bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators*
Authors: Fontaine Richard , Khemakhem Hanen , Wolcott Susan 
Published: December 2022

ABSTRACTEmployers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include a new set of enabling competencies (often called generic or soft skills). However, the accounting literature highlights a concern that time and resources spent on the expanding set of enabling competencies could take valuable resources away from teaching technical accounting skills. In addition, the education literature indicates that student motivation plays a key role in learning. If students are motivated to learn enabling competencies, then educational efforts could be more efficient and effective. Conversely, a lack of student motivation could reduce student engagement and learning. To address these concerns, we investigated the student's perspective on the importance of enabling competencies as well as on how and where enabling competencies should be learned. We surveyed 380 students enrolled in the CPA Canada Professional Education Program (PEP). We investigated the three new enabling competencies that are most distinct from the previous set of competencies and that may be the most difficult for accounting educators to teach: adaptability and resilience; creativity and innovation; and active listening. We asked students about the importance of these new enabling competencies for their future careers and whether the competencies should be taught in PEP or in the workplace. Our results indicate that students believe that the new enabling competencies are important and should be learned in both the classroom and the workplace. Moreover, student responses to open‐ended questions provide educators with suggestions on how to incorporate enabling competencies into the classroom by blending activities that could simultaneously enhance enabling competencies with technical competencies.
Public Accounting in China: The Role of Occupational Community within a Globalized Profession*
Authors: Campbell Shelagh , Li Yingqi , Zhang Zhou , Sinclair Paul 
Published: December 2022

ABSTRACTThe globalization of the world economy has brought drastic changes to institutions of work and the structures that support them. This paper analyzes the evolving public accounting profession in China. We constructed a unique qualitative data set by conducting two rounds of on‐site interviews with public practice accountants in Chinese domestic and international firms in 2015 and 2016. Through narrative analysis of accountants' careers, we find that domestic accountants form a distinct group based on their role in supporting the Chinese accounting profession and the pressures, challenges, and opportunities they face in career choice and work conditions. Our study reveals how the well‐known distinctions of language, training, and international experience are further entwined with strong ties to state policy and the “transmission belt” of information flowing between regulatory bodies and workplace institutions. The accounting profession in China shares much in common with the “Western” form of the profession, evidence of the institutional isomorphism documented in the literature on Big 4 firms. Our study highlights additional nuances surrounding regulation and control of the accounting field, notable in domestic firms, which distinguish the Chinese profession within the global field.
Estimating reproductive and juvenile survival rates when offspring ages are uncertain: A novel multievent mark‐resight model with beluga whale case study
Authors: Himes Boor Gina K. , McGuire Tamara L. , Warlick Amanda J. , Taylor Rebecca L. , Converse Sarah J. , McClung John R. , Stephens Amber D. 
Published: December 2022

Abstract

Understanding the survival and reproductive rates of a population is critical to determining its long‐term dynamics and viability. Mark‐resight models are often used to estimate these demographic rates, but estimation of survival and reproductive rates is challenging, especially for wide‐ranging, patchily distributed, or cryptic species. In particular, existing mark‐resight models cannot accommodate data from populations in which offspring remain with parents for multiple years, are not always detected, and cannot be aged with certainty.

Here we describe a Bayesian multievent mark‐resight modelling framework that uses all available adult and adult‐offspring sightings (including sightings with older offspring of uncertain age) to estimate reproductive rates and survival rates of adults and juveniles. We extend existing multievent mark‐resight models that typically only incorporate adult breeding state uncertainty by additionally accounting for age uncertainty in unmarked offspring and uncertainty in the duration of the mother‐offspring association. We describe our model in general terms and with a simple illustrative example, then apply it in a more complex empirical setting using 13 years of photo‐ID data from a critically endangered population of beluga whales Delphinapterus leucas. We evaluated model performance using simulated data under a range of sample sizes, and adult and offspring detection rates.

Applying our model to the beluga data yielded precise estimates for all demographic rates of interest (despite substantial uncertainty in calf ages), including nonbreeder survival and reproductive rates lower than in other beluga populations. Simulations suggested our model yields asymptotically unbiased parameter estimates with good precision and low bias even with moderate sample sizes and detection rates.

This work represents an important new development in multievent mark‐resight modelling, allowing estimation of reproductive and juvenile survival rates for populations with extended adult—offspring associations and uncertain offspring ages (e.g. some marine mammals, elephants, bears, great apes, bats and birds). Our model facilitated estimation of robust demographic rates for an endangered beluga population that were previously inestimable (e.g. nonbreeder and juvenile survival, reproductive rate) and that will yield new insights into this population's continued decline.
Non‐GAAP earnings reporting following going‐concern opinions
Authors: Zhang Ting , Kwack So Yean , Si Yi , Tian Gaoliang 
Published: December 2022

AbstractWe examine non‐GAAP earnings reporting following a going‐concern audit opinion (GCO). Using a propensity score‐matched sample, matching first‐time going‐concern issuing companies with firms in financial distress that did not receive a going‐concern report, we find that the likelihood and frequency of non‐GAAP earnings reporting are lower following GCOs. In additional analyses, we find the negative association between the announcement of GCOs and the likelihood and frequency of non‐GAAP earnings reporting stronger when GCOs are issued by industry‐specialist auditors and when GCOs are unexpected, but do not find litigation risk or managers' ability to affect the association. These results are consistent with a decrease in investor demand for non‐GAAP earnings disclosures following GCOs.
Ground‐based vegetation descriptions and remote sensing as complementary methods describing habitat requirements of a frugivorous primate in northern Madagascar: implications for forest restoration
Authors: Steffens K. J. E. , Sanamo J. , Razafitsalama J. , Ganzhorn J. U. 
Published: December 2022

AbstractNon‐human primate species are threatened worldwide. Their population declines go along with the loss of ecological functions such as seed dispersal that plays a crucial role in plant regeneration. Restoring essential habitat structures could thus not only protect primates, but also facilitate forest regeneration. We used classical vegetation description on the ground and a remote sensing analysis to describe habitat use of crowned lemurs (Eulemur coronatus), a seed‐dispersing primate endemic to northern Madagascar. Our aim was to find vegetation characteristics important for lemurs that might be targeted in a restoration approach. For this, we applied both methods in differently degraded forest types. Both classical vegetation description and remote sensing analysis were able to distinguish these forest types. The habitat use of our two study groups was associated consistently with vegetation structures measured on a small scale such as tree height and density of thick trees. In contrast, vegetation productivity and water content derived from satellite imagery on a larger scale could not consistently explain habitat use of lemurs. Thus, measurements on the ground can identify suitable microhabitats that do not show on the satellite imagery scale. These microhabitats might be very important conservation elements to create buffer zones and corridors. Further, they might attract seed‐dispersing species into degraded areas targeted for forest restoration, acting as natural regeneration nuclei. The potential of these microhabitats for conservation would not be recognized when analyses were based solely on landscape analyses on large scales.
Quantifying the direct fire threat to a critically endangered arboreal marsupial using biophysical, mechanistic modelling
Authors: Zylstra Philip 
Published: December 2022

AbstractHistorically unprecedented areas of forest habitat have been impacted by fire, as climate change and other anthropogenic disturbances drive increases in fire burned area and severity. Although 88% of Australia's [threatened] land mammals are threatened by inappropriate fire regimes, calculations of animal mortality resulting from specific events have been impeded by knowledge gaps relating to both the direct (first‐order) and long‐term (second‐order) effects of fire on different species. This study addresses the need for a quantified, mechanistic understanding of first‐order effects, presenting an extension of the Fire Research and Modelling Environment (FRaME) to allow prediction of species‐specific mortality. FRaME is demonstrated and tested here by replicating an incident in which a prescribed burn caused 77% mortality of a population of the critically endangered ngwayir (Pseudocheirus occidentalis, Pseudocheiridae). FRaME correctly predicted heavy mortality (62–79%) arising from partial and full‐thickness burns and asphyxiation due to burns in the respiratory tract. Mortality varied with animal fire‐avoidance strategies (p < 0.001) and the thickness of tree hollow walls (r = −0.95, p < 0.001). Although management guidelines specified low intensity fire, mortality had no significant relationship with Byram intensity and larger flames due to ‘torching’ were most frequent when fire spread was slowest. FRaME modelling predicted that individuals would be impacted by temperatures exceeding 500°C for several minutes. Fire management that is premised on discredited notions of fire behaviour and overly simple models can lead to catastrophic management outcomes such as those documented here. FRaME addresses this need by providing a platform to account for heterogeneous fire behaviour as well as animal behaviour and habitat quality, calculating fire risk to fauna and guiding management that maximizes safe habitat.
Effects of different tree harvesting intensities on saproxylic beetle diversity in coniferous and broad‐leaved mixed forest in the Changbai Mountain, Northeast, China
Authors: Liu Shengdong , Ding Niukun , Meng Qingfan , Shi Ying , Shi Jiaqi , Li Yan , Zhao Hongrui 
Published: December 2022

Abstract
Saproxylic beetles have gained increasing attention due to their role in the decomposition of rotting wood in forests. Studying the response of saproxylic beetles to tree harvesting is important for developing harvesting strategies that consider conservation of saproxylic beetle diversity.
We report results from a case study in which we designed four treatment stands to test the effects of forest harvesting intensity on saproxylic beetle diversity, harvest intensities of 0% untreated control (CK), 17.2% light harvest (LT), 34.7% moderate harvest (MT) and 51.9% high harvest (HT). Flight intercept traps were used to collect specimens of saproxylic beetles in each stand at 2, 3 and 4 years post‐harvest.
The richness and abundance of saproxylic beetles were higher in MT and HT than in CK. Twelve of the 15 indicator species were significantly associated with MT or HT, whereas only three species were significantly associated with CK.
We found that moderate and high intensity harvesting affected the composition and increased beetle abundance and richness of saproxylic beetles, and light intensity harvesting had no effect on the beetle community in years 2, 3 and 4 post‐harvest. There was no difference in the beetle community composition between moderate and high harvest stands.
The role of next‐generation sequencing in the examination of signaling genes in Brca1/2‐negative breast cancer cases
Authors: Cine Naci , Ugurtas Cansu , Gokbayrak Merve , Aydin Duygu , Demir Gulhan , Kuru Seda , Sunnetci‐Akkoyunlu Deniz , Eren‐Keskin Seda , Simsek Turgay , Cabuk Devrim , Aksu Maksut Gorkem , Canturk Nuh Zafer , Savli Hakan 
Published: December 2022

AbstractIntroductionBreast cancer is the most prevalent malignancy in women worldwide. Although pathogenic variants in the BRCA1/2 genes are responsible for the majority of hereditary breast cancer cases, a substantial proportion of patients are negative for pathogenic variations in these genes. In cancers, the signal transduction pathways of the cell are usually affected first. Therefore, this study aimed to detect and classified genetic variations in non‐BRCA signaling genes and investigate the underlying genetic causes of susceptibility to breast cancer.MethodsNinety‐six patients without pathogenic variants in the BRCA1/2 genes who met the inclusion criteria were enrolled in the study, and 34 genes were analyzed using next‐generation sequencing (NGS) for genetic analysis.ResultsBased on the ClinVar database or American College of Medical Genetics criteria, a total of 55 variants of 16 genes were detected in 43 (44.8%) of the 96 patients included in the study. The pathogenic variants were found in the TP53, CHEK2, and RET genes, whereas the likely pathogenic variants were found in the FGFR1, FGFR3, EGFR, and NOTCH1 genes.ConclusionThe examination of signaling genes in patients who met the established criteria for hereditary breast cancer but were negative for BRCA1/2 pathogenic variants provided additional information for approximately 8% of the families. The results of the present study suggest that NGS is a powerful tool for investigating the underlying genetic causes of occurrence and progression of breast cancer.
Incidence and appropriate management of drug‐induced interstitial lung disease in Japanese patients with unresectable pancreatic cancer: A multicenter retrospective study
Authors: Miyagahara Tsukasa , Fujimori Nao , Ueda Keijiro , Takamatsu Yu , Matsumoto Kazuhide , Teramatsu Katsuhito , Takaoka Takehiro , Suehiro Yuta , Shimokawa Yuzo , Omori Kaoru , Niina Yusuke , Tachibana Yuichi , Akashi Tetsuro , Oono Takamasa , Ogawa Yoshihiro 
Published: December 2022

AbstractAimDrug‐induced interstitial lung disease (DI‐ILD) is a serious adverse event during chemotherapy. This study aimed to obtain real‐world data of the incidence, clinical characteristics, predictive factors, and prognosis of patients with pancreatic cancer who developed DI‐ILD.MethodsIn patients with locally advanced or metastatic pancreatic cancer who underwent standard chemotherapy at our hospital and its participating facilities between April 2014 and March 2019, the clinical features, occurrence rate and clinical course of DI‐ILD, and prognosis were retrospectively evaluated.ResultsAltogether, 390 patients were finally enrolled. DI‐ILD occurred in 24 cases (6.2%). The median period from diagnosis of pancreatic cancer to the onset of DI‐ILD was 2.2 months (.6–13.3 months). The rate of DI‐ILD onset according to each regimen was 5.8% of gemcitabine (GEM) plus albumin‐bound paclitaxel therapy (18/308), 3.8% of GEM (4/106), and 2.3% of FOLFIRINOX (2/88). The incidence of DI‐ILD in GEM‐based regimens was significantly higher than that in non‐GEM‐based regimens (p < .01). The median overall survival (OS) of the patients with and without DI‐ILD after propensity score matching was 11.5 months and 11.4 months (p = .99), respectively. After the resolution of DI‐ILD, no statistical significance in the median OS of the patients with and without subsequent treatment (11.0 vs. 6.8 months, p = .18) was observed.ConclusionDI‐ILD is not a rare adverse event in the current standard chemotherapy for pancreatic cancer in Japan. With appropriate management of DI‐ILD, the prognosis of patients with DI‐ILD can be equivalent to that of patients without DI‐ILD.
Glucose to lymphocyte ratio predicts prognoses in patients with colorectal cancer
Authors: Yang Ming , Zhang Qi , Ge Yizhong , Tang Meng , Zhang Xi , Song Mengmeng , Ruan Guotian , Zhang Xiaowei , Zhang Kangping , Shi Hanping 
Published: December 2022

AbstractBackgroundColorectal cancer (CRC) is characterized by high morbidity and mortality. Inflammatory, metabolic, and immune factors are closely related to survival of patients with CRC, but their combined impact is unknown. Hence, we chose and evaluated the prognostic value of glucose to lymphocyte ratio (GLR) and a nomogram that include GLR for patients with CRC.MethodsA total of 1448 patients with CRC were included in our study, and their baseline clinicopathological characteristics and laboratory investigations were collected for analysis. We used Cox proportional hazard regression analyses (both univariate and multivariate) to determine prognostic values of clinical indicators. A nomogram was constructed, and concordance index (C‐index) was used to assess the predictive power.ResultsMultivariate analyses demonstrated GLR as an independent prognostic factor (hazard ratios 1.060; 95% confidence interval 1.030–1.091; p < .001). A nomogram was constructed integrating factors with clinical significance (sex) and those with independent prognostic value (age, body mass index, tumor stage, and GLR), and the model showed a C‐index of .778 (.757–.799), which was higher than that of .738 (.717–.759) for tumor stage.ConclusionGLR can independently predict the prognoses of patients with CRC, and our nomogram provides more accurate prediction than TNM staging.
Ten‐year retrospective cohort analysis of ventricular assist device infections
Authors: Spano Giancarlo , Buffle Eric , Walti Laura Naëmi , Mihalj Maks , Cameron David R. , Martinelli Michele , Fürholz Monika , Que Yok‐Ai , Hayward Christopher , Reineke David , Hunziker Lukas , Schnegg Bruno 
Published: December 2022

AbstractBackgroundThe number of patients treated by ventricular assist devices (VAD) and the duration of VAD treatment is increasing. One of the main complications in terms of morbidity and mortality for VAD patients are microbial infections. With this study, we aimed to investigate the epidemiology and microbiological characteristics of infections occurring in a VAD population to identify modifiable factors.MethodsWe retrospectively analyzed patient characteristics, treatments and outcomes of VAD‐specific/related infections. All patients implanted in our institution with a continuous flow VAD between January 2009 and January 2019 were included. Risk factors for VAD infection were assessed using simple and multiple linear regressions.ResultsOf the 104 patients screened, 99 were included in the analysis, the majority of which were men (78%). At implantation, the mean age was 56 years and the median time on VAD support was 541 days. The overall infection rate per year per patient was 1.4. Forty‐seven patients (60%) suffered from VAD‐specific/related infection. Half of all infection episodes occurred in the first 4 months but the proportion of VAD‐specific/related infection was higher after the first 4 months (74% of all infection). Using regression models, no patient specific risk factors were associated with VAD‐specific/related infections.ConclusionNo predictive factors for infection during VAD support were identified in this study. By extension, diabetes, renal insufficiency, age or high BMI are not sufficient to deny a patient access to ventricular support.
Biochemical surveillance versus clinical observation of term infants born after prolonged rupture of membranes – A quality assurance initiative
Authors: Rød Emma , Solberg Vilde , Stenersen Eydís Oddsdóttir , Garberg Håvard Tetlie , Mjelle Anders Batman , Tølløfsrud Per Arne , Rønnestad Arild Erland , Solevåg Anne Lee 
Published: December 2022

AbstractAimTo examine whether biochemical surveillance vs clinical observation of term infants with prolonged rupture of membranes as a risk factor for early‐onset sepsis is associated with differences in patient trajectories in maternity and neonatal intensive care units.MethodsA retrospective study of live‐born infants with gestational age ≥ 37 + 0 weeks born after prolonged rupture of membranes (≥24 h) in four Norwegian hospitals 2017–2019. Two hospitals used biochemical surveillance, and two used predominantly clinical observation to identify early‐onset sepsis cases.ResultsThe biochemical surveillance hospitals had more C‐reactive protein measurements (p < 0.001), neonatal intensive care unit admissions (p < 0.001) and antibiotic treatment (p < 0.001). Hospitals using predominantly clinical observation initiated antibiotic treatment earlier in infants with suspected early‐onset sepsis (p = 0.04) but not in infants fulfilling early‐onset sepsis diagnostic criteria (p = 0.09). There was no difference in antibiotic treatment duration (p = 0.59), fraction of infants fulfilling early‐onset sepsis diagnostic criteria (p = 0.49) or length of hospitalisation (p = 0.30), and no early‐onset sepsis‐related adverse outcomes.ConclusionThe biochemical surveillance hospitals had more C‐reactive protein measurements, but there was no difference in antibiotic treatment duration, early‐onset sepsis cases, length of hospitalisation or adverse outcomes. Personnel resources needed for clinical surveillance should be weighed against the limitation of potentially painful procedures.
Are cooperatives gender sensitive? A confirmatory and predictive analysis of women's collective entrepreneurship
Authors: Bastida Maria , Olveira Ana , Vázquez Taín Miguel Ángel 
Published: December 2022

AbstractThe literature on entrepreneurship has developed a huge body of fruitful research to explain why women do not engage in business as often as men. However, relatively little is known about the role that different business models may play in driving women's entrepreneurial activity, which is examined in this study.In this paper we develop a model to empirically test the relationship between women's motivations to become entrepreneurs and their willingness to embark on business through cooperatives, a particular organizational model. We find that the fit between women's needs and expectations and the guiding principles of cooperatives is decisive for the materialization of female entrepreneurship. Furthermore, we explore the role that institutions can play in fostering this link. In doing so, we extend the literature on women's entrepreneurship by highlighting key factors to better channel the development of this potential resource for economic development. Our confirmatory model highlights the role of cooperatives as a type of organization particularly suited to the interests and needs of women entrepreneurs. Thus, the promotion of this business model can be useful to improve the number of women entrepreneurs and, in turn, enhance economic development.