bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring the contributions of concepts of time to pension studies in Hong Kong and the United Kingdom
Authors: Foster Liam , Yu Sam Wai Kam , Chau Ruby Chui Man 
Published: November 2022

PurposeThis article aims to link discussions of the role of earnings-related pension measures with time in Hong Kong (HK) and the United Kingdom (UK). It presents a new conceptual “time-based framework” to explore two related types of government response to the way people accumulate pension incomes through participation in paid work. The first is to consider governments' perceptions of appropriate time in work and retirement. The second is to consider how governments use pension measures to influence the connection between the amount of time people spend in paid work and retirement.Design/methodology/approachThis is a conceptual paper. The time-based framework is developed using literature concerning discretionary time and the social construction of time. To explore the empirical significance of this framework, the authors discuss how it can be applied to the analysis of earnings-related pension measures in HK and the UK.FindingsThe evidence generated from the discussion of the earnings-related pension measures in HK and the UK shows that pension policies can serve both as a financial and time instrument. At the same time as influencing the connection between the amount of time people spend in paid work and the pensions they can accumulate, pension policies can be used to convey the government's views on important time issues, namely the appropriate length of time in work and retirement, and the relative value of the time spent in paid work and providing informal care.Originality/valueA new framework is developed to explore the connection between the studies of earnings-related pension measures and time, which is an understudied area.
Defining CSR disclosure quality: a review and synthesis of the accounting literature
Authors: Stuart Andrew C. , Fuller Stephen H. , Heron Nicole M. , Riley Tracey J. 
Published: November 2022

PurposeThis paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.Design/methodology/approachThis study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.FindingsIt is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.Originality/valueThis study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.
Remanufacturing mode selection considering uncertain EOL products’ quality and differential consumers’ WTP
Authors: Li Bangyi , Tang Juan , Liu Zhi , Gong Bengang 
Published: November 2022

PurposeThe purpose of this paper is to investigate remanufacturing operational strategies considering uncertain quality of end-of-life (EOL) products and differential consumers’ willingness-to-pay (WTP) for new products and provide suggestions on the remanufacturing mode selection for the original equipment manufacturer (OEM).Design/methodology/approachThis study considers three remanufacturing modes, i.e. in-house, outsourcing and authorization modes. By establishing and comparing decision models of three modes from the perspectives of profit, consumer surplus and environment, the optimal remanufacturing mode is discussed.FindingsThe results suggest that if the OEM’s remanufacturing capability is high, the in-house mode brings to the highest environmental performance, OEM’s profit and consumer surplus. Otherwise, the outsourcing mode (authorization) is the best benefit to environment (consumers if the unit production cost of new products is not too high). As for the preference of two decision-makers to outsourcing and authorization modes, if the difference of consumers’ WTP for new products is low, the OEM prefers the outsourcing mode; otherwise, the OEM prefers the authorization mode. The preference of the third-party remanufacturer (TPR) to remanufacturing mode is affected by consumers’ WTP for remanufactured products, WTP difference for new products and remanufacturing quality level standard.Practical implicationsThese results can provide operational insights into how to select remanufacturing mode when the quality of EOL products is uncertain and consumers’ WTP for new products is different under three remanufacturing modes.Originality/valueThis paper is among the first to investigate the joint effects of EOL products’ uncertain quality and differential consumers’ WTP for new products on the operational strategies and performance under different remanufacturing modes.
Deciphering interactions between the marine dinoflagellate Prorocentrum lima and the fungus Aspergillus pseudoglaucus
Authors: Berry Olivier , Briand Enora , Bagot Alizé , Chaigné Maud , Meslet‐Cladière Laurence , Wang Julien , Grovel Olivier , Jansen Jeroen J. , Ruiz Nicolas , du Pont Thibaut Robiou , Pouchus Yves François , Hess Philipp , Bertrand Samuel 
Published: November 2022

AbstractThe comprehension of microbial interactions is one of the key challenges in marine microbial ecology. This study focused on exploring chemical interactions between the toxic dinoflagellate Prorocentrum lima and a filamentous fungal species, Aspergillus pseudoglaucus, which has been isolated from the microalgal culture. Such interspecies interactions are expected to occur even though they were rarely studied. Here, a co‐culture system was designed in a dedicated microscale marine‐like condition. This system allowed to explore microalgal–fungal physical and metabolic interactions in presence and absence of the bacterial consortium. Microscopic observation showed an unusual physical contact between the fungal mycelium and dinoflagellate cells. To delineate specialized metabolome alterations during microalgal–fungal co‐culture metabolomes were monitored by high‐performance liquid chromatography coupled to high‐resolution mass spectrometry. In‐depth multivariate statistical analysis using dedicated approaches highlighted (1) the metabolic alterations associated with microalgal–fungal co‐culture, and (2) the impact of associated bacteria in microalgal metabolome response to fungal interaction. Unfortunately, only a very low number of highlighted features were fully characterized. However, an up‐regulation of the dinoflagellate toxins okadaic acid and dinophysistoxin 1 was observed during co‐culture in supernatants. Such results highlight the importance to consider microalgal–fungal interactions in the study of parameters regulating toxin production.
When does ideology matter? Party lists, personal attributes and the effect of ideology on intra‐party success
Authors: ISOTALO VEIKKO , HELIMÄKI THEODORA , MATTILA MIKKO , SCHOULTZ ÅSA VON 
Published: November 2022

AbstractChoosing a candidate can be difficult in open‐list proportional representation systems, with many candidates on display. Under such circumstances, candidates' personal vote‐earning attributes (PVEAs) become useful for voters since PVEAs function as information shortcuts (heuristics) that reduce the cognitive costs of casting a ballot. However, recent research has demonstrated that more cognitively demanding information, namely candidates' ideological positions, also matters for candidates' electoral success. Yet, much is unknown about the circumstances under which ideology comes into play. In this study, we demonstrate that the availability of easily applied heuristics (operationalized via the level of recognizable candidates on party lists) conditions the effect of candidates' ideological positioning on intra‐party success. Our analyses show that ideology matters most when the share of recognizable candidates with typical PVEAs on the list is limited. The effect of ideological distance from the party gradually disappears as the share of recognizable candidates on the list increases. The results suggest that when the supply of candidates with PVEAs is limited, voters use ideological cues as the base for their voting decisions.
Prognostic factors for survival in extensive‐stage small cell lung cancer: An Italian real‐world retrospective analysis of 244 patients treated over the last decade
Authors: Longo Vito , Pizzutilo Pamela , Catino Annamaria , Montrone Michele , Pesola Francesco , Marerch Ilaria , Galetta Domenico 
Published: November 2022

AbstractBackgroundPotential relationships with the prognosis of patients with extensive‐stage non‐small cell lung cancer (ES‐SCLC) have been investigated without valid results.MethodsA retrospective analysis of real‐world data of consecutive patients with ES‐SCLC admitted to our Medical Thoracic Oncology Unit was carried out from 2010 to 2020, focusing on identification of prognostic factors. Kaplan–Meier analysis was used to represent progression‐free survival (PFS) and overall survival (OS). Univariable and multivariable Cox models were used to investigate prognostic factors.ResultsThe analysis included 244 patients. The median OS was 8 months (95% confidence interval [CI]: 8–10) and the median PFS was 5 months (95% CI: 5–6). The univariable analysis showed that factors associated with shorter OS were older age (p = 0.047), TNM stage 4 versus 3 (p < 0.001), Eastern Cooperative Oncology Group (ECOG) performance status (PS) 1 and 2 versus 0 (p < 0.001), and >2 metastatic sites (p = 0.004). Mediastinal radiotherapy (RT) (p < 0.001), >1 irradiated site (p = 0.026), 3 and 4 chemotherapy (CT) lines versus 1 (p = 0.044 and 0.001, respectively), prophylactic cranial irradiation (PCI) (p < 0.001), and surgery (p = 0.001) correlated with longer OS. The multivariable analysis revealed statistically significant associations for TNM, ECOG PS 2 versus 0, number of CT lines, PCI, and surgery. A total of 23 patients (9.4%) survived ≥24 months, 39% of whom had received four CT lines and 48% had mediastinal RT.ConclusionsOur data suggest that tumor burden, PS, and mediastinal RT strongly correlate with outcome. With the addition of immunotherapy to CT, the identification of new biomarkers as predictive factors is urgently required.
Does the Presence of an Internal Control Audit Affect Firm Operational Efficiency?*
Authors: Imdieke Andrew J. , Li Chan , Zhou Shan 
Published: November 2022

ABSTRACTThis study examines whether auditors' evaluation and reporting of firms' internal control over financial reporting (ICFR) affects firm operational efficiency. Prior research indicates that the strength of internal controls is positively associated with economic benefits. However, notwithstanding the underlying strength of controls, whether the mere presence of an ICFR audit provides similar economic benefits is unclear. We predict and find that small firms with ICFR audits have significantly higher overall operational efficiency than small firms with only management ICFR reports, even after controlling for underlying internal control strength. We find this effect manifests through improvements in inventory turnover and innovation, and through increased relative product market share. Separately, we find ICFR audits are associated with lower efficiency in SG&A expenses. Cross‐sectional analyses indicate that the mechanism by which ICFR audits affect overall operational efficiency is through auditor detection of internal control problems and through knowledge spillover from auditing other highly efficient firms in the audit office's metropolitan statistical area. These results provide additional evidence on the ongoing cost and benefit debate of ICFR audits for small firms.
Plasma proteomic signature of decline in gait speed and grip strength
Authors: Liu Xiaojuan , Pan Stephanie , Xanthakis Vanessa , Vasan Ramachandran S. , Psaty Bruce M. , Austin Thomas R. , Newman Anne B. , Sanders Jason L. , Wu Chenkai , Tracy Russell P. , Gerszten Robert E. , Odden Michelle C. 
Published: November 2022

AbstractThe biological mechanisms underlying decline in physical function with age remain unclear. We examined the plasma proteomic profile associated with longitudinal changes in physical function measured by gait speed and grip strength in community‐dwelling adults. We applied an aptamer‐based platform to assay 1154 plasma proteins on 2854 participants (60% women, aged 76 years) in the Cardiovascular Health Study (CHS) in 1992–1993 and 1130 participants (55% women, aged 54 years) in the Framingham Offspring Study (FOS) in 1991–1995. Gait speed and grip strength were measured annually for 7 years in CHS and at cycles 7 (1998–2001) and 8 (2005–2008) in FOS. The associations of individual protein levels (log‐transformed and standardized) with longitudinal changes in gait speed and grip strength in two populations were examined separately by linear mixed‐effects models. Meta‐analyses were implemented using random‐effects models and corrected for multiple testing. We found that plasma levels of 14 and 18 proteins were associated with changes in gait speed and grip strength, respectively (corrected p < 0.05). The proteins most strongly associated with gait speed decline were GDF‐15 (Meta‐analytic p = 1.58 × 10−15), pleiotrophin (1.23 × 10−9), and TIMP‐1 (5.97 × 10−8). For grip strength decline, the strongest associations were for carbonic anhydrase III (1.09 × 10−7), CDON (2.38 × 10−7), and SMOC1 (7.47 × 10−7). Several statistically significant proteins are involved in the inflammatory responses or antagonism of activin by follistatin pathway. These novel proteomic biomarkers and pathways should be further explored as future mechanisms and targets for age‐related functional decline.
Health literacy, dementia knowledge and perceived utility of digital health modalities among future health professionals
Authors: Haydon Helen M. , Lotfaliany Mojtaba , Jones Cindy , Chelberg Georgina R. , Horstmanshof Louise , Taylor Melissa , Carey Melissa , Snoswell Centaine L. , Hicks Richard , Banbury Annie 
Published: November 2022

AbstractObjectivesStudies of dementia knowledge (including dementia risk reduction) in health‐care trainees highlight varying levels of understanding across countries and disciplines. This draws attention to the need for a well‐trained health workforce with the knowledge to champion and implement such strategies. This study (a) assessed dementia knowledge and health literacy among a sample of Australian health‐care students, (b) identified modality preferences of digital health interventions addressing dementia prevention and (c) examined potential relationships among health literacy, dementia knowledge, dementia prevention knowledge and a student's preferences for different digital health modalities.MethodsA cross‐sectional survey assessed dementia knowledge and health literacy in 727 health students across 16 Australian universities representing both metropolitan and regional cohorts. The All Aspects of Health Literacy Scale and the Dementia Knowledge Assessment Scale were administered. Questions about the perceived effectiveness of strategies and preferred digital health modalities for dementia prevention/risk reduction were asked.ResultsThe students had relatively high health literacy scores. However, dementia knowledge and evidence‐based dementia prevention knowledge were average. Only 7% claimed knowledge of available dementia‐related digital health interventions. Associations among health literacy, dementia knowledge and dementia prevention, with recommendations for different digital modalities, are presented.ConclusionsHealth‐related degrees need to increase dementia knowledge, health literacy and knowledge of effective dementia‐related digital health interventions. It is imperative to equip the future health workforce amid an ageing population with increased dementia rates and where evidence‐based digital health interventions will increasingly be a source of support.
Comparison of direct medical care costs between patients receiving care in a designated palliative care unit and the usual care units
Authors: Chanthong Pratamaporn , Punlee Kesaree , Kowkachaporn Phornpich , Intharakosum Attakorn , Nuanming Pratoom 
Published: November 2022

AbstractAimThe need for palliative services is increasing throughout Thailand. A few palliative care units have been established in the nation so far. An economic evaluation of palliative care units has never been explored. This study compared between the medical costs of terminally ill patients receiving palliative care in a palliative care unit and the usual care units during their final admissions.MethodsThis study was a retrospective observational study comparing the costs of care for patients who died in a tertiary hospital. The study group comprised patients who died in a palliative care unit, then matched with deceased patients from other units by diagnosis‐related groups. Patients not indicating of having received palliative care in the medical records were excluded. The direct medical costs of the patients’ care and their data were collected from the finance department database and by medical chart review. Data were entered into the SPSS statistical database. The costs of the control group were calculated from the day when palliative care was initiatedResultsThe total cost of care was significantly lower in the palliative care unit by 45 percent. The cost reduction notably was from the shorter length of stay and lower expenditure on medication and investigations in the palliative care unit. The utilization of aggressive treatment was higher in the usual units.ConclusionsThe palliative care unit was associated with cost savings in caring for terminally ill patients in a tertiary hospital in Thailand.
Surgical plating versus closed reduction for fractures in the distal radius in older patients: a cost‐effectiveness analysis from the hospital perspective
Authors: Howell Martin , Lawson Andrew , Naylor Justine , Howard Kirsten , Harris Ian A. 
Published: November 2022

AbstractBackgroundGiven the cost differential between surgical and non‐surgical management of distal radius fractures, we aimed to evaluate the cost‐effectiveness of surgical compared with non‐surgical treatment of distal radius fractures in a cohort of older patients.MethodsThis evaluation was conducted alongside the combined randomized and observational study of surgery for fractures of the distal radius in the elderly (CROSSFIRE) trial (ACTRN 12616000969460) which compared surgical (open reduction and internal fixation using volar‐locking plate (VLP) fixation) and non‐surgical (closed fracture reduction and cast immobilization (CR)) treatment for displaced distal radius fractures in patients ≥60 years. Cost‐effectiveness was assessed from the perspective of the public hospital funder. Hospital records from a sub‐sample of participants were used to estimate costs. Outcomes were patient‐reported wrist pain and function questionnaire (PRWE) scores and quality adjusted life years (QALYs) calculated using the EuroQoL five‐dimension five‐level tool (EQ‐5D‐5L).ResultsFrom 166 participants (81 surgical, 85 non‐surgical), costs were obtained for 56 (29 surgical, 27 non‐surgical). The mean costs for VLP fixation were Australian dollars (AUD) 6668 (95% CI $4857 to $8479) compared to AUD 3343 (95% CI $1304 to $5381) for CR. The incremental cost‐effectiveness ratios (ICER) to achieve a 1‐point improvement in the PRWE were AUD 375, AUD 1736 and AUD 1126 at 3, 12 and 24 months for VLP compared with CR. At 12 months, the cost effectiveness was dominated by CR (lower cost and better QoL) whereas at 24 months, the incremental cost per QALY gained by VLP was AUD 1 946 127.ConclusionIn the treatment of distal radius fractures in patients ≥60 years, VLP fixation was not cost‐effective compared with CR from the perspective of hospital funders.
Open forest successional stages and landscape heterogeneity promote wild bee diversity in temperate forests
Authors: Eckerter Tristan , Braunisch Veronika , Buse Jörn , Klein Alexandra M. 
Published: November 2022

AbstractRecent studies have emphasized forests as crucial habitat for wild bees. In Europe, most forests are managed following the principles of close‐to‐nature silviculture, which combine timber production and nature conservation. However, open late and early successional stages within these forests are largely missing, which could be important for wild bees. This highlights that close‐to‐nature silviculture alone might not be sufficient to conserve bees within temperate forests. Open structures such as canopy gaps and road verges in forests could improve habitat for bees. To provide management recommendations for wild bee conservation in temperate forests, we analyzed how components of bee beta diversity varied between forest management types and tested how open structures, namely clear‐cuts, canopy gaps, and forest road verges influenced bee abundance, richness, and diversity. In addition, we analyzed the abundance and percent of red‐listed bee species at different scales. Bees were sampled using 90 pan traps on 45 (1 ha) plots in 2019 and 2020 in the Black Forest, Germany. Plots were selected in 15 triplets each consisting of three management types related to different successional stages: unmanaged, close‐to‐nature, and small clear‐cut. Beta diversity was not consistently nested highlighting the importance of different management and successional stages within the landscape to support bees in forests. Abundance, species richness, and Shannon diversity of bees were highest on clear‐cuts, compared to unmanaged‐ and close‐to‐nature plots. At landscape scale, wild bee abundance increased with canopy openness while wild bee diversity increased with landscape heterogeneity. Abundance‐ and percent of red‐listed bee species increased with the length of forest road verges. We advocate creating habitats at local scales which offer flowering and nesting resources by providing canopy gaps. At landscape scale, heterogeneity created through different forest successional stages is needed to conserve the entire community of wild bees.