bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange
Authors: Bayo Flees Rana , Mouselli Sulaiman 
Published: December 2021

Purpose
This paper aims to investigate the impact of qualified audit opinions on the returns of stocks listed at Amman Stock Exchange (ASE) after the introduction of the recent amendments by the International Auditing and Assurance Standard Board (IAASB) on audits reporting and conclusions. It further investigates if results differ between first time qualified and sequenced qualifications, and between plain qualified opinion and qualifications with going concern.

Design/methodology/approach
Audit opinions’ announcements and stock returns data are collected from companies’ annual reports for the fiscal years 2016 to 2019 while stock returns are computed from stock closing prices published at ASE website. The authors apply the event study approach and use the market model to calculate normal returns. Cumulative abnormal returns (CARs) and average abnormal returns (AARs) are computed for all qualified audit opinions’ announcements.

Findings
The empirical evidence suggests that investors at ASE do not react to qualified audit opinions announcements. That is, the authors find an insignificant impact of qualified audit opinion announcements on stock returns using both CAR and AAR estimates. The results are robust to first time and sequenced qualifications, and for qualifications with going concern. Results are also robust to the use of risk adjusted market model.

Research limitations/implications
The insignificant impact of qualified audit opinions on stock returns have two potential conflicting research implications. First, the new amendments introduced to auditors’ report made them more informative and reduce the negative signals contained in the qualified opinions. That is, investors are now aware of the real causes of qualifications and not overreacting to the qualified opinion. Second, the documented insignificant impact confirms that ASE is not a semi-strong form efficient.

Practical implications
The apparent excessive use of qualifications should ring the bell on whether auditors misuse their power or companies are really in trouble. Hence, the Jordanian regulatory bodies need to warn auditors against the excessive use of qualifications on the one hand, and to raise the awareness of investors on the implications of auditors’ opinions on the other hand.

Originality/value
This study is innovative in twofold. First, it explores the impact of qualified audit opinions on stock returns after the introduction of new amendments by IAASB at ASE. In addition, it uses event study approach and distinguishes between first time qualified and sequenced qualifications, and between plain qualified opinion and qualifications with going concern. The results are consistent with efficient market theory and behavioral finance explanations.
Leadership competencies of first-line nurse managers: a quantitative study
Authors: Paarima Yennuten , Kwashie Atswei Adzo , Asamani James Avoka , Ofei Adelaide Maria Ansah 
Published: December 2021

Purpose
This paper aims to examine the leadership competencies of first-line nurse managers (FLNMs) at the unit level in the eastern region of Ghana.

Design/methodology/approach
The paper is a quantitative cross-section design.

Findings
Nurse managers exhibited a moderate level of knowledge and ability to apply leadership competencies. Gender, rank, qualification, professional experience, management experience and management training jointly predicted the leadership competencies of FLNMs [(R2 = 0.158, p = 0.016]. However, only management training was a significant predictor in the model.

Practical implications
Inappropriate leadership competencies have severe consequences for patients and staff outcomes. This situation necessitates a call for a well-structured program for the appointment of FLNMs based on competencies.

Originality/value
This study is the first in Ghana which we are aware of that examined the leadership competencies at the unit level that identifies predictors of leadership competencies.
Great minds think alike: does leader-follower similarity in construal level of the work enhance leader-member exchange quality?
Authors: Emirza Sevgi , Katrinli Alev 
Published: December 2021

PurposeThe purpose of this study is to investigate whether leader-follower similarity in construal level of the work, which indicates the degree of abstraction applied to mental representation of the work, influences the quality of interpersonal relationship at work.Design/methodology/approachFirst, an interview study was conducted to adapt the work-based construal-level (WBCL) scale. Then, a survey study was conducted for hypothesis testing. Data collected from 245 matched supervisor-subordinate dyads were analyzed using multi-level modeling.FindingsResults revealed that dyadic similarity in work-domain construal level is positively related to leader-member exchange (LMX) quality. As a leader and a follower become similar to each other in terms of mental representation (i.e. construal level) of work, they experience higher relationship quality.Originality/valueThis study enhances the current knowledge of the role of cognition and cognitive similarity in leadership processes.
Exploring the social activity of open research data on ResearchGate: implications for the data literacy of researchers
Authors: Raffaghelli Juliana Elisa , Manca Stefania 
Published: December 2021

Purpose Although current research has investigated how open research data (ORD) are published, researchers' behaviour of ORD sharing on academic social networks (ASNs) remains insufficiently explored. The purpose of this study is to investigate the connections between ORDs publication and social activity to uncover data literacy gaps.Design/methodology/approach This work investigates whether the ORDs publication leads to social activity around the ORDs and their linked published articles to uncover data literacy needs. The social activity was characterised as reads and citations, over the basis of a non-invasive approach supporting this preliminary study. The eventual associations between the social activity and the researchers' profile (scientific domain, gender, region, professional position, reputation) and the quality of the ORD published were investigated to complete this picture. A random sample of ORD items extracted from ResearchGate (752 ORDs) was analysed using quantitative techniques, including descriptive statistics, logistic regression and K-means cluster analysis.Findings The results highlight three main phenomena: (1) Globally, there is still an underdeveloped social activity around self-archived ORDs in ResearchGate, in terms of reads and citations, regardless of the published ORDs quality; (2) disentangling the moderating effects over social activity around ORD spots traditional dynamics within the “innovative” practice of engaging with data practices; (3) a somewhat similar situation of ResearchGate as ASN to other data platforms and repositories, in terms of social activity around ORD, was detected.Research limitations/implications Although the data were collected within a narrow period, the random data collection ensures a representative picture of researchers' practices.Practical implications As per the implications, the study sheds light on data literacy requirements to promote social activity around ORD in the context of open science as a desirable frontier of practice.Originality/value Researchers data literacy across digital systems is still little understood. Although there are many policies and technological infrastructure providing support, the researchers do not make an in-depth use of them.Peer reviewThe peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2021-0255.
Supporting girls and young women victims of sexual harassment in schools: “me and you and everyone we know”
Authors: Goodman Anthony , Calestani Melania 
Published: December 2021

Purpose
This study aims to highlight an innovative project, across three European countries, namely, Italy, Sweden and Romania, that used pictorial designs to empower young women to demand the right to live without sexual harassment.

Design/methodology/approach
Abstract figures in terms of race and gender of young people were produced on cards, which allowed the imagination of the viewer to interpret and discuss these images freely. Other cards had definitions and scenarios. The cards generated discussion and comments both with the young participants and educational professionals.

Findings
Using the cards produced a rich set of responses from the students. Not all recognised that what was happening between young men and women was sexual harassment. There was a need to develop the concept of empathy and personal responsibility for behaviour and etiquette between the sexes. The response from professionals also varied in terms of sympathy and understanding.

Research limitations/implications
The three countries had different degrees of openness to addressing sexual harassment of girls in schools. The results may not be generalisable to the UK and researchers would like to use the tool developed in other countries.

Practical implications
The focus groups with young people in schools highlighted different attitudes towards sexual harassment in girls and young women, between the young women and young men, and the variations in the three countries. There was a need to educate professionals of the long-term impact of sexual violence and harassment.

Social implications
The research revealed the importance of producing a tool (the cards), which enabled young people to discuss sexual harassment in a focused way. Young women will gain in confidence to challenge sexual and oppressive behaviour.

Originality/value
This paper gives a voice to young people to discuss an issue, sexual harassment, that is addressed to varying degrees in the countries involved. The competition for young people to produce posters led to some amazing creative ideas.
Winter always comes: social enterprise in times of crisis
Authors: Weaver Rasheda , Blakey Chyanne Lanae 
Published: December 2021

Purpose
This study aims to outline the importance of distinguishing between different types of societal crises and the role that plays in how social enterprises may respond to crises at hand.

Design/methodology/approach
Previous literature is used to distinguish between various types of societal crises discussed in the study. Social enterprise responses to the COVID-19 pandemic, economic recession and the racial uprising in the USA that all erupted at the start of the 2020 decade are explored to illustrate the need for different responses to each.

Findings
The origin and manifestation of crises differ in that they may have public health, natural, economic or even intentionally man-made origins. In addition, in times of crisis, social enterprises must be prepared to innovate, adapt or at least manage the effects of one or more crises on their organizations. These innovations may be social, technology or economic innovations.

Research limitations/implications
This study contributes to knowledge about the role and value of social enterprise as a tool for addressing societal issues. The three types of crises explored in this paper will likely reoccur and evolve to manifest in new ways. As such, it is imperative that research on the efficacy of social enterprises during times of crisis are conducted to inform practice, policy and future research.

Practical implications
This study aims to inform and encourage institutions, particularly social enterprises, to recognize that “winter always comes.” Crises always happen in life and how organizations respond to such crises will differ based on the type of crisis at hand. This study particularly contributes to knowledge by emphasizing the need for social enterprises to think about both economic uncertainty and the role they play in addressing crises in the long-term, not just when they occur.

Originality/value
To the best of the authors’ knowledge, this study is one of the first to explore the role and value of social enterprises as a tool for combatting major social crises such as racism, pandemics and recessions.
English version of guidelines for the management of asteatosis 2021 in Japan
Authors: Saeki Hidehisa , Tsunemi Yuichiro , Arai Satoru , Ichiyama Susumu , Katoh Norito , Kikuchi Katsuko , Kubo Akiharu , Terui Tadashi , Nakahara Takeshi , Futamura Masaki , Murota Hiroyuki , Igarashi Atsuyuki 
Published: December 2021

AbstractThis is the English version of guidelines for the management of asteatosis 2021 in Japan. Asteatosis is a synonym of xerosis found in a wide range of diseases that induce dry skin through impaired functions of either water retention of the stratum corneum or skin covering with acid mantle. Patients with asteatosis may be accompanied by pruritus. Moisturizers are the first‐line treatment for asteatosis and their adequate use must be recommended. The main purpose of the present guidelines is to define skin symptoms requiring treatment with moisturizers for medical use in patients with asteatosis. If the deterioration of marked scaling or scratch marks is predicted, therapeutic intervention with moisturizers for medical use should be considered even in the absence of pruritus. Regarding six important points requiring decision‐making in clinical practice (clinical questions), we evaluated the balance between the benefits and harm of medical interventions in reference to previous reports of clinical research, and presented the recommendation grades and evidence levels to optimize the patient outcome by medical interventions.
An examination of anti‐violence human resource management practices in the context of health care and aged care
Authors: Shao Bo , Dina Pariona‐Cabrera Patricia , Guo Yongxing , Chrisfield Kathy , Bartram Timothy 
Published: December 2021

AbstractAlthough accumulated research has demonstrated the negative impacts of workplace violence and called for effective solutions from a human resource management (HRM) perspective, a valid measure of anti‐violence HRM practices is missing. In this paper, we develop a scale of anti‐violence HRM practices that is critical for both theoretical advancement and managerial practices in health care and aged care contexts. Through an inductive approach in Study 1, we generated items for the scale to be used in health care and aged care contexts, which we then subjected to a content validity test in Study 2. Using the newly developed scale, we further demonstrated in Study 3 that anti‐violence HRM practices that are implemented in aged care facilities reduce workers' experienced violence, improve workers' emotional wellbeing, and enhance workers' organisational and career commitment.
Differential effects of environmental climatic variables on parasite abundances in blue tit nests during a decade
Authors: CASTAÑO‐VÁZQUEZ Francisco , MERINO Santiago 
Published: December 2021

AbstractModels on climate change have predicted an increase of temperature over the earth's surface with potential drastic effects on living organisms. We analyzed the relationships between climatic conditions (temperature, rainfall, and wind speed) and the abundance of blood‐sucking flying insects (biting midges and blackflies) and nest‐dwelling ectoparasites (mites, fleas, and blowflies) collected from blue tit nests during bird breeding seasons for a period of 10 years. Average temperature, rainfall, and wind speed showed significant differences among years. Temperature and wind speed increased during the period of study while rainfall decreased. Biting midge, blackfly, and blowfly abundances increased across years but not flea and mite abundances. Hatching date decreased and brood size increased across years. Independently of year variation, parasites were related to climatic variables. For example, biting midge, blowfly, mite, and flea abundances were positive and significantly related to average temperature. We also found a positive and significant relationship between abundances of Haemoproteus infections and biting midge abundances during the first year of life of birds out of nests. However, abundance and prevalence of Lankesterella infections in yearlings were positive and significantly related to mite abundances during the year of birth of birds. Leucocytozoon and Lankesterella infections were also significantly related to climatic variables and Haemoproteus and Lankesterella infections increased across years. In addition, body condition of adult females and males were negatively related to flea larvae and blowfly abundance respectively. Nestling body condition was also negatively related to biting midge abundance. Changes in climatic conditions across years could therefore affect several parasites of birds but also to birds themselves.
Clinical characteristics and prognostic model for extensive‐stage small cell lung cancer: A retrospective study over an 8‐year period
Authors: Ni Jun , Zhang Xiaotong , Wang Hanping , Si Xiaoyan , Xu Yan , Zhao Jing , Chen Minjiang , Zhang Li , Wang Mengzhao 
Published: December 2021

AbstractBackgroundSmall cell lung cancer (SCLC) is a highly aggressive neuroendocrine tumor with a short replication time and a rapid growth rate. Prognostic factors for SCLC in clinical practice are scarce. Retrospective analysis of 8‐year extensive‐stage SCLC data from the Department Respiratory and Intensive Care Unit, Peking Union Medical College Hospital (Beijing, China) was performed to develop a risk prediction model that can facilitate the identification of extensive‐stage SCLC with differing prognosis in clinical practice.MethodsA retrospective analysis of data from patients with extensive‐stage SCLC at a single‐center from January 2013 to January 2021, including age, sex, ECOG physical score, immunohistochemistry (CgA, Syn, CD56, TTF1, and Ki67), staging, treatment regimen, laboratory examinations, and survival period, was performed. Clinical variables with potential prognostic significance were screened by univariate Cox analysis. Next, multifactor Cox risk prediction regression analysis was performed to establish an extensive‐stage SCLC risk prognostic model. Survival curves and ROC curves for high and low risk groups were plotted according to risk scores. Nomogram and calibration curves were developed to assess the accuracy of the risk prediction model.ResultsThis study included 300 patients who were diagnosed with extensive‐stage SCLC at our center from January 2013 to January 2021. The most common first presentation was respiratory symptoms, especially cough (162, 54%). The most common extra‐thoracic metastatic organs were bone (36.3%), liver (24.7%), brain (15.7%), and adrenal glands (15.7%). A total of 99% of patients received first‐line systemic therapy, with 86.3% of patients treated with platinum‐etoposide and 10.7% of patients treated with immune checkpoint inhibitor combined with platinum‐etoposide backbone. First‐line progression‐free survival was up to 198 days, and the median OS was 439 days. After Cox regression screening and backward stepwise selection, “time from initial therapy to relapse or progression (PFS1), liver metastases, adrenal metastases, M stage and first‐line treatment pattern” were retained to establish a prognostic model with an AUC value of 0.763. The prognostic model was shown as a nomogram with good agreement between predicted and observed outcomes.ConclusionsThe first‐line treatment of SCLC patients admitted to our hospital in the past 8 years was relatively standardized, and the progression‐free survival and OS were slightly longer than those reported in the literature. We developed a prognostic risk score model for extensive‐stage SCLC to calculate individual survival in clinical practice.
Emerging rejuvenation strategies—Reducing the biological age
Authors: Zhang Bohan , Trapp Alexandre , Kerepesi Csaba , Gladyshev Vadim N. 
Published: December 2021

AbstractSeveral interventions have recently emerged that were proposed to reverse rather than just attenuate aging, but the criteria for what it takes to achieve rejuvenation remain controversial. Distinguishing potential rejuvenation therapies from other longevity interventions, such as those that slow down aging, is challenging, and these anti‐aging strategies are often referred to interchangeably. We suggest that the prerequisite for a rejuvenation intervention is a robust, sustained, and systemic reduction in biological age, which can be assessed by biomarkers of aging, such as epigenetic clocks. We discuss known and putative rejuvenation interventions and comparatively analyze them to explore underlying mechanisms.
Host plants and associated trophobionts of the weaver ant Oecophylla longinoda Latreille (Hymenoptera Formicidae) in Benin
Authors: Vayssières Jean‐François , Grechi Isabelle , Sinzogan Antonio , Ouagoussounon Issa , Todjihoundé Raymond , Modjibou Soumanou , Tossou Jean‐Claude , Adandonon Appolinaire , Kikissagbé Cinthia , Tamò Manuele , Goergen Georg , Chailleux Anaïs , Germain Jean‐François , Adomou Aristide 
Published: December 2021

Abstract
The African weaver ant Oecophylla longinoda builds woven leaf nests inside tree canopies and is a major conservation biocontrol agent in sub‐Saharan Africa. Weaver ant colonies provide well‐protected and resource‐rich environments for many associated trophobionts, thereby boosting their establishment on host plants.
There is very little published literature on O. longinoda, their hosts plants and their associated trophobionts in West Africa. These tri‐trophic interactions were studied over a period of four consecutive years (2010–2013) from south to north Benin.
Our fieldwork revealed that all O. longinoda colonies were consistently associated with trophobionts. Oecophylla longinoda nests were recorded on 82 plant species belonging to 30 families, with 35 associated trophobiont species representing 11 families.
Among cultivated plants, Mangifera indica was the most common species hosting O. longinoda, while Sarcocephalus latifolius the most frequent native one. Among trophobionts, Parasaissetia nigra, Udinia catori, Udinia farquharsoni (Coccidae) and Stictococcus sjostedti (Stictococcidae) were the most common hemipterans associated with O. longinoda.
We identified a wide range of host plants that could be preserved (or planted) to promote the establishment of weaver ants to control different insect pests in fruit plantations in sub‐Saharan Africa. When planted around fruit plantations with their nests and tended hemipterans, these host plants could facilitate biocontrol of mango fruit flies (Tephritidae) and cashew bugs (Coreidae, Miridae), by O. longinoda in the fruit plantations.
Editorial: risk of loss of response to anti TNFα in patients with inflammatory bowel diseases – the longer the less? Authors' reply
Authors: Schultheiss Johannes P. D. , Mahmoud Remi , Fidder Herma H. , Oldenburg Bas 
Published: December 2021

LINKED CONTENTThis article is linked to Schultheiss et al papers. To view these articles, visit https://doi.org/10.1111/apt.16605 and https://doi.org/10.1111/apt.16648