bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does the U.S. Market Reward Foreign Firms and Domestic Firms Differently? Evidence from Meeting-or-Beating Earnings Expectations
Authors: Bannister Jennifer , Ho Li-Chin Jennifer , Song Xiaoxiao 
Published: April 2023

ABSTRACT
This paper investigates whether the U.S. market rewards cross-listed foreign firms and domestic firms differently when they meet or beat earnings expectations (MBE). Using 1,800 matched pairs of foreign firms and domestic firms from year 2005 to 2014, we find that (1) the MBE premium is discounted for foreign firms compared to U.S. domestic firms, (2) although the reward for MBE is discounted for foreign firms, they suffer a similar penalty as domestic firms when they miss expectations, (3) foreign firms from countries with strong legal enforcement and full or substantial IFRS adoption enjoy an MBE premium similar to that of domestic firms, while foreign firms from countries with weak legal enforcement and without full or substantial IFRS adoption experience a discounted MBE premium, and (4) both language difference and culture distance appear to account for the differential MBE premium between foreign firms and domestic firms as well.
Implementation of Tax Practices on Zakat as a Solution to Increase Zakat Effectiveness in Indonesia
Authors: Pujiati Pujiati , Warsito Chandra 
Published: April 2023

Taxes and zakat are two sources of receipt of very significant sources of state income in Indonesia, both of which have the same element of coercion and management elements, while the difference is in the name, object, nature of obligations, legal basis, magnitude and utilization. This research aims to provide an overview of the similarities and differences between the concept of taxes and zakat, the arguments of scholars about taxes and zakat and also provide an overview of the effectiveness of effective management and zakat based on the implementation of the management of tax practices that have been running in the country of Indonesia. The findings in this paper show several different management between the concept of tax and zakat. The effectiveness of existing tax management has increased while zakat is the opposite. Implementation of tax management practices that can be applied as a solution to increase the effectiveness of zakat is the application of sanctions on negligent managers and muzakki, the management of HR management, the implementation of effective and efficient zakat administration (in terms of function, the existence of good systems, programs and institutions), the existence of good information systems and the existence of independent institutions as special auditors
Development Model of Productive Islamic Endowment Fund (Waqf) Management at Walisongo Pecangaan Jepara Foundation
Authors: Nasuka Moh 
Published: April 2023

Abstract
Productive waqf is a waqf management scheme by producing waqf, so it is able to make benefit or sustainable income. But, development waqf in Indonesia is commonly doesn’t make any changes. Waqf is limited on religious activities such as mosque, musholla, school or graveyard establishment, so waqf in Indonesia doesn’t give any advantages economically. It is different with Walisongo Pecangaan Jepara Foundation which managing its waqf property productively. This study is aimed to describe the model of productive Islamic endowment fund in education institution and increasing people's economic empowerment. This study uses qualitative method with phenomenology approach. This study is supported by 2 data, premier data and secondary data. The obtained data then analyzed using data collection, data reduction, data display, drawing conclusion, and verification. The result of this study shows that waqf property in Walisongo Pecangaan Jepara Foundation has role in developing education institution, such as providing scholarship, providing welfare to educators and education staff, as establishment funding and maintenance of education facilities and infrastructure, as well as learning equipment funding. Beside, productive waqf of this foundation has role in community’s economic development, especially for rice field tenants and shop tenants in managing their business that can be used to fulfill their family needs.

Keywords: Islamic Endowment Fund; Funding; Financial Management
A note on prognostic accuracy evaluation of regression models applied to longitudinal autocorrelated binary data
Authors: Barbati Giulia , Farcomeni Alessio , Pasqualetti Patrizio , Sinagra Gianfranco , Bovenzi Massimo 
Published: April 2023

Background: Focus of this work was on evaluating the prognostic accuracy of two approaches for modelling binary longitudinal outcomes, a Generalized Estimating Equation (GEE) and a likelihood based method, Marginalized Transition Model (MTM), in which a transition model is combined with a marginal generalized linear model describing the average response as a function of measured predictors.
Methods: A retrospective study on cardiovascular patients and a prospective study on sciatic pain were used to evaluate discrimination by computing the Area Under the Receiver-Operating-Characteristics curve, (AUC), the Integrated Discrimination Improvement (IDI) and the Net Reclassification Improvement (NRI) at different time occasions. Calibration was also evaluated. A simulation study was run in order to compare model’s performance in a context of a perfect knowledge of the data generating mechanism.
Results: Similar regression coefficients estimates and comparable calibration were obtained; an higher discrimination level for MTM was observed. No significant differences in calibration and MSE (Mean Square Error) emerged in the simulation study, that instead confirmed the MTM higher discrimination level.
Conclusions: The choice of the regression approach should depend on the scientific question being addressed, i.e. if the overall population-average and calibration or the subject-specific patterns and discrimination are the objectives of interest, and some recently proposed discrimination indices are useful in evaluating predictive accuracy also in a context of longitudinal studies
Luigi Mangiagalli
Authors: Crosignani Piergiorgio , La Vecchia Carlo 
Published: April 2023

Luigi Mangiagalli (1850-1928) is a well known figure and a “founding father” of obstetrics and gynecology in Italy, but less recognized are the wide range implications of his work on a public health and social level. In fact, apart from its surgical, clinical and academic values, all the activities of Mangiagalli had a public health, and hence a political relevance. Thus, when at age 27 hewas named professor of Obstetrics and Gynecology in Sassari, Sardinia, he not only focused on the improvement of the local obstetrics clinic -when he arrived there were no beds and only a one broken forceps- and the control of puerperal infections, but also to the control of malaria and syphilis in pregnancy.
Sex and age differences in health expenditure in Northern Italy
Authors: Ghislandi Simone , Crosignani Pier Giorgio , Negri Eva , La Vecchia Carlo , Zocchetti Carlo 
Published: April 2023

BACKGROUND: Little is known about the health care spending distribution across the age and sex gradient in European systems. The aim of the present study is to examine gender and age differences in health care utilization in Lombardy, Italy.
METHODS: We analysed administrative data for the year 2010 in Lombardy (the largest Italian region, with about 10 million inhabitant) including spending for inpatient and outpatient services and pharmaceuticals. Data were aggregated across age and sex.
RESULTS: Lombardy in 2010 spent around 10.2 billion €, 51% of which for women. Age-standardized per-patient expenditure was however 5% lower for females than for males on average. Per-patient spending on elderly women (>65) was around 75% of the spending on men of the same age group. Further, health expenditure was higher for men for the treatment of chronic diseases. Importantly, the difference persisted after allowance of history chronic conditions.
CONCLUSIONS: Our results are in sharp contrast with the US based literature showing that health expenditure in women is greater than in men. This may reflect inadequate attention to health care of women in Italy
Hospital differences in rates of cesarean deliveries in the Sardinian region: An observational study
Authors: Cannas Massimo , Sironi Emiliano 
Published: April 2023

Background: The rates of cesarean deliveries have been increasing steadily in several European countries in recent decades, with Italy having the second-highest rate (38% in 2010), causing concern and debate about the appropriateness of many interventions. Moreover, some recent studies suggest that rates of common obstetric interventions are not homogeneous across hospitals, maybe not only because of patient case mix but also possibly because of different hospital practices and cultures. Thus, it is important to investigate whether the variation in rates of cesarean sections can be traced back to patient characteristics or whether it depends upon context variables at the hospital level.
Objective and method: Using official hospital abstracts on deliveries that occurred in Sardinia over a two-year period, we implement multilevel logistic regression models in order to assess whether the observed differences in cesarean rates across hospitals can be justified by case-mix differences across hospitals.
Results: The between-hospital variation in rates of cesarean delivery is estimated to be 0.388 in the model with only the intercept and 0.382 in the model controlling for the mother’s clinical and sociodemographic characteristics.
Conclusions: The results show that taking into account the individual characteristics of delivered mothers is not enough to justify the observed variation across hospital rates, suggesting the important role of unobserved variables at the hospital level in determining cesarean section rates.
Effects of some socio-economic, demographic and life style factors on the prevalence of thinness among pre-school children
Authors: Tigga Pushpa Lata , Mondal Nitish , Sen Jaydip 
Published: April 2023

Background: Undernutrition is generally considered to be a major public health issue and is a principal cause of ill-health in many of the developing countries such as India. It increases the incidence of premature mortalities, morbidities and causes long-lasting physiological effects among children.
Aims and objectives: The present cross-sectional study determines the prevalence of thinness [low Body Mass Index (BMI)-for-age] among pre-school children. It also studies the effects of certain socio-economic, socio-demographic and lifestyle variables on thinness.
Subjects and Methods: The study was conducted among 1163 children (boys: 546; girls: 617) aged 2-5 years. All the children were covered by the Integrated Child Developed Scheme (ICDS) of the Government of India and were the beneficiaries of 24 ICDS centers located in Matigara block of Darjeeling district, West Bengal, India. Data was collected by visiting both the ICDS centers and the households of the children. Height and weight of the children were measured and BMI (weight/height2, kg/m2) was calculated. The new international BMI-based cut-off points of Cole et al. (2007) were utilized to determine the prevalence of thinness. Parents of the children were interviewed for data on socio-economic, sociodemographic and lifestyle variables. The data was statistically analyzed using SPSS (Version 17.0). The statistical tests performed were chi-square analysis, ANOVA and multinomial logistic regression.
Results: The overall mean BMI among the boys and girls were 14.42 ±1.73 kg/m. and 13.91 ±1.64 kg/m., respectively (p<0.05). The sex-specific prevalence of thinness was significantly greater among girls (67.91%) than boys (55.12%) (p<0.05). The age-specific overall thinness was observed to be the greater in case of boys and girls aged 5 years (57.95% and 71.49%). Results of the multinomial logistic regression analysis showed that sex, age, study area, father’s occupation and toilet facility exhibited significant effects on the grades of thinness (p<0.05).
Conclusion: Very high prevalence of thinness was present among the pre-school children and this was indicative of major nutritional deprivation. Appropriate nutritional intervention and proper monitoring of the ongoing intervention programmes are necessary to ameliorate their existing nutritional status among children.
To assess community care services effectiveness: the use of the Chronic Obstructive Pulmonary Disease in-patient admission rate
Authors: Gilardi Francesco , Scarcella Paola , Mancinelli Sandro , Buonomo Ersilia , Liotta Giuseppe 
Published: April 2023

Background
Assessment of appropriateness is a criteria of increasing relevance for delivering health care services. In Italy elderly hospital admissions for Chronic Obstructive Pulmonary (COPD) disease is one of the chosen indicators to measure the appropriate use of services. This study describes the characteristics of hospital admissions at a regional level for COPD – DRG 88 and to evaluates their relationship with other indicators linked to the provision of hospital or community care services.
Methods
Data on hospital admissions for COPD in the years 2006 and 2011 were collected from hospital discharge records. Correlations among acute in-patients admission rates by Italy’s Regions and provision of Long Term Care (LTC) services have been analyzed through univariate and multivariate linear regression models.
Results
The national rate of hospitalization for COPD decreased from 2006 to 2011 (-35%). The COPD in-patient admission rate showed a weak inverse relation with the provision of LTC that was statistically significant only for 65-74 age-group in 2006. The reduction was greater than 60% for those under the age of 75 and around 14% for those over 74 years.
The inclusion in the interpretative model the rate of beds per capita in and the rate of General Practitioners improves the percentage of variability between the regions in the rate of hospitalization for the DRG 88 explained by the model itself.
Conclusion
The reduction in hospitalizations for COPD in the over-fifty age group is particularly noticeable; it seems mainly related to factors other than to the operation of those services outside the hospital.
Drug induced mortality: a multiple cause approach on Italian causes of death Register
Authors: Grippo Francesco , Pappagallo Marilena , Burgio Alessandra , Crialesi Roberta 
Published: April 2023

Background: Drug-related mortality is a complex phenomenon that has several health, social and economic effects. In this paper trends of drug-induced mortality in Italy are analysed. Two approaches have been followed: the traditional analysis of the underlying cause of death (UC) (data refers to the Istat mortality database from 1980 to 2011), and the multiple cause (MC)analysis, that is the analysis of all conditions reported on the death certificate (data for 2003-2011 period).
Methods: Data presented in this paper are based on the Italian mortality register. The selection of Icd codes used for the analysis follows the definition of the European Monitoring Centre for Drugs and Drug Addiction. Using different indicators (crude and standardized rates, ratio multiple to underlying), the results obtained from the two approaches (UC and MC) have been compared. Moreover, as a measure of association between drug-related causes and specific conditions on the death certificate, an estimation of the age-standardized relative risk (RR) has been used.
Results: In the years 2009-2011, the total number of certificates whit mention of drug use was 1,293, 60% higher than the number UC based. The groups of conditions more strongly associated with drug-related causes are the mental and behavioral disorders (especially alcohol consumption), viral hepatitis, cirrhosis and fibrosis of liver, AIDS and endocarditis.
Conclusions : The analysis based on multiple cause approach shows, for the first time, a more detailed picture of the drug related death; it allows to better describe the mortality profiles and to re-evaluate the contribution of a specific cause to death.
The frequency of polidrug use in a driving population in Rome
Authors: Lagravinese Giovanni Michele , Mammone Alessia , Rossi Carla , De Vita Miriam , Marino Valeria , Feola Alessandro , Marsella Luigi Tonino 
Published: April 2023

In Italy the illicit substances routinely tested are cannabinoids, cocaine, opiates, amphetamines / methamphetamine, MDMA and similar but these substances are not the most use in our country. In particular, the consumption of ketamine represents an emerging problem. Ketamine is a anesthetic with hallucinogenic and dissociative effects and these are the ones sought for the voluptuary pur-pose, while the amnesic effect are exploited for drug facilitated sexual assault. Our study was car-ried out to assess the positivity for the illicit substances routinely tested and also for ketamine in a population of 182 patients arrived at the emergency room of the Hospital “San Camillo Forlanini” of Rome, for which have been required toxicological tests on the basis of Articles 186 and 187 of the New Highway Code.
The choice of this kind of population allows to have an accurate and reliable epidemiological data about the real diffusion of voluptuary use of drugs. The study examines 182 samples subjected to routine toxicological investigations in the period be-tween October 2011 and August 2012. The Authors have researched the presence of ethanol, cannabinoids, cocaine, opiates, amphetamines and benzodiazepines with the use of “ADVIA Chemistry Systems ”, while the ketamine is tested by a single-phase tests on urine [Sure Screen Diagnostic (Di. Ra.Lab)] with a cut-off level of this method is 1000ng/ml. During this period we have considered 182 patients (males 78%, females 22%). The mean age was 34 years (standard deviation 13, minimum 15, maximum 80). Most of the admission were during the last days of the week (Thursday 17%, Friday 15%, Saturday 15% and Sunday 17%). With re-spect to the clinical needs of subjects admitted, 42% were admitted with a red code. Considering a single substance analysis, 46 subjects resulted positive to alcohol (25%), 38 to can-nabinoids (21%), 24 to opioids (13%), 20 to cocaine (11%), 19 to benzodiapezine (10%) and 7 to ketamine (4%). Among those who resulted positive to at least one substance (95, 52% of the sample) 55 subjects re-sulted positive to one substance (58%), 27 to two substances (28%) and 13 to three or more substances (13%). Poly-use was evaluated with an indicator previously proposed by Fabi et al in 2013. This resulted in a polydrug-use score equal to 2.93 (standard deviation 1.7, minimum 1.5, maximum 9.25).
Sociodemographic determinants of knowledge on the figure of radiologist: results of a survey in large university hospital
Authors: Cicchetti Giuseppe , Leoncini Emanuele , Panic Nikola , Merlino Biagio , Boccia Stefania , Bonomo Lorenzo 
Published: April 2023

Introduction
Despite overlaying an irreplaceable role as a key diagnostic tool in modern medicine, the role of radiologist still appears to be unclear to patients.
Methods We conducted a survey in outpatient clinic of Radiological Sciences Department of the University Hospital “A. Gemelli” in Rome, aiming to assess how correct patients identify the figure of the radiologist. The patients were interviewed by the trained physician using structured questionnaire.
Results We included the number of 259 patients. Majority were female 63.3%, most were 60-69 years old (24.3%), have finished second grade secondary school (35.1%) and were subjected to magnetic resonance (28.6%) while the least were subjected to chest X-ray (8.1%). Only 38.7% answered correctly to question No 1 “Who performed your examination?”, and only 30.9% correctly identified the radiologist as a person interpreting the exam (question No 2 “Who is going to interpret your radiological examination?”). Overall, 16.8% responded correctly to the both questions. Significantly less patients with primary school (OR: 0.18, CI 95% 0.06-0.49) and first grade secondary school (OR: 0.37, CI 95% 0.18-0.75) correctly addressed the question No 1 in compare to those with second grade secondary school. The first grade secondary education (OR: 0.43, CI 95% 0.20-0.92) was inversely associated with correct answer to question No 2. Patients with primary education were significantly less prone to give both correct answers (OR: 0.12, CI 95% 0.02-0.60).
Conclusion We report insufficient knowledge among patients on radiologist’s role in healthcare system. The level of knowledge is associated with level of education.
Longitudinal Causal Inference of Cognitive Function and Depressive Symptoms in Elderly People
Authors: Yao Ping , Meng Can 
Published: April 2023

Objective: the association between depressive symptoms (Center for Epidemiologic Studies Depression Scale [CES-D]) and subsequent cognitive function (Mini-Mental State Examination [MMSE]) is equivocal in literature. To examine the causal relationship between them, we use longitudinal data on MMSE and CESD and causal inference to illustrate the relationship between two health outcomes.
Method: Data were obtained from the Hispanic Established Populations for Epidemiologic Studies of the Elderly. Participants included 3050 noninstitutionalized Mexican Americans aged 65 and older followed from 1993-2001. Cognitive function and depressive symptoms were assessed using the MMSE and CESD at baseline and at 2, 5, and 7 years of follow-up. Independent variables were sociodemographics, CESD, medical conditions. Marginal structural causal models were employed to evaluate the extent to which cognitive function depend not only on depressive symptoms measured at a single point in time but also on an individual’s entire depressive symptoms history.
Discussion: our results indicate that if intervention to reduce 1 points of depressive symptoms were made at two years prior to assessing cognitive function, they would result in average improvement in cognitive function of 0.12, 95% CI [0.06, 0.18],P<.0001. Conclusion: The results suggest that health intervention of depressive symptoms would be useful in prevention of cognitive impair.
Concomitant medication use and its implications on the hazard pattern in pharmacoepidemiological studies: example of antidepressants, benzodiazepines and fracture risk
Authors: De Bruin Marie Louise , Abbing-Karahagopian V. , Souverein PC , Korevaar JC , Leufkens HGM , Egberts TCG , Gardarsdottir H. 
Published: April 2023

Background: Antidepressants and benzodiazepines are often co-prescribed and both associated with an increased fracture risk, albeit with distinctive hazard patterns. Timing of initiation of one with respect to the other and duration of use may influence the combined fracture hazard.
The objective of our study was to describe patterns of concomitant use of benzodiazepine and antidepressants in terms of timing of initiation and duration and to illustrate the potential impact of various scenarios of timing of co-use on hip fracture hazard.
Methods: Patients initiating antidepressant therapy (2002-2009) were identified from the Netherlands Primary Care Research Database. Concomitant benzodiazepine use was assessed according to the start time of benzodiazepine with respect to antidepressant therapy start. Duration of concomitant use was estimated relative to the length of antidepressant treatment episode.
Results: Among 16,087 incident antidepressant users, 39.0% used benzodiazepines concomitantly during their first antidepressant treatment episode. The time of initiation of benzodiazepine use was variable (64.4% starting before, 13.7% simultaneous and 21.9% after antidepressants). Duration of concomitant use in the three groups varied.
Conclusions: Co-prescribed medications with a common adverse event, may not only require accounting for concomitant use, but also the timing of start and duration of use as the overall hazard may vary accordingly.