bluuebunny/crossref_metadata_2025_split huggingface dataset:
Blockchain in accounting practice and research: systematic literature review
Authors: Bellucci Marco , Cesa Bianchi Damiano , Manetti Giacomo 
Published: April 2022

Purpose
This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific investigation and to provide a framework for how accounting practices are impacted by blockchain.

Design/methodology/approach
This study is based on a systematic literature review (SLR) of 346 research products available on Scopus, which were mapped with bibliometric analyses and critically discussed in relation to three main topics: the impact of blockchain on accounting and auditing, cryptoassets and finance, business models and supply chain management.

Findings
Blockchain has many potential implications for accounting practice and research. In addition to providing the state-of-the-art of accounting research on blockchain and additional avenues for further studies, this study discusses why practitioners are interested in this technology: triple-entry bookkeeping, the inalterability of transactions, the automation of repetitive tasks that do not require discretionary choices, the representation of cryptocurrencies in financial statements, value-chain management, social and environmental auditing and reporting and business model innovation.

Originality/value
The novel contribution of this study is integrated and threefold. First, this SLR provides a clear picture of the state of the accounting research on blockchain using bibliographic and narrative analyses. Second, it investigates how accounting and auditing practices are impacted by blockchain. Third, it contributes to the accounting literature with its discussion of the potential future research trends related to blockchain for accounting.
The effect of bank reputation on loyalty – the moderating role of bank type
Authors: Sharma Rashmi , Joshi Richa 
Published: April 2022

PurposeThis paper aims to investigate the role of bank reputation (via its proposed dimensions) in influencing bank trust and its subsequent effect on the loyalty of the customer. The study has also explored the moderating role of bank type (public vs private bank) in the relationship between the dimensions of bank reputation and bank trust.Design/methodology/approachA total of 651 questionnaires were distributed to the customers of public and private bank, whereas only 375 usable responses were obtained. Questionnaires were given to the respondents through the visit of few interviewers to several private and public banks in Delhi and NCR region during December 2019 to February 2020. A screening question was included in the beginning of the questionnaire (i.e. Do you trust your bank?). Non-random sampling technique was used for data collection, and the research design was cross-sectional. The proposed framework was tested with the help of structural equation modeling.FindingsThe findings of the study show that all the proposed dimensions (i.e. service quality, stability, customer centricism and corporate performance) of corporate reputation/bank reputation significantly affect bank trust. Also, the effect of bank trust on loyalty was found significant. Bank type emerged as a significant moderator between the dimensions of bank reputation and bank trust. It shows that the effect of service quality, stability, customer centricism and corporate performance on bank trust significantly differs in public vs private banks. Customer centricism is perceived to be high in private banks, whereas all the other three dimensions are obtained to be higher in public sector banks according to the findings of the study.Practical implicationsThe presented framework in the study has covered all the significant antecedents of bank trust and its subsequent effect on loyalty. The findings of the paper are useful to several stakeholders, including bank managers, regulators, investors and depositors. The study shows that bank reputation affects trust and loyalty in the long run. This relationship can be used by bank managers for gaining the trust of customers and building loyalty. It also helps in making strategies by banks for targeting customers. Stability is a very crucial factor for a developing economy. The bank regulators can use these results for ensuring the soundness of the banking system and for providing a stable environment for customers. Bank depositors and investors can also use the findings of the study for analyzing the factors that affect their bank selection decision.Originality/valueThe present research shows that bank type moderates the relationship of the dimensions of bank reputation and bank trust in an emerging economy in Asia.
Are small businesses better prepared for crises? Czech case
Authors: Mikušová Marie , Horváthová Petra 
Published: April 2022

AbstractSmall businesses often suffer from a lack of resources, which in many cases they cite as a reason why they cannot prepare for crises. Increasingly frequent threats may have forced them to rethink their thinking. The aim of this study is to compare data from 2009, 2012, 2019 and 2021 and thus provide the basis for the non/confirmation of the hypothesis of continuously increasing crisis preparedness in small enterprises. A questionnaire survey was conducted within Czech small businesses in the mentioned years. More than 1000 respondents participated in the research each year. The outputs were statistically processed. Different prevention approach strategies in each year, barriers that complicate preparation and understanding of the not/importance of prevention have been identified. A basic hypothesis could not be confirmed. However, in the context of how highly the importance of crisis preparedness is assessed, actual active prevention is still low. Managers still do not consider crisis preparedness to be part of their competitiveness. The practical benefit of the research is to initiate their reflection on the necessity of crisis prevention. Theoretical contribution is its comparative character over time, allowing to monitor the evolution of the approach of small business managers.
Managing human resource management tensions in project‐based organisations: Evidence from Bangalore
Authors: Mathew Jossy , Srinivasan Vasanthi , Croucher Richard , Gooderham Paul N. 
Published: April 2022

AbstractWe examine human resource management (HRM) in a large Bangalore project‐based software company. Diverse adaptations of organisation‐level HRM exist in projects, generating heterogeneous HRM practices across the organisation, resulting in management–employee tensions. Paradoxes are managed through a comprehensive, detailed and complementary set of structural and relational coping mechanisms, designed to promote employee commitment. These mechanisms were only partially successful, largely because of ongoing client interventions in project management. The motivations for and directions of client interventions are closely linked to the type of work undertaken in projects. Service market imperatives limit managers' scope to negotiate such interventions.
Customer concentration, leverage adjustments, and firm value
Authors: Rehman Obaid Ur , Liu Xiaoxing , Wu Kai , Li Junfeng 
Published: April 2022

AbstractWe examine the relationship between customer concentration and capital structure adjustment speed using a sample of US listed firms from 1977 to 2020. We found that the customer‐concentrated firms have a lower speed of leverage adjustment. Customer concentration affects leverage adjustment speed mainly through increased cash flow volatility and asset specificity. The negative association is more pronounced in firms with high relationship‐specific investments and low switching costs for their customers. Stock market reacts to leverage deviation strongly for firms with concentrated customers. Our findings highlight the vital role of customers as key stakeholders in capital structure decisions.
Random Projection Ensemble Classification with High-Dimensional Time Series
Authors: Zhang Fuli , Chan Kung-Sik 
Published: April 2022

Abstract
Multivariate time-series (MTS) data are prevalent in diverse domains and often high dimensional. We propose new random projection ensemble classifiers with high-dimensional MTS. The method first applies dimension reduction in the time domain via randomly projecting the time-series variables into some low-dimensional space, followed by measuring the disparity via some novel base classifier between the data and the candidate generating processes in the projected space. Our contributions are twofold: (i) We derive optimal weighted majority voting schemes for pooling information from the base classifiers for multiclass classification and (ii) we introduce new base frequency-domain classifiers based on Whittle likelihood (WL), Kullback-Leibler (KL) divergence, eigen-distance (ED), and Chernoff (CH) divergence. Both simulations for binary and multiclass problems, and an Electroencephalogram (EEG) application demonstrate the efficacy of the proposed methods in constructing accurate classifiers with high-dimensional MTS.
Factors and experiences that influence school mobility for autistic students: A systematic review
Authors: Mitchelson Hayley , Adams Dawn , Simpson Kate 
Published: April 2022

AbstractBackgroundAutistic students are reported to move schools at a high rate, but little is understood about why this is happening. What is known is that the effects of school mobility can negatively impact both short‐ and long‐term outcomes, particularly the child's learning, behaviours, mental health and school retention.AimsThe aim of this systematic review was to synthesize the research on factors and experiences which influence the family's decision to move their autistic child to another school.MethodsA protocol was registered with PROPERO (ID: CRD4202120794). Searches were conducted with ERIC, Scopus and Web of Science and seven studies were identified.ResultsThe studies focused on three main types of mobility: mainstream‐to‐mainstream school moves, moving between mainstream and segregated schools, and moving between mainstream and homeschool. Parents’ concerns for their child's learning, social experiences and mental health, as well as their own interactions with their child's school, influenced the decision to leave. Whilst there were similarities across the studies for reasons to move, there were also differences based upon the settings between which students moved.ConclusionThe findings highlight the need for further research across all school mobility types to better understand the reasons underpinning high rates of school mobility for autistic students.
Looks like power: Automatic processing of power cues from briefly presented primes
Authors: Schneider Lisa J. , Molitor Jennifer , Neumann Roland 
Published: April 2022

AbstractPower, as a ubiquitous feature of social relations, is frequently used in information processing. Due to its relevance for social interactions, we expected that power is automatically processed. In three experiments, participants categorized stimuli in a response window priming procedure as either powerful or power‐neutral. The stimuli were preceded by briefly presented primes that were either never used as targets or were also used as targets. We obtained evidence for an automatic, unintentional processing of power‐related pictures even when novel primes were processed. The effect even occurred when primes and targets did not share any perceptual features, such that primes had to be processed semantically. We further revealed correlations between the automatic processing of power cues and right‐wing authoritarianism, but not social dominance orientation status, or power ability. In sum, we show a stable priming effect indicating that power is automatically processed from briefly presented primes.
Epigallocatechin‐3‐O‐gallate ameliorates oxidative stress‐induced chondrocyte dysfunction and exerts chondroprotective effects via the Keap1/Nrf2/ARE signaling pathway
Authors: Zhu Wenrun , Tang Han , Cao Lu , Zhang Jin , Li Juncheng , Ma Duan , Guo Changan 
Published: April 2022

AbstractOxidative stress‐induced degeneration and dysfunction of chondrocytes play a key role in the pathological progression of osteoarthritis (OA), a common degenerative joint disease in the elderly. Epigallocatechin‐3‐O‐gallate (EGCG) increases Nrf2‐mediated antioxidase expression levels. We aimed to determine the effects of EGCG on C28/I2 human chondrocytes subjected to interleukin‐1β (IL‐1β)‐induced oxidative stress. EGCG suppressed IL‐1β‐induced oxidative stress, as indicated by decreased malondialdehyde (MDA) and reactive oxygen species (ROS) generation. Additionally, EGCG attenuated the IL‐1β‐induced reduction in cartilage matrix generated by chondrocytes by upregulating collagen II, aggrecan, sulfated proteoglycans, and SRY‐box transcription factor 9 (SOX9). EGCG reversed the IL‐1β‐induced increased cyclooxygenase 2 (COX2), inducible nitric oxide synthase (iNOS), collagen X, and matrix metalloproteinases (MMPs). Furthermore, EGCG inhibited apoptosis and senescence of IL‐1β‐treated chondrocytes, as indicated by the decrease in mitochondrial membrane potential and senescence‐associated β‐galactosidase‐positive cells, respectively. Mechanically, EGCG upregulated nuclear factor erythroid 2‐related factor 2 (Nrf2), oxygenase‐1 (HO‐1), and NADPH quinone oxidoreductase1 (NQO1). The antioxidant and chondroprotective effects of EGCG were blocked by ML385, a Keap1/Nrf2/ARE signaling pathway inhibitor. Thus, EGCG ameliorated oxidative stress‐induced chondrocyte dysfunction and exerted chondroprotective effects via Keap1/Nrf2/ARE signaling. This provides a novel perspective on the molecular mechanisms underlying the therapeutic effects of EGCG on OA.
Elderly-onset generalized pustular psoriasis: a case series
Authors: Chao Jen-Ping , Tsai Tsen-Fang 
Published: April 2022

AbstractElderly-onset (&gt; 60 years of age) atopic dermatitis and psoriasis have been reported to present special clinical phenotypes; however, the study of elderly-onset generalized pustular psoriasis (GPP) has been limited, mainly due to its rarity. Previous studies have shown that the mean age of GPP onset is around 40 years, and onset at &gt; 60 years of age is extremely rare. We report a case series of seven patients with elderly-onset GPP. The clinical features of the seven patients were assessed, and all seven patient were analysed for presence of the c.115+6T&gt;C mutation in the gene encoding for interleukin-36 receptor antagonist (IL36RN). These patients had an atypical clinical course and a lower frequency of the IL36RN c.115+6T&gt;C mutation. IL36RN mutations may have a significant, dose-dependent effect on the onset age of GPP.
Progress in treatment of neuromyelitis optica spectrum disorders (NMOSD): Novel insights into therapeutic possibilities in NMOSD
Authors: Shi Mingchao , Chu Fengna , Jin Tao , Zhu Jie 
Published: April 2022

AbstractNeuromyelitis optica spectrum disorder (NMOSD) is a rare autoimmune inflammatory demyelinating disorder of the central nervous system (CNS), which is a severely disabling disorder leading to devastating sequelae or even death. Repeated acute attacks and the presence of aquaporin‐4 immunoglobulin G (AQP4‐IgG) antibody are the typical characteristics of NMOSD. Recently, the phase III trials of the newly developed biologicals therapies have shown their effectiveness and good tolerance to a certain extent when compared with the traditional therapy with the first‐ and second‐line drugs. However, there is still a lack of large sample, double‐blind, randomized, clinical studies to confirm their efficacy, safety, and tolerability. Especially, these drugs have no clear effect on NMOSD patients without AQP4‐IgG and refractory patients. Therefore, it is of strong demand to further conduct large sample, double‐blind, randomized, clinical trials, and novel therapeutic possibilities in NMOSD are discussed briefly here.
Application of nanofat for treatment of traumatic faecal incontinence after sphincteroplasty – A pilot study
Authors: Barisic Goran , Andjelkov Katarina , Rosic Jovana , Miladinov Marko , Kotur‐Stеvuljevic Jelena , Dinic Tanja , Jelenkovic Jelenko , Krivokapic Zoran 
Published: April 2022

AbstractAimThe aim of this study was to investigate whether the application of nanofat containing stem cells improves continence in women who had previously undergone anal sphincteroplasty with unsatisfactory long‐term outcomes.MethodThis prospective pilot study included nine women with various degrees of anal incontinence who had previously undergone anal sphincteroplasty due to obstetric trauma. In all patients, the Wexner Incontinence Score (WS) and Faecal Incontinence Quality of Life Score (FIQLS), as well as anal manometry and endoanal ultrasound measurements, were performed before the procedure and during follow‐up. In all patients, liposuction was performed and 50 ml of raw lipoaspirate was obtained and processed using a NanoFat Kit device. Approximately 20 ml of the mechanically emulsified and filtrated fat was obtained and the anal sphincter complex was infiltrated with it. Patient follow‐up was conducted in person or via telephone 6 and 12 months after the procedure.ResultsThe squeeze pressure was significantly increased 6 months after the procedure (p = 0.01). The external anal sphincter measured at the 12 o'clock position was significantly thicker (p = 0.04). A significant decrease in the WS was observed both 6 and 12 months after the procedure compared with baseline values (p < 0.05 for both).ConclusionThis study is the first to show that the application of nanofat as an injectable product improves continence in patients with unsatisfactory results after sphincteroplasty, suggesting it to be a promising and effective therapeutic tool. The procedure is safe and can be easily performed as an ambulatory procedure.
State work–family contexts and the wage gap by gender and parenthood
Authors: Strader Eiko 
Published: April 2022

AbstractObjectiveThis article examines the association between state‐level work–family resources and earnings disparities by gender and parenthood.BackgroundThe wage gap between childless men and women in the United States has narrowed, but the gap between mothers and fathers remains robust. Gendered division of labor and reduced labor force participation of women around childbirth have been raised as underlying causes. In the absence of national support, some states and migrant domestic workers have been filling the care gap, but it is unclear whether these factors are associated with the wage gap.MethodIndividual‐level data from the 2012 American Community Survey were merged with state‐level data collected for 2010. Multilevel linear regression models were used to explore variation in earnings across states, accounting for compositional differences and selection into the labor force.ResultsTemporary Disability Insurance, which enables new birth mothers to take paid leave, was robustly associated with narrower gaps between mothers and fathers. Unpaid private‐sector leave expansion and more intensive globalization of domestic work were associated with narrower gender wage gaps among parents with lower education. Provision of Head Start supplemental funding was associated with narrower wage gaps between mothers and fathers with higher education.ConclusionsAlthough mothers earned more in states with more work–family resources, the wage gap remained mostly unchanged because fathers similarly earned more in states with better work–family context.ImplicationsThe results reflect the fragmented and incomplete nature of work–family support in the United States and calls for more comprehensive intervention strategies to reduce the wage gap.
Groundwater Spatiotemporal Data Analysis Tool: Case Studies, New Features and Future Developments
Authors: Jones Wayne R. , Rock Luc , Wesch Alexandra , Marzusch Emanuel , Low Marnie 
Published: April 2022

AbstractGroundwater Spatiotemporal Data Analysis Tool (GWSDAT) is an open‐source, user‐friendly, software application for the visualization and interpretation of groundwater monitoring data. Since its first release, over 8 years ago, it has become increasingly well established and is now a globally adopted tool. Despite its widespread use, there is little published material considering the application of GWSDAT. The primary purpose of this article is to demonstrate the different benefits of using GWSDAT by considering a cross‐section of real case studies. The first case study is an example of using GWSDAT to provide evidence to support a proposal to reduce sampling frequency. The next case study discusses the use of GWSDAT to support the recommendation for site closure. The third case study considers how GWSDAT can be used to identify gaps in a monitoring network. The final case study reports on the application of the, newly introduced, well redundancy analysis feature in GWSDAT. Finally, the road map for future developments in the optimization of monitoring network and the motivation for doing this in a spatiotemporal framework is discussed
Experiences of men who have sex with men when initiating, implementing and persisting with HIV pre‐exposure prophylaxis
Authors: Gillespie David , Wood Fiona , Williams Adam , Ma Richard , de Bruin Marijn , Hughes Dyfrig A. , Jones Adam T. , Couzens Zoë , Hood Kerenza 
Published: April 2022

AbstractIntroductionHIV pre‐exposure prophylaxis (PrEP) involves the use of antiretroviral medication in HIV‐negative individuals considered to be at risk of acquiring HIV. It has been shown to prevent HIV and has been available in Wales since July 2017. Measuring and understanding adherence to PrEP is complex as it relies on the simultaneous understanding of both PrEP use and sexual activity. We aimed to understand the experiences of men who have sex with men (MSM) living in Wales initiating, implementing and persisting with HIV PrEP.MethodsWe conducted semistructured interviews with MSM PrEP users in Wales who participated in a cohort study of PrEP use and sexual behaviour. Following completion of the cohort study, participants were invited to take part in a semistructured interview about their experiences of taking PrEP. We aimed to include both individuals who had persisted with and discontinued PrEP during the study. The interview topic guide was informed by the ABC taxonomy for medication adherence and the theory of planned behaviour. We analysed our data using reflexive thematic analysis.ResultsTwenty‐one participants were interviewed, five having discontinued PrEP during the cohort study. The developed themes focused on triggers for initiating PrEP, habitual behaviour, drivers for discontinuation and engagement with sexual health services. Stigma surrounding both PrEP and HIV permeated most topics, acting as a driver for initiating PrEP, an opportunity to reduce discrimination against people living with HIV, but also a concern around the perception of PrEP users.ConclusionThis is the first study to investigate PrEP‐taking experiences incorporating established medication adherence taxonomy. We highlight key experiences regarding the initiation, implementation and persistence with PrEP and describe how taking PrEP may promote positive engagement with sexual health services. These findings may be useful for informing PrEP rollout programmes and need to be explored in other key populations.Patient and Public ContributionPrEP users, in addition to PrEP providers and representatives of HIV advocacy and policy, were involved in developing the topic guide for this study.