bluuebunny/crossref_metadata_2025_split huggingface dataset:
IFRS adoption and accounting-based performance measures: evidence from an emerging capital market
Authors: Ebaid Ibrahim El-Sayed 
Published: March 2022

PurposeThis study aims to examine the economic consequences of the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the study examines the impact of the mandatory adoption of IFRS on the accounting-based performance measures.Design/methodology/approachData on study variables were obtained manually from the published financial statements of 67 of listed companies in the Saudi stock market during the period 2014–2019. The study addressed the research hypotheses by comparing the accounting-based performance measures computed under the Saudi accounting standards for three years (2014–2016) before the mandatory adoption of IFRS and the corresponding three years (2017–2019) after the mandatory adoption of IFRS. The Mann–WhitneyUTest was used to investigate the significance of differences between the values of performance measures in the pre- and post-mandatory adoption periods.FindingsThe findings of the study revealed that there were no significant differences between the values of accounting-based performance measures related to the three performance categories (i.e. profitability, liquidity and leverage) in the post-mandatory adoption period (IFRS) compared to the values of these measures in the pre-mandatory adoption period (Saudi accounting standards).Research limitations/implicationsThe results of the study indicated that there is a good convergence between the Saudi accounting standards that were implemented before 2017 and the IFRS that began to be applied starting from 2017. This convergence resulted in a low significant impact of IFRS on the financial statements of companies and then on the accounting-based performance measures calculated from them. However, this study suffers from some limitations, the most important of which is the small sample size as a result of the small number of listed companies in the Saudi market during the study period.Originality/valueAlthough the impact of the adoption of IFRS have always been a subject of intense research in developed countries, the study of the impact of the adoption of IFRS in developing countries still limited. This study contributes to the literature by examining the economic consequences of adopting IFRS in Saudi Arabia as one of developing countries.
Smartness and thinking infrastructure: an exploration of a city becoming smart
Authors: Träskman Tomas 
Published: March 2022

PurposeThe paper explores the emergence of smart city governance with a particular focus on the cognitive value of the new technologies and the different accountabilities emerging in the digital infrastructures attempting to visualize and rationalize urban dynamics.Design/methodology/approachDrawing on ethnographic, netnographic and interview data from an empirical case study of the Smart and Wise City Turku spearhead project, the study builds on the assumption that smart cities emerge from the interaction between the characteristics of technologies, constellations of actors and contextual conditions.FindingsThe results report smart city activities as an organizational process and a reconfiguration that incorporates new technology with old infrastructure. Through the lens of the empirical examples, we are able to show how smart city actors, boundaries and infrastructures are mobilized, become valuable and are rendered visible. The smart cities infrastructure traces, values and governs actors, identities, objects, ideas and relations to animate new desires and feats of imagination.Practical implicationsIn terms of implications to practice, the situated descriptions echo recent calls to leaders and managers to ask how much traceability is enough (Power, 2019) and limits of accountability (Messner, 2009).Originality/valueThe central theoretical concept of “thinking infrastructure” highlights how new accounting practices operate by disclosing (Kornberger et al., 2017) new worlds where the platforms and the users discover the nature of their responsibilities to the other. The contribution of this paper is that it examines what happens when smartness is understood as a thinking infrastructure. Different theorizations of infrastructure have implications for the study of smart cities. The lens helps us grasp possible tensions and consequences in terms of accountability that arise from new forms of participation in smart cities. It helps urban governance scholarship understand how smartness informs and shapes distributed and embodied cognition.
Remote learning in the context of COVID-19: reviewing the effectiveness of synchronous online delivery
Authors: Baxter Gavin , Hainey Thomas 
Published: March 2022

PurposeThis article aims to explore student views from a UK higher educational institution about the concept of remote online higher educational delivery. Students were asked about opinions towards working remotely and the psychological impact this had upon students and students' studies. The research provided students with the opportunity to reflect upon whether the practice of delivering education remotely continues to provide students with a beneficial student learning experience.Design/methodology/approachThe research adopted a case study methodology utilising a mixed methods approach via questionnaire-based research. In total, 894 students completed the questionnaire. The aim of the research was to obtain a wide breadth of student opinion from multidisciplinary backgrounds to ascertain whether students' learning experience differed per subject area.FindingsThe research identified some interesting findings, namely that certain participants considered that learning remotely online was beneficial for instant feedback, supported motivation and fostered communities of practice. Negative perspectives related to feeling isolated, unmotivated and a preference towards face-to-face (F2F) delivery. One of the main areas of conflict identified from this study is that the aspect of engagement can impact students' online learning both positively and negatively.Originality/valueThe study provides an in-depth multidisciplinary student tertiary perspective relating to online remote learning. The findings from this study can be useful for educators to reflect upon and inform educational policy in relation to how best to facilitate and support the student learning experience off-campus.
Mechanical, barrier, thermal, surface hydrophobicity, optical and antibacterial properties of PBAT biopolymer after addition of natural plasticizer and silica nanoparticles
Authors: Thiyaku T. Thendral 
Published: March 2022

Purpose
The purpose of this study is to develop active package films using clove essential oil (CEO) and biodegradable polybutylene adipate terephthalate (PBAT) with varying weight percentages of SiO2 nanoparticles (SiO2NPs), as well as to investigate the mechanical, barrier, thermal, optical, surface hydrophobicity and antibacterial properties of PBAT incorporated with CEO as a natural plasticizer and SiO2NPs as a nanofiller.

Design/methodology/approach
PBAT-based bio-composites films were fabricated with different weight percentage of CEO (5% and 10%) and nanosilica (1% and 3%) by solution casting method. The packaging performance was investigated using universal testing machine, spectrophotometer, contact angle goniometer, oxygen and water vapour permeability tester. The antibacterial properties of PBAT-based nanocomposite and composite films were investigated using the ISO 22196 by zone of inhibition method.

Findings
The mechanical results exhibited that the addition of 10 Wt.% of CEO into PBAT increases the percentage of elongation, whereas, the addition of 3 Wt.% of SiO2NPs increases the tensile strength of the composite film. The presence of CEO in PBAT exhibits a good barrier against water permeability and SiO2NPs in the PBAT matrix help to reduce the opacity and hydrophobicity. The antimicrobial and thermal results revealed that the inclusion of 10 Wt.% of CEO and 3 Wt.% of SiO2NPs into PBAT polymer improved antimicrobial and thermal resistance properties.

Originality/value
A new PBAT-based active packaging film developed using natural plasticizers CEO and nanofiller SiO2 with a wide range of applications in the active food packaging applications. Moreover, they have good surface hydrophobicity, thermal stability, mechanical, barrier and antibacterial properties.
Waste to wealth: enhancing circularities in the Malaysian economy
Authors: Sarpong Sam , Alarussi Ali Saleh 
Published: March 2022

PurposeThe paper focuses on Malaysia's huge waste challenges and how circular economy practices can turn that into increased and sustained economic growth.Design/methodology/approachPublished official reports on the country's sustainable development initiatives, policy statements from local authorities and government agencies as well as UN bodies and other secondary materials were sourced for this article.FindingsThe paper finds that Malaysia's waste can be used in generating wealth for the country if and when a conscious effort is made towards establishing a sound circular economy in the country. It also sees enormous opportunities that exist for cooperative models of social enterprises and business innovations.Originality/valueThe paper details the numerous policies and initiatives that the Malaysian government has embarked upon in recent times and scrutinises them to decipher the direction of country's bid for sustainable development. It also carries details of what can be done to achieve circularity as well as the benefits that can accrue from that.
Building SMEs’ resilience in times of uncertainty: the role of big data analytics capability and co-innovation
Authors: Ciasullo Maria Vincenza , Montera Raffaella , Douglas Alexander 
Published: March 2022

Purpose
This paper aims to enhance the small and medium enterprises’ (SMEs) ability to develop resilience in the face of any turbulences, addressing the question on how these organizations can maintain business continuity when faced with a critical event.

Design/methodology/approach
A mediated regression analysis is conducted to investigate the relationships among big data analytics (BDA) capabilities, coinnovation (CI) and organizational resilience (OR) with reference to 192 big data SMEs in Europe.

Findings
Research reveals that the BDA capability and CI are positively associated with OR. Moreover, this study discovers the mediating impact of CI on the relationship between BDA capability and OR.

Originality/value
This paper provides important implications for considering CI as a viable strategy especially in a time of crisis and shows how SMEs are more able to recognize business opportunities. The microfoundations of the resilience building capacity of SMEs are also identified. These microfoundations become recommendations for practitioners to enhance SMEs’ responsiveness in light of coronavirus-related crises.
Depression and anxiety in patients with heart failure: contributing factors, consequences and coping mechanisms: a review of the literature
Authors: Abu Sumaqa Yasmeen , Hayajneh Ferial A. 
Published: March 2022

Purpose
The purpose of this study is to integrate evidence on contributing factors, consequences, in addition to coping mechanisms of depression and anxiety in patients with heart failure.

Design/methodology/approach
An integrative review was conducted by searching three main electronic databases: Web of Sciences, MEDLINE and Science Direct. Twenty-four studies met the inclusion criteria and were included in the final review process.

Findings
The review identified the most common contributing factors, consequences and coping mechanisms of depression and anxiety in patients with heart failure. Patients with heart failure have high anxiety and depression prevalence rates.

Originality/value
It is recommended to include routine assessment and management of anxiety and depression in heart failure protocols to improve clinical outcomes.
Allergic contact stomatitis due to desensitizing toothpastes
Authors: He Wenxiu , Hu Xiaosheng , Hua Hong , Li Kaiyi , Zhang Chang , Wei Pan 
Published: March 2022

AbstractToothpastes are one of the most common personal care products among people of all ages. The various toothpaste types and their complex ingredients could cause irritation or allergic reactions. Allergic contact stomatitis has been often seen in clinical practice; however, desensitizing toothpastes as a trigger are often unrecognized. Here, we report three cases of allergic contact stomatitis due to stannous chloride‐containing desensitizing toothpastes. General dentists and other professionals should pay more attention to the safety and adverse effects of toothpastes.
High‐pressure treatment of water‐filled co‐extruded polylactide films: Effect on microstructure, barrier, thermal, and rheological properties
Authors: Ahmed Jasim , Mulla Mehrajfatema Z. , Vohra Aateka 
Published: March 2022

AbstractThe impact of high‐pressure treatments (450 and 600 MPa) on the morphological, thermal, structural, and barrier properties of commercial coextruded polylactide (PLA) packaging films has been explored to evaluate their applicability in food processing. Pouches filled with water as a food simulant were subjected to high‐pressure treatment for 15 min at ambient temperature. Results indicated no significant changes in the visual appearance, color, integrity, or water barrier properties of the post‐process pouches. However, high‐pressure treatment affected mechanical property results. Thermal analysis of the film showed endothermic double melting peaks (165.12 and 170.55°C), which did not change with the pressurization; however, the exothermic crystallization peak (118.08°C) varied significantly. Both SEM and AFM micrographs demonstrated that the surface morphology and roughness parameters (arithmetic mean [Sa] and root mean square height [Sq]) of the films were significantly affected by the HP treatment, which is further complemented by the FTIR spectra and XRD diffractogram. Melt rheology (175–205°C) of the pressure‐treated films showed a significant drop (20–30%) in mechanical rigidity (G′) when compared to the untreated sample. Changes in the microstructure/crystallinity in the PLA films were indicated by van Gurp and Palmen plot.Practical ApplicationThe results reported here can help to improve the design of the coextruded packaging materials so that it can be successfully implemented to high‐pressure processing and high pressure‐assisted thermal processing of food.
Personalized laparoscopic resection of colon cancer with the use of indocyanine green lymph node mapping: Technical and clinical outcomes
Authors: Ho Man Fung , Futaba Kaori , Mak Tony Wing Chung , Ng Simon Siu Man 
Published: March 2022

AbstractIntroductionTo describe the experience of utilization of real time indocyanide green (ICG) fluorescent imaging for mapping out drainage lymph node and hence personalized lymphadenectomy in colorectal resection.MethodsPerioperative injection of ICG before or during colon cancer resection by either intraluminal submucosal injection or laparoscopic peritumoural injection. The drainage lymph nodes were mapped out, and hence lymphadenectomy was performed enbloc with the main tumor. The effectiveness of mapping of drainage lymphatics and the procedure performed were recorded.ResultsA total of 21 patients (M:F = 14: 7) had perioperative ICG injection to map out the drainage lymphatics. The overall success rate was 86%. Seven patients (33%) had endoscopic submucosal injection, while 14 patients (67%) had intraoperative peritumoural injection. Three patients who had endoscopic submucosal injection had ICG extravasation, and hence failed lymph node mapping. Four patients (19%) had a change in extent of resection according to the lymph node mapping results.ConclusionsPersonalized oncological colorectal resection and lymphadenectomy can be performed with the aid of ICG technology. Laparoscopic subserosal ICG injection may be the preferred route, as it minimize extravasation and aids to identify drainage lymph nodes without prolonging minimally invasive surgery. Further studies are required to determine the best route, strength, and timing of ICG injection and concordance with pathology to tailor the extent of resection for individual patients.
Catalysts that influence leaders' value system development towards a prosocial value orientation
Authors: Bailey Charlene , Scheepers Caren Brenda 
Published: March 2022

AbstractThe purpose of this research is to explore antecedents of leaders' value systems towards a prosocial value orientation. Using a socio‐cognitive model on stages of adult values' development, the spiral dynamics model, the study revealed specific catalysts over the life span of a leader. A qualitative, exploratory method was used to gain new insights by conducting 19 semi‐structured interviews with senior leaders in various industries in South Africa. Key findings include that as leaders develop, their value systems adjust, causing them to transcend in the spiral dynamics model, from the self‐enhancement focused to the other focused or self‐transcendent values. Catalysts play a nuanced role in this development, where early life role models cultivate other‐focused values, whereas career role experiences activate self‐focused values of achievement and resilience. When leaders received opportunities for taking on larger roles, they seem to transition to caring more about people and integrity and setting an example of integrity. The study offers a conceptual framework to deepen our understanding of the development of leaders' value systems and the importance of reflection. Organizations could benefit from taking note of these recommendations to develop their leaders' prosocial value orientations.
COVID‐19 and credit unions: CSR approaches to navigating the pandemic
Authors: Al‐Zyoud Hussein , Ordonez‐Ponce Eduardo 
Published: March 2022

AbstractThe financial sector plays a fundamental role in Canadian society; credit unions, in particular, cater to a specific group of stakeholders not commonly served by traditional financial institutions. This research investigates the social responsiveness (CSR2) approaches implemented by credit unions during the pandemic, the type of actions implemented, the stakeholders assisted, and whether the size of credit unions may affect their responses. Data were collected from the 100 largest credit unions from nine Canadian provinces and assessed through qualitative content analysis. Results show that Canadian credit unions have implemented accommodative and proactive approaches when addressing COVID‐19, through more operational than financial actions directed to their clients and employees, and that those with larger assets implement a greater number of actions compared to credit unions with smaller assets. More importantly, results show that traditional CSR2approaches (e.g., RDAP) do not fit unexpected crises, so novel approaches are required to face future crises and remain resilient. While we aim to contribute to the body of literature by examining how credit unions have assisted their stakeholders during the pandemic, we also, and most importantly, seek to provide material for discussing and reflecting on how organizations are prepared to face crises that will likely arise in the future.
Gastroprotective effect of topiramate on indomethacin‐induced peptic ulcer in rats: Biochemical and histological analyses
Authors: Jafari Abbas , Andishfar Nafiseh , Esmaeilzadeh Zeinab , Khezri Mohammad Rafi , Ghasemnejad‐Berenji Morteza 
Published: March 2022

AbstractTopiramate is an anticonvulsant drug effective against a wide range of seizures and epilepsies. The present study was conducted to investigate the possible protective effect of topiramate on indomethacin‐induced gastric mucosal damage in rats. The animals were randomly distributed into four experimental groups with 10 animals in each group. Group 1 was the control group received vehicle only (DMSO at 1:4 (w/v)), group 2 was the model group received indomethacin (50 mg/kg; i.p.), and groups 3 and 4 received topiramate (100 mg/kg; i.p.) and ranitidine (100 mg/kg; i.p.), respectively, 1 h before indomethacin (50 mg/kg; i.p.). The efficacy of topiramate was compared with ranitidine. Animals were euthanized 4 h after indomethacin administration, and gastric tissues were collected for macroscopical, histopathological, and biochemical analyses. The mucosal lesions in the gastric corpus were evaluated by pathological examinations. The results revealed that the administration of indomethacin caused evident gastric mucosal damage with morphological and histological manifestation, whereas topiramate pretreatment extensively ameliorated the gastric injuries. Topiramate pretreatment also reduced the contents of tissue malonaldehyde, enhanced ferric reducing antioxidant power value and glutathione levels, and increased the activity of superoxide dismutase, catalase, and glutathione peroxidase in gastric mucosa compared to the model group. Our results indicate that topiramate might possess a protective role against indomethacin‐induced gastric ulcers by inhibition of oxidative stress in gastric tissue.
Toxic epidermal necrolysis-like presentation of toxic erythema of chemotherapy
Authors: Mehta Hitaishi , Mete Uttam Kumar , Gupta Priyansh , Ranjan Kumar Rajiv , Nahar Saikia Uma , Mahajan Rahul 
Published: March 2022

AbstractToxic erythema of chemotherapy is an umbrella term encompassing a range of reactions characterized by symmetric erythematous to dusky patches, which can develop oedema, desquamation and/or purpura. We describe an elderly patient with prostate cancer who developed this complication while receiving docetaxel chemotherapy, presenting with prominent mucosal and periorificial involvement, along with epidermal necrosis, closely mimicking toxic epidermal necrolysis.
Effects of inulin‐type fructans with different degrees of polymerization on inflammation, oxidative stress and endothelial dysfunction in women with polycystic ovary syndrome: A randomized, double‐blind, placebo‐controlled trial
Authors: Ziaei Rahele , Shahshahan Zahra , Ghasemi‐Tehrani Hatav , Heidari Zahra , Ghiasvand Reza 
Published: March 2022

AbstractObjectivePolycystic ovary syndrome (PCOS) is associated with several cardiovascular risk factors. Prebiotics were proposed to beneficially affect risk factors associated with metabolic disorders. The aim of this study was to investigate and compare the effects of inulin‐type fructans (ITFs), as well‐studied prebiotics, with different degrees of polymerization, on markers of inflammation, oxidative stress and endothelial dysfunction in PCOS patients.DesignA randomized, double‐blind, placebo‐controlled trial. Patients: Seventy‐five PCOS women were randomly assigned to receive 10 g/day of either high‐performance inulin (HPI) or oligofructose‐enriched inulin (OEI) or placebo for 12 weeks. Measurements: Biochemical indices and blood pressure levelswere assessed before and after the intervention.ResultsIn the intent‐to‐treat analysis, high‐sensitive C‐reactive protein (hs‐CRP) decreased in HPI and OEI groups, over the 12 weeks, and the changes were significant in the HPI group, compared to placebo (changes from baseline in the HPI group: −0.11 vs. placebo group: 0.004 mg/L [conversion factor to SI units (nmol/L): 9/5238]; p = .007). Serum levels of nitric oxide (NO) increased, and endothelin‐1 and total oxidant status decreased in HPI and OEI groups, at the end of the trial; however, these changes were not significantly compared to placebo (p = .07, .36 and .22, respectively). No differences in systolic and diastolic blood pressure were found. Per‐protocol analysis (n = 68) yielded consistent results for all endpoints, with the exception that the significant effect of ITFs on serum hs‐CRP levels in the unadjusted ITT analysis became nonsignificant in the per‐protocol analysis (p = .06).ConclusionA 12‐week supplementation with long‐chain ITFs had favourable effects on inflammatory status among PCOS patients.