bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity
Authors: Chen Chu , Jia Hongmei , Xu Yang , Ziebart David 
Published: January 2022

Purpose
This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC).

Design/methodology/approach
The authors use regression models with a sample of public firms with distinct monetary eXtensible Business Reporting Language tags to test the research hypotheses.

Findings
The authors find that two audit firm attributes (audit firm tenure and non-audit services performance) moderate the effect of FRC on audit delay.

Practical implications
The study provides insights to regulators, practitioners and investors into how firms may reduce audit delay from FRC by keeping their long-tenured auditors and allowing their auditors to gain more knowledge about the firms by providing non-audit services. The results, therefore, have implications for mandatory audit firm rotation.

Originality/value
To the best of the knowledge, this study conducts the first comprehensive analysis of this topic, exploring the impact of three audit firm attributes on audit delay caused by FRC. It attempts to illustrate the impact of external audit firms on reducing the adverse consequences of FRC.
Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance
Authors: Louis Ramesh Ruben , Sulaiman Noor Adwa , Zakaria Zarina 
Published: January 2022

Purpose
Prior literature on talent management (TM) in the audit setting has suggested several practices that may affect auditors’ performance. However, the study is limited in terms of a measurable set of comprehensive constructs of TM in the audit setting, as well as the impact of comprehensive TM constructs on auditors’ performance. Thus, the purpose of this study is to examine TM practices perceived to be important by auditors for auditors’ performance.

Design/methodology/approach
Data were obtained from 307 survey questionnaires received from auditors of large- as well as small- and medium-sized firms.

Findings
The study respondents perceived TM attributes related to supervision and review practices as the most vital for auditors’ performance. This category was followed by attributes related to ethics management practices along with training and development. The findings reveal that respondents generally perceived lower significance for attributes pertaining to work–life balance (WLB) and establishing a TM policy for auditors’ performance. While both top management and staff members of audit firms regarded WLB and establishing a TM policy to be of lower significance, top management placed greater importance on attributes related to ethics management, while staff perceived training and development attributes to be more critical.

Originality/value
This study examined a comprehensive set of TM practices (establishing a TM policy, recruitment, ethics management, training and development, supervision and review, remuneration, WLB and succession planning) and assessed the perceptions of audit practitioners on the significance of these practices on auditors’ performance.
Can HRM predict mental health crises? Using HR analytics to unpack the link between employment and suicidal thoughts and behaviors
Authors: Hastuti Rina , Timming Andrew R. 
Published: January 2022

PurposeThe aim of this research is to determine the extent to which the human resource (HR) function can screen and potentially predict suicidal employees and offer preventative mental health assistance.Design/methodology/approachDrawing from the 2019 National Survey of Drug Use and Health (N = 56,136), this paper employs multivariate binary logistic regression to model the work-related predictors of suicidal ideation, planning and attempts.FindingsThe results indicate that known periods of joblessness, the total number of sick days and absenteeism over the last 12 months are significantly associated with various suicidal outcomes while controlling for key psychosocial correlates. The results also indicate that employee assistance programs are associated with a significantly reduced likelihood of suicidal ideation. These findings are consistent with conservation of resources theory.Research limitations/implicationsThis research demonstrates preliminarily that the HR function can unobtrusively detect employee mental health crises by collecting data on key predictors.Originality/valueIn the era of COVID-19, employers have a duty of care to safeguard employee mental health. To this end, the authors offer an innovative way through which the HR function can employ predictive analytics to address mental health crises before they result in tragedy.
Nod factor‐independent ‘crack‐entry’ symbiosis in dalbergoid legume Arachis hypogaea
Authors: Guha Sohini , Molla Firoz , Sarkar Monolina , Ibañez Fernando , Fabra Adriana , DasGupta Maitrayee 
Published: January 2022

SummaryDalbergoids are typified by crack‐entry symbiosis which is evidenced to be Nod Factor (NF)‐independent in several Aeschynomene legumes. Natural symbionts of the dalbergoid legume Arachis hypogaea are always NF‐producing, prompting us to check whether symbiosis in this legume could also be NF‐independent. For this, we followed the symbiosis with two NF‐containing bradyrhizobial strains – SEMIA6144, a natural symbiont of Arachis and ORS285, a versatile nodulator of Aeschynomene legumes, along with their corresponding nodulation (nod) mutants. Additionally, we investigated NF‐deficient bradyrhizobia like BTAi1, a natural symbiont of Aeschynomene indica and the WBOS strains that were natural endophytes of Oryza sativa, collected from an Arachis‐Oryza intercropped field. While SEMIA6144ΔnodC was non‐nodulating, both ORS285 and ORS285ΔnodB could induce functional nodulation, although with lower efficiency than SEMIA6144. On the other hand, all the NF‐deficient strains – BTAi1, WBOS2 and WBOS4 showed comparable nodulation with ORS285 indicating Arachis to harbour an NF‐independent mechanism of symbiosis. Intriguingly, symbiosis in Arachis, irrespective of whether it was NF‐dependent or independent, was always associated with the curling or branching of the rosette root hairs at the lateral root bases. Thus, despite being predominantly described as an NF‐dependent legume, Arachis does retain a vestigial, less‐efficient form of NF‐independent symbiosis.
Precision patients: Selection practices and moral pathfinding in experimental oncology
Authors: Dam Mie S. , Green Sara , Bogicevic Ivana , Hillersdal Line , Spanggaard Iben , Rohrberg Kristoffer S. , Svendsen Mette N. 
Published: January 2022

AbstractThis paper addresses selection practices in a Danish phase 1 unit specialised in precision medicine in the field of oncology. Where precision medicine holds the ambition of selecting genetically fit medicine for the patient, we find that precision medicine in the early trial setting is oriented towards selecting clinically and genetically fit patients for available treatment protocols. Investigating how phase 1 oncologists experience and respond to the moral challenges of selecting patients for early clinical trials, we show that inclusion criteria and patient categories are not always transparent to patients. Lack of transparency about inclusion criteria has been interpreted as morally problematic. Yet drawing on social science studies of ‘unknowing’, we argue that silence and non‐transparency in interactions between oncologists and patients are crucial to respect the moral agency of patients at the edge of life and recognise them as belonging to the public of Danish health care. In the discussion, we consider the practice of placing ‘unfit’ patients on a waiting list for trial participation. Rather than representing an ethical and political problem, we argue, the waiting list can act as a valve enabling oncologists to navigate the scientific and as well as the moral uncertainties in phase 1 oncology.
Consumer Value as the Key to Trade Mark Functionality
Authors: Fhima Ilanah 
Published: January 2022

AbstractThis article identifies the central role of consumer perceptions of value in design and marketing literature. Relying on this literature, it proposes changes to our legal understanding of functionality, the doctrine denying trade mark protection to technical and other features traders must access in order to compete. Marketing and design literature explains that consumers approach different values inherent in products holistically, influenced by emotional resonance. Thus, in the context of a developing body of interdisciplinary trade mark scholarship, I advocate a move away from trade mark law's formalistic approach to functionality, where technical and aesthetic product values are treated as distinct. Instead I argue for a single consumer‐focussed competition‐based functionality exclusion, centred around the ‘substantial value’ exclusion to registration.
Noise levels in the dialysis unit and its relationship with sleep quality and anxiety in patients receiving HD: A pilot study
Authors: Ok Elif , Aydin Sayilan Aylin , Sayilan Samet , Sousa Clemente Neves , Ozen Nurten 
Published: January 2022

AbstractIntroductionHD unit is a noisy environment for patients, and noise can affect anxiety levels and sleep quality.MethodsThe aim of the study is to determine noise level, the relationship between noise levels, and sleep quality and anxiety in patients in HD unit. A descriptive and observational study design was used. Three Benetech GM1351 manual sound‐level meters were used to measure noise. A patient information form, the State Anxiety Inventory, and the modified Post‐Sleep Inventory were used for data collection.ResultsThe noise range detected in the HD unit ranges from 48.40 to 72 dB(A). Our findings show that patients in the HD unit are exposed to high noise levels and the noise significantly negatively impacts quality of sleep and anxiety level of the patients.ConclusionsIt is important to be aware that HD patients are constantly exposed to high levels of noise and to plan nursing interventions to reduce this noise level.
Does clustering of DNA barcodes agree with botanical classification directly at high taxonomic levels? Trees in French Guiana as a case study
Authors: Abouabdallah Mohamed Anwar , Peyrard Nathalie , Franc Alain 
Published: January 2022

AbstractCharacterizing biodiversity is one of the main challenges for the coming decades. Most diversity has not been morphologically described, and barcoding is now complementing morphological‐based taxonomy to further develop inventories. Both approaches have been cross‐validated at the level of species and OTUs. However, many known species are not listed in reference databases. One path to speed up inventories using barcoding is to directly identify individuals at coarser taxonomic levels. We therefore studied in barcoding of plants whether morphological‐based and molecular‐based approaches are in agreement at genus, family and order levels. We used Agglomerative Hierarchical Clustering (with Ward, Complete and Single Linkage) and Stochastic Block Models (SBM), with two dissimilarity measures (Smith‐Waterman scores, kmers). The agreement between morphological‐based and molecular‐based classifications ranges in most of the cases from good to very good at taxonomic levels above species, even though it decreases when taxonomic levels increase, or when using the tetramer‐based distance. Agreement is correlated with the entropy of morphological‐based classification and with the ratio of the mean within‐ and mean between‐groups dissimilarities. The Ward method globally leads to the best agreement, whereas Single Linkage can show poor behaviours. SBM provides a useful tool to test whether or not the dissimilarities are structured by the botanical groups. These results suggest that automatic clustering and group identification at taxonomic levels above species are possible in barcoding.
slag: A program for seeded local assembly of genes in complex genomes
Authors: Crane Charles F. , Nemacheck Jill A. , Subramanyam Subhashree , Williams Christie E. , Goodwin Stephen B. 
Published: January 2022

AbstractAlthough finished genomes have become more common, there is still a need for assemblies of individual genes or chromosomal regions when only unassembled reads are available. slag (Seeded Local Assembly of Genes) fulfils this need by performing iterative local assembly based on cycles of matching‐read retrieval with blast and assembly with cap3, phrap, spades, canu or unicycler. The target sequence can be nucleotide or protein. Read fragmentation allows slag to use phrap or cap3 to assemble long reads at lower coverage (e.g., 5×) than is possible with canu or unicycler. In simple, nonrepetitive genomes, a slag assembly can cover a whole chromosome, but in complex genomes the growth of target‐matching contigs is limited as additional reads are consumed by consensus contigs consisting of repetitive elements. Apart from genomic complexity, contig length and correctness depend on read length and accuracy. With pyrosequencing or Illumina reads, slag‐assembled contigs are accurate enough to allow design of PCR primers, while contigs assembled from Oxford Nanopore or pre‐HiFi Pacific Biosciences long reads are generally only accurate enough to design baiting sequences for further targeted sequencing. In an application with real reads, slag successfully extended sequences for four wheat genes, which were verified by cloning and Sanger sequencing of overlapping amplicons. slag is a robust alternative to atram2 for local assemblies, especially for read sets with less than 20× coverage. slag is freely available at https://github.com/cfcrane/SLAG.
Phosphoglycerate mutase family member 5 maintains oocyte quality via mitochondrial dynamic rearrangement during aging
Authors: Li Chia‐Jung , Lin Li‐Te , Tsai Hsiao‐Wen , Wen Zhi‐Hong , Tsui Kuan‐Hao 
Published: January 2022

AbstractDecline in ovarian reserve with aging is associated with reduced fertility and the development of metabolic abnormalities. Once mitochondrial homeostasis is imbalanced, it may lead to poor reproductive cell quality and aging. However, Phosphoglycerate translocase 5 (PGAM5), located in the mitochondrial membrane, is associated with necroptosis, apoptosis, and mitophagy, although the underlying mechanisms associated with ovarian aging remain unknown. Therefore, we attempted to uncover whether the high phosphoglycerate mutant enzyme family member 5 (PGAM5) expression is associated with female infertility in cumulus cells, and aims to find out the underlying mechanism of action of PGAM5. We found that PGAM5 is highly expressed and positively associated with aging, and has the potential to help maintain and regulate mitochondrial dynamics and metabolic reprogramming in aging granulosa cells, ovaries of aged female mice, and elderly patients. PGAM5 undergoes activation in the aging group and translocated to the outer membrane of mitochondria, co‐regulating DRP1; thereby increasing mitochondrial fission. A significant reduction in the quality of mitochondria in the aging group, a serious imbalance, and a significant reduction in energy, causing metabolism shift toward glycolysis, were also reported. Since PGAM5 is eliminated, the mitochondrial function and metabolism of aging cells are partially reversed. A total of 70 patients undergoing in vitro fertilization (IVF) treatment were recruited in this clinical study. The high expression of PGAM5 in the cumulus cells is negatively correlated with the pregnancy rate of infertile patients. Hence, PGAM5 has immense potential to be used as a diagnostic marker.
Veterinary anatomy teaching from real to virtual reality: An unprecedented shift during COVID‐19 in socially distant era
Authors: Kapoor Kritima , Singh Amandeep 
Published: January 2022

AbstractTeaching Veterinary Anatomy in a virtual world is an utmost requirement of the ongoing era of COVID‐19 pandemic. Due to sudden lockdown, all the educational institutes, professional medical and veterinary colleges were closed (except emergency services) and academic activities were suspended altogether. This situation was challenging as well as thought‐provoking for various academicians and professors to rethink about the means to keep the conduit of imparting education unceasing. This review focuses on the virtual reality aids that are being adopted worldwide and the initiatives taken by academicians during this era to impart best practical anatomy lessons yet being in a socially distant world. However, during the lockdown and social distancing, face‐to face interactions were not feasible, and therefore, number of distant learning methods were created on virtual platforms for continuing the process of teaching veterinary anatomy closer to reality available at their doorsteps where academic staff was actively involved to reconstruct and renovate resources, upgraded their digital competencies to develop new ways to shift from one on one and merged to remote online teaching, and anatomy teaching was transformed to an abrupt ‘virtual mode’. Adopting virtual reality (VR) aids such as 3D animations, software packages, virtual dissections and E‐museum serves as a great saviour throughout this unprecedented pandemic in a socially distant world to continue the teaching connexion.
Can a higher endometrial thickness threshold exclude endometrial cancer and atypical hyperplasia in asymptomatic postmenopausal women? A systematic review
Authors: Li Jessica X. L. , Chan Felix , Johansson Cherynne Yuin Mun 
Published: January 2022

BackgroundAsymptomatic postmenopausal women incidentally found to have thickened endometrium (>4 mm) on transvaginal ultrasound (TVUS) often undergo hysteroscopy and dilatation and curettage despite having a low absolute risk of endometrial cancer. A low threshold for investigation may be unnecessary in these women.AimThis systematic literature review examines whether an increased TVUS endometrial thickness threshold has superior diagnostic accuracy for endometrial malignancies and premalignancies in asymptomatic postmenopausal women than the current threshold of ≥4 mm.MethodsPubmed, EMBASE and Cochrane Database of Systematic Reviews were systematically searched using keywords for publications between 2011 and 2021. Studies were included if they reported TVUS endometrial thickness analysis in asymptomatic postmenopausal women and excluded if they were written in a non‐English language. Quality of evidence in the included articles was evaluated according to recommendations by the Grading of Recommendations Assessment Development and Evaluation Working Group and reported results were tabulated.ResultsOf seven studies (N = 2986), better evidence identified 12 mm as the optimal diagnostic threshold (area under the curve receiver operating characteristic (AUC ROC) 0.716, 95% CI 0.534–0.897, P = 0.019) for endometrial cancer in asymptomatic postmenopausal women. Two higher quality studies (n = 488 and n = 4751) identified 11 mm as optimal for diagnosing both endometrial carcinoma and atypical hyperplasia (AUC ROC 0.587, 95% CI 0.465–0.708, P = 0.144 and 2.59 relative risk, 95% CI 1.66–4.05, P < 0.001).ConclusionEvidence for improved detection of endometrial premalignancies and malignancies using alternative endometrial thickness thresholds is not rigorous. Evidence for improved outcomes using alternative thresholds is inadequate. Observation of asymptomatic postmenopausal women without risk factors and with an endometrial thickness of less than 10 mm may be reasonable.
The management of asymptomatic radiological anastomotic leakage following anterior resection
Authors: Rabie Mohamed , Parry Laura , Sadien Iannish , Kapur Sandeep , Stearns Adam , Shaikh Irshad 
Published: January 2022

AbstractBackgroundThe evidence to guide the management of asymptomatic radiologically‐detected anastomotic leakages (ARAL) following anterior resection (AR) with diverting ileostomy is deficient. This study describes the outcomes of managing ARAL one of the UK teaching hospitals.MethodThe study included all patients diagnosed with ARAL following AR during 8 years period (2012–2020). The following data were retrospectively collected: patient demographics, surgical indication, anastomotic technique, tumour staging, neoadjuvant therapy, how ARAL was managed, the outcomes and duration to heal and ileostomy reversal.ResultsA total of 35 patients (M = 24) who developed ARAL during the study period were included. In 32 patients, AR was performed for rectal cancer. All patients with ARAL were treated conservatively and in 31 (89%) patients, there was complete resolution of the leakage within a median duration of 6 months. Covering loop ileostomies were reversed in 26 (74%) patients with a median interval to reversal of 10 months.ConclusionMost asymptomatic radiologically‐detected anastomotic leakages after anterior resection heal with conservative treatment in the presence of a covering loop ileostomy with an expected average delay of 6 months for the leakage to heal before covering ileostomies can be reversed.
Laparoscopic mesh removal for mesh infection related to pararectal incision of previous appendectomy after laparoscopic total extraperitoneal inguinal hernia repair: A case report
Authors: Mikamori Manabu , Kinjo Ayaka , Nakahara Yujiro , Iwamoto Kazuya , Hyuga Satoshi , Naito Atsushi , Ohtsuka Masahisa , Furukawa Kenta , Moon Jeongho , Imasato Mitsunobu , Asaoka Tadafumi , Kishi Kentaro , Mizushima Tsunekazu 
Published: January 2022

AbstractA 67‐year‐old man with a history of appendectomy 40 years ago underwent single‐incision laparoscopic surgery for total extraperitoneal inguinal hernia repair. Postoperatively, the pararectal incisional scar obtained from the appendectomy was infected; thus, antibiotic therapy and drainage were performed. However, the infection persisted. After 5 postoperative months, the mesh was laparoscopically removed at a sufficient distance from the infected site. No enterocutaneous fistula was observed. After 1 year and 10 months, no recurrence of hernia or infection was observed. Thus, laparoscopic mesh removal is feasible. Infection of a 40‐year‐old incision rarely results in mesh infection. Therefore, in pararectal incision, the extent of mesh coverage should be considered; if the overlap is large, changing the technique by not covering the incision may be necessary.
Initial entry via the left upper quadrant with an optical trocar in laparoscopic bariatric surgery
Authors: Amiki Manabu , Ishiyama Yasuhiro , Harada Tatsunosuke , Mochizuki Ichitaro , Tomizawa Yuki , Ito Shingo , Oneyama Masataka , Hara Yoshiaki , Narita Kazuhiro , Tachimori Yuji , Goto Manabu , Sekikawa Koji , Kuba Motoko 
Published: January 2022

AbstractIntroductionLaparoscopic bariatric surgery (BS) is not readily performed in Japan. To facilitate safe initial access to the abdominal cavity, we insert an optical viewing trocar at a unique site in the left upper quadrant (LUQ). Herein, we describe the technique, its advantages, and outcomes.Materials and Surgical TechniqueBriefly, the optical trocar is inserted just below the left subcostal margin, 8 cm from the midline. On insertion, layers of the abdominal wall are visualized on the monitor. Depending on the angle of insertion, five, seven, or eight layers are seen.DiscussionIn assessing our initial entry technique, used in 21 obese patients undergoing laparoscopic sleeve gastrectomy, we found median insertion time to be 25 seconds. There were no related complications. In nearly all (20/21) patients, the abdominal wall was visualized as seven layers: subcutaneous fat, anterior rectus sheath, rectus abdominis muscle, posterior rectus sheath, transverse abdominis muscle, transversalis fascia, and peritoneum. Understanding the layers of the abdominal wall visualized during optical trocar insertion in the LUQ will provide for safe and rapid initial entry in patients undergoing laparoscopic BS and can further the widespread acceptance of laparoscopic BS.