bluuebunny/crossref_metadata_2025_split huggingface dataset:
Research-practice gap in accounting journals? A topic modeling approach
Authors: Federsel Florian Philipp , Fülbier Rolf Uwe , Seitz Jan 
Published: August 2023

PurposeA gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.Design/methodology/approachThe authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.FindingsThe results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.Practical implicationsThe authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.Originality/valueTo the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.
Decision-making in organizations: should managers use AI?
Authors: Brink Anniek , Benyayer Louis-David , Kupp Martin 
Published: August 2023

Purpose
Prior research has revealed that a large share of managers is reluctant towards the use of artificial intelligence (AI) in decision-making. This aversion can be caused by several factors, including individual drivers. The purpose of this paper is to better understand the extent to which individual factors influence managers’ attitudes towards the use of AI and, based on these findings, to propose solutions for increasing AI adoption.

Design/methodology/approach
The paper builds on prior research, especially on the factors driving the adoption of AI in companies. In addition, data was collected by means of 16 expert interviews using a semi-structured interview guideline.

Findings
The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

Research limitations/implications
The paper identifies four ways to foster AI integration for organizational decision-making as areas for further empirical analysis by business researchers.

Practical implications
This paper offers four ways to foster AI adoption for organizational decision-making: explaining the benefits and training the more adverse categories, explaining how the algorithms work and being transparent about the shortcomings, striking a good balance between automated and human-made decisions, and involving users in the design process.

Social implications
The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

Originality/value
This study is one of few to conduct qualitative research into the individual factors driving usage intention among managers; hence, providing more in-depth insights about managers’ attitudes towards algorithmic decision-making. This research could serve as guidance for developers developing algorithms and for managers implementing and using algorithms in organizational decision-making.
Risk attitudes impact the entrepreneurial choices of Chinese agricultural laborers: a deep mechanism analysis
Authors: Wu Guanghao , Shi Xiuyi , Li Jiajia 
Published: August 2023

PurposeThe purpose of this paper is to precisely measure the risk attitudes of Chinese agricultural laborers and then analyze the impact and mechanism of risk attitudes on the entrepreneurial choices of Chinese agricultural laborers.Design/methodology/approachThis paper is based on the theory of expected utility function and utilizes the authoritative China Family Panel Studies (CFPS) to accurately measure the risk attitudes of 7,639 Chinese agricultural laborers through experimental methods. In the empirical analysis, this paper employed Probit, IV-Probit and mediation effect models to examine the research hypotheses.FindingsFirst, agricultural laborers with the lowest risk appetite account for 54.8%, which is 8.69 times the number of agricultural laborers with the highest risk appetite. Second, agricultural laborers preferring risk are more likely to engage in entrepreneurship; this result has been validated through a series of robustness tests. Third, mechanism analysis shows that risk attitude drives the entrepreneurship of Chinese agricultural laborers through improving interpersonal trust, social interaction and formal credit behavior.Originality/valueExisting research has mainly investigated the impact of risk attitudes on the entrepreneurial choices of the general population, with limited attention paid to agricultural laborers. The potential mechanisms in that process remain unclear, and the measurement results of risk attitude also require further precision. Based on experimental method, this paper not only helps clarify the relationship between risk attitudes and agricultural laborers entrepreneurship in China, but also provides policy recommendations to promote agricultural laborers entrepreneurship and drive rural development.
Pre‐operative gastric ultrasound in patients at risk of pulmonary aspiration: a prospective observational cohort study
Authors: Baettig S. J. , Filipovic M. G. , Hebeisen M. , Meierhans R. , Ganter M. T. 
Published: August 2023

SummaryPoint‐of‐care gastric sonography offers an objective approach to assessing individual pulmonary aspiration risk before induction of general anaesthesia. We aimed to evaluate the potential impact of routine pre‐operative gastric ultrasound on peri‐operative management in a cohort of adult patients undergoing elective or emergency surgery at a single centre. According to pre‐operative gastric ultrasound results, patients were classified as low risk (empty, gastric fluid volume ≤ 1.5 ml.kg‐1 body weight) or high risk (solid, mixed or gastric fluid volume > 1.5 ml.kg‐1 body weight) of aspiration. After sonography, examiners were asked to indicate changes in aspiration risk management (none; more conservative; more liberal) to their pre‐defined anaesthetic plan and to adapt it if patient safety was at risk. We included 2003 patients, 1246 (62%) of which underwent elective and 757 (38%) emergency surgery. Among patients who underwent elective surgery, 1046/1246 (84%) had a low‐risk and 178/1246 (14%) a high‐risk stomach, with this being 587/757 (78%) vs. 158/757 (21%) among patients undergoing emergency surgery, respectively. Routine pre‐operative gastric sonography enabled changes in anaesthetic management in 379/2003 (19%) of patients, with these being a more liberal approach in 303/2003 (15%). In patients undergoing elective surgery, pre‐operative gastric sonography would have allowed a more liberal approach in 170/1246 (14%) and made a more conservative approach indicated in 52/1246 (4%), whereas in patients undergoing emergency surgery, 133/757 (18%) would have been managed more liberally and 24/757 (3%) more conservatively. We showed that pre‐operative gastric ultrasound helps to identify high‐ and low‐risk situations in patients at risk of aspiration and adds useful information to peri‐operative management. Our data suggest that routine use of pre‐operative gastric ultrasound may improve individualised care and potentially impact patient safety.
Localised non‐metastatic sarcomatoid renal cell carcinoma: a 31‐year externally verified study
Authors: Blum Kyle A. , Silagy Andrew W. , Knezevic Andrea , Weng Stanley , Wang Alan , Mano Roy , Marcon Julian , DiNatale Renzo G. , Sanchez Alejandro , Tickoo Satish , Gupta Sounak , Motzer Robert , Haas Naomi B. , Kim Se Eun , Uzzo Robert G. , Coleman Jonathan A. , Hakimi A. Ari , Russo Paul 
Published: August 2023

ObjectiveTo evaluate post‐nephrectomy outcomes and predictors of cancer‐specific survival (CSS) between patients with localised sarcomatoid renal cell carcinoma (sRCC) and those with Grade 4 RCC (non‐sRCC), as most sRCC research focuses on advanced or metastatic disease with limited studies analysing outcomes of patients with localised non‐metastatic sRCC.Patients and MethodsA total of 564 patients with localised RCC underwent partial or radical nephrectomy between June 1988 to March 2019 for sRCC (n = 204) or World Health Organization/International Society of Urological Pathology Grade 4 non‐sRCC (n = 360). The CSS at every stage between groups was assessed. Phase III ASSURE clinical trial data were used to externally validate the CSS findings. The Mann–Whitney U‐test and chi‐squared test compared outcomes and the Kaplan–Meier method evaluated CSS, overall survival (OS) and recurrence‐free survival. Clinicopathological features associated with RCC death were evaluated using Cox proportional hazards regression.ResultsThe median follow‐up was 31.5 months. The median OS and CSS between the sRCC and Grade 4 non‐sRCC groups was 45 vs 102 months and 49 vs 152 months, respectively (P < 0.001). At every stage, sRCC had worse CSS compared to Grade 4 non‐sRCC. Notably, pT1 sRCC had worse CSS than pT3 Grade 4 non‐sRCC. Negative predictors of CSS were sarcomatoid features, non‐clear cell histology, positive margins, higher stage (pT3/pT4), and use of minimally invasive surgery (MIS). ASSURE external verification showed worse CSS in patients with sRCC (hazard ratio [HR] 1.63, 95% confidence interval [CI] 1.12–2.36; P = 0.01), but not worse outcomes in MIS surgery (HR 1.39, 95% CI 0.75–2.56; P = 0.30).ConclusionsLocalised sRCC had worse CSS compared to Grade 4 non‐sRCC at every stage. Negative survival predictors included positive margins, higher pathological stage, use of MIS, and non‐clear cell histology. sRCC is an aggressive variant even at low stages requiring vigilant surveillance and possible inclusion in adjuvant therapy trials.
Navigating and resisting platform affordances: Online sex work as digital labor
Authors: Rand Helen M. , Stegeman Hanne M. 
Published: August 2023

AbstractThe context in which labor occurs shapes work. In online work, the platform is one site of work and therefore influences the experiences of workers. Current research on affordances considers how these platform features create value for the platform, shape workers' rights and safety, and reinforce existing racial hierarchies through algorithms. This project, researching online sex work practices in the UK, adds to this literature on platform work by analyzing how workers themselves experience and view the role of platform affordances in their work. With sex work as gendered and stigmatized labor, it also provides unique insights into the role of platforms in valuing typically feminized work both economically and culturally. Drawing on 19 interviews with workers on the UK‐dominant platform AdultWork and platform observations, we show that platform affordances do create, shape, and maintain the valuation of online labor but in dynamic and relational processes with workers. Structural analysis shows how platform affordances may create competition that decreases the value of labor, but individually sex workers revealed strategies to engage with these affordances to resist devaluation and set boundaries in what appears to be a highly competitive market, thus, highlighting the multidirectional, relational agency, and connectivity between platform affordances and workers. By focusing on the experiences of sex workers, the findings contribute to discussions on the role of platforms in valuing feminized online labor.
3D‐printed alumina‐based ceramics with spatially resolved porosity
Authors: Nohut Serkan , Schlacher Josef , Kraleva Irina , Schwentenwein Martin , Bermejo Raul 
Published: August 2023

AbstractThe interest on porous ceramics has increased in the last years with the developments in additive manufacturing methods, enabling design of components with complex geometries for membranes, filters, catalytic converters, or biostructures. In this study, porous alumina samples were produced by using different concentrations of poly(methyl methacrylate) (PMMA) as pore‐forming agent (PFA) in a photocurable slurry via vat photopolymerization (VPP). The effect of layer thickness, PMMA particle size, and sintering temperature on the mechanical properties and microstructural features of the samples was investigated as a function of PMMA concentration. It is shown that the mechanical properties of 3D‐printed porous alumina are comparable with those fabricated by conventional processes. The Young modulus, fracture toughness as well as the biaxial strength decreased with increasing weight concentration of PFA (resulting in an increased total porosity). Specially using smaller PMMA particles has a positive effect, resulting in higher Young's modulus as well as fracture toughness. The feasibility of VPP for fabricating novel parts with more complex porosity regions is explored by printing multi‐material samples and porosity‐graded architectures. The counterbalance effect between porosity and mechanical properties may be optimized by tailoring material composition and processing parameters.
Extraction and characterisation of avocado seed starch (Persea americana Miller) and application in aerogels
Authors: Frasson Sabrina Feksa , Nunes Gabrielle Tomaz , Biduski Barbara , Mendonça Carla Rosane Barboza , Colussi Rosana 
Published: August 2023

SummaryAvocado seed (Persea americana Miller) is a by‐product of fruit processing and is considered a potential alternative source of starch. The use of starches from unconventional sources can be an alternative to replace modified starches as a functional ingredient in food systems. This study aimed to extract and characterise starch from avocado seed varieties Fortuna and Hass and produce aerogels. Starches were characterised by physical, chemical, thermal and morphological properties. The aerogels were produced by physical crosslinking and evaluated for water absorption capacity and physical properties. The starch extraction yield was 12%, and the granules had oval and spherical morphology. Amylose content ranged from 41.95% to 49.46%, and relative crystallinity from 22% to 25% for Hass and Fortuna, respectively. The Fortuna starch showed higher pasting temperature, peak viscosity, peak time and final viscosity values. Aerogels had excellent structural characteristics and had not deformed after 24 h of hydration; the Fortuna starch aerogels showed higher water absorption and mechanical resistance. The properties of avocado seed starch indicate a vast potential for application in food industries and for developing biodegradable packaging with excellent physical properties and excellent water retention capacity.
Reviewer Acknowledgements for Applied Economics and Finance, Vol. 10, No. 3
Authors: Gibbs Nikki 
Published: August 2023

Applied Economics and Finance (AEF) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether AEF publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 10, Number 3 Ali Darub Al-Hiyali, University of Anbar, IraqBabacar Seck, University of Bahrain, BahrainHichem Maraghni, University of Taibah, TunisiaIgor Matyushenko, School of Foreign Economic Relations and Touristic Business, UkraineKeffala Mohamed Rochdi, University of Manouba, TunisiaLingkai Kong, Izmir University of Economics, TurkeyMagdalena Radulescu, University of Pitesti, RomaniaMarco Muscettola, Independent Researcher-Credit Risk Manager, ItalyNikoloz Chikhladze, Akaki Tsereteli State University, GeorgiaPatrycja Kowalczyk-Rolczynska, Wroclaw University of Economics and Business, PolandRajeev Rana, APB Govt. P.G. College, IndiaRamona Orastean, Lucian Blaga University of Sibiu, RomaniaSzabolcs Blazsek, Universidad Francisco Marroquín, GuatemalaY. Saidi, M’sila University, Algeria Nikki GibbsEditorial AssistantOn behalf of,The Editorial Board of Applied Economics and FinanceRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://aef.redfame.com
Physical Activity During the COVID-19 Stay-at-Home Order in Active Older Adults: A Qualitative Study
Authors: Damewood Maria E. , Clark Savannah-Faith , Artese Ashley L. 
Published: August 2023

To reduce the spread of COVID-19, in March of 2020, the state of Virginia issued a stay-at-home order requiring fitness center closures for 2.4 months. The purpose of this study was to explore how the fitness center closures influenced physical activity (PA) in older adults who previously participated in the centers’ exercise classes. Eleven older adults (69.0 ± 6.6 years) completed semistructured interviews, which were transcribed and analyzed to identify emergent themes. Ten participants reported engaging in PA during the stay-at-home order; four participants maintained/increased PA compared to prepandemic levels. Four themes emerged regarding PA are as follows: recognition of the value of PA, high self-efficacy in regard to PA, adaptation to circumstances, and functional limitations. Findings suggest that prior exercise class participation positively influenced PA. While most participants did not maintain prepandemic PA levels, they remained active because they recognized the benefits of PA, had high self-efficacy for exercise, and adapted to their circumstances.
The tRNA methyltransferase TrmB is critical for
Acinetobacter baumannii
stress responses and pulmonary infection
Authors: McGuffey Jenna C. , Jackson-Litteken Clay D. , Di Venanzio Gisela , Zimmer Aubree A. , Lewis Jessica M. , Distel Jesus S. , Kim Kyusik Q. , Zaher Hani S. , Alfonzo Juan , Scott Nichollas E. , Feldman Mario F. 
Published: August 2023

ABSTRACT

Successful pathogens must be able to adapt to a multitude of stressors imposed by their host.
Acinetobacter baumannii
has emerged as a major global health threat due to its exceptional ability to adapt to hostile environments and skyrocketing rates of multidrug resistance. Recent studies have begun to explore the importance of tRNA methylation in the regulation of bacterial stress responses, including adaptation to antibiotic and oxidative stresses. However, tRNA methyltransferases (trms) have not been investigated in
A. baumannii
. Bioinformatic analyses revealed nine putative, SAM-dependent trms conserved across clinical
A. baumannii
isolates and laboratory strains. We generated eight
trm
mutants in a modern, colistin-resistant clinical isolate, ARC6851, and analyzed the mutants’ stress responses. One mutant, Δ
trmB
, was vastly more sensitive to oxidative stress and displayed a growth defect at low pH. Accordingly, Δ
trmB
was unable to replicate in J774A.1 macrophages and had decreased virulence in an acute pneumonia murine model. Subsequently, we showed that
A. baumannii
TrmB makes the m
7
G tRNA modification. A proteomic analysis revealed that ARC6851 significantly upregulates a siderophore biosynthesis and uptake cluster, acinetobactin, under oxidative stress. In contrast, the upregulation of the acinetobactin proteins in Δ
trmB
was only modest, which impacted its ability to withstand iron deprivation under oxidative stress. qRT-PCR data showed that TrmB-dependent regulation of acinetobactin is post-transcriptional. Our results indicate that TrmB-mediated stress responses are important for
A. baumannii
pathogenesis, highlighting the therapeutic potential of targeting trms to combat the rise of multidrug-resistant
A. baumannii
.

IMPORTANCE

As deficiencies in tRNA modifications have been linked to human diseases such as cancer and diabetes, much research has focused on the modifications’ impacts on translational regulation in eukaryotes. However, the significance of tRNA modifications in bacterial physiology remains largely unexplored. In this paper, we demonstrate that the m
7
G tRNA methyltransferase TrmB is crucial for a top-priority pathogen,
Acinetobacter baumannii
, to respond to stressors encountered during infection, including oxidative stress, low pH, and iron deprivation. We show that loss of TrmB dramatically attenuates a murine pulmonary infection. Given the current efforts to use another tRNA methyltransferase, TrmD, as an antimicrobial therapeutic target, we propose that TrmB, and other tRNA methyltransferases, may also be viable options for drug development to combat multidrug-resistant
A. baumannii
.
Lorazepam Stimulates IL6 Production and Is Associated with Poor Survival Outcomes in Pancreatic Cancer
Authors: Cornwell Abigail C. , Tisdale Arwen A. , Venkat Swati , Maraszek Kathryn E. , Alahmari Abdulrahman A. , George Anthony , Attwood Kristopher , George Madison , Rempinski Donald , Franco-Barraza Janusz , Seshadri Mukund , Parker Mark D. , Cortes Gomez Eduardo , Fountzilas Christos , Cukierman Edna , Steele Nina G. , Feigin Michael E. 
Published: August 2023

Abstract

Purpose:
This research investigates the association between benzodiazepines (BZD) and cancer patient survival outcomes, the pancreatic cancer tumor microenvironment, and cancer-associated fibroblast (CAF) signaling.

Experimental Design:
Multivariate Cox regression modeling was used to retrospectively measure associations between Roswell Park cancer patient survival outcomes and BZD prescription records. IHC, H&E, Masson's trichrome, RNAscope, and RNA sequencing were used to evaluate the impact of lorazepam (LOR) on the murine PDAC tumor microenvironment. ELISA and qPCR were used to determine the impact of BZDs on IL6 expression or secretion by human-immortalized pancreatic CAFs. PRESTO-Tango assays, reanalysis of PDAC single-cell sequencing/TCGA data sets, and GPR68 CRISPRi knockdown CAFs were used to determine the impact of BZDs on GPR68 signaling.

Results:
LOR is associated with worse progression-free survival (PFS), whereas alprazolam (ALP) is associated with improved PFS, in pancreatic cancer patients receiving chemotherapy. LOR promotes desmoplasia (fibrosis and extracellular matrix protein deposition), inflammatory signaling, and ischemic necrosis. GPR68 is preferentially expressed on human PDAC CAFs, and n-unsubstituted BZDs, such as LOR, significantly increase IL6 expression and secretion in CAFs in a pH and GPR68-dependent manner. Conversely, ALP and other GPR68 n-substituted BZDs decrease IL6 in human CAFs in a pH and GPR68-independent manner. Across many cancer types, LOR is associated with worse survival outcomes relative to ALP and patients not receiving BZDs.

Conclusions:
We demonstrate that LOR stimulates fibrosis and inflammatory signaling, promotes desmoplasia and ischemic necrosis, and is associated with decreased pancreatic cancer patient survival.