bluuebunny/crossref_metadata_2025_split huggingface dataset:
Chevron Australia and Tax Justice Network: a case of rhetoric
Authors: El Hamad Walid , Moerman Lee , Pupovac Sanja 
Published: March 2023

PurposeThis paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.Design/methodology/approachThis paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.FindingsTransfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.Originality/valuePrior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.
The information content of mandatory and discretionary non-GAAP earnings
Authors: Badenhorst Wessel M. , von Well Rieka 
Published: March 2023

Purpose
This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP earnings (“headline earnings”).

Design/methodology/approach
Results are based on multivariate regression analyses for South African firms that report from 2010 to 2019.

Findings
Findings show that the value-relevance of discretionary earnings exceeds that of both GAAP earnings and headline earnings. In addition, placement of discretionary earnings reconciliations communicates information about the decision-usefulness of earnings.

Originality/value
Discretionary earnings remain the most value-relevant earnings measure, despite the divergent decision-useful characteristics offered by headline earnings and GAAP earnings. Therefore, the most decision-useful earnings reflect unique industry or firm characteristics rather than the assurance arising from regulation.
Exploring children's out-of-school lifeworlds: video re-enactments with children in three global cities
Authors: Yelland Nicola , Bartholomaeus Clare , Chan Anita Kit-wa 
Published: March 2023

PurposeThis article reflects on the adaption of Sarah Pink's video re-enactment methodology for exploring children's out-of-school lifeworlds.Design/methodology/approachVideo re-enactments originate in the work of Sarah Pink who developed the methodology to study everyday routines, including activities associated with people's energy consumption at home. This article discusses the adaption of this methodology for exploring 9–10-year-old children's out-of-school lifeworlds in their homes in the global cities of Hong Kong, Melbourne and Singapore.FindingsThe article reflects on the practical ways in which the video re-enactment methodology was adapted to explore children's out-of-school activities in the three different locations. In terms of activities, the findings highlight that children's out-of-school lifeworlds included regular routines across a week that contribute to and constitute their everyday activities, with varying time spent on leisure, homework and scheduled activities.Originality/valueThe authors discuss and reflect on the implications of adapting a methodology in order to make it relevant and innovative in a new research context. The use of video re-enactments with children to explore their out-of-school activities gives greater insights into their lifeworlds and their engagement in various activities and the opportunity for children to reflect on their everyday lives.
Uncertainty and information causality in opportunity-as-artefact driving entrepreneurial actions
Authors: Leong David 
Published: March 2023

PurposeEntrepreneurs prioritise and act on purposeful endeavours instigated to actions by the visions of profits and benefits in the perceived opportunities. In the state of maximum entropy, with disorderliness and disequilibrium, entrepreneurs select the preferred pathway, through the profit-sensing mechanism, with the best probability of success to bet on. Therefore, this paper unpacks the forces at work in the mechanism to explain how entrepreneurs respond to opportunity and interpret the signals to coalesce into organised actions.Design/methodology/approachThis research is primarily a conceptual paper on entrepreneurial action and the mechanism leading to that action. It refers to thermodynamic principles and biological cases to explain the forces at work using mostly analogical comparisons and similarities.FindingsThis paper aims to present an alternative theoretical scaffolding for entrepreneurship researchers to explore non-rational entrepreneurial behaviours and actions in uncertain, unstable and non-equilibrium environments, thereby creating new and competing hypotheses under the backdrop of adaptive evolution and thermodynamics phenomena.Research limitations/implicationsThe discussion featuring instinctively and naturally forming responses cannot fully explain the real entrepreneurial action as there is an element of free will and choices that are not discussed. While strategic choice and free-will shape decisions, they are preceded first by the attraction of the gradients and the biased motion in the direction of profit-attractant.Practical implicationsThere remain essential links and issues not addressed in this “natural science”, constituting life science and physical science, oriented entrepreneurship research and exploration. Conceptualising opportunity-as-artefact and entrepreneurship as design, significant incidences of entrepreneurial actions can be explained by the presence of gradients stimulating entrepreneurial actions.Social implicationsThis viewpoint of information causality in opportunity-as-artefact casts a new look at the venerable question of what causes entrepreneurial actions. Shane and Venkataraman brought into focus this conversation, initiating the conceptual definition of opportunity. To have entrepreneurship, entrepreneurial opportunities must come first. Figuring the signals arising from these opportunities and cueing entrepreneurs to action is the main focus of this study.Originality/valueConsidering the “mechanism” at work and the thermodynamical forces at play, the entrepreneurial design process appears to hold considerable promise for future research development.
Application of Design for Lean Six Sigma to strategic space management
Authors: Trubetskaya Anna , McDermott Olivia , Ryan Anthony 
Published: March 2023

PurposeThis paper outlines how Design for Lean Six Sigma methods aided a medical device manufacturing company in developing a new strategic space management and approval process for its manufacturing site.Design/methodology/approachThe project demonstrates the application of the Design for Lean Six Sigma and structured Define, Measure, Analyse, Design, and Verify methodology in designing and implementing a process that enables the case study manufacturing site to improve its space utilisation and free up space.FindingsThe project was validated in one manufacturing department, and the Design for Lean Six Sigma methodology resulted in creating 15% new space for that area, with opportunities identified to free up 44.7% of the total manufacturing floor space and realise over €2.2 million cost savings as well as start to manufacture new products launched.Research limitations/implicationsThe manuscript highlights for the first time how the Design for Lean Six Sigma methodology can be utilised for space utilisation and can be leveraged by other manufacturers. The current study's limitations are that it is a single-site case study application. Future longitudinal case studies on Design for Lean Six Sigma application in more manufacturing space utilisation projects would be useful. This study has implications for identifying best practices for Design for Lean Six Sigma methodology application in the device industry, thus improving the state of the art for introducing new manufacturing lines.Originality/valueThis is the first published work to utilise Design for Lean Six Sigma methodology for space utilisation in a medical device company. This review will provide medical devices and other manufacturing organisations with recommendations on utilising Design for Lean Six Sigma and design for improved space utilisation to reduce costs.
Acoustic field characteristics of seismic surveys in the shallow water environment of the Bohai Sea
Authors: Zhang Dong , Sun Zhilei , Zhang Xilin , Liu Huaishan , Sun Yunbao , Cao Hong , Geng Wei , Zhai Bin , Dong Gang , Li Ang , Luo Di 
Published: March 2023

AbstractAir gun arrays are designed to generate strong energy pulses of less than 100 Hz for offshore oil and gas exploration. In shallow seas, due to the directivity of air gun arrays, the complex propagation conditions and the limitations of acquisition methods, it is difficult to accurately evaluate the spatial time and frequency transmission characteristics of airguns. To alleviate the existing lack of knowledge about the transmission characteristics of air gun pulses in the shallow waters of the Bohai Sea, we analysed three‐dimensional ocean bottom cable seismic data collected during a seismic survey in the Bohai Sea, China, in June 2017, which were used to evaluate the reception level, frequency domain characteristics and spatial distribution characteristics within a 5.55 × 5.575 km area. The results showed that in shallow water, multipath propagation causes downfrequency chirplike sounds and an increased sound field. Within 0.3 km, the transmission model follows a cylindrical diffusion, and the sound loss rate decreases as the transmission distance increases until reaching 8 km. Signal capture by the sound channel results in a high transmission loss frequency band, whereas multimode interference weakens the transmission loss. The gun array directivity and the transmission channel are the two main factors affecting the acoustic field. This research provides an improved understanding of the acoustic field of airguns in the Bohai Sea, which can benefit the acoustic modelling of air gun arrays, the design of future seismic exploration projects and the conservation of marine life.
Using the Perceive, Recall, Plan and Perform Assessment of cognitive strategy use with Aboriginal and Torres Strait Islander peoples: Initial exploration of clinical utility
Authors: Smith Rebecca Leanne , Ranka Judy , Nott Melissa 
Published: March 2023

AbstractIntroductionCulturally safe and meaningful cognitive assessment methods for use with Aboriginal and Torres Strait Islander peoples are scarce. Concerns are raised regarding the efficacy of existing methods in cross‐cultural contexts. The Perceive, Recall, Plan and Perform (PRPP) Assessment offers a person‐centred alternative whereby cognitive strategy application is examined during performance of culturally relevant everyday tasks. This paper explores its use with Aboriginal and Torres Strait Islander peoples in Australia.MethodsA critical case study design was applied to examine the effectiveness and relevance of the PRPP Assessment with two Aboriginal Australian people in the Northern Territory of Australia. ‘Ivan’ and ‘Jean’ were each receiving occupational therapy through a rehabilitation service over a 6‐month period following acquired brain injuries. Ivan and Jean were assessed performing everyday tasks of interest and importance to them as part of routine care. A partnership approach was adopted throughout the process, and both consented to their stories being told.ResultsThe PRPP Assessment was able to measure changes in Ivan's and Jean's cognitive strategy use and its impact on performance of meaningful tasks. Ivan demonstrated a 46% increase in performance mastery and a 29% increase in cognitive strategy use with most improvements identified in his ability to sense information, initiate action, and continue performance. Jean demonstrated a 71% increase in performance mastery and a 32% increase in cognitive strategy use. Her greatest improvements were in the ability to recall schemes, self‐evaluate, and initiate action.ConclusionThe two critical case stories shared in this study suggest that the PRPP Assessment has emerging evidence of clinical utility when used with Aboriginal people with acquired brain impairment. The information gained revealed strengths in performance; it was effective in measuring change in cognitive strategy use, was able to inform the goal setting process, and guided intervention to support cognitive strategy use during task performance.
Sensory quality of Citrus scion hybrids with Poncirus trifoliata in their pedigrees
Authors: Deterre Sophie C. , Jeffries Kristen A. , McCollum Greg , Stover Ed , Leclair Clotilde , Manthey John A. , Bai Jinhe , Baldwin Elizabeth A. , Raithore Smita , Plotto Anne 
Published: March 2023

AbstractHybrids of Poncirus trifoliata L. Raf. with Citrus have shown degrees of tolerance to the deadly citrus greening disease, hence prompting interest as potential commercial varieties. Although P. trifoliata is known to produce fruit that is inedible, fruit from many advanced hybrid trees have not been evaluated for their quality potential. The sensory quality of selected Citrus hybrids with varying degrees of P. trifoliata in their pedigrees is reported herein. Four Citrus × P. trifoliata hybrids developed through the USDA Citrus scion breeding program—1‐76‐100, 1‐77‐105, 5‐18‐24, and 5‐18‐31—had acceptable eating quality and sweet and sour taste, with mandarin, orange, fruity–noncitrus, and floral flavors. On the other hand, hybrids with higher proportion of P. trifoliata in their pedigrees, US 119 and 6‐23‐20, produced a juice characterized by green, cooked, bitter, and Poncirus‐like flavor and aftertaste. Partial least square regressions revealed that the Poncirus‐like off‐flavor is likely due to a combination of higher than typical amounts of sesquiterpene hydrocarbons (woody/green odor), monoterpenes (citrus/pine), and terpene esters (floral) and a lack of aldehydes with typical citrus odor (octanal, nonanal, and decanal). Sweetness and sourness were mostly explained by high sugars and acids, respectively. Further, carvones and linalool contributed to sweetness in the samples from early and late seasons, respectively. In addition to highlighting chemical contributors to sensory descriptors in Citrus × P. trifoliata hybrids, this study provides useful information on sensory quality for future citrus breeding efforts.Practical ApplicationThe relationships between the sensory quality and secondary metabolites of Citrus × P. trifoliata hybrids described in this study help identify disease‐resistant Citrus scion hybrids with acceptable flavor and help mobilize this resistance in future breeding efforts. It also shows potential of such hybrids to be commercialized.
Wastewater reuse and predicted ecological risk posed by contaminant mixtures in Potomac River watershed streams
Authors: Faunce Kaycee E. , Barber Larry B. , Keefe Steffanie H. , Jasmann Jeramy R. , Rapp Jennifer L. 
Published: March 2023

AbstractA wastewater model was applied to the Potomac River watershed to provide (i) a means to identify streams with a high likelihood of carrying elevated effluent‐derived contaminants and (ii) risk assessments to aquatic life and drinking water. The model linked effluent discharges along stream networks, accumulated wastewater, and predicted contaminant loads of municipal wastewater constituents while accounting for instream dilution and attenuation. Simulations using 2016 data suggested that nearly 30% (8281 km) of streams were wastewater impacted. Low‐ to medium‐order streams had the largest range of accumulated wastewater (ACCWW%) values. ACCWW% exceeded a 1% threshold at >39% of drinking‐water intakes (varied by temporal condition). Risk assessments of municipal wastewater‐contaminant mixtures indicated that 22% (1479 km) of streams impacted by municipal wastewater (5.5% of all reaches modeled) may pose high risk to aquatic organisms under mean‐annual conditions, with fish more susceptible to chronic‐exposure effects relative to other taxa. Risk varied temporally and by stream order, with the greatest risk occurring in the summer in small streams. These findings suggest that wastewater may be an important factor contributing to environmental degradation in the Potomac River watershed.
Antidepressants and quality of life in patients with major depressive disorder – Systematic review and meta‐analysis of double‐blind, placebo‐controlled RCTs
Authors: Wiesinger Teresa , Kremer Stefanie , Bschor Tom , Baethge Christopher 
Published: March 2023

AbstractBackgroundQuality of Life (QoL) is an important outcome in mental disorders. We investigated whether antidepressant pharmacotherapy improved QoL vs. placebo among patients with MDD.MethodsSystematic literature search in CENTRAL, Medline, PubMed Central, and PsycINFO of double‐blind, placebo‐controlled RCTs. Screening, inclusion, extraction, and risk of bias assessment were conducted independently by two reviewers. We calculated summary standardized mean differences (SMD) with 95%‐CIs. We followed Cochrane Collaboration's Handbook of Systematic Reviews and Meta‐Analyses and PRISMA guidelines (protocol registration at OSF).ResultsWe selected 46 RCTs out of 1807 titles and abstracts screened, including 16.171 patients, 9131 on antidepressants and 7040 on placebo, a mean age of 50.9 years, with 64.8% women. Antidepressant drug treatment resulted in a SMD in QoL of 0.22 ([95%‐CI: 0.18; 0.26] I2 39%) vs. placebo. SMDs differed by indication: 0.38 ([0.29; 0.46] I2 0%) in maintenance studies, 0.21 ([0.17; 0.25] I2 11%) in acute treatment studies, and 0.11 ([−0.05; 0.26], I2 51%) in studies focussing on patients with a physical condition and major depression. There was no indication of subtstantial small study effects, but 36 RCTs had a high or uncertain risk of bias, particularly maintenance trials. QoL and antidepressive effect sizes were associated (Spearman's rho 0.73, p < 0.001).ConclusionsAntidepressants' effects on QoL are small in primary MDD, and doubtful in secondary major depression and maintenance trials. The strong correlation of QoL and antidepressive effects indicates that the current practice of measuring QoL may not provide sufficient additional insights into the well‐being of patients.
Effects of talking about side effects versus not talking about side effects on the therapeutic alliance: A controlled clinical trial
Authors: Muschalla Beate , Müller Julia , Grocholewski Anja , Linden Michael 
Published: March 2023

AbstractIntroductionSide effects of psychotherapy are common. Therapists and patients must recognize negative developments to take countermeasure. Therapists can be reluctant to talk about problems of their own treatment. The hypothesis could be that talking about side effects can impair the therapeutic relationship.MethodsWe examined whether a systematic monitoring and discussion of side effects has a negative effect on therapeutic alliance. Intervention group (IG) therapists and patients filled in the UE‐PT scale (unwanted events in the view of patient and therapists scale) and discussed their mutual ratings (IG, n = 20). As unwanted events can be independent of therapy, but also be treatment‐related side effects, the UE‐PT‐scale first asks for UE and then for their relation to the ongoing treatment. In the control group (CG, n = 16) treatment was done without any special side effect monitoring. Both groups filled in the Scale for Therapeutic Alliance (STA‐R).ResultsIG‐therapists reported various unwanted events in 100% and patients in 85% of cases: complexity of problems, burdensome or overdemanding therapy, problems with work, and symptom deterioration. Any side effect was reported in 90% by therapists and in 65% by patients. Most frequent side effects were demoralization and worsening of symptoms.IG therapists observed an improvement of global therapeutic alliance in STA‐R (M = 3.08 to M = 3.31, p = 0.024, interaction effect in ANOVA with two groups and measurement repetition), and reduced patient fear (M = 1.21 to M = 0.91, p = 0.012). IG patients perceived improvement in bond (M = 3.45 to M = 3.70, p = 0.045). In the CG no comparable changes were seen (alliance M = 2.97 to M = 3.00; patient fear M = 1.20 to M = 1.36; patient‐perceived bond M = 3.41 to M = 3.36).ConclusionThe initial hypothesis must be rejected. The results suggest that monitoring, and discussion of side effects can even improve the therapeutic alliance. Therapists must not be afraid that this will endanger the therapeutic process. The use of a standardized instrument like the UE‐PT‐scale seems helpful.
High‐‘n’‐dry? A comparison of cannabis and alcohol use in drivers presenting to hospital after a vehicular collision
Authors: Brubacher J. R. , Chan H. , Erdelyi S. , Yuan Y. , Daoust R. , Vaillancourt C. , Rowe B. , Lee J. , Mercier E. , Atkinson P. , Davis P. , Clarke D. , Taylor J. , Macpherson A. , Emond M. , Al‐Hakim D. , Horwood C. , Wishart I. , Magee K. , Rao J. , Eppler J. 
Published: March 2023

AbstractDesignThis was a prospective observational study.Background and AimsThe characteristics of cannabis‐involved motor vehicle collisions are poorly understood. This study of injured drivers identifies demographic and collision characteristics associated with high tetrahydrocannabinol (THC) concentrations.SettingThe study was conducted in 15 Canadian trauma centres between January 2018 and December 2021.CasesThe cases (n = 6956) comprised injured drivers who required blood testing as part of routine trauma care.MeasurementsWe quantified whole blood THC and blood alcohol concentration (BAC) and recorded driver sex, age and postal code, time of crash, crash type and injury severity. We defined three driver groups: high THC (THC ≥ 5 ng/ml and BAC = 0), high alcohol (BAC ≥ 0.08% and THC = 0) and THC/BAC‐negative (THC = 0 = BAC). We used logistic regression techniques to identify factors associated with group membership.FindingsMost injured drivers (70.2%) were THC/BAC‐negative; 1274 (18.3%) had THC > 0, including 186 (2.7%) in the high THC group; 1161 (16.7%) had BAC > 0, including 606 (8.7%) in the high BAC group. Males and drivers aged less than 45 years had higher adjusted odds of being in the high THC group (versus the THC/BAC‐negative group). Importantly, 4.6% of drivers aged less than 19 years had THC ≥ 5 ng/ml, and drivers aged less than 19 years had higher unadjusted odds of being in the high THC group than drivers aged 45–54 years. Males, drivers aged 19–44 years, rural drivers, seriously injured drivers and drivers injured in single‐vehicle, night‐time or weekend collisions had higher adjusted odds ratios (aORs) for being in the high alcohol group (versus THC/BAC‐negative). Drivers aged less than 35 or more than 65 years and drivers involved in multi‐vehicle, daytime or weekday collisions had higher adjusted odds for being in the high THC group (versus the high BAC group).ConclusionsIn Canada, risk factors for cannabis‐related motor vehicle collisions appear to differ from those for alcohol‐related motor vehicle collisions. The collision factors associated with alcohol (single‐vehicle, night‐time, weekend, rural, serious injury) are not associated with cannabis‐related collisions. Demographic factors (young drivers, male drivers) are associated with both alcohol and cannabis‐related collisions, but are more strongly associated with cannabis‐related collisions.