bluuebunny/crossref_metadata_2025_split huggingface dataset:
Busy boards and accounting conservatism – an Australian perspective
Authors: Le Quyen , Vafaei Alireza , Ahmed Kamran , Kutubi Shawgat 
Published: April 2022

Purpose
This paper aims to examine the association between busy directors on corporate boards and accounting conservatism.

Design/methodology/approach
The authors use a sample of 500 firms listed on the Australian Security Exchange from 2004 to 2019. The busyness of non-executive directors is proxied by three indicators. For accounting conservatism, the authors use both conditional and unconditional accounting conservatism via asymmetric timeliness of earnings, accrual-based loss recognition, cumulative total accruals and book-to-market ratio. The authors cluster the standard errors at the firm level to compensate for potential residuals’ dependency and heteroscedasticity, in addition to analysing the main models using year and industry fixed effects (Petersen, 2009). Separately, the authors look at the impact of female busy directors on firms’ adoption of conservative accounting methods. Both propensity score matching analyses and Heckman (1979) two-stage approach systematically address endogeneity issues.

Findings
The presence of busy directors on boards leads to greater unconditional conservatism and less conditional conservatism. The relationships between busy female directors with both conditional and unconditional conservatism remain consistent with the main findings.

Practical implications
This paper provides useful insights for shareholders, regulators and accounting standards setters to better evaluate busy directors’ effectiveness in monitoring firms’ financial reporting quality. Directors and the companies themselves can refer to the authors’ findings to decide the best structure for their boards and committees, considering their specific monitoring requirements. Given that no mandatory restriction has been legislated, improved policies or new ones will ensure that busy directors can effectively fulfil their duties.

Originality/value
This research contributes to the broader research theme by examining the influence of directors’ quality on financial reporting conservatism. It also contributes to the ongoing debate in the corporate finance literature regarding the experience and busyness hypotheses of directors with multiple directorships. Additionally, this research adds value to gender diversity research by finding evidence that female busy directors follow the same pattern of reporting conservatism as male busy directors.
A tech takeover: Alibaba and the transforming work culture of the South China Morning Post
Authors: Shum Holy Hoi-ki 
Published: April 2022

Purpose
The influx of mainland capital to different media sectors in Hong Kong has been commonly seen throughout the last decade (Leung, 2019). While the changes in ownership have been shaping the ecology of Hong Kong’s media industry, the rapid development of digital technology such as the internet and social media has also been important in the industry’s transformation. This study aims to investigate how and to what extent technology has shaped the Hong Kong media work culture.

Design/methodology/approach
Alibaba, the powerful e-commerce conglomerate, has sought to advance its development in the media industry and leverage its technological expertise by acquiring the century-old Hong Kong English-language newspaper, the South China Morning Post (SCMP) in 2016. This essay, by using the SCMP as a case study, focuses on the workers and their use of technologies in their daily work practices, which offers an alternative lens to investigate the influence of a Chinese tech ownership in transforming a Hong Kong media outlet’s culture.

Findings
This case study illustrates how the implementation of Alibaba work culture at the SCMP through technological application remained minimal over the four years following this Chinese tech giant’s acquisition, whereas a Silicon Valley-style start-up culture and techno-organisational gaze were profoundly found at this workplace and received both acceptance and resistance by the employees.

Originality/value
This study results in a revealing unique type of techno-organisational culture change that deviates from the previous Chinese organisational studies within and outside the Chinese contexts.
Heads in the Sand: the Absence of Employers in New Developments in UK Active Labour Market Policy
Authors: Jones Katy 
Published: April 2022

AbstractRecent welfare reforms in the United Kingdom have redrawn the parameters of active labour market policy in a way that brings the employers' role to the fore. Universal Credit—the new benefit for working age social security recipients—is both an in‐ and out‐of‐work benefit. Significantly, and without international precedent, this brings workers on a low income within the scope of the Department for Work and Pensions' conditionality regime (in‐work financial support was formerly provided through tax credits, without behavioural conditions). While conditions are applied to claimants, employer responses to this new policy terrain will be central to their outcomes as a new tripartite relationship between claimant, employer and the state emerges. However, employers and their views on these new expectations have been notably absent from both research and policy debates. This article reflects on why this is the case and why this is a problem for the development of effective in‐work support.
Literature as an educator: Ethics, politics and the practice of writing in Thomas Mann's life and work
Authors: Bielskis Andrius 
Published: April 2022

AbstractFollowing the definition of ‘practice’ conceptualised in After Virtue, the paper argues that literature as creative writing and reading is a MacIntyrean practice. Literature's key internal goods are spelled out: the common aesthetic enjoyment achieved by the writer's ability to create a truthful fictional narrative the reader is drawn into and the expansion of our narrative identities and self-awareness. Against the conceptual background, the paper asks in which sense can we say that literature as a practice schools us in the virtues. Thomas Mann's work and life are discussed. It argues that Mann's work is both a rich source for us to understand 20th-century German and European bourgeois societies and an ideological obfuscation of such understanding. Drawing on his early conservatism, the paper shows how the practice of writing and Mann's Nietzschean self-assertion allowed him to become a politically engaged writer able to question himself and his culture.
Predicting prognosis using a pathological tumor cell proportion in stage I lung adenocarcinoma
Authors: Jeon Hyun Woo , Kim Young‐Du , Sim Sung Bo , Moon Mi Hyoung 
Published: April 2022

AbstractBackgroundTumor size is a valuable prognostic factor because it is considered a measure of tumor burden. However, it is not always correlated with the tumor burden. This study aimed to identify the prognostic role of pathological tumor proportional size using the proportion of tumor cells on the pathologic report after curative resection in pathologic stage I lung adenocarcinoma.MethodsWe retrospectively reviewed the medical records of 630 patients with pathologic stage I lung adenocarcinoma after lung resection for curative aims. According to the pathologic data, the proportion of tumor cells was reviewed and pathological tumor proportional size was estimated by multiplying the maximal diameter of the tumor by the proportion of tumor cells. We investigated the prognostic role of pathological tumor proportional size.ResultsThe median tumor size was 2 cm (range: 0.3–4), and the median pathological tumor proportional size was 1.5 (range: 0.12–3.8). This value was recategorized according to the current tumor‐node‐metastasis (TNM) classification, and 184 patients showed down staging compared with the current stage. The survival curve for disease‐free survival using pathological tumor proportional size showed more distinction than the current stage classification. Multivariate analysis revealed that a down stage indicated a favorable prognostic factor.ConclusionPathological tumor cell proportional size may be associated with prognosis in stage I lung adenocarcinoma. If the pathological tumor proportional size shows a downward stage, it may indicate a smaller tumor burden and better prognosis
MPS: An R package for modelling shifted families of distributions
Authors: Teimouri Mahdi , Nadarajah Saralees 
Published: April 2022

SummaryGeneralised statistical distributions have been widely used over the last decades for modelling phenomena in different fields. The generalisations have been made to produce distributions with more flexibility and lead to more accurate modelling in practice. Statistical analysis of the generalised distributions requires new statistical packages. The Newdistns package due to Nadarajah and Rocha provides R routines with functionality to compute probability density function (PDF), cumulative distribution function (CDF), quantile function, random numbers and parameter estimates of 19 families of distributions with applications in survival analysis. Here, we introduce an R package, called MPS, for computing PDF, CDF, quantile function, random numbers, Q–Q plots and parameter estimates for 24 shifted new families of distributions. By considering an extra location parameter, each family will be defined on the whole real line and so covers a broader range of applicability. We adopt the well‐known maximum product spacing approach to estimate parameters of the families because under some situations the maximum likelihood (ML) estimators fail to exist. We demonstrate MPS by analysing two well‐known real data sets. For the first data set, the ML estimators break down, but MPS works well. For the second set, adding a location parameter results in a reasonable model while the absence of the location parameter makes the model quite inappropriate. The MPS is available from CRAN at https://cran.r-project.org/package=MPS.
Drug reaction with eosinophilia and systemic symptoms (DRESS): A tertiary care centre retrospective study
Authors: Del Pozzo‐Magaña Blanca R. , Rieder Michael J. , Garcia‐Bournissen Facundo , Lazo‐Langner Alejandro 
Published: April 2022

AimsDrug reaction with eosinophilia and systemic symptoms (DRESS) is a rare, drug‐induced severe adverse reaction that usually occurs 3–6 weeks after initial exposure to certain drugs. It affects mainly adults and children to a lesser extent. Clinical features include fever, facial oedema, generalized skin rash, lymphadenopathy, haematological abnormalities and internal organ involvement. The objective was to investigate the clinical and laboratory features of patients with DRESS in our centre.MethodsWe retrospectively describe and analyse 19 cases of DRESS whose diagnosis was based on the RegiSCAR criteria (≥6 points) that occurred from January 2009 to December 2019.ResultsPatient age ranged from 4 to 76 years (4 children/15 adults); 10 were female (52.3%). The most common culprit drugs were antibiotics (74%) and anticonvulsants (21%). The most common comorbidities were epilepsy (26%) and hypertension (26%). All patients developed cutaneous manifestations and of those, 58% presented facial oedema. Liver function tests, urea/creatinine and troponin elevation were present in 74, 32 and 42%, respectively. The median time to develop the skin rash after the drug exposure was 3.7 weeks (interquartile range 2.4–4.2 wk). Eosinophilia (≥0.7 × 109/L) was present in 95% of the patients and peaked around 10 days after the skin manifestations. Leucocytosis and reactive lymphocytes were reported in 84% and 26% of all patients respectively. Treatment with systemic steroids was reported in 16 patients. The mean recovery time was 2 weeks (interquartile range 2–3.5 wk) and mortality was 5%.ConclusionDRESS is a serious condition with significant morbidity and mortality, which requires more research for a better understanding.
The significance of mixed chimaerism and cell lineage chimaerism monitoring in paediatric patients post haematopoietic stem cell transplant
Authors: Kricke Susanne , Rao Kanchan , Adams Stuart 
Published: April 2022

AbstractHaematopoietic stem cell transplants (HSCTs) are carried out across the world to treat haematological and immunological diseases which would otherwise prove fatal. Certain diseases are predominantly encountered in paediatric patients, such severe primary immunodeficiencies (PID) and diseases of inborn errors of metabolism (IEM). Chimaerism testing for these disorders has different considerations compared to adult diseases. This review focuses on the importance of cell‐lineage‐specific chimaerism testing and examines the appropriate cell populations to be assessed in individual paediatric patient groups. By analysing disease‐associated subpopulations, abnormalities are identified significantly earlier than in whole samples and targeted clinical decisions can be made. Chimaerism methods have evolved over time and lead to an ever‐increasing level of sensitivity and biomarker arrays to distinguish between recipient and donor cells. Short tandem repeat (STR) is still the gold standard for routine chimaerism assessment, and hypersensitive methods such as quantitative and digital polymerase chain reaction (PCR) are leading the forefront of microchimaerism testing. The rise of molecular methods operating with minute DNA amounts has been hugely beneficial to chimaerism testing of paediatric samples. As HSCTs are becoming increasingly personalised and risk‐adjusted towards a child's individual needs, chimaerism testing needs to adapt alongside these medical advances ensuring the best possible care.
Immunochemotherapy versus rituximab in anti‐myelin‐associated glycoprotein neuropathy: A report of 64 patients
Authors: Nivet Thomas , Baptiste Amandine , Belin Lisa , Ghillani‐Dalbin Pascale , Algrin Caroline , Choquet Sylvain , Lamy Thierry , Morel Véronique , Musset Lucile , Roos‐Weil Damien , Viala Karine , Leblond Véronique , Baron Marine 
Published: April 2022

SummaryMonoclonal immunoglobulin M (IgM) anti‐myelin‐associated glycoprotein (MAG) neuropathy is a rare disabling condition, most commonly treated with rituximab monotherapy (R), which leads to neurological improvement in only 30%–50% of patients. The combination of rituximab plus chemotherapy has been proven to improve the level of responses. We studied the outcomes of anti‐MAG neuropathy patients treated either by R, or by immunochemotherapy (ICT) in our centre, focusing on the incidence of the first neurological response evaluated by the modified Rankin scale (mRS). From 2011 to 2018, 64 patients were studied: 34 were treated with R and 30 with ICT. According to our treatment decision‐making process, the median mRS was higher in the ICT group (mRS 2) than in the R group (mRS 1). At one year, improvements of the mRS rates were 46% and 18% in the ICT and R groups of patients respectively, with median times to response of eight and 13 months (p = 0.023). Adverse effects were higher in the ICT group: 62% vs 15% (p ˂ 0.01), all grades included. One secondary acute leukaemia occurred five years after treatment with ICT. In conclusion, ICT may be used as a valid option for patients with rapidly progressive and/or severe anti‐MAG neuropathy symptoms.
Bottom currents on a pelagic carbonate platform: Mounds and sediment drifts in the Jurassic succession of the Sciacca Plateau, Western Sicily
Authors: Santantonio Massimo , Muraro Cristina 
Published: April 2022

AbstractThe stratigraphic succession in the San Vincenzo Gorge (Saccense Domain, western Sicily) documents deposition on a vast pelagic carbonate platform, the Sciacca Plateau, during the Middle and Late Jurassic. This succession caps a peritidal limestone (Inici Formation), which underwent extension during the Western Tethyan Early Jurassic rift phase, and displays a set of unique features, which have never been previously reported on a Tethyan drowned platform. The upper part of theBositralimestone (late Bajocian‐early Oxfordianp.p.) comprises elongate convex‐up, mound‐shaped bodies, made of thin‐shelled bivalve wacke‐ to grainstone, a few tens of metres across and producing a topographic relief of up to 10 m. Planar beds within the mound cores are seen to thin out laterally with tangential downlaps along sections perpendicular to the mounds' longer axes, and the mounds are in lateral association with concave‐up bedsets. Following halt of theBositra‐dominated deposition and demise of mound accretion, the draping units inherited an antiformal geometry. The mounds are interpreted as being part of a sediment drift, produced by bottom currents sweeping the Plateau top, the source areas being sediment‐depleted sectors now documented by extremely condensed and hiatus‐ridden sections, with parallel‐sided beds. Following draping and partial levelling of the submarine relief by the Knobbly limestone (?middle Oxfordian/early Kimmeridgian‐late Kimmeridgian), the Coquina limestone is locally a thick (>20 m) ammonite/brachiopod rudstone (Tithonianp.p.). This unit displays evidence for lateral accretion, with large‐scale clinoforms dipping up to 12°, and is interpreted as a mud‐poor, bioclastic‐gravel drift, with the action of bottom currents being apparently linked with a bloom of cephalopods. This is an early‐cemented deposit, where clotted, micropeloidal fabrics document the calcification of microbial communities and are followed by growth of early diagenetic fibrous calcite. The description and interpretation of the moundedBositralimestone and of the clinostratified Tithonian limestone are the main focus of this paper. The San Vincenzo Gorge outcrop displays similarities with pelagic shelves, like the Upper Chalk basin of northern Europe.
Understanding the multifaceted impact ofCOVID‐19 on migrants in Kerala, India
Authors: Rajan Irudaya S. , Batra Pooja , Jayanth Reddy Sai Shiva , Sivadasan Tharatha Moolayil 
Published: April 2022

SummaryMotivationCOVID‐19 has disrupted the lives of millions of people worldwide. Migrants in developing economies have been among the most affected. This vulnerable population faces a threat to their livelihood and way of life. Hence, there is an urgent need to understand the impact of the pandemic on their lives to be able to tackle subsequent waves of the pandemic or similar future exogenous shocks.PurposeWe delve into the economic and social disruptions caused by the COVID‐19 pandemic on the employment, sources of income, and lives of different categories of migrant labourers in the Indian state of Kerala.Methods and approachUsing the livelihood portfolio theory, we dissect this impact in relation to a wide range of issues. This was corroborated by in‐depth semi‐structured interviews with three categories of respondents. The interview data was analysed by using the directed qualitative content analysis method. We created themes from the data and juxtaposed them with the livelihood portfolio theory in addressing the research objectives.FindingsResults highlight the impact on livelihood, lifestyles, migration prospects, and gender aspects. First, households dependent on international migrants were more severely affected than those with family members who were internal migrants. Second, a considerable lifestyle change (more reliance on a plant‐based diet) and borrowing patterns (more reliance on informal money lending) was reported. Third, opinions on future migration prospects were pessimistic, and a trend towards reverse migration was noted. We also captured resilience measures for each of the themes.Policy implicationsWe find that blanket responses to mitigate migrants' hardships could be counterproductive. Policy‐makers ought to implement tailor‐made policies keeping in mind the migrants' classification and socioeconomic demographics. Further, we recommend specific measures to address challenges that women face, to ease their workload and mitigate the loss of income. Specific measures aimed at initiating attitudinal change such as creating mental health awareness, curbing misinformation, and providing counselling services could also add immense value in tackling the pandemic.
Introduction of spatial management in a temperate abalone (genus Haliotis) fishery: What can be learned from spatial variability in catches?
Authors: Ferguson Greg J. , Mayfield Stephen 
Published: April 2022

AbstractExploited abalone (genus Haliotis) populations are prone to serial depletion and stock collapse. Spatial management units (MUs) aim to separate monitoring and management of meta‐populations with varying productivity. In the South Australian Southern Zone blacklip abalone (Haliotis rubra rubra, Leach) fishery, spatial terms at scales of kilometres (reporting areas, RAs) and tens of kilometres (MUs) explained a greater proportion of variability in daily catches than effort in linear mixed models. Temporal patterns in spatial structures of catches among RAs were consistent with those among MUs based on similar productivity. Results of this study support the hypothesis that changes in the spatial distribution of catches differs among management regimes based on minimum legal lengths (MLLs) and annual total allowable commercial catches (TACCs). Stable distribution of catches during 1992–2012 occurred contemporaneously with zonal TACCs combined with catch caps (sub‐TACCs) and MLLs applied to areas of low productivity providing a reference for future management. The number of MUs fished annually by each licence increased during this period. Results of this study suggest that successful spatial management of abalone fisheries requires MUs at scales based on biological productivity combined with MLLs and mandatory, conservative catch caps applied to each MU.
UNINTENTIONAL MONUMENTS, OR THE MATERIALIZING OF AN OPEN PAST
Authors: REGAZZONI LISA 
Published: April 2022

ABSTRACTThis article examines the emergence of a new epistemic value that was attributed to remnants of the past during the broad debate on historical evidence in the late seventeenth and eighteenth centuries: the unintentionality of the testimony. Beginning in the early modern period, growing awareness of the partiality of historical literacy narratives regarded as intentional testimonies as well as growing interest in nonwritten pasts have led to the consideration of other kinds of relics, which have been seen as unwitting and indirect carriers of information about the past. Material and iconographic remains, languages and oral traditions, costumes, and superstitious practices gained currency as “neutral” and “authentic” testimonies of times past. This process is accessed by analyzing the historical evidence par excellence in eighteenth‐century France: the monument as material and immaterial remains. Over the course of this period, evidence underwent impressive semantic enhancement and became a polysemic epistemological object. At the time, the term “monument” referred to an intentional mark designed for and entrusted to the future and to unwitting or involuntary evidence of the past, evidence that was later invested with historical value not originally intended by its maker. Although the nineteenth century saw the term “monument” lose its meaning as an unwitting trace of the past, what has survived is the epistemic value of an unintentionality of testimonies, albeit under other conceptual guises such as “remnants,” “witnesses in spite of themselves,” “traces,” and “clues.” What, then, is the usefulness of still imagining unintentionality today for the practice of research and for historical understanding?