bluuebunny/crossref_metadata_2025_split huggingface dataset:
Role of Caregivers in Remote Management of Patients With Type 2 Diabetes Mellitus: Systematic Review of Literature
Authors: Seng Jun Jie Benjamin , Gwee Meng Ferng Ryan , Yong Mei Hui Amanda , Kwan Yu Heng , Thumboo Julian , Low Lian Leng 
Published: September 2023

Background
With the growing use of remote monitoring technologies in the management of patients with type 2 diabetes mellitus (T2DM), caregivers are becoming important resources that can be tapped into to improve patient care.

Objective
This review aims to summarize the role of caregivers in the remote monitoring of patients with T2DM.

Methods
We performed a systematic review in MEDLINE, Embase, Scopus, PsycINFO, and Web of Science up to 2022. Studies that evaluated the role of caregivers in remote management of adult patients with T2DM were included. Outcomes such as diabetes control, adherence to medication, quality of life, frequency of home glucose monitoring, and health care use were evaluated.

Results
Of the 1198 identified citations, 11 articles were included. The majority of studies were conducted in North America (7/11, 64%) and South America (2/11, 18%). The main types of caregivers studied were family or friends (10/11, 91%), while the most common remote monitoring modalities evaluated were interactive voice response (5/11, 45%) and phone consultations (4/11, 36%). With regard to diabetes control, 3 of 6 studies showed improvement in diabetes-related laboratory parameters. A total of 2 studies showed improvements in patients’ medication adherence rates and frequency of home glucose monitoring. Studies that evaluated patients’ quality of life showed mixed evidence. In 1 study, increased hospitalization rates were noted in the intervention group.

Conclusions
Caregivers may play a role in improving clinical outcomes among patients with T2DM under remote monitoring. Studies on mobile health technologies are lacking to understand their impact on Asian populations and long-term patient outcomes.
Atomic Structure and Its Connection to The Quranic Verses' Context
Authors: Mujala Abdul , Reza Muhammad , Puspita Kana 
Published: September 2023

Abstract: The growth of science in the twenty-first century, particularly in chemistry, is critically dependent on the integration of science and the Qur'an. Since numerous verses in the Qur'an disclose the fundamental principles of chemistry, such as the size of an atom, the integration of science and the Qur'an is nothing new in modern science, especially chemistry. As a result, this article will go into further detail regarding the atomic structure's physical setting and how it relates to Qur'anic verses. Writing this paper involved conducting literature searches on both contemporary science and Qur'anic interpretations of atomic structure. The word "dzarrah" appears in QS Az-Zalzalah verses 7-8, An-Nisa verse 40, and Yunus verse 61, and is interpreted as the size of a mustard seed that the human intellect may yet attain. However, "dzarrah" is often frequently interpreted as atomic size, since the atomic radius of the smallest atom (Hydrogen) and biggest atom (Organesson) atoms are 1.2 x 10-10 m and 1.52 x 10-10 m, respectively, with 1 million being smaller than the radius of mustard seed (5 x 10-4 m). Thus, the word dzarrah, which is translated as the size of a mustard seed, is less proportional to describe a much smaller atomic size. This atomic scale later served as a precursor for new developments in chemical research, such as nanomaterials and quantum dots.Abstrak: Integrasi sains dan Al-Qur’an menjadi dasar yang penting untuk pengembangan ilmu sains pada abad ke-21, khususnya dalam ilmu kimia. Integrasi sains dengan Al-Qur’an sebetulnya bukanlah hal baru dalam sains modern, khususnya kimia, karena ada banyak ayat-ayat Al-Qur’an yang mengungkapkan tentang konsep dasar kimia, misalnya ukuran atom. Oleh karena itu, artikel ini akan membahas secara lebih jelas tentang konteks materi struktur atom dan kaitannya dengan ayat-ayat Al-Qur’an. Metode penulisan artikel ini menggunakan kajian literatur, baik itu dari segi sains modern dan tafsir Al-Qur’an tentang struktur atom. Kata “dzarrah” muncul dalam QS Az-Zalzalah ayat 7-8, QS An-Nisa ayat 40, dan QS Yunus ayat 61, yang ditafsirkan seukuran biji sawi yang ukurannya masih dapat dijangkau oleh pikiran manusia. Namun, “dzarrah” juga kerap diterjemahkan seukuran atom, padahal jari-jari 1 atom paling kecil (Hidrogen) dan paling besar (Organesson) berturut-turut adalah 1,2 x 10-10 m dan 1,52 x 10-10 m, dimana 1 juta lebih kecil dari jari-jari biji sawi (5 x 10-4 m). Sehingga kata dzarrah yang diterjemahkan sebagai ukuran biji sawi kurang proporsional untuk menggambarkan ukuran atom yang jauh lebih kecil. Ukuran atom ini kemudian menjadi cikal bakal perkembangan penelitian di bidang kimia, misalnya nanomaterial dan quantum dots.
Novel Performance Rating Instruments for Gynecological Procedures in Primary Care: A Pilot Study
Authors: Rezaiefar Parisa , Waqas Nisha , Archibald Douglas , Humphrey-Murto Susan 
Published: September 2023

Background and Objectives: Improving training and confirming the acquisition of gynecological procedure skills for family physicians (FPs) is crucial for safe health care delivery. The objectives of this study were to (a) develop performance rating instruments for four gynecological procedures, and (b) pilot them to provide preliminary validity evidence using modern validity theory.
Methods: Sixteen academic FPs and gynecologists participated in a modified Delphi technique to develop procedure-specific checklists (PSCs) for four procedures: intrauterine device insertion, endometrial biopsy, punch biopsy of the vulva, and routine pessary care. We modified a previously validated global rating scale (GRS) for ambulatory settings. Using prerecorded videos, 19 academic FPs piloted instruments to rate one first-year and one second-year family medicine resident’s performance. They were blinded to the level of training. We compared the mean scores for PSCs and GRS for each procedure using paired samples t tests and Cohen’s d to estimate effect sizes.
Results: Consensus on items for the final PSCs was reached after two Delphi rounds. PSC and GRS scores were numerically higher for the second-year resident than the first-year resident for every procedure, with statistically significant differences for six of eight comparisons (P&lt;.05). All comparisons demonstrated large effect sizes (Cohen’s d&gt;0.8). Both instruments received high scores for ease of use by raters.
Conclusions: We developed novel performance rating instruments for four gynecological procedures and provided preliminary validity evidence for their use for formative feedback in a simulation setting. This pilot study suggests that these instruments may facilitate the training and documentation of family medicine trainees’ skills in gynecological procedures.
'Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality
Authors: Robinson Dahlia , Smith Thomas , Walton Stephanie 
Published: September 2023

SUMMARY
We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We document that clients with original auditors accrue nontrivial audit fee savings. Further, we find original auditor engagements are associated with lower levels of discretionary accruals and lower likelihood of misstatements, implying higher audit quality. We also find that investors appear to recognize the audit fee and quality benefits, as these auditors receive fewer votes from investors against their ratification. These results are consistent with a reduction in information asymmetry from greater client specific knowledge with original auditors, leading to more efficient and effective audits. Finally, we document that the audit fee and audit quality benefits diminish for engagements that exceed 40 years, providing some support for the benefit of an eventual fresh look in the audit.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: G18; H83; M4.
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?
Authors: Andiola Lindsay M. 
Published: September 2023

SUMMARY
Negative feedback can induce adverse responses. This is problematic in auditing as negative feedback is common during workpaper reviews, and auditors’ follow-through on this feedback is essential to staff development and audit quality. Psychology research suggests supervisors’ framing of feedback can impact subordinates’ feedback reactions and subsequent performance, and this effect might vary depending on their relative receptivity to feedback (i.e., feedback orientation). In a 2 × 2 between-subjects experiment, using a review notes task, I examine the joint influence of these factors and find divergent effects. Results show novice auditors with stronger feedback orientations have more positive reactions to negative feedback when reviewers emphasize learning goals, but framing does not influence performance. However, those with weaker feedback orientations react poorly regardless of framing, but learning goals improve their performance. These results enhance understanding of effects of goal framing on audit quality and help guide reviewers on how to frame negative feedback.
JEL Classifications: M40; M42.
Implications of Divided Responsibility in Audits Involving Component Auditors
Authors: Adams Tom , Krishnan Jayanthi , Li Mengtian 
Published: September 2023

SUMMARY
This article summarizes and reflects on the practical implications of the published study “Are Referred-To Auditors Associated with Lower Quality and Efficiency?” (Krishnan and Li 2023). Audits of companies frequently involve the participation of auditors (who audit components of clients) other than the lead auditor that signs the audit report. In general, the work of these component auditors is assimilated in the lead auditor’s report. However, uniquely in the United States, the lead auditor sometimes formally divides responsibility with the component auditor and refers to the component auditor’s work in its audit report. These component auditors are “referred-to” auditors. Krishnan and Li (2023) examine factors associated with the use of referred-to auditors as well as the associations between the use of referred-to auditors and measures of audit quality and audit efficiency.
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Authors: Geiger Marshall A. , Gold Anna , Wallage Philip 
Published: September 2023

SYNOPSIS
Auditing researchers rarely engage practicing auditors regarding the phenomena examined, or conclusions reached, in academic research. In an attempt to bridge this gap, we report on the outcomes, insights, and observations from focused interactions with Dutch audit practitioners regarding their perspectives on recent research regarding auditor going concern opinion (GCO) decisions. We provided practitioners with a summary of some of the most salient recent GCO research findings. The goals of our subsequent discussions were to (1) obtain practitioners’ responses to the research findings, and (2) identify relevant issues for future study from the perspective of practitioners. Accordingly, in this second of a two-part sequence of articles, we discuss the outcomes of our interactions with practitioners related to the GCO reporting environment and the GCO decision-making process, as well as directions for future research.
JEL Classifications: M42.
The Gig Is Up: Examining Side Gig Income and Allowable Deductions
Authors: Albritton Bonnie R. , Foshee Renee , Holmes Amy Foshee , Webb Kimberly J. 
Published: September 2023

ABSTRACT
The expansion of the gig economy has provided opportunities and challenges for tax professionals. In this case study, a rideshare driver receives a Form 1099-K for side gig income and seeks tax advice from a friend, ultimately deciding to consult with a tax professional (the student) for income tax preparation. The friend provides a video that describes misleading information giving the students a chance to consider authoritative sources as they research appropriate reporting on an individual income tax return. The case learning objectives are: (1) distinguish between credible and noncredible sources of information; (2) evaluate expenses and income to determine the taxable nature of each item; (3) analyze data for completeness in order to compile all relevant data needed for compliance reporting; (4) apply authoritative sources to resolve tax issues; (5) prepare an accurate individual income tax return; and (6) demonstrate effective written communication skills for business documentation.
Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158
Authors: Donovan John B. , McMartin Andrew S. , Phillips Matthew A. 
Published: September 2023

ABSTRACT
We study whether recognition versus disclosure affects debt contracting using SFAS 158 as a setting. Upon recognition of previously disclosed pension liabilities, we find that debt contracts of firms that have high pension underfunding contain relatively more covenants based on the balance sheet and a lower cost of debt. Additional analysis suggests that improved reliability of recognized information is a likely mechanism for these findings. We also document that recognition did not affect the credit risk of the borrower or the use of income statement–based covenants that were unaffected by the accounting standard change. Collectively, our evidence suggests that recognition of previously disclosed accounting information can facilitate the incorporation of that information into lenders’ screening and monitoring.
Data Availability: Data used in this study are available from public sources identified in the study.
Accounting Uniformity, Comparability, and Resource Allocation Efficiency
Authors: Corona Carlos , Huang Zeqiong , Hwang Hyun 
Published: September 2023

ABSTRACT
Uniformity is an essential feature of financial reporting, yet its desirability has long been debated. We study a model in which firms decide whether to adopt either their locally preferred accounting methods or a common method, followed by an investor allocating capital across firms. Firms’ choices of a common method are strategic complements in attaining more comparable reports. As a result, multiple equilibria may exist. Specifically, an equilibrium in which firms use their local methods always exists. However, an equilibrium in which firms adopt a common method exists if uniformity improves comparability significantly and firm-specific productivity shocks are large relative to the common productivity shock. Firms may fail to coordinate on adopting the Pareto-dominant accounting method, which may not even emerge as an equilibrium if investments exhibit substitutability. These coordination problems provide accounting regulation an opportunity to facilitate efficient capital allocation, thus providing a microfoundation for accounting measurement regulation.
JEL Classifications: D02; D61; D83; H11; M40; M41; M48.
Discurso de ingreso del Dr. Pascual González Masegosa. Reintervenciones precoces en cirugía taurina: ¿cuándo, donde y por qué?, Real Academia de Medicina y Cirugía de Valladolid, 18 de mayo de 2019.
Authors: González Masegosa Pascual 
Published: September 2023

Como no podía ser de otra manera, en primer lugar, deseo hacer llegar mi agradecimiento a la Real Academia de Medicina y Cirugía de Valladolid por mi nombramiento como Académico Concursal-lo que para mí supone un verdadero honor-, y, en especial a dos de sus Académicos Honorarios, el Dr. Mateo y el Dr. Rabadán.
Gracias, lo primero de todo, por vuestra amistad y también obviamente, por haberme propuesto para tal distinción.
En pocas palabras, puedo decir que mi vida profesional está ligada a la asistencia en el Servicio Público de Salud y Medicina Privada en la especialidad de Cirugía General y a la Cirugía Taurina.
EFFICIENCY ANALYSIS OF GOLD PAWN IN ISLAMIC COMMERCIAL BANKS IN INDONESIA
Authors: Haidar Abdullah , Hendrasto Nur , Herindar Evania 
Published: September 2023

The purpose of this study is to examine the efficiency of the Islamic banking business in Indonesia, specially Islamic Rural Bank in Central Javas. As a component of Indonesia's Islamic banking ecosystem, it is critical to understand the extent those banks work optimally together to support the development of Islamic finance, particularly during the Covid-19 pandemic, and to realize public welfare, particularly through productive financing consistent with Sustainable Development Goals Objectives. In the periode of 2016 until 2020, this study examined a sample of 20 Islamic Rural Banks in central Java. The study was conducted using a non-parametric approach known as DEA (Data Envelopment Analysis). The intermediation strategy was used to determine the input and output variables in this study. Fixed assets, operational costs, and third-party money are included as input variables. Meanwhile, the output variable is made up of the quantity of finance granted and the amount of operating income earned. The findings of this study reveal that the efficiency of Islamic Rural Bank in Central Java has a shifting tendency across the 2016–2020 timeframe, with the average bank experiencing a decline in efficiency during the COVID-19 pandemic. Additionally, this study assesses the possibility for improvement of inefficient programs using input and output data. The primary source of inefficiency is in the output variable, particularly in terms of customer financing. Additionally, this research makes recommendations to a variety of stakeholders, including practitioners, academics, and regulators.
Effect of volume and methylene blue on fluorescence intensity and transit of indocyanine green for sentinel lymph node mapping in a simulated feline tumor model
Authors: Lu Hui Yu , McKenna Charly , Ram Ann , Oblak Michelle L. 
Published: September 2023

Abstract

OBJECTIVE
To compare the effect of volume and solution on transit time and fluorescence intensity (FI) using near-infrared fluorescence imaging (NIRF) in a simulated tumor model in cats. Secondarily, to describe SLN mapping with indocyanine green (ICG) NIRF and report any adverse effects of intradermally injected ICG in cats.

ANIMALS
7 healthy purpose-bred domestic shorthaired male cats.

METHODS
Cats were randomly divided into 2 groups (ICG or ICG + methylene blue [MB]). Transit time and FI were determined for 1 or 2 mL solutions injected intradermally in 4 quadrants around a simulated tumor. Following massage, fluorescence intensity was quantified by calculating the corrected total ROI fluorescence using ImageJ software. Cats were monitored for adverse effects up to 4 weeks post-injection.

RESULTS
A larger solution volume had decreased transit times to the SLN (P = .001). There was no significant difference in transit times between ICG and ICG-MB. ICG demonstrated a greater FI (P = .001) in the SLN compared to ICG-MB. Methylene blue did not percutaneously fluoresce under NIRF. The volume of the solution did not significantly affect FI. No adverse reactions were reported.

CLINICAL RELEVANCE
Increased volume of ICG may aid in rapid percutaneous lymphatic tracking from tumor to SLN. Indocyanine green alone may be preferred over ICG-MB for greater visualization of the SLN. Intradermal injections of ICG and ICG-MB were well-tolerated in healthy cats with no significant complications. Clinical evaluation of this technique in an impaired lymphatic system, as seen in cancer patients, should be assessed in future research.
Employee perspective on site accidents and corporate reputation in developing countries
Authors: Adesi Michael , Owusu-Manu De-Graft , Boateng Frank , Ahiabu Moses 
Published: September 2023

Abstract

Brief introduction to the Problem
Construction accident studies often overlook the internal perspective of employees on site accidents’ impact on corporate reputation.

Purpose
This study investigates the effects of construction site accidents on corporate reputation from an internal viewpoint of stakeholders, focusing on employees. It also determines the extent of the association between site accidents and corporate reputation in middle-income economies.

Design/methodology/approach
A quantitative approach was used, with 150 survey questionnaires administered to employees in construction firms using purposive sampling. Descriptive and inferential statistical tools, including the Pearson correlation and factor analysis, were used to analyse the results.

Findings
Site accidents have 17 identified effects on corporate reputation, negatively impacting leadership, financial management, ethics, shareholder value, and sustainability.

Originality
This study highlights the significant impact of construction site accidents on corporate reputation from an internal perspective of employees and identifies the need for more research on this issue. It has the potential to influence construction health and safety research focus, which has previously not addressed the issue of corporate reputation from an internal perspective.
Application of European Model to Curtail Hate Speech in the U.S.
Authors: Reiss Sophia 
Published: September 2023

As hate speech increases we may need to revisit the question of how to respond to it and whether to limit it within free speech or other areas of law. This article compares free speech law in the United States and the European Union in an effort to explore how one might improve our care of ourselves and each other in the realm of free speech.