bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports
Authors: Carnegie Garry D. , Ferri Paolo , Parker Lee D. , Sidaway Shannon I. L. , Tsahuridu Eva E. 
Published: April 2022

AbstractThe International Public Sector Accounting Standards Board of the International Federation of Accountants issued exposure draft ED78Property Plant and Equipment in April 2021. It proposes valuing ‘heritage items’ for recognition as ‘heritage assets’ in statements of financial position. This proposed requirement for global application casts the spotlight on a highly controversial topic in regulated financial reporting. The monetary valuation of cultural, heritage and scientific collections of public not‐for‐profit museums, art galleries and similar repositories has been subject to considerable discussion and debate for the past three decades. Our purpose is to critically examine this perennial financial reporting controversary, in the context of the three conceptions of accounting: accounting as technical practice, social practice and moral practice as articulated in the definition of accounting proposed by Carnegie et al. (2021a, 2021b) for discussion, debate and potential adoption in the accounting profession, including by accounting standard setters in all sectors. This article is intended to challenge accounting to enhanced self‐awareness in reaching its full potential.
Management of combined oral antithrombotic therapy by an antithrombotic stewardship program: A prospective study
Authors: Zhang Zhu Xian , Schroeder‐Tanka Jutta , Stooker Wim , Wissen Sanne , Khorsand Nakisa 
Published: April 2022

AimsAntithrombotic management initiatives could prevent inappropriate prescribing and improve patient outcomes especially in patients on combined antithrombotic therapy. To investigate this, a multidisciplinary antithrombotic stewardship program (ASP) was implemented in our hospital. The primary aim of this study was to determine the efficacy of this ASP by assessing the number of patients on combined antithrombotic therapy for whom one or more interventions were needed.MethodsA prospective cohort study in a large teaching hospital was conducted. Hospitalized patients were included who received combined antithrombotic therapy in which an oral anticoagulant was combined with one (double therapy) or two (triple therapy) platelet aggregation inhibitors. The ASP proactively evaluated the appropriateness of this combined antithrombotic therapy. If needed, ASP improved the concerned therapy. Each improvement measurement recommended by the ASP was counted as one intervention.ResultsA total of 460 patients were included over a period of 12 months. Of these, 251 (54.6%) patients required at least one intervention from the ASP. The most common interventions were: (1) to define and document the maximum duration of the combined antithrombotic therapy needed instead of lifetime use of the combination (65.5%), (2) to discontinue antithrombotic therapy as the proper indication was lacking (19.4%), and (3) to adjust the dosage (8.1%).ConclusionAn intervention was needed in more than half of the patients on combined antithrombotic therapy. Implementation of a dedicated ASP evaluating combined antithrombotic therapy improves the use and safety of antithrombotic medication.
Anti‐human platelet antigen‐5b antibodies and fetal and neonatal alloimmune thrombocytopenia; incidental association or cause and effect?
Authors: Alm Julia , Duong Yalin , Wienzek‐Lischka Sandra , Cooper Nina , Santoso Sentot , Sachs Ulrich J. , Kiefel Volker , Bein Gregor 
Published: April 2022

SummaryMost cases of fetal and neonatal thrombocytopenia (FNAIT) are caused by maternal anti‐human platelet antigen‐1a antibodies (anti‐HPA‐1a). Anti‐HPA‐5b antibodies are the second most common antibodies in suspected FNAIT cases. Given the high prevalence of anti‐HPA‐5b antibodies in pregnant women delivering healthy newborns, the association with FNAIT may be coincidental. This review of the literature related to FNAIT using the MEDLINE database was conducted according to PRISMA guidelines. A retrospective analysis of a single‐centre cohort of 817 suspected FNAIT cases was conducted. The pooled prevalence of anti‐HPA‐5b antibodies in unselected pregnant women of European descent was 1.96% (n = 3113), compared with 3.4% (n = 5003) in women with suspected FNAIT. We found weak evidence that a small proportion of pregnant women presenting with anti‐HPA‐5b antibodies will give birth to a newborn with mild thrombocytopenia. The neonatal platelet counts were not different between suspected FNAIT cases (n = 817) with and without maternal anti‐HPA‐5b antibodies. The prevalence of maternal anti‐HPA‐5b antibodies was not different between neonates with intracranial haemorrhage and healthy controls. The current experimental and epidemiological evidence does not support the hypothesis that anti‐HPA‐5b antibodies cause severe thrombocytopenia or bleeding complications in the fetus or newborn.
Comparison of the efficacy and cost-effectiveness of an immunologically targeted low-dose rituximab protocol with the conventional rheumatoid arthritis protocol in severe pemphigus
Authors: Singh Namrata , Handa Sanjeev , Mahajan Rahul , Sachdeva Naresh , De Dipankar 
Published: April 2022

AbstractBackgroundVarious dosing protocols of rituximab have been used in pemphigus. B-cell repopulation following rituximab treatment can be considered a forerunner of clinical relapse. Immunologically guided dosing may remove the need for fixed timepoint maintenance dosing, hence being more cost-effective and perhaps safer.AimTo compare the overall efficacy and cost-effectiveness of a low-dose rituximab regimen (500 mg, 2 weeks apart) with immunologically guided, ultralow-dose (200 mg) top-up infusions on immunological relapse vs. the use of a rheumatoid arthritis (RA) protocol with rituximab 500 mg repeat infusion to treat clinical relapse in severe pemphigus, over a 1-year period,MethodsIn total, 23 patients with severe pemphigus were randomized into Group A (RA protocol: 1000 mg given as two doses, 2 weeks apart) and Group B (low-dose rituximab 500 mg given as two doses, 2 weeks apart). Both groups also received short-term oral corticosteroids, and underwent clinical and immunological (3-monthly flow cytometry assessments of B-cell subtypes) monitoring. Group A received a top-up dose of rituximab 500 mg upon clinical relapse, while Group B received an ultralow top-up dose (200 mg) following detection of B-cell repopulation, which was intended to prevent clinical relapse. Outcome parameters [complete remission off treatment (CROT), relapse (clinical and immunological), total corticosteroid dose and direct cost of therapy] were compared.ResultsThe mean ± SD time to CROT (Group A, 27.1 ± 1.6 weeks; Group B, 26 ± 1.2 weeks, P = 0.09) and the cumulative prednisolone dose (P = 0.28) were comparable between the two groups. In Group A, 3 of 9 (33.3%) patients had clinical relapse (mean ± SD time of 9.3 ± 0.4 months). In Group B, B-cell repopulation was seen in 10 of 11 (90.9%) patients within a mean time of 8.4 ± 2.4 months, and a single top-up dose of 200 mg successfully prevented clinical relapse. The overall cost of therapy was 37.4% cheaper in Group B.ConclusionAn immunologically guided low-dose rituximab regimen can be an equally effective but more affordable alternative to conventional rituximab regimens in pemphigus.
Relationship between growth hormone deficiency and nonalcoholic fatty liver disease in patients with pituitary stalk interruption syndrome
Authors: Huang Qibin , Xu Hongli , Wang Xi , Mao Jiangfeng , Yu Bingqing , Zhu Yiyi , Zhang Rui , Sun Bang , Zhang Junyi , Ji Wen , Ma Wanlu , Nie Min , Wu Xueyan 
Published: April 2022

AbstractBackgroundPituitary stalk interruption syndrome (PSIS), characterized by thinning or disappearance of the pituitary stalk, hypoplasia of the anterior pituitary, and an ectopic posterior pituitary, can lead to congenital combined pituitary hormone deficiency. There is a high prevalence of various metabolic disorders, including nonalcoholic fatty liver disease (NAFLD), in this population.ObjectiveTo investigate the characteristics of NAFLD in Chinese adult patients with PSIS and its association with growth hormone deficiency.DesignRetrospective cross‐sectional study in a tertiary referral center of China.PatientsAdult patients with PSIS diagnosed, followed up between September 2019 and August 2021, were consecutively enrolled.MeasurementsAbdominal ultrasonography images were evaluated and noninvasive fibrosis scores were determined to assess the severity of NAFLD. Anthropometric, clinical, and biochemical parameters were compared between patients with and without NAFLD. Logistic regression was performed to assess the independent effects of insulin‐like growth factor‐1 (IGF‐1) on NAFLD.ResultsA total of 93 patients (77 men, 16 women, mean age: 29.6 ± 7.1 years) were included. The prevalence of NAFLD and advanced fibrosis/cirrhosis was 50.5% and 4.3%, respectively. Insufficient hormone therapy and prominent metabolic disorders, including central obesity, dyslipidemia, insulin resistance, and metabolic syndrome, were more common in the NAFLD (+) group. After adjusting for multiple variables, IGF‐1 <−2 standard deviation score (SDS) was found to be associated with an increased prevalence of NAFLD (odds ratio [OR]: 4.92, 95% confidence interval [CI]: 1.21–24.55, p = .035). Per 1 SDS increase in IGF‐1 was associated with a 27% lower risk of NAFLD (OR: 0.73, 95% CI: 0.52–0.97, p = .042).ConclusionNAFLD is a frequent comorbidity among Chinese adult patients with PSIS and is strongly associated with lower IGF‐1 levels. Timely and appropriate hormone replacement, particularly growth hormone may contribute to decreasing the risk of NAFLD in these patients.
Healthcare costs and hospitalizations in US patients with type 2 diabetes and cardiovascular disease: A retrospective database study (OFFSET)
Authors: Evans Marc , Chandramouli Abhishek Shankar , Faurby Mads , Matthiessen Kasper Sommer , Mogensen Phillip Bredahl , Verma Subodh 
Published: April 2022

AbstractAimTo investigate the budget implications of treatment with glucagon‐like peptide‐1 receptor agonists (GLP‐1 RAs) versus other glucose‐lowering treatment (here termed ‘standard of care’ [SoC]) during 2012‐2019.Materials and MethodsGLP‐1 RA‐naïve adults with type 2 diabetes (T2D) in the IBM MarketScan database with at least one glucose‐lowering medication claim within 6 months after their first cardiovascular disease (CVD) hospitalization were included (index date was the date of first claim for a GLP‐1 RA for the GLP‐1 RA group, and the date of the first claim, independent of medication type, for the SoC group). Monthly healthcare costs and hospitalization risk over 12 months postindex date were compared for those who initiated a GLP‐1 RA posthospitalization versus those with a claim for any other glucose‐lowering medication.ResultsPostindex date, mean observed total costs were lower for patients receiving a GLP‐1 RA compared with SoC ($3853 vs. $4288). In adjusted analysis, both groups had similar total healthcare costs (P = .56). This was driven by significantly lower inpatient and outpatient costs and higher drug costs in the GLP‐1 RA group compared with SoC (P < .001). Risks of all‐cause (adjusted hazard ratio: 0.85) and CVD‐related hospitalization (0.76) were significantly lower in the GLP‐1 RA group compared with SoC (P < .001). Similar results were observed in a subgroup with atherosclerotic CVD.ConclusionsThese findings suggest that, in US patients with T2D and a CVD‐related hospitalization, the added medical cost of treatment with GLP‐1 RAs is offset by lower inpatient and outpatient care costs, resulting in budget neutrality against SoC.
On the Power of the Concept of Responsibility
Authors: Kuhlmann Nele 
Published: April 2022

AbstractThe concept of responsibility is both omnipresent and highly ambivalent in the field of education. On the one hand, the term is considered to be one of the key concepts of pedagogical ethics, intended to enable a reflection on pedagogical authority. On the other hand, it is inextricably linked to the concept of accountability, which, in fact, tends to obscure important ethical issues in education. In this paper, Nele Kuhlmann aims to illustrate that these two dimensions of the concept of responsibility are inseparably rooted in its conceptual history and that it is only through this interplay that the term could become such an influential and powerful concept. By pointing out the ambiguous character of “responsibility” in the German field of educational theory and politics, Kuhlmann attempts to open up an epistemological space for thinking beyond the notion of responsibility in terms of sovereignty and accountability.
Estimation of cyclic hardening/softening and ratcheting response of materials through an algorithm to optimize parameters in Chaboche's hardening rule
Authors: Nath Atri , Barai Sudhirkumar V. , Ray Kalyan Kumar 
Published: April 2022

AbstractA methodology considering Chaboche's isotropic‐kinematic hardening (CIKH) model and genetic algorithm optimization technique is examined here to simulate the cyclic‐plastic response for materials exhibiting cyclic hardening or softening behavior. The aim of the present report is to illustrate the inherent potential of this approach by assessing the closeness of fit of the obtained predictions to the experimental results for several materials like Z2CND18.12N, and 25CDV4.11 steels, OFHC copper, and INCONEL718 alloy. The obtained results were further subjected to comparative examinations with the available predictions to demonstrate the adoptability of the suggested methodology for the cyclic hardening or softening materials. This proposed approach provides a single set of CIKH model parameters to replicate the stabilized hysteresis loops and cyclic hardening or softening behavior under symmetric strain‐controlled loading, as well as ratcheting characteristics under asymmetric stress‐controlled cycling, and is thus generalized in nature.
Narratives of digital sovereignty in German political discourse
Authors: Lambach Daniel , Oppermann Kai 
Published: April 2022

AbstractDigital sovereignty has become a prominent concept in European digital policy, and Germany stands out as its leading advocate in Europe. How digital sovereignty is being understood in German politics is therefore highly relevant for broader policy debates on the European level. This motivates the main objective of the article to map out the different meanings that are attributed to digital sovereignty in German political discourse. Specifically, the article adopts a narrative framework to reconstruct the narratives through which these meanings are constructed. The analysis identifies seven different but overlapping narratives of digital sovereignty in the German discourse that serve to promote partly contradictory political agendas. We argue that this diversity is not a bug, but a feature. Specifically, it supports rich internarrative linkages which benefit the broader resonance of each individual narrative. It also enables a broad set of political actors to enlist digital sovereignty for their specific priorities.
A patient‐led, peer‐to‐peer qualitative study on the psychosocial relationship between young adults with inflammatory bowel disease and food
Authors: Rines Jenna , Daley Kim , Loo Sunny , Safari Kwestan , Walsh Deirdre , Gill Marlyn , Moayyedi Paul , Fernandes Aida , Marlett Nancy , Marshall Deborah 
Published: April 2022

AbstractBackgroundInflammatory bowel diseases (IBDs) are chronic gastrointestinal diseases that negatively affect the enjoyment of food and engagement in social and cultural gatherings. Such experiences may promote psychosocial challenges, an aspect of IBD often overlooked and under‐supported in clinical settings and research.ObjectivesThis study explored the psychosocial experiences that young adults with IBD have with food via a qualitative patient‐led research process.MethodsTrained patient researchers conducted this study by engaging peers via semi‐structured interviews and focus groups in a three‐step co‐design process. Participants (n = 9) identified the research topic (SET), explored the topic and identified emerging themes (COLLECT), refined themes and made recommendations for healthcare system change (REFLECT).ResultsThemes that emerged included: ‘Experimenting with Food’, ‘Evolution Over Time’, ‘Diet Changes are Emotional’ and ‘Role of Stigma’. Participants identified the significance and frustrations of repeated testing and experimenting with food compatibility, and noted nuances in food relationships as they gain knowledge and experience over time. They emphasized the importance of maintaining a sense of hope throughout and wished to impart this to newly diagnosed patients.ConclusionParticipants experience numerous psychosocial challenges as they strive to manage their diet, noting gaps in support available from IBD practitioners. Participants made practical recommendations for healthcare system change to improve patient outcomes, highlighting the importance of sharing stories and collaboratively including patients in the development of new services and protocols. Authors recommend further research in this area to build a body of knowledge and support that helps IBD patients maintain hope while navigating challenges with food.Patient or Public ContributionThe first four authors on this paper were the lead researchers in this study's design and analysis and identify as patients; they conducted the research with this identity at the forefront following a peer‐to‐peer research model. These authors were mentored by patient researchers who also contributed to the manuscript, and the research process itself was co‐lead and directed by other patient participants and consultants. Results and recommendations coming from this paper came directly from patient participants.
Human–machine trans roles conflict in the organization: How sensitive are customers to intelligent robots replacing the human workforce?
Authors: Modliński Artur , Fortuna Paweł , Rożnowski Bohdan 
Published: April 2022

AbstractIn organizations facing digital transformation, intelligent technologies are starting to replace the human workforce. At present, managers delegate tasks to an artificial agent and rarely consider the customer reception of such decisions. This arouses tensions between the main stakeholders of the organization. This paper shows that the rash adaptation of the digital workforce may be perceived as an irresponsible innovation that brings negative consequences for companies. If a task is regarded by customers as dedicated to humans, and managers delegate it to machines, a new type of conflict – human‐machine trans roles conflict (HMTRC), appears. This paper intends to show that customers are sensitive to HMTRC. This research uses quantitative methods and consists of three stages. First, people were asked to indicate which tasks in an organization should be performed by (a) humans and (b) machines. According to these results, two leaflets for customers were designed (low vs. high HMTRC). In the second stage, standard procedures were used to construct a scale measuring customer reactions to HMTRC on three dimensions: cognitive, emotional and behavioural. Ultimately, the scale and two leaflets were used to check how customers react to different intensities of HMTRC. The research results show that customers are aware when HMTRC occurs and perceive it negatively (cognitive response). Moreover, it evokes negative emotions (emotional response) and prompts customers to take action against the company in which this conflict takes place (behavioural response). The practical contribution of this research is the three‐dimensional scale. It may predict customers' reactions to task delegation with different intensities of HMTRC and help build a technologically sustainable organization.
Real‐world opioid prescription to patients with serious, non‐malignant, respiratory illnesses and chronic breathlessness
Authors: Chen Xinye , Moran Thomas , Smallwood Natasha 
Published: April 2022

AbstractBackgroundChronic breathlessness is a disabling symptom that is often under‐recognised and challenging to treat despite optimal disease‐directed therapy. Low‐dose, oral opioids are recommended to relieve breathlessness, but little is known regarding long‐term opioid prescription in this setting.AimTo investigate the long‐term efficacy of, and side‐effects from, opioids prescribed for chronic breathlessness to patients with advanced, non‐malignant, respiratory diseases.MethodsA prospective cohort study of all patients managed by the advanced lung disease service, an integrated respiratory and palliative care service, at the Royal Melbourne Hospital from 1 April 2013 to 3 March 2020.ResultsOne hundred and nine patients were prescribed opioids for chronic breathlessness. The median length of opioid use was 9.8 (interquartile range (IQR) = 2.8–19.8) months. The most commonly prescribed initial regimen was an immediate‐release preparation (i.e. Ordine) used as required (37; 33.9%). For long‐term treatment, the most frequently prescribed regimen included an extended‐release preparation with an as needed immediate‐release (37; 33.9%). The median dose prescribed was 12 (IQR = 8–28) mg oral morphine equivalents/day. Seventy‐one (65.1%) patients reported a subjective improvement in breathlessness. There was no significant change in the mean modified Medical Research Council dyspnoea score (P = 0.807) or lung function measurements (P = 0.086–0.727). There was no association between mortality and the median duration of opioid use (P = 0.201) or dose consumed (P = 0.130). No major adverse events were reported.ConclusionWithin this integrated respiratory and palliative care service, patients with severe, non‐malignant respiratory diseases safely used long‐term, low‐dose opioids for breathlessness with subjective benefits reported and no serious adverse events.
Enhanced mechanical and tribological properties of oscillatory pressure sintered WC–GNPs composites
Authors: Cheng Yong , Zhu Tianbin , Yang Yifan , Li Yawei , Xie Zhipeng , Liao Ning , Liang Xiong , Sang Shaobai , Dai Jinning 
Published: April 2022

AbstractIt remains as a challenge to develop binderless WC ceramics that integrate high mechanical properties and low friction wear. Here, we report the preparation of strong and tough WC ceramics with low wear rate by adding graphene nanoplatelets (GNPs) and using oscillatory pressure sintering (OPS) process. The introduced GNPs lead to the formation of nearly fully dense composites with the aid of an oscillatory pressure. The OPS‐prepared WC–0.3‐wt% GNPs composites reached a high flexural strength, hardness, and fracture toughness, being up to 1420 MPa, 24.9 GPa, and 6.89 MPa m1/2, respectively. Moreover, a low friction wear rate of 3.17 × 10−7 mm3 N−1 m−1 is achieved for such composites, which can be ascribed to the formation of a friction lubrication film during dry sliding friction process and their higher mechanical properties.