bluuebunny/crossref_metadata_2025_split huggingface dataset:
Disclosure of Important Issues in Audit Reports: First Year of Implementation
Authors: Petropoulos Georgios , Tsipouridou Maria , Boskou Georgia , Spathis Charalambos 
Published: June 2023

The aim of this study is to explore the new International Standard on Audit (ISA) 701 “Communicating Key Audit Matters in the Independent Auditor´s Report”. More specifically, we examine Key Audit Matters (KAMs) in the first year of implementation in Greece, in 2017. We content analyze the audit reports to investigate the number and type of KAMs that are identified and disclosed by industry and by type of audit firm (i.e. Big-4, Crowe-Sol, Grant Thornton, and others). We hand-collect data from 153 audit reports of companies listed on the Athens Stock Exchange (ASE). Moreover, an empirical analysis is carried out to examine whether the size of the company being audited, and the type of the audit firm, affect the number of KAMs. Οur results show that the number of KAMs is positively related to the size and leverage of the audited company, as well as the tenure of the audit firm.

Key words: Key Audit Matters, ISA 700, ISA 701
JEL Classification: M41, M42, G38
Project management: Lean vs. Agile methodology
Authors: Georgakalou Maria , Koutsikos Kostas 
Published: June 2023

The past decades there has been a large discussion on the suitability of the lean and the agile methodologies for an effective project management. This paper aims at providing an answer to this question. Both theoretical facts and practical case studies are going to be examined in order to be able to reach a result. It seems that both methodologies might be good, depending on the problem under consideration.
The two methodologies have some differences both on their starting point (LEAN was initially used in the manufacturing sector, while AGILE was initially used by the software development sector) and on their general concept (LEAN being more holistic and long-term, while AGILE is a better tool when quick decisions are needed).
Aspects such as reliability of the methodologies and their challenges including reasons that might lead to failure are going to be discussed.

EL Classifications: M10 General, M11 Production Management, M19 Other
Keywords: LEAN methodology, AGILE methodology, Project management, effectiveness, efficiency
Accounting Information and Digital transformation: The case of services organizations
Authors: Kartalis Nikolaos , Veletzas Ioannis , Broni Georgia , Ginoglou Emmanouil 
Published: June 2023

Services organizations increasingly transforming themselves into digital entities by introducing innovate service and exploiting digital technologies. Not much research had been done in previous years concerning the adaption of digital transformation using the accounting information. In this article we try to investigate the role of the accounting information in digital transformation in service companies taking into account the empirical findings from a survey of 45 managers of worldwide entities. The findings shows that the accounting information plays a significant role in decision making process in service organizations and the digital technologies such as social media, internet analytics and artificial intelligence have been intensively used in contemporary businesses.

JEL CLASSIFICATION CODES : M40, M41.
Keywords: Accounting, Management Accounting
Clinical characteristics and long-term consequences of COVID-19 patients in a dedicated COVID unit of a tertiary care hospital: an 8-month follow-up study
Authors: Roy Utshab , Mahiyuddin Najeeb , Kalam Syeda , Ahmed Tarek 
Published: June 2023

Background: Aim of the study was to assess the demographic, clinical characteristics, long term consequences of Bangladeshi coronavirus disease 2019 (COVID-19) patients and to see any association with severity of COVID-19 and post COVID-19 functional status (PCFS). Methods: This prospective cohort study was performed in the COVID-19 unit of Cumilla Medical College and Hospital, Cumilla, Bangladesh. Fifty-eight patients were consecutively selected. Data were collected by direct interview and from hospital archives. All patients were followed up at 6 and 8-months intervals over telephone calls. Data regarding age, gender, contact history with COVID-19 patients, travel history, smoking history, comorbidities, symptoms, severity of COVID-19, post COVID-19 symptoms and functional status were recorded Results: About 44 (75.9%) patients recovered with residual damage and one patient died. The common symptoms at admission were fever, cough, dyspnea and fatigue while at follow-up, fatigue, poor memory, dyspnea and insomnia were observed, which persisted after recovery but improved over time. There were 30 (51.7%) patients with severe COVID-19 disease and 11 (21.2%) patients suffered from functional limitation. After multivariate adjustment, patients with severe COVID-19 had an odds ratio (OR) of 1.08 (1.02-1.16) for age and patients with post-COVID-19 functional limitation showed OR of 1.05 (1.00-1.11) for age, OR of 10.83 (2.08-56.35) for female and OR of 27.48 (4.30-175.61) for smoking. Conclusion: Majority of the patients recovered but with persistence of post COVID-19 symptoms, and few patients even developed functional limitation. Age was a significant independent predictor for severe disease whereas higher age, female gender and smokers were at increased odds of developing post COVID-19 functional limitation.
Validity and reliability of the questionnaire of academic knowledge of teachers of basic general education
Authors: Basantes-Andrade Andrea , López-Gutiérrez Juan Carlos , Mora Grijalva Milton , Ricardo Yenney 
Published: June 2023

Background: The concern and analysis about the knowledge possessed by teachers of basic general education persists in academic debate and professional practice. It is noteworthy that in the studies consulted, there is no precise evidence that determines with accuracy the configurations of these knowledge factors that function as the basis of the teaching profession. Therefore, the objective of this study is to establish the construct validity and reliability of the questionnaire on the nature or origin of the academic knowledge of teachers of basic general education, adapted from the Pedagogical Content Knowledge (PCK) Competence Model. Methods: A methodological study was established that applies a test to the processes of reliability and internal consistency. The construct validity was performed through (n = 8) expert judges, using Cohen's Kappa. An exploratory factor analysis was performed following the criteria of the Kaiser-Meyer-Olkin Coefficient (KMO), the Bartlett sphericity test and the principal components extraction method in the factor analysis with varimax rotation. The sample consisted of (n = 27) teachers of basic general education of the Ibarra Canton. Results: The results show a reliability analysis for the instrument obtained a Cronbach’s alpha (α = 0.901), estimated to be an excellent level. Conclusions: The questionnaire is relevant, valid and reliable, adapting to the needs of teachers of basic general education to determine the nature or origin of the academic knowledge in a fast and reliable manner.
Sativex® for the treatment of Agitation & Aggression in Alzheimer’s Dementia in UK nursing homes (STAND): Protocol for a feasibility randomised controlled trial
Authors: Albertyn Christopher P , Johar Iskander , Creese Byron , Young Allan , Carter Ben , Velayudhan Latha , Bhattacharyya Sagnik , Vasconcelos Da Silva Miguel , Samsi Kritika , Jafari Hassan , Guu Ta-Wei , Kaur Simrat , Kandangwa Pooja , Aarsland Dag 
Published: June 2023

Background: People living with dementia often experience a myriad of behavioural and psychological symptoms of dementia (BPSD). Agitation is highly common within BPSD, negatively impacting their health, accelerating dementia progression, and is distressing both to patients and those caring for them. It also costs society a great deal, with increased hospitalisations, cost of care and earlier institutionalisation. Unfortunately, current treatments for these symptoms do not work very well and have a lot of unwanted side-effects. Recently, cannabinoid-based medicines have emerged as potentially safer alternative candidates for agitation in dementia. However, there is little systematic and robust evidence to support these encouraging early reports. Therefore, we specifically hope to investigate Sativex®, administered as an oral-spray, containing 50% delta-9-tetrahydrocannabinol (THC) and 50% cannabidiol (CBD) for agitation in dementia. Methods: STAND is a mixed-methods, randomised, double-blind, parallel group, placebo-controlled feasibility clinical trial, recruiting 60 people living with Alzheimer’s disease displaying behavioural symptoms from UK nursing homes. Conclusions: We aim to assess the safety, feasibility and acceptability of Sativex® within a nursing home context, and estimate its efficacy for agitation in Alzheimer’s disease. Findings will be used to inform a potential larger phase III confirmatory effectiveness trial. ISRCTN registry: 97163562.
Thickening the border: a transnational sovereign assemblage and the privatization of sovereignty
Authors: Riva Sara 
Published: June 2023

Australia, the United States, and the European Union enact bordering mechanisms to armor themselves against people who seek asylum transferring the burden of enforcement and containment to countries from the Global South. This configuration reinscribes a regime of limited mobility for certain subjects that reproduces a neocolonial order. The measures developed by these regions to keep people who seek asylum away from their territories thicken the border by effectively creating an overarching transnational sovereign zone that is not country-specific but rather an assemblage of Western countries’ buffer zones. Although the result is a fairly monolithic barrier for refugees, this assemblage is not homogeneous in structure but is instead composed of differently balanced, dyadic relations between countries, heterogeneous dehumanizing narratives prevalent among domestic publics, externalization measures, confinement practices, and other deterrence mechanisms, with different degrees of reach and success. Using a transnational feminist lens and a Critical Border Studies framework, this article shows how the border externalization measures that uphold this assembly rely on public-private partnerships that governments establish with private corporations; and agreements with third countries. The privatization of sovereignty then become the necessary conditions to exercise transnational sovereignty.
Channel Changes Choice: An Empirical Study About Omnichannel Demand Sensitivity to Fulfillment Lead Time
Authors: Lim Stanley Frederick W. T. , Gao Fei , Tan Tom Fangyun 
Published: June 2023

We examine a large transaction-level data set of an Italian omnichannel furniture retailer to study channel-specific effects of fulfillment lead time on demand. This omnichannel retailer sells the same products and has the same product fulfillment across three channels: showroom, online, and catalog. The showroom channel carries no inventory but allows customers to touch and feel the products. The online channel provides a website for consumers to browse and order the products. The catalog channel sends a product catalog to all the households in Italy, so they can place an order over the phone. We find that the showroom channel makes consumers less sensitive to fulfillment lead time than both online and catalog channels. In particular, a 10% increase in lead time (1.83 days from the sample mean of 18.26 days) causes a 0.29% reduction in the daily sales volume (approximately 29 units from the sample mean of 10,140 units per day) at the showroom, which is less than the reduction of 1.85% and 0.92% in the online and the catalog channels, respectively. This finding contradicts the common practical and theoretical assumption about homogeneous lead time sensitivity across channels. In addition, we find that niche products and experience goods accentuate the difference of lead time sensitivity between showroom and nonphysical channels. Through an online experiment, we show that higher product information precision, such as that provided in a showroom, can alleviate customers’ anxiety around product uncertainty, thus reducing lead time sensitivity and increasing purchase intent. We further build two analytical models to show the implications of our empirical results for showroom network design and inventory rationing decisions. Our study highlights the previously ignored fulfillment time sensitivity aspect of the physical store’s value. This paper was accepted by Vishal Gaur, operations management. Supplemental Material: The data files and online appendices are available at https://doi.org/10.1287/mnsc.2023.4839 .
Medical device-related pressure injury knowledge assessment for nurses: development and psychometric validation of a multiple choice test
Authors: Dalli Öznur Erbay , Girgin Nermin Kelebek 
Published: June 2023

Objective: This study aimed to develop a valid and reliable test to measure nurses' knowledge of medical device-related pressure injuries (MDRPIs). Methods: The data were collected between May and July 2022. An extensive literature review was performed to develop the instrument. Face and content validity were evaluated in a three-round e-Delphi procedure by an expert panel of 12, including: two wound care nurses; two medical professors; two academic professors/associate professors of nursing with at least 10 years of experience in pressure injuries (PIs) and their care in Turkey; two international professors/associate professors of nursing who have been involved in the National Pressure Injury Advisory Panel and other wound care organisations; and nurses from each of four different fields. Results: A sample of 155 nurses and 108 nursing students participated to enable evaluation of the validity of the multiple-choice test items (item difficulty, discriminating index), and to construct validity, internal consistency and stability of the instrument. A 16-item test reflecting six themes was developed to assess MDRPI knowledge (MDRPI-KAT). The item difficulty index of the questions ranged from 0.36–0.84, while values for item discrimination ranged from 0.31–0.68. The one-week test–retest intraclass correlation coefficient (stability) was 0.82. The overall internal consistency reliability was 0.77. Group scores of nurses with a (theoretically expected) high level of expertise were found to be statistically significantly higher than those of participants with (theoretically expected) less expertise (p<0.05). Conclusions: The MDRPI-KAT showed acceptable psychometric properties, and can be used in research and practice to evaluate nurses' knowledge of MDRPIs.
The importance of temperature monitoring in predicting wound healing
Authors: Zhong Yu-Fan , Wang Zheng-Cai , Xue Ya-Nan , Zhao Wan-Yi , Liu Yan-Qi , Wang Xiao-Feng , Hu Yan-Yan , Fang Qing-Qing , Ma Lie , Wang Xiao-Zhi , Lou Dong , Tan Wei-Qiang 
Published: June 2023

The formation and healing of wounds are often accompanied by changes of various indexes, such as temperature, humidity, pressure, pH and exudate composition in the wound microenvironment. Monitoring these changes during the wound healing process is important as it helps in the early detection of abnormal healing, and promotes the implementation of suitable and efficient interventions. Of all the measurable characteristics of wounds, wound temperature is the most reliable index to observe or measure, as temperature changes and trends during the wound healing process vary in different types of wounds. Therefore, the measurement and analysis of wound temperature changes may assist in judging wound status, contributing to the development of treatment plans, and may predict wound healing outcomes. There are two methods of measuring temperature: single point monitoring and remote monitoring, and two comparison methods for measurement data: temperature difference to the same site of the skin opposite and to periwound skin. The focus of this review is to discuss the significant relationship between wound temperature and wound healing, and to evaluate the value of temperature monitoring in predicting wound healing. Local heating treatments, such as thermal radiation dressings and water-filtered infrared-A, and their use in promoting healing in acute and hard-to-heal wounds are also discussed. Conclusion: Upon wound formation, the wound temperature rises in the first 3–4 days until reaching its peak. It then falls at about one week after wound formation. In the second week after wound formation, the wound temperature decreases steadily to the baseline indicating a good wound condition and progression towards healing. While a continuous high temperature is often a sign of excessive inflammation or infection, which indicates urgent need of intervention and treatment.
A vessel sealing system can help reduce the risk of postoperative complications after tumour resection in the medial thigh
Authors: Toda Yu , Iwata Shintaro , Kobayashi Eisuke , Ogura Koichi , Osaki Shuhei , Fukushima Suguru , Mawatari Masaaki , Kawai Akira 
Published: June 2023

AimsThe risk of postoperative complications after resection of soft-tissue sarcoma in the medial thigh is higher than in other locations. This study investigated whether a vessel sealing system (VSS) could help reduce the risk of postoperative complications after wide resection of soft-tissue sarcoma in the medial thigh.MethodsOf 285 patients who underwent wide resection for soft-tissue sarcoma between 2014 and 2021 at our institution, 78 patients with tumours in the medial thigh were extracted from our database. Information on clinicopathological characteristics, preoperative treatment, surgical treatment (use of VSS, blood loss volume, operating time), and postoperative course (complications, postoperative haemoglobin changes, total drainage volume, and drainage and hospitalization durations) were obtained from medical records. We statistically compared clinical outcomes between patients whose surgery did or did not use VSS (VSS and non-VSS groups, respectively).ResultsThere were 24 patients in the VSS group and 54 in the non-VSS group. There were no significant differences between the two groups in terms of clinicopathological background. The total drainage volume in the VSS group was significantly less than that in the non-VSS group (1,176 ml vs 3,114 ml; p = 0.018). Moreover, the drainage and hospitalization durations were significantly shorter in the VSS group compared to the non-VSS group (p = 0.017 and p = 0.024, respectively).ConclusionOur results suggest that use of VSS can help reduce the risk of postoperative complications after wide resection of soft-tissue sarcoma in the medial thigh.Cite this article: Bone Jt Open 2023;4(6):442–446.
Minimizing the cost of hierarchical optical transport network traffic grooming boards in metro networks
Authors: Attarpour Aryanaz , Ibrahimi Memedhe , Di Cicco Nicola , Musumeci Francesco , Castoldi Andrea , Ragni Mario , Tornatore Massimo 
Published: June 2023

Metro network operators aim to design scalable and cost-effective network architectures to address the capacity expansion due to ongoing traffic growth. While coherent transmission (e.g., at 100 Gbps and 200 Gbps) can address capacity growth, operators must also support legacy non-coherent transmission technology (e.g., at 10 Gbps). Therefore, operators must devise new practical solutions to jointly support new and legacy transmission technologies, while minimizing the network cost. This study investigated the optimization problem arising when deploying a metro network with a hierarchical architecture of grooming nodes. More precisely, we optimized the deployment cost of hierarchical traffic-grooming stacked optical transport network (OTN) boards with a mix of coherent and non-coherent transmission technologies in metro/regional networks composed of interconnected rings, while considering a filterless node architecture. We formulated the optimization problem using integer linear programming. Then, to deal with problem scalability, we proposed a comprehensive set of novel heuristic approaches based on genetic algorithms, simulated annealing, and a knowledge-domain heuristic (local search). We also compared the proposed approaches with baseline strategies used by network operators and showed that we can reach up to 50% cost savings compared to these baselines.
Improving community health worker treatment for malaria, diarrhoea, and pneumonia in Uganda through inSCALE community and mHealth innovations: A cluster randomised controlled trial
Authors: Källander Karin , Soremekun Seyi , Strachan Daniel Ll , Hill Zelee , Kasteng Frida , Kertho Edmound , Nanyonjo Agnes , Ten Asbroek Guus , Nakirunda Maureen , Lumumba Patrick , Ayebale Godfrey , Bagorogoza Benson , Vassall Anna , Meek Sylvia , Tibenderana James , Lingam Raghu , Kirkwood Betty 
Published: June 2023

The inSCALE cluster randomised controlled trial in Uganda evaluated two interventions, mHealth and Village Health Clubs (VHCs) which aimed to improve Community Health Worker (CHW) treatment for malaria, diarrhoea, and pneumonia within the national Integrated Community Case Management (iCCM) programme. The interventions were compared with standard care in a control arm. In a cluster randomised trial, 39 sub-counties in Midwest Uganda, covering 3167 CHWs, were randomly allocated to mHealth; VHC or usual care (control) arms. Household surveys captured parent-reported child illness, care seeking and treatment practices. Intention-to-treat analysis estimated the proportion of appropriately treated children with malaria, diarrhoea, and pneumonia according to WHO informed national guidelines. The trial was registered at ClinicalTrials.gov (NCT01972321). Between April-June 2014, 7679 households were surveyed; 2806 children were found with malaria, diarrhoea, or pneumonia symptoms in the last one month. Appropriate treatment was 11% higher in the mHealth compared to the control arm (risk ratio [RR] 1.11, 95% CI 1.02, 1.21; p = 0.018). The largest effect was on appropriate treatment for diarrhoea (RR 1.39; 95% CI 0.90, 2.15; p = 0.134). The VHC intervention increased appropriate treatment by 9% (RR 1.09; 95% CI 1.01, 1.18; p = 0.059), again with largest effect on treatment of diarrhoea (RR 1.56, 95% CI 1.04, 2.34, p = 0.030). CHWs provided the highest levels of appropriate treatment compared to other providers. However, improvements in appropriate treatment were observed at health facilities and pharmacies, with CHW appropriate treatment the same across the arms. The rate of CHW attrition in both intervention arms was less than half that of the control arm; adjusted risk difference mHealth arm -4.42% (95% CI -8.54, -0.29, p = 0.037) and VHC arm -4.75% (95% CI -8.74, -0.76, p = 0.021). Appropriate treatment by CHWs was encouragingly high across arms. The inSCALE mHealth and VHC interventions have the potential to reduce CHW attrition and improve the care quality for sick children, but not through improved CHW management as we had hypothesised.
Trial Registration:ClinicalTrials.gov (NCT01972321).