bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do credit market incentives drive classification shifting in emerging markets?
Authors: Bansal Manish 
Published: June 2023

Purpose
To report inflated operating performance indicators, such as operating revenue and operating profit, managers vertically reposition revenue and expense items inside the income statement. This study aims to investigate the relationship between credit market incentives and these practices.

Design/methodology/approach
This study examined a sample of 1,592 Bombay Stock Exchange-listed companies from 2009 to 2021 and tested them using panel data regression models. The propensity score matching method and different measurements of classification shifting practices are used to validate the results.

Findings
The conclusions drawn from the empirical data show that firms prefer revenue shifting over expense shifting to prevent debt covenant violations. It shows that the firm’s classification-shifting practices are driven by credit market incentives. This finding is consistent with the notion of positive accounting theory that firms engage in classification shifting (earnings management) to avoid violation of debt covenants. Further, the firm’s preference for revenue shifting is in line with the ease-need-advantage-based shifting framework where firms choose the shifting tool based on costs and constraints associated with each tool.

Practical implications
The finding suggests that if managers heavily rely on revenue shifting to avoid debt covenant violations, the firm may end up breaking these covenants based on its actual operating performance. Managers may use aggressive accounting techniques to prevent covenant violations, which can be a warning indicator of financial difficulties or operational problems. It highlights the necessity for creditors and investors to carefully evaluate a company’s financial stability outside of the financial statements that are publicly disclosed. Authorities should create separate forensic accounting standards for auditors to check revenue items and stop the corporate misfeasance of revenue shifting.

Originality/value
The study is among the earlier attempts to provide empirical evidence on credit market incentives behind classification shifting practices. It is the first study that documents the substitution relationship between classification shifting forms for avoiding violation of debt covenants.
Analyzing the linkage between Islamic financial literacy and Islamic banking services adoption: evidence from Turkey
Authors: Pala Fahrettin , Erdoğdu Aylin , Ali Muhammad , Alnori Faisal , Barut Abdulkadir 
Published: June 2023

Purpose
The purpose of this study is twofold. First, this research explores the level of Islamic financial literacy of customers in the context of Islamic banking. Second, this study examines the determinants of customer adoption of Islamic banking in Turkey.

Design/methodology/approach
This study gathered sample data from 409 participants determined using the purposive sampling method. In the study, first, the reflective measurement model is used to examine the reliability, validity and multicollinearity problems of the variables. Then, AMOS structural equation model (SEM) is used to reveal the relationship between Islamic financial literacy and Islamic banking services. Additionally, this study performed both descriptive and inferential analysis to understand customer literacy about Islamic banking and their adoption behavior of Islamic banking.

Findings
The results obtained from descriptive assessment indicate that Turkish customers of Islamic banking possess sufficient literacy about Islamic banking. Moreover, the results from SEM indicate that the adoption of Islamic banking by customers is significantly predicted by the role of Sharia Board management, Islamic banking and purpose of financial institution, religious factor and legitimacy of Islamic financial system.

Research limitations/implications
This study focuses only on the level of knowledge and perceptions of customers who have accounts in Islamic banks or financial institutions in Turkey. It does not focus on the level of knowledge and perception of Muslims who do not have accounts in Islamic banks and financial institutions.

Originality/value
Previous studies on Islamic banking are mostly studies that investigate customers’ perceptions of the Islamic banking system and why individuals prefer Islamic banks. In particular, studies examining the relationship between individuals’ Islamic financial literacy level and Islamic banking preferences are limited. This study is considered to be an original study as it investigates the relationship between the Islamic financial literacy level of individuals and their adoption of Islamic banking services in Turkey.
Ponzi scheme like investment schemes in India – causes, impact and solution
Authors: Bhadra Shubhasree , Singh Kamakhya Narain 
Published: June 2023

Purpose
News items like “A whopping 2 lakh gullible investors were cheated…….” amply illustrate the extent of problems and hardships caused by financial frauds related to Ponzi schemes, collective investment schemes (CIS), unregulated deposit schemes, etc. In India, over the years, many Ponzi and unregulated investment schemes have taken place, causing huge economic and financial loss to Indian economy. This paper aims to examine why investment such schemes like Ponzi schemes and CIS become popular, how such schemes got operated in different periods and what could be done to safeguard the interests of investors.

Design/methodology/approach
The analysis is done based on secondary data and research work of various researchers, organisation and institutions, which are available in the public domain.

Findings
This paper has tried to analyse various characteristics of such fraudulent schemes, like their modus operandi, promotional activity, background of promoters and legal process involved in recouping financial loss of millions of investors. This paper also examines the demand-side factors that are responsible for popularity of those schemes in India. Noting the regulatory changes and other initiative taken by regulatory authorities to control the supply of unregulated investment schemes, this paper indicates potential actions, which could be undertaken to make people aware about the risks and issues related with such fraudulent schemes.

Originality/value
This paper gives an overview about various aspects of unregulated investment schemes, which have duped numerous people at different point of time. To the best of the authors’ knowledge, this research work is original and has not been published in any other journal.
The evaluation of menus’ adherence to sustainable nutrition and comparison with sustainable menu example in a Turkish university refectory
Authors: Saleki Neda , Kulaksiz Sevval Beyza , Arslan Fatma , Guney Coskun Merve 
Published: June 2023

Purpose
It is very crucial to evaluate the suitability of food services from an environmental and economic point of view to design sustainable food menus. This study aims to analyse the food menus in a Turkish university refectory concerning sustainable nutrition and waste management and compare them with a proposed sustainable food menu.

Design/methodology/approach
The study examined lunch menus served in December and February 2021–2022 at Istanbul Medipol University refectory for a total of 20 days, considering the nutrient-rich food index (NRF 9.3), waste amount, food cost, water and carbon footprint parameters of the meals.

Findings
Comparing the December menu with the suggested sustainable December menu showed a significant reduction in carbon and water footprint (p = 0.001), food cost (p = 0.001) and NRF 9.3 score (p = 0.001). When February and the suggested sustainable February menu were compared, there was a significant decrease in carbon and water footprint (p = 0.001), food cost (p = 0.005) and NRF 9.3 score (p = 0.001). December and February menus had higher NRF 9.3 score compared to the sample sustainable menus, and the amounts of saturated fat, added sugar and sodium were also high in these menus.

Originality/value
The study revealed that university cafeteria menus are incompatible with sustainable nutrition. The findings can significantly contribute to improving the sustainability of meals and food services by minimizing the water and carbon footprint of menus.
Virtual reality in tourism: adoption scepticism and resistance
Authors: Cham Tat-Huei , Wei-Han Tan Garry , Aw Eugene Cheng-Xi , Ooi Keng-Boon , Jee Teck-Weng , Pek Chuen-Khee 
Published: June 2023

PurposeSince its inception, virtual reality (VR) technologies have been widely applied in the tourism industry, given their competitive advantages in offering users a novel experience that makes an artificial environment or scene feel like the real world. As a result, VR has been reported as a highly sought-after technology, as it can offer a new way to engage tourists and enhance their travel experience. However, the adoption of VR by senior tourists (who are one of the potential groups of tourists) is still relatively low in the tourism context. Against this backdrop, this study aims to respond to the deficiency in the literature by examining the impact of barriers that contribute to senior tourists’ resistance and scepticism towards VR in tourism.Design/methodology/approachUsing a cross-sectional approach, the data for this study was collected from 600 eligible senior tourists through survey questionnaires. To obtain valid and reliable responses, a purposive sampling technique with screening criteria was undertaken in this study. Upon data cleaning, the data analysis was performed on 546 samples using statistical software packages such as SPSS and the AMOS covariance-based structural equation modelling technique.FindingsGrounded on the innovation resistance theory, the outcome of this study put forward the significance of technical and psychological barriers in explaining senior tourists’ resistance and scepticism towards the use of VR in tourism. In particular, perceived risk, perceived incompatibility, technology anxiety, inertia and a lack of human interaction were found to be associated with senior tourists’ scepticism and resistance towards VR usage in tourism. However, perceived complexity was not found to have a significant relationship with resistance. Moreover, both scepticism and resistance were reported to influence non-adoption intentions on VR.Originality/valueThis study is one of the few studies that examined the less explored territory of the tourism literature concerning the non-adoption of contemporary innovation (i.e. VR technology) for virtual tourism purposes. Moreover, this study also focuses on the perspective of senior tourists, which represents a promising market segment in the tourism sector. This study successfully contributed to the existing literature by offering empirical insights and highlighting the barriers that lead to users’ scepticism and resistance towards using VR for tourism, which could directly influence their non-adoption intention and the success of virtual tourism.
Phenotypic outcomes of predator–prey coevolution are predicted by landscape variation in climate and community composition
Authors: Gilbert Anthony L. , Cabrera Savanna , Hague Michael T. J. , Stokes Amber N. , Feldman Chris R. , Hanifin Charles T. , Brodie Edmund D. , Brodie Edmund D. 
Published: June 2023

Abstract

Landscape patterns of phenotypic coevolution are determined by variation in the outcome of predator–prey interactions. These outcomes may depend not only on the functional phenotypes that mediate species interactions, but also on aspects of the environment that enable encounters between coevolutionary partners.

Exploring the relationship between coevolutionary traits and the environment requires extensive sampling across the range of the interaction to determine the relationship between local ecological variation and coevolution.

In this study, we synthesized >30 years of data on predator–prey interactions between toxic newts (Taricha granulosa) and their snake predators (Thamnophis sirtalis) to explore the environmental predictors of arms race escalation.

We found that geographic variation in phenotypes at the interface of coevolution was best predicted by a combination of community and climatic variation. Coevolutionary phenotypes were greatest in environments with climate favourable for newt–snake overlap. We found prey toxicity was elevated in regions with more predator species, and predator resistance was higher in regions with more prey species.

Our results suggest specific environmental conditions reinforce the process of coevolution, signifying the phenotypic outcomes of coevolutionary arms races are sensitive to local ecological contexts that vary across the landscape.

Read the free Plain Language Summary for this article on the Journal blog.
Sharing biological information across generations: Parallels between indigenous knowledge and genetics for fisheries recovery in the Columbia River Basin
Authors: FiveCrows Jeremy , DeCoteau Aja , Hess Jon , Hatch Doug , Narum Shawn 
Published: June 2023

AbstractIndigenous tribes of the interior Columbia River have developed a mutual relationship with native fishes since time immemorial. However, extensive disruption to the natural ecosystem has occurred as European settlement of North America extended westward to utilize abundant natural resources in ways that conflicted with millennia of indigenous protection. This anthropogenic disturbance has led to dramatic declines in native fish species that are central to tribal cultures, but efforts are underway to enable these fishes and the people that rely upon them to persist for future generations. Here, we describe how pairing indigenous knowledge and western science have been applied to assist with fisheries recovery in the Columbia River. Parallel understanding of information passed across generations is central to this effort, from tribal elders with their historical grasp of the natural ecosystem and fisheries, to molecular genetic approaches that track DNA that is passed from parents to offspring and subsequent generations. Examples are provided that illustrate how both indigenous knowledge and genetic tools have been applied to support fisheries recovery in the Columbia River Basin.
Dynamic monitoring of circulating tumor DNA to analyze genetic characteristics and resistance profile of lorlatinib in ALK positive previously treated NSCLC
Authors: Ma Xiya , Zhang Kun , Xu Jing , Gao Hongjun , Yang Shaoxing , Qin Haifeng , Wang Hong , Gao Fang , Liu Xiaoqing 
Published: June 2023

AbstractBackgroundTo dynamically monitor the changes of genomic characteristics during lorlatinib treatment and analyze the resistance profile of lorlatinib in ALK‐positive advanced Chinese patients with non‐small cell lung cancer (NSCLC) with first‐ and second‐generation ALK inhibitor resistance.MethodsTen eligible patients who were from a phase 2 study in China and admitted to the Fifth Medical Center of PLA General Hospital were analyzed. Blood samples were collected for next‐generation sequencing (NGS) to characterize genetic variation at baseline, during treatment, and after disease progression.ResultsAmong the 10 patients treated with lorlatinib, objective response rate (ORR) was 50%. The median progression‐free survival (PFS) was 13.3 months, and median overall survival (OS) was 15.6 months. At baseline, the mutation frequency of ALK in circulating tumor DNA (ctDNA) was higher in the group who received two lines of previous anaplastic lymphoma kinase‐tyrosine kinase inhibitors (ALK‐TKIs), and a similar trend was observed for TP53. After one follow‐up cycle, the decreased variant allele frequency (VAF) had a trend to be predictive for responses. In six patients in which blood samples had been taken after lorlatinib resistance, ALK compound mutations were found in three patients (50%), which were G1202R/L1196M, L1196M/D1203N, and G1202R/F1174C. The DNMT3A N403Tfs*4, ERCC3 E259D, and GNAS p.A436_P459del variants were only detected after progression in two of the other three patients without ALK compound mutations.ConclusionsThe dynamic changes of genomic characteristics during lorlatinib treatment revealed the mutation landscape of Chinese patients with NSCLC after ALK‐TKI resistance, indicated that the resistance profile of lorlatinib were heterogeneous, which laid the foundation for subsequent treatment to overcome lorlatinib resistance.
Geroscience and climate science: Oppositional or complementary?
Authors: Farrelly Colin 
Published: June 2023

AbstractTwo of this century's most significant public health challenges are climate change and healthy aging. The future of humanity will be both warmer and older than it is today. Is it socially responsible, in a warming planet of a population exceeding 8 billion people, for science to aspire to develop gerotherapeutic drugs that aim to reduce the burden of aging‐related diseases that may also increase lifespan? This question is the “elephant in the room” for geroscience advocacy. Science communication concerning what constitutes empirically valid and morally defensible ways of navigating the dual public health predicaments of climate change and healthy aging must be sensitive to both the interdependence of the environment (including planetary health) and the mechanisms of aging, as well as the common (mis)perceptions about the potential conflict between the goals of climate science and geroscience. Geroscience advocacy can transcend narratives of intergenerational conflict by highlighting the shared aspirations of climate science and geroscience, such as the goals of promoting health across the lifespan, redressing health disparities, and improving the economic prospects of current and future generations.
Changes in floristic composition, diversity and anthropogenic perturbations in an east African tropical forest
Authors: Bitariho Robert , Babaasa Dennis , Byaruhanga Achilles 
Published: June 2023

AbstractWe assessed changes in floristic composition, diversity and anthropogenic activities in an East African forest; Echuya Central Forest Reserve (ECFR). Using 272 permanent sample plots, comparisons between 2015 and 2021 were made. Twenty‐two tree species were recorded with Macaranga capensis being the most dominant. Tree species density increased significantly from 152 stems/ha in 2015 to 306 stems/ha in 2021. Similarly, trees basal area increased significantly from 19 m2/ha in 2015 to 38 m2/ha in 2021. The bamboo stem density decreased significantly from 11,931 stems/ha in 2015 to 1807 stems/ha in 2021. Shrubs, lianas, vines and herbs' densities did not show significant differences between 2015 and 2021. Furthermore, a number of human activities significantly increased from 22 activities per hectare in 2015 to 83 per hectare in 2021. The Non‐Metric Multidimensional Scaling (NMDS) ordination shows that the human activities with the strongest impact on tree species composition and basal areas were fuelwood collection, human trails, livestock grazing and pole cutting. In conclusion, ECFR is floristically poor; secondary forest tree species are replacing the bamboo forest and human activities could be negatively affecting the ECFR flora. We recommend interventions of increasing people's livelihood incomes to decrease their dependence on forest resources.
Procedure‐based assessment implementation in colorectal surgery: a scoping review
Authors: Naseem Zainab , Hong Jonathan , Young Christopher J. 
Published: June 2023

AbstractBackgroundCompetency‐based training (CBT) programs use procedure‐based assessments (PBAs) to evaluate trainees' abilities to perform specific procedures in clinical settings, similar to Entrustable Professional Activities (EPAs). PBAs help determine trainees' readiness for advanced training levels. However, there is limited evidence on implementing colorectal‐specific PBAs in surgical training schemes. This review aims to identify observed and perceived challenges to implementing PBAs in workplace settings.MethodsA scoping review following the Joanna Briggs Institute Protocol for Scoping Reviews (JBI‐ScR) was conducted. Eligible studies provided evidence on the implementation, feasibility, and challenges of PBAs in colorectal surgery, including various study designs from retrospective to prospective.ResultsOf the 80 screened studies, 75 were excluded based on exclusion criteria. Most of the included studies were conducted in national training institutions in the United Kingdom, assessing 778 colorectal procedures with specific PBAs. The main facilitators of implementing PBAs were structured assessments, focused assessors' training, and electronic forms usage.ConclusionThis review offers insight into the practicality and feasibility of implementing PBAs in colorectal surgery. Identified challenges include the need for adequate assessor training and the time‐consuming nature of the assessment. These findings could improve PBA implementation in colorectal surgery and enhance surgical education quality. However, the limited number of studies and existing literature heterogeneity call for more research to identify other gaps.
Deprescribing Tool for Older PeoPle with Limited‐life Expectancy (De‐TOPPLE) version 1: Development and validation using a modified Delphi technique
Authors: Shrestha Shakti , Poudel Arjun , Steadman Kathryn J. , Nissen Lisa M. 
Published: June 2023

AbstractDeprescribing decision making in older adults with limited life expectancy is often challenging for clinicians. We aimed to develop and validate a Deprescribing Tool for Older People with Limited‐life Expectancy (De‐TOPPLE). Modified Delphi technique was used to gain experts' consensus on the tool and further develop using their feedback. Experts [Round‐1 (n = 13), Round‐2 (n = 7)] had clinical and/or research background on geriatric medicine, geriatrics, family medicine or pharmacotherapy. Round‐1 consensus was achieved on approach taken by the tool to evaluate risk and benefit; distinguishing medications as preventive, symptom control or dual–purpose; referring to established deprescribing process; stepwise approach to deprescribing; and the overall concept. Common feedback was to reflect upon harm‐benefit analysis, distinguish medication types earlier, qualify adverse events, use time‐to‐benefit (TTB), prioritise symptom relief, monitor post‐deprescribing, include shared decision making and define terms for clinical familiarisation. After tool update, Round‐2 consensus was achieved on usability in clinical setting, flexibility of implicit judgement, ceasing preventive medication with inadequate TTB, ceasing symptom control medication with inadequate symptom relief, ceasing dual‐purpose medication (DPM) with inadequate TTB and symptom relief, and continuing DPM with adequate TTB and symptom relief. De‐TOPPLE version 1 was developed and validated through two rounds of the Delphi process. Clinical use of the tool needs final validation following the addition of contextual statements to the tool.