bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of IFRS on earning management activities among French companies
Authors: Tounsi Marwa 
Published: September 2023

Cet article étudie l’impact de la divulgation financière sur la gestion des résultats comptables en France. Notre échantillon est composé de 230 sociétés françaises cotées dans l’indice boursier CAC All-Tradable pour deux périodes : pré-IFRS et post-IFRS. Notre étude s’appuie sur différentes méthodes empiriques : les données de panel ainsi que le test non-paramétrique de Wilcoxon. L’objectif de l’étude est de mettre en évidence l’impact de l’adoption des IFRS sur la pertinence de la valeur des bénéfices ainsi que sur les chiffres comptables. De plus, en utilisant des données de panel ainsi que le test t, nous avons examiné l’impact de l’adoption des IFRS sur la gestion des résultats comptables par les accruals. À la suite de nos résultats nous démontrons que l’adoption des normes IFRS a un impact négatif sur la gestion des résultats comptables par les régularisations.
Effects of Fatigue on Lower Limb Biomechanics and Kinetic Stabilization During the Tuck-Jump Assessment
Authors: Kember Lucy S. , Myer Gregory D. , Moore Isabel S. , Lloyd Rhodri S. 
Published: September 2023

Context
General and local muscular fatigue is postulated to negatively alter lower limb biomechanics; however, few prospective studies have been done to examine the effect of fatigue on tuck-jump performance. The tuck-jump assessment (TJA) is a criteria-based visual screening tool designed to identify neuromuscular deficits associated with anterior cruciate ligament (ACL) injury. Use of kinetics during the TJA after an intense sport-specific fatigue protocol may identify fatigue-induced neuromuscular deficits associated with ACL injury risk.

Objective
To examine the effects of a sport-specific fatigue protocol on visually evidenced (2-dimensional) technical performance of repeated tuck jumps and lower limb kinetic stabilization.

Design
Cross-sectional study.

Setting
Laboratory.

Patients or Other Participants
Twelve female netball athletes (age = 20.8 ± 2.6 years, height = 170.0 ± 0.04 cm, mass = 67.5 ± 7.4 kg).

Main Outcome Measure(s)
Participants performed 1 set of a TJA before and after a sport-specific fatigue protocol. Paired t tests and effect sizes were used to evaluate differences and the magnitude of differences in TJA scoring criterion, kinetics, and kinetic stabilization prefatigue to postfatigue.

Results
A small increase was observed for vertical relative lower extremity stiffness postfatigue (P = .005; Hedges g = 0.45). Peak center-of-mass displacement, time of jump cycle, ground contact time, flight time, jump height, and vertical net impulse decreased with small to moderate effect sizes (P &lt; .01; Hedges g range, 0.41–0.74). No differences were observed for TJA composite scores, peak vertical ground reaction force, and stabilization indices of kinetic variables after the fatigue protocol (P &gt; .05).

Conclusions
Kinetic analysis of repeated tuck jumps after a fatigue protocol identified an altered jumping strategy, which was not identifiable via visual 2-dimensional assessment. However, based on kinetic measures, fatigue induces a stiffer jumping strategy, and practitioners should consider assessing load attenuation strategies that may not be visually evident when evaluating ACL-injury risk factors in athletes who are fatigued.
Progressive changes in residual gradient after aortic coarctation repair and its role in the prediction of reintervention: A longitudinal data analysis
Authors: Eldadah Osama M , Alsalmi Asseel Ali , Diraneyya Obayda M , Hrfi Abdah A , Mohammed Mohammed H A , Valls Maria L , Alghamdi Abdullah A 
Published: September 2023

ABSTRACT

Background:
Repair of aortic coarctation through left thoracotomy is the standard treatment when anatomically feasible. Long term outcomes are well studied, including the need for reintervention. However, the timely variation in residual gradients across the repaired segment is ill defined. The aim of this work was to study the progressive changes of estimated peak gradient (ePG) acquired by transthoracic continuous wave Doppler echocardiography across the aortic arch after repair and to assess the role of timing of assessment and values of ePG in prediction of reintervention.

Materials and Methods:
All eligible patients for this study who underwent aortic coarctation repair through left thoracotomy from 2001 to 2017 were reviewed. Details of the aortic arch dimensions and associated lesions were obtained by transthoracic echocardiography (TTE). The primary outcome was the ePG across the aortic arch after repair. Longitudinal data analyses with mixed effect modeling were used to determine independent predictors for ePGs.

Results:
A total of 312 patients were included. Median age and weight were 30 days and 4 kg, respectively. Associated lesions included ventricular septal defect (VSD) (53%), bicuspid aortic valve (53%) and mitral stenosis (25%). Over 15 years follow up the freedom from reintervention was 92.3%, while 24 out of the 312 patients underwent reintervention (7.7%). Longitudinal data analyses of serial 2566 TTE studies were done. The graphical display showed that the ePG across coarctation area in the first postoperative TTE was the most notable difference between those who underwent reintervention and those who did not. Further testing with proportional hazard and logistic regression modeling confirmed this finding. The area under receiver operating curve statistics showed that an ePG of 25 mmHg is an optimal cutoff value for the prediction of the reintervention.

Conclusions:
The ePG acquired in the first postoperative TTE is the most important predictor for reinterventions. The presence of VSD is associated with decreased ePGs. We propose that an ePG in the first postoperative TTE of 25 mmHg or more is a strong predictor for the need of reintervention.
Clinical profile and outcomes of childhood dilated cardiomyopathy – A single-center three-decade experience
Authors: Mukhtar Gousia , Sasidharan Bijulal , Krishnamoorthy Kavassery Mahadevan , Kurup Harikrishnan K. N. , Gopalakrishnan Arun , Sasikumar Deepa , Sarma Sankara , Valaparambil Ajit Kumar , Sivasubramonian Sivasankaran 
Published: September 2023

ABSTRACT

Introduction and Aims:
Dilated cardiomyopathy (DCM) is an important cause of heart failure (HF) among children. Research on pediatric DCM remains surprisingly scarce. The primary objective of the study was to evaluate the clinical profile and outcomes of pediatric DCM and the secondary objective was to study the predictors of outcome.

Methods and Results:
We enrolled all patients with cardiomyopathy who presented to us between 1990 and 2020 and were younger than 18 years. During the 30 year study period, we identified 233 cases of pediatric cardiomyopathy. One hundred and nineteen (51%) cases had DCM. This retrospective cohort was analyzed to study their outcome and the possible predictors of outcome. Nearly, 8% presented in the neonatal period, and 37% in infancy. The most common mode of presentation was dyspnea on exertion (71%). Ninety three patients presented in heart failure (78%). The median left ventricular dimension z score in diastole was 4.3 (range 2.5–9.06). The median left ventricle (LV) ejection fraction was 31%. Seventy two percent of this cohort were on angiotensin converting enzyme inhibitors, 40% on aldosterone antagonists, and 47% on beta blockers. One third had syndromic, metabolic, genetic, or any secondary cause identified. Twenty seven patients satisfied the three tiered clinical classification for the diagnosis of probable acute myocarditis. Over a mean follow up of 3.29 years, 27% were lost to follow up. Among the remaining patients who were on follow up (n = 86), 39 (45%) died, 31 (36%) recovered, and 16 (18%) had persistent LV dysfunction. Heart Failure was the most common cause of death. Eight patients in this cohort (4.2%) had thromboembolic phenomena. Nine had sustained ventricular arrhythmias and six had atrial/junctional arrhythmias. Among the various risk factors studied, only infantile onset had a significant relationship with death or ventricular arrhythmias (P value– 0.05). The 5 year survival rate of DCM patients was 59%.

Conclusion:
A reasonably good percentage of our population showed recovery of the left ventricular function (36%). Only infantile onset had a significant relationship with death or ventricular arrhythmias. The outcome in our DCM cohort is similar to other population cohorts.
Association of adiposity and fitness with triglyceride-to-high-density lipoprotein cholesterol ratio in youth
Authors: Musa Danladi Ibrahim , Toriola Abel Lamina , Abubakar Nurudeen O , Omachi Sunday , Olowoleni Victor B , Ayodele Kolade B 
Published: September 2023

ABSTRACT

Background:
The ratio of triglycerides-to-high-density lipoprotein cholesterol (TG/HDL-C) is considered a robust biomarker of metabolic syndrome (MetS) and is associated with several diseases, including type 2 diabetes mellitus (T2DM) and hypertension (HTN). This study examined the independent association of adiposity and fitness with the TG/HDL-C ratio.

Materials and Methods:
This is a cross-sectional study comprising 403 (201 girls) Nigerian adolescents aged 11–19 years. Participants were evaluated for body mass index, cardiorespiratory fitness, and TG/HDL-C. Regression models adjusting for age and biological maturity were used to evaluate the association of adiposity and fitness with TG/HDL-C ratio. The TG/HDL-C ratios of 1.0 mmol/L and 1.1 mmol/L were used to stratify female and male participants into low- and high-risk groups, respectively.

Results:
Of the 135 high-risk adolescents, 21.1%, 5.5%, 12.7%, 14.9%, and 0.5% were at risk of T2DM, systolic HTN, diastolic HTN, abdominal obesity, and MetS, respectively. The independent variables were significantly associated with TG/HDL-C ratio only in boys but not girls. In boys, high adiposity (β = 0.193; P = 0.025) and low fitness (β = −0.169; P = 0.048) were independently associated with the dependent variable. Unfit boys were 3.9 (95% confidence interval [CI] =1.37–10.94, P = 0.011) times more likely to develop elevated TG/HDL-C ratio than their fit peers. The likelihood of girls at risk of MetS developing a high TG/HDL-C ratio was 13.7 (95% CI = 3.89–48.32, P < 0.001) times compared to their counterparts without MetS.

Conclusions:
Adiposity and fitness were independently associated with TG/HDL-C in boys but not in girls. Health promotion intervention focusing on lowering TG/HDL-C ratio among Nigerian adolescents should include an emphasis on healthy diet and endurance activity programs.
Pediatric Bentall procedure for giant ascending aortic aneurysm in Loeys–Dietz syndrome
Authors: Sicim Hüseyin , Ulucan Ali Ertan , Yurdakök Okan , Aydemir Numan Ali 
Published: September 2023

ABSTRACT
Ascending aortic aneurysm is very rare in children, and is usually seen in patients with underlying connective tissue disorders such as Marfans and Ehler–Danlos syndrome. Loeys–Dietz syndrome (LDS) is less commonly seen as a cause of ascending aortic aneurysms in children. In this case report, we describe pediatric Bentall procedure, which we successfully performed to a child with LDS (Type I) with giant ascending aortic enlargement and significant aortic regurgitation.
A rare unreported complication following transcatheter correction of sinus venosus defect
Authors: Sagar Pramod , Thejaswi Puthiyedath , Sivakumar Kothandam 
Published: September 2023

ABSTRACT
Transcatheter correction of superior sinus venosus defects using covered stent is increasingly reported in the literature and provides an alternative option to surgery in appropriately selected adults. Being a new intervention, meticulous attention to procedural techniques and precise surveillance imaging modalities are vital to detect and avoid potential early and late complications. This report highlights the occurrence of a residual interatrial communication following covered stent placement and large subclinical asymptomatic nonocclusive thrombus formation at the right atrial end of the stent. The management of both these complications is also highlighted in this report.
Comparative Assessment of Periodontal Status in Subjects with and without Polycystic Ovary Syndrome and its Correlation with Body Mass Index: A Cross-Sectional Study
Authors: Mariam Sarah , Mali Amita , Khan Saif , Agrawal Neha , Gupta Juhi , Khalique Najam 
Published: September 2023

Abstract
New avenues for research have opened, which assess the influence of systemic disease on periodontium and vice versa. To find the correlation between polycystic ovary syndrome (PCOS) and periodontium by assessing clinical parameters [plaque index (PI), probing depth, periodontal disease index (PDI)] and the anthropological parameter [body mass index (BMI)] and to find the correlation between body mass index and periodontal disease index in subjects with and without PCOS. Sixty females comprising 30 with PCOS and 30 without PCOS were selected. Clinical, anthropological, and radiological assessment was done. Double blinding was incorporated. There was a statistically highly significant difference in mean age, mean PI, and mean PDI (P < 0.001) in PCOS group when compared to those without PCOS group by unpaired t-test for inter-group analysis. A statistically significant difference was found in mean probing depth and mean BMI (P < 0.05) in PCOS group when compared to those without PCOS group by unpaired t-test for inter-group analysis. No statistically significant correlation was found between mean PDI and mean BMI in PCOS and non-PCOS group subjects using Spearman’s rank correlation. Women suffering from PCOS may be at a heightened risk for developing periodontal disease as our study re-establishes this association with respect to some periodontal parameters. With such a result, general practitioners/gynecologists can be encouraged to refer cases of PCOS to periodontists for early detection, prevention of periodontal disease, and maintenance of periodontal health.
Towards a Resilient Post-Pandemic Health System: Lessons through the Spectacles of Indian Health Policy Scenario
Authors: Talukdar Rounik , Barman Diplina , Dutta Shanta , Kanungo Suman 
Published: September 2023

Abstract
A resilient health system necessitates strong governance, political commitment, effective administrative entities and inter-organisational collaboration. This paper examines India’s current health policy landscape and explores the analytical and operational capacities required to establish a robust post-pandemic health system using the policy capacity framework described by Wu et al. (2015). We emphasised the need for a coordinated policy response to strengthen health information systems, health service management, human resource management and healthcare financing. The role that the planned implementation of Indian public health management cadres would play in the coming era, the importance of a comprehensive health information management system and the need for operational coordination between government and non-governmental organisations has also been emphasised.
Assessment of Communication Skills in MBBS Interns with Objective Structured Video Examination (OSVE)
Authors: Luthra Megha , Ohri Puneet , Sharma Utkarsh , Sharma Ashwani , Mohanty Soumya , Maheshwari Sonam 
Published: September 2023

Abstract

Background:
Medical graduates enter work force with substantial knowledge but are they prepared for practice in diverse settings? To train medical interns in communication skills using Demonstration Observation Assistance and Performance (DOAP) and to assess communication skills in medical interns using objective structured video examination (OSVE).

Methods and Materials:
DOAP sessions of all 27 interns posted in Community Medicine and Pediatrics departments during the duration of the study were conducted in six clinical scenarios followed by two OSVEs.

Methods and Material:
Interns performed selected activity independently twice for assessments. Videos submitted by interns were assessed by Gap Kalamazoo assessment forms (OSVE). Data analysis was done by appropriate methods. Percentages and proportions and calculation of median scores with interquartile ranges.

Results:
Seventy one point four percent of faculty and 96.3% of interns were satisfied with module implementation. More than = 57.8% marks were scored by 94.45% interns in self-assessment and faculty assessment and by 100% interns in patient assessment. Median scores of all second assessments were higher.

Conclusions:
DOAP method is good for training of interns in communication skills. OSVE may be an appropriate assessment tool as it leads to progression in learning.
Sleep Disturbances among Caregivers of Home-Isolated and Hospitalized COVID-19 Patients: A Multi-National Cross-Sectional Study
Authors: Turabi Nafisa , Tomar Shashi Prabha , Anyagwa Onyekachi E. , Durganaudu Hanusha , Ishwarya V , Kivan Husam , Kras Magdalena M. , Samouti Paraskevi , Khaled Eman , Ramesh N Nishitha , Krishnegowda Amruth S. , Shabani Moshi Moshi , Palacios-Garay Miguel A. , Ambriz-Salas Fernanda , Aigbonoga Daniel Ehis , Bassiony Mahmoud 
Published: September 2023

Abstract

Background:
Since the coronavirus (COVID-19) pandemic began, several studies were published on the possible prevention and treatment of the disease caused by severe acute respiratory syndrome coronavirus (SARSCoV-2), and its complications. However, one aspect that was overlooked is the impact on the mental health of the caregivers of COVID-19 patients. The current study endeavors to investigate sleep quality disturbances in the caregivers of COVID-19 patients in different countries.

Material and Methods:
This cross-sectional multi-center study was performed between August 1, 2021, and August 30, 2022, across 11 countries. A total of 2411 responses meeting the inclusion criteria (being a family member or caregiver involved in patient care) were collected. The sleep quality was assessed using the self-reported Pittsburgh Sleep Quality Index (PSQI) 12. Total scores ranged from 0 to 21. A ≥5 indicated poor sleep quality with 89.6% sensitivity and 86.5% specificity.

Results:
A total of 2411 responses meeting the inclusion criteria showed that mean PSQI scores (P = 0.3604) were higher in caregivers of hospitalized patients than in patients isolated at home. Approximately 62.4% of caregivers reported sleep quality problems while caring for their patients.

Conclusion:
The results showed that the majority of caregivers of patients with COVID-19 reported disturbances in sleep quality and impaired sleep was more common among caregivers of hospitalized patients, perhaps because hospitalization is associated with a more severe course of the disease. There is a pressing need to take measures to improve the mental health of these caregivers. There should be treatment programs set up to reverse sleep disturbances in this population sufficiently.
Comparison of Burden of Injury at a Tertiary Care Centre of National Importance: Pre-COVID-19 and COVID-19 Era
Authors: Akhade Swapnil P. , Akhade Kiran S. , Chavli Krishnadutt H. , Ranjan Ravi 
Published: September 2023

Abstract
During the COVID-19 pandemic, precautionary guidelines to shut down non-essential services had an impact on the pattern of hospital trauma admissions. We compared the trauma cases handled in our hospital from 24th March 2020 to 30th November 2020 during the restricted movement period with statistics from 2019. The objectives of this study is to assess the prevalence of trauma during lockdown and restricted movement phase of COVID-19 pandemic and to analyze the epidemiology factor associated with trauma in pre COVID-19 and COVID-19 era in a tertiary care hospital of National importance in central India. This retrospective record-based study was done to analyze the profile of injured trauma patients presented to trauma and emergency center of tertiary care center of national importance from March 24 to June 30, 2020 (lockdown phase) and 1st July to 30th November (post-lockdown phase) of 2020. Results were compared with data from the year 2019. Total 621 trauma patients were managed during various restricted phases of the COVID-19 pandemic (March 2020 - November 2020). Out of which 128 admissions were in the strict lockdown phase (March-May 2020) while 493 presented after lockdown during the restricted movement phase. Both during and after a strict lockdown, road traffic accidents are significantly reduced. In contrast, assaults and household injuries were significantly higher. During the post-lockdown phase of 2020, self-falls increased significantly in both phases compared to the year 2019. There was a significant decrease in trauma admissions in lockdown phase due to decreased vehicular accident but increase in household injury due increased activities inside home. To determine the readiness to deal with future situations similar to these, we look at the behavioral changes in our patient population during the COVID-19 pandemic.
Vitamin B12 Status in Rural Adolescent School Girls in Mysuru, India: A Community-Based Cross-Sectional Study
Authors: Kumar K. Jagadish , Balaji Sangeetha , Kulkarni Praveen , Manjunath V G , Nandish H R 
Published: September 2023

Abstract
Almost 56% of Indian adolescent girls aged 15–19 years suffer from anemia. Adolescent age is a period of many significant physiological changes that increase nutritional demand, and they remain at risk for nutritional deficiencies. Our aim is to assess the prevalence of Vitamin B12 deficiency among school-going adolescent girls aged 13–16 years of rural Mysore. This study was a cross-sectional study, conducted in two high schools in rural Mysuru. Adolescent girls aged 13–16 years were included. The chosen subjects underwent complete hemogram, peripheral smear examination, and vitamin B12 level estimation. Out of 98 subjects enrolled, 40.81% were found to be deficient in vitamin B12. Macrocytes and hyper-segmented neutrophils were found to have statistically significant (P value < 0.001) relationship with vitamin B12 deficiency. The relationship between vitamin B12 deficiency with either type of diet and anemia was statically insignificant (P > 0.05). The prevalence of vitamin B12 deficiency among rural adolescent girls in Mysuru is high. Other causes of nutritional anemia apart from iron deficiency, such as vitamin B12 deficiency, must be considered in the etiology of anemia and optimally treated. It is recommended to further strengthen the adolescent national health programs and food fortification programs.
Impact of Screen Time on Sleep Quality
Authors: Baby Renju Sussan , Issac Alwin , Vasudev Alka , Sabu Divya K. , Gopika T. S. , Pal Mansi , Sahu Ragini 
Published: September 2023

Background:
Technology that years ago we could only dream of or read in science fiction novels, which we then actually created with much hope in their power of connecting people, has become a tool of gratification. To many, smart phone is an eye opener, their first alarm clock, newspaper, and stress buster. The scariest part about smart phone addiction is that it can affect our physical and mental health, our relationships, and productivity. Considering the growing use of smart phone by the youth and its impact on sleep, this study was undertaken to assess the relationship between Smart phone screen time and sleep quality.

Materials and Methods:
A quantitative approach with cross-sectional design was adopted for the study. An application named “Quality time” was used to assess the screen time among samples. Pittsburgh sleep quality index was used to appraise the duration of sleep.

Results:
The study establishes that there was a significant negative correlation between smart phone screen time and sleep duration (ρ = −0.61 P < 0.001)

Conclusion:
Availability of diverse sort of electronic media engages the students more on screen, which adversely affects their sleeping quality and pattern. Although the development of technology is a boon, findings of the study depict that greater the screen time, poorer the quality of the sleep.