bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms
Authors: Hsu Yu-Lin , Chen Ni-Yun 
Published: November 2023

Synopsis The research problem This paper examined whether firms’ decision to switch from the International Financial Reporting Standards (IFRS) to the new Generally Accepted Accounting Practice in the United Kingdom (New UK GAAP) affects their audit fees. Motivation The New UK GAAP was introduced by the UK regulators to enhance the comparability of financial reports and to reduce the high financial reporting costs associated with IFRS. We aimed to provide evidence on whether the reduced frameworks of IFRS, like the New UK GAAP, are a more cost-effective option. Furthermore, only very few studies analyzed the impact of abandoning IFRS on audit fees, and these found inconsistent results using the public firm data. We aimed to extend the current literature by using the private firm data. The test hypotheses Our first set of hypotheses considered whether the switch from IFRS to the New UK GAAP is associated with audit fees. Our second hypothesis tested whether there is a difference in any such association between larger and smaller firms. Target population We focused on the UK private (i.e., nonlisted) firms that have previously voluntarily adopted the IFRS. Adopted methodology We used regression analyses, difference-in-differences (DID) analyses, various matching methods for robustness, and analyses of firms’ financial reports. Analyses Using the UK private (i.e., nonlisted) firm data for the period 2014–2019, we examined the impact of switching from IFRS to the New UK GAAP on audit fees. The data for regression and DID analyses were obtained from the FAME database. We also downloaded the financial reports of two firms from Companies House to analyze the differences in their reports before and after the switch to the New UK GAAP. Findings We found that firms’ decision to switch from IFRS to the New UK GAAP significantly reduced their audit fees, with larger firms experiencing an additional reduction in their audit fees following the switch. Through examining the real examples of firms’ financial reports, we found consistent evidence that firms turning away from IFRS did take advantage of the disclosure exemptions contained within the New UK GAAP, resulting in reduced disclosure, which may explain the reduced audit fees. Overall, our findings suggest that using full IFRS may still be burdensome for the sampled firms that previously voluntarily adopted the IFRS. The findings also imply that an accounting standard consistent with IFRS but requiring less disclosure, such as the New UK GAAP or the IFRS for Small and Medium-sized Entities, may be welcomed by practitioners and represents a useful alternative for standard setters.
Innate Sleep Apnea in Spontaneously Hypertensive Rats Is Associated With Microvascular Rarefaction and Neuronal Loss in the preBötzinger Complex
Authors: Roberts Reno , Huckstepp Robert T.R. 
Published: November 2023

BACKGROUND:
Sleep apnea (SA) is a major threat to physical health and carries a significant economic burden. These impacts are worsened by its interaction with, and induction of, its comorbidities. SA holds a bidirectional relationship with hypertension, which drives atherosclerosis/arteriolosclerosis, ultimately culminating in vascular dementia.

METHODS:
To enable a better understanding of these sequelae of events, we investigated innate SA and its effects on cognition in adult-aged spontaneously hypertensive rats, which have a range of cardiovascular disorders: plethysmography and electroencephalographic/electromyographic recordings were used to assess sleep-wake state, breathing parameters, and sleep-disordered breathing; immunocytochemistry was used to assess vascular and neural health; the forced alteration Y maze and Barnes maze were used to assess short- and long-term memories, respectively; and an anesthetized preparation was used to assess baroreflex sensitivity.

RESULTS:
Spontaneously hypertensive rats displayed a higher degree of sleep-disordered breathing, which emanates from poor vascular health leading to a loss of preBötzinger Complex neurons. These rats also display small vessel white matter disease, a form of vascular dementia, which may be exacerbated by the SA-induced neuroinflammation in the hippocampus to worsen the related deficits in both long- and short-term memories.

CONCLUSIONS:
Therefore, we postulate that hypertension induces SA through vascular damage in the respiratory column, culminating in neuronal loss in the inspiratory oscillator. This induction of SA, which, in turn, will independently exacerbate hypertension and neural inflammation, increases the rate of vascular dementia.
Is Model-Based Science a Kind of Historical Science?
Authors: Wilson Joseph 
Published: November 2023

Abstract
Philosophers have yet to provide a systematic analysis of the relationship between historical science and model-based science. In this paper I argue that prototypical model-based sciences exhibit features understood to be central to historical science. Philosophers of science have argued that historical scientists are distinctly concerned with inference to the best explanation, that explanations in historical science tend to increase in complexity over time, and that the explanations take the form of narratives. Using general circulation models in climate science as a reference, I illustrate how simulation models in model-based science share these features exhibited by historical science. That model based sciences share these features raises important philosophical questions about how we should understand prototypical types of scientific enquiry, including the relationship between experimental science, historical science, and model-based science. I conclude by exploring several options for how to accommodate the noted similarities within a more general taxonomy of the sciences.
A Novel Adult Case of Recurrent Acute Pancreatitis Caused by Hypercalcemia With Concurrent Manifestation of Posterior Reversible Encephalopathy Syndrome Revealing Undiagnosed Primary Hyperparathyroidism due to an Underlying Parathyroid Adenoma
Authors: Ghosh Ritwik , León-Ruiz Moisés , Bole Kunal , Dubey Souvik , Benito-León Julián 
Published: November 2023

Background Hypercalcemia-induced posterior reversible encephalopathy syndrome (PRES) is a rare entity primarily associated with iatrogenic vitamin D/calcium overdose, malignancy, or, infrequently, primary hyperparathyroidism. Case Report We present a novel case of an adult male from rural India who experienced recurrent acute pancreatitis caused by hypercalcemia with concurrent manifestation of PRES. Diagnostic evaluation revealed markedly elevated serum calcium levels and parathyroid hormone concentrations, consistent with primary hyperparathyroidism. Imaging studies identified a parathyroid adenoma near the right thyroid lobe, subsequently surgically excised. Discussion This case underscores the importance of considering primary hyperparathyroidism as an underlying cause of PRES, especially in the absence of acute arterial hypertension or autonomic dysfunction. Early recognition and intervention are essential in mitigating the morbidity and mortality of PRES.
Dietary polyphenol intake, body composition and components of metabolic syndrome in a sample overweight and obese adults: a cross-sectional study
Authors: Alshahrani Shadia Hamoud , Al-Attar Zaid , Daabo Hamid Mahmood Abdullah , Alshahrani Najim Z. , Al-Shawi Sarmad Ghazi , Núñez Edgar Froilan Damián , Hussien Beneen M. , Hjazi Ahmed , Hassan Zahraa F. 
Published: November 2023

Abstract
Background
The health benefits of dietary polyphenol intake (DPI) including improved lipid profiles, blood pressure, insulin resistance, and reduced systemic inflammation has revealed previously. However, the results of numerous studies are not consistent and it seems that these health effects are attributed to some of DPI. In the current research, we evaluated the health benefits of DPI on metabolic markers and glycemic markers among overweight and obese individuals.

Methods
In this cross-sectional study, 487 individuals with overweight and obesity were participated. Dietary intake was assessed by a Food Frequency Questionnaire (FFQ) and the amount of dietary polyphenol intake were calculated based on the information derived from Phenol-Explorer database (www.phenolexplorer.eu/contents). Bioelectrical impedance analysis (BIA) was used to measure body composition. Systolic and diastolic blood pressures were measured by sphygmomanometer. Biochemical assays including fasting blood sugar, insulin and serum lipids’ concentrations were measured by enzymatic methods.

Results
According to our results, males were more likely to be at the highest tertile of DPI (P = 0.04). Also, those at the highest tertile of DPI had higher fat free mass and physical activity level (P < 0.05). Lower TG level in highest tertile of DPI in crude model was also observed, but, it lost its significant threshold after adjustment for confounders. Subjects at the second tertile of DPI were more likely to have lower systolic blood pressure in the sex and age adjusted model [OR = 0.970; CI = 0.940-1.000; P = 0.049]. For other biochemical variables, no significant association was observed.

Conclusion
In the current study, total dietary polyphenol intake was associated with lower SBP among overweight and obese individuals. Further studies are warranted to better elucidate the observed results.
Exploration of key factors in Gingival Crevicular fluids from patients undergoing Periodontally Accelerated Osteogenic Orthodontics (PAOO) using proteome analysis
Authors: Wu Jiaqi , Xu Li , Li Cuiying , Wang Xiujing , Jiang Jiuhui 
Published: November 2023

Abstract
Background
The aims of this study are to explore protein changes in gingival crevicular fluid at different time points after PAOO by proteomics method and to select significant bone metabolization-related biomarkers.

Methods
This study included 10 adult patients experiencing PAOO. After orthodontic alignment and leveling, the maxillary anterior teeth were treated with PAOO, which is classified as the experimental area. The traditional orthodontic treatment was performed in the mandibular dentition as the control. Gingival crevicular fluid samples were collected at the following time points: the day before the PAOO (T1) and at 1 week, 2 weeks, 1 month, 2 months and 6 months after PAOO (T2, T3, T4, T5 and T6, respectively). The label-free quantitative proteomic assay was used to evaluate the gingival crevicular fluid in PAOO and control areas at time point T1, T2, and T4. Bioinformatics analysis was carried out to categorize proteins based on biological processes, cellular component and molecular function, which is in compliance with gene ontology (GO) standards. The changes of proteins were confirmed by ELISA.

Results
A total of 134 proteins were selected by keywords (Osteoblast markers, Osteoclast markers, Osteoclastogenesis regulating genes and inflammatory marker). 33 of them were statistically different between groups, and 12 were related to bone metabolism. 5 proteins selected by label-free quantitative proteomics were KLF10, SYT7, APOA1, FBN1 and NOTCH1. KLF10 decreased after PAOO, hitting a trough at T4, and then leveled off. SYT7 increased after PAOO, reaching a peak at T3, and then stabilized until T6. APOA1 ascended to a peak at T4 after PAOO, and then remained stable until T6. The FBN1 rose after PAOO, reaching a peak at T4, and then went down slowly. NOTCH1 ascended rapidly in the first two weeks after PAOO and continued its slow growth trend.

Conclusion
In this study, protein changes in gingival crevicular fluid were detected by proteomics method, and significant bone metabolization-related proteins were selected. It is speculated that APOA1, FBN1, NOTCH1, SYT7 and KLF10 played key roles in regulating bone metabolic balance and in reversible osteopenia after PAOO, which might be involved in the accelerated tooth movement.

Trial registration
This study was registered in the Chinese Clinical Trial Registry (Clinical trial registration number: ChiCTR-ONRC-13,004,129) (26/04/2013).
Ambulance personnel use of coercion and use of safety belts in Norway
Authors: Häikiö Kristin , Bergem Anne Kristine , Holst Øyvind , Thorvaldsen Nina Øye 
Published: November 2023

Abstract
Background
Providing health care in a moving vehicle requires different considerations regarding safety than in other settings. Use of seatbelts are mandatory, and during ambulance transport patients are fastened to the stretcher with safety straps. However, patients who wriggle out of, or unfasten, their safety straps pose a threat to him/herself and escorting personnel in the ambulance compartment in case of an accident. To prevent harm, ambulance personnel sometimes restrain the patient or unfasten their own seatbelts to keep the patient safe on the stretcher. The prevalence of coercive measures, and the relationship between the use of mechanical restraints comparable to coercion and seatbelt use, are scarcely investigated. Use of coercion normally requires a specific statutory basis. However, coercive measures needed to ensure safety in a moving vehicle while providing healthcare is hardly discussed in the literature. The aim of this study is to explore the use of coercion in ambulance services, the use of safety belts among escorts in situations where they need to keep the patient calm during transportation, and to analyse the relationship between safety belt non-compliance and coercion in these situations.

Methods
This is a retrospective, cross-sectional study using a self-administered, online survey aiming to investigate the use of coercion and use of seatbelts during ambulance transport. Approximately 3,400 ambulance personnel from all 18 Health Trusts in Norway were invited to participate between Oct 2021 and Nov 2022. Descriptive analyses were used to describe the sample and the prevalence of findings, while multiple linear regressions were used to investigate associations.

Results
Altogether, 681 (20%) ambulance personnel completed the survey where 488 (72.4%) stated that they had used coercion during the last six months and 375 (55.7%) had experienced ambulance personnel or escorting personnel working with unfastened seatbelts during transport. The majority of respondents experienced coercion as being unpleasant and more negative feelings were associated with less use of seatbelts.

Conclusions
Coercion seems to be used by ambulance personnel frequently. For the study participants, keeping the patient securely fastened was prioritized above escorting personnel’s traffic safety, despite feeling uncomfortable doing so. Because coercive measures have negative consequences for patients, is associated with negative feelings for health personnel, and is not discussed ethically and legally in relation to the prehospital context, there is an urgent need for more research on the topic, and for legal preparatory work to address the unique perspectives of the prehospital context in which traffic safety also is an important factor.
Prognostic value of circulating tumor DNA in operable non-small cell lung cancer: a systematic review and reconstructed individual patient-data based meta-analysis
Authors: Chen Dali , Guo Jinbao , Huang Hao , Tian Lei , Xie Yunbo , Wu Qingchen 
Published: November 2023

Abstract
Background
This reconstructed individual patient data (IPD)-based meta-analysis is aimed to summarize the current findings and comprehensively investigate the predictive value of circulating tumor DNA (ctDNA) in operable non-small cell lung cancer (NSCLC).

Methods
PubMed, Cochrane and Embase were searched to include potentially eligible studies. The primary outcomes included progression-free survival (DFS) by ctDNA status at baseline, postoperative, and longitudinal timepoints. The IPD-based survival data was retracted and used in reconstructed IPD-based meta-analysis. Subgroup analysis was implemented based on the baseline characteristics.

Results
Totally, 28 studies were involved, including 15 full-length articles (1686 patients) for IPD-based synthesis and 20 studies for conventional meta-analysis. The IPD-based meta-analysis discovered that patients with positive ctDNA status at the baseline (hazard ratio, HR = 3.73, 95% confidential interval, CI: 2.95–4.72), postoperative (3.96, 2.19–7.16), or longitudinal timepoints (12.33, 8.72–17.43) showed significantly higher risk of recurrence. Patients with persistent ctDNA-negative status had the lowest recurrence rate, and the negative conversion of ctDNA from baseline to postoperative timepoints was correlated with elevated DFS. Subgroup analyses suggested that stage II–III patients with ctDNA-positive status may achieve preferable therapeutic outcomes.

Conclusions
Plasm ctDNA monitoring shows excellent clinical significance at the tested timepoints. Perioperative conversion of ctDNA status may indicate the therapeutic effect of radical surgery. Postoperative adjuvant therapy may be determined according to the ctDNA status.

Trail registration
CRD42022304445.
Standardization of DNA extraction from paraffinized spleen samples: molecular diagnosis of human malaria
Authors: Pacheco Souza Raimunda Sandra , dos Reis Monique F. , de Lima Ferreira Luiz Carlos , Morais Manuela C. , Lima Antonio Kassio S. , Albuquerque Barbosa Laila Rowena , de Melo Gisely Cardoso , de Lacerda Marcus Vinicius Guimaraes 
Published: November 2023

Abstract
Background
Plasmodium vivax is the main species responsible for human malaria in Brazil, and one of its manifestations is splenic malaria, though there are still challenges in its diagnosis. The present study aimed to standardize Plasmodium sp. DNA extraction from histological slices of spleen and diagnosis using real-time qPCR.

Methods
This study performed a microtomy of a paraffin-embedded spleen as a positive control for P. vivax from a patient who had been previously diagnosed with the parasite. The sample was deparaffinized with xylol and ethanol, then DNA extraction was performed with two commercial kits. qPCR was carried out with the Taqman system for detection of Plasmodium sp. and was made species-specific using PvmtCOX1 gene. From 2015 to 2019, 200 spleen samples were obtained from trauma patients subjected to splenectomy in Manaus, Amazonas. All the samples were tested for cell-free human DNA (cfDNA).

Results
The deparaffinization and the Plasmodium vivax DNA extraction method was successfully standardized, and the control sample was positive for P. vivax. Of the 200 samples, all qPCRs were negative, but they were positive for human PCR.

Conclusion
Paraffinization is practical and efficient for the preservation of samples, but the formation of bonds between proteins and DNA makes extraction difficult. Despite this, in this study, it was possible to standardize a method of DNA extraction for detecting P. vivax.
Wrapping gastroduodenal artery stump with the teres hepatis ligament to prevent postpancreatectomy hemorrhage after pancreaticoduodenectomy
Authors: Zheng Xiang , Jiang Zedong , Gao Zhenzhen , Zhou Bo , Li Guogang , Yan Sheng , Mei Xiaoping 
Published: November 2023

Abstract
Background
Gastroduodenal artery (GDA) stump erosion hemorrhage is a fatal complication after pancreaticoduodenectomy. This study aimed to determine whether GDA stump wrapping with the teres hepatis ligament during pancreaticoduodenectomy decreased the incidence of postpancreatectomy hemorrhage (PPH).

Methods
We reviewed 307 patients who had undergone pancreaticoduodenectomy between March 2019 and June 2022. The patients were divided into two groups according to application of GDA stump wrapping with the teres hepatis ligament: GDA wrapping group (165 patients) and no-wrapping group (142 patients). The perioperative data were compared between the groups.

Results
The clinical characteristics were balanced between the two groups. Grades B and C PPH and GDA-stump-related hemorrhage were significantly reduced in the GDA wrapping group compared with the no-wrapping group (PPH B/C, 13.4% vs 6.1%, P = 0.029; GDA hemorrhage, 5.6% vs 0.6%, P = 0.014). No difference was observed in the incidence of clinically relevant postoperative pancreatic fistula, biliary leak, intra-abdominal abscess, delayed gastric emptying, 90-day mortality, and postoperative hospital stay between the two groups.

Conclusion
Wrapping GDA stump with the teres hepatis ligament reduced the incidence of GDA-stump-related PPH. Therefore, the wrapping technique is a simple and effective strategy to prevent PPH. Prospective studies are needed to confirm the benefit of this procedure.
Performance analysis and structural characterization of flaxseed gum/chitosan/cinnamaldehyde composite films
Authors: Ren Xuejiao , Wang Na , Meng Xin , Zhang Zhen 
Published: November 2023

AbstractThe low mechanical strength, water deficiency, and oxidative protection of organic membranes impede their use as food-grade packaging materials. Cinnamaldehyde (CIN) tends to lose its activity owing to its instability. In this study, CIN was added to flaxseed gum (FG)/chitosan (CS) films prepared in a “sandwich” structure. The influence of CIN dosage on the properties of the composite films was studied, and the film formation mechanism of the membrane was explored. The elongation at break, water vapor permeability, oxygen permeability, and light transmittance of the composite film with 1.5% CIN were lower than those of the FG/CS/FG film. Supplementation of the composite membrane with CIN generated new hydrogen bonds, electrostatic interactions, and C-O-C bonds, which converted the structure of the composite film into a sheet and increased its crystallinity without markedly affecting its thermal stability. Therefore, CIN is an extremely useful additive for improving the applicability of flaxseed gum/CS membranes as food-grade packaging films.
Prevalence, causes and outcomes of war-related civilian injuries in Ethiopia’s war-torn Tigray region: a community-based descriptive study
Authors: Asgedom Akeza Awealom , Etsedingl Abenezer , Hailemariam Teklehaimanot Tekle , Tequare Mengistu Hagazi , Hailu Tesfay , Tsegay Amanuel Tesfay , Hailu Abraha Gebreegziabher , Weldebirhan Simret Niguse , Hailu Melaku , Weldesenbet Negash Abreha , Fisseha Girmatsion , Alemayehu Yibrah 
Published: November 2023

Abstract
Objective
War and armed conflicts are the major causes of mortality, morbidity and disability. This study was aimed at assessing the prevalence of injury, cause and its outcome among civilians during the war in Tigray, Northern Ethiopia.

Results
A community based cross sectional study was conducted to collect data from a total of 4,381 sample households. Descriptive analysis was applied and the data are presented using frequencies, percentages, tables and statements. Of the study participants, 6.9% (95% CI: 6.2%, 7.6%) of civilians encountered any kind of war-related physical injury. About Two-third (95% CI: 59%, 73%) of the physical injuries were caused by bullet followed by heavy artillery shelling (proportion = 23%; 95% CI: 17%, 29%). Painfully, about 44% (95% CI: 37%, 50%) faced death following injuries and the other 56.2% (95% CI: 50%, 62.5%) either survived or encountered disability. Post war rehabilitation for the disabled is recommended to enable them live healthy, dignified, independent and productive citizens.