bluuebunny/crossref_metadata_2025_split huggingface dataset:
Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development
Authors: Alzahrane Mohammed A. 
Published: September 2023

PurposeThe purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.Design/methodology/approachThe study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.FindingsThe study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.Originality/valueThe study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.
Developing country status in the WTO: investigating self-designation and perpetuation of the “pretend” culture
Authors: Yap Deannie Yi Ping 
Published: September 2023

Purpose
This paper aims to investigate whether the practice of self-designation of developing country status in the World Trade Organization (WTO) risks irrelevance of the institution, having regard to legitimacy concerns and evolving trade policy considerations.

Design/methodology/approach
The methodology of this paper involves the application of critical analysis to assess the utility of regime overhaul vis-à-vis a detailed recalibration of the status quo; included in this are key examinations of whether the introduction of a definitive classification criteria will alleviate present challenges as well as critiques of alternative target-specific schemes.

Findings
This paper suggests that an ideal approach to the controversies surrounding self-designation steers away from pure income-based indicators to arrive at targeted special and differentiated treatment allocation. Such a framework anchors itself on principles of nuanced differentiation that support depoliticization and facilitate capacity building in developing countries.

Originality/value
To the best of the author’s knowledge, this paper represents an original evaluation of the possible reforms available to the WTO concerning the present status and functionality of the mechanism underpinning the practice of self-designation of developing country status.
Bringing home the bacon: do politicians on boards increase firms’ government contracts?
Authors: Wasson Tyler , Quinn Michael 
Published: September 2023

Purpose
The US Federal Government awards contracts worth hundreds of billions of dollars each year. Many firms that rely on these contracts have appointed former government officials to their corporate boards in the hopes of securing government contracts. The purpose of this paper is to examine the relationship between these government experienced directors (GEDs) on boards and firms being awarded government contracts.

Design/methodology/approach
The paper compiles a panel data set from 2017 to 2020 for S&P 500 firms. This includes hand-collected data for government-experienced directors on boards. This is tested using both regression and analysis of variance methodologies.

Findings
Results find that former government officials on corporate boards increase the amount of government contracts secured by the firm, both in absolute terms and as a percentage of firms’ revenue. There are significant industry level effects for the health care and financials sectors. Government-experienced directors on boards are also positively related to firms receiving COVID contracts. Lobbying was not found to be related to the securing of regular government contracts but was positively related to firms obtaining COVID contracts.

Originality/value
This paper contributes to the literature by using panel data, an expanded definition of GEDs and data on COVID contracts. The “revolving door” between government and firms is paying off for companies.
Mythological Underpinnings of Feminine Development
Authors: Oxley Diana 
Published: September 2023

AbstractIn the manner of Oedipus Rex, the myth of Myrrha—a story about a daughter's initiation of sex with her father—promises to divulge insights about feminine development. Given parallels between these two myths, the author asks why Jung identified Electra rather than Myrrha as the feminine counterpart to Oedipus, and revisits Freud's and Jung's differing interpretations of the incest theme in personality development. To break open the metaphor of Myrrha's incest, the author analyzes a similar account of incest in the Old Testament story of Lot and his wife and finds that they share a theme of female bitterness related to wounding of the mother and its arresting effect on the daughter's maturation. The article then considers the Demeter‐Persephone myth, a tale not of incest but rape in Persephone's initiation into womanhood. In contrast to Myrrha, Persephone's development unfolds with strong maternal support tempered by the opposing claims on her by the masculine. The article draws these stories together to illuminate the archetypal forces that drive feminine development as well as the human affairs that resist and complicate them. The article concludes with a case study of a client whose developmental “stuckness” follows the contours of the Myrrha myth.
Isolation and characterization of potential Lactobacillus acidophilus strains isolated from pig feces
Authors: Liu Zhanggen , Zhang Wenjuan , Huang Tao , Xiao Muyan , Peng Zhen , Peng Fei , Guan Qianqian , Xie Ming‐Yong , Xiong Tao 
Published: September 2023

AbstractThe aim of this study was to isolate and characterize Lactic Acid Bacteria (LAB) from 16 feces samples of pig farm, and to evaluate the probiotic potential of these isolates as potential oral probiotic candidates. The selection process was based on the isolation, identification, and a series of experiments for the selection of appropriate candidates with beneficial properties. The results demonstrated that most of LAB showed relatively strong resistance to pH 2.5 and high bile salts (1%), and had good survival in simulated gastric and intestinal juice. 9 isolates displayed antimicrobial activities against Bacillus cereus, Staphylococcus aureus, Listeria monocytogenes, Escherichia coli, Salmonella typhimurium, Pseudomonas aeruginosa and Enterobacter sakazakii. Almost all isolates were sensitive to ampicillin, chloramphenicol, vancomycin and amoxicillin, and most of isolates exhibited resistance against tetracycline and vancomycin. The adhesion rates of LAB varied greatly. The results of the study suggested that the Lactobacillus acidophilus NCUA065001 have the important functional property of probiotic candidates to enhance gut integrity and could considered to be the potential antibiotic alternatives in the pig feed industry.
Subjugation by superstition: Gender, small business and family in Bangladesh
Authors: Jaim Jasmine 
Published: September 2023

AbstractThis feminist research explores how superstition is used by in‐law's family to subordinate women business‐owners in a highly patriarchal developing context. Whereas the exploration of gender subordination regarding women's entrepreneurship is almost exclusively confined to developed nations, little is known regarding the way women are subjugated in managing their small businesses in a patriarchal developing nation. This research generates data by conducting a case study on a woman's business in Bangladesh. This study yields unique insights by unfolding a specific form of superstition that attempts to restrain a woman from continuing her small business. The paper reveals that the male relative caused a severe adverse impact on the personal life and business of the woman by employing superstition. With particular reference to superstition, this feminist study substantially extends the theoretical understanding of gender subordination within the context of small businesses of women in a highly patriarchal developing nation. The research strongly suggests policymakers to consider familial issues of women business‐owners in designing programmes to empower them effectively.
A YouTube video club for teacher learning: Empowering early childhood educators to teach STEM
Authors: Yang Weipeng , Wang Chan , Bautista Alfredo 
Published: September 2023

AbstractA lack of evidence bridging the chasm between professional learning practices and commonly used, publicly available resources such as YouTube videos, remains a long‐term challenge in both research and practice. The study introduced a YouTube video club for female early childhood teachers in Hong Kong (N = 29) to view, analyse and discuss STEM teaching videos. The participants wrote reflections and discussed with peers to exchange views on teaching content and strategies. All participants completed pre‐ and post‐intervention surveys reporting their teaching beliefs, and five participants from the experimental group were invited for individual interviews. The questionnaire survey data were analysed using statistical analysis, while the interview data were analysed through inductive thematic analysis. The study, which was pre‐post quasi‐experimental, showed that the video club enhanced teachers' beliefs and attitudes towards professional practices in early childhood education. Qualitative analysis of teacher interviews revealed benefits and constraints of using YouTube videos for professional learning. The study transformed video clubs into a web‐mediated mode using YouTube, Google Classroom and Zoom. The results have implications for the design and implementation of video clubs in teacher learning programmes.
Practitioner notesWhat is already known about this topic

As the largest and most popular video‐sharing service, YouTube hosts a wide range of freely accessible video types that can be used for professional education in various disciplines.
There are worldwide efforts to improve early childhood teachers' ability to teach STEM.
Video recordings of classroom observations have been used in the context of video clubs since the 1990s to support teacher learning.
What this paper adds

We introduced the design of a YouTube video club focusing on STEM teaching, in which the participants were asked to view and analyse video excerpts, write reflection as guided by the facilitator and discuss with peers in groups to exchange views on the teaching content and strategies demonstrated in the video excerpts.
We extended prior research on video clubs by transforming video clubs into a fully web‐mediated mode using the technologies of YouTube, Google Classroom and Zoom.
This design‐based study evaluated the design of YouTube video club in terms of affording and constraining teachers' professional learning in STEM education.
Implications for practice and/or policy

Results of this study can inform the design of teacher learning programmes using YouTube videos.
YouTube videos can be used in web‐mediated video clubs to enhance teachers' professional beliefs, as well as the pedagogical content knowledge in specific learning domains (eg, STEM).
More enhancements should be made to optimize the design of YouTube video club.
The priming effect of rewarding brain stimulation in rats depends on both the cost and strength of reward but survives blockade of D2‐like dopamine receptors
Authors: Evangelista Czarina , Mehrez Norhan , Boisvert Esthelle Ewusi , Brake Wayne G. , Shizgal Peter 
Published: September 2023

AbstractReceipt of an intense reward boosts motivation to work for more of that reward. This phenomenon is called the priming effect of rewards. Using a novel measurement method, we show that the priming effect of rewarding electrical brain stimulation depends on the cost, as well as on the strength, of the anticipated reward. Previous research on the priming effect of electrical brain stimulation utilized a runway paradigm in which running speed serves as the measure of motivation. In the present study, the measure of motivation was the vigour with which rats executed a two‐lever response chain, in a standard operant‐conditioning chamber, to earn rewarding electrical stimulation of the lateral hypothalamus. In a second experiment, we introduced a modification that entails self‐administered priming stimulation and alternating blocks of primed and unprimed trials. Reliable, consistent priming effects of substantial magnitude were obtained in the modified paradigm, which is closely analogous to the runway paradigm. In a third experiment, the modified paradigm served to assess the dependence of the priming effect on dopamine D2‐like receptors. The priming effect proved resilient to the effect of eticlopride, a selective D2‐like receptor antagonist. These results are discussed within the framework of a new model of brain reward circuitry in which non‐dopaminergic medial forebrain bundle fibers and dopamine axons provide parallel inputs to the final common paths for reward and incentive motivation.
Effect of open versus minimally invasive surgery on postoperative wound site complications in patients with recurrent shoulder instability: A meta‐analysis
Authors: Pan Danhong , Suo Yan , Chen Qiang , Hou Dongjie , Zhang Lanlan 
Published: September 2023

AbstractThe Latarjet procedure is the accepted method of operation for patients with anterior shoulder instability. However, as arthroscopy becomes more and more popular, more and more patients are being treated with minimally invasive techniques for the treatment of anteriorly unstable shoulder. This research aims to compare the curative effects of arthroscopic Latarjet (AL) and open Latarjet (OL) on postoperative anterior shoulder instability. Our hypothesis is that arthroscopy will produce better results than open surgery. During the study, a review was conducted on four main databases, including EMBASE and Cochrane Library. Six cohort studies comparing AL with OL in the treatment of anterior shoulder instability were included. Patients who were operated by open technique up to 2023 were referred to as OL and those who underwent arthroscopic surgery were referred to as AL. Comparison was made between the two methods of operation. The statistical analysis was done with RevMan 5.3. The analysis included Visual Analogue Scale (VAS) scores and postoperative wound infections. A total of six studies were included for analysis under inclusion and exclusion criteria. There were 798 patients, 476 was AL group and 322 was OL group. No statistical significance was found on the incidence of postoperative wound infection in the patients who underwent the Latarjet procedure (odds ratio [OR], 1.43; 95% confidence interval [CI], 0.28–7.31; p = 0.67) and the VAS score after surgery (mean difference [MD], 0.70; 95% CI, −0.67 to 2.06; p = 0.32) for patients. However, it has now been demonstrated that arthroscopy is a safe and viable alternative. The only drawback of arthroscopic Latarjet surgery is probably that it has a long learning curve and requires a lot of practice from the surgeon.
How to perform effective cryoballooon ablation of the left atrial roof: Considerations after experiencing more than 1000 cases
Authors: Shigeta Takatoshi , Okishige Kaoru , Murata Kazuya , Oda Atsuhito , Arai Hirofumi , Sagawa Yuichiro , Kurabayashi Manabu , Goya Masahiko , Sasano Tetsuo , Yamauchi Yasuteru 
Published: September 2023

AbstractIntroductionCryoballoon ablation (CBA) of the left atrial (LA) roof in addition to a pulmonary vein isolation has been expected to improve the clinical outcomes post‐atrial fibrillation (AF) ablation. We demonstrated the characteristics and efficacy of CBA of the LA roof through our experience with a large volume of procedures.MethodsAmong 1036 AF ablation procedures with CBA of the LA roof, 834 patients who underwent a de novo ablation were analyzed.ResultsComplete LA roof line conduction block was obtained in 767 patients (92.0%) solely by CBA (Group A). Compared with the other patients (Group B), the mean nadir balloon temperature during CBA of the LA roof (−44.5 ± 5.6°C for Group A vs. −40.5 ± 7.5°C for Group B, p < .01) and number of cryoballoon applications during the LA roof ablation with a circular mapping catheter located in the left superior pulmonary vein (1.3 ± 0.8 for Group A vs. 1.6 ± 1.0 for Group B, p = .02) were significantly lower in Group A. A multivariate analysis revealed that those were predictors of a complete LA roof conduction block after only CBA. The 1‐year Kaplan–Meier atrial arrhythmia free rate estimates were 80.6% for Group A and 59.0% for Group B (p < .01).ConclusionComplete LA roof line conduction block could be obtained with a cryoballoon without touch‐up ablation in most cases. The LA roof CBA with a circular mapping catheter located in the right superior pulmonary vein was preferable to obtaining complete LA roof conduction block, which was important with regard to the clinical outcomes.
The effect of the spatial distribution of state‐owned enterprises on the location of private‐owned enterprise births
Authors: Zhao Zhong , Zheng Liang 
Published: September 2023

AbstractThe impact of the incumbent state‐owned enterprises (SOEs) on the births of new private‐owned enterprises (POEs) in China is a central concern for the government and society. In this paper, we apply agglomeration theories to distinguish the linkages between SOEs and POEs. Using China's 2008 economic census, the 2007 Input‐Output Table, and the 2005 population census, we measure the formation of new POEs at the city‐industry level, and the agglomeration forces of distance proximity to inputs, outputs, labor, and technology. More explicitly, we measure the extent to which local SOEs provide relevant inputs, consume outputs, employ similar workers, and use similar technology. Our findings indicate that overall, incumbent SOEs hinder the formation of new POEs. For manufacturing, the entry of new POEs is significantly lower in places where more upstream SOEs are concentrated. For services, the entry of new POEs is significantly lower in places where more upstream and downstream SOEs are concentrated. However, the agglomeration effects from the incumbent POEs are either insignificant or significantly positive.
Electoral rule and public sector efficiency: Some evidence from Italian municipalities
Authors: De Benedetto Marco Alberto , Destefanis Sergio , Guadalupi Luigi 
Published: September 2023

AbstractWe study the effect of Law 81/1993, which introduced a different rule for the election of mayors, on the technical efficiency of Italian cities over the period 1998–2006. Since 1993, municipalities below 15,000 inhabitants vote with a single‐ballot system, whereas cities above 15,000 inhabitants are subject to a double ballot. We first estimate the output‐oriented technical efficiency of municipalities through data envelopment analysis, and then we perform a regression discontinuity design analysis by exploiting the exogenous change in the electoral scheme at the 15,000 inhabitants cut‐off. We find evidence that municipalities voting under a double‐ballot rule show lower levels of efficiency—in terms of provision of public goods—compared with cities voting under a single‐ballot scheme, by about 6.5%. This effect is driven by inefficiencies registered in specific sectors, that is, police, education, and maintenance of roads. Furthermore, the overall lower efficiency of municipalities voting under runoff is related to the different level of educational attainment of elected mayors, whereas it is not driven by the features of Law 81/1993 relating to the number of lists forming a coalition in support of mayoral candidates and to disjoint votes.
Head tilt as a clinical sign of cervical spinal or paraspinal disease in dogs: 15 cases (2000‐2021)
Authors: Liatis T. , De Decker S. 
Published: September 2023

ObjectivesTo characterise head tilt as a rare clinical sign of cervical spinal or paraspinal disease in dogs.Materials and MethodsRetrospective single‐centre case‐series study of dogs with head tilt and cervical spinal or paraspinal disease in the absence of intracranial abnormalities. Descriptive statistics were used.ResultsFifteen dogs met the inclusion criteria of this study. Median age at onset was 6 years (range 2.5 to 12 years). Onset of neurological signs was mainly chronic (9/15, 60%). Most common presenting complaints included head tilt (9/15, 60%) and cervical hyperaesthesia (8/15, 53%). Most common neurological findings included head tilt (15/15, 100%), generalised proprioceptive ataxia and tetraparesis (6/15, 40%) and cervical hyperaesthesia (8/15, 53%). Diagnoses included post‐operative complication of C2 spinal nerve root mass removal (2/15, 13%), C3‐C4 intervertebral disc extrusion (2/15, 13%), cervical paraspinal myositis (2/15, 13%) and one of each: C2 vertebral malformation, C2 spinal nerve root mass, C1‐C2 meningioma, C2 vertebral fracture, C4‐C5 intervertebral disc extrusion, C4 vertebral body mass, C5‐C7 osseous‐associated cervical spondylomyelopathy, and concurrent C5‐C6 and C6‐C7 intervertebral disc protrusions. Two dogs were euthanased shortly after diagnosis and two of 15 were dogs lost to follow‐up. No post‐mortem examination was performed for these cases. For the 11 of 15 remaining dogs, head tilt resolved in eight of 15 (53%) dogs after treatment of the underlying condition and in three of 15 (20%) dogs, it remained static.Clinical SignificanceHead tilt can be a rare clinical sign of cervical spinal or paraspinal disease in dogs.
The Cross at the Center of the Mystical Body
Authors: Levering Matthew 
Published: September 2023

AbstractThis essay argues the image of the ‘Mystical Body’ or ‘Body of Christ’ is fully intelligible only in light of the Cross. The Body of Christ is a cruciform Body. As the Body of Christ crucified and risen, it is presently being configured to Christ in the world through self-sacrificial love. The essay traces the place of the Cross in some representative twentieth-century Catholic theologies of the Mystical Body, in light of the perspective of Thomas Aquinas. I first survey four theologians from the first half of the century who, in their understandings of the Mystical Body, gave a place to the Cross: Emile Mersch, Fulton Sheen, Charles Journet, and Pius Pasch. Here I also examine Pope Pius XII's encyclical Mystici Corporis. Second, I explore the approach of some notable Thomistic theologians or interpreters of Aquinas from the early 1960s onward: Jerome Hamer, M. J. Le Guillou, George Sabra, Jean-Pierre Torrell, and Herwi Rikhof. In this section, I also examine Vatican II's Lumen Gentium. My third and final section treats Aquinas himself, in order to reflect upon the place of the Cross in his understanding of the Mystical Body, as found in his biblical commentaries and the Summa theologiae.