bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluating the perceived usefulness and fairness of forensic accounting and investigation standards
Authors: Mandal Abinash , S. Amilan 
Published: August 2023

Purpose
This study aims to investigate the perceived willingness to adopt and use Forensic Accounting and Investigation Standards (FAIS) in Forensic Accounting and Investigation (FAI) assignments. The study also analyses the usefulness of FAIS in achieving the principle of natural justice (PNJ) concerning fairness.

Design/methodology/approach
The respondents comprised 118 accounting professionals whose online survey responses were analyzed descriptively. This study also uses a 2 × 2 contingency analysis representing two levels of usefulness and fairness.

Findings
The results revealed that FAIS 410 received the highest mean rating while FAIS 240 received the lowest mean rating in willingness to adopt and use FAIS, and most of the standards were related to the PNJ concerning fairness. The study shows the accounting professionals’ readiness to adapt and flourish with the help of these Standards in FAI assignments.

Practical implications
The findings of this study will increase practitioners’ awareness of the usefulness and fairness of FAIS, which will enhance their understanding of the significance of implementing these newly developed standards to harmonize the investigative process in forensic audits. Additionally, the findings may encourage regulators, researchers, accounting bodies and their members to adopt and conduct further FAIS studies that can advance financial crime prevention, detection and investigation knowledge.

Originality/value
This paper substantially contributes to the literature as it is the first to examine the usefulness and fairness of “Forensic Accounting and Investigation Standards” in the context of forensic audits and investigations, which has not been previously explored.
Future strategies for tourism destination management: post COVID-19 lessons observed from Borobudur, Indonesia
Authors: Heslinga Jasper Hessel , Yusuf Mohamad , Damanik Janianton , Stokman Menno 
Published: August 2023

PurposeThe purpose of this viewpoint paper is to show practical post COVID-19 observations as lessons for the future of tourism destination management and help inspire the tourism industry and academic community.Design/methodology/approachThis paper is based on observations by, and discussions among, both international and Indonesian tourism experts and relate to the case of the famous UNESCO World heritage site, the Borobudur temple, in Indonesia.FindingsAs a result, the authors observed the following measures that have been taken by the local authorities; setting limits to the amount of visitors, increase the visitor area, provide guided tours only, work with price mechanism, mitigate the physical impacts of visits and involve the local community in the value chain. The paper shows that the COVID pandemic has unintentionally created urgency and an opportunity for the local authorities to deal with already ongoing and structural overtourism related issues. This demonstrated that a lockdown was needed to get out of a lock-in.Originality/valueThis paper fits in the ongoing debate on the effects of COVID-19 pandemic on the tourism sector. As it provides a practical case, the values of this paper lie in bridging the gap between conceptual contributions to the debate and practical observations. Also many links with the continuation of the overtourism debate are made.
Leading hybrid teams in a transition to the future knowledge workplace
Authors: Detjen Jodi , Webber Sheila Simsarian 
Published: August 2023

Purpose
Leaders face a unique opportunity to rethink the workplace in a post-pandemic environment. Virtual work demands and unclear messaging from senior leadership has created burnout and frustration. Reverting to traditional organizational structures and policies fails to recognize and leverage the potential to capitalizing on the momentum to change the nature of work. Creating a hybrid work environment by delegating the design process to teams and giving team leaders the tools and skills necessary to be successful leverages the transition to the future workplace.

Design/methodology/approach
We worked with a knowledge-based organization to transition employees to a hybrid team environment.

Findings
We offer the diverse approaches organizations are taking in a post-pandemic workplace and the challenges facing leaders reverting to the traditional work environment. Focusing on the future of work in a hybrid environment, we provide an approach enabling team leaders and team members to be the arbiters of their work environment.

Practical implications
Our multistep process allows team leaders to quickly adapt and implement effective hybrid teamwork.

Originality/value
We propose a multistep process for team leaders to leverage the transition to improve high-performing teams in a hybrid workplace.
We hear you: Listening to the perspectives of families regarding the education and opportunities for children in special school settings
Authors: Forbes Fiona , Aspland Tania 
Published: August 2023

AbstractThis article presents new insights into the views of families regarding the educational opportunities for their children in special school settings. It reports on a study designed to capture the perspectives of families regarding the opportunities to consult and engage with teachers on the education of their child or children with disabilities across special schools in Australia. The methodology provided a framework of investigation critical to the research in this study. Furthermore, a significant body of parental voices was manifested through the study providing a rich bank of perspectives regarding their preferred delivery models of education for their families and children with disabilities.
Key points

The findings of this study provide deep insights into families' perspectives on curriculum and inclusive programmes that add value to the learning experiences of their children with disabilities in special school settings in Australia.

The paper articulates the reasons why an overwhelming majority of parents who completed a large mix methods survey expressed confidence in the expertise of teachers, staff and leaders in the provision of education for students with disabilities in special school settings in Australia.

For the first time in recent research in Australia, the voices of parents of students with disabilities are heard, respected and valued through a set of open‐ended questions within a large‐scale survey.

A strong call from parents to sustain the provision of special schools in Australia, in keeping with the UN Rights of the Child (1990), is expressed and is supported by evidence elicited from parents in over 300 schools in Australia.
A rare case of double primary lung adenocarcinomas with uncommon complex EGFR G719X and S768I mutations and pleomorphic carcinoma
Authors: Morimoto Toshiki , Yamasaki Kei , Shingu Tatsuya , Higashi Yasuyuki , Maeda Yukinori , Uryu Takumu , Kubo Naoto , Kawaguchi Takako , Nishida Chinatsu , Yatera Kazuhiro 
Published: August 2023

AbstractEpidermal growth factor receptor‐tyrosine kinase inhibitor (EGFR‐TKI)‐targeted therapy has emerged as a viable treatment for patients with advanced non‐small cell lung cancer with common EGFR mutations. The uncommon G719X and S768I mutations can co‐occur as complex mutations in the same tumor. Here we report a case of a 72‐year‐old male patient with double lung carcinoma, with G719X and S768I complex mutations detected in the right upper lung lobe along with brain metastases. Osimertinib (80 mg/day) was administered as the first‐line treatment, and a reduction in the right lobe tumor and brain lesions was achieved. However, the left upper lung lobe mass remained unchanged; histopathological examination via a lobectomy revealed pleomorphic carcinoma. Thus, the patient was diagnosed with multiple primary lung cancers. In conclusion, osimertinib is a viable treatment option for lung cancer with rare EGFR G719X and S768I complex mutations.
Tick‐tock… says the moon and the sun: Daily activity patterns of mid‐large‐sized mammals in grassland‐dominated landscapes afforested withEucalyptus
Authors: Cravino Alexandra , Brazeiro Alejandro 
Published: August 2023

AbstractSpecies can change their activity patterns in response to biotic and abiotic factors, such as sunlight and moonlight. The influence of these variables is a key question for ecological research and biodiversity conservation. The conversion of natural grasslands into tree plantations has reached high levels in temperate South America. These novel ecosystems elicit behavioural changes that can be detrimental or beneficial to wildlife. In this research, we describe the activity patterns of mammals (mid and large‐sized) during sun and lunar phases using camera trap data (2015–2021; 22 926 camera/nights) to assess the effects of the season (warm and cold), habitat type (native forests, grasslands,Eucalyptusplantations) and landscape afforestation degree (10%–90%) in eight landscape samples (5 km radius) at Uruguayan grasslands. This represents the first study of temporal patterns in grassland afforestation worldwide, and concerning solar time and lunar patterns in Uruguay. Across 257 camera trap stations, 5297 independent detections of 13 species were recorded. While there were no significant differences among seasons nor through a landscape gradient of afforestation cover, the local habitat type affected most species temporal niches, finding significant differences between native ecosystems andEucalyptusplantations, despite their close spatial proximity. Cathemeral and nocturnal activity patterns were seen for 12 species, and nine showed lunarphobic or lunarphilic trends according to habitat cover. In tree plantations, five of seven species narrowed their temporal activity compared to native habitats, and four changed their nocturnal activity. These alterations showed that several species adjust their daily activity patterns according to sun and moon phases underEucalyptusplantations, probably reacting to changes in predation risk, hunting pressure, or foraging opportunities. Given that afforestation is projected to grow in southern South America, we must improve our understanding of how species adjust their activities in such novel ecosystems to identify measures needed to increase their conservation opportunities.
One‐year follow up of contraceptive use and pregnancy rates after early medical abortion: Secondary outcomes from a randomized controlled trial of immediate post‐abortion placement of intrauterine devices
Authors: Hogmark Sara , Envall Niklas , Gemzell‐Danielsson Kristina , Kopp Kallner Helena 
Published: August 2023

AbstractIntroductionIntrauterine devices (IUDs) effectively prevent unwanted pregnancies. Little is known about long‐term outcomes of women choosing an IUD after early medical abortion.Material and methodsWe present secondary outcome data of continuation rates, factors associated with continuation and discontinuation, choice of IUD type, women's satisfaction with IUD, and IUD expulsions, subsequent pregnancies, and abortions within 1 year post‐abortion in a randomized, controlled, multicenter trial on IUD placement within 48 hours compared with placement 2–4 weeks after medical abortion up to 63 days’ gestation (ClinicalTrials.gov NCT03603145).ResultsOf the 240 women studied, 112/120 (93.3%) in the intervention group vs 113/120 (94.2%) in the control group completed the 12‐month follow‐up. The rate of IUD use at 12 months was 84/112 (75%) in the intervention group vs 75/113 (66.4%) in the control group (P = 0.19). Attendance at the IUD placement visit was the only predictor of long‐term IUD use (relative risk [RR] = 5.7, 95% confidence interval [CI] 2.03–16.0; P = 0.001). The main reason for choosing an IUD was high contraceptive effectiveness. The most common reasons for IUD discontinuation were bleeding problems and abdominal pain. IUD expulsion was rare and did not differ between groups. Satisfaction among IUD users at 1 year was high (>94%) and the majority of all participants would recommend IUD to a friend (65.8%). Use of no contraception and experience of unprotected intercourse were less common in the intervention group (11/112 [9.8%] vs 25/113 [22.1%], P = 0.02 and 17/112 [15.2%] vs 32/113 [28.3%], P = 0.02, respectively). There was no difference in the rate of subsequent pregnancies and abortions (pregnancies 14/112, 12.5% in the intervention group vs 8/113, 7.1% in the control group, P = 0.19; abortions 5/112, 4.5% vs 3/113, 2.7%, P = 0.5).ConclusionsIUD placement after medical abortion led to high continuation and satisfaction rates with no difference between groups. We found no difference in IUD expulsions after immediate compared with later placement. Unprotected intercourse was significantly less common in the immediate group. In clinical practice, immediate placement of IUDs available free of charge at the abortion clinic is likely to increase attendance to the placement visit and continued use of IUDs after abortion.
Mediating processes underlying the associations between maternal obesity and the likelihood of cesarean birth
Authors: Wyss Carmen , Inauen Jennifer , Cignacco Eva , Raio Luigi , Aubry Evelyne M. 
Published: August 2023

AbstractBackgroundPregnant women with obesity are more likely to experience cesarean birth compared to women without obesity. Yet, little is known about the underlying mechanisms. The objective of this study was therefore to evaluate how mediators contribute to the association between obesity and prelabor/intrapartum cesarean birth.MethodsWe retrospectively analyzed Swiss cohort data from 394,812 singleton, cephalic deliveries between 2005 and 2020. Obesity (BMI ≥ 30 kg/m2) was defined as the exposure and prelabor or intrapartum cesarean birth as the outcomes. Hypothesized mediators included gestational comorbidities, large‐for‐gestational‐age infant, pregnancy duration >410/7 weeks, slower labor progress, labor induction, and history of cesarean birth. We performed path analyses using generalized structural equation modeling and assessed mediation by a counterfactual approach.ResultsWomen with obesity had a cesarean birth rate of 39.36% vs. 24.12% in women without obesity. The path models mainly showed positive direct and indirect associations between obesity and cesarean birth. In the total sample, the mediation models explained up to 39.47% (95% CI 36.92–42.02) of the association between obesity and cesarean birth, and up to 57.13% (95% CI 54.10–60.16) when including history of cesarean birth as mediator in multiparous women. Slower labor progress and history of cesarean birth were found to be the most clinically significant mediators.ConclusionsThis study provides empirical insights into how obesity may increase cesarean birth rates through mediating processes. Particularly allowing for a slower labor progress in women with obesity might reduce cesarean birth rates and prevent subsequent repeat cesarean births in multiparous women.
Adipocyte regulation of cancer stem cells
Authors: Khaledian Behnoush , Thibes Lisa , Shimono Yohei 
Published: August 2023

AbstractCancer stem cells (CSCs) are a highly tumorigenic subpopulation of the cancer cells within a tumor that drive tumor initiation, progression, and therapy resistance. In general, stem cell niche provides a specific microenvironment in which stem cells are present in an undifferentiated and self‐renewable state. CSC niche is a specialized tumor microenvironment for CSCs which provides cues for their maintenance and propagation. However, molecular mechanisms for the CSC‐niche interaction remain to be elucidated. We have revealed that adipsin (complement factor D) and its downstream effector hepatocyte growth factor are secreted from adipocytes and enhance the CSC properties in breast cancers in which tumor initiation and progression are constantly associated with the surrounding adipose tissue. Considering that obesity, characterized by excess adipose tissue, is associated with an increased risk of multiple cancers, it is reasonably speculated that adipocyte–CSC interaction is similarly involved in many types of cancers, such as pancreas, colorectal, and ovarian cancers. In this review, various molecular mechanisms by which adipocytes regulate CSCs, including secretion of adipokines, extracellular matrix production, biosynthesis of estrogen, metabolism, and exosome, are discussed. Uncovering the roles of adipocytes in the CSC niche will propose novel strategies to treat cancers, especially those whose progression is linked to obesity.
From cyanosis to diagnosis: A case report on right atrial fibroma in a pediatric patient
Authors: Sevinc Sengul Fatma , Yildiz Okan , Deveci Murat , Ayyildiz Pelin , Guzeltas Alper 
Published: August 2023

AbstractA 3‐year‐old female patient presented with symptoms of cyanosis and intermittent eyelid edema, leading to the discovery of a lobulated mass in the right atrium, obstructing the superior vena cava. Despite the inability to entirely remove the mass due to its origins in the right atrium myocardium and its extension towards the sinoatrial node, successful surgical intervention and subsequent histopathological evaluation identified the mass as a fibroma, and postoperative symptoms were significantly alleviated.
Evaluation of the efficacy of injectable platelet‐rich fibrin versus platelet‐rich plasma in the regeneration of traumatized necrotic immature maxillary anterior teeth: A randomized clinical trial
Authors: Abo‐Heikal Maha Mohamed , El‐Shafei Jealan M. , Shouman Samia A. , Roshdy Nehal N. 
Published: August 2023

AbstractBackground/AimThis study aimed at comparing the regenerative potential of injectable platelet‐rich fibrin (i‐PRF) (Group 1) and platelet‐rich plasma (Group 2) scaffolds.Materials and methodsTwenty‐three patients, aged from 9 to 24 years, having 24 immature traumatized necrotic maxillary anterior teeth, were enrolled. Teeth trauma was confirmed by patients' history. Preoperative three‐dimensional scans were done. In the first visit, canals were irrigated with 1.5% sodium hypochlorite then medicated with calcium hydroxide. After 2 weeks, patients were randomly assigned into one of the treatment groups (n = 12). The platelet concentrate was applied after centrifuging 10 mL of autologous venous blood with respect to the centrifugation protocol for each platelet concentrate. Patients were recalled at 6 and 12 months posttreatment, during which clinical and radiographic examinations and assessment of pulp sensitivity were done. Three‐dimensional scanning was done after 12 months. The increase in root length and decrease in root canal diameters were calculated at three canal levels. Statistical analysis was done using the paired t‐test and the independent t‐test. The significance level was set at p < .05.ResultsThere was no statistically significant difference between both groups regarding the increase in root length, decrease in coronal and middle canal diameters and the response to the electric pulp tester. Group (1) showed significantly greater decrease in apical canal diameter than Group (2) (p = .008).ConclusionI‐PRF can be considered as a valid regenerative scaffold for clinical use and with regards to the easier preparation technique, it is more recommended than platelet‐rich plasma.
Investigating the effectiveness of Twitter sentiment in cryptocurrency close price prediction by using deep learning
Authors: Amirshahi Bahareh , Lahmiri Salim 
Published: August 2023

AbstractIn recent years, cryptocurrencies' price prediction has attracted the interest of many people including investors, researchers and practitioners. In this study, we proposed a hybrid model for predicting the daily close price of cryptocurrencies based on different neural networks such as long short‐term memory, convolutional neural network and attention mechanism. Using an ensemble of three pre‐trained language models, we extracted sentiment of cryptocurrency‐related tweets posted between 1 January 2021 and 31 December 2021. We constructed 20 different versions of our model and evaluated their performance on data of 27 most traded cryptocurrencies using a history of previous days' sentiment data along with close prices as input data. The flexible input layer of our model enables different ways of feeding data into the model to adjust it for different cryptocurrencies to obtain better predictions. Our analysis revealed several important findings. We showed that longer sequences of input data achieve most accurate predictions on average. More specifically, using a history of 14‐ and 21‐days' data results in lowest RMSE values on average compared to using a history of 7 days. However, there is no significant difference between the results related to the input sequences with lengths of 14 and 21. In addition, our findings suggest that sentiment data can be useful in predicting prices for more than 70% of the studied cryptocurrencies. Thus, peoples' emotions, opinions, and sentiment that are expressed through their posts on Twitter platform play a significant role in prediction of cryptocurrencies' prices.
Evolution of iron and oxygen biogeochemical cycles during the Precambrian
Authors: Watanabe Yasuto , Tajika Eiichi , Ozaki Kazumi 
Published: August 2023

AbstractIron (Fe) is an essential element for life, and its geochemical cycle is intimately linked to the coupled history of life and Earth's environment. The accumulated geologic records indicate that ferruginous waters existed in the Precambrian oceans not only before the first major rise of atmospheric O2 levels (Great Oxidation Event; GOE) during the Paleoproterozoic, but also during the rest of the Proterozoic. However, the interactive evolution of the biogeochemical cycles of O2 and Fe during the Archean–Proterozoic remains ambiguous. Here, we develop a biogeochemical model to investigate the coupled biogeochemical evolution of Fe–O2–P–C cycles across the GOE. Our model demonstrates that the marine Fe cycle was less sensitive to changes in the production rate of O2 before the GOE (atmospheric pO2 < 10−6 PAL; present atmospheric level). When the P supply rate to the ocean exceeds a certain threshold, the GOE occurs and atmospheric pO2 rises to ~10−3–10−1 PAL. After the GOE, the marine Fe(II) concentration is highly sensitive to atmospheric pO2, suggesting that the marine redox landscape during the Proterozoic may have fluctuated between ferruginous conditions and anoxic non‐ferruginous conditions with sulfidic water masses around continental margins. At a certain threshold value of atmospheric pO2 of ~0.3% PAL, the primary oxidation pathway of Fe(II) shifts from the activity of Fe(II)‐utilizing anoxygenic photoautotrophs in sunlit surface waters to abiotic process in the deep ocean. This is accompanied by a shift in the primary deposition site of Fe(III) hydroxides from the surface ocean to the deep sea, providing a plausible mechanistic explanation for the observed cessation of iron formations during the Proterozoic.