bluuebunny/crossref_metadata_2025_split huggingface dataset:
Risk evaluation of mega infrastructure construction supply chain in engineering-procurement-construction projects: an integrated fuzzy AHP and fuzzy DEMATEL approach
Authors: Yu Runze , Ma Li 
Published: February 2024

PurposeThe paper covers mega infrastructure construction supply chain (MICSC) in Engineering-Procurement-Construction (EPC) projects, where the frequent occurrence of risk incidents has greatly affected human life. The research aims to establish a risk evaluation index system for MICSC in EPC projects, exploring what risk factors lead to risk incidents and measure the importance and causality of all these risk factors.Design/methodology/approachThe research applies a combination of quantitative and qualitative analysis methodology to process data sequentially. In the first place, risk factors for MICSC in EPC projects are extracted and identified from literature survey and expert interviews. In the second place, an integration model fuzzy Analytic Hierarchy Process (f-AHP) and fuzzy Decision-making Trial and Evaluation Laboratory (f-DEMATEL) is constructed to comprehensively analyze all these risk factors.Findings12 primary risk factors and 36 secondary risk factors comprise the risk evaluation index system for MICSC in EPC projects from 178 literature and 5 professionals. The results indicate that Political Situation (F1), Social Security (F2) and Management Mode (F8) are critical risk factors, where F1 and F2 are cause factors and F8 is an effect factor.Originality/valueThere are three main contributions of this paper. First and foremost, from the perspective of the research content, no other study has been able to assess risk factors for MICSC in EPC projects, while embedding nine phases of the whole project life cycle and six subjects of stakeholders into a risk evaluation index system. Additionally, from the perspective of research method, a combined model incorporating f-AHP and f-DEMATEL is constructed to avoid the one-sidedness of a single model. Last but not least, from the perspective of practical significance, focusing on the critical risk factors, a series of effective measures are formulated to make appropriate management decisions for nodal enterprises of MICSC, which can improve their risk management capabilities.
CEO risk preference and M&A payment method: considering the non-economic factors
Authors: Guo Jianquan , Cheng He 
Published: February 2024

PurposeThe authors investigate the effects of Chinese acquirer’s chief executive officer (CEO) risk preference on mergers and acquisitions (M&A) payment method and the moderating roles played by acquirer’s ownership, industry relatedness and whether the M&A is cross-border.Design/methodology/approachUsing 4,624 worldwide M&A deals conducted by Chinese firms from 2009 to 2021, the authors conduct multiple linear regression and ordered probit regression. And comprehensive indexes constructed based on the observed features of acquirer’s CEOs are used to be the proxy for CEO risk preference.FindingsThe results show that the higher-level Chinese acquirer’s CEO risk preference is overall positively associated with using more stock in payment. Moreover, the above relationship is strengthened if the ownership of the acquirer is state-owned.Originality/valueThe authors highlight the importance of the non-economic factors and demonstrate a relationship between the Chinese acquirer’s CEO risk preference and the M&A payment method, providing support for and enriching the upper echelons theory (UET). Moreover, the unique risk priorities of Chinese acquirers’ CEOs are revealed.
Time-varying parameters in monetary policy rules: a GMM approach
Authors: Anderl Christina , Caporale Guglielmo Maria 
Published: February 2024

PurposeThe article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.Design/methodology/approachThis paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.FindingsUsing monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.Originality/valueIt provides new evidence on changes over time in monetary policy rules.
Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies
Authors: Ghazalat Anas , AlHallaq Said 
Published: February 2024

Purpose
This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making.

Design/methodology/approach
The study uses a sample of 83 nonfinancial listed firms in ASE for the period from 2013 to 2019. Bankruptcy risk is measured using the Altman Z-score (1968). Accounting conservatism is measured using the accrual-based approach, and optimal business strategies are identified through cluster analysis.

Findings
The results indicate that accounting conservatism has a significant negative effect on bankruptcy risk. Increased application of accounting conservatism practices leads to a decrease in the level of bankruptcy risk. However, the type of business strategy adopted by firms does not have a significant impact on bankruptcy risk, suggesting that firms are not effectively implementing their strategies to mitigate this risk.

Research limitations/implications
This study focuses on nonfinancial listed firms in the ASE, limiting the generalizability of the findings to other contexts. The study's findings contribute to the understanding of the role of accounting conservatism in reducing bankruptcy risk but highlight the need for further research on the effectiveness of business strategies in mitigating this risk.

Originality/value
This study lies in understanding of the role of accounting discretion in financial evaluations and emphasizes the importance of accounting conservatism as a tool for mitigating bankruptcy risk. The study's insights provide valuable guidance to practitioners, regulators and researchers in this field.
Assessing the use of the transtheoretical model to manage referrals in mental health services
Authors: Lord Jackson , Sabin-Farrell Rachel 
Published: February 2024

Purpose
The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM is applied through the University of Rhode Island Change Assessment (URICA). Investigating the utility of the URICA is needed to improve patient care and outcomes. This study aims to assess whether the URICA scores relate to patient outcomes; patient attendance; practitioner ratings of patient readiness, appropriateness, insight, motivation and potential for improvement; and to explore practitioner’s perspectives on the URICA.

Design/methodology/approach
Correlational methods were used to assess the relationship between the URICA and therapeutic outcome, attendance and practitioner-rated areas. Content analysis was used to analyse practitioner qualitative data.

Findings
The URICA did not correlate with either therapeutic outcome or attendance. A significant negative correlation was found between the URICA and practitioner-rated appropriateness of the referral. This means practitioners perceived individuals with lower URICA scores to be a more appropriate referral, despite the score indicating a reduced readiness to change. Qualitative categories included positive views, negative views, ambivalence and changes to measure and process. To conclude, the URICA does not explain a patient’s outcome or attendance. The URICA may not be appropriate to use in its current format in mental health services; therefore, assessing the TTM verbally may be more helpful.

Originality/value
This study provides research into suitability of using the URICA to assess the TTM and its applicability to attendance and outcome in psychological therapies.
Influence of the financial shared service center on the quality of accounting information
Authors: Zhang Junchao 
Published: February 2024

Purpose
This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

Design/methodology/approach
The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

Findings
The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

Research limitations/implications
First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

Practical implications
This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Originality/value
Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.
Fostering green progress: The dual influence of natural resource rent and human capital on emerging economy energy transition
Authors: Jin Di , Zafar Muhammad Wasif 
Published: February 2024

AbstractThe scale and complexity of the energy transition pose formidable challenges. For the fast‐track progress of energy transition, emerging economies must identify the barriers to a successful transition. This study aims to investigate the role of natural resource depletion and human capital in achieving clean energy affordability and climate action through successful energy transition in emerging economies from 1990 to 2021. The study used quantile regression to analyze and estimate the relationship between variables at different conditional quantiles. The outcomes of the analysis suggest that natural resource depilation, human capital, and economic growth significantly facilitate the energy transition in emerging economies at all quantiles (Q0.10 – Q0.90), while the study identifies a paradoxical inverse relationship between financial development and energy transition across all quantiles, which implies that it impedes the transformation from traditional fossil fuels to the green energy resources. The study's outcomes suggest policy implications for advancing the energy transition in the context of natural resources and human capital management for emerging economies.
Impact of online poker gambling on behavioural and neurophysiological responses to a virtual gambling task
Authors: Giustiniani Julie , Nicolier Magali , Diwoux Audrey , Chabin Thibaut , Pazart Lionel , Haffen Emmanuel , Gabriel Damien 
Published: February 2024

AbstractOnline poker gambling (OPG) involves various executive control processes and emotion regulation. In this context, we hypothesized that online poker players, accustomed to handling virtual cards, would show high performance on computerized decision‐making tasks such as the Iowa Gambling Task (IGT). Using press advertisements, we recruited a non‐gambler group (NG; n = 20) and an OPG group (n = 22). All participants performed the IGT while their cerebral activity was recorded by electroencephalography. Compared with the OPG group, the NG group showed significantly better progression in the IGT in the last trials. Recording of brain activity revealed the appearance of a temporal map between 150 and 175 ms specific to the gain condition in both groups. A second map was observed at 215–295 ms specifically in the NG group, and the generators were identified in the occipital regions. This activity is indicative of a high level of visual awareness; thus, it reflects additional processing of visual information, which can be assumed to be induced by the lower exposure of the NGs to online card games. We hypothesize that the absence of this activity in the OPG group might be due to their online habituation to virtual environments.
Bisphosphonate treatment for skeletal complications in paediatric cancer—Experience from a single tertiary centre
Authors: Utriainen Pauliina , Stenberg Jalmari E. E. , Vettenranta Kim K. , Mäkitie Outi M. 
Published: February 2024

AbstractAimsThe aim was to analyse the use and safety of bisphosphonate treatment for metabolic bone complications in paediatric cancer patients.MethodsWe retrospectively describe our experience with bisphosphonate treatment in 25 childhood cancer patients (aged <18 years) in a single tertiary hospital between 1999 and 2020.ResultsThe most common primary diagnosis was acute lymphoblastic leukaemia (n = 16) and Hodgkin lymphoma (n = 3). Eleven patients (44%) had received allogeneic stem cell transplantation and two patients autologous stem cell transplantation. Sixteen patients (64%) had been treated with radiotherapy, either total‐body (n = 11) or local (n = 5). The main indication for bisphosphonates was osteoporosis with vertebral compression fractures in 13/25, osteonecrosis in 6/25 and hypercalcaemia in 2/25. The bisphosphonate treatment was started on average 13 (range 0–76) months after the diagnosis of the bone complication. Bisphosphonate treatment lasted between weeks (hypercalcaemia) to 5 years (severe osteoporosis). Mild, non‐symptomatic hypophosphatemia (n = 8), hypocalcaemia (n = 6) and moderate, transient pain (n = 6) were the most common adverse effects. No severe side effects were observed even when bisphosphonates were administered concomitantly with chemotherapy. Bone mineral density significantly improved with the bisphosphonate treatment (mean lumbar spine Z‐score −1.17 vs. −0.07, p < 0.001).ConclusionBisphosphonate treatment was well tolerated in this paediatric patient cohort.
Miltirone suppresses ESCC cell viability and invasion by promoting E3 ligase mediated‐FZD2 ubiquitination and degradation
Authors: Dai Shi‐Jie , Yang Jiang‐Shun , Tang Yun‐Jia , Yan Xiao‐Ning , Gu Chen‐Xian , Liu Pei , Yuan Xiao‐Feng 
Published: February 2024

AbstractEsophageal squamous cell carcinoma (ESCC) is the most common subtype of esophageal cancer and lacks effective treatment. A growing number of studies have confirmed that Frizzled class receptor 2 (FZD2), a receptor for Wnts, regulates cancer metastasis in cancers. This study aims to reveal the anti‐metastatic activity of miltirone on ESCC cells and its mechanism on FZD2 in vitro. Cell‐counting‐kit‐8 (CCK‐8) was used to detect the effect of miltirone on cell growth in ESCC cells. The invasion of ESCC cells was detected by wound healing and transwell assay. Immunofluorescence staining was used to detect the expressions of epithelial‐mesenchymal transition (EMT) markers and the location of FZD2. Western blot and quantitative polymerase chain reaction (q‐PCR) were used to detect levels of target genes, and FZD2 ubiquitination was detected by the co‐immunoprecipitation method. The levels of roof plate‐specific spondins (RSPO1‐4) in cells were determined by ELISA, q‐PCR, and western blot assays. Miltirone exhibits its strongest cytotoxicity with IC50 values of 6.80 μM and 8.43 μM for K30 and K150 cells, respectively. Miltirone inhibited the cell viability and expression of EMT markers, affecting the invasion ability of ESCC, attenuated the Wnt2/FZD2 pathway, and down‐regulated the level of FZD2, which is regulated by the ubiquitination of E3 ubiquitin ligase. Furthermore, we found that miltirone could reduce the expression of RSPO1, and RSPO2, increasing E3 protein levels, and promoting FZD2 ubiquitination, leading to the ubiquitination and subsequent degradation of FZD2. Collectively, our results revealed that miltirone might be a promising drug for the treatment of ESCC, at least partly through regulation of the FZD2 ubiquitination.
Feasibility of whole‐exome sequencing in fine‐needle aspiration specimens of papillary thyroid microcarcinoma for the identification of novel gene mutations
Authors: Ma Liyuan , Gao Luying , Hu Ya , Li Xiaoyi , Liu Chunhao , Ji Jiang , Shi Xinlong , Pan Aonan , An Yuang , Luo Nengwen , Xia Yu , Jiang Yuxin 
Published: February 2024

AbstractGenetic profiling is important for assisting the management of papillary thyroid microcarcinoma (PTMC). Although whole‐exome sequencing (WES) of surgically resected PTMC tissue has been performed and revealed potential prognostic biomarkers, its application in PTMC fine‐needle aspiration (FNA) specimens has not been explored. This study aimed to evaluate the feasibility of WES using FNA specimens of PTMC. Five PTMC patients were enrolled with clinical characteristics gathered. Fine aspiration cytology needle (23 gauges) was used to collect FNA biopsy with ultrasound guidance. WES analysis of FNA specimens from five PTMC patients and matched blood samples was performed. The WES of FNA samples yielded an average sequencing depth of 281× and average coverage of 99.5%. We identified 534 somatic single‐nucleotide variants and 13 indels in total, and per sample, we found a mean of 24 exonic mutations, which affected a total of 120 genes. In the PTMC FNA samples, the most frequently mutated genes were BRAF and ANKRD18B, and the four driver genes were BRAF, AFF3, SRCAP, and EGFR. We also identified several germline cancer predisposing gene mutations. The results suggest that WES of FNA specimens is feasible for PTMC and can identify novel genetic mutations.
Neonatal stress disrupts the glymphatic system development and increases the susceptibility to Parkinson's disease in later life
Authors: Song Jian , Li Zhen‐Hua , Xue Xin‐Yu , Meng Jing‐Cai , Zhu Wen‐Xin , Hu Shufen , Xu Guang‐Yin , Wang Lin‐Hui 
Published: February 2024

AbstractIntroductionNeonatal stress disrupts brain development and increases the risk of neurological disorders later in life. However, the impact of neonatal stress on the development of the glymphatic system and susceptibility to Parkinson's disease (PD) remains largely unknown.MethodsNeonatal maternal deprivation (NMD) was performed on mice for 14 consecutive days to model chronic neonatal stress. Adeno‐associated virus expressing A53T‐α‐synuclein (α‐syn) was injected into the substantia nigra to establish PD model mice. Glymphatic activity was determined using in vivo magnetic resonance imaging, ex vivo fluorescence imaging and microplate assay. The transcription and expression of aquaporin‐4 (AQP4) and other molecules were evaluated by qPCR, western blotting, and immunofluorescence. Animal's responses to NMD and α‐syn overexpression were observed using behavioral tests.ResultsGlymphatic activity was impaired in adult NMD mice. AQP4 polarization and platelet‐derived growth factor B (PDGF‐B) signaling were reduced in the frontal cortex and hippocampus of both young and adult NMD mice. Furthermore, exogenous α‐syn accumulation was increased and PD‐like symptoms were aggravated in adult NMD mice.ConclusionThe results demonstrated that NMD could disrupt the development of the glymphatic system through PDGF‐B signaling and increase the risk of PD later in life, indicating that alleviating neonatal stress could be beneficial in protecting the glymphatic system and reducing susceptibility to neurodegeneration.