bluuebunny/crossref_metadata_2025_split huggingface dataset:
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence
Authors: MAKSYMOV ELDAR , PEECHER MARK , SUTHERLAND ANDREW , WEBER JOSEPH 
Published: August 2023

ABSTRACTAuditors are expected to identify and resolve material misstatements (MMs) in management's financial statements. However, beyond the audit opinion, the audit process is opaque. To address this, we independently survey 462 audit partners and interview 24 audit partners, CFOs, and audit committee members on how partners assess and address MM risk, resolve MMs, and the consequences of MMs. Partners identify MMs in approximately 9% (15%) of public (private) engagements and use qualitative factors to waive apparent MMs. Loan covenant and going‐concern issues increase MM risk more than earnings benchmark issues. Partners point to a variety of both auditor and client factors as threats to audit effectiveness. Partners often rely on rapport with management and involve the national office and audit committee in resolving MMs. Partner incentives around restatements are context specific. Our results provide new insights into the auditor's role in financial reporting that are relevant to academics, practitioners, and regulators.
Gun‐ownership disclosure and localized home prices
Authors: Seiler Michael J. , Yang Liuming 
Published: August 2023

AbstractThis article examines how the disclosure of local gun‐ownership information affects property values. Using the sudden disclosure of a gun‐ownership map in two New York counties, we explore how home sellers respond to this exogenous information shock. Our results show that an additional permit holder in the neighborhood leads to a 1% decrease in housing prices after the disclosure. This effect is highly localized in that property values are only negatively impacted by gun‐permit holders within 0.1 mi of the focal property. These findings highlight the negative effect of the disclosure of gun‐ownership information on localized home prices.
Analytics and applications of polyglycerol polyricinoleate (PGPR)—Current research progress
Authors: Su Chunxia , De Meulenaer Bruno , Van der Meeren Paul 
Published: August 2023

AbstractPolyglycerol polyricinoleate (PGPR) is a synthetic food additive containing a complex mixture of various esters. In recent years, there has been a growing trend to use PGPR‐stabilized water‐in‐oil (W/O) emulsions to replace fat in order to produce low‐calorie food products. In this respect, it is essential to comprehensively characterize the PGPR molecular species composition, which might enable to reduce its required amount in emulsions and foods based on a better understanding of the structure‐activity relationship. This review presents the recent research progress on the characterization and quantitative analysis of PGPR. The influencing factors of the emulsifying ability of PGPR in W/O emulsions are further illustrated to provide new insights on the total or partial replacement of PGPR. Moreover, the latest progress on applications of PGPR in food products is described. Current studies have revealed the complex structure of PGPR. Besides, recent research has focused on the quantitative determination of the composition of PGPR and the quantification of the PGPR concentration in foods. However, research on the quantitative determination of the (poly)glycerol composition of PGPR and of the individual molecular species present in PGPR is still limited. Some natural water‐ or oil‐soluble surfactants (e.g., proteins or lecithin) have been proven to enable the partial replacement of PGPR in W/O emulsions. Additionally, water‐dispersible phytosterol particles and lecithin have been successfully used as a substitute of PGPR to create stable W/O emulsions.
Evaluation of the treatment volume and removal rate of Rheocarna: A novel adsorption‐type blood purification device for patients with chronic limb‐threatening ischemia
Authors: Ohkubo Atsushi , Sakurasawa Takatoshi , Hoshikawa Yuki , Usui Mana , Hoshi Misaki , Shiga Takuto , Deushi Masaya , Komori Shigeto , Itagaki Ayako , Yamamoto Hiroko , Seshima Hiroshi , Kurashima Naoki , Iimori Soichiro , Naito Shotaro 
Published: August 2023

AbstractIntroductionChronic limb‐threatening ischemia (CLTI) is a clinical syndrome defined by peripheral arterial disease (PAD) combined with rest pain, gangrene, or leg ulceration for longer than two weeks resulting in lower extremity amputation. In recent years, low‐density lipoprotein apheresis (LDL‐A) has been implemented for PAD treatment. However, it has not been possible to ensure insurance coverage for patients with lower LDL levels than 140 mg/dL under cholesterol‐lowering drugs. Rheocarna is a novel adsorption‐type blood purification device for the treatment of CLTI by adsorbing LDL and fibrinogen (Fib) that is not constrained by hypercholesterolemia and is not amenable to or nonresponsive to revascularization surgery. The only requirements for use are that the blood flow rate increases up to 200 mL/min gradually.MethodsTo evaluate the applicability of this treatment procedure, we compared the removal rates of Fib and LDL following Rheocarna therapy using various blood treatment volumes (6, 10.5, and 19.5 L).ResultsFib and LDL removal rates were about 20% and 15%–25% per treatment, with no significant differences between treatment volumes. Following treatment with Rheocarna, blood pressure tends to decrease at first, which later increases, and the higher the treatment volume, the longer the time of low blood pressure tended to be.ConclusionAlthough no significant difference was found in the removal rate of Fib and LDL in response to increase volume to 6 L or beyond in this study, the 6 L volume is considered effective enough for the removal of Fib and LDL.
Glasgow prognostic score as an outcome predictor for patients initiating hemodialysis
Authors: Ștefan Gabriel , Zugravu Adrian , Stancu Simona 
Published: August 2023

AbstractIntroductionThis retrospective study examined the relationship between the Glasgow Prognostic Score (GPS) at hemodialysis (HD) initiation and overall/cardiovascular mortality.MethodsA total of 264 patients starting HD between 2014 and 2015 at a single center were studied. Follow‐up persisted until therapy change, death, or study end (December 31, 2021), with a median of 6.8 years.ResultsPatients with a higher GPS more frequently had emergent HD initiation and showed increased eGFR at initiation. During follow‐up, 60% of patients died, with cardiovascular disease being the leading cause. Univariate analysis revealed a significant difference in median survival time across GPS classes. Cox proportional hazard models confirmed a significant association between GPS and mortality.ConclusionsWe report a significant association between GPS at HD initiation and mortality. GPS may prove useful as a prognostic tool for identifying high‐risk patients, underscoring the need for future research to validate these findings and explore the potential of GPS‐based interventions.
“Even though we're married, I'm single”: The meaning of jail incarceration in romantic relationships
Authors: Turney Kristin , Malae Katelyn Rose , Christensen MacKenzie A. , Halpern‐Meekin Sarah 
Published: August 2023

AbstractJail incarceration substantially transforms romantic relationships, and incarceration may alter the commitment between partners, thereby undermining or strengthening relationships. In this article, we use in‐depth interviews with 85 women connected to incarcerated men (as current or former romantic partners) to explore how women articulate relationship changes that stem from their partner's jail incarceration, a common but understudied form of contact with the criminal legal system. We identify three interrelated and mutually reinforcing processes, which are shaped by and shape a partner's commitment to the relationship. First, incarceration produces liminality in the status of the relationship. Second, incarceration fosters women's sense of independence from their incarcerated partners. Third, incarceration creates space for partners to reevaluate how they prioritize the relationship in their lives. Jail incarceration intervenes in romantic relationships at different points during each relationship, and accordingly, women experience heterogeneity in processes of liminality, independence, and reprioritization. These processes contribute to differential relationship experiences, with some relationships deteriorating during incarceration, others strengthening, and others neither deteriorating nor strengthening. By systematically uncovering these processes linking jail incarceration to romantic relationships, we advance an understanding of how the criminal legal system can shape relationship commitment processes and inequalities among families.
Decreased in n‐3 DHA enriched triacylglycerol in small extracellular vesicles of diabetic patients with cardiac dysfunction
Authors: Ding Wei , Zhang Xuejuan , Xiao Dandan , Chang Wenguang 
Published: August 2023

AbstractPurposeDiabetic cardiomyopathy is the leading cause of death in diabetic patients, and the mechanism by which factors other than hyperglycemia contribute to the development of diabetic cardiomyopathy is unknown. Serum small extracellular vesicles (sEVs) carry bioactive proteins or nuclei, which enter into remote tissues and modulate cell functions. However, in diabetic conditions, the changes of lipids carried by sEVs has not been identified. Our study aims to explore the changes of lipids in sEVs in diabetic patients with cardiovascular disease, we hope to provide new ideas for understanding the role of lipid metabolism in the pathogenesis of diabetic cardiomyopathy.MethodsSEVs samples derived from serum of health controls (Ctrl), diabetic patients without cardiovascular diseases (DM), and diabetic patients with cardiovascular diseases (DM‐CAD) were used for lipidomics analysis. Because AC16 cells are also treated with those sEVs to confirm the entrance of cells and effects on insulin sensitivity, a lipidomics analysis on cells was also performed.Results and ConclusionsIn this study, we found that docosahexaenoic acid (DHA)‐triacylglycerides of sEVs from serums of DM‐CAD patients decreased significantly, and those sEVs could enter into AC16 cells and diminish insulin sensitivity. In addition, DHA‐triacylglycerides were also decreased in cells treated with sEVs from DM‐CAD. Therefore, DHA‐triacylglycerides carried by sEVs may mediate intercellular signaling and be associated with the incidence of diabetic cardiovascular complications.
Diabesity phenotype in relation to the incidence and resolution of nonalcoholic fatty liver disease: A prospective cohort study
Authors: Kong Lijie , Ye Chaojie , Wang Yiying , Dou Chun , Zheng Jie , Wang Shuangyuan , Lin Hong , Zhao Zhiyun , Li Mian , Xu Yu , Chen Yuhong , Lu Jieli , Xu Min , Wang Weiqing , Ning Guang , Bi Yufang , Wang Tiange 
Published: August 2023

AbstractBackgroundDiabesity is a term used to emphasize the dual epidemic and the combined detrimental effects of diabetes and obesity. We aimed to investigate the associations of diabesity with the incidence and resolution of nonalcoholic fatty liver disease (NAFLD).MethodsThis prospective cohort study included 5549 participants with a median follow‐up of 4.3 years (2010–2015). Diabesity was defined as six categories by the combinations of glucose tolerance status (normal glucose tolerance [NGT], prediabetes, and diabetes) diagnosed by fasting and oral glucose tolerance test 2‐h glucose and hemoglobin A1c and general or abdominal obesity status. We examined the odds ratios (ORs) for the incidence and resolution of NAFLD associated with diabesity categories, respectively.ResultsFor NAFLD incidence, compared with the diabesity category of NGT with nonobesity, the categories of either glucose intolerance or general obesity were associated with higher risks of NAFLD, of which the categories with obesity, regardless of glucose intolerance status, exhibited greater risks (ORs ranged from 3.19 to 4.49) than the categories of nonobesity. For NAFLD resolution, the categories of prediabetes or diabetes with obesity were associated with decreased likelihoods of a resolution of NAFLD (ORs ranged from 0.40 to 0.58). These association patterns were consistent across various definitions of diabesity by glucose tolerance status diagnosed by different combinations of glycemic parameters and general or abdominal obesity.ConclusionsThe diabesity association pattern with NAFLD incidence was mainly determined by obesity, while that with NAFLD resolution was driven by the combined phenotype of glucose intolerance and obesity.
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
Authors: De Simone Lisa , Stomberg Bridget , Williams Brian 
Published: August 2023

AbstractGlobal tax enforcement policies have received increased attention since the financial crisis, with much stated focus on curbing perceived harmful tax practices of multinational corporations. Yet there is a dearth of evidence on possible differential effects of home‐country tax enforcement on multinationals. We take a step toward filling this void in the tax policy discussion by examining whether there is a differential relation between changes in home‐country enforcement and the tax avoidance of domestic versus multinational corporations. Using OECD data on 50 countries from 2005 to 2019, we find increases in home‐country enforcement are associated with lower levels of tax avoidance for domestic firms than for multinational corporations. Using a subset of firms from the Bureau van Dijk database, we find that multinationals avoid more tax in foreign countries when home‐country enforcement increases. Results are stronger for multinationals with a higher proportion of subsidiaries in low‐tax countries and when enforcement spending is low. These findings have implications for policy‐makers and highlight the importance of coordinated enforcement efforts across jurisdictions—such as the recently proposed global minimum tax—to successfully curb multinationals' worldwide tax avoidance.
Incidence, causes, and management of failed awake fibreoptic intubation—A retrospective study of 833 procedures
Authors: Karlsen Kjetil Andreas Hognestad , Gisvold Sven Erik , Nordseth Trond , Fasting Sigurd 
Published: August 2023

AbstractAwake fibreoptic intubation has been considered a gold standard in the management of the difficult airway. However, failure may cause critical situations. The aim of this study was to investigate the incidence and causes of failed awake fibreoptic intubation at a tertiary care hospital. The study was conducted at St. Olav University Hospital in Trondheim, Norway. Problems occurring during anaesthesia are routinely recorded in the electronic anaesthesia information system (Picis Clinical Solutions Inc.), including difficult intubations. We applied text search on all anaesthesia records between 2011 and 2021 and identified 833 awake fibreoptic intubations. The anaesthesia records were examined to identify failed awake fibreoptic intubations, the cause of failure and how the airway ultimately was secured. Among 233,938 patients who received anaesthesia, 90,397 received tracheal intubation and 833 received awake fibreoptic intubation. Twenty‐nine of the procedures failed. In nine patients the failure caused loss of airway control with desaturation and hypoventilation. The major causes of failure were dislodged tube after induction of general anaesthesia (n = 8), patient distress (n = 5), tube not able to pass (n = 5), and airway bleeding (n = 3). The situations were primarily solved using direct laryngoscopy, with or without bougie, or with video laryngoscopy. Tracheostomy was performed in four patients. Awake fibreoptic intubation failed in 3.5% of patients, most often due to dislocation, problems passing the tracheal tube, or patient discomfort. The failure rate was higher than in previous studies.
Disparities in use of physical restraints at an urban, minority‐serving hospital emergency department
Authors: Pino Elizabeth C. , Gonzalez Felisha , Nelson Kerrie P. , Jaiprasert Sorraya , Lopez Gina M. 
Published: August 2023

AbstractBackgroundRecent reports have identified associations between patient race and ethnicity and use of physical restraint while receiving care in the emergency department (ED). However, no study has assessed this relationship in hospitals primarily treating patients of color and underserved populations. The primary objective of this study was to evaluate the association between race/ethnicity and the use of restraints in an ED population at a minority‐serving, safety‐net institution.MethodsFor this cross‐sectional study, chart review identified all adult patients presenting to the Boston Medical Center ED between January 2018 and April 2021. Generalized estimating equation logistic regression modeling was conducted to evaluate associations between race and use of restraints.ResultsOf 348,384 ED visits (22.9% White, 46.7% Black, 23.1% Hispanic), 1852 (0.5%) had an associated physical restraint order. Multivariable models showed significant interactions (p = 0.02) between race/ethnicity, behavioral health diagnosis, and sex on the primary outcome of physical restraint. Stratified analysis revealed that among patients with no behavioral health diagnoses, Black (odds ratio [OR] 0.50, 95% confidence interval [CI] 0.34–0.72, p = 0.0003) and Hispanic (OR 0.35, 95% CI 0.20–0.63, p = 0.0004) patients had lower odds of restraint than White patients. Among female patients with a mental health and/or substance use disorder diagnosis, Black (OR 1.95, 95% CI 1.49–2.54, p < 0.0001) and Hispanic (OR 2.13, 95% CI 1.49–3.03, p < 0.0001) patients had higher odds of restraint than White patients. Similar trends were observed for Black male patients (OR 1.60, 95% CI 1.34–1.91, p < 0.0001) but not for Hispanic male patients (OR 0.96, 95% CI 0.73–1.26, p = 0.77) with behavioral health diagnoses who had similar odds of restraint to White patients. Additional factors associated with physical restraint include younger age, public or lack of insurance, and ED visits during the pandemic.ConclusionsRacial disparities exist in restraint utilization at this minority‐serving safety‐net hospital; however, these disparities are modified by sex and by behavioral health diagnoses. The reasons for these disparities may be multifactorial and warrant further investigation.
Population genetic diversity in Nezara viridula by analysis of mitochondrial control region sequences
Authors: Pérez de Rosas Alicia R. , García Beatriz A. 
Published: August 2023

Abstract
Here, we examine genetic diversity and dispersal patterns in populations of the agricultural pest Nezara viridula from Argentina using mitochondrial control region sequences.
The DNA sequence comparisons of 1837 base pairs of the control region revealed 60 haplotypes determined by a total of 108 variable sites. The observed total haplotype diversity (Hd) value was 0.99, and the nucleotide diversity was 0.00423 and 0.00571 according to π and θW, respectively.
The high haplotype diversity and low nucleotide diversity, as well as both neutrality tests and unimodal mismatch distributions, suggested a recent expansion in the populations of N. viridula from Argentina. The expansion of the populations of this insect is probably due to the recent agricultural expansion and intensification of soybean cultivation in this country.
No significant levels of genetic differentiation were detected, suggesting that gene flow predominates over genetic drift. In addition, the Bayesian individual assignment analysis revealed that all populations share ancestry. It is probable that the growth in the area cultivated with soybean has generated stable and continuous habitats that allow gene flow among populations of N. viridula.
The results of demographic history analysis suggest that the direction of migration of N. viridula would be associated with the growth pattern of soybean crops in Argentina.
State‐contingent production technology formulation: Identifying states of nature using reduced‐form econometric models of crop yield
Authors: Bokusheva Raushan , Baráth Lajos 
Published: August 2023

AbstractConducting experiments can be time consuming and expensive, and may not always be reasonable. Therefore, empirical research often derives structural parameters based on observational data and reduced‐form econometric models. The state‐contingent approach presents a consistent conceptual framework for analyzing producer decisions under uncertainty. However, application of this structural modeling approach has been hampered by data constraints, particularly the lack of information for mapping producers' stochastic outputs onto a set of the states of nature representing different uncertain events. Consistent mapping of uncertainty is particularly critical in the context of multiple output production where weather shocks often have different effects across crops and in microeconometric analyses when unobserved farm heterogeneity may confound the effect of uncertainty. Our study demonstrates how the application of reduced‐form approaches can overcome constraints of structural econometric modeling associated with the lack of relevant data and presents an approach for identifying states of nature in the context of multiple output production using reduced‐form econometric models of crop yield. In an empirical application based on Hungarian farm accountancy data, we demonstrate that the proposed approach allows a consistent mapping of production uncertainty in crop farming, utilizes panel data structure, and controls for potential endogeneity due to unobserved farm heterogeneity. We anticipate the presented approach to be useful for developing further the state‐contingent approach and to stimulate further studies combining the strengths of structural approaches and reduced‐form models.
Current state and prospects of artificial intelligence in allergy
Authors: van Breugel Merlijn , Fehrmann Rudolf S. N. , Bügel Marnix , Rezwan Faisal I. , Holloway John W. , Nawijn Martijn C. , Fontanella Sara , Custovic Adnan , Koppelman Gerard H. 
Published: August 2023

AbstractThe field of medicine is witnessing an exponential growth of interest in artificial intelligence (AI), which enables new research questions and the analysis of larger and new types of data. Nevertheless, applications that go beyond proof of concepts and deliver clinical value remain rare, especially in the field of allergy. This narrative review provides a fundamental understanding of the core concepts of AI and critically discusses its limitations and open challenges, such as data availability and bias, along with potential directions to surmount them. We provide a conceptual framework to structure AI applications within this field and discuss forefront case examples. Most of these applications of AI and machine learning in allergy concern supervised learning and unsupervised clustering, with a strong emphasis on diagnosis and subtyping. A perspective is shared on guidelines for good AI practice to guide readers in applying it effectively and safely, along with prospects of field advancement and initiatives to increase clinical impact. We anticipate that AI can further deepen our knowledge of disease mechanisms and contribute to precision medicine in allergy.