bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial reporting quality during a crisis: a systematic review
Authors: Saha Amitav 
Published: October 2022

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of a crisis on financial reporting quality. In addition, this review identifies emerging research themes and provides future directions.Design/methodology/approachThe adopted systematic literature review approach finds 29 highly cited articles on the effect of a crisis on financial reporting quality, with an additional seven studies for analysis identified in a review of emerging literature.FindingsThis study consolidates prior research findings on financial reporting quality during a crisis under four major themes: (1) earnings quality and its determinants; (2) audit quality around a crisis; (3) conservatism, valuation effects and corporate governance; and (4) financial stability and regulations. Mixed and inconclusive findings are documented for most themes, suggesting that this literature is still in its infancy and that room exists for further theoretical refinement.Practical implicationsThe study's findings potentially have important ramifications for managers, standard setters, government regulators and policymakers. By highlighting examples of changes in firms' reporting practices during a crisis, the study provides a context in which to understand the influence or potential influence of the current coronavirus (COVID-19) pandemic on firms' financial reporting practices.Originality/valueTo the best of the author's knowledge, this is the first study to systematically review and synthesise prior research findings on the quality of financial reporting during economic crises. The study identifies many unexplored research areas regarding crises, with possible direct implications for financial reporting practices. The impact of these issues needs to be carefully considered and understood, with the current coronavirus pandemic demonstrating that firms have the opportunity to compromise ethical aspects of their decisions as they experience pressure to maximise profits.
Strategic leadership in SMEs: the mediating role of dynamic capabilities
Authors: Quansah Emmanuel , Moghaddam Kaveh , Solansky Stephanie , Wang Yuan 
Published: October 2022

PurposeSmall and medium-sized enterprises (SMEs) play a vital role throughout the global economy, spurring innovation and job creation. This study investigates the effect of strategic leadership practices on SME performance.Design/methodology/approachThe authors conducted a quantitative survey of leaders from 290 SMEs to examine their strategic leadership and how it affects SME performance. Structural equation modeling (SEM) is used to test the dependent relationships in this paper.FindingsThe results suggest that the strategic leadership effect on firm performance is fully mediated by employee empowerment dynamic capability (EEDC) as well as resilient dynamic capability (RDC).Originality/valueStrategic leadership is traditionally analyzed in large organizations. The authors evaluate the role of strategic leadership in SMEs which is an underexplored context for leadership studies. In this process, the authors also analyze the mediating role of EEDC and RDC.
Evolutionary Transformations of Albumin Using the Example of Model Species of Jawless Agnatha and Bony Jawed Fish (Review)
Authors: Andreeva A. M. 
Published: October 2022

Abstract
Issues of the organization of albumin (a protein belonging to the superfamily of albuminoids) are considered using the example of model representatives of lower aquatic vertebrates: jawless Agnatha (Cyclostomata) and jawed bony lobe-finned (Sarcopterygii) and ray-finned (Actinopterygii: Chondrostei, Holostei, Teleostei) fish. A comparative analysis is carried out of the total length and the length of coding and noncoding sequences of the albumin gene; the number of exons, the length of introns, and the presence of repeated DNA elements in them; and the presence/absence of paralogous genes, their chromosomal affiliation, and the composition of syntenic groups. A comparative analysis of the length of the amino acid sequence, the number of domains, and S–S bonds in the albumin structure is also carried out. The issues of the emergence of the ancestral gene for albuminoids, the “expansion” and “narrowing” of the albuminoid repertoire in different groups of vertebrates, the appearance of a cluster of paralogous genes within a single chromosome in the Sarcopterygii branch and paralogous genes on different chromosomes in the Actinopterygii branch in the representatives of cartilaginous ganoids and teleost fish, the elongation of the gene and protein chain of albumin in the lamprey line, and losses of the albumin gene in the largest groups of teleost fish (Ostariophysi and Acanthopterygii) are discussed. The listed scenarios are considered in light of their consistency with the events of whole genome, local, and segment duplications. The problem of compensating for the functions of the “lost” albumin gene due to multiple osmotically active plasma proteins is discussed using the example of the group of teleost fish.
Structure of Zoobenthos at Different Stages of Ecosystem Succession in Thermokarst Water Bodies of the Central Yamal Peninsula
Authors: Koveshnikov M. I. , Krylova E. N. 
Published: October 2022

Abstract
The taxonomic composition, structure, and spatial distribution of zoobenthos have been studied in 25 water bodies of the Arctic tundra. Eight types of thermokarst water bodies, representing the stages of the succession cycle, have been identified for the central Yamal Peninsula. Water bodies of the initial stages of the cycle are located on the hills, the middle stages are at the edge of the valleys, and the latest stages are in the valleys. In total, 161 species of zoobenthos have been found; their abundance and diversity vary within a wide range according to reservoir type. The number of species per sample ranges 1–33, abundance 0.02–23.40 thousand ind./m2, and biomass 0.05–73.09 g/m2. The trophic status of studied water bodies changes gradually from hypereutrophic at the beginning of the cycle (bog stage) to ultraoligotrophic (lake stage), becoming hypereutrophic at the end of the cycle (khasyrei stage). During succession, the abundance of zoobenthos decreases due to the replacement of small forms by larger ones: a complex dominating by biomass changes from chironomid at the beginning of the cycle, through bivalves and oligochaetes at lake stages, to gastropods and gammarids at the end of the cycle. Feeding preferences of zoobenthos change from phytophagous, through a wide spectrum (including filter-feeding), to phytophagous and detritus-feeding.
Cyclosporine (0.05%) Combined with Diclofenac Sodium Eye Drops for the Treatment of Dry Eye Disease
Authors: Bai Run , Liu Li-ping , Chen Zhen , Ma Qiong 
Published: October 2022

Objective. To assess the clinical efficacy of cyclosporine (0.05%) combined with diclofenac sodium eye drops (0.1%) in the treatment of dry eye disease. Methods. A prospective analysis was performed on clinical information of 128 patients diagnosed with dry eye at the ophthalmic clinic of the General Hospital of Xinjiang Military Command of the Chinese People’s Liberation Army from August 2020 to August 2021. Specifically, patients were randomly divided into a control group and a study group. In addition to conventional treatment, patients in the control group were treated with cyclosporine (0.05%) eye drops; while in the study group, patients received cyclosporine (0.05%) combined with diclofenac sodium eye drops (0.1%). Subsequently, comparisons and analysis were performed before and after treatment between the two groups in the clinical symptom questionnaire score of dry eye disease, the corneal fluorescein staining (CFS) score, determination of tear film break-up time (BUT), Schirmer I test (SIT) score, and curative effect. Results. After treatment, the clinical symptom scores and CFS scores were decreased while the BUT and SIT scores were increased in both groups; besides, compared with the control group, the clinical symptom scores and CFS scores were much lower while the BUT and SIT scores were higher in the study group. Moreover, the overall response rate in the study group (96.9%) was much better than that in the control group (79.7%); and the differences between the two groups were statistically significant (

p

< 0.05). Conclusion. The combination of cyclosporine (0.05%) and diclofenac sodium eye drops (0.1%) based on conventional treatment can be applied to the clinical treatment of dry eye disease due to its good clinical effects on relieving dry eye symptoms.
Serum Lipopolysaccharide Is Associated with the Recurrence of Atrial Fibrillation after Radiofrequency Ablation by Increasing Systemic Inflammation and Atrial Fibrosis
Authors: Wang Meng , Xiong Hua , Lu Li , Zhu Tongjian , Jiang Hong 
Published: October 2022

Objectives. The gut microbiota and its metabolites are linked to inflammation and contribute to the progression of atrial fibrillation (AF), but the predictive value of the gut microbiota-derived metabolite lipopolysaccharide (LPS) for AF recurrence (RAF) is unknown. This study is aimed at investigating (1) the correlation between LPS and RAF and (2) its relationship with inflammation and atrial fibrosis. Method. We performed a single-centre retrospective analysis in 159 AF patients. Fasting plasma samples were collected, and an enzyme-linked immunosorbent assay was used to determine the levels of serum LPS, interleukin-6 (IL-6), collagen type-1 C-terminal telopeptide (CITP), and transforming growth factor-β1 (TGFβ1). The cumulative risk for RAF was evaluated with Kaplan–Meier analysis. Cox proportional hazard analysis was carried out to predict the hazard of RAF. The correlations among LPS and IL-6, CITP, TGFβ1, and left atrial diameter (LAD) were analysed by Pearson’s correlation coefficient. Subsequent univariate and multivariable linear regression analyses were carried out to evaluate the connection between clinical variables and Log-LPS. Results. All 159 AF patients were included in this study. The proportion of persistent atrial fibrillation was 40.3%, the mean age was

61.9
±
10.1

years, the proportion of males was 61.6%, and the mean LPS was

56.5
±
29.5

pg/mL. After all patients were divided into tertiles according to the circulating LPS level, a total of 44 RAF occurred: 10 in the first tertile, 15 in the second tertile, and 19 in the third tertile (log-rank test

P
=
0.037

). Heart failure (hazard ratio 2.029,

P
=
0.041

), LAD (hazard ratio 1.064,

P
=
0.022

), Log-LPS (hazard ratio 5.686,

P
=
0.043

), and CITP (hazard ratio 6.841,

P
=
0.033

) independently predicted the risk of RAF. In all patients, univariate analysis showed that heart failure, LAD, hs-CRP, IL-6, CITP, and TGF-β1 were connected with Log-LPS. Multivariate linear regression analysis indicated that IL-6 and hs-CRP were independently and positively connected with Log-LPS. Conclusions. Our results indicated that circulating LPS was a predictor of RAF and may contribute to RAF incidence after ablation by increasing systemic inflammation and atrial fibrosis.
Efficacy of Modified Nonpneumatic Transaxillary Approach in the Treatment of Thyroid Cancer and Its Effect on Immune Function and Parathyroid Function
Authors: Huang Tao , Sang Yiming , Zhang Jizong 
Published: October 2022

Objective. The aim of the study is to investigate the effect of modified nonpneumatic transaxillary approach in the treatment of thyroid cancer and its effect on immune function and parathyroid function. Methods. A total of 96 patients with thyroid cancer who were diagnosed and treated in our hospital from January 2018 to December 2020 were selected and randomly divided into the control group of 48 cases and the observation group of 48 cases. The control group was given open surgery, and for the observation group, modified nonpneumatic transaxillary approach was used for treatment. The perioperative related indicators, the incidence of complications, as well as the changes of immune function indicators, parathyroid hormone (PTH), and calcium before and after surgery were compared between the two groups. Results. The time of flap separation and cavity construction, operation time, and hospital stay in the observation group were significantly longer than those in the control group (

P

< 0.05). After operation, CD3+, CD4+, and CD4+/CD8+ in the two groups were lower than those before operation (

P

< 0.05), but the observation group was significantly higher than that in the control group (

P

< 0.05). The serum PTH and calcium at 1 h, 1 d, 3 d and 7 d after operation were lower than those before operation in this group (

P

< 0.05), but the observation group was significantly higher than that in the control group (

P

< 0.05). Compared with the control group, the incidence of complications in the observation group (4.17% vs. 6.25%) was not statistically significant (

P

> 0.05). Conclusion. Compared with open surgery, the modified nonpneumatic transaxillary approach in the treatment of thyroid cancer is more effective in reducing immune function decline, hypoparathyroidism, and hypocalcemia; although the operation time and recovery time are longer, and it is safe. Sex is also high.
Super-Resolution Reconstruction Algorithm-Based MRI Diagnosis of Prostate Cancer and Evaluation of Treatment Effect of Prostate Specific Antigen
Authors: Liu Biao , Tan Rongping , Tan Baogao , Huang Chenhui , Yang Keqin 
Published: October 2022

MRI of prostate cancer (PCa) was performed using a projection onto convex sets (POCS) super-resolution reconstruction algorithm to evaluate and analyze the treatment of prostate-specific antigen (PSA) and provide a theoretical reference for clinical practice. A total of 110 patients with PCa were selected as the study subjects. First, the modified POCS algorithm was used to reconstruct the MRI images, and the gradient interpolation algorithm was used instead of the traditional bilinear algorithm to preserve the edge information. The diagnostic and therapeutic effects of MRI examination, PSA examination, and MRI combined with PSA based on a super-resolution reconstruction algorithm were then compared. The simulation results showed that the POCS algorithm was superior to the bilinear interpolation results and was superior to the common POCS algorithm. After adding noise artificially, the restoration algorithm was effective and could preserve the details in the image. The performance indexes of PSA in the diagnosis of PCa were 75.4%, 60.1%, 70.08%, 72.2%, and 60.3%, respectively; the performance indexes of MRI in the diagnosis of PCa were 84.6%, 61.4%, 71.11%, 73.08%, and 61.9%, respectively; and the performance indexes of MRI combined with PSA based on the super-resolution reconstruction algorithm in the diagnosis of PCa were 96.05%, 88.3%, 95.1%, 93.6%, and 92.7%, respectively. The indicators of MRI combined with PSA based on the super-resolution reconstruction algorithm were significantly higher than those of the other two methods (

P

< 0.05). The signal-to-noise ratio of MRI of PCa based on the super-resolution reconstruction algorithm has been greatly improved, with good clarity, which can improve the diagnostic accuracy of PCa patients and has certain advantages in the examination. MRI based on the super-resolution reconstruction algorithm has a high value in the diagnosis and treatment of PCa.
An Experimental Study on CO2 Displacing CH4 Effects of Different Rank Coals
Authors: Li Mingxue , Long Yonghan , Guo Lucheng , Zeng Shipan , Li Jiacheng , Zhang Lei 
Published: October 2022

In order to study the effect of different rank coals on the displacement of CH4 by CO2 and prevent the gas-related disasters, a series of experiments were carried out. For this purpose, we selected low-rank lignite raw from Datong coalfield of Shanxi Province, medium-rank bituminous coal raw from Xutuan coalfield of Anhui Province, and high-rank anthracite raw coal from Yangquan coalfield of Shanxi Province. The results showed that (1) the shape of the displacement adsorption curve of the mixed gas and the shape of the single-dimensional adsorption curve of the pure gas are both steep at the beginning, with the increase of the pressure, the curve becomes more and more gentle. The difference is that it is lower than the single-dimensional gas adsorption curve. (2) The separation factor in the coal samples used in the experiment shows a trend of first decreasing and then increasing with the decrease of coal rank. The displacement factor has the same trend as the separation factor of each coal rank, which is

Z

i
j

anthracite

>

Z

i
j

lignite

>

Z

i
j

bituminous

coal

. (3) The amount of displaced CH4 in the displacement/adsorption process has enhanced with the increase in pressure, and the trend for different coals is

Q

Z

bituminous

coal

>

Q

Z

anthracite

>

Q

Z

lignite

. In addition, displacement showed the order

ƞ

lignite

>
ƞ

anthracite

>
ƞ

bituminous

coal

. The injection ratio of bituminous coal and anthracite decrease with the increase in pressure, while that of lignite increase first and later decreased. (4) In gas injection displacement, on the long time, the displacement effect of high coal rank is better than that of low coal rank.
Decisional Factors for Purchasing Beef Labeled with Animal Welfare in Korea
Authors: Seok Jun Ho , Woo Byungjoon , Kim Hyunjoong , Kim GwanSeon 
Published: October 2022

Abstract
In this study, we investigate important decisional factors for the purchase intention of animal welfare labeled beef in Korea considering direct and indirect paths (trust and attitudes). Using a structural equation model with 300 samples from the Korea consumer panel survey, we find that perceived knowledge and revealed information positively affect consumer purchase intention for beef labeled as supporting animal welfare. Our results also show that a subjective norm (positive opinions of friends or family on animal welfare) has a positive effect on the purchase of beef labeled as “welfare conscious.” Based on our results, we can derive policy implications for expanding animal welfare raising practices to achieve sustainable development in the livestock sector without ethical and environmental side effects. Three possible policy alternatives include an online word-of-mouth strategy for improving subjective norms, enhancing animal welfare labeling information, and setting up public education for such labeling.
Beyond Banks: A Case for Interagency Collaboration to Combat Trade-based Money Laundering in Africa
Authors: Azinge-Egbiri Nkechikwu Valerie 
Published: October 2022

Abstract
Regulation regarding trade-based money laundering (TBML) has focused mainly on documentary trade financing arrangements, which are bank intermediated. Yet, African countries predominantly employ alternative forms of trade financing models that span beyond banks’ usual purview. These alternative models are supported by many actors across the supply chain that are not holistically supervised given the fragmented regulatory framework at the global and domestic levels. In contending that TBML significantly undermines intra-African trade and therefore amounts to a non-tariff barrier (NTB) to trade, this article challenges the need for globally transplanted solutions to address TBML. Rather, it argues for the introduction of new approach: a country focused experimental legislation that facilitates inter-agency collaboration beyond banks. This approach would ensure a homegrown, responsive, and legitimate framework that encompasses currently un-supervised actors. It contends that if the experimental legislation works at a country level, it may then be cascaded to the African Union level for contextual adaptability across other African countries.
Casting a Constitutional Light on the Cultural Defence in South African Criminal Law
Authors: Matthee Jacques 
Published: October 2022

Abstract
South Africa’s criminal courts have often dealt with cases where accused who committed culturally motivated crimes tried to escape criminal liability through a so-called “cultural defence”, a defence that does not currently exist in South African criminal law. However, most of the case law dealing with this matter predates the Constitution of the Republic of South Africa, 1996. Consequently, the Constitution’s cultural and religious freedom rights can be used to justify the formal recognition of a cultural defence in South Africa’s criminal law. Simultaneously, the Constitution contains limitation clauses that could counteract such a step. This article evaluates these contentious arguments and concludes that the conflict between the common law and African customary law in South Africa’s criminal law can be resolved by aligning the indigenous beliefs and customs in African customary law to the values underpinning the Constitution.
Upriver and Overseas: Revisiting Boundaries in the Study of Nineteenth-Century Cantonese Migration
Authors: Miles (麦哲维) Steven B. 
Published: October 2022

Abstract
Inspired by one of the themes of the “Boundaries and Bonds: An International Conference on Chinese Diaspora,” hosted by Nanyang Technological University in October 2021, this article explores conceptual boundaries in the study of Cantonese migration during the pivotal nineteenth century. Based on research on internal Cantonese migration along the West River, but set in a comparative framework of overseas Cantonese migration, I consider in turn natural or topographical barriers, political boundaries, regional and class discrepancies, and gendered imaginings and practices of migration. Focusing on villages and townships along the West River, I show that emigrant communities with prior access to a long, navigable, and commercially important river readily adapted to new experiences of overseas migration after the mid-nineteenth century.
The Participation of Malaysian Chinese Women in the Workforce: Traditional Values and Choices
Authors: Chin (陈子莹) Jee Yin , Chin (陈亿文) Yee Mun , Noew (梁僡珊) Hooi San 
Published: October 2022

Abstract
The rate at which women participate in Malaysia’s labor force is one of the lowest in the ASEAN region. Within the female workforce, Malaysian Chinese women participate more than women of other ethnic groups in Malaysia. Although this may indicate that the Malaysian Chinese are adapting to social changes that demand female participation in the workforce, a more in-depth study is needed to understand this phenomenon. In most circumstances, traditional Chinese values are omnipresent and affect women’s decision to join the workforce. The question is to what extent and in what circumstances are Malaysian Chinese women bound by traditional values. This paper attempts to provide some insights into this question by providing an overview of Malaysian Chinese women’s participation in the Malaysian workforce and the influences of Chinese traditional values on their decision to join the workforce. It is hoped that through this discussion, issues surrounding the participation of Malaysian Chinese women in the workforce can be highlighted, thereby opening up new avenues of research.
Is There a Problem of Demarcation for Hinges?
Authors: Ohlhorst Jakob 
Published: October 2022

Abstract
Hinge epistemology is sometimes taken to be exempt from many of the issues bedevilling regular epistemology because of its pre-epistemic status. That is, hinges are taken to operate beyond epistemic evaluation. In this paper, I go through different non-epistemicist interpretations of what hinge epistemology is and in what sense hinges may precede epistemic evaluation. I argue that all these non-epistemicist accounts nevertheless have to deal with a certain extent of epistemic evaluation, namely, a form of the historical problem of demarcation arises in hinge epistemology: of two incompatible hinges, one may nevertheless be epistemically preferrable over the other even though they both are pre-epistemic hinges.