bluuebunny/crossref_metadata_2025_split huggingface dataset:
Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms
Authors: Shaheen Riffat , Luo Qi , Bala Hussaini 
Published: May 2022

PurposeThis study aims to investigate the role of board gender diversity (BGD) in dividend payout decisions of politically embedded firms (PEFs) including government-linked firms (GLFs) and non-GLFs in comparison to non-PEFs from the perspective of an emerging market, China.Design/methodology/approachThe study uses the fixed-effect regression to examine the relationship between BGD and dividend payout decisions of PEFs including GLFs and non-GLFs in comparison to non-PEFs for a sample of Chinese publicly listed firms over the period 2010–2018.FindingsThe paper presents robust evidence that BGD is associated with higher dividend payments in PEFs than non-PEFs. Similarly, female directors on GLFs' boards are more likely to pay higher dividends than non-GLFs. Moreover, findings also reveal that the female directors' impact on dividend payout decisions is more pronounced in high corporate social responsibility (CSR) PEFs compared to low CSR peers, regardless of the nature of political ties.Research limitationsThe major limitation of this research that it is restricted to Chinese firms that operate under distinctive economic, social, and political environments. However, the study findings are generalizable to other emerging economies which have similar institutional settings and corporate environments with high government intervention like China.Practical implicationsThe findings will enable policymakers to design policies targeted at the inclusion of female directors on PEFs' boards to reduce information asymmetry and agency conflicts. However, considering the heterogeneity of female directors' role in dividend payout decisions of GLFs and non-GLFs, the policymakers should be cautious while establishing the female quota in these firms.Originality/valueThe role of BGD in dividend policy decisions of politically connected firms remained unexplored. This study is the first to unveil the role of female directors in dividend payout decisions of PEFs and non- PEFs. In addition, this research further contributes to the literature by exploring the BGD-dividend policy link in PEFs with high- and low-CSR engagements.
Corporate social responsibility and firm value: evidence from Chinese targeted poverty alleviation
Authors: Huang Heshu , Shang Ruotong , Wang Liukai , Gong Yu 
Published: May 2022

PurposeWhilst the relationship between corporate social responsibility (CSR) and corporate financial performance has been well documented, CSR has rarely been studied from the perspective of corporate poverty alleviation. This study aims to test whether participation in targeted poverty alleviation (TPA) affects firms' market value and to explore how the magnitudes of market value vary in different CSR environments.Design/methodology/approachBased on recent Chinese TPA initiatives and on 108 TPA announcements of Chinese-listed firms from 2016 to 2020, this study adopts an event study method to investigate the impact of firm's TPA announcements on the firm's market value. Then, the authors construct a cross-sectional regression to analyse different CSR factors that may affect market reactions.FindingsThe results demonstrate that TPA announcements can increase a firm's overall market value. Additionally, the results show that TPA way and firm ownership significantly moderate the market reaction, namely the positive reaction is more significant when the TPA announcements involve charity poverty alleviation rather than industrial poverty alleviation and for privately owned firms rather than state-owned firms.Practical implicationsThe empirical results help TPA practitioners obtain a nuanced understanding of whether and when to participate in poverty alleviation is worthwhile. This study also provides a reference for poverty alleviation work in countries with similar backgrounds.Originality/valueThis study not only provides empirical evidence for the consequences of poverty alleviation behaviour of firms in developing countries, but also complements the field of CSR research in developed countries.
Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective
Authors: Al-Okaily Manaf , Alqudah Hamza Mohammad , Al-Qudah Anas Ali , Alkhwaldi Abeer F. 
Published: May 2022

Purpose
In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

Design/methodology/approach
This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

Findings
The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

Practical implications
The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

Social implications
It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

Originality/value
To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.
Prescribing as affective clinical practice: Transformations in sexual health consultations through HIV pre‐exposure prophylaxis
Authors: Smith Anthony K J , Newman Christy E. , Haire Bridget , Holt Martin 
Published: May 2022

AbstractNew medicines can transform routines and priorities in clinical practice, but how do clinicians think and feel about these changes, and how does it affect their work? In Australia, the HIV prevention regimen pre‐exposure prophylaxis (PrEP) has been rapidly rolled out, transforming the sexual cultures and practices of users, but less attention has been given to the ways PrEP has reconfigured clinical practice. This paper draws on 28 qualitative semi‐structured interviews conducted between 2019 and 2020 with PrEP‐providing doctors and nurses in Australia to consider how they have affectively engaged with PrEP and put it into practice. Through a reflexive thematic analysis, we explore how clinicians adapted to PrEP, how the field of HIV prevention has been transformed, and how these developments have changed how clinicians approach patients. While the introduction of PrEP was initially received with uncertainty and shock, clinicians described PrEP as enjoyable to prescribe, and better aligned with the moral duties of sexual health consultations than existing HIV prevention strategies like condoms. Through approaching clinical work as an ‘affective practice’, we argue for attending not only to how new interventions change expectations and practices, but also how these changes are felt and valued by clinicians.
Revealing the real‐time diversity and abundance of small mammals by using an Intelligent Animal Monitoring System (IAMS)
Authors: YANG Xifu , HAN Liliang , WANG Yong , GUO Cong , ZHANG Zhibin 
Published: May 2022

AbstractIt is challenging to reveal the real‐time spatio‐temporal change of diversity and abundance of animals in natural systems by using traditional methods. The rapid advancement of new technologies such as the Internet of Things, artificial intelligence, and big‐data processing, provide opportunities for developing novel technologies for monitoring biodiversity and population abundance of animals with high efficacy and accuracy. In this study, by using a recently developed Intelligent Animal Monitoring System, named “Vector Intelligent Monitoring System (VIMS)”, we investigated the real‐time diversity and abundance of small mammals in the Banruosi forest, Dujiangyan region, southwest China. To make a comparison of the VIMS with traditional methods, we also surveyed the diversity and abundance of small mammals using wired live traps. Compared to live traps, the VIMS has several advantages such as automatic data collection, intelligent identification of species, data visualization, whole‐day and all‐weather operation, little disturbance to animals, real‐time monitoring, and is capable of revealing more small mammal species. However, the VIMS also has several disadvantages over live traps such as lower trapping efficiency and being more expensive than live traps. Our results suggest that the VIMS can be a complementary method to traditional ones in monitoring the real‐time spatio‐temporal change of diversity and abundance of small mammals (especially rare species). In addition, the VIMS is useful in monitoring other small animals like small carnivores, birds, amphibians, and reptiles.
Increased levels of sirtuin‐1 in systemic lupus erythematosus
Authors: Yang Chan , Li Rong , Xu Wang‐Dong , Huang An‐Fang 
Published: May 2022

AbstractAimWe investigated plasma sirtuin‐1 (SIRT1) levels in systemic lupus erythematosus (SLE) patients, and discussed potential of plasma SIRT1 as a biomarker for SLE.MethodsA total of 359 subjects, including 299 patients (89 SLE, 50 rheumatoid arthritis, 30 osteoarthritis, 30 gout, 38 Sjögren’s syndrome, 20 ankylosing spondylitis, 30 mixed connective tissue disease, 12 systemic sclerosis) and 60 healthy controls were recruited. SIRT1 in plasma of SLE patients was detected by enzyme‐linked immunosorbent assay. Relationship between SIRT1 levels, clinical, laboratory characteristics in SLE patients was discussed. Plasma SIRT1 to discriminate SLE from different rheumatic patients and healthy controls was assessed by receiver operating characteristic (ROC) curve analysis.ResultsSIRT1 levels were elevated in SLE patients compared with healthy controls (6.28 [5.89‐6.68] vs 2.42 [2.10‐2.74] ng/mL, P < .001). SIRT1 concentration in plasma was significantly associated with disease activity (rs = .317, P < .001). Area under the ROC curve (AUC) analysis showed that compared to healthy controls, SIRT1 had a good ability for diagnosis of SLE (AUC = 0.986, P < .001). Compared with rheumatoid arthritis, osteoarthritis, Sjögren’s syndrome, ankylosing spondylitis, mixed connective tissue disease and systemic sclerosis patients, the AUC of plasma SIRT1 in SLE patients was 0.982, 0.881, 0.810, 0.860, 0.781, 0.889, 0.736, respectively. When evaluating the discriminative power of SIRT1, the sensitivity and specificity for distinguishing SLE from non‐SLE patients were 95.51%, 61.43%, respectively, at the optimal cut‐off value of 4.323 ng/mL.ConclusionCirculating SIRT1 was elevated in SLE, and might be a promising SLE diagnostic marker.
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*
Authors: Hoang Kris , Luo Yi , Salterio Steven E. 
Published: May 2022

ABSTRACTAcademics and practitioners agree that there are substantial barriers to systematically transferring audit research knowledge to policy‐makers. We adopt a design science approach to investigate the efficacy of employing a research synthesis, embedded in an interactive process with audit standard setters, to transfer such knowledge. We identify a standard‐setting issue that, we argue, is typical of the class of problems encountered by both parties when attempting knowledge transfer. Following design science prescriptions, we evaluate the pragmatic validity of our prototype research synthesis and its creation process. We provide initial evidence (“proof of concept”) that a research synthesis process can effectively and efficiently facilitate academic research knowledge transfer to inform audit standard setters' deliberations. Finally, we provide evidence that the problem of academic research knowledge transfer in accounting standard setting and evaluation continues. Our study and findings reflect how design science facilitates change in real‐world problem contexts through research‐based proofs of concept.
Deep learning as a tool for ecology and evolution
Authors: Borowiec Marek L. , Dikow Rebecca B. , Frandsen Paul B. , McKeeken Alexander , Valentini Gabriele , White Alexander E. 
Published: May 2022

AbstractDeep learning is driving recent advances behind many everyday technologies, including speech and image recognition, natural language processing and autonomous driving. It is also gaining popularity in biology, where it has been used for automated species identification, environmental monitoring, ecological modelling, behavioural studies, DNA sequencing and population genetics and phylogenetics, among other applications. Deep learning relies on artificial neural networks for predictive modelling and excels at recognizing complex patterns.In this review we synthesize 818 studies using deep learning in the context of ecology and evolution to give a discipline‐wide perspective necessary to promote a rethinking of inference approaches in the field. We provide an introduction to machine learning and contrast it with mechanistic inference, followed by a gentle primer on deep learning. We review the applications of deep learning in ecology and evolution and discuss its limitations and efforts to overcome them. We also provide a practical primer for biologists interested in including deep learning in their toolkit and identify its possible future applications.We find that deep learning is being rapidly adopted in ecology and evolution, with 589 studies (64%) published since the beginning of 2019. Most use convolutional neural networks (496 studies) and supervised learning for image identification but also for tasks using molecular data, sounds, environmental data or video as input. More sophisticated uses of deep learning in biology are also beginning to appear.Operating within the machine learning paradigm, deep learning can be viewed as an alternative to mechanistic modelling. It has desirable properties of good performance and scaling with increasing complexity, while posing unique challenges such as sensitivity to bias in input data. We expect that rapid adoption of deep learning in ecology and evolution will continue, especially in automation of biodiversity monitoring and discovery and inference from genetic data. Increased use of unsupervised learning for discovery and visualization of clusters and gaps, simplification of multi‐step analysis pipelines, and integration of machine learning into graduate and postgraduate training are all likely in the near future.
12 years of integrated reporting: A review of research
Authors: Jayasiri Nuradhi Kalpani , Kumarasinghe Sriyalatha , Pandey Rakesh 
Published: May 2022

AbstractStakeholders’ demand for forward‐looking corporate reporting that includes both financial and non‐financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.
Landscape characteristics effects on Diptera assemblages and their relation with seasonal variations in urban green patches
Authors: Montes Marcela , Battán Horenstein Moira , Silvetti Luna F. , Ferreyra Mariana , Díaz Florentina , Molina Silvia I. , Argañaraz Carina I. , del Rosario Iglesias María , Gleiser Raquel M. 
Published: May 2022

ABSTRACTThe growth of cities results in the fragmentation of natural habitats, and the alteration of the remaining ones. The effects of landscape‐level drivers on arthropod assemblages in urban green spaces remain poorly understood. The aim of this study was to evaluate the effects of landscape characteristics in Diptera assemblages of urban green patches and their relation with seasonality in a southern hemisphere temperate city. Flies were sampled in urban green patches in Córdoba city, Argentina, in summer and winter of the same year. Landscape metrics derived from Sentinel 2 images were calculated at two levels of spatial heterogeneity hierarchy, at increasing buffer areas. We used generalized linear models to analyse the effects of landscape characteristics on family abundance and richness. Landscape and seasonal effects on Diptera family composition were also assessed. Abundance, richness and composition of dipteran assemblages were associated with the contrasting conditions of summer and winter, urban landscape fragmentation and the aggregation of vegetation patches. In general, fly assemblages were favoured by the aggregation of vegetation patches. The response of dipterans to landscape characteristics differed between seasons. The effects of landscape characteristics on Diptera assemblages' composition were stronger in winter. We concluded that landscape characteristics appear to have a bigger effect when environmental conditions are less favourable for these organisms. Our study provides further understanding of the effects landscape level drivers have on arthropods in green urban patches. This is particularly relevant if we wish to maintain and manage biodiversity through landscape planning.
Hyperparasitoids of polysphinctine Darwin wasps (Hymenoptera: Ichneumonidae) in South America
Authors: Pádua Diego G , Kloss Thiago G , Tavares Marcelo T , Santos Bernardo F , Araujo Rodrigo O , Schoeninger Karine , Sobczak Jober F , Gonzaga Marcelo O 
Published: May 2022

AbstractThis study provides contributions to the knowledge on diversity and natural history of hyperparasitoids (Hymenoptera) associated with host–parasitoid interactions between spiders (Araneae) and polysphinctine Darwin wasps (Pimplinae) in the Atlantic Forest, Brazil, South America. All hyperparasitoids emerged in the laboratory from polysphinctine cocoons that were collected in cocoon webs in the field. A total of 27 hyperparasitoid wasps emerged from polysphinctine cocoons belonging to six genera, three families and two superfamilies: Ceyxia Girault, 1911 and Conura Spinola, 1837 (Chalcidoidea: Chalcididae); Palmistichus Delvare & LaSalle, 1993 (Chalcidoidea: Eulophidae); and Lymeon Förster, 1869, Mesochorus Gravenhorst, 1829, and Neotheronia Krieger, 1899 (Ichneumonoidea: Ichneumonidae). We add new biological information on nine species of hyperparasitoids, emerging from pupae of at least seven species of polysphinctine wasps, which were collected in seven different types of cocoon webs. In addition, a new species is described, Conura capixaba Tavares, sp. nov. (Chalcididae), and digital images of all hyperparasitoids are presented.
Factors associated with upgrade, malignant upgrade, and subsequent breast cancer occurrence of papillary breast lesions diagnosed on core needle biopsy
Authors: Park Junyoung , Lee Na‐Rang , Oh Hoon Kyu , Park Sung Hwan , Kim Jeong Kyeung , Jeong Young Ju 
Published: May 2022

AbstractAimIn this study, we analyzed the upgrade rate and associated factors for upgrade, malignant upgrade, and subsequent breast cancer occurrence of papillary breast lesions diagnosed on core needle biopsy (CNB).MethodsOne hundred sixty‐nine patients who underwent surgery for the treatment of papillary breast lesions diagnosed on CNB were included in this study. Medical records including radiological and pathological reports were retrospectively reviewed.ResultsThe overall upgrade rate was 29.6%, and upgrade rate to malignancy was 16.6%. Age over 45 years, preoperative tumor size ≥0.7 cm on breast ultrasound, pathologic tumor size ≥0.4 cm, breast imaging reporting and data system (BIRADS) category 4b or 4c, and personal history of breast cancer were associated with upgrade. In addition, age over 45 years, preoperative tumor size ≥0.9 cm, pathologic tumor size ≥0.6 cm, atypia in CNB, and BIRADS category 4b or 4c were associated with malignancy. The risk of subsequent breast cancer occurrence was increased in preoperative tumor size ≥0.8 cm, pathologic tumor size ≥0.5 cm, multiple and recurrent lesions.ConclusionOur study showed high upgrade rate of papillary breast lesions diagnosed on CNB. Our findings suggest that surgical excision is recommended for papillary breast lesions diagnosed on CNB in selected patients.
Reduced number of admissions with acute appendicitis but not severe acute appendicitis at two Sydney hospitals during the first COVID‐19 lockdown period
Authors: Al‐Abid Meryem , Petrucci Ryan , Preda Tamara C. , Lord Sally J. , Lord Reginald V. 
Published: May 2022

AbstractBackgroundThis study investigated whether there was a change in acute appendicitis, appendicectomy admissions or disease severity during the 2020 lockdown period in NSW.MethodsA retrospective before‐and‐after study was undertaken of patients admitted to two Sydney hospitals (St. Vincent's and Liverpool Hospitals) who had appendicectomy for presumed acute appendicitis and patients who had confirmed appendicitis but did not undergo surgery. Study periods were the 2020 lockdown period (15 March–15 May 2020), the corresponding period in the previous year, and the 1‐month after these periods. Patients were classified as having no, mild or severe appendicitis using operation and histopathological reports.Results(Thirty‐six percent) fewer patients were admitted with acute appendicitis during the lockdown period compared with the previous year with a substantial reduction in normal/mild appendicitis presentations (OR 0.56, 95% CI 0.34–0.93, P = 0.03). There were 46% fewer patients with mild appendicitis during lockdown (56) compared with the previous year (103); numbers of patients with severe appendicitis were very similar (46 vs. 51). There was no increase in number of admissions with severe appendicitis, or in the time from onset of symptoms to admission, in the month following lockdown.ConclusionCompared with the previous year, there were markedly fewer admissions with appendicitis during lockdown, with no evidence of a shift to more cases of severe appendicitis nor delayed presentation in the post‐lockdown period. It is plausible that some patients with mild appendicitis may have recovered without hospitalization, supporting the importance of implementing trials on non‐surgical management of appendicitis.