bluuebunny/crossref_metadata_2025_split huggingface dataset:
The magic of IPSAS accrual: the real without reality
Authors: Mkasiwa Tausi Ally 
Published: June 2022

PurposeThis study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.Design/methodology/approachInterviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.FindingsThe findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.Research limitations/implicationsThe study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.Practical implicationsThe International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.Originality/valueThis study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddinet al., 2011).
Exchange and moral capital of CSR disclosure and financial distress likelihood of family management firms: evidence from India
Authors: Oware Kofi Mintah , David Kweku Botchway King 
Published: June 2022

Purpose
The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family management firms in India.

Design/methodology/approach
The constructed data set (i.e. Morgan Stanley Capital International) and Kinder, Lydenberg and Domini social performance rating data format) consists of 66 firms with 655 firm-year observations for family-managed firms that practise sustainability reporting on the Indian stock market from 2010 to 2019.

Findings
The first findings show that current and previous year-two CSR disclosure reduces family management firms’ financial distress. The second findings show that the exchange capital of CSR disclosure does not influence the financial distress likelihood of family management firms in India. The third findings show that moral capital of CSR disclosure of the current year, previous year-one and previous year-two more than likely reduce financial distress likelihood of family management firms in India. This study is robust due to the lagged variables of the dependent variables.

Practical implications
Management investment must be high in moral capital to accrue social capital, but the success is dependent on a policy of continuous support for establishing family-related businesses. Similarly, society can benefit as the firm becomes attractive to green consumers as additions to the consumers of a CSR-driven firm. The consequences can cause firms to be more philanthropic to the community.

Originality/value
The novelty shows that to the best of the authors’ knowledge, no studies examine CSR disclosure’s moral and exchange capital on financial distress likelihood in India. Also, there is no evidence from the perspective of family management studies in CSR-financial distress likelihood nexus.
Researching sensitive topics when the participants are stigmatized, the culture is value-laden and the researcher is an insider-outsider
Authors: Adikaram Arosha S. , Weerakotuwa Subashini , Liyanage Dilusha Madushanka 
Published: June 2022

PurposeThis paper aims to revisit the debate on the insider-outsider positionality of the researcher in conducting qualitative research by highlighting the challenges of researching sexual harassment and harassment among stigmatized or hidden groups of individuals in a culturally value-laden backdrop in South Asia.Design/methodology/approachThe authors drew on a bricolage of methods to analyze and write this paper. First, the authors borrowed from the case study approach to select three research projects that would shed light on the argument raised in the study. Then, narratives, together with self and critical reflexivity were used to write reflective narratives, which served as data for this paper. Next, the authors used the thematic analysis method to analyze the reflective narratives. Finally, the authors drew from literature and the experiences to provide recommendations for the challenges thus identified.FindingsThe critical reflections highlight three overarching challenges the authors encountered as insider-outsiders in researching a sensitive topic among stigmatized/hidden groups in a value-laden cultural backdrop: 1) difficulty in recruitment, 2) internalized gender norms and 3) unconscious biases. Based on these challenges, the authors posit that what is pertinent is not whether a researcher is an insider, outsider or in-betweener per se, but how to maximize benefits and minimize pitfalls of being an insider or outsider and employing other means of overcoming the drawbacks. The authors also claim that being more sensitive to the culture, reflexive, flexible and experienced would help overcome challenges faced when conducting research of this nature as insiders-outsiders.Originality/valueThere appears to be little empirically derived inquiry on the insider-outsider positionality of the researchers at the intersection of sensitive topics, stigmatized participants and culture. Our reflections and suggestions address this lacuna while revisiting the simplistic use of insider-outsider dichotomy and proposing other means to overcome the drawbacks brought on by the researcher positionality.
Comparison of surgical morbidities between LigaSure™ and conventional techniques in inguinal or ilioinguinal lymph node dissection for skin cancer: A single center retrospective study
Authors: Umeda Yoshiyasu , Teramoto Yukiko , Asami Yuri , Matsuya Taisuke , Saito Shintaro , Sasaki Katsuhito , Baba Natsuki , Ishizuki Shoichiro , Kamimura Anna , Yamaguchi Buntaro , Kawahara Yu , Takai Sayaka , Izumi Teruaki , Doi Reiichi , Mori Tatsuhiko , Nakamura Yasuhiro 
Published: June 2022

AbstractSkin cancer patients with clinical nodal disease or whose positive sentinel nodes had great tumor burden remain candidates for regional lymph node dissections. Among these patients, inguinal or ilioinguinal lymph node dissection is frequently required in clinical practice, which is associated with significant postoperative morbidity—including lymphatic leakage. The aim of this retrospective study was to evaluate the efficacy of LigaSure™, an electrothermal bipolar vessel sealing system, in reducing lymphatic leakage in inguinal or ilioinguinal lymph node dissection. In total, 58 patients who received inguinal or ilioinguinal lymph node dissection (conventional group, 48; LigaSure™ group, 10) and shared similar characteristics were included in this study. Lymphatic leakage after drain removal was significantly lower in the LigaSure™ group than that in the conventional group (present ratio, 0% vs. 37%; p = 0.02). The daily lymphatic drainage volume also tended to be lower in the LigaSure™ than that in the conventional group, with significant differences on postoperative day 1 (p = 0.02). Other perioperative outcomes including the operating time, intraoperative blood loss, time to drain removal, duration of hospital stay, flap necrosis, and wound infection showed no significant differences between the two groups. The use of the LigaSure™ in inguinal or ilioinguinal lymph node dissection for the treatment of skin cancer could reduce the incidence of postoperative lymphatic leakage after drain removal.
Methods and Case Studies of Ultra‐deep Fault Seal Evaluation
Authors: CHEN Shuping , YU Yixin , CHEN Shi , WANG Xinpeng , FENG Guimin , YUAN Haowei , GOU Qiwei , XU Shidong , ZHAO Huaibo , KONG Linghua 
Published: June 2022

AbstractFault seals are significant for petroleum exploration and production. This study summarizes the fault sealing impacting factors, including lithological juxtaposition, mud smearing, fault rocks and the fault plane stress states, as well as evaluation methods like Allan maps and Shale Gouge Ratio (SGR). The seal evaluation for a wrench fault focuses on its particular structural features. The evaluation methods were applied to the Jinma–Yazihe structure and the Shunbei oilfield. The source rock is the Xujiahe Formation of the Upper Triassic, the reservoirs and caprocks being of the Shaximiao Formation of the Lower Jurassic. The fault sealing evaluations in major faults proved the reservoir formation processes in the wells Jinfo 1 (JF1) and Chuanya 609 (CY–609), based on the editions of the Allan map showing lithological juxtaposition, the calculation of SGR showing mud smear and analyses of fault stress states. The analyses of stress states were also applied to Shunbei 5 strike‐slip fault in the Shunbei area in Tarim Basin. The various sections along the fault were of different mechanical properties, such as compression and extension. Petroleum exploration has demonstrated that the extensional sections are more favorable for oil accumulation than the compressional sections. These evolutionary methods and other understandings will help in analyses of deep fault sealing.
Vertical Differential Structural Deformation of the Main Strike‐slip Fault Zones in the Shunbei Area, Central Tarim Basin: Structural Characteristics, Deformation Mechanisms, and Hydrocarbon Accumulation Significance
Authors: TIAN Fanglei , HE Dengfa , CHEN Jiajun , MAO Danfeng 
Published: June 2022

AbstractVertical differential structural deformation (VDSD), one of the most significant structural characteristics of strike‐slip fault zones (SSFZs) in the Shunbei area, is crucial for understanding deformation in the SSFZ and its hydrocarbon accumulation significance. Based on drilling data and high‐precision 3‐D seismic data, we analyzed the geometric and kinematic characteristics of the SSFZs in the Shunbei area. Coupled with the stratification of the rock mechanism, the structural deformations of these SSFZs in different formations were differentiated and divided into four deformation layers. According to comprehensive structural interpretations and comparisons, three integrated 3‐D structural models could describe the VDSD of these SSFZs. The time‐space coupling of the material basis (rock mechanism stratification), changing dynamic conditions (e.g., changing stress‐strain states), and special deformation mechanism of the en echelon normal fault array uniformly controlled the formation of the VDSD in the SSFZs of the Shunbei area. The VDSD of the SSFZs in this area controlled the entire hydrocarbon accumulation process. Multi‐stage structural superimposing deformation influenced the hydrocarbon migration, accumulation, distribution, preservation, and secondary adjustments.
Types, Petrophysical Properties and Pore Evolution of Late Ediacaran Microbial Carbonates, Tarim Basin, NW China
Authors: TANG Pan , CHEN Daizhao , QIAN Yixiong , WANG Yuanzheng , YANG Bo 
Published: June 2022

AbstractThe Upper Ediacaran microbial carbonates of the Tarim Basin are potential reservoir geobodies for future hydrocarbon exploration with rising interest in exploration for deeply‐buried reserves. However, little knowledge has been acquired on the types of microbial carbonates that are present, the properties of the reservoir and the pore evolution, hampering predictions of high‐quality reservoirs in these carbonates. Integrated with petrography and in‐situ U‐Pb dating geochronology analyses, this study aims to clarify the types of microbial carbonates present and to reconstruct the pore evolution processes of the potential reservoir rocks. The Upper Ediacaran microbial carbonates of the Tarim Basin can be divided into four types, based on their features in terms of different scales (macro‐ to micro‐): microbial laminite, stromatolite, spongiomicrobialite and microbial‐peloidal wackestone/mudstone. Petrophysical properties show that all these microbial carbonates have low porosity and very low permeability with poor connectivity. These carbonates were subject to long‐term and complex diagenetic processes, mainly consisting of dissolution, compaction, pervasive dolomitization, cementation and fracturing. The most important reservoir spaces are contributed by vugs and dissolution‐enlarged pores, which are likely to have been associated with the widespread uplift of the Aksu area in the terminal Ediacaran. In contrast, the cementation of the fine‐to‐medium crystalline dolomite greatly reduced the pre‐existing pores. Pore types are closely related to different microbial fabrics, which played an important role in the pore evolution of the microbial carbonates.
Sedimentary Environments of Cambrian–Ordovician Source Rocks and Ultra‐deep Petroleum Accumulation in the Tarim Basin
Authors: ZHANG Shuichang , SU Jin , WANG Xiaomei , MA Sihong 
Published: June 2022

AbstractThe Tarim Basin is the only petroliferous basin enriched with marine oil and gas in China. It is presently also the deepest basin for petroleum exploration and development in the world. There are two main sets of marine Source Rocks (SRs) in the Tarim Basin, namely the high over‐mature Cambrian–Lower Ordovician (∊ –O1) and the moderately mature Middle–Upper Ordovician (O2–3). The characteristic biomarkers of SRs and oils indicate that the main origin of the marine petroleum is a mixed source of ∊ –O1 and O2–3 SRs. With increasing burial, the hydrocarbon contribution of the ∊ –O1 SRs gradually increases. Accompanied by the superposition of multi‐stage hydrocarbon‐generation of the SRs and various secondary alteration processes, the emergence and abnormal enrichment of terpenoids, thiophene and trimethylaryl isoprenoid in deep reservoirs indicate a complex genesis of various deep oils and gases. Through the analysis of the biofacies and sedimentary environments of the ∊ –O1 and O2–3 SRs, it is shown that the lower Paleozoic high‐quality SRs in the Tarim Basin were mainly deposited in a passive continental margin and the gentle slope of the platform, deep‐water shelf and slope facies, which has exhibited a good response to the local tectonic‐sedimentary environment. The slope of the paleo‐uplift is the mutual area for the development of carbonate reservoirs and the deposition of marine SRs, which would be favorable for the accumulation of petroleum. Due to the characteristics of low ground temperature, the latest rapid and deep burial does not cause massive oil‐cracking in the paleo‐uplift and slope area. Therefore, it is speculated that the marine reservoirs in the slope of the Tabei Uplift are likely to be a favorable area for deep petroleum exploration, while the oil‐cracking gas would be a potential reserve around the west margin of the Manjiaer Depression. Hydrocarbons were generated from various unit SRs, mainly migrating along the lateral unconformities or reservoirs and the vertical faults. They eventually brought up three major types of exploration fields: middle and lower Cambrian salt‐related assemblages, dolomite inner reservoirs and Middle and Lower Ordovician oil‐bearing karst, which would become the most favorable target of marine ultra‐deep exploration in the Tarim Basin.
Effect of preoperative tramadol, ibuprofen, ibuprofen/acetaminophen on the anaesthetic efficacy of inferior alveolar nerve block in patients with symptomatic irreversible pulpitis
Authors: Elnaghy Amr M. , Elshazli Alaa H. , Badr Amany E. , Elsaka Shaymaa E. 
Published: June 2022

AbstractThe purpose of this double‐blind clinical trial was to compare the effect of preoperative tramadol 50 mg, tramadol 100 mg, ibuprofen 600 mg, ibuprofen 600 mg/acetaminophen 1000 mg or placebo 60 min before the administration of inferior alveolar nerve blocks (IANB) of mandibular teeth in patients experiencing symptomatic irreversible pulpitis (SIP). Two hundred and fifty emergency patients diagnosed with SIP were randomly divided into five groups and received medications. Endodontic access was begun 15 min after completion of the IANB, and all patients had profound lip numbness. The Heft‐Parker visual analogue scale was used to evaluate pain. Premedication with tramadol 100 mg significantly increased the success rate to 62% than the other groups (p < 0.05). The success rates of ibuprofen, ibuprofen/acetaminophen and tramadol 50 mg groups were not significantly different (p > 0.05). Premedication with tramadol 100 mg enhanced the anaesthetic success of IANB in mandibular molars with SIP.
Cetacean epidermal specialization: A review
Authors: Menon Gopinathan K. , Elias Peter M. , Wakefield Joan S. , Crumrine Debra 
Published: June 2022

AbstractCetacean skin continues to be the investigative focus of researchers from several different scientific disciplines. Yet, most research on the basic functions of lipo‐keratinocytes, which constitute most of the cetacean epidermis, providing the first layer of protection against various environmental aggressors (including an ever‐increasing level of pollutants), is restricted to specialized literature on the permeability barrier only. In this review, we have attempted to bring together much of the recent research on the functional biology of cetacean skin, including special adaptations at the cellular, genetic and molecular level. We have correlated these data with the cetacean permeability barrier’s unique structural and metabolic adaptations to fully aquatic life, including the development of secondary barriers to ward off challenges such as biofouling as well as exposure to extreme cold for the epidermis, which is outside of the insulation provided by blubber. An apparent contradiction exists between some of the reported gene loss for lipogenic enzymes in cetacean skin and the high degree of cetacean epidermal lipogenesis, as well as loss of desmocollin 1 and desmoplakin genes [while immunolocalization of these proteins is reported (Journal of Anatomy, 234, 201)] warrants a re‐evaluation of the gene loss data.
Primary dysmenorrhoea in adolescents and young women: A twin family study of maternal transmission, genetic influence and associations
Authors: Aouad Phillip , Bui Minh , Sarraf Sara , Donnelly Theresa , Chen Yuxi , Jaaniste Tiina , Eden John , Champion G. David 
Published: June 2022

AimsThe extent to which maternal transmission of primary dysmenorrhoea is genetically determined in adolescents and young women has yet to be determined. We aimed to assess heritability and associations relevant to primary pain syndromes using a twin family study.MethodsParticipants were young menstruating female twins, and their oldest sisters and mothers, whose families were registered with Twins Research Australia and previously participated in a twin family study of primary paediatric pain disorders. Questionnaire packs were mailed, assessing current maximum and average menstrual pain intensity, current pain interference with activities and retrospective dysmenorrhea secondary symptoms.ResultsThe sample comprised 206 twin individuals (57 monozygous (MZ) and 46 dizygous (DZ) pairs) aged 10–22 years, eldest siblings (n = 38) aged 13–28 years and mothers (n = 101) aged 32–61 years. The estimated regression coefficient of the relationship between mother–daughter and twin–sibling dyads indicated significant associations for the measures of dysmenorrhea and supported heritability. Adjusted for age, the within twin‐pair correlation for MZ twins was generally more than twice that of DZ twins. Heritability estimates were maximal pain intensity 0.67 (P = 3.8 × 10−11), average pain intensity 0.63 (P = 3.7 × 10−10), pain interference 0.57 (P = 1.8 × 10−8) and retrospective symptoms 0.57 (P = 1.8 × 10−8). Twin individuals with a lifetime (three‐month) history of iron deficiency and those with painless restless legs syndrome (RLS) were significantly more likely to have more intense pain associated with menstruation.ConclusionPrimary dysmenorrhea in adolescents and young women was shown to be relatively strongly genetically influenced and associated especially with a history of iron deficiency and painless RLS which have potential therapeutic implications.
Surgical management of familial pancreatic cancer: a systematic review of the literature
Authors: Bagias George , Kanavidis Prodromos , Vailas Michail , Despotidis Markos , Sotiropoulou Maria , Katsaros Ioannis , Maroulis Ioannis , Filippou Dimitrios , Schizas Dimitrios 
Published: June 2022

AbstractBackgroundPancreatic ductal adenocarcinoma (PDAC) is the third most common cause of cancer‐related mortality. The fact that the vast majority of patients with PDAC are diagnosed at an advanced stage highlights the need of early diagnosis. As hereditary factors are associated with approximately 5% of all PDAC cases, a screening programme to these high‐risk individuals (HRI) has been proposed. The aim of screening methods is to identify selected group of patients with morphological abnormalities at an early stage, in order to be treated promptly. In this study, we evaluate the surgical outcomes and the appropriateness of pancreatic resection in HRIs who were selected for screening.MethodsA systematic literature search of the PubMed, Embase, and Cochrane databases was performed. The clinicopathological features were recorded and evaluated.ResultsSix studies were selected for data collection. A total number of 77 patients were identified. Twenty‐one patients had a germline mutation, with CDKN2A being the most prominent one (15.6%). Distal pancreatectomy was the most common surgical procedure (42.8%), followed by pancreaticoduodenectomy (33.8%). The mean disease‐free survival was 23.6 months and tumour recurrence occurred in 9 patients (11.7%). Disease‐specific mortality was 17.8%, while overall mortality was 19.5%. The most frequently reported postoperative diagnosis was PDAC (28 cases, 38.9%), followed by IPMN (23 cases, 31.9%), whereas high‐grade PanIN lesions were found in 13 patients (18.1%).ConclusionHigh‐risk individuals for pancreatic cancer, who are eventually operated may have a relatively uneventful postoperative course, however the oncological outcomes are comparable to the general population.
Early care and education settings as contexts for socialization: New directions for quality assessment
Authors: Phillips Deborah A. , Johnson Anna D. , Iruka Iheoma U. 
Published: June 2022

AbstractIn this article, we aim to chart a path for a new generation of early care and education (ECE) quality assessments that accurately and equitably capture key inputs to the social–emotional well‐being of the diverse population of young children in ECE classrooms in the United States. We zero in on four promising, socially supportive features of center‐based ECE settings that are actionable for research, policy, and practice: teachers' classroom behavior‐management strategies, their scaffolding of peer interactions, aspects of their own well‐being that shape their capacities to support children's social–emotional development, and indicators of bias‐free and culturally responsive ECE environments.