bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mandatory auditor rotation and audit quality
Authors: Dayanandan Ajit , Kuntluru Sudershan 
Published: July 2023

Purpose
In the post-Enron era around the world, the role of auditor is widely debated. There is an increasing concern that an auditor’s continuous involvement with clients could impair audit quality – the negative view. There is also a positive view that a long auditor tenure leads to accumulation of client-specific knowledge over time, which could lead to high-quality audits. The empirical result with regards to impact of mandatory auditor rotation (MAR) is mixed world-wide. This study aims to examine whether MAR rules implemented in 2017 impact audit quality in India.

Design/methodology/approach
Using a unique setting in which MAR was required from 2017 to 2018 onwards in India, this study provides empirical evidence of the impact of MAR regulation on audit quality (modified audit opinion). The study uses data for 714 firms (4,284 firms) for six years (three years before MAR and three years after MAR regulation in India).

Findings
The study found that auditor tenure and MAR had significant negative impacts on audit quality, validating the “positive” view of audit tenure and audit quality. In addition, concentrated ownership had a negative impact on audit quality, implying the control and influence by concentrated ownership on auditors and audit opinion. The analysis shows that MAR regulation has not yielded the intended objective of improving audit quality in India. MAR is not a good template for improving audit quality.

Research limitations/implications
The findings of the study are useful to policymakers, regulators, managers, investors and users of financial reports. The study calls for public policy on auditor rotation based on objective scientific evidence. In light of the evidence in India that MAR does not lead to better audit quality, the study calls for reset of regulatory policy in India.

Practical implications
The study provides valuable insights to analysts, regulators and other users of financial accounts about the implications of MAR in India.

Originality/value
The study is one of the few to report on the impact of MAR, particularly in the context of an emerging market economy such as India.
I can be myself: robots reduce social discomfort in hospitality service encounters
Authors: Liu Jingyu , Zhou Lingxu , Li Yibei 
Published: July 2023

Purpose
The purpose of this study is to evaluate service robots as an alternative service provider that can reduce customers’ social discomfort in hospitality service encounters. Specifically, the authors discuss when and in what scenarios service robots can alleviate such social discomfort and explain this effect from the perspective of dehumanization.

Design/methodology/approach
Following a social constructivist paradigm, the authors adopt a qualitative research design, gathering data through 21 semistructured interviews to explore why the presence of service employees causes customers’ social discomfort in hospitality service encounters and how service robots alleviate such discomfort.

Findings
This study’s results suggest that both the active and passive engagement of service employees are sources of customers’ social discomfort in hospitality service encounters; thus, adopting service robots can help reduce such discomfort in some scenarios. Customers’ differentiating behaviors, a downstream effect of social discomfort, are also addressed.

Practical implications
Service robots can reduce customers’ social discomfort in certain scenarios and influence their consumption behaviors. This finding offers actionable insights regarding the adoption of service robots in hospitality service encounters.

Originality/value
This research enhances the understanding of social discomfort in hospitality service encounters and expands the research on service robots. To the best of the authors’ knowledge, it is the first attempt to reveal the bright side of robots in service encounters from a dehumanization perspective.
A review of studies on tourism and climate change from 2007 to 2021
Authors: Pan Su-Lan , Wu Lingqiong , Morrison Alastair M. 
Published: July 2023

Purpose
The purpose of this study is to review empirical studies on the relationship between climate change and tourism for a period of 15 years, from 2007 to 2021. The main variables analyzed were research subjects, topics and economic development levels.

Design/methodology/approach
Literature review was used to analyze articles published on climate change and tourism from 2007 to 2021. A staged article selection process was followed using the Scopus database. Statistical comparison tests found differences among sub-groupings of articles.

Findings
The research articles on climate change and tourism continued their upward trajectory until 2021. The 893 articles analyzed were published in 254 different journals, with over 60% from non-tourism or cross-disciplinary journals. Significant differences were found by time period and between developed and developing countries.

Research limitations/implications
Gaps in the literature were detected with respect to policy analysis and it was concluded that the research for developing nations remains insufficient. More research should be encouraged to focus on the situation and solutions to climate change and tourism in developing countries. Additional research is also needed on biodiversity declines in destinations because of climate change.

Originality/value
This research dealt exclusively with empirical research studies in academic articles. It compared results across three different time periods and between developing and developed countries. Statistical tests supported the comparisons.
Estimation of the aggregate import demand function for Mexico: a cointegration analysis
Authors: Romero Tellaeche José Antonio , Aliphat Rodrigo 
Published: July 2023

PurposeThis study estimated total import demand elasticities concerning income, import prices and domestic prices. A high propensity to import constitutes a significant obstacle to economic growth in Mexico since the benefits of increased exports or any other aggregate demand expansion leak to the rest of the world.Design/methodology/approachThis paper estimated a Vector Error Correction Model of the total import demand elasticities concerning income, import prices and domestic prices. Total imports are a dependent variable, while Gross Domestic Product (GDP) and import and domestic prices are the independent variables.FindingsThe principal finding is that an increase of 1 peso in the Mexican GDP leads to a rise of 0.50 pesos in Mexican imports; the elasticity of import demand for prices is low. Still, the elasticity of import demand for domestic prices is 2.14 times greater than that for import prices. These results have significant economic policy implications, such as promoting the expansion of the domestic market and the national content of exports.Research limitations/implicationsIt is tempting to estimate the import demand function for the entire 1993–2019 period since such data is available. But by doing so, the authors would overestimate the propensity to import, given that from 1993 to 2019, the proportion of imports as a percentage of GDP went from 11.37 in 1993 to 29.66 in 2019. Therefore, it makes more sense to estimate the import demand function from 2000 to 2019, a period with a stable proportion of imports to GDP.Originality/valueA high level of imports in developing countries means that much of their aggregate demand is filtered abroad. Therefore, the low impact of its exports on GDP is related to the Mexican economy’s high imports. The authors calculate this relationship with new data and methods.
Study of speed and angle during safe and comfortable standing of elderly people
Authors: Wang Haiyan , Fu Jiayu , Mei Li , Xu Xiangrong , Xu Shanshan , Wang Zhixiong , Na Ri Su 
Published: July 2023

Purpose
This study aims to obtain the speed and angle during safe and comfortable standing of elderly people. With the advancement of society, it is becoming increasingly difficult for the elderly to sit-to-stand (STS) independently and comfortably in a safe and comfortable manner. Safety is essentially a prerequisite for the elderly to achieve a comfortable STS. The speed, angle and power of the STS process can all affect safe STS. From the standpoint of health-care delivery and administration, comfortable STS can be realized easily by addressing the safety issues during STS.

Design/methodology/approach
This paper summarizes the research progress on speed and angle during safe and comfortable standing of older people. The authors analyzed the speed and angle of the STS using the Vicon optical gait acquisition system and plantar pressure sensor to find the appropriate angle and speed thresholds.

Findings
The center of gravity movement is a prerequisite for the elderly to achieve a comfortable STS. The authors found that the standing speed during the STS process should not be higher than 103.8 mm/s so that the elderly can stand comfortably and safely (safe and dangerous speeds are 72.8 mm/s and 125.2 mm/s). The limitations of waist angle, waist angle speed and the acceleration are also obtained.

Originality/value
This paper analyzes and summarizes the research status of speed and angle during safe and comfortable standing of elderly people, which is essentially a prerequisite for the elderly to achieve a comfortable STS. These results can lay the foundation for the development of assistive devices and related technologies that meet the needs of older adults.
Deghosting dual‐component streamer data using demigration‐based supervised learning
Authors: de Jonge Thomas , Vinje Vetle , Poole Gordon , Zhao Peng , Iversen Einar 
Published: July 2023

AbstractGhost reflections from the free surface distort the source signature and generate notches in the seismic amplitude spectrum. For this reason, removing ghost reflections is essential to improve the bandwidth and signal‐to‐noise ratio of seismic data. We have developed a novel approach that involves training a convolutional neural network to remove source and receiver ghosts from marine dual‐component data. High‐quality training data is essential for the network to produce accurate predictions on real data. We have used the demigration of a stacked depth‐migrated image to create training shot gathers. Demigrated pressure and vertical velocity data are used to train the network. We apply the trained network on real pressure and vertical velocity data with ghosts. The network's output may be either source deghosting and receiver deghosting, or both. We test our method on synthetic Marmousi and real North Sea data with dual‐component streamers. The method is compared with conventional dual‐component deghosting using the summation of pressure and vertical velocity. Results show that the method can accurately remove the ghosts with only minor errors in synthetic data. Based on a decimation test, the method is less affected by spatially aliased data than a conventional method, which could benefit data with high frequencies and/or large receiver or cable separations. On real data, the results show consistency with conventional deghosting, both within and outside the training area. This indicates that the method is a viable alternative to conventional methods on real data.
Toward commercial applications of LED and laser‐induced fluorescence techniques for food identity, quality, and safety monitoring: A review
Authors: Ma Shaojin , Li Yongyu , Peng Yankun , Wang Wei 
Published: July 2023

AbstractThe assessment of food safety and quality is a matter of paramount importance, especially considering the challenges posed by climate change. Convenient, eco‐friendly, and non‐destructive techniques have attracted extensive attention in the food industry because they can retain food safety and quality. Fluorescence radiation, the process by which fluorophore emits light upon the absorption of ultraviolet or visible light, offers the advantages of high sensitivity and selectivity. The use of excitation–emission matrix (EEM) has been extensively explored in the food industry, but on‐site detection of EEMs remain a challenge. To address this limitation, laser‐induced fluorescence (LIF) and light emitting diode‐induced fluorescence (LED‐IF) have been implemented in many cases to facilitate the transition of fluorescence measurements from the laboratory to commercial applications. This review provides an overview of the application of commercially available LIF/LED‐IF devices for non‐destructive food measurement and recent studies that focus on the development of LIF/LED‐IF devices for commercial applications. These studies were categorized into two stages: the preliminary exploration stage, which emphasizes the selection of an appropriate excitation wavelength based on the combination of EEM and chemometrics, and the pre‐application stage, where experiments were conducted on scouting with specific excitation wavelength. Although commercially available devices have emerged in many research fields, only a limited number have been reported for use in the food industry. Future studies should focus on enhancing the diversity of test samples and parameters that can be measured by a single device, exploring the application of LIF techniques for detecting low‐concentration substances in food, investigating more quantitative approaches, and developing embedded computing devices.
The prevalence of glaucoma in a 70‐year‐old Swedish population in the city area of Gothenburg
Authors: Johansson Lena Havstam , Kalaboukhova Lada , Erhag Hanna Falk , Skoog Ingmar , Zetterberg Madeleine 
Published: July 2023

AbstractPurposeTo determine the prevalence of and risk factors for open‐angle glaucoma in a population of 70‐year‐olds in Gothenburg, Sweden and to compare the visual function between the glaucoma population and the non‐glaucoma population.MethodsOf the entire cohort (n = 1203), 1182 participants responded a questionnaire on self‐reported glaucoma and were tested for blood pressure (BP) and diabetes. In all, 560 participants underwent ophthalmic examination including best‐corrected visual acuity (BCVA), intraocular pressure (IOP), central corneal thickness (CCT), contrast sensitivity (CS), perimetry and photos of the retina and lens.ResultsGlaucoma prevalence was 4.8% (95% confidence interval, 3.0%–6.6%), of which 56% was previously undiagnosed. The proportion of participants with diastolic BP >90 mmHg was higher in the non‐glaucomatous group (8.3%) than the glaucoma group (0%), p < 0.001. A family history of glaucoma was present in a larger proportion of the glaucoma group (39%) than of the non‐glaucomatous group (1.1%), p = 0.001. Mean IOP in individuals without glaucoma was 16 mmHg, versus 21 mmHg in participants with glaucoma detected at the examination. IOP was ≤21 mmHg in 67% among participants with previously unknown glaucoma. BCVA was lower in eyes with previously unknown glaucoma than in eyes without glaucoma (p = 0.017) but BCVA in the best eye did not differ. CCT and CS were similar in all cases.ConclusionsThe prevalence of glaucoma was comparable to that reported previously. A family history of glaucoma and higher IOP were risk factors associated with glaucoma. BCVA in the best eye did not differ significantly between subjects with and without glaucoma.
Acute megakaryoblastic leukaemia shows high frequency of chromosome 1q aberrations and dismal outcome
Authors: Pastore Friederike , Gittinger Hanna , Raab Susanne , Tschuri Sebastian , Ksienzyk Bianka , Konstandin Nikola P. , Schneider Stephanie , Rothenberg‐Thurley Maja , Horny Hans‐Peter , Werner Martin , Sauerland Maria C. , Amler Susanne , Görlich Dennis , Berdel Wolfgang E. , Wörmann Bernhard , Braess Jan , Hiddemann Wolfgang , Tischer Johanna , Herold Tobias , Metzeler Klaus H. , Spiekermann Karsten 
Published: July 2023

SummaryAcute megakaryoblastic leukaemia (AMKL) is associated with poor prognosis. Limited information is available on its cytogenetics, molecular genetics and clinical outcome. We performed genetic analyses, evaluated prognostic factors and the value of allogeneic haematopoietic stem cell transplantation (allo‐HSCT) in a homogenous adult AMKL patient cohort. We retrospectively analysed 38 adult patients with AMKL (median age: 58 years, range: 21–80). Most received intensive treatment in AML Cooperative Group (AMLCG) trials between 2001 and 2016. Cytogenetic data showed an accumulation of adverse risk markers according to ELN 2017 and an unexpected high frequency of structural aberrations on chromosome arm 1q (33%). Most frequently, mutations occurred in TET2 (23%), TP53 (23%), JAK2 (19%), PTPN11 (19%) and RUNX1 (15%). Complete remission rate in 33 patients receiving intensive chemotherapy was 33% and median overall survival (OS) was 33 weeks (95% CI: 21–45). Patients undergoing allo‐HSCT (n = 14) had a superior median OS (68 weeks; 95% CI: 11–126) and relapse‐free survival (RFS) of 27 weeks (95% CI: 4–50), although cumulative incidence of relapse after allo‐HSCT was high (62%). The prognosis of AMKL is determined by adverse genetic risk factors and therapy resistance. So far allo‐HSCT is the only potentially curative treatment option in this dismal AML subgroup.
‘We just need to find space for them to practice so that we can help to make a stronger society’: Perceived barriers and facilitators to employing health psychologists in UK public health and clinical health settings
Authors: Hart J. K. , Michael P. , Hawkins R. , Bull E. R. , Farrar A. , Baguley C. , Turner R. R. , Byrne‐Davis L. M. T. 
Published: July 2023

AbstractIntroductionIn recent years, health psychology has received significant attention within the health sector, due to its application to understanding influences on health and well‐being and translation of health psychology into interventions to support behaviour change. The number of health psychologists in public health and healthcare settings is growing but remains limited, and is it unclear why. This study aimed to explore the views of potential and current employers of health psychologists, to elucidate barriers and facilitators of employing health psychologists in healthcare settings.MethodsSemi‐structured interviews were carried out to explore the experiences of working with and/or employing health psychologists. Opportunities and barriers were explored for increasing access to health psychology expertise in the NHS and public health. Interviews were analysed using inductive thematic analysis.ResultsFifteen participants took part in interviews. Participants were mid‐senior‐level professionals working in varied healthcare settings and/or academic institutions. The majority had experience of health psychology/working with health psychologists, whilst others had limited experience but an interest in employing health psychologists. Three key themes were identified: (1) the organizational fit of health psychologists, (2) perception of competition for roles and (3) ideas for changing hearts, minds and processes.ConclusionBarriers exist to employing health psychologists in healthcare settings. These barriers include misunderstandings of the role of health psychologists and the need to preserve other disciplines due to perceived competition. Recommendations for change included showcasing the benefits and skills of health psychologists and having transparent conversations with employees and multi‐disciplinary colleagues about roles.
Young type 1 diabetes subjects sway more than healthy persons when somatosensory system is challenged in static standing postural stability tests
Authors: Lesch Kim J. , Hyrylä Vesa V. , Eronen Timo , Kupari Saana , Stenroth Lauri , Venojärvi Mika , Tarvainen Mika P. , Tikkanen Heikki O. 
Published: July 2023

AbstractIn type 1 diabetes, it is important to prevent diabetes‐related complications and postural instability may be one clinically observable manifestation early on. This study was set to investigate differences between type 1 diabetics and healthy controls in variables of instrumented posturography assessment to inform about the potential of the assessment in early detection of diabetes‐related complications. Eighteen type 1 diabetics with no apparent complications (HbA1c = 58 ± 9 mmol/L, diabetes duration = 15 ± 7 years) and 35 healthy controls underwent six 1‐min two feet standing postural stability tests on a force plate. Study groups were comparable in age and anthropometric and performed the test with eyes open, eyes closed (EC), and EC head up with and without unstable padding. Type 1 diabetics exhibited greater sway (path length, p = 0.044 and standard deviation of velocity, p = 0.039) during the EC test with the unstable pad. Also, power spectral density indicated greater relative power (p = 0.043) in the high‐frequency band in the test with EC head up on the unstable pad and somatosensory activity increased more (p = 0.038) when the unstable pad was added to the EC test. Type 1 diabetes may induce subtle changes in postural control requiring more active balancing when stability is challenged. Postural assessment using a portable easy‐to‐use force plate shows promise in detecting a diabetes‐related decline in postural control that may be used as a sensitive biomarker of early‐phase diabetes‐related complications.
Combining polygenic risk scores and human leukocyte antigen variants for personalized risk assessment of type 1 diabetes in the Taiwanese population
Authors: Liao Wen‐Ling , Huang Yu‐Nan , Chang Ya‐Wen , Liu Ting‐Yuan , Lu Hsing‐Fang , Tiao Zih‐Yu , Su Pen‐Hua , Wang Chung‐Hsing , Tsai Fuu‐Jen 
Published: July 2023

AbstractAimsTo analyse the genome‐wide association study (GWAS) data of patients with type 1 diabetes mellitus (T1D) in order to develop a risk score for the genetic effects on T1D risk and age at diagnosis in the Taiwanese population.Materials and MethodsWe selected 610 patients with T1D and 2511 healthy individuals from an electronic medical record database of more than 300 000 individuals with genetic information, analysed their GWAS data, and developed a polygenic risk score (PRS).ResultsThe PRS, based on 149 selected single‐nucleotide polymorphisms, could effectively predict T1D risk. A PRS increase was associated with increased T1D risk (odds ratio [OR] 2.09, 95% confidence interval [CI] 1.72‐2.55). Moreover, a 1‐unit increase in standardized T1D PRS decreased the age at diagnosis by 0.74 years. Combined PRS and human leukocyte antigen (HLA) DQA1*03:02–DQA1*05:01 genotypes could accurately predict T1D risk. In multivariable models, HLA variants and PRS were independent risk factors for T1D risk (OR 3.76 [95% CI 1.54‐9.16] and 1.71 [95% CI 1.37‐2.13] for HLA DQA1*03:02–DQA1*05:01 and PRS, respectively). In a limited study population of those aged ≤18 years, PRS remained significantly associated with T1D risk. The association between T1D PRS and age at diagnosis was more obvious among males and patients aged ≤18 years.ConclusionsPolygenic risk score and HLA variations enable personalized risk estimates, enhance newborn screening efficiency for ketoacidosis prevention, and addresses the gap in data on T1D prediction in isolated Asian populations.