bluuebunny/crossref_metadata_2025_split huggingface dataset:
Two minds and double entries: an application of cognitive psychology to corporate reporting
Authors: Sebastian Avani 
Published: June 2023

PurposeAn understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.Design/methodology/approachUsing theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.FindingsEvidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.Research limitations/implicationsThe current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.
Restructuring the health education cluster in a public university
Authors: Al-Kubaisi Nada , Elbanna Said 
Published: June 2023

Research methodology
This case was developed from the author’s personal experience as a participant in one of the health taskforce subcommittees. The author also sought the inputs of the Vice President of Health and Medical Education, the Dean of the Health Sciences College, the Student Affairs Assistant Dean of the Pharmacy College and the previous Vice President of Health and Medical Education. Moreover, secondary data were obtained from the office of the Vice President of Health and Medical Education at Qatar University (QU).

Case overview/synopsis
The government of Qatar has consistently provided generous funding for QU over the years. However, recent economic challenges, such as drops in oil prices, have had a negative impact on the country’s GDP and export revenue. In response, QU began to implement a new organizational structure. Specifically, the university proposed merging the three health-related colleges (health sciences, medicine and pharmacy) into a single cluster called the health education cluster. This decision was supported by a broad benchmark of approximately 40 universities worldwide, as well as input from various stakeholders within the university. Forming a cluster was expected to benefit the organization as a whole. However, the decision faced resistance and challenges that required investigation by top management. Would the new organizational structure be accepted by all? Was it feasible to have a single cluster that encompassed three distinct departments within the organization? These are examples of the questions that this case study addresses.

Complexity academic level
This compact case is suitable for a case study in basic undergraduate, postgraduate and advanced courses in Strategic Management at a business school. The case highlights the need to restructure an organization and the use of strategy formulation and implementation in the framework of management.
Commentary on “Diversity and inclusion policies in publicly traded New Zealand companies: inclusion of people with intellectual disabilities”
Authors: Cockain Alex 
Published: June 2023

Purpose
This commentary reflects upon the article entitled “Diversity and inclusion policies in publicly traded New Zealand companies: Inclusion of people with intellectual disabilities”.

Design/methodology/approach
This narrative commentary critically reflects upon the Global Reporting Initiative (hereafter, GRI) itself and what the numbers reported in Guruge’s (2023; this issue) article say, paying attention to what we might think and do about such standards and scenarios.

Findings
This commentary does not present a definitive assessment of the GRI. This is because it is marked by undecidability. Nevertheless, it reads some of the figures, or “data”, which register organisational uptake of GRI standards (or the lack thereof), together with other “data”, to contrive a more stable account.

Originality/value
This commentary strives to avoid presenting a reductive reading of “data” and, instead, highlights the complex multifaceted dimensions of societies, sustainability, social inclusion, disability and possibilities for inclusive practices.
How antidumping measures affect US imports from China: A mesoeconomic perspective of the excess price changes
Authors: Wang Shuying , Ng Yew‐Kwang 
Published: June 2023

AbstractThis paper studies the impact of US antidumping (AD) measures on US import volumes and prices from China, employing both theoretical analysis (mesoeconomics) and empirical analysis (difference in differences). Using US customs data, we find that US AD measures have substantial trade‐dampening effects at the product level, and the exogenous increases of costs caused by AD duties push up the import prices of influenced import goods more than the increases in costs. We also build a mesoeconomic model that gives a reasonable and analytical explanation for our empirical findings.
The electoral risks of austerity
Authors: CIOBANU COSTIN 
Published: June 2023

AbstractDoes austerity influence incumbent support? Existing studies struggle with conceptualizing the evolution of austerity's impact over time, estimating a causal effect, and analysing the reactions of different voters. This study theorizes that the effect of austerity on electoral preferences is not immediate, but gradual, as voters find out about the measures' consequences via the media. It leverages a survey in the field at the time of the austerity announcement in Romania in 2010, additional survey data collected immediately after this event and comprehensive daily media coverage to show that austerity measures do not have an immediate impact on incumbent support, anticipated turnout and expressing a vote preference. Instead, there is a gradual effect that is associated with increased media attention to budgetary cuts. This natural experiment allows the estimation of the immediate causal effect of austerity on electoral intentions. Difference‐in‐differences (DID) models show that the announcement triggered a massive loss of support for the incumbent among those who had voted for the party in power only a few months before. Austerity also led to the demobilization of the governing party's supporters. There is no evidence that those most directly affected by the spending cuts are more likely to punish the incumbent party.
A rationally designed fluorescence probe achieves highly specific and long‐term detection of senescence in vitro and in vivo
Authors: Hu Li , Dong Chanjuan , Wang Zhe , He Shengyuan , Yang Yiwen , Zi Meiting , Li Huiqin , Zhang Yanghuan , Chen Chuanjie , Zheng Runzi , Jia Shuting , Liu Jing , Zhang Xuan , He Yonghan 
Published: June 2023

AbstractSenescent cells (SnCs) are implicated in aging and various age‐related pathologies. Targeting SnCs can treat age‐related diseases and extend health span. However, precisely tracking and visualizing of SnCs is still challenging, especially in in vivo environments. Here, we developed a near‐infrared (NIR) fluorescent probe (XZ1208) that targets β‐galactosidase (β‐Gal), a well‐accepted biomarker for cellular senescence. XZ1208 can be cleaved rapidly by β‐Gal and produces a strong fluorescence signal in SnCs. We demonstrated the high specificity and sensitivity of XZ1208 in labeling SnCs in naturally aged, total body irradiated (TBI), and progeroid mouse models. XZ1208 achieved a long‐term duration of over 6 days in labeling senescence without causing significant toxicities and accurately detected the senolytic effects of ABT263 on eliminating SnCs. Furthermore, XZ1208 was applied to monitor SnCs accumulated in fibrotic diseases and skin wound healing models. Overall, we developed a tissue‐infiltrating NIR probe and demonstrated its excellent performance in labeling SnCs in aging and senescence‐associated disease models, indicating great potential for application in aging studies and diagnosis of senescence‐associated diseases.
Development of microsatellite markers and genetic diversity of the velvetbean caterpillar Anticarsia gemmatalis (Lepidoptera: Erebidae)
Authors: Neiva Mariana M. , de Godoy Sara M. , Feliciano Daniele C. , Marques Silva João F. , Binneck Eliseu , da Rosa Renata , Murúa María G. , Specht Alexandre , Sosa‐Gómez Daniel R. 
Published: June 2023

AbstractThe velvetbean caterpillar Anticarsia gemmatalis (VBC) is widely distributed in the Americas and causes severe damage to soybean foliage. This insect presents high ecological plasticity, a feature that is of great importance to understand its genetic diversity and potential gene flow to assist in resistance management strategies. With this objective, we developed microsatellite markers for VBC and applied them to five populations from Brazil. Nine primers were polymorphic, with high values of polymorphic information content (PIC > 0.5), and 134 alleles were identified in 155 individuals. These primers indicated deviation from the Hardy–Weinberg equilibrium for all populations (observed heterozygosity, Ho = 0.48, expected heterozygosity, He = 0.76), with moderate to high levels of genetic diversity and a moderate fixation index (FST = 0.14) among the populations. Analysis of population structure indicated the formation of two principal clusters. The northern one can be divided into the two populations that formed the cluster, with high genetic differentiation between them. The other cluster is formed by three populations, and we found evidence of low gene flow between them in the south–north direction, indicating that these populations may be migratory in certain conditions. These findings indicate that the designed primers were effective in describing the genetic diversity of VBC, with major implications for integrated pest management. Given the little gene flow and the high genetic diversity of populations, they present great potential to become resistant to control practices, which can lead to increased management costs.
Prophylactic intravenous tranexamic acid and thromboembolism in non‐cardiac surgery: a systematic review, meta‐analysis and trial sequential analysis
Authors: Tsan S. E. H. , Viknaswaran N. L. , Cheong C. C. , Cheah S. , Ng K. T. , Mong S. X. Y. , Wang C. Y. 
Published: June 2023

SummaryTranexamic acid is an antifibrinolytic drug that is widely used during surgery, but there are concerns about its thromboembolic effects. We aimed to investigate the effect of prophylactic intravenous tranexamic acid on thromboembolic outcomes in patients undergoing non‐cardiac surgery. The MEDLINE, EMBASE and Cochrane Central Register of Controlled Trials were searched. Randomised controlled trials comparing intravenous tranexamic acid with placebo or no treatment in patients undergoing non‐cardiac surgery were included. The primary outcome was a composite of peri‐operative cardiovascular thromboembolic events, defined as any deep vein thrombosis, pulmonary embolism, myocardial ischaemia/infarction or cerebral ischaemia/infarction. A total of 191 randomised controlled trials (40,621 patients) were included in the review. The primary outcome occurred in 4.5% of patients receiving intravenous tranexamic acid compared with 4.9% of patients in the control group. Our analysis showed that there was no difference between groups for composite cardiovascular thromboembolic events (risk ratio 1.02, 95%CI 0.94–1.11, p = 0.65, I2 0%, n = 37,512). This finding remained robust when sensitivity analysis was performed with continuity correction and in studies with a low risk of bias. However, in trial sequential analysis, our meta‐analysis only achieved 64.6% of the required information size. There was no association between intravenous tranexamic acid and seizure rate or mortality rate within 30 days. Intravenous tranexamic acid was associated with a reduced blood transfusion rate compared with control (9.9% vs. 19.4%, risk ratio 0.46, 95%CI 0.41–0.51, p < 0.0001). It was encouraging to see the evidence that the administration of intravenous tranexamic in patients undergoing non‐cardiac surgery was not associated with an increased risk of thromboembolic outcomes. However, our trial sequential analysis demonstrated that currently available evidence is not yet sufficient to reach a firm conclusion.
On defense
Authors: Bhattacharya Sayan 
Published: June 2023

SummaryPart of a book forum on Srila Roy's Changing the Subject, this essay hones in on Roy's theorization of labor in feminist governmentality—from the underpaid labors of non‐profit workers to the reproductive labors that vitalize feminist and queer rights movements to the care labors for target groups and the aesthetic labors of the workers in how they present themselves at work. These labors simultaneously contain and enable visions of social transformation. The labors that keep feminist and queer organizing alive are becoming more exhausting and challenging under a totalitarian regime. Hence, defensiveness is, more often than not, the default response to any critique of the politics of such labors. This essay asks if it is possible to engage with such defensiveness as an entry point to explore the everyday workings of queer and feminist mobilizations.
Comparing outcomes of laser hemorrhoidoplasty and LigaSure hemorrhoidectomy in grade II–III hemorrhoidal disease: a retrospective analysis
Authors: Tümer Haluk , Ağca Mevlüt Harun 
Published: June 2023

AbstractBackgroundHemorrhoidal disease is a common ailment that presents a challenge in terms of standard treatment methods. Although surgical hemorrhoidectomy is often considered the gold standard, new surgical techniques have emerged, such as laser hemorrhoidoplasty and LigaSure hemorrhoidectomy, to address postoperative pain, bleeding, and extended return‐to‐work times. This study aims to compare the outcomes of laser hemorrhoidoplasty and LigaSure hemorrhoidectomy in patients with grade II–III hemorrhoidal disease.MethodsA retrospective analysis was conducted on a cohort of patients who underwent laser hemorrhoidoplasty or LigaSure hemorrhoidectomy. Data were collected on postoperative pain, complications, recurrence rates, and return‐to‐work times. The primary outcome was the difference in postoperative pain between the two groups, as assessed using the Visual Analog Scale (VAS).ResultsPatients in the laser hemorrhoidoplasty group experienced significantly lower postoperative pain compared to those in the LigaSure hemorrhoidectomy group. Bleeding amounts during the operation were also significantly lower in the laser group. However, the recurrence rate was higher in the laser group compared to the LigaSure group (9.4% versus 2.5%). Return to work and normal activities time after laser hemorrhoidoplasty was shorter than after LigaSure hemorrhoidectomy.ConclusionLaser hemorrhoidoplasty is a minimally invasive technique that can be safely applied in suitable grade II–III patients, offering lower postoperative pain rates, fewer complications, and shorter return to work and normal activity times compared to LigaSure hemorrhoidectomy. However, recurrence rates are still higher for laser hemorrhoidoplasty. Future studies should explore the potential of combining laser hemorrhoidoplasty with other surgical treatments.
The prevalence of having coeliac disease in children with type 1 diabetes was not significantly higher during the Swedish coeliac epidemic
Authors: Bybrant Mara Cerqueiro , Palmkvist Elsa , Söderström Hanna , Lindgren Marie , Hildebrand Hans , Norström Fredrik , Carlsson Annelie 
Published: June 2023

AbstractAimFrom 1986 to 1996, there was a four‐fold increase in coeliac disease among young Swedish children, known as the Swedish coeliac epidemic. Children with type 1 diabetes have an increased risk of developing coeliac disease. We studied whether the prevalence of coeliac disease differed in children with type 1 diabetes born during and after this epidemic.MethodsWe compared national birth cohorts of 240 844 children born in 1992–1993 during the coeliac disease epidemic and 179 530 children born in 1997–1998 after the epidemic. Children diagnosed with both type 1 diabetes and coeliac disease were identified by merging information from five national registers.ResultsThere was no statistically significant difference in the prevalence of coeliac disease among children with type 1 diabetes between the two cohorts: 176/1642 (10.7%, 95% confidence interval 9.2%–12.2%) in the cohort born during the coeliac disease epidemic versus 161/1380 (11.7%, 95% confidence interval 10.0%–13.5%) in the post‐epidemic cohort.ConclusionThe prevalence of having both coeliac disease and type 1 diabetes was not significantly higher in children born during, than after, the Swedish coeliac epidemic. This may support a stronger genetic disposition in children who develop both conditions.
How to assess pharmacogenomic tests for implementation in the NHS in England
Authors: Sanghvi Sonali , Ferner Robin E. , Scourfield Andrew , Urquhart Robert , Amin Sejal , Hingorani Aroon D. , Sofat Reecha 
Published: June 2023

AbstractAimsPharmacogenomic testing has the potential to target medicines more effectively towards those who will benefit and avoid use in individuals at risk of harm. Health economies are actively considering how pharmacogenomic tests can be integrated into health care systems to improve use of medicines. However, one of the barriers to effective implementation is evaluation of the evidence including clinical usefulness, cost‐effectiveness, and operational requirements. We sought to develop a framework that could aid the implementation of pharmacogenomic testing. We take the view from the National Health Service (NHS) in England.MethodsWe used a literature review using EMBASE and Medline databases to identify prospective studies of pharmacogenomic testing, focusing on clinical outcomes and implementation of pharmacogenomics. Using this search, we identified key themes relating to the implementation of pharmacogenomic tests. We used a clinical advisory group with expertise in pharmacology, pharmacogenomics, formulary evaluation, and policy implementation to review data from our literature review and the interpretation of these data. With the clinical advisory group, we prioritized themes and developed a framework to evaluate proposals to implement pharmacogenomics tests.ResultsThemes that emerged from review of the literature and subsequent discussion were distilled into a 10‐point checklist that is proposed as a tool to aid evidence‐based implementation of pharmacogenomic testing into routine clinical care within the NHS.ConclusionOur 10‐point checklist outlines a standardized approach that could be used to evaluate proposals to implement pharmacogenomic tests. We propose a national approach, taking the view of the NHS in England. Using this approach could centralize commissioning of appropriate pharmacogenomic tests, reduce inequity and duplication using regional approaches, and provide a robust and evidence‐based framework for adoption. Such an approach could also be applied to other health systems.
Quantification of sertraline maternal/fetal ratio and amniotic fluid concentration using a pregnancy physiologically based pharmacokinetic model
Authors: Lartey David , Jateng Danielle , Li Miao , Nguyen Christine , Crentsil Victor , Beitz Julie , George Blessy 
Published: June 2023

AimsSelective serotonin reuptake inhibitors (SSRIs) are indicated for a variety of psychiatric conditions which may require treatment during pregnancy. Knowledge of appropriate SSRI dosages that maintain maternal therapeutic benefit and minimize fetal risk are needed. Assessment of fetal exposure to drugs is challenging since sampling is often limited to a single concentration from the umbilical cord at delivery. Physiologically based pharmacokinetic (PBPK) modelling provides a non‐invasive approach to quantify exposure in pregnancy.MethodsWe incorporated sertraline clearances mediated by passive diffusion, placental efflux transporters P‐glycoprotein (P‐gp) and breast cancer resistance protein (BCRP) into our previously published pregnancy PBPK model for sertraline. Simulations were performed for various sertraline doses (25–200 mg) at 40 weeks gestational age to predict the minimum (Cmin), maximum (Cmax) and average (Cavg) sertraline maternal and fetal plasma concentrations and evaluated them against observed maternal and cord concentrations obtained at delivery from five clinical studies.ResultsThe accuracy of the PBPK predictions as indicated by the average fold error (AFE) value forCmax,CminandCavgfor maternal plasma sertraline concentrations at delivery was 1.7, 1.2 and 1.4, respectively. The AFE for theCmax,CminandCavgfor cord blood sertraline concentration at delivery was 1.2, 1 and 1.1, respectively. The AFE for cord‐maternal sertraline concentration ratio at delivery forCmax,CminandCavgwas 0.7, 0.9 and 0.8, respectively.ConclusionsThe PBPK model we developed may serve as a guide for maternal sertraline dose adjustment during pregnancy considering changes in exposures for both mother and fetus.
Appetite stimulation with cannabis‐based medicine and methods for assessment of glomerular filtration in older patients with medical illness: A study protocol
Authors: Nielsen R. L. , Bornæs O. , Storgaard I. K. , Kallemose T. , Jørgensen L. M. , Jawad B. N. , Altintas I. , Juul‐Larsen H. G. , Tavenier J. , Durhuus J. A. , Bengaard A. K. P. , Holst J. J. , Kolko M. , Sonne D. P. , Breindahl T. , Damgaard M. , Porrini E. , Hornum M. , Andersen O. , Pedersen M. M. , Rasmussen H. H. , Munk T. , Lund T. M. , Jensen P. S. , Andersen A. L. , Houlind M. B. 
Published: June 2023

AbstractBackground and aimMalnutrition in older patients is linked to poor appetite. Cannabis‐based medicine may have orexigenic properties in older patients, but this has to our knowledge never been investigated. In older patients, uncertainty applies to the accuracy of estimated glomerular filtration rate (eGFR) based on creatinine, which is crucial for medication prescribing. In older patients with poor appetite, the study aims (1) to assess the efficacy of Sativex® (8.1‐mg delta‐9‐tetrahydrocannabinol [THC] and 7.5‐mg cannabidiol [CBD]) to stimulate appetite and (2) to compare the performance of various GFR‐estimates and measured‐GFR (mGFR) for determining gentamicin clearance utilizing population pharmacokinetic (popPK) modelling methods.Methods and objectivesThis study is composed of two substudies. Substudy 1 is an investigator‐initiated single‐center, double‐blinded, randomized, placebo‐controlled, superiority, cross‐over study. Substudy 1 will recruit 17 older patients with poor appetite, who will also be invited to substudy 2. Substudy 2 is a single‐dose pharmacokinetics study and will recruit 55 patients. Participants will receive Sativex® and placebo in substudy 1 and gentamicin with simultaneous measurements of GFR in substudy 2. The primary endpoints are as follows: Substudy 1—the difference in energy intake between Sativex® and placebo conditions; substudy 2— the accuracy of different eGFR equations compared to mGFR. The secondary endpoints include safety parameters, changes in the appetite hormones, total ghrelin and GLP‐1 and subjective appetite sensations, and the creation of popPK models of THC, CBD, and gentamicin.