bluuebunny/crossref_metadata_2025_split huggingface dataset:
Unveiling the secrets: decoding the factors influencing MSMEs' accounting process and strategic debtors' management in Oman
Authors: Alalawi Maha Ali , Thottoli Mohammed Muneerali , Al-Shukaili Aisha Hamed , Al-Amri Fatema Khamis 
Published: September 2023

PurposeThis study investigates determinant factors (influence of the third party (ITP), credit policy (CP) and follow-up process (FP)) of micro, small and medium enterprises' (MSMEs) accounting processes (APs) and strategic debtors' management.Design/methodology/approachThe study employed a sequential mixed-method approach, combining quantitative and qualitative methods for comprehensive data analysis. Phase I involved purposively selecting and interviewing 10 MSME owners or accountants to gain insights into debtors' management. In Phase II, a quantitative approach was used for collecting survey data from 72 MSME owners or accountants. Structural equation modeling-partial least squares (SEM-PLS) are the statistical tools that validated the study's proposed hypotheses.FindingsThe findings indicate that determinant factors (ITP, CP and FP) positively affect MSMEs' AP, significantly influencing strategic debtors' management. As a result, sole proprietors can use this study's findings to create value through systematic management of their debtors, guaranteeing sustainable firm growth and profitability.Practical implicationsThe sample has restricted to MSMEs in Oman, where the findings may not be generalized to other companies. Overall, the findings suggest that it requires considering the proposed determinant factor of MSMEs' AP to manage their debtors or accounts receivable (AR) to be more profitable.Originality/valueMSMEs play an essential role in the growth of any country's economy. However, the dearth of comprehensive research on influential factors of MSMEs' debtors’ management studies justifies the significance of the current study.
Escape Outdoors: evaluating social media with Davey and Sky
Authors: Finney Sherry Lee , Penney Megan 
Published: September 2023

Research methodology
Information for this case was gained first-hand as the case authors are also the protagonists. Care was taken to ensure case material was presented in an unbiased and accurate manner.

Case overview/synopsis
Sherry Finney, co-manager and partner at Escape Outdoors (EO), North Sydney, Nova Scotia, has just about completed a social media campaign collaboration with Cape Breton outdoor influencers, Davey and Sky. This was the company’s first collaboration with social influencers, and EO had done it to increase their follower base, particularly on Instagram. Defining measures of success was the task now facing Finney and her Sales and Marketing Assistant, Megan Penney. The campaign costs were in the range of $500, and if EO were to do this campaign again, they needed to understand the pros and cons and if it was a success. The campaign would end in a few days, and before it was finalized, Finney and Penney had to decide what final metrics would be required for evaluation and, specifically, how the campaign would be evaluated.

Complexity academic level
This case is intended for courses in social media marketing, marketing management, marketing analytics, digital marketing or entrepreneurship. The typical user of this case will be an undergraduate or graduate business student who has completed an introductory marketing concepts course.
The Walt Disney Company and Florida’s “Don’t Say Gay” bill
Authors: Hall Kelly R. , Subramanian Ram 
Published: September 2023

Research methodology
This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act), corporate documents (published by The Walt Disney Company) and news articles from publications such as The New York Times and Bloomberg. All sources are cited in the case narrative and as end notes.

Case overview/synopsis
In April 2022, The Walt Disney Company and its CEO, Robert Chapek, were at the center of a controversy over the company’s opposition to the State of Florida’s Parental Rights in Education bill. The bill, dubbed “Don’t Say Gay” by its critics, prohibited instruction on sexual identity and gender orientation in the state’s elementary schools. The controversy stemmed from Disney’s initial non-reaction to the bill and its later strident opposition and call for its repeal. Chapek was pressured by negative media publicity and employee disgruntlement on the one hand and adverse economic consequences for opposing the bill by the state’s Governor, Ron DeSantis. Chapek and the Board had to respond to the political threats to Disney’s economic well-being while appeasing its employees and other stakeholders who wanted the company to be a corporate champion in diversity, equity and inclusion.

Complexity academic level
The case is best suited for advanced undergraduate or graduate leadership, strategic management and marketing courses. From a leadership and strategic management perspective, the case is well-suited for demonstrating the evolving expectations of leaders and corporate social responsibility, as well as the concepts of issue framing and nonmarket management. Instructors may also leverage the case in marketing courses (e.g. brand management), as CEO activism (i.e. messaging and practice) is one characteristic of brand activism (Animation Guild, 2022).
Investigating causality between natural resource rents, openness, and economic growth: A quantile approach
Authors: Balounejad Nouri Roozbeh 
Published: September 2023

AbstractIn the present study, the causality between resource rents, openness, and economic growth was investigated using the quantile causality method and quarterly data (2006–2021) in Iran. The advantage of this method is that it makes it possible to investigate the relationships of variables in the conditional distribution tail and all quantiles by using quantile‐based conditional regressions. The results showed a bi‐direction causality between resource rents and growth in the tail of the distribution. Therefore, in the upper median quantiles, the causality is from the resources rent to growth, and in the lower quantiles, the causality is in the opposite direction. The results confirmed, in general, the presence of bi‐direction causality between economic growth and openness in quantiles. In the middle quantile, there is a uni‐direction causality relationship from growth to the trade openness, and in the upper quantile, there is causality from openness to economic growth. In addition, the results showed evidence of a tail dependency between resource rents and trade openness, in some quantiles, the causal relationship is from openness to the resources rent, and in the median quantiles, the causality is from rent to openness. These results show that the rent effect of natural resources can be considered as an opportunity for economic growth by adopting appropriate and flexible policies by governments. We recommend the implementation of more trade liberalization policies to maximize the benefits from trade openness, especially in the countries where the resource curse phenomenon reported. Important policy implications can be learned from the empirical results.
Prognostic value of defining characteristics in frail elderly syndrome: Hospital readmission and mortality outcomes
Authors: Roldán‐Chicano María T. , García‐López María M. , Martínez‐Pacheco María C. , Rodríguez‐Tello Javier 
Published: September 2023

AbstractObjectiveTo identify the most relevant clinical characteristics of the nursing diagnosis frail elderly syndrome (FES) in hospitalized patients aged 65 or older and analyze their impact on 9‐month mortality and hospital readmission.MethodsA prospective and prognostic accuracy study was conducted in patients aged 65 or older, who were admitted to hospital more than 24 h. A consecutive convenience sampling process was used. Assessment included defining characteristics (DCs) of FES, clinical fraility scale (CFS), frail scale (FS), and 9‐month mortality and hospital readmission. Statistical tests were used to verify associations between variables. Binary logistic regression analysis and area under the curve were used, to identify significant predictors for the outcomes and evaluate the prognostic accuracy of the DCs.FindingsThis study involved 150 patients. CFS scored 65 patients (43.3%, confidence interval 95% 35.2% a 51.6) as frail and proved a prognostic value of mortality at 9 month from pre‐frail state (p = 0.020). The mean number of DCs for FES nursing diagnosis was 6.35 (SD = 3.14). Validated tools for measuring frailty were associated with all DCs, excepting nutritional imbalance: below body needs. The hospital readmission during the following 9 months was only statistically related to memory impairment (p = 0.07).ConclusionClinical frailty scale showed good results as a predictor of mortality. The study suggests exploring including it, in clinical manifestations of elderly frail syndrome. This study found that only memory impairment defining characteristic was predictive of hospital readmission. Further research should identify other relevant and prognostic clinical manifestations.Implication for nursing practiceThese findings highlight the importance of being vigilant on cognitive decline during hospital admissions. The most prevalent and determinant DCs identified in this study indicate that clinical should focus on preserving functional and mental abilities as well as mobility.
Pro‐inflammatory cytokines are modified during the multiplication of Trypanosoma cruzi within the placental chorionic villi and are associated with the level of infection via the signaling pathway NF‐κB
Authors: Benizio Evangelina , Moreira‐Espinoza María José , Triquell María Fernanda , Mezzano Luciana , Díaz‐Luján Cintia M. , Fretes Ricardo E. 
Published: September 2023

AbstractProblemCongenital Trypanosoma cruzi (T. cruzi) infection has been associated with changes in the levels of TNF‐α and IFN‐γ during the pregnancy. Therefore, we propose to study the participation and dynamics of proinflammatory cytokines in the infection process of placental explants infected by T. cruzi in vitro.Method of StudyChorionic villous explants (CVE) obtained of human term placentas (n = 8) from normal pregnancies were cultured with 105 trypomastigotes/mL of Tulahuen strain DTU VI for 0, 2, 4, 16, 24, 48 and 72 h. Explants were treated with sulfasalazine (SULF) (5 mM) and N‐acetyl‐cysteine (NAC) (15 mM), as inhibitors molecules of NF‐κB pathway, or LPS (1 μg/mL) for 24 and 72 h p.i. Motile trypomastigotes were counted in culture supernatants. Immunohistochemistry and ELISA for TNF‐α, IFN‐γ, IL‐1β, IL‐4, and IL‐10 were performed in CVE and culture supernatants respectively. The parasite load was measured by RT‐qPCR.ResultsT. cruzi invades the chorionic villi from 4 h p.i. increasing significantly its DNA at 48 and 72 h p.i. of culture (parasite multiplication phase). They were detected in stromal cells, which was related to elevation of TNF‐α, IL‐1β, IFN‐γ, and IL‐10. The inhibition of NF‐κB activity in the explants decreased the production of the analyzed cytokines, showing elevated levels of T. cruzi DNA during the multiplication phase of the parasite.ConclusionsPlacental tissue modifies the secretion of pro‐inflammatory cytokines during the phase of parasite multiplication, but not during the invasion phase, which in turns modifies the level of infection via the signaling pathway NF‐κB.
Risk assessment of post‐myocardial infarction patients with preserved ejection fraction using 45‐min short resting Holter electrocardiographic recordings
Authors: Triantafyllou Konstantinos , Fragakis Nikolaos , Gatzoulis Konstantinos A. , Antoniadis Antonios , Giannopoulos Georgios , Arsenos Petros , Tsiachris Dimitrios , Antoniou Christos‐Konstantinos , Trachanas Konstantinos , Tsimos Konstantinos , Vassilikos Vassilios 
Published: September 2023

AbstractBackgroundRisk stratification for sudden cardiac death in post‐myocardial infarction (post‐MI) patients remains a challenging task. Several electrocardiographic noninvasive risk factors (NIRFs) have been associated with adverse outcomes and were used to refine risk assessment. This study aimed to evaluate the performance of NIRFs extracted from 45‐min short resting Holter ECG recordings (SHR), in predicting ventricular tachycardia inducibility with programmed ventricular stimulation (PVS) in post‐MI patients with preserved left ventricular ejection fraction (LVEF).MethodsWe studied 99 post‐MI ischemia‐free patients (mean age: 60.5 ± 9.5 years, 86.9% men) with LVEF ≥40%, at least 40 days after revascularization. All the patients underwent PVS and a high‐resolution SHR. The following parameters were evaluated: mean heart rate, ventricular arrhythmias (premature ventricular complexes, couplets, tachycardias), QTc duration, heart rate variability (HRV), deceleration capacity, heart rate turbulence, late potentials, and T‐wave alternans.ResultsPVS was positive in 24 patients (24.2%). HRV, assessed by the standard deviation of normal‐to‐normal R–R intervals (SDNN), was significantly decreased in the positive PVS group (42 ms vs. 51 ms, p = .039). SDNN values <50 ms were also associated with PVS inducibility (OR 3.081, p = .032 in univariate analysis, and 4.588, p = .013 in multivariate analysis). No significant differences were identified for the other NIRFs. The presence of diabetes, history of ST‐elevation MI (STEMI) and LVEF <50% were also important predictors of positive PVS.ConclusionsHRV assessed from SHR, combined with other noninvasive clinical and echocardiographic variables (diabetes, STEMI history, LVEF), can provide an initial, practical, and rapid screening tool for arrhythmic risk assessment in post‐MI patients with preserved LVEF.
The level of education and the risk for retinal detachments and breaks: A registry‐based case–control study
Authors: Pettersson Albert , Bryngelsson Ing‐Liss , Makdoumi Karim 
Published: September 2023

AbstractPurposeMyopia is the most important risk factor for developing retinal tears and retinal detachment (RD). Due to altered lifestyle factors myopia is increasing in the world. In this study, the correlation between educational level and risk for retinal detachment were analysed.MethodsA case–control registry study was conducted including a total of 10 268 individuals. Data were collected from registries of the Swedish National Board of Health and Welfare as well as the Swedish Central Bureau of Statistics. Cases were defined as ICD‐10 H33 (retinal detachments and breaks). For each case, a matched control was selected with the same age and sex, living in the same county at the time of diagnosis. The study population was divided into seven groups with regard to educational level and compared using conditional logistic regression.ResultsIn the total population, the odds ratio (OR) increased in a proportional fashion with a higher level of education. The odds ratio for the total population at the highest education level was 1.77 and increased to 2.00 when excluding individuals with diabetes. Out of the 5134 cases, 72% were men and 28% women. A statistically significant difference between sexes was only confirmed for the second highest education level.ConclusionIndividuals with a longer education have a significantly higher risk for retinal complications in the form of RD and breaks. Higher education is a risk factor for retinal complications in both sexes but seemingly more strongly in men.
Joy at work turns to sorrow at home: The influence of flow experience on work–family conflict and a three‐way interaction effect
Authors: Feng Xingyu , Han Ping , Terpstra Tong Jane 
Published: September 2023

AbstractDespite convincing evidence suggesting that organizations benefit from employees' flow states, when and how work flow experience generates negative effects remain largely understudied. By integrating the spillover‐crossover model and perseverative cognition theory, we established a model to explain how flow experience induces employees' positive rumination after work (i.e., problem‐solving pondering), which ultimately results in work–family conflict. We proposed that mindfulness acts as a buffer factor in this process but further elucidated that work–family segmentation preference serves as a boundary that may alter or even completely reverse the original effects of mindfulness. Our experience sampling method yielded 1425 data points from 186 employees and their family members across 10 workdays in China, and multilevel analyses supported our propositions. We identified the mediating role of problem‐solving pondering in transmitting the effects of flow to work–family conflict. Additionally, we confirmed the three‐way interaction effect among mindfulness, segmentation preference, and flow. Specifically, the harmful effect of flow is assuaged when segmentation preference and mindfulness are both high. However, flow experience causes severe work–family conflict when mindfulness is high and segmentation preference is low. Theoretical and practical implications were discussed.
Relational resource geographies of beche‐de‐mer under moratorium
Authors: Watt Lucas 
Published: September 2023

AbstractMoratorium is a common marine resource management strategy used by nation‐states that abruptly reclassifies the harvesting and trade of designated resources as ‘illegal’ for a defined period. Nation‐states use moratoria to help ecological stocks of overharvested marine species to recover. The Fijian state instituted a moratorium on the harvest and trade of beche‐de‐mer between 2017 and 2022 due to evidence of overfishing. Through ethnographic fieldwork with Fijian beche‐de‐mer fishers, traders and exporters, I examine how the moratorium affected relational trade flows of beche‐de‐mer. In precolonial Fiji, marine resources flowed through historically established regional socio‐cultural pathways. During the colonial period, Chinese migrants in Fiji occupied a unique relational positionality to indigenous (itaukei) communities, which allowed them bridge domestic and international resource markets. Through my ethnographic fieldwork, I detail how beche‐de‐mer continued to be traded during and post moratorium within such a relational resource geography. I argue that the relational ties between itaukei communities and Chinese‐Fijian buyers that subsequently connect to international markets undermined the moratorium restrictions, as well as the new conditionalities of trade after the moratorium was lifted. Such relationality in the marine resource trade renders moratoria an ineffective marine resource management strategy as it is inattentive to Pacific context.
Countering anti‐democratic policies in democracies: The importance of value‐oriented citizenship
Authors: Passini Stefano 
Published: September 2023

AbstractLiving in democratic systems may lead the citizens of those countries to be less vigilant of the policies enforced by their governments, with the risk of endorsing anti‐democratic measures. Rights violations can indeed occur even in a democratic country. The aim of the present research is to understand whether people tend to be more accepting of repressive police actions when they occur in a country considered democratic than when they are perpetrated in a country considered authoritarian. Results on 363 Italian participants showed that participants were less ready to condemn a violent police intervention when it occurred in a country perceived to be democratic than in one considered to be less so. Moreover, as hypothesized, this paradox is supported more by people with a low value orientation, while people with a high value orientation do not accept intervention in either context. The implication of this research was to show the importance of considering theories that focus on the legitimacy of the authority's demands. Specifically, the political orientation theory emphasizes the importance of monitoring the policies issued even by established democracies to protect from their possible degeneration into autocracies.
Mindful but forgetful: The negative effect of trait mindfulness on memories of immoral behavior
Authors: Reynolds Scott J. , Eliseo Matt , Watkins Trevor S. , Mariam Misha 
Published: September 2023

AbstractDrawing from existing theory and empirical evidence on mindfulness, we posit that trait mindfulness is associated with less accurate memories of immoral conduct. We report three studies that provide evidence of this argument. One significant implication of this finding is that it provides a more balanced and complete view of mindfulness. Specifically, while mindfulness is widely promoted for its positive effects for employee well‐being, mindfulness may inadvertently promote a biased moral self‐perception based on inaccurate memories of one's past immoral conduct. In a fourth study, we explore this implication and demonstrate that memory mediates the negative relationship between trait mindfulness and self‐reported immoral conduct. This research contributes to literatures on mindfulness, memory, morality, and to the growing body of work assessing the importance of mindfulness.
Thromboxane A2/thromboxane A2 receptor axis facilitates hepatic insulin resistance and steatosis through endoplasmic reticulum stress in non‐alcoholic fatty liver disease
Authors: Dai Yufeng , Xu Ruijie , Chen Jinxiang , Fang Jialong , Zhang Hao , Li Haitao , Chen Wei 
Published: September 2023

Background and PurposeDefective insulin signalling and dysfunction of the endoplasmic reticulum (ER), driven by excessive lipid accumulation in the liver, is a characteristic feature in the pathogenesis of non‐alcoholic fatty liver disease (NAFLD). Thromboxane A2 (TXA2), an arachidonic acid metabolite, is significantly elevated in obesity and plays a crucial role in hepatic gluconeogenesis and adipose tissue macrophage polarization. However, the role of liver TXA2/TP receptors in insulin resistance and lipid metabolism is largely unknown.Experimental ApproachTP receptor knockout (TP−/−) mice were generated and fed a high‐fat diet for 16 weeks. Insulin sensitivity, ER stress responses and hepatic lipid accumulation were assessed. Furthermore, we used primary hepatocytes to dissect the mechanisms by which the TXA2/TP receptor axis regulates insulin signalling and hepatocyte lipogenesis.Key ResultsTXA2 was increased in diet‐induced obese mice, and depletion of TP receptors in adult mice improved systemic insulin resistance and hepatic steatosis. Mechanistically, we found that the TXA2/TP receptor axis disrupts insulin signalling by activating the Ca2+/calcium calmodulin‐dependent kinase II γ (CaMKIIγ)–protein kinase RNA‐like endoplasmic reticulum kinase (PERK)–C/EBP homologous protein (Chop)–tribbles‐like protein 3 (TRB3) axis in hepatocytes. In addition, our results revealed that the TXA2/TP receptor axis directly promoted lipogenesis in primary hepatocytes and contributed to Kupffer cell inflammation.Conclusions and ImplicationsThe TXA2/TP receptor axis facilitates insulin resistance through Ca2+/CaMKIIγ to activate PERK–Chop–TRB3 signalling. Inhibition of hepatocyte TP receptors improved hepatic steatosis and inflammation. The TP receptor is a new therapeutic target for NAFLD and metabolic syndrome.