bluuebunny/crossref_metadata_2025_split huggingface dataset:
Related party transactions, accrual-based earnings management and real activities earnings management in emerging market
Authors: Khuong Nguyen Vinh , Liem Nguyen Thanh , Anh Le Huu Tuan , Dung Bui Thi Ngan 
Published: November 2023

Purpose
The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).

Design/methodology/approach
The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors.

Findings
There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation.

Originality/value
There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.
A systematic review of diabetic retinopathy screening intervals
Authors: Drinkwater Jocelyn J. , Kalantary Amy , Turner Angus W. 
Published: November 2023

AbstractThe current evidence on whether annual diabetic retinopathy (DR) screening intervals can be extended was reviewed. A systematic review protocol was followed (PROSPERO ID: CRD42022359590). Original longitudinal articles that specifically assessed DR screening intervals were in English and collected data after 2000 were included. Two reviewers independently conducted the search and reviewed the articles for quality and relevant information. The heterogeneity of the data meant that a meta‐analysis was not appropriate. Twelve publications were included. Studies were of good quality and many used data from DR screening programs. Studies fit into three categories; those that assessed specific DR screening intervals, those that determined optimal DR screening intervals and those that developed/assessed DR screening risk equations. For those with type 2 diabetes, extending screening intervals to 3‐ to 4‐yearly in those with no baseline DR appeared safe. DR risk equations considered clinical factors and allocated those at lower risk of DR progression screening intervals of up to five years. Those with baseline DR or type 1 diabetes appeared to have a higher risk of progression to STDR and needed more frequent screening. DR screening intervals can be extended to 3–5 yearly in certain circumstances. These include patients with type 2 diabetes and no current DR, and those who have optimal management of other risk factors such as glucose and blood pressure.
Treasures & Baggage: A New Way to Navigate Change
Authors: Sadhujan Sruthi 
Published: November 2023

All around us, from large corporations to universities, from design consultancies to small businesses, we are all, as individuals and organizations, facing a massive cultural upheaval.It's no surprise that we're living in the midst of incredible change. As tempting as it is to race to embrace the new, maybe a closer examination of what to keep and what to get rid of will ultimately lead to real, more productive change.
The demand for extraterritoriality: Religious minorities in nineteenth‐century Egypt
Authors: Artunç Cihan , Saleh Mohamed 
Published: November 2023

AbstractThe transplantation of European legal systems in the periphery often occurred via semi‐colonial institutions, where Europeans were subject to their own jurisdictions that placed them outside the reach of local courts. In nineteenth‐century Egypt, the option of extraterritoriality was extended to local non‐Muslims. Drawing on Egypt's population censuses in 1848 and 1868, we show that locals did not seek extraterritoriality to place themselves under more efficient jurisdictions. Rather, legal protection mitigated uncertainty about which law would apply to any contractual relationship in an environment where multiple legal systems co‐existed and overlapped.
Staged treatment response in status epilepticus: Lessons from the SENSE registry
Authors: Beuchat Isabelle , Novy Jan , Rosenow Felix , Kellinghaus Christoph , Rüegg Stephan , Tilz Christian , Trinka Eugen , Unterberger Iris , Uzelac Zeljko , Strzelczyk Adam , Rossetti Andrea O. 
Published: November 2023

AbstractObjectivesAlthough in epilepsy patients the likelihood of becoming seizure‐free decreases substantially with each unsuccessful treatment, to our knowledge this has been poorly investigated in status epilepticus (SE). We aimed to evaluate the proportion of SE cessation and functional outcome after successive treatment steps.MethodsWe conducted a post hoc analysis of a prospective, observational, multicenter cohort (Sustained Effort Network for treatment of Status Epilepticus [SENSE]), in which 1049 incident adult SE episodes were prospectively recorded at nine European centers. We analyzed 996 SE episodes without coma induction before the third treatment step. Rates of SE cessation, mortality (in ongoing SE or after SE control), and favorable functional outcome (assessed with modified Rankin scale) were evaluated after each step.ResultsSE was treated successfully in 838 patients (84.1%), 147 (14.8%) had a fatal outcome (36% of them died while still in SE), and 11 patients were transferred to palliative care while still in SE. Patients were treated with a median of three treatment steps (range 1–13), with 540 (54.2%) receiving more than two steps (refractory SE [RSE]) and 95 (9.5%) more than five steps. SE was controlled after the first two steps in 45%, with an additional 21% treated after the third, and 14% after the fourth step. Likelihood of SE cessation (p < 0.001), survival (p = 0.003), and reaching good functional outcome (p < 0.001) decreased significantly between the first two treatment lines and the third, especially in patients not experiencing generalized convulsive SE, but remained relatively stable afterwards.SignificanceThe significant worsening of SE prognosis after the second step clinically supports the concept of RSE. However, and differing from findings in human epilepsy, RSE remains treatable in about one third of patients, even after several failed treatment steps. Clinical judgment remains essential to determine the aggressiveness and duration of SE treatment, and to avoid premature treatment cessation in patients with SE.
The adaptive role of melanin plasticity in thermally variable environments
Authors: Britton Sarah , Davidowitz Goggy 
Published: November 2023

Abstract
Understanding the evolution of adaptive plasticity is fundamental to our knowledge of how organisms interact with their environments and cope with environmental change. Plasticity in melanin pigmentation is common in response to variable environments, especially thermal environments. Yet, the adaptive significance of melanin plasticity in thermally variable environments is often assumed, but rarely explicitly tested. Furthermore, understanding the role of plasticity when a trait is responsive to multiple environmental stimuli and plays many functional roles remains poorly understood. We test the hypothesis that melanin plasticity is an adaptation for thermally variable environments using Hyles lineata, the white-lined sphinx moth, which shows plasticity in melanin pigmentation during the larval stage. Melanin pigmentation influences thermal traits in H. lineata, as melanic individuals had higher heating rates and reached higher body temperatures than non-melanic individuals. Importantly, melanin pigmentation has temperature specific fitness consequences. While melanic individuals had an advantage in cold temperatures, neither phenotype had a clear fitness advantage at warm temperatures. Thus, the costs associated with melanin production may be unrelated to thermal context. Our results highlight the importance of explicitly testing the adaptive role of plasticity and considering all the factors that influence costs and benefits of plastic phenotypes across environments.
Abstract
Effect of melanin on fitness traits differs between temperature environments. While individuals with more melanin perform better in cold environments (higher survival, faster growth, larger sizes), there is no clear evidence for a fitness advantage for either phenotype in a warm environment.
The Shenzhen Congress and plant conservation: What have we accomplished in the 6 years since?
Authors: Raven Peter H. , Ouyang Zhiyun , Smith Paul , Wackernagel Mathis 
Published: November 2023

AbstractAt the XIX International Botanical Congress held in Shenzhen, China, in July 2017, the delegates unanimously adopted the Shenzhen Declaration on Plant Sciences in an effort to accelerate the contributions made by plant scientists for the benefit of the world′s changing society. This paper discusses what has been accomplished concerning plant conservation since the Shenzhen Declaration. Beyond the problems we faced in 2017, the global Covid pandemic and the war have presented new challenges. With the massive ecological overshoot, the number of malnourished people globally has increased. Most threats to vascular plants have increased generally over these 6 years, while the responses of the botanical community to them have continued to proceed at a relatively slow pace. Although international cooperation is needed to combat the grave challenges we face, the ease of such collaboration has decreased substantially in recent years. Certainly, rapid deforestation, especially in the tropics, and our ineffective approaches to mitigate climate change will lessen the effectiveness of our strategies to slow extinction. Indeed, our blindness to the reality of ecological overshoot and misperceptions concerning sustainability are accelerating extinction and thus destabilizing social structures and civilization. As an example, conservation in China faces serious challenges with biodiversity loss, but botanical gardens and seed banks there offer hope on ex situ conservation. The botanical and other scientific communities can contribute by drawing the attention of fellow citizens to the gravity of the problems that we face and by being actively engaged in providing solutions and carrying them forward to action.
Innovations in plant science from integrative remote sensing research: an introduction to a Virtual Issue
Authors: Cushman K. C. , Albert Loren P. , Norby Richard J. , Saatchi Sassan 
Published: November 2023

This article is an Editorial to the Virtual issue on ‘Remote sensing’ that includes the following papers Chavana‐Bryant et al. (2017), Coupel‐Ledru et al. (2022), Cushman & Machado (2020), Disney (2019), D'Odorico et al. (2020), Dong et al. (2022), Fischer et al. (2019), Gamon et al. (2023), Gu et al. (2019), Guillemot et al. (2020), Jucker (2021), Koh et al. (2022), Konings et al. (2019), Kothari et al. (2023), Martini et al. (2022), Richardson (2019), Santini et al. (2021), Schimel et al. (2019), Serbin et al. (2019), Smith et al. (2019, 2020), Still et al. (2021), Stovall et al. (2021), Wang et al. (2020), Wong et al. (2020), Wu et al. (2021), Wu et al. (2017), Wu et al. (2018), Wu et al. (2019), Xu et al. (2021), Yan et al. (2021). Access the Virtual Issue at www.newphytologist.com/virtualissues.
Disruption of trehalose periplasmic recycling dysregulates cAMP-CRP signaling in
Escherichia coli
during stationary phase
Authors: Jakowec Nicolaus A. , Finegan Melissa , Finkel Steven E. 
Published: November 2023

ABSTRACT

Trehalose is an endogenously synthesized disaccharide that is broadly distributed in the biosphere. While recognized for its carbohydrate reserve and metabolic regulatory functions in yeast and some bacteria, trehalose’s metabolic roles in
Escherichia coli
are less well understood. Trehalose is generated intracellularly upon exposure to heat stress or osmotic stress and during stationary phase. Although trehalose is regarded primarily as an osmoprotectant and stress metabolite in
E. coli
, our investigation into the effects of disrupting normal trehalose metabolism during long-term batch culture incubation in Lennox Broth medium indicates a regulatory property of trehalose recycling under starvation stress. Disruption of the periplasmic trehalase (TreA) results in elevated resource scavenging and glucose starvation signaling, consistent with the loss of glucose flux through the glucose-specific phosphotransferase system (PTS). We postulate that trehalase-mediated catabolism of trehalose—transported into the periplasm during growth limitation in rich media—releases glucose that, when imported through the PTS, fine-tunes carbon starvation responses via cyclic AMP (cAMP)-CRP (cAMP receptor protein) signaling during stationary phase. The loss of trehalose cycling generates a pleiotropic phenotype of survival deficits in monoculture and fitness enhancements against wild-type cells in coculture experiments during the batch culture condition of Long-Term Stationary Phase (LTSP). Our model is supported by glucose analog supplementation and genetic interventions that modulate glucose starvation responses, allowing partial recovery of viability during LTSP.

IMPORTANCE

Survival during starvation hinges on the ability to manage intracellular energy reserves and to initiate appropriate metabolic responses to perturbations of such reserves. How
Escherichia coli
manage carbon storage systems under starvation stress, as well as transpose changes in intracellular metabolite levels into regulatory signals, is not well understood. Endogenous trehalose metabolism may be at the center of these processes, coupling carbon storage with carbon starvation responses. The coupled transport to the periplasm and subsequent hydrolysis of trehalose back to glucose for transport to the cytoplasm may function as a crucial metabolic signaling pathway. Although trehalose has been characterized as a stress protectant in
E. coli
, the disaccharide also functions as both an energy storage compound and a regulator of carbohydrate metabolism in fungi, plants, and other bacteria. Our research explores the metabolic regulatory properties of trehalose in
E. coli
and a potential mechanism by which the intracellular carbon pool is interconnected with regulatory circuits, enabling long-term survival.
The bipartite promoter of
Orthonairovirus hazaraense
large segment
Authors: Saka Naoki , Ohta Keisuke , Kolakofsky Daniel , Nishio Machiko 
Published: November 2023

ABSTRACT

Orthonairovirus hazaraense
is a member of the
Orthonairovirus
genus of the
Nairoviridae
that contains tri-segmented negative-strand RNA genomes with bipartite promoters for RNA synthesis. These promoters contain both virus-specific and segment-specific elements, the latter of which is apparently distinguished only by its ability to form a short double-stranded RNA (dsRNA) between the two ends of each genome segment as they emerge from the viral polymerase (the promoter duplex), to which the virus-specific elements are bound. Examination of the length and nucleotide composition of this duplex in a reporter minigenome system suggests that this promoter element acts via its separated single strands as well as dsRNA.

IMPORTANCE

The realization that segmented negative-strand RNA virus genome ribonucleoproteins are never free as their RNA ends are always bound to the viral polymerase has highlighted the problem of how these genome segments are replicated and express their mRNAs while their RNA ends remain associated with the polymerase throughout the cycles of RNA synthesis. This study of the length and nucleotide composition of the
Orthonairovirus hazaraense
L segment-specific double-stranded RNA (dsRNA) promoter element (the promoter duplex) provides insight into how its mRNA might be initiated and suggests that this promoter element acts via its separated single strands as well as via dsRNA.
COVID-19 pandemic and language development in children at 18 months: a repeated cross-sectional study over a 6-year period in Japan
Authors: Matsuo Rumi , Matsumoto Naomi , Mitsuhashi Toshiharu , Yorifuji Takashi 
Published: November 2023

ObjectiveTo evaluate the impact of the COVID-19 pandemic experience on language development among children, we compared language development at 18 months of age, before and during the pandemic in Japan, where strict control measures continued over a long period.MethodsThis was a repeated cross-sectional study and we included children who attended the 18-month health check-up provided by the Okayama City Public Health Center between January 2017 and December 2022 (n=33 484). We compared indicators of language development before (from January 2017 to February 2020) and during (from March 2020 to December 2022) the pandemic. Our primary outcome was the proportion of children who required follow-up for language development by the Public Health Center. The secondary outcome was the proportion of children who could not say three or more meaningful words. We estimated risk ratios (RRs) and their 95% CIs, adjusted for potential confounders.ResultsThe prevalence of the primary outcome was 33.5% before the pandemic and 36% during the pandemic. Compared with before the pandemic, increased RRs for the primary and secondary outcomes were observed during the pandemic, with RRs (95% CIs) of 1.09 (1.06–1.13) for the primary outcome and 1.11 (1.05–1.17) for the secondary outcome. Although the statistical interactions were not significant, the RRs were higher for children cared for at home than those in nursery schools and with ≤3 family members than those with ≥4 family members.ConclusionsThe COVID-19 pandemic was associated with an increased risk of impaired language development in children at 18 months. More extensive support is needed for higher risk families, as well as follow-up of long-term language development in children affected by the COVID-19 pandemic.
Entrevista com Mayuzumi Madoka
Authors: Tavares Débora Fernandes , Nagae Neide Hissae , Viana Nicholas Brendon Lemos 
Published: November 2023

Apresentamos a seguir entrevista realizada com a haicaísta japonesa Mayuzumi Madoka (Kanagawa, 1962~). Sua trajetória de escrita do haiku vai além dos habituais caminhos literários, uma vez que inclui cerca de 2.700 quilômetros de peregrinações que a autora realizou em diferentes locais: Santiago de Compostela, Busan, Seul e Shikoku.
A haicaísta compreende essas longas jornadas como momentos importantes de contemplação e de percepção da natureza e da vida, condições essenciais para a escrita do haiku.
Autora de diversos livros, em 2002 Mayuzumi recebeu o “Prêmio Literário Yamamoto Kenkichi” pela obra "Kyoto no Koi".
Diante da pandemia do Coronavírus, em 2020, criou o projeto "Kyoto x Haiku", objetivando a integração de diversos povos através da escrita poética. O projeto ainda hoje conta com a participação de haicaístas de diversos países.
Em 2021, participou de um evento online onde realizou uma palestra sobre haiku dirigida ao público brasileiro em geral e obteve contato com poemas compostos por haicaístas de diversas regiões do Brasil.
Mayuzumi Madoka é atualmente presidente da "World Online Haiku Association”.
Epithelial–mesenchymal transition changes in nonsmall cell lung cancer patients with early COPD
Authors: Lu Wenying , Eapen Mathew Suji , Hardikar Ashutosh , Chia Collin , Robertson Iain , Singhera Gurpreet Kaur , Hackett Tillie L. , Sohal Sukhwinder Singh 
Published: November 2023

BackgroundEpithelial–mesenchymal transition (EMT) might be central to lung cancer development in smokers and COPD. We illustrate EMT changes in a broader demographic of patient groups who were diagnosed with nonsmall cell lung cancer (adenocarcinoma and squamous cell carcinoma). These included COPD current and ex-smokers, patients with small airway disease and normal lung function smokers compared to normal controls.MethodsWe had access to surgically resected small airway tissue from 46 subjects and assessed for airway wall thickness and immunohistochemically for the EMT biomarkers E-cadherin, N-cadherin, S100A4, vimentin and epidermal growth factor receptor (EGFR). All tissue analysis was done with a computer and microscope-assisted Image-Pro Plus 7.0 software.ResultsAirway wall thickness significantly increased across all pathological groups (p<0.05) compared to normal controls. Small airway epithelial E-cadherin expression markedly decreased (p<0.01), and increases in N-cadherin, vimentin, S100A4 and EGFR expression were observed in all pathological groups compared to normal controls (p<0.01). Vimentin-positive cells in the reticular basement membrane, lamina propria and adventitia showed a similar trend to epithelium across all pathological groups (p<0.05); however, such changes were only observed in reticular basement membrane for S100A4 (p<0.05). Vimentin was higher in adenocarcinomaversussquamous cell carcinoma; in contrast, S100A4 was higher in the squamous cell carcinoma group. EGFR and N-cadherin expression in both phenotypes was markedly higher than E-cadherin, vimentin and S100A4 (p<0.0001).ConclusionEMT is an active process in the small airway of smokers and COPD diagnosed with nonsmall cell lung cancer, contributing to small airway remodelling and cancer development as seen in these patients.
Anionic polymer-coated magnetic nanocomposites for immobilization with palladium nanoparticles as catalysts for the reduction of 4-nitrophenol
Authors: Mahanitipong Usana , Tummachote Jakkrit , Thoopbucha Wachirawit , Inthanusorn Wasawat , Rutnakornpituk Metha 
Published: November 2023

AbstractThis study focuses on the synthesis of magnetite nanoparticles (MNP) coated with poly(poly(ethylene glycol) methacrylate) (PPEGMA) and/or poly(acrylic acid) (PAA) to anchor palladium nanoparticles (Pd) for their application as recyclable catalysts in the reduction of 4-nitrophenol (4NP). It was hypothesized that the abundance of oxygen atoms in PPEGMA enabled coordination with the Pd and provided good water dispersibility of the nanocomposites, while anionic PAA stabilized Pd and reduced the catalyst aggregation through electrostatic repulsion. Three different polymer coatings on MNP (PAA, PPEGMA, and PAA-co-PPEGMA polymers) were investigated to assess their influence on both the catalytic activity and reusability of the catalysts. Transmission electron microscopy (TEM) analysis indicated the distribution of spherical Pd nanoparticles (3–5 nm in diameter) and MNP (9–12 nm in diameter). Photocorrelation spectroscopy (PCS) revealed an average hydrodynamic size of the catalysts ranging from 540 to 875 nm in diameter, with a negative charge on their surface. The Pd content of the catalysts ranged from 4.30 to 6.33% w/w. The nanocomposites coated with PAA-co-PPEGMA polymers exhibited more favorable catalytic activity in the 4NP reduction than those coated with PAA or PPEGMA homopolymers. Interestingly, those containing PAA (e.g., PAA and PAA-co-PPEGMA polymers) exhibited good reusability for the 4NP reduction with a slight decrease in their catalytic performance after 26 cycles. This indicates the important role of carboxyl groups in PAA in maintaining high tolerance after multiple uses.
Graphical abstract