bluuebunny/crossref_metadata_2025_split huggingface dataset:
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing
Authors: Skaerbaek Peter 
Published: January 2022

Purpose
The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.

Design/methodology/approach
In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.

Findings
The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.

Research limitations/implications
This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.

Practical implications
This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.

Social implications
This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.

Originality/value
The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.
Legal protection systems, corporate governance and firm performance: a cross-country comparison
Authors: Ghabri Yosra 
Published: January 2022

Purpose
This paper builds on the “Law and Finance” theory and aims to examine the effect of the legal and institutional environment on the governance–performance relationship in the context of non-US firms. More precisely, it examines whether and how the country’s legal system and the level of investor protection interact with the firm-level corporate governance and affect firm performance.

Design/methodology/approach
The authors used the “G-Index” governance score developed by the Governance Metrics International rating for a sample of 12,728 firm-year observations from 23 countries over the 2009–2016 period.

Findings
The results show that the interaction between the country-level institutions and corporate governance system significantly affect the firm performance. In particular, the findings indicate that firms operating in common law countries tend to exhibit a positive valuation effect and higher performance than firms with a comparable corporate governance level operating in civil law countries. More precisely, the authors find that in common law countries, higher investor protection with enhanced corporate governance is associated with better firm performance. However, firms operating in civil law countries with weaker investor protection and a comparable corporate governance level tend to experience a negative valuation effect.

Originality/value
The findings suggest that the institutional and legal environment is crucial and important in determining the value-maximizing level of good governance practices. Managers and regulators should carefully analyze the cost of these initiatives and should coordinate it with the needs of the country’s legal system. The challenge for the company will be how to adjust its corporate governance strategy according to the needs and demands of the country’s legal system in which the company operates to improve its performance. The regulators should ensure a fit between the specifics of the national legal and institutional environment and corporate governance standards and practices.
Viral shedding and the durability of immunoglobulin G antibodies to severe acute respiratory syndrome coronavirus 2
Authors: Lusida Maria Inge , Gunawan Emily , Megasari Ni Luh Ayu , Yamani Laura Navika , Juniastuti  , Utsumi Takako , Mori Yasuko 
Published: January 2022

AbstractWe followed 45 participants in Surabaya, Indonesia, for 10 months and compared their PCR and severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2) immunoglobulin G (IgG) results. As much as 13 out of 45 participants were IgG seropositive at least once while the remaining 32 stayed IgG seronegative throughout the study. Among 13 seropositive participants, 9 were consecutively seropositive at least twice and were eligible for IgG longevity evaluation. The duration of IgG detection varied from 47 to ≥233 days. We observed intermittent re‐positive PCR results suggestive of viral shedding in participants with a longer duration of IgG detection.
Leaf trait expression varies with tree size and ecological strategy in a subtropical forest
Authors: Bin Yue , Li Yanpeng , Russo Sabrina E. , Cao Honglin , Ni Yunlong , Ye Wanhui , Lian Juyu 
Published: January 2022

Abstract

How the dramatic vertical environmental gradients in closed canopy forests shape intraspecific variation in the functional traits of tree species and their ecological strategies is not well understood. In an Asian subtropical forest, we tested the hypothesis that, because species’ maximum height and shade tolerance determine the lifetime environmental variation of a tree, they should be correlated with the magnitude of intraspecific variation in leaf traits and how strongly it depends on tree size.

We collected data on three vertical environmental variables, tree size and four leaf traits of 3,880 trees of 24 species in a subtropical forest. Air temperature and relative humidity displayed linear, and insolation displayed nonlinear, variation with height above‐ground. Intraspecific trait variation (ITV) varied significantly among species, for all but one understorey tree species, and also varied with tree size for at least one trait. Many trait‐size relationships were nonlinear with inflection points near the height where insolation dramatically increased. While ITV did not correlate with species’ maximum height nor shade tolerance, the amount of ITV explained by size (SDTV) and the rate of change in trait expression with size did.

Greater ITV is thought to be associated with greater environmental heterogeneity, and yet strong evidence supporting this has not always been found. Our findings shed new light on how trait plasticity is phenotypically integrated with tree species’ ecological strategy by pointing to the importance of accounting for tree size, since SDTV, rather than ITV, was associated with strategy variation in maximum height and shade tolerance.

Our study improves understanding of tree size's effect on leaf trait expression, and implies that SDTV is not only a key mechanism promoting interspecific variation in tree stature, contributing to species coexistence via vertical niche partitioning, but is also likely to influence the effects of climate change on forests by constraining tree responses to vertical environmental gradients.

A free Plain Language Summary can be found within the Supporting Information of this article.
Random placement models explain species richness and dissimilarity of frog assemblages within Atlantic Forest fragments
Authors: Almeida‐Gomes Mauricio , Gotelli Nicholas J. , Rocha Carlos Frederico Duarte , Vieira Marcus Vinícius , Prevedello Jayme Augusto 
Published: January 2022

Abstract

Understanding the effects of random versus niche‐based processes on biodiversity patterns is a central theme in ecology, and an important tool for predicting effects of habitat loss and fragmentation on biodiversity. We investigated the predictive power of random processes to explain species richness and species dissimilarity of amphibian assemblages in a fragmented tropical landscape of the Atlantic Forest of South America.

We analyzed a large database of amphibian abundance and occupancy, sampled in 21 forest fragments ranging in size from 1.9 to 619 ha. We compared observed species richness and species dissimilarity with the outcomes of two null (random placement) models: 1‐ the traditional Coleman's area‐based model and 2‐ an abundance‐based model (based on the number of individuals observed in each fragment). We applied these models for all species combined, and separately for forest‐dependent and habitat‐generalist species.

The abundance‐based model fitted the observed species richness data better than the area‐based model for all species, forest‐dependent species, and generalist species. The area‐based and the abundance‐based models were also able to significantly explain species dissimilarity for all species and for generalists, but not for forest dependent species.

The traditional area‐based model assigned too many individuals to large fragments, thus failing to accurately explain species richness within patches across the landscape.

Although niche‐based processes may be important to structuring the regional pool of species in fragmented landscapes, our results suggest that part of the variation in species richness and species dissimilarity can be successfully explained by random placement models, especially for generalist species. Evaluating which factors cause variation in the number of individuals among patches should be a focus in future studies aiming to understand biodiversity patterns in fragmented landscapes.
Ups and downs of non‐native and native stream‐dwelling salmonids: Lessons from two contrasting rivers
Authors: Morita Kentaro 
Published: January 2022

AbstractFreshwater rivers and lakes are particularly vulnerable to anthropogenic disturbance because of their proximity to human occupation. Anthropogenic impacts in fresh water include those caused by dams, water pollution, channelization, and invasive species. One common action to conserve freshwater biodiversity involves supplementing or reintroducing extirpated species, though the benefits of these efforts are controversial. Installation of fishways to dams and removal of invasive alien species has also resulted in recovery of native species. Herein results of long‐term monitoring of salmonids in two rivers in Japan are presented. The first case involves a river above a dam where native white‐spotted charr Salvelinus leucomaenis and masu salmon Oncorhynchus masou declined rapidly in number following dam construction, where non‐native rainbow trout Oncorhynchus mykiss and brown trout Salmo trutta increased in number, and where stocking of native masu salmon was unsuccessful. The second case involves a river formerly dominated by non‐native rainbow trout, in which native Dolly Varden charr Salvelinus curilus and masu salmon increased in numbers following removal of non‐native species and fishway installation. Results reveal natural recovery of masu salmon in a river within which they were once completely extirpated, without stocking. Because salmonids are migratory fish and return to natal rivers, when locally extinct, human intervention to stock or reintroduce them has often been deemed necessary. However, restoration of wildlife would not require stocking or reintroduction if factors that impede the self‐recovery capability of species are removed.
Epistemology of surveillance: Revealing unmarked forms of discipline and punishment in Israeli academia
Authors: Abu‐Rabia‐Queder Sarab 
Published: January 2022

AbstractThis paper analyzes the unmarked forms of discipline and punishment employed against Palestinian researchers in Israeli academia, attempting to decolonize it through critical knowledge production. Based on interviews with 15 researchers from a cross‐section of academic institutions in Israel, the paper identifies subtle mechanisms of discipline and punishment, directed toward normalizing the epistemology of the colonized. The findings suggest that the gatekeepers of Israeli academia not only seek to maintain the existing racial hierarchy between Israeli and Palestinian researchers but also seek to “eliminate” the indigenous epistemology of the latter through mechanisms of hidden surveillance, used to control them as colonized subjects unable to challenge the Zionist ideology that is an essential aspect of Israeli academia. The current paper aims to unpack these invisible mechanisms of surveillance, which are part of a broader colonial apparatus aiming to maintain not only territorial sovereignty but also epistemologic sovereignty.
The effect of parental leave duration on early‐career wage growth
Authors: Kramer Karen Z. , Pak Sunjin , Park So Young 
Published: January 2022

AbstractWork–family policies are meant to support labor force participants, but they often result in lower rewards for those who use them. Based on the ideal worker norm framework and signalling theory, we hypothesise that parental leave duration will result in lower wage growth, above and beyond that of having children. The 1997 National Longitudinal Survey of Youth data from 2000 to 2015 are used to test the hypotheses with a longitudinal sample (14 waves) of individuals in the United States who worked before and after taking parental leave (n = 6723). Discontinuous growth models are used to predict the penalty for parental leave duration for men and women. We find that both men and women suffer from a lower hourly wage growth for taking longer parental leave and that there are more severe penalties for taking paid parental leave than taking unpaid parental leave.Practitioner notesWhat is currently known?

utilization of parental leave is significantly related to the wellbeing of employees and their families.

However, employees are penalized for taking parental leave.

What this study adds?

Paid parental leave, which is mostly available to skilled, professional employees carries a noticeable early‐career wage penalty, but the use of unpaid leave, does not.

Both men and women are penalized for taking parental leave, but the longer parental leaves women take increase the gender pay gap.

Implications for practitioners:

HR practitioners should monitor whether employees are penalized for taking parental leave.

HR practitioners should try incentivizing male employees to take parental leave that is comparable to the one taken by their female employees.
Differences in cord blood extracellular vesicle cargo in preterm and term births
Authors: Menon Ramkumar , Dixon Christopher Luke , Cayne Samir , Radnaa Enkhtuya , Salomon Carlos , Sheller‐Miller Samantha 
Published: January 2022

AbstractObjectiveThis study determined the cord plasma‐derived extracellular vesicle (exosomes; 30–160 nm particles) proteomic profile in patients who had spontaneous preterm birth (PTB) or preterm premature rupture of membranes (pPROM), compared to those who delivered at term regardless of labor status.MethodsThis is a cross‐sectional analysis of a retrospective cohort that quantified and determined the proteomic cargo content of exosomes present in cord blood plasma samples in PTB or pPROM, and normal term in labor (TL) or term not in labor (TNIL) pregnancies. Exosomes were isolated by differential centrifugation followed by size exclusion chromatography. Exosomes were characterized by nanoparticle tracking analysis (quantity and size) and markers (dot blots for exosome markers). The exosomal proteomic profile was identified by liquid chromatography‐mass spectrometry (LC‐MS/MS). Ingenuity pathway analysis determined canonical pathways and biofunctions associated with dysregulated proteins.ResultsCord plasma exosomes have similar quantity and exhibit both tetraspanin and ESCRT protein markers specific of exosomes regardless of the conditions. Proteomics analysis exhibited several similar markers as well as very unique markers in exosomes from each condition; however, bioinformatics analysis revealed a generalized and non‐specific inflammatory condition represented in exosomes from different condition that is not indicative of any specific underlying biological functions indicative of an underlying pathology.ConclusionsCompared to maternal plasma and amniotic fluid exosomes, the value of cord plasma derived exosomes is limited. Quantity, character, and proteomic cargo contents in exosomes or the pathways and functions represented by differentially expressed proteins do not distinguish specific conditions regarding normal and abnormal parturition. The value of cord plasma exosome proteomic cargo has limited value as an indicator of an underlying physiology or as a biomarker of fetal well‐being.
Acute peri‐operative neurocognitive disorders: a narrative review
Authors: Evered L. , Atkins K. , Silbert B. , Scott D. A. 
Published: January 2022

SummaryPeri‐operative neurocognitive disorders are the most common complication experienced by older individuals undergoing anaesthesia and surgery. Peri‐operative neurocognitive disorders, particularly postoperative delirium, result in long‐term poor outcomes including: death; dementia; loss of independence; and poor cognitive and functional outcomes. Recent changes to the nomenclature of these disorders aims to align peri‐operative neurocognitive disorders with cognitive disorders in the community, with consistent definitions and clinical diagnosis. Possible mechanisms include: undiagnosed neurodegenerative disease; inflammation and resulting neuroinflammation; neuronal damage; and comorbid systemic disease. Pre‐operative frailty represents a significant risk for poor postoperative outcomes; it is associated with an increase in the incidence of cognitive decline at 3 and 12 months postoperatively. In addition to cognitive decline, frailty is associated with poor functional outcomes following elective non‐cardiac surgery. It was recently shown that 29% of frail patients died or experienced institutionalisation or new disability within 90 days of major elective surgery. Identification of vulnerable patients before undergoing surgery and anaesthesia is the key to preventing peri‐operative neurocognitive disorders. Current approaches include: pre‐operative delirium and cognitive screening; blood biomarker analysis; intra‐operative management that may reduce the incidence of postoperative delirium such as lighter anaesthesia using processed electroencephalography devices; and introduction of guidelines which may reduce or prevent delirium and postoperative neurocognitive disorders. This review will address these issues and advocate for an approach to care for older peri‐operative patients which starts in the community and continues throughout the pre‐operative, intra‐operative, postoperative and post‐discharge phases of care management, involving multidisciplinary medical teams, as well as family and caregivers wherever possible.
What gaze adds to arrows: Changes in attentional response to gaze versus arrows in childhood and adolescence
Authors: Aranda‐Martín Belén , Ballesteros‐Duperón María Ángeles , Lupiáñez Juan 
Published: January 2022

AbstractFrom early ages, gaze acts as a cue to infer the interests, behaviours, thoughts and emotions of social partners. Despite sharing attentional properties with other non‐social directional stimuli, such as arrows, gaze produces unique effects. A spatial interference task revealed this dissociation. The direction of arrows was identified faster on congruent than on incongruent direction‐location trials. Conversely, gaze produced a reversed congruency effect (RCE), with faster identifications on incongruent than congruent trials. To determine the emergence of these gaze‐specific attentional mechanisms, 214 Spanish children (4–17 years) divided into 6 age groups, performed the aforementioned task across three experiments. Results showed stimulus‐specific developmental trajectories. Whereas the standard effect of arrows was unaffected by age, gaze shifted from an arrow‐like effect at age 4 to a gaze‐specific RCE at age 12. The orienting mechanisms shared by gaze and arrows are already present in 4‐year olds and, throughout childhood, gaze becomes a special social cue with additional attentional properties. Besides orienting attention to a direction, as arrows would do, gaze might orient attention towards a specific object that would be attentionally selected. Such additional components may not fully develop until adolescence. Understanding gaze‐specific attentional mechanisms may be crucial for children with atypical socio‐cognitive development.
GlassNet: Label Decoupling‐based Three‐stream Neural Network for Robust Image Glass Detection
Authors: Zheng Chengyu , Shi Ding , Yan Xuefeng , Liang Dong , Wei Mingqiang , Yang Xin , Guo Yanwen , Xie Haoran 
Published: January 2022

AbstractMost of the existing object detection methods generate poor glass detection results, due to the fact that the transparent glass shares the same appearance with arbitrary objects behind it in an image. Different from traditional deep learning‐based wisdoms that simply use the object boundary as an auxiliary supervision, we exploit label decoupling to decompose the original labelled ground‐truth (GT) map into an interior‐diffusion map and a boundary‐diffusion map. The GT map in collaboration with the two newly generated maps breaks the imbalanced distribution of the object boundary, leading to improved glass detection quality. We have three key contributions to solve the transparent glass detection problem: (1) We propose a three‐stream neural network (call GlassNet for short) to fully absorb beneficial features in the three maps. (2) We design a multi‐scale interactive dilation module to explore a wider range of contextual information. (3) We develop an attention‐based boundary‐aware feature Mosaic module to integrate multi‐modal information. Extensive experiments on the benchmark dataset exhibit clear improvements of our method over SOTAs, in terms of both the overall glass detection accuracy and boundary clearness.
Identifying hotspots and priority areas for xenarthran research and conservation
Authors: Feijó Anderson , Ge Deyan , Wen Zhixin , Xia Lin , Yang Qisen 
Published: January 2022

AbstractAimLimited funds for conservation and research require the development of prioritization schemes. Traditionally, biodiversity metrics were used to delineate priority areas; however, a growing realization emphasizes that logistic factors should be also considered. Here, we combine species richness, past collection efforts, degree of habitat loss and accessibility to define priority areas and spatially orient fieldwork in a cost‐effective manner for xenarthrans.LocationNeotropics.MethodsWe assessed spatial patterns of species richness in Xenarthra and identified diversity hotspots based on species distribution models. Spatial patterns and biases in the Xenarthra past collection efforts were analysed using a comprehensive database including 33,464 individual records for 34 species of Xenarthra. Finally, we produced priority area indices relating species richness and collection efforts with levels of habitat loss and accessibility (roads and rivers network) to highlight important but neglected areas.ResultsCollection efforts were concentrated to a small portion of the Neotropics (central‐western Brazil, eastern Bolivia and north‐western Argentina) and were biased towards access routes. Only 4% of the Neotropics can be considered well sampled. Major xenarthran diversity hotspots include the Amazonian lowlands of Bolivia and the dry Chaco of Paraguay and Argentina. Priority areas for research varied depending on the metric analysed. Amazon holds a high diversity that remains poorly explored. Central Argentina and eastern Brazil are priority areas for research and conservation given the low sampling efforts, high diversity and endemic species, high levels of habitat loss and a dense road network.Main conclusionsMost areas of the Neotropics lack a proper assessment of the xenarthran assemblage, reflecting extensive knowledge shortfalls. Sites close to roads tend to be better sampled, but many areas with a dense road network are undersampled, being good candidates for low‐cost studies. Xenarthra diversity hotspots facing the highest levels of habitat alteration are the least protected and are priority for both research and conservation. Simultaneous efforts of data collection and conservation actions across most of the xenarthran range should be stimulated.