bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting practices and regulations for extractive industries: a framework for harmonisation
Authors: Abdo Hafez , Owusu Freeman Brobbey , Mangena Musa 
Published: September 2023

Purpose
The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach
The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings
The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications
The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value
The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.
When I see your pain: effects of observing workplace ostracism on turnover intention and task performance
Authors: Wang Yanxia , Lai Ping 
Published: September 2023

PurposeThe perseverative cognition framework suggests that observing ostracism has negative implications for observers due to affective rumination and that a proactive personality might make observers more vulnerable to this effect.Design/methodology/approachData from 49 team leaders and 218 team members were obtained through a three-wave survey in China. Path analysis was used to examine the theoretical model.FindingsThe results indicate that observing ostracism increased turnover intention and reduced task performance and that these relationships were mediated by affective rumination. Furthermore, these effects were stronger for observers with high proactive personality.Research limitations/implicationsWorkplace ostracism harms employees; however, its effects on observers remain underexplored. This paper extends research on the effects of ostracism by revealing that ostracism is not only harmful to the well-being of its victims but also adversely affects the work-related attitudes and behaviors of observers, especially those with proactive personality.Practical implicationsOrganizations should be aware of the harmful effects of workplace ostracism on observers, and take actions to inhibit workplace ostracism as well as reduce the negatives impacts.Originality/valueThe results reveal the cognitive mechanism of affective rumination, in which observing workplace ostracism affects observers' behaviors and attitudes, highlighting the importance of observing effect of workplace ostracism.
The role of investor protection in stock price crash risk: a comparison of developing and developed Asian economies
Authors: Haider Muhammad Jawad , Ahmad Maqsood , Wu Qiang 
Published: September 2023

PurposeThis study examines the influence of investor protection on stock price crash risk (SPCR) in Asian economies.Design/methodology/approachThis study used yearly data from 432 nonfinancial companies publicly listed firms in six countries (i.e., China, India, Pakistan, Hong Kong, Japan and Singapore) from 2007 to 2020 to investigate the relationship between investor protection and the risk of stock price crashes. The hypothesis was tested using a generalized least square panel regression.FindingsThe results suggest that investor protection significantly affects SPCR in Asian economies. Furthermore, the findings show that the stocks of firms whose investors received the best protection were less prone to crash in developed Asian economies. However, in developing Asian economies, the stocks of firms whose investors received the best protection were more prone to crashes.Practical implicationsIt provides awareness and understanding of how the level of investor protection affects SPCR, which could be useful for decision-makers and professionals across a spectrum of financial and non-financial institutions, such as portfolio managers and traders in commercial banks, investment banks and mutual funds. This knowledge enables informed decision-making and the formulation of effective policies to manage stock market volatility.Originality/valueThis study appears to be the first of its kind to focus on the link between investor protection and SPCR within the specific context of developed and developing Asian economies.
The dark side of travel: the effect of tourist harassment on destination image and destination revisit intent: a moderated mediation approach
Authors: Hamdy Ahmed , Zhang Jian , Eid Riyad 
Published: September 2023

PurposeThe authors’ examination aims to offer a quantitative perspective on the interrelationships between tourist harassment, the destination image, emotions and destination revisit intent. Furthermore, it explores the moderating role of travelers' experiences and tolerance in the link between tourist harassment, the destination image and revisit intentions.Design/methodology/approachThe authors’ examination seeks to fill this research gap by utilizing a combination of qualitative and quantitative methods to test eight hypotheses using AMOS 23 and PROCESS MARCO.FindingsThe findings showed that tourist harassment negatively impacts the destination image and revisit intentions. Moreover, it indicated that tourists' experiences and tolerance moderate the link between harassment, the destination image and revisit intentions for travelers with high levels of experience and tolerance compared to those with low levels.Originality/valueThis article contributes to travel research and service failure recovery research on tourist harassment and its consequences. To this end, it developed and validated a new tourist harassment scale. Moreover, it is the first study that examines the moderating role of visitors' experiences and tolerance on the link between tourist harassment, the destination image and revisit intentions. Finally, this article is the first to empirically offer destination harassment reduction techniques.
Importance performance analysis for sustainability of reused historical building: Mardin Sabanci City Museum and art gallery
Authors: Bekar İrem , Kutlu Izzettin , Ergün Ruşen 
Published: September 2023

PurposeThis study aimed to design a user-participatory methodology to investigate the post-occupancy sustainability of reused historical buildings and to apply it to a case study.Design/methodology/approachThis study was designed in four stages. In the first stage, the sustainability parameters and sub-parameters were determined in the reused historical buildings based on the literature. The second stage included a field study in which the current situation of the study area was analysed, and the users were reached using the survey technique. In the third stage, the data obtained from the user participation were analysed with importance performance analysis (IPA) and an IPA matrix was created. The fourth stage included an evaluation of the results of the analysis and the development of recommendations.FindingsIPA is a supportive method for ensuring the sustainable use of historic buildings. According to the data obtained from the IPA, it was seen that the functional sustainability of the building was achieved to a great extent. At the same time, there were deficiencies in technical and environmental sustainability. In terms of aesthetic sustainability, it was observed that the importance and performance values given by the users were generally consistent with each other.Originality/valueThe originality of this study is that the performance of the reused historical buildings in the process of use was monitored with appropriate parameters, and a user-participated method was proposed that allows improvement suggestions to be developed in line with the results obtained.
Digital servitization bridging relational asymmetry
Authors: Asi Aiza De Torres , Floris Michela , Argiolas Giuseppe 
Published: September 2023

PurposeThis paper aims to investigate how firms such as Xerox, which have transitioned to a digital servitization business model, bridge relational asymmetry. It continues the theme of sustainability from the traditional three pillars—environmental, economic and social sustainability—to relational in terms of the quality of the relationship between the service provider and the customers.Design/methodology/approachUsing an exploratory method, qualitative data from the case of Xerox, a pioneering company that embraces servitization business models, has been gathered. The combination of exploratory archival and literature searches allows for a more in-depth understanding of servitization and how it bridges (or does not bridge) the relational asymmetry.FindingsThe results reveal that a relational dimension is inherent in the servitization business model, whereas in order to achieve sustainability, it must leverage transparency, which may be either an enabler or an impairing factor. A borderline for a transparent relationship that distinguishes these two parameters is established.Research limitations/implicationsThe study's single-case firm was limited to Xerox as an industry forerunner and could only represent mature and multinational enterprises.Practical implicationsWith the purpose of providing high-quality service, this exploratory paper gives managers rational insight into whether and when it is sustainable to fill the relational asymmetry between them as service providers and their customers.Social implicationsFrom the relational asymmetry perspective, the authors shed light on the aspect of transparency, which is a pivotal cause of any asymmetric relationship. Through the case of Xerox, the study further sheds light on the dual effect of transparency, which could either be an “enabling” or an “impairing” factor. Putting it together, the use of interaction as a basis for co-creation is at the crux of the emerging reality.Originality/valueThis paper examines servitization from a new perspective, proposing that the relational asymmetry bridged by servitization will determine the future of organizations that differentiate themselves through quality relationships.
2D fast Fourier transform analytical solutions in all space for all gravity and magnetic components
Authors: Boulanger Olivier 
Published: September 2023

ABSTRACTForward modelling of potential field data is an important part of optimization algorithms used to invert large datasets such as those involving rugged terrain or borehole data. Two‐dimensional fast Fourier transform modelling with a prism or a dipole is one of the most efficient methods compared to the forward modelling in the space domain. However, the exact solution of a prismatic source is limited to the case of a half‐space with the computation of data on a horizontal datum above the topography. Starting from the three‐dimensional Fourier forward modelling analytical formulation for a prism, an integration according to the wavenumber w is accomplished which allowed to find a two‐dimensional Fourier exact analytical formulation outside, at the interfaces of, and inside a prism for all potential field components. This new formulation requires the calculation of only four integrals. The gravity and magnetic fields are computed with this two‐dimensional fast Fourier transform formulation in the entire domain and compared with the analytical space domain and the three‐dimensional fast Fourier transform formulations. From the three‐dimensional calculated field, each component can be interpolated with the tri‐linear interpolation method along a borehole or on a drape surface simulating an airborne survey. Based on experiments demonstrated in this work, the two‐dimensional formulation in the Fourier domain gave accurate results with greater speed of execution in comparison to modelling in the space domain. The forward modelling method is tested on real gravity data from the north of Alberta (Canada).
A comparison of mechanical characteristics among Setaria viridis var. minor, Setaria italica, and Setaria × pycnocoma species of the family Poaceae
Authors: Shiba Masayuki , Sato Ryosuke , Fukuda Tatsuya 
Published: September 2023

AbstractSetaria viridis var. minor and Setaria × pycnocoma occur sympatrically in various places in Japan, despite their different morphological and mechanical traits. Morphological and mechanical analyses were performed to determine whether the putative hybrid S. × pycnocoma possessed the morphological and mechanical characteristics of its ancestral species, S. viridis var. minor and Setaria italica. Our results indicated that S. italica had the highest panicle weight and longest culm with the lowest culm mechanical strength and S. viridis var. minor had the lightest panicle weight and shortest culm with the highest culm mechanical strength. S. × pycnocoma had a wide range of culm strengths, including mechanical properties of both ancestral species, which suggested that the intermediate mechanical characteristics of this species had been gained by repeated introgression within themselves.
Association between serum sodium and 28‐day mortality in sepsis patients: A secondary data analysis from three large critical illness cohorts
Authors: Li Wei , Li Shuwen , Yuan Jia , Chen Xianjun , Chen Qimin , Xiao Chuan , Li Qing , Li Lu , Liu Ying , He Juan , Chen Lu , Shen Feng 
Published: September 2023

AbstractObjectiveThe present study was designed to explore the association between serum sodium and mortality in patients with sepsis by using a large sample, multicenter MIMIC‐IV database.MethodsWe extracted the data of 34 925 sepsis patients from the retrospective cohort mimicIV database. After adjusting the confounders, we explored the independent effects of serum sodium on 28‐day mortality.ResultsA nonlinear relationship existed between serum sodium and 28‐day mortality, of which a negative association was found between serum sodium and 28‐day mortality (odds ratio: 0.95, 95% CI: 0.94, 0.96, p = 0.0001) when serum sodium was in 102 mmol/L to 138 mmol/L, but a positive correlation appeared when sodium climbed to the range of 140–179 mmol/L (odds ratio: 1.04, 95% CI: 1.03–1.06, p = 0.0001).ConclusionsBoth lower and higher serum sodium levels are associated with an increased risk of death in sepsis patients.
Evaluating restriction enzyme selection for reduced representation sequencing in conservation genomics
Authors: López Ainhoa , Carreras Carlos , Pascual Marta , Pegueroles Cinta 
Published: September 2023

AbstractConservation genomic studies in non‐model organisms generally rely on reduced representation sequencing techniques based on restriction enzymes to identify population structure as well as candidate loci for local adaptation. While the expectation is that the reduced representation of the genome is randomly distributed, the proportion of the genome sampled might depend on the GC content of the recognition site of the restriction enzyme used. Here, we evaluated the distribution and functional composition of loci obtained after a reduced representation approach using Genotyping‐by‐Sequencing (GBS). To do so, we compared experimental data from two endemic fish species (Symphodus ocellatus and Symphodus tinca, EcoT22I enzyme) and two ecosystem engineer sea urchins (Paracentrotus lividus and Arbacia lixula, ApeKI enzyme). In brief, we mapped the sequenced loci to the phylogenetically closest reference genome available (Labrus bergylta in the fish and Strongylocentrotus purpuratus in the sea urchin datasets), classified them as exonic, intronic and intergenic, and studied their function by using Gene Ontology (GO) terms. We also simulated the effect of using both enzymes in the two reference genomes. In both simulated and experimental data, we detected an enrichment towards exonic or intergenic regions depending on the restriction enzyme used and failed to detect differences between total loci and candidate loci for adaptation in the empirical dataset. Most of the functions assigned to the mapped loci were shared between the four species and involved a myriad of general functions. Our results highlight the importance of restriction enzyme selection and the need for high‐quality annotated genomes in conservation genomic studies.
Paleoenvironmental Characteristics of Paleogene Lacustrine Source Rocks in the Western Bozhong Sag, Bohai Bay Basin, China: Evidence from Biomarkers, Major and Trace Elements
Authors: WANG Xiang , LIU Guangdi , SONG Zezhang , SUN Mingliang , WANG Xiaolin , WANG Feilong , CHEN Rongtao , GENG Mingyang , LI Yishu 
Published: September 2023

AbstractThe organic matter (OM) enrichment mechanisms and depositional environment characteristics of lacustrine source rocks in the western Bozhong Sag, Bohai Bay Basin in Northeast China remain controversial. To address these issues, based on Rock‐Eval pyrolysis, kerogen macerals, H/C and O/C ratios, GC‐MS, major and trace elements, the Dongying Formation Member (Mbr) 3 (E3d3), the Shahejie Formation mbrs 1 and 2 (E2s1+2), and the Shahejie Mbr 3 (E2s3) source rocks in the western Bozhong Sag were studied. The above methods were used to reveal their geochemical properties, OM origins and depositional environments, all of which indicate that E2s1+2 and E2s3 are excellent source rocks, and that E3d3 is of the second good quality. E3d3 source rocks were formed under a warm and humid climate, mainly belong to fluvial/delta facies, the E3d3 sediments formed under weakly oxidizing and freshwater conditions. Comparatively, the depositional environments of E2s1+2 source rocks were arid and cold climate, representing saline or freshwater lacustrine facies, and the sediments of E2s1+2 belong to anoxic or suboxic settings with large evaporation and salinity. During the period of E2s3, the climate became warm and humid, indicating the freshwater lacustrine facies, and E2s3 was characterized by freshwater and abundant algae. Moreover, compared with other intervals, the OM origin of E3d3 source rocks has noticeable terrestrial input. The OM origin of the E2s1+2 and E2s3 are mainly plankton and bacteria. Tectonic subsidence and climate change have affected the changes of the depositional environment in the western Bozhong Sag, thus controlling the distribution of the source rocks, the geochemical characteristics in the three intervals of lacustrine source rocks have distinct differences. Overall, these factors are effective to evaluate the paleoenvironmental characteristics of source rocks by biomarkers, major and trace elements. The established models may have positive implications for research of lacustrine source rocks in offshore areas with few drillings.
Transcriptional changes of the aging lung
Authors: Jia Minxue , Agudelo Garcia Paula A. , Ovando‐Ricardez Jose A. , Tabib Tracy , Bittar Humberto T. , Lafyatis Robert A. , Mora Ana L. , Benos Panayiotis V. , Rojas Mauricio 
Published: September 2023

AbstractAging is a natural process associated with declined organ function and higher susceptibility to developing chronic diseases. A systemic single‐cell type‐based study provides a unique opportunity to understand the mechanisms behind age‐related pathologies. Here, we use single‐cell gene expression analysis comparing healthy young and aged human lungs from nonsmoker donors to investigate age‐related transcriptional changes. Our data suggest that aging has a heterogenous effect on lung cells, as some populations are more transcriptionally dynamic while others remain stable in aged individuals. We found that monocytes and alveolar macrophages were the most transcriptionally affected populations. These changes were related to inflammation and regulation of the immune response. Additionally, we calculated the LungAge score, which reveals the diversity of lung cell types during aging. Changes in DNA damage repair, fatty acid metabolism, and inflammation are essential for age prediction. Finally, we quantified the senescence score in aged lungs and found that the more biased cells toward senescence are immune and progenitor cells. Our study provides a comprehensive and systemic analysis of the molecular signatures of lung aging. Our LungAge signature can be used to predict molecular signatures of physiological aging and to detect common signatures of age‐related lung diseases.
The chronic alcohol consumption influences the gonadal axis in men: Results from a meta‐analysis
Authors: Santi Daniele , Cignarelli Angelo , Baldi Matteo , Sansone Andrea , Spaggiari Giorgia , Simoni Manuela , Corona Giovanni 
Published: September 2023

AbstractBackgroundLow testosterone concentrations affect 2–13% of adult males, with a direct association between reduction in testosterone (T) concentrations and cardiovascular events. Lifestyle habits have been linked to visceral fat accumulation and endocrine disorders like secondary hypogonadism. Alcohol intake has also been a topic of debate, with studies showing a detrimental effect on sperm production and underlying mechanisms. This meta‐analysis aims to comprehensively evaluate the effect of alcohol consumption on T serum concentrations in adult men.MethodsThe literature search included only controlled clinical trials comparing men who drink alcohol to men who do not, or who assumed placebo or nonalcoholic beverages. The primary outcome was the comparison of total testosterone serum concentrations between the study and control groups. The publications were examined for publication bias using Egger's test.ResultsTwenty‐one studies were included in the analysis for a total of 30 trials that examined the effects of alcohol consumption on testosterone level in 10,199 subjects. The meta‐analysis showed that alcohol consumption overall is related to significant reduction in circulating concentrations of total testosterone (mean difference [MD] = −4.02; 95% CI −6.30, −1.73), free T (MD = −0.17; 95% CI −0.23, –0.12), sex hormone binding globulin (SHBG) (MD = −1.94; 95% CI −3.37, −0.48), an increase in estradiol (E2) (MD = 7.65; 95% CI 1.06, 14.23) and neutral effect on luteinizing hormone (LH) (MD = −0.15; 95% CI −0.36, 0.06), independently by age, body mass index (BMI), E2, and LH serum concentrations and alcohol intake. However, these results are evident only in healthy men exposed to chronic alcohol consumption and not in those with a recognized diagnosis of alcohol use disorder or after acute alcohol intake.ConclusionThis study suggests how chronic alcohol consumption may inhibit the gonadal axis in healthy men, although the exact pathophysiological mechanisms connecting alcohol exposure and steroidogenesis are still not completely clarified.