bluuebunny/crossref_metadata_2025_split huggingface dataset:
Signing networks of audit partners and accruals quality: evidence from Taiwan
Authors: Shiue Min-Jeng , Chiu Peng-Chia , Kuo Li-Chun , Yeh Shu-Ling 
Published: March 2022

Purpose
The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies.

Design/methodology/approach
This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality.

Findings
Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017 period, this study finds that the centrality of an audit partner’s signing network is negatively associated with the absolute value of discretionary accruals. The result is robust to various discretionary accruals measures and survives the alternative explanation related to the endogenous matching between audit partners and their clients.

Originality/value
This study contributes to the understanding of the effect of the relationship network within an accounting firm on accruals quality. This is one of the few studies to empirically examine the strength of the audit partners’ relationship network as a factor in firms’ financial reporting quality, especially by using the sample from an emerging market. This study shows that the strength of the audit partners’ signing networks contains incremental information when assessing firms’ earnings quality. High-quality audit work is important to ensure high-quality financial reporting and the results of this study highlight that audit partners’ network linkages affect the quality of their work.
The carbon emission and life expectancy nexus: mediating roles of agriculture and foreign direct investment in Nigeria
Authors: Nwani Stanley Emife , Imhanzenobe Japhet Osazefua 
Published: March 2022

PurposeThis study evaluates the impact of carbon emission on life expectancy in Nigeria. The study also investigates the mediating role of agricultural output and foreign direct investment as suggested by the environmental Kuznets curve (EKC) and the pollution haven hypothesis (PHH), respectively.Design/methodology/approachThe hypotheses and theories were tested using structural equation modeling (SEM). Primary data were collected using cross-sectional survey design. Questionnaires were distributed and responses were used to measure the latent variables of the study. A confirmatory factor analysis (CFA) was used to evaluate the measurement models, while path analysis was used to estimate the coefficients of the structural equations.FindingsCarbon emission was found to have a negative and significant impact on life expectancy. This impact constituted both direct and indirect effects that were mediated by both foreign direct investment and agricultural output. Carbon emission and agricultural output were found to play significant roles that lead to a further negative- and significant-mediated relationship of carbon emission with life expectancy.Originality/valueUnlike many previous studies on air pollution, this study investigates carbon emission in particular as well as the mediating role of agricultural output and foreign direct investment in the carbon emission and life expectancy relationship. The use of SEM also fills a methodological gap as it computes coefficients of mediation and controls for measurement bias and multicollinearity.
Divergent perspectives: autistic adults' perceptions of the police
Authors: Parry Megan M. , Huff Jessica 
Published: March 2022

PurposeMuch of the current criminological research regarding police and the autistic community focuses on police training for interacting with autistic individuals or the experiences, fears and perceptions of parents or caregivers. Largely absent from the criminological research are the opinions and perceptions of autistic adults. The purpose of the paper is to examine perceptions of the police and police-led initiatives among these individuals.Design/methodology/approachThe authors analyze data from 121 autistic adults regarding their perceptions of the police and police-led autism awareness efforts using ordinary least squares (OLS) regression. Variables of interest include perceptions of procedural justice, police treatment of autistic individuals, fear of interacting with police and perceptions of police autism awareness campaigns.FindingsFindings indicate that autistic respondents vary in perceptions of the police. Prior negative experiences with police have a stronger influence on perceptions than do positive experiences. Support for awareness campaigns is also varied.Originality/valueDespite high-profile police incidents involving autistic individuals, there have been no empirical examinations of autistic adults' global perceptions of the police or police-led autism awareness campaigns. The current study addresses that oversight by directly examining autistic adults' perceptions. The approach is particularly salient given the ongoing police public scrutiny surrounding officer interactions with individuals from special populations, which is largely uninformed by research centering the voices of impacted individuals.
New Approaches to Economic History
Authors: Lloyd Peter 
Published: March 2022

AbstractThis note reviews new approaches to topics in economic history that have come into practice in the last 20 years or so. The three main approaches are cliodynamics, big history and deep history. All three extend the time scale of economic history investigations to beyond that of written history and involve a variety of disciplines other than economics and history. Cliodynamics and big history are essentially quantitative. They use models to interpret historical phenomena and test hypotheses derived from the models. An example of a research topic is provided for each of the three new approaches. These new areas offer many opportunities for the student of economic history.
Ten to Men: The Australian Longitudinal Study on Male Health: Waves 1–3
Authors: Swami Neha , Prattley Jennifer , Bandara Dinusha , Howell Leanne , Silbert Michelle , Renda Jennifer , Rowland Bosco , Quinn Brendan 
Published: March 2022

AbstractThis article presents an overview of the first three waves of data collection for Ten to Men: The Australian Longitudinal Study on Male Health (TTM). TTM is Australia's first national and representative longitudinal study of men aged 10–55 years who resided in private dwellings at recruitment. Findings address knowledge gaps and build the evidence base on male health to inform policy and program development. This article provides an update on the study's progress; it details the study's broad methodology and provides a brief overview of the measures available, potential uses and how data can be accessed.
The Australian Economy in 2021–2022: The Virus Strikes Back
Authors: Nguyen Viet H. , Robinson Tim , Tsiaplias Sarantis 
Published: March 2022

AbstractThis article summarises developments in the Australian economy in 2021. The recovery that was underway from the COVID‐19 recession was interrupted by the second wave of the pandemic and the associated policy responses, particularly in Victoria and New South Wales. We discuss the challenges facing the Australian economy as it once again re‐opens.
Taste knowledge: couscous and the cook's six senses
Authors: Graf Katharina 
Published: March 2022

AbstractIn this article, I explore how cooking knowledge is constituted and show that a sense of taste is central to it. Drawing on the thick description of domestic couscous preparation in Marrakech, Morocco, I treat taste both as a multisensory form of knowing that includes a sixth sense, temporality, and as a broader set of values that inform everyday food preparation. The notion of taste knowledge highlights that there is much more to a cook's knowledge than the act of cooking, and that food and the broader environment play an active part in it. Importantly, taste knowledge only fully emerges as an activity in which past, present, and future experiences are evaluated against material and social changes. Finally, taste knowledge shows that phenomenologically inspired research allows an understanding of broader cultural, economic, and political processes and how these shape, and are shaped by, the work of low‐income, yet highly knowledgeable, women.
Fragile halos: Comparing organisational reputation across sectors
Authors: Ruddle Travis B. , Robinson Scott E. , Fister Aaron 
Published: March 2022

AbstractNon‐profit organisations operate with the advantage of a generally positive social image. Workers and managerial employees of nonprofits are commonly thought of as altruistic, trustworthy and respectable actors who assist their communities. However, the non‐profit sector has faced several notable scandals and crises that have tested this positive social image. This paper reports on an analysis of the positive social image, which we call a sector ‘halo’ and its durability in the face of organisational crisis. Based on a sample from Amazon's Mechanical Turk, the analysis confirms the general positive social image of non‐profit organisations when compared to their private for‐profit and government sector peers, who possess lower levels of trust. However, a survey experiment reveals that given a crisis scenario regarding a data breach incident, the ‘halo’ entirely disappears. Our study improves on the literature regarding trust and organisational reputation and highlights the importance of sector ownership and perceived differences pre‐ and postcrisis.
Stakeholder perspectives on sustainment of Housing First in a VA permanent supportive housing program
Authors: Fletcher Erica Hua , Gabrielian Sonya , Flynn Anthony W. P. , Greenberg Jared M. , Hovsepian Sona , Oberman Rebecca S. , Young Alexander S. 
Published: March 2022

AbstractObjectiveTo evaluate the sustainment of Housing First (HF) implementation in a permanent supportive housing program for homeless‐experienced veterans, 5 years after practice implementation.Study settingFrom 2016 to 2017, primary data were collected from providers and veterans in the Department of Housing and Urban Development–VA Supportive Housing (HUD‐VASH) program at Los Angeles.Study designGuided by the integrated sustainability framework, we performed a mixed‐methods study to evaluate the sustainment of HF, an evidence‐based practice implemented to improve housing outcomes. To assess sustainment, we measured fidelity to HF in six of seven HUD‐VASH teams. These data were integrated with qualitative interviews with providers and veterans who described perceived sustainment to HF and contextual factors that supported or impeded sustainment.Data collectionFidelity to HF at 5 years after practice implementation, as a proxy for sustainment, was quantified via surveys with HUD‐VASH teams. HUD‐VASH providers (n = 51) and 31 veterans participated in semi‐structured interviews. Team‐based template analyses were used to develop an emergent understanding of stakeholder perspectives on HF sustainment.Principal findingsOverall, HUD‐VASH teams reported HF sustainment. The lowest fidelity scores were found in the domains of client‐to‐staff ratios, frequency of client–provider contact, and time to housing. Qualitative findings indicated that outer contextual factors (e.g., housing scarcity) and organizational factors (e.g., staff turnover) impacted HF sustainment. Providers identified changes in leadership and unmet resource needs as impediments to practice sustainment. All stakeholders identified positively with the HF practice and believed that the approach benefited veterans.ConclusionsThis snapshot of HF sustainment demonstrates that this practice can be sustained over time. However, strong leadership, organizational resources, and community partnerships are needed. Adaptations to HF in response to outer contextual factors and organizational capacity may result in practice sustainment while allowing for flexibility in service provision.
Analysis of a national response to a White House directive for ending veteran suicide
Authors: Kalvesmaki Andrea F. , Chapman Alec B. , Peterson Kelly S. , Pugh Mary Jo , Jones Makoto , Gleason Theresa C. 
Published: March 2022

AbstractObjectiveAnalyze responses to a national request for information (RFI) to uncover gaps in policy, practice, and understanding of veteran suicide to inform federal research strategy.Data sourceAn RFI with 21 open‐ended questions generated from Presidential Executive Order #1386, administered nationally from July 3 to August 5, 2019.Study designSemi‐structured, open‐ended responses analyzed using a collaborative qualitative and text‐mining data process.Data extraction methodsWe aligned traditional qualitative methods with natural language processing (NLP) text‐mining techniques to analyze 9040 open‐ended question responses from 722 respondents to provide results within 3 months. Narrative inquiry and the medical explanatory model guided the data extraction and analytic process.ResultsFive major themes were identified: risk factors, risk assessment, prevention and intervention, barriers to care, and data/research. Individuals and organizations mentioned different concepts within the same themes. In responses about risk factors, individuals frequently mentioned generic terms like “illness” while organizations mentioned specific terms like “traumatic brain injury.” Organizations and individuals described unique barriers to care and emphasized ways to integrate data and research to improve points of care. Organizations often identified lack of funding as barriers while individuals often identified key moments for prevention such as military transitions and ensuring care providers have military cultural understanding.ConclusionsThis study provides an example of a rapid, adaptive analysis of a large body of qualitative, public response data about veteran suicide to support a federal strategy for an important public health topic. Combining qualitative and text‐mining methods allowed a representation of voices and perspectives including the lived experiences of individuals who described stories of military transition, treatments that worked or did not, and the perspective of organizations treating veterans for suicide. The results supported the development of a national strategy to reduce suicide risks for veterans as well as civilians.
Microbial analysis of endodontic infections in teeth with post‐treatment apical periodontitis before and after medication
Authors: Ersahan Seyda , Hepsenoglu Yelda Erdem 
Published: March 2022

AbstractThis study aimed to determine the intraradicular microbiota of previously root canal‐treated teeth with apical periodontitis and to investigate the antibacterial effectiveness of different intracanal medicaments. Sixteen patients with post‐treatment apical periodontitis were allocated into two groups according to the intracanal medicament used: calcium hydroxide (CH) and 2% chlorhexidine gluconate gel (CHX) group. Total bacterial loads, as well as the amount of Enterococcus faecalis (E. faecalis) were determined before (S1) and after (S2) chemomechanical preparation and finally, after intracanal medication (S3) by means of ddPCR. The unpaired t test was used to compare parametric. S3‐total bacteria copy number of the CH group was lower than the CHX group (p < 0.05). There was no statistical difference between the CHX‐ and the CH groups in terms of E.faecalis copy number (p > 0.05). But in terms of total bacteria, CH is better than CHX. Consequently, CH can be used to optimise the antibacterial efficiency of chemomechanical preparation in previously root canal‐treated teeth with apical periodontitis.
Time to medical fitness for discharge following surgical evacuation of chronic subdural haematoma with general or regional anaesthesia: a prospective randomised trial
Authors: Hestin R. , Kamga Totouom H. , Gaberel T. , Parienti J. J. , Hanouz J. L. 
Published: March 2022

SummaryGeneral or regional anaesthesia can be used for chronic subdural haematoma evacuation, but no study has compared these types of anaesthesia in terms of peri‐operative outcomes. This single‐centre, prospective, randomised study included adult patients (age ≥ 18 years) undergoing surgical chronic subdural haematoma evacuation. Patients were randomly allocated to general (target‐controlled total intravenous anaesthesia with propofol and remifentanil) or regional anaesthesia (bilateral scalp block with remifentanil sedation if required). The primary outcome measure was duration of hospital stay, based on the day patients were judged by an investigator blinded from the allocation group to be medically fit for discharge. Secondary outcomes included: rate of regional anaesthesia failure; rate of intra‐operative and postoperative adverse events at 24 hours; and pain scores at 24 hours. Data from 60 patients were analysed (30 general anaesthesia and 30 regional anaesthesia). Median (IQR [range]) time until patients were judged medically fit for discharge was 3 (3–3 [2–10]) days and 3 (2–5 [2–15]) days for general and regional anaesthesia, respectively (p = 0.700). Regional anaesthesia failed in two patients. There were more intra‐operative adverse events in patients who received general anaesthesia (25 vs. 11, respectively; p = 0.001). The occurrence of postoperative adverse events was similar for general and regional anaesthesia (16 vs. 13 patients, respectively; p = 0.605). In patients requiring chronic subdural haematoma evacuation, general and regional anaesthesia are comparable in terms of duration of time until medically fit for discharge and occurrence of postoperative complications. The rate of intra‐operative adverse events (mainly arterial hypotension) is greater with general anaesthesia.
Comparative study of photoplethysmographic waveforms with application of antihypertensive medication in hypertensive patients
Authors: Hu Yanchun , Hu Anming , Song Shenju 
Published: March 2022

AbstractBackgroundMultiple studies have been published using a pulse oximeter's photoplethysmographic (PPG) capability to detect tissue perfusion. However, the origin of the PPG signal is still debatable.AimA comparative study was performed of PPG waveforms in hypertensive patients before and after treatment with antihypertensive medication. The aim of this study was to observe the changes of PPG waveforms before and after lowering blood pressure in hypertensive patients and then to detect the relationship between blood pressure and PPG waveforms.MethodsThe PPG waveforms of 60 patients with hypertension were collected. After administration of the antihypertensive medication nitroglycerin, PPG waveforms were collected again. The changes of the T3 (time3): This phase occurred between Marker 3 and Marker 4 (this phase occurs mid‐diastolic) angle, before and after the antihypertensive medication treatment, were compared. The statistical analyses of two related groups were performed using the Paired t‐test.ResultsThe blood perfusion waveforms of hypertensive patients before and after antihypertensive medication administration were differently indicated with the tilt angle T3. The slope angle of the T3 phase waveform increased significantly when the blood pressure dropped to normal (−41.9 ± 16.2° vs. −25.6 ± 21.9°, p < .0001), and the tilt angle of some patients was similar to that of adults with normal blood pressure.ConclusionIn patients with hypertension, the tilt angle of the PPG waveform in the T3 phase increased significantly after administration of the antihypertensive medication nitroglycerin. It is worth to conduct deeper research about the relationship between hypertension and the blood perfusion of microcirculation in the diastolic period.
Relationship between creatinine clearance and clinical outcomes in Chinese emergency patients with atrial fibrillation
Authors: Wang Juan , Zhang Tao , Yang Yan‐min , Zhu Jun , Zhang Han , Shao Xing‐hui 
Published: March 2022

AbstractBackgroundFew real‐world data on the relation between creatinine clearance (CrCl) and adverse clinical outcomes in Chinese emergency department (ED) patients with nonvalvular atrial fibrillation (AF).MethodsIn this prospective, observational, multicenter AF study, enrolled AF patients presenting to an ED at 20 hospitals in China from November 2008 to October 2011, with a follow‐up of 12 month. A total of 863 AF patients with CrCl data were analyzed, and patients were categorized as CrCl ≥ 80, 50 ≤ CrCl < 80, 30 ≤ CrCl < 50, and CrCl < 30(ml/min). Outcomes of analyses were all‐cause death, cardiovascular death, thromboembolism (TE), and major bleeding.ResultsAmong the whole patients, 126(14.6%) patients died during 12‐month follow‐up, 53(40.2%) among CrCl < 30 ml/min group, and 48(16.2%), 22(6.5%), and 3(3.2%) among 30 ≤ CrCl50, 50 ≤ Crl < 80, and CrCl ≥ 80 ml/min groups, respectively (p < 0.001). Cardiovascular death and TE rates also increased with decreasing CrCl. On multivariate analysis, patients with CrCl < 30 ml/min were associated with higher risks of all‐cause death (HR 5.567; 95%CI1.618–19.876; p = .007) and higher cardiovascular death (HR11.939; 95%CI1.439–99.031; p = .022) as compared with CrCl≥80 ml/min category. Nevertheless, for TE and major bleeding risk, CrCl groups showed no significant difference after adjustment for variables in CHA2DS2‐VASc score and status of warfarin prescription in our cohort.ConclusionsIn Chinese ED nonvalvular AF patients, incidence rates of death increased with reducing CrCl across the whole range of renal function. CrCl < 30 ml/min was associated with all‐cause death, cardiovascular death, but not for TE and major bleeding.
Particulate Matters: Trump EPA Deregulatory Science, Fossil Fuels, and Racist Regimes of Breathing
Authors: Mansfield Becky 
Published: March 2022

AbstractParticulate matter (a key contributor to poor air quality) was central to the most far‐reaching deregulatory actions of the Trump EPA and as such became a key mechanism through which fossil fuels saturate and racialise deregulatory knowledge. This article introduces particulate matter as a problem of fossil fuel combustion and leading cause of death that—given well‐known racial disparities in exposure—is at the heart of today’s racist politics of breathing. It then traces particulate matter through the Trump EPA’s efforts to remake regulatory science, including through expansive measures not directly about air quality. It is not just that particulate matter is an effect of deregulation but that it served as a mechanism for a wider deregulatory apparatus. The article then elaborates on the significance of particulate matter in the suffocating nature of racism to argue that these actions entrench racist calculations of whose lives matter within the EPA’s regulatory apparatus.