bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)
Authors: Gaviria Daniel Alberto Grajales , Martínez Eliana María Cataño , Polo Orlando Carmelo Castellanos , Arcila Jorge Oliverio Suaza 
Published: June 2023

Objective: In the research work carried out, an accounting mechanism is proposed to measure the environmental impact generated by the industries that perform their economy in the Aburra Valley, and to determine what are the effects on the application of IFRS S1 General disclosure requirements related to sustainability financial information and IFRS S2 Climate-related disclosures (ISSB), in the disclosures of the financial statements, in which it seeks to incorporate sustainability information, for the analysis and interpretation of the users of the information, starting from the need to bridge the gap between accounting and the environment as an influence of the fact that environmental responsibility concerns any professional area.

Theoretical framework: The research is based on the measurement of environmental impact and sustainability disclosures in financial statements.

Method: The method is qualitative, surveys were made to companies located in the Aburrá valley, one industrial company was selected for each of the six municipalities evaluated.

Results and Conclusions: Through the survey instrument and analysis of IFRS S1 and S2, it was possible to identify in the industries evaluated that there are no control mechanisms, opening the way to recreate indicators that allow the valuation of the economic activities of the industry and propose the creation of accounting accounts in the assets among the resources used in environmental management.

Repercussions of the research: Medium and small organizations do not take into account in their financial statements recorded the economic impact associated with business activity, the implementation of indicators and information reporting in the disclosures will help users of the information to determine the administrative and economic efforts of senior management to contribute to the environment.

Originality/value: This paper proposes indicators and analysis of environmental reporting in financial information in organizations.
ACUTE ENCEPHALOMYELOPOLYRADICULONEUROPATHY THAT OCCURRED AFTER BNT162B2 MRNA VACCINATION AGAINST COVID-19: A CLINICAL CASE REVIEW
Authors: Nehrych Tetyana , Matolinets Nataliya , Netliukh Andrii , Prokopenko Nataliya , Kyryliuk Sofiia 
Published: June 2023

SARS-CoV-2 and side effects of SARS-CoV-2 vaccination show tropism to nervous system structures. Neurological side effects from the central and peripheral nervous systems have been observed quite rarely after vaccination against COVID-19 compared to a large number of vaccinated individuals. The article presents a clinical case of simultaneous damage to the central and peripheral nervous systems in the form of acute autoimmune inflammatory encephalomyelopolyradiculoneuropathy, which occurred after receiving the first dose of the BNT162b2 mRNA vaccine. The severe course of encephalomyelopolyradiculoneuropathy with peripheral tetraplegia, sensory disturbances, bulbar syndrome, and dysautonomia, followed by the occurrence of pneumonia, secondary bacterial meningoencephalitis, the need for long-term mechanical ventilation led to the occurrence of pneumothorax and multiple organ failure, which caused the patient’s death after one and a half months of intensive therapy.
Thus, the acute autoimmune inflammatory encephalomyelopolyradiculoneuropathy can be considered as a probable rare neurological complication of SARS-CoV-2 vaccination with mRNA-based vaccines. Encephalomyelopolyradiculoneuropathy can have a severe course, accompanied by multiple complications and leading to death. Establishing of the causal relationships of the occurrence of rare neurological pathological conditions close in time to vaccination against SARS-CoV-2 with mRNA-based vaccines requires additional further researches.
FANTASY STORIES OF "NAUTILUS" BOOKS OR WHERE DREAMS LEAD
Authors: Zavadka Alexander , Lonchyna Vassyl 
Published: June 2023

The “Nautilus” publishing house was founded in 1997, initially for the publication of the Ukrainian edition of “Scientific American” under the name “World of Science.” Each issue consisted of ten articles of immeasurable value from various fields of science and discoveries. The journal had a successful publishing run of seven years. A large circle of translators and scientific editors gathered at this publishing house and expanded their activities, motivated by the mission statement: “First – translate the most famous world textbooks into Ukrainian, then – elevate our national authors to this level.”
The first medical textbook to be translated and published was “Langman’s Medical Embryology.” As a result of a lucky encounter with Dr. Paul Dzul, an otolaryngologist from Detroit, with support from the American-Ukrainian Medical Foundation (AUMF), “Nautilus” published the two-volume “Dorland’s Illustrated Medical Dictionary,” first English-Ukrainian, then Ukrainian-English edition. The goal of AUMF was also to translate well-known medical English textbooks into Ukrainian. It was and is essential to present Western medical standards to Ukrainian medical workers and to compile and develop Ukrainian medical terminology.
Next came the translation of Frank Netter’s “Atlas of Human Anatomy” (Ukrainian-Latin), “Molecular Cell Biology” by Alberts, “Physics for Universities” by Young and Friedman, and the “Illustrated Medical-Psychological Dictionary” in 3 volumes. Additionally, “Nautilus” established the “Media Analytical Group (MAG)” for the purpose of translating websites and resources of the Verkhovna Rada of Ukraine (Ukrainian Parliament) into English.
The 4-volume edition of Taras Shevchenko’s “Kobzar” was an absolute gem of “Nautilus.” These and other exciting moments of publishing are described in this article.
Prevalence and risk factors of unruptured intracranial aneurysms in ischemic stroke patients – A global meta-analysis
Authors: Ortiz Andres Felipe Herrera , Suriano Enrico Stefano , Eltawil Yasmin , Sekhon Manraj , Gebran Anthony , Garland Mateo , Cuenca Nury Tatiana Rincón , Cadavid Tatiana , Almarie Bassel 
Published: June 2023

Background:
Unruptured intracranial aneurysms (UIAs) have an estimated global prevalence of 2.8% in the adult population; however, UIA was identified among more than 10% of ischemic stroke patients. Many epidemiological studies and reviews have pointed to the presence of UIA among patients with ischemic stroke; yet, the extent of this association is not fully known. We performed a systematic review and meta-analysis to determine the prevalence of UIA in patients admitted to hospitals with ischemic stroke and transient ischemic attack (TIA) at both global and continental levels and evaluate factors associated with UIA in this population.

Methods:
We identified, in five databases, all studies describing UIA in ischemic stroke and TIA patients between January 1, 2000, and December 20, 2021. Included studies were of observational and experimental design.

Results:
Our search yielded 3581 articles of which 23 were included, with a total of 25,420 patients. The pooled prevalence of UIA was 5% (95% confidence interval [CI] = 4–6%) with stratified results showing 6% (95% CI = 4–9%), 6% (95% CI = 5–7%), and 4% (95% CI = 2–5%) in North America, Asia, and Europe, respectively. Significant risk factors were large vessel occlusion (odds ratios [OR] = 1.22, 95% CI = 1.01–1.47) and hypertension (OR = 1.45, 95% CI = 1.24–1.69), while protective factors were male sex (OR = 0.60, 95% CI = 0.53–0.68) and diabetes (OR = 0.82, 95% CI = 0.72–0.95).

Conclusion:
The prevalence of UIA is notably higher in ischemic stroke patients than the general population. Physicians should be aware of common risk factors in stroke and aneurysm formation for appropriate prevention.
A rare case of rebleeding brainstem cavernoma in a 5-month-old-girl
Authors: Ndandja Dimitri T. K. , Musa Gerald , Nosov Ilya , Chmutin Gennady E. , Livshitz Matvey I. , Annanepesov Nazar S. , Mwela Bupe Mumba 
Published: June 2023

Background:
Brainstem cavernomas (BSCs) are relatively rare intracranial vascular lesions that, if left untreated, can be devastating to the patient. The lesions are associated with a myriad of symptoms, depending on their size and location. However, medullary lesions present acutely with cardiorespiratory dysfunction. We present the case of a 5-month-old child with a BSC.

Case Description:
A 5-month-old child presented for the 2nd time with sudden respiratory distress and excessive salivation. On the first presentation, brain magnetic resonance imaging (MRI) showed a 13 × 12 × 14 mm cavernoma at the pontomedullary junction. She was managed conservatively but presented 3 months later with tetraparesis, bulbar palsy, and severe respiratory distress. A repeat MRI showed enlargement of the cavernoma to 27 × 28 × 26 mm with hemorrhage in different stages. After hemodynamic stabilization, complete cavernoma resection was performed through the telovelar approach with neuromonitoring. Postoperatively, the child recovered motor function, but the bulbar syndrome persisted with hypersalivation. She was discharged on day 55 with a tracheostomy.

Conclusion:
BSCs are rare lesions that are associated with severe neurological deficits due to the compactness of important cranial nerve nuclei and other tracts in the brainstem. Early surgical excision and hematoma evacuation for superficially presenting lesions can be lifesaving. However, the risk of postoperative neurological deficits is still a major concern in these patients.
Illustrative resection of mixed intra- and extramedullary thoracic spinal cord capillary hemangioma
Authors: Protas Matthew , Ojukwu Disep I. , Draytsel Dan Y. , Galgano Michael A. 
Published: June 2023

Background:
Capillary hemangiomas are typically superficial benign tumors of the cutaneous and mucosal tissues of the face and neck in pediatric patients. In adults, they typically occur in middle-aged males who present with pain, myelopathy, radiculopathy, paresthesias, and bowel/bladder dysfunction. The optimal treatment for intramedullary spinal cord capillary hemangiomas is gross total/en bloc resection.

Methods:
Here, we present a 63-year-old male with increasing right greater than left lower extremity numbness/ weakness, attributed to a T8-9 mixed intra- and extramedullary capillary hemangioma.

Results:
One year following complete lesion resection, the patient used an assistive device to ambulate and continued to improve neurologically.

Conclusion:
We presented a 63-year-old male whose paraparesis was attributed to a T8-9 mixed intra- and extramedullary capillary hemangioma who did well following total en bloc lesion resection. In addition to this case study/technical note, we provide a 2-D intraoperative video detailing the resection technique.
The Effect of Risk Management Practices on Project Performance: A Case Study of the Libyan Construction Industry
Authors: Nasreddine Ali Algremazy  , Ideris Zakaria , Alferjany Muhammad Abdullah , Akram Alshammakh 
Published: June 2023

Purpose: The general aim of the study was to investigate the implementation of risk management in the construction industry in Libya.

Theoretical framework: The role of risk management in project management in the construction industry in Libya is described in this paper. The study involved more than three hundred construction companies located in Tripoli and Benghazi as these are two main cities in Libya where construction was most active and involved big projects and large investment.

Design/methodology/approach: Questionnaires which were designed based on cluster sampling were sent to respondents i.e., basically the company managers and 250 replies were obtained. Structured equation modelling was used to analysis the information by Smart-PLS program. The risk management processes defined by identification, assessment and monitoring which contributed to the project success was also related to the financial risk.

Findings: The study found that risk management practices had substantial and favourable effects on the success of the project's execution. Further the awareness of quality management in terms of risks was most encouraging.

Research, Practical & Social implications: The current findings of this research have shown that most studies focus on the effect of risk management practices as strong tool to improve the project performance. A productivity survey might give a better overview of risk management at other sectors as it concerns the actual output of the construction companies.

Originality/value: The systematic literature review approach was hardly found in study of risk management and project performance. At the same time, the exploratory method was applied to synthesize previous studies on risk management and project performance in construction companies.
The Financial Reporting Quality for Commercial Banks - Empirical Evidence in Vietnam
Authors: Nguyen Thi Phuong Hong  
Published: June 2023

Purpose: The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements.

Theoretical framework: In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements according to IASB 2018 including 2 fundamental characteristics including relevance and faithful presentation, 4 enhancing characteristics including understandability, comparability, verifiability, and timeliness.
Design/Methodology: The author used a set of measures on the qualitative characteristics of financial statements according to some previous studies in the world. The author collected data from the financial statements from 24 commercial banks in the period of 2019 - 2021.
Findings: The research results show that financial reporting quality for Vietnamese commercial banks is not high. Specifically, for the financial reporting quality characteristics according to IASB (2018), the timeliness characteristics were assessed to have the highest value, followed by understandability characteristics. The two enhancing characteristics including relevance and faithful representation of the financial statements for Vietnamese commercial banks were rated as low. The remaining two enhancing characteristics which were the understandability and verifiability characteristics were also rated as low.

Research, Practical & Social implication: The study shows The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions.

Originality/ value: The research results will be a useful reference for relevant stakeholders such as the Ministry of Finance, the State Bank of Vietnam, bank managers, shareholders, investors, etc. in management and other related fields.
Factors Influencing Cultural Industry Competitiveness in Anhui Province Using Porter’s Diamond Model and the Mediating Effect of Government Support
Authors: Li Wang , Albattat Ahmad , Tham Jacquline 
Published: June 2023

Purpose: In modern society, culture and economy are closely integrated, with cultural industry gradually playing a more and more significant role for national competitiveness. Anhui province is located in the central plain of China of which cultural industry has developed faster and faster in recent years. However, culture and related industries still lag compared with some provinces and cities in China. There is an urgent need to improve the overall competitiveness of cultural industry in Anhui province.

Theoretical framework: This study used Porter’s diamond model theory as the underpinning theory and examined the influencing factors of the dependent variable, cultural industry competitiveness in Anhui province, with factor conditions, demand conditions, related and supporting industries, firm strategy, structure and rivalry, chance as the independent variables and government role as the mediating variable.

Design/methodology/approach: Based on a quantitative research methodology, the study utilized a questionnaire survey and manage to gain 536 respondents on the target population.

Findings: The finding from the study show that factor condition and chance have unsignificant direct relationship with culture industries. For mediating effect of government support, again, factor condition and chance show unsignificant relationship to culture industries in Anhui, China.

Research, Practical & Social implications: The study analyzes the current developing situation of cultural industry in Anhui province based on Porter’s diamond model.

Originality/value: The value of the study formulated differentiated policies to support and develop cultural industries and guide the investment directions of cultural industries in different regions of the province and promote the coordinated development of overall cultural industry competitiveness.
Relative and Incremental Value Relevance of Traditional and Real Performance Measures: Evidence from Palestine Manufacturing Listed Companies
Authors: Yousef Samih Mohammad Yousef 
Published: June 2023

Purpose: This study seeks to test both incremental and relative value relevance of the Economic Value-Added (EVA) as a real performance indicator and (EPS) as a traditional performance indicator in the context of the Palestine Exchange (PEX) listed manufacturing companies.

Theoretical framework: Previous research provided mixed evidence about the superiority of EVA over the traditional performance measures in predicting market value; some studies supported the superiority of EVA (Zimmerman, 1997; Shishanya et al., 2020), while others denied that superiority (Biddle et al., 1997; Agnatia & Amalia, 2018). Testing the value relevance of EVA compared to EPS was rarely conducted in Palestine.

Design/methodology/approach: Seventy company-year observations were gathered from 10 of 13 manufacturing PEX-listed companies over seven years (2015-2021); the study employed regression and correlation analysis.

Findings: The study found a significant relationship between EPS and stock returns while concluding an insignificant relationship between EVA and stock returns. The study also found that EPS beats EVA. However, the findings showed that EVA adds incremental information content to EPS’s interpretation of stock returns.

Research, Practical & Social implications: The study outcomes help and direct the investors and analysts, in assessing the company’s performance and predicting stock returns; it also helps policymakers and regulators in directing and updating reporting requirements.

Originality/value: This study adds to the literature on the value relevance of real and traditional performance indices in Palestine. Further research is recommended on other sectors and the whole market.
The Impact of Oil Price Volatility on Economic Growth and Stability in Iraq through the Public Expenditure for the Period (2003-2020)
Authors: Rasheed Suhad Ahmed 
Published: June 2023

Purpose: The purpose of the research is to analyze fluctuations in global oil prices and identify the factors that control them. The study aims to clarify the nature and characteristics of the international oil market, as well as the relationship between oil, public expenditure, and the economy in rentier countries. The research seeks to provide insights into the economic effects of the dominance of the oil resource and track the trends of oil, public expenditure, economic growth, and development in Iraq. Additionally, the study aims to evaluate the extent to which the fiscal policies pursued by oil rent countries are serving their goals, and to recommend ways to ensure the rationalization of public expenditure and real economic growth in these countries.

Theoretical framework: the research is based on several economic theories related to the international oil market and rentier economies. The study uses theories such as supply and demand, rentier state, Dutch disease, and public choice theory to analyze the economic effects of oil revenues in rentier countries, the factors that control the international oil market, and the behavior of governments and policymakers in allocating public funds.

Design/methodology/approach: The study adopted the induction method to achieve the objectives of the research and get the intended results by analyzing the data and statistical tables of the sample country.

Findings: The research findings suggest that oil rents lead to inefficiency, increased centralization of power, and patterns of public expenditure that decrease efficiency. Rentier economies face challenges in diversifying and reducing their dependence on oil exports. Adherence to budgets and developing transparent and flexible principles is crucial for real economic growth in rentier economies. Effective management of oil revenues and public expenditure is essential for sustainable economic growth in these economies.

Research, Practical & Social implications: The research has practical implications for policymakers, emphasizing the need for effective management of oil revenues and public expenditure for sustainable economic growth. Social implications relate to the impact of oil revenues on society, highlighting the need for improved living standards and reduced poverty.

Originality/value: The research is valuable as it provides original insights into the economic effects of oil rents and highlights the challenges faced by policymakers in managing rentier economies. The study's emphasis on effective management of oil revenues and public expenditure and the development of transparent and flexible principles adds value to the literature. The research provides valuable insights into the international oil market and emphasizes the importance of sustainable economic growth.
Trends and Patterns in Artificial Intelligence Research for Oil and Gas Industry: A Bibliometric Review
Authors: Balushi Surur Mohammed Al , Arshad Yusri Bin 
Published: June 2023

Purpose: This paper aims to outline a broad-spectrum perspective of the structure of research in artificial intelligence (AI), in the oil and gas industry (OGI) based on bibliometric and distance-based visualisation of similarities (VOS) analysis.

Theoretical framework: The OGI has been one of the major contributors to the world economy. With the increasing energy demand, it has become necessary for the industry to adopt the latest technologies to enhance efficiency, reduce costs, and improve safety. One such technology is AI, which has the potential to revolutionise OGI.

Design/methodology/approach: The paper uses the data from Scopus online database as of April 2023. Based on “key-terms” search results, 251 valid documents were obtained for further analysis using VOS viewer software and Harzing’s Publish or Perish for citation metrics and analysis.

Findings: The finding shows that the Journal of Petroleum Science and Engineering is the field's most relevant journal, with 14 (5.58) published Articles. The People's Republic of China is the most productive country regarding AI research in the OGI. El-Sebakhy's (2009) article is the most cited article, with 113 citations and an average of 8.07 citations per year.

Research, Practical & Social implications: AI could transform OGI. Thus, adopting AI technologies can increase efficiency, reduce costs, and improve safety, also may increase productivity and economic benefits in AI research-intensive countries.

Originality/value: This study provides a comprehensive analysis of the existing AI research in the OGI, utilising bibliometric data and graphical networks.