bluuebunny/crossref_metadata_2025_split huggingface dataset:
The current role of management accounting: paradigm shift and future challenges
Authors: Pedroso Elsa , Gomes Carlos F. 
Published: June 2023

Purpose
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach
In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings
The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications
Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value
Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.
The effect of financial leverage on financial performance: evidence from non-financial institutions listed on the Tokyo stock market
Authors: Arhinful Richard , Radmehr Mehrshad 
Published: June 2023

PurposeThe study seeks to find the effect of financial leverage on the firm performance of non-financial companies listed in the Tokyo stock market.Design/methodology/approachThe study collected data from 263 companies in the automobile and industrial producer sectors listed on the Tokyo stock exchange between 2001 and 2021. The generalized method of moments was used to estimate the effect of leverage on financial performance due to its ability to overcome the problems of endogeneity and autocorrelation.FindingsThe study found that the equity multiplier has a positive and statistically significant effect on return on assets (ROA), return on equity (ROE) and earning per share (EPS). The study discovered that the interest coverage ratio has a positive and statistically significant effect on ROA, ROE, EPS and Tobin’s Q. The results revealed that the degree of financial leverage and debt to earnings before interest, taxes, depreciation and amortization (EBITDA) have a negative and statistically significant effect on ROE, EPS and Tobin’s Q. The study also found that the capitalization ratios of the firms have a negative and statistically significant effect on ROA, ROE, EPS and Tobin’s Q.Practical implicationsThe use of debt financing, which presents financial leverage, indicates that the companies can make enough earnings to pay off the interest and principal (debt service obligations), which were shown by the interest coverage ratio, as well as to pay all the long-term fixed expenses, which were shown by the fixed charge coverage ratio. Interest and fixed charge coverage have a positive statistically significant effect on the financial performance of automobile and industrial producer companies.Originality/valueThe study focused on the effect of financial leverage on financial performance by relying on pecking and trade-off theories to contribute to the existing body of literature in finance.
Developing environmental performance through sustainable practices, environmental CSR and behavioural intentions: an online approach during the COVID-19 pandemic
Authors: Soomro Bahadur Ali , Elhag Ghada Mohamed , Bhatti Mitho Khan , Abdelwahed Nadia A. Abdelmegeed , Shah Naimatullah 
Published: June 2023

Purpose
The purpose of this study is to examine the development of environmental performance (EP) through sustainable practices (SPs), environmental corporate social responsibility (environmental CSR) and behavioural intentions (BIs) among Pakistan’s small and medium enterprises (SMEs).

Design/methodology/approach
In this study, the researchers applied a quantitative approach which involved significant cross-sectional data. The authors used an online survey to serve the aim of this study. The survey’s respondents are top managers of Pakistan’s manufacturing firms. The authors received 196 valid cases to obtain suitable outcomes from the data.

Findings
By using the structural equation model, the path analysis shows that green practices (GPs) have a positive and significant effect on SPs and environmental CSR. This study’s findings also demonstrate that environmental CSR plays a substantial role in developing the SPs, BIs and EP. The results of this study also show that SP plays a positive and significant role towards BIs and EP. Finally, BI predicts the EP.

Practical implications
This study's findings provide planners and policymakers with guidelines to create EP through environmental CSR, SPs and BIs. This study's findings are valuable results in identifying green practices’ significant role in establishing environmental CSR and SPs. Finally, this study's findings offer a new perception of integrating these factors and their contribution to EP.

Originality/value
This study examined the development of EP in the challenging situation of the COVID-19 pandemic. Therefore, in terms of the empirical findings, this study provides original value.
Biofilm formation on the surface of monazite and xenotime during bioleaching
Authors: van Alin Arya , Corbett Melissa K. , Fathollahzadeh Homayoun , Tjiam M. Christian , Rickard William D. A. , Sun Xiao , Putnis Andrew , Eksteen Jacques , Kaksonen Anna H. , Watkin Elizabeth 
Published: June 2023

AbstractMicrobial attachment and biofilm formation is a ubiquitous behaviour of microorganisms and is the most crucial prerequisite of contact bioleaching. Monazite and xenotime are two commercially exploitable minerals containing rare earth elements (REEs). Bioleaching using phosphate solubilizing microorganisms is a green biotechnological approach for the extraction of REEs. In this study, microbial attachment and biofilm formation of Klebsiella aerogenes ATCC 13048 on the surface of these minerals were investigated using confocal laser scanning microscopy (CLSM) and scanning electron microscopy (SEM). In a batch culture system, K. aerogenes was able to attach and form biofilms on the surface of three phosphate minerals. The microscopy records showed three distinctive stages of biofilm development for K. aerogenes commencing with initial attachment to the surface occurring in the first minutes of microbial inoculation. This was followed by colonization of the surface and formation of a mature biofilm as the second distinguishable stage, with progression to dispersion as the final stage. The biofilm had a thin‐layer structure. The colonization and biofilm formation were localized toward physical surface imperfections such as cracks, pits, grooves and dents. In comparison to monazite and xenotime crystals, a higher proportion of the surface of the high‐grade monazite ore was covered by biofilm which could be due to its higher surface roughness. No selective attachment or colonization toward specific mineralogy or chemical composition of the minerals was detected. Finally, in contrast to abiotic leaching of control samples, microbial activity resulted in extensive microbial erosion on the high‐grade monazite ore.
Prevalence of opioid dependence in New South Wales, Australia, 2014–16: Indirect estimation from multiple data sources using a Bayesian approach
Authors: Downing Beatrice C. , Hickman Matthew , Jones Nicola R. , Larney Sarah , Sweeting Michael J. , Xu Yixin , Farrell Michael , Degenhardt Louisa , Jones Hayley E. 
Published: June 2023

AbstractAimsTo estimate the prevalence of, and number of unobserved people with opioid dependence by sex and age group in New South Wales (NSW), Australia.DesignWe applied a Bayesian statistical modelling approach to opioid agonist treatment records linked to adverse event rate data. We estimated prevalence from three types of adverse event separately: opioid mortality, opioid‐poisoning hospitalizations and opioid‐related charges. We extended the model and produced prevalence estimates from a ‘multi‐source’ model based on all three types of adverse event data.Setting, Participants and MeasurementsThis study was conducted in NSW, Australia, 2014–16 using data from the Opioid Agonist Treatment and Safety (OATS) study, which included all people who had received treatment for opioid dependence in NSW. Aggregate data were obtained on numbers of adverse events in NSW. Rates of each adverse event type within the OATS cohort were modelled. Population data were provided by State and Commonwealth agencies.FindingsPrevalence of opioid dependence among those aged 15–64 years in 2016 was estimated to be 0.96% (95% credible interval [CrI] = 0.82%, 1.12%) from the mortality model, 0.75% (95% CrI = 0.70%, 0.83%) from hospitalizations, 0.95% (95% CrI = 0.90%, 0.99%) from charges and 0.92% (95% CrI = 0.88%, 0.96%) from the multi‐source model. Of the estimated 46 460 (95% CrI = 44 680, 48 410) people with opioid dependence in 2016 from the multi‐source model, approximately one‐third (16 750, 95% CrI = 14 960, 18 690) had no record of opioid agonist treatment within the last 4 years. From the multi‐source model, prevalence in 2016 was estimated to be 1.24% (95% CrI = 1.18%, 1.31%) in men aged 15–44, 1.22% (95% CrI = 1.14%, 1.31%) in men 45–64, 0.63% (95% CrI = 0.59%, 0.68%) in women aged 15–44 and 0.56% (95% CrI = 0.50%, 0.63%) in women aged 45–64.ConclusionsA Bayesian statistical approach to estimate prevalence from multiple adverse event types simultaneously calculates that the estimated prevalence of opioid dependence in NSW, Australia in 2016 was 0.92%, higher than previous estimates.
Physiologically based pharmacokinetic modelling of semaglutide in children and adolescents with healthy and obese body weights
Authors: Machado Thayná Rocco , Honorio Thiago , Souza Domingos Thaisa F. , Candido de Paula Dailane da Silva , Cabral Lucio Mendes , Rodrigues Carlos R. , Abrahim‐Vieira Bárbara A. , Teles de Souza Alessandra Mendonça 
Published: June 2023

AbstractAimsTo develop paediatric physiologically based pharmacokinetic modelling (PBPK) models of semaglutide to estimate the pharmacokinetic profile for subcutaneous injections in children and adolescents with healthy and obese body weights.MethodsPharmacokinetic modelling and simulations of semaglutide subcutaneous injections were performed using the Transdermal Compartmental Absorption & Transit model implemented in GastroPlus v.9.5 modules. A PBPK model of semaglutide was developed and verified in the adult population, by comparing the simulated plasma exposure with the observed data, and further scaled to the paediatric populations with normal and obese body weight.ResultsThe semaglutide PBPK model was successfully developed in adults and scaled to the paediatric population. Our paediatric PBPK simulations indicated a significant increase in maximum plasma concentrations for the 10–14 years' paediatric population with healthy body weights, which was higher than the observed values in adults at the reference dose. Since gastrointestinal adverse events are related to increased semaglutide concentrations, peak concentrations outside the target range may represent a safety risk for this paediatric age group. Besides, paediatric PBPK models indicated that body weight was inversely related to semaglutide maximum plasma concentration, corroborating the consensus on the influence of body weight on semaglutide PK in adults.ConclusionPaediatric PBPK was successfully achieved using a top‐down approach and drug‐related parameters. The development of unprecedented PBPK models will support paediatric clinical therapy for applying aid‐safe dosing regimens for the paediatric population in diabetes treatment.
Gender differences in optimism, loss aversion and attitudes towards risk
Authors: Dawson Chris 
Published: June 2023

AbstractSystematic differences in the attitudes of men and women towards risk is well established. In this paper, we investigate the joint role of two prominent psychological characteristics in explaining this difference. Our starting point is that risk assessments can be thought of, in general terms, to combine beliefs about the probability of negative outcomes occurring with a subjective valuation of how painful that negative outcome would be. Exploiting large‐scale panel data from the United Kingdom, we find that gender differences in financial optimism and financial loss aversion – the stronger psychological response to monetary losses than monetary gains – explain a substantial proportion of the parallel gender difference in willingness to take risks. This result prevails even after controlling for the Big Five personality traits, suggesting that the prominent psychological characteristics capture different aspects of behaviour than the Big Five.
Sulfasalazine inhibits esophageal cancer cell proliferation by mediating ferroptosis
Authors: Yin Lai‐bo , Li Zhi‐wei , Wang Jing‐ling , Wang Lei , Hou Liang , Hu Si‐yuan , Chen Huan , Luo Pan , Cui Xiao‐bin , Zhu Jia‐long 
Published: June 2023

AbstractThis study aimed to explore the potential mechanism by which sulfasalazine (SAS) inhibits esophageal cancer cell proliferation. A cell counting kit‐8 (CCK‐8) assay was used to detect the effect of SAS (0, 1, 2, and 4 mM) on the proliferation of TE‐1 cells. Subsequently, TE‐1 cells were divided into control group, SAS group, SAS + ferrostatin‐1 (ferroptosis inhibitor) group, and SAS + Z‐VAD (OH)‐FMK (apoptosis inhibitor) group, and cell proliferation was measured using a CCK‐8 assay. Real‐time quantitative polymerase chain reaction and western blotting were used to determine the expression of solute carrier family member 7 11 (SLC7A11, also called xCT), glutathione peroxidase 4 (GPX4), and acyl‐CoA synthase long‐chain family member 4 (ACSL4) in TE‐1 cells. Measurement of ferroptosis in TE‐1 cells was achieved by flow cytometry. Compared with the control group (0 mM SAS), the proliferation of TE‐1 cells was significantly inhibited by different concentrations of SAS for different time lengths, and 4 mM SAS treatment for 48 h could obtain the maximum inhibition rate (53.9%). In addition, SAS treatment caused a significant decrease in the mRNA and protein expression of xCT and GPX4, and a significant increase in ACSL4 expression in TE‐1 cells treated with SAS. Flow cytometry results showed that the ferroptosis level was significantly increased after SAS treatment. However, the activation of ferroptosis by SAS was partially eliminated by treatment with ferrostatin‐1 or Z‐VAD (OH)‐FMK. In conclusion, SAS inhibits the proliferation of esophageal carcinoma cells by activating the ferroptosis pathway.
Using the Child Perceptions Questionnaire with young adults
Authors: Chapman R. A. , Thomson W. M. , Broadbent J. M. 
Published: June 2023

AbstractObjectivesThat no study has investigated oral health‐related quality of life (OHRQoL) through the transition from adolescence to young adulthood is partly due to no OHRQoL index having been validated in both adult and child populations. Having separate measures for adolescence and young adulthood has meant that the different measures cannot be compared directly. Accordingly, the study objectives were: to determine whether the CPQ11–14 is a valid and reliable OHRQoL measure in young adults and to compare its performance with the OHIP‐14 in young adults.MethodsA cross‐sectional study was undertaken of a convenience sample of 968 young New Zealand adults aged 18–30 years (83.1% female) using RedCap. Two separate measures of OHRQoL were used (the CPQ11–14 and OHIP‐14), along with Locker's global oral health item.ResultsInternal consistency reliability was high for the CPQ11–14 and the OHIP‐14, with Cronbach's alpha scores of .87 and .92, respectively. Mean scale scores were 15.8 (SD = 9.7) for the CPQ11–14 and 24.1 (SD = 10.1) for the OHIP‐14. The scale scores were strongly and positively correlated (Pearson's r = .8). Both demonstrated acceptable construct validity, represented by ascending gradients in mean scores across the ordinal response categories of Locker's global oral health item. Ordinal logistic regression modelling of Locker's item showed the CPQ11–14 to have a slightly better fit and explain more variance than the OHIP‐14.ConclusionThe CPQ11–14 was valid and reliable in this young adult population. Further epidemiological validation studies should confirm the findings in representative samples.
A comprehensive policy review of evidence‐based practices in autism policy across the United Kingdom's four nations
Authors: Storey Catherine , McConnell Karen , Keenan Ciara 
Published: June 2023

AbstractThis review provides an overview of how the four nations construct policy around supporting autistic people and identifies supports which are considered evidence‐based practice (EBP). Video‐based interventions are a recommended EBP for supporting autistic people and are recommended specifically within the National Institute for Health and Care Excellence autism guidelines. We highlight that EBP's can be difficult to identify and conclude with the recommendation that evidence and gap maps are a valuable tool that should be used to present evidence in an accessible way to policy makers, autistic people and their families and carers.
Heart rate variability and haemodynamic function in individuals with hypertrophic cardiomyopathy
Authors: Alyahya Alaa I. , Charman Sarah J. , Okwose Nduka C. , Fuller Amy S. , Eggett Christopher , Luke Peter , Bailey Kristian , MacGowan Guy A. , Jakovljevic Djordje G. 
Published: June 2023

AbstractObjectivesHeart rate variability (HRV) is a measure of cardiac autonomic function. This study: (1) evaluated the differences in HRV and haemodynamic function between individuals with hypertrophic cardiomyopathy (HCM) and healthy controls, and (2) determined the relationship between HRV and haemodynamic variables in individuals with HCM.MethodsTwenty‐eight individuals with HCM (n = 7, females; age 54 ± 15 years; body mass index: 29 ± 5 kg/m2) and 28 matched healthy individuals (n = 7 females; age 54 ± 16 years; body mass index: 29 ± 5 kg/m2) completed 5‐min HRV and haemodynamic measurements under resting (supine) conditions using bioimpedance technology. Frequency domain HRV measures (absolute and normalized low‐frequency power (LF), high‐frequency power (HF) and LF/HF ratio) and RR interval were recorded.ResultsIndividuals with HCM demonstrated higher vagal activity (i.e., absolute unit of HF power (7.40 ± 2.50 vs. 6.03 ± 1.35 ms2, p = 0.01) but lower RR interval (914 ± 178 vs. 1014 ± 168 ms, p = 0.03) compared to controls. Stroke volume (SV) index and cardiac index were lower in HCM compared with healthy individuals (SV, 33 ± 9 vs. 43 ± 7 ml‎/beat‎/m², p < 0.01; cardiac index,2.33 ± 0.42 vs. 3.57 ± 0.82 L/min/m2, p < 0.01), but total peripheral resistance (TPR) was higher in HCM (3468 ± 1027 vs. 2953 ± 1050 dyn·s·m2cm−5, p = 0.03). HF power was significantly related to SV (r = −0.46, p < 0.01) and TPR (r = 0.28, p < 0.05) in HCM.ConclusionsShort‐term frequency domain indices of HRV provide a feasible approach to assess autonomic function in individuals with HCM. Vagal activity, represented by HF power, is increased, and associated with peripheral resistance in individuals with HCM.
CD30 expression in cutaneous B‐cell lymphomas
Authors: Afolayan‐Oloye Olabisi , Zhao Lili , Tejasvi Trilokraj , Chan May P. , Harms Paul W. , Fullen Douglas R. , Wilcox Ryan A. , Hristov Alexandra C. 
Published: June 2023

AbstractIntroductionCD30 expression has been infrequently described in cutaneous B‐cell lymphomas (CBCLs). We examined CD30 expression in reactive lymphoid hyperplasia (RLH) and CBCL and correlated expression with clinicopathologic features.MethodsCD30 was examined in 82 CBCL patients and 10 RLH patients that had been evaluated in our cutaneous lymphoma clinics. The CBCL patients included: primary cutaneous follicle center lymphoma (PCFCL), Grade 1/2 systemic/nodal follicular lymphoma (SFL); primary cutaneous marginal zone lymphoma/lymphoproliferative disorder (PCMZL/LPD); systemic marginal zone lymphoma (SMZL); primary cutaneous diffuse large B‐cell lymphoma, leg type (PCDLBCL‐LT); and extracutaneous/systemic diffuse large B‐cell lymphoma (eDLBCL). We scored CD30 expression for intensity and extent and related CD30 expression to age at first diagnosis, sex, site of biopsy, clinical appearance, extracutaneous involvement, multiple cutaneous lesions, B‐symptoms, lymphadenopathy, positive positron emission tomography/computed tomography (PET/CT), elevated lactate dehydrogenase (LDH), and positive bone marrow biopsy.ResultsCD30 expression was identified in 35% of CBCL, ranging from few, weak, scattered cells to strong and diffuse expression. It was most common in PCFCL and was not expressed in PCDLBCL‐LT. Rare PCFCL expressed strong, diffuse CD30. Some cases of PCMZL/LPD, SMZL, FL, and RLH showed scattered, strongly positive cells. CD30 expression in CBCL was associated with favorable clinical features: younger age, negative PET/CT, and an LDH within normal limits.ConclusionsCD30 may be expressed in CBCL, possibly causing diagnostic confusion. CD30 expression was most commonly identified in PCFCL and is associated with favorable clinical features. In cases with strong and diffuse expression, CD30 could be a therapeutic target.
Effect of irrigation acid solutions on cleaning and bond strength to post‐space dentin
Authors: Alencar C. de Melo , Zaniboni J. Ferrari , Besegato J. Felipe , Barros A. Patricia Oliveira , Gélio M. Bena , Belizário L Garcia , Godoy E. Maximiliano Fernandez , Kuga M. Carlos 
Published: June 2023

AbstractThis study evaluated the effects of irrigating solutions containing 5% boric acid + 1% citric acid or 1% peracetic acid + high concentration hydrogen peroxide on root cleaning and bond strength of cementation systems after 24 h and 6 months of glass fiber post cementation. One hundred and twenty roots were endodontically treated. The specimens were randomized into one of four treatments (n = 10): DW (distilled water); NaOCl2.5% + EDTA17% (2.5% sodium hypochlorite solution + 17% EDTA); PA1% + HP (1% peracetic acid solution + high concentration of hydrogen peroxide); BA5% + CA1% (5% boric acid associated with 1% citric acid). The cleaning efficacy in the cervical, middle, and apical thirds of the post‐space, and the push‐out bond strength at 24 h and 6 months after post cementation were evaluated by Kruskal‐Wallis and two‐way ANOVA tests, respectively. BA5% + CA1% showed statistically significantly superior cleaning efficacy compared to the other solutions. This irrigation protocol also resulted in higher bond strength at 24 h and 6 months, regardless of the root third considered, and this was statistically significantly higher than those seen for DW and PA1% + HP. For BA5% + CA1% irrigation protocol, type 1 adhesive failure was the most prevalent. Post‐space irrigation with BA5% + CA1% provided both higher cleaning efficacy and better bond strength.
Lowering the age of consent: Legal, ethical, and clinical implications of adolescent‐directed therapy
Authors: McNamara Kathleen 
Published: June 2023

AbstractThis article discusses a recently enacted Colorado law that aims to reduce the youth suicide rate by lowering the age of consent for psychotherapy from age 15 to age 12. The author discusses the challenges therapists face when young adolescents seek therapy without parental consent in cases involving interparental conflict. Suggestions for managing adolescent‐directed therapy are offered.