bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
Authors: Brown Nerissa C. , Huffman Adrienna A. , Cohen Shira 
Published: June 2023

ABSTRACT
We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted measures of actual earnings performance, and whether this practice reflects attempts to obfuscate or mitigate the informational opacity accounting complexity creates for investors. Using the metadata in XBRL filings, we construct measures of accounting complexity that map directly to the mandated standards applied in financial statement filings. We find a positive and economically significant association between accounting complexity and managers’ propensity to disclose non-GAAP earnings information. This relation is robust and incremental to common measures of business and linguistic complexity, and the transitory nature of firms’ economic activities. We also find that the quality and informativeness of adjusted earnings information increases with accounting complexity, consistent with motives to better inform investors when accounting disclosures are complex. Overall, our results suggest that managers use non-GAAP earnings disclosure to mitigate the adverse informational effects of accounting complexity.
Data Availability: All data are available from sources identified in the paper.
JEL Classifications: M41; M43.
Reciprocal Regulation of Hepatic TGF-β1 and Foxo1 Controls Gluconeogenesis and Energy Expenditure
Authors: Pan Quan , Ai Weiqi , Chen Yunmei , Kim Da Mi , Shen Zheng , Yang Wanbao , Jiang Wen , Sun Yuxiang , Safe Stephen , Guo Shaodong 
Published: June 2023

Obesity and insulin resistance are risk factors for the pathogenesis of type 2 diabetes (T2D). Here, we report that hepatic TGF-β1 expression positively correlates with obesity and insulin resistance in mice and humans. Hepatic TGF-β1 deficiency decreased blood glucose levels in lean mice and improved glucose and energy dysregulations in diet-induced obese (DIO) mice and diabetic mice. Conversely, overexpression of TGF-β1 in the liver exacerbated metabolic dysfunctions in DIO mice. Mechanistically, hepatic TGF-β1 and Foxo1 are reciprocally regulated: fasting or insulin resistance caused Foxo1 activation, increasing TGF-β1 expression, which, in turn, activated protein kinase A, stimulating Foxo1-S273 phosphorylation to promote Foxo1-mediated gluconeogenesis. Disruption of TGF-β1→Foxo1→TGF-β1 looping by deleting TGF-β1 receptor II in the liver or by blocking Foxo1-S273 phosphorylation ameliorated hyperglycemia and improved energy metabolism in adipose tissues. Taken together, our studies reveal that hepatic TGF-β1→Foxo1→TGF-β1 looping could be a potential therapeutic target for prevention and treatment of obesity and T2D.

Article Highlights
Hepatic TGF-β1 levels are increased in obese humans and mice. Hepatic TGF-β1 maintains glucose homeostasis in lean mice and causes glucose and energy dysregulations in obese and diabetic mice. Hepatic TGF-β1 exerts an autocrine effect to promote hepatic gluconeogenesis via cAMP-dependent protein kinase–mediated Foxo1 phosphorylation at serine 273, endocrine effects on brown adipose tissue action, and inguinal white adipose tissue browning (beige fat), causing energy imbalance in obese and insulin-resistant mice. TGF-β1→Foxo1→TGF-β1 looping in hepatocytes plays a critical role in controlling glucose and energy metabolism in health and disease.
Metformin Versus Insulin and Risk of Major Congenital Malformations in Pregnancies With Type 2 Diabetes: A Nordic Register-Based Cohort Study
Authors: Kjerpeseth Lars J. , Cesta Carolyn E. , Furu Kari , Engeland Anders , Gissler Mika , Gulseth Hanne L. , Karlstad Øystein , Leinonen Maarit K. , Pazzagli Laura , Zoega Helga , Cohen Jacqueline M. 
Published: June 2023

OBJECTIVETo assess the risk of major congenital malformations with metformin versus insulin in pregnancies with type 2 diabetes.RESEARCH DESIGN AND METHODSThis cohort study used four Nordic countries’ nationwide registers of live and stillborn infants exposed to metformin or insulin during first trimester organogenesis. Main exclusion criteria were type 1 diabetes, polycystic ovary syndrome, fertility treatment, and exposure to other diabetes drugs. Adjusted risk ratios (RRs) and 95% CIs were estimated for any and cardiac malformations.RESULTSOf 3,734,125 infants in the source population, 25,956 were exposed to metformin or insulin in the first trimester, and 4,023 singleton infants were included. A malformation was diagnosed in 147 (4.7%) of 3,145 infants with exposure to any metformin (alone or in addition to insulin) and 50 (5.7%) of 878 infants with exposure to insulin alone (RR 0.84, 95% CI 0.46–1.54). Among 2,852 infants exposed to metformin alone and 293 infants exposed to metformin in addition to insulin 127 (4.4%) and 20 (6.8%), respectively, had a malformation. The adjusted risk was not increased for either metformin alone (0.83, 0.44–1.58) or both metformin and insulin (0.98, 0.56–1.69) versus insulin alone. Corresponding RRs for cardiac malformations were 1.01 (0.55–1.84) for any metformin, 0.92 (0.47–1.81) for metformin alone, and 1.72 (0.76–3.91) for both metformin and insulin.CONCLUSIONSNo evidence of an increased malformation risk with metformin versus insulin in the first trimester was found. Results should be interpreted with caution since information on glycemic control was missing.
<strong>Dulaglutide and Kidney Function–Related Outcomes in Type 2 Diabetes: A REWIND Post Hoc Analysis</strong>
Authors: T. Botros Fady , C. Gerstein Hertzel , Malik Raleigh , Nicolay Claudia , Hoover Anastasia , Turfanda Ibrahim , M. Colhoun Helen , E. Shaw Jonathan 
Published: June 2023

<p>Objective: Dulaglutide (DU) 1.5 mg was associated with improved composite renal outcomes that included new onset macroalbuminuria in people with type 2 diabetes with previous cardiovascular disease or cardiovascular risk factors in the REWIND trial. This exploratory post hoc analysis evaluated kidney-function-related outcomes, excluding the new onset macroalbuminuria component, among the REWIND participants.</p>
<p>Research Design and Methods: Intent-to-treat analyses were performed on REWIND participants (N=4949 DU, N=4952 placebo). Time-to-occurrence of a composite kidney-function-related outcome (≥40% sustained decline in estimated glomerular filtration rate (eGFR, per the Chronic Kidney Disease Epidemiology Collaboration 2009 equation), end-stage renal disease, or renal-related death), and mean annual eGFR slope were examined. Analyses were conducted overall and within subgroups defined by baseline urinary albumin-to-creatinine ratio (UACR <30 or ≥30mg/g) and baseline eGFR (<60 or ≥60mL/min/1.73 m2). </p>
<p>Results: The post hoc composite kidney-function-related outcome occurred less frequently among participants assigned to DU than placebo (Hazard Ratio (HR)=0.75, [95% Confidence Interval [CI]=0.62-0.92], <em>p</em>=0.004), with no evidence of a differential DU treatment effect by UACR or eGFR subgroup. A ≥40% sustained eGFR decline occurred less frequently among participants assigned to DU than placebo (HR=0.72, [95% CI=0.58-0.88], <em>p</em>=0.002). Mean annual decline in eGFR slope was significantly smaller for participants assigned to DU than placebo (-1.37 vs -1.56 mL/min/1.73 m2/year, <em>p</em><0.001); results were similar for all subgroups.</p>
<p>Conclusions: The estimated 25% reduced hazard of a kidney-function–related outcome among participants assigned to DU highlights its potential for delaying or slowing the development of diabetic kidney disease in people with type 2 diabetes.</p>
Metformin Versus Insulin and Risk of Major Congenital Malformations in Pregnancies With Type 2 Diabetes – A Nordic Register-Based Cohort Study
Authors: J Kjerpeseth Lars , E Cesta Carolyn , Furu Kari , Engeland Anders , Gissler Mika , L Gulseth Hanne , Karlstad Øystein , K Leinonen Maarit , Pazzagli Laura , Zoega Helga , M Cohen Jacqueline 
Published: June 2023

<p> </p>
<p><strong>Objective: </strong>Assess risk of major congenital malformations with metformin versus insulin in pregnancies with type 2 diabetes.</p>
<p><strong>Research Design and Methods:</strong> Cohort study using four Nordic countries’ nationwide registers of live and stillborn infants exposed to metformin or insulin during first trimester organogenesis. Main exclusion criteria were type 1 diabetes, polycystic ovary syndrome and fertility treatment, and exposure to other diabetes drugs. Adjusted risk ratio (RR) and 95% CI was estimated for any and cardiac malformations.</p>
<p><strong>Results: </strong>Of 3,734,125 infants in the source population, 25,956 were exposed to metformin or insulin in first trimester, and 4023 singleton infants included. A malformation was diagnosed in 147 (4.7%) of 3145 infants with exposure to any metformin (alone or in addition to insulin) and 50 (5.7%) of 878 infants with exposure to insulin alone (RR 0.84, 95% CI 0.46 to 1.54). Among 2852 infants exposed to metformin alone and 293 infants exposed to metformin in addition to insulin, respectively 127 (4.4%) and 20 (6.8%) had a malformation. The adjusted risk was not increased for neither metformin alone (0.83, 0.44 to 1.58) nor both metformin and insulin (0.98, 0.56 to 1.69) versus insulin alone. Corresponding RRs for cardiac malformations were 1.01 (0.55 to 1.84) for any metformin, 0.92 (0.47 to 1.81) for metformin alone and 1.72 (0.76 to 3.91) for both metformin and insulin.</p>
<p><strong>Conclusions:</strong> No evidence of an increased malformation risk with metformin versus insulin in first trimester was found. Results should be interpreted with caution since information on glycemic control was missing.</p>
A short-form measure of diabetes distress among adults with type 1 diabetes for use in clinical practice: Development and validation of the T1-DDS-7
Authors: Nygaard Mette , Willaing Ingrid , Eide Joensen Lene , Lindgreen Pil , Stenov Vibeke , Hessler Danielle , Nørgaard Kirsten , Pedersen-Bjergaard Ulrik , Olesen Kasper 
Published: June 2023

<p> </p>
<p><strong>Objective</strong>: Valid and reliable diabetes distress assessment is essential for identifying adults with elevated levels of concern and to guide targeted support. However, assessing diabetes distress must also be feasible in time-limited settings. We aimed to identify a short-form measure of the 28-item Type 1 Diabetes Distress Scale (T1-DDS-28) representing seven sources of type 1 diabetes distress that would be convenient for use in clinical practice.</p>
<p><strong>Research Design and Methods</strong>: Based on the evaluation of influence and importance by 14 experts in diabetes care and research, we identified the best-performing item within each of seven sources of diabetes distress included in the T1-DDS-28. To further validate the proposed short-form measure, we used survey data from 2,016 adults living with type 1 diabetes. Validity was examined by exploratory factor analysis, Cronbach’s alpha, test-retest reliability analysis, and correlations with other psychosocial measures. </p>
<p><strong>Results</strong>: We identified a short-form measure of the T1-DDS-28 consisting of seven items, each representing a source of diabetes distress. These items showed satisfactory reliability (factor loadings>0.45; α=0.82; test-retest correlation, r=0.90) and validity (correlation with T1-DDS-28, r=0.95; AUC=0.91; sensitivity 93%; specificity 89%) when combined in the short-form scale (T1-DDS-7). </p>
<p><strong>Conclusions</strong>: We propose the T1-DDS-7 as a valid and reliable measure for routine screening of diabetes distress among adults with type 1 diabetes. In case of elevated levels of diabetes distress, we recommend that a full-scale assessment and open dialogue follow the short-form measure before determining further treatment. </p>
<strong>Reciprocal regulation of hepatic TGF-β1 and Foxo1 controls gluconeogenesis and energy expenditure</strong>
Authors: Pan Quan , Ai Weiqi , Chen Yunmei , Mi Kim Da , Shen Zheng , Yang Wanbao , Jiang Wen , Sun Yuxiang , Safe Stephen , Guo Shaodong 
Published: June 2023

<p> </p>
<p>Obesity and insulin resistance are risk factors for the pathogenesis of T2D. Here we report that hepatic TGF-β1 expression positively correlates with obesity and insulin resistance in mice and humans. Hepatic TGF-β1 deficiency decreased blood glucose in lean mice, and improved glucose and energy dysregulations in diet-induced obese (DIO) mice and diabetic mice. Conversely, overexpression of TGF-β1 in the liver exacerbated metabolic dysfunctions in DIO mice. Mechanistically, hepatic TGF-β1 and Foxo1 are reciprocally regulated: fasting or insulin resistance caused Foxo1 activation, increasing TGF-β1 expression, which in turn activated protein kinase A, stimulating Foxo1-S273 phosphorylation to promote Foxo1-mediated gluconeogenesis. Disruption of TGF-β1→Foxo1→TGF-β1 looping by deleting TGF-β1 receptor II in the liver or by blocking Foxo1-S273 phosphorylation ameliorated hyperglycemia and improved energy metabolism in adipose tissues. Taken together, our studies reveal that hepatic TGF-β1→Foxo1→TGF-β1 looping could serve as a potential therapeutic target for prevention and treatment of obesity and T2D.</p>
<strong>Trajectories of liver fibrosis and gene expression profiles in NAFLD associated with diabetes</strong>
Authors: Sako Saori , Takeshita Yumie , Takayama Hiroaki , Goto Hisanori , Nakano Yujiro , Ando Hitoshi , Tsujiguchi Hiromasa , Yamashita Tatsuya , Arai Kuniaki , Kaneko Shuichi , Nakamura Hiroyuki , Harada Kenichi , Honda Masao , Takamura Toshinari 
Published: June 2023

<p>Understanding the mechanisms linking steatosis to fibrosis is needed to establish a promising therapy against nonalcoholic fatty liver disease (NAFLD). This study aims to clarify clinical features and hepatic gene expression signatures that predict and contribute to liver fibrosis development during the long-term real-world histological course of NAFLD subjects with and without diabetes. A pathologist scored 342 serial liver biopsy samples from 118 subjects clinically diagnosed with NAFLD during a 3.8 years (SD 3.45, maximum 15 years) course of clinical treatment (UMIN; Clinical Trials Registry, no. UMIN000035231). At the initial biopsy, 26 subjects had simple fatty liver, and 92 had nonalcoholic steatohepatitis (NASH). In the trend analysis, the Fibrosis-4 index (P < 0.001) and its components at baseline predicted the future fibrosis progression. In the generalized linear mixed model, an increase in HbA1c, but not BMI, was significantly associated with fibrosis progression (0.17 [0.009–0.326]; P = 0.038) for NAFLD subjects with diabetes. In gene set enrichment analyses, the pathways involved in hepatocytes zone 3, central liver sinusoidal endothelial cell (LSEC), stellate cells, and plasma cells were coordinately altered in association with fibrosis progression and HbA1c elevation. Therefore, in NAFLD subjects with diabetes, HbA1c elevation is significantly associated with liver fibrosis progression, independent of weight gain, which may be a valuable therapeutic target to prevent the pathological progression of NASH. Gene expression profiles suggest that diabetes-induced hypoxia and oxidative stress injure LSEC injury in zone 3, which may mediate inflammation and stellate cell activation, leading to liver fibrosis. </p>
Predicting Residual Casing Life of a Tire following an Impact Event
Authors: Gobinath Gobi , Ebbott Thomas , Hughes Shannon 
Published: June 2023

ABSTRACT
By applying recognized engineering methods, including finite element analysis, the role of impact events on the service life of a tire was studied by varying three factors: speed of impact, treadwear, and angle of impact. The approach combines well-known finite element analysis methods to simulate a tire rolling over an obstacle with the calculation of damage at the tire belt edge imparted by the impact event by using recognized methods of rubber fatigue analysis. An efficient method is developed and used to demonstrate that across a range of impact conditions, some conditions can cause substantial internal damage, whereas other conditions can cause very little damage. The area of investigation is the tire belt edge; thus, although significant internal damage may have occurred, it might not be visually perceptible in the normal operation of a vehicle. In some cases, the nondetectable damage is shown to propagate to a point where the tire loses its structural integrity before reaching its normal operating life defined by treadwear. This study includes the role of mechanical, temperature, and rate effects.
Modulating Functions Analysis For Wireless Data Transmission Because Of Advanced Sensors In Energy-Saving Process Of Washing
Authors: J. Alan Calderón Ch.  , Julio C. Tafur Sotelo  , Benjamín Barriga Gamarra  , Jorge Alencastre  , Álex Quispe M.  , F. Alan Ccarita  
Published: June 2023

The vibration measurement of flows in transient or steady-state is a very complicated task. Moreover, to correlate it with a temperature process is quite important according to get information regarding molecular kinetic energy of thermal sources (such as flow measurement used in cleaning tasks) according to achieve heating transfer information of a thermal process. However, there is a trouble concerning the transduction stage in the measurement while it is not a transducer designed algorithm as a consequence of a mathematical model, which correlates the calibration data with the theoretical model of the heating/vibration transfer. For this reason, in this research is proposed intelligent sensors/transducers, which are based on Anodic Aluminium Oxide (AAO) and a mathematical procedure of the measurement instrumentation according to adaptive coefficients in the Modulating Functions strategies analysis and getting optimal measurements. In this research is explained and analysed the temperature measurement process and the transduction process as the strict correlation of the calibration of the temperature/vibration sensor. For this reason, there were evaluated different transducers and the temperature/vibration reference for the calibration. The based on nanostructures temperature sensors are designed by specific and complex procedures according to achieve quite operation range, robustness and precision. Moreover, the transduction can be obtained through different electrical answer variables such as voltage, electrical current or capacitance and possible to send by wireless mechanisms and protocols to the main control system. Therefore, the evaluation of the designed advanced sensor performance was achieved by the vibration and temperature measurement of the water surface of a ultrasound washing machine, for which the designed sensor enhances energy-saving of the washing process.
Raping turtles and kidnapping children: Fantasmatic logics of Scandinavia in Russian and German anti-gender discourse
Authors: Brock Maria , Askanius Tina 
Published: June 2023

ABSTRACT
This study examines the social, political, and fantasmatic logics involved in the production of contemporary discourses about Scandinavia as a symbolic site and imagined place of sexual and moral decay and as a gender dysphoric dystopia by actors in the global anti-gender movement. Empirically, we draw on a rich digital archive of multi-modal media texts from an ongoing research project on anti-gender movements in Russia and Germany – two countries which provide particularly poignant examples of sites in which this mode of anti-gender propaganda is currently on the rise. In the analysis, we explore the discursive workings of a particularly prominent node in the material – that of the vulnerable child – and show how this figure is construed and instrumentalised to add urgency and fuel outrage among domestic audiences in Russia and Germany.
Media criticism as a propaganda strategy in political communication
Authors: Ekman Mattias , Widholm Andreas 
Published: June 2023

ABSTRACT
Over the last decade, strategic attacks on news media institutions and journalists have become an increasingly common feature of populist political communication. The purpose of this article is to identify various strategies that politicians use to criticise the news media and illuminate how the use and circulation of these strategies vary between party types. The article builds on a content analysis of the Twitter feeds of all members of parliament with an active account during the 2018 Swedish election campaign. Results show that political media criticism in Sweden is strongly associated with political personalisation, and it is almost exclusively a right-wing phenomenon, though not restricted specifically to populist parties. Public service media rather than newspapers or commercial broadcasters constitute the prime target for political media criticism in Sweden, illustrating the need to take media systemic aspects in to account when analysing media criticism as a propaganda strategy in political communication.
Fact-checkers and the news media: A Nordic perspective on propaganda
Authors: Grönvall John 
Published: June 2023

ABSTRACT
Combatting disinformation and propaganda has become an increasingly common task in Nordic newsrooms. The independent fact-checking organisations are currently joining forces with journalists in keeping the public informed. To better understand what these organisations do and how they do it, this study investigates the fact-checkers’ challenges and interrelations with traditional journalistic institutions, media literacy organisations, and associated national policymaker institutions in Denmark, Finland, Norway, and Sweden. The study is based on 18 in-depth interviews, and the findings show that fact-checking journalism is considered an important counterpart to traditional news media. However, there are many challenges in countering disinformation in the Nordics – both socioeconomical and policy related – that should be considered when discussing how to maintain and improve on the resilience against disinformation and propaganda in the Nordic media welfare states. The study aims to bring some of these challenges to the fore.
Persuasion through people: The rhetorical categories of documentary subjects in Michael Moore’s films
Authors: Kellokoski Ilari 
Published: June 2023

ABSTRACT
Michael Moore’s documentaries have been central to the development of the contemporary political documentary and have served as an instrument of political activism or, as some argue, even propaganda. Delving into the underlying mechanisms, in this article, I examine the ways in which documentary subjects are persuasively deployed in Moore’s documentaries. An analysis combining close reading, qualitative content analysis, and rhetorical analysis points to key rhetorical categories of documentary subjects. These subjects’ embodiment of six main rhetorical categories displays a correlation with Aristotle’s cornerstones of rhetoric: ethos, logos, and pathos. Further, the categories demonstrate how moral emotions are utilised in constructing the ethos of documentary subjects. In addition, the article addresses the significance of identification in Moore’s persuasive rhetoric. This research participates in deconstructing the mechanics of persuasive mediated communication and contributes to outlining a theory of audiovisual rhetoric.