bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Authors: Bekiaris Michalis , Markogiannopoulou Antonia 
Published: November 2022

PurposeThis paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS).Design/methodology/approachThis paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials.FindingsThis paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms.Research limitations/implicationsRespective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments.Originality/valueThis paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.
Do you consider buying a counterfeit? New evidence from the theory of planned behaviour and cognitive dissonance theory
Authors: Garas Sally Raouf Ragheb , Mahran Amira Fouad Ahmed , Mohamed Hassan Mohamed Hussein 
Published: November 2022

Purpose
This paper aims to investigate the impact of perceived risk, ethical judgement, value consciousness, susceptibility to social influence and neutralisation on counterfeit clothes and accessories purchase intention in Egypt.

Design/methodology/approach
A single cross-sectional survey was conducted. Questionnaires were used to collect data from 361 counterfeit buyers in Egypt. To test the hypotheses, partial least squares-structural equation model was applied.

Findings
The results indicate that neutralisation, perceived risk and susceptibility to social influence significantly impact attitudes towards counterfeiting and purchase intentions, whereas value consciousness impacts counterfeit purchase intention. In addition, attitudes mediate the effects of perceived risk, susceptibility to social influence and neutralisation on purchase intention.

Practical implications
Brand producers/retailers and the government need to adhere to a number of practices to curb counterfeit demand, mainly by tackling the neutralisation’s impacts, demonstrating various risks of counterfeiting and developing a collective attitude against counterfeiting.

Originality/value
This study contributes to the ethical decision-making literature by empirically testing and quantifying the impact of neutralisation on shaping counterfeit buyers’ attitudes and purchase intention.
Innovatively doing data design in libraries in the fourth industrial revolution (4IR)
Authors: Oyelude Adetoun A. 
Published: November 2022

Purpose
The purpose of the paper is to review ways to innovatively do data design in the Fourth Industrial Revolution.

Design/methodology/approach
Data design helps in data research management (a core library service), to avoid chaotic service delivery. Therefore, data design is important to equip library and information services professionals with skills for the 4IR. Furthermore, 4IR entails a transformation of humankind, and industries are now compelled to reconsider business transactions in the new economic order. Desk research was used for the study.

Findings
Findings indicated that although online resources are used in data design, and for software developments, elements of artificial intelligence are hardly included. It is recommended that data design and research data management be used more innovatively to accommodate the 4IR.

Originality/value
New technologies used for delivering library services and using data literacy are pointed out as well as the challenges faced in using them, recommending enhanced use of information and communication technology in providing library services in the digital era.
Success factors for renewable energy businesses in emerging economies
Authors: Haile Yohannes , Min Hokey 
Published: November 2022

PurposeWith a growing demand for safe, clean and affordable energy, emerging economies (EEs) across the globe are now seeking to create and rapidly develop renewable energy (RE) businesses. The success of these businesses often hinges on their ability to translate RE into sustainable value for energy consumers and the multiple stakeholders in this industry. Such value includes low production costs due to an abundance of natural resources (e.g. wind, water and sunlight) and public health benefits from reduced environmental pollution. With that in mind, this paper aims to gauge RE’s potential for sustainable value creation and then develop an effective RE business strategy.Design/methodology/approachThis paper develops a structural equation model, conducts an exploratory factor analysis, confirmatory factor analyses with and without common latent factors and proposes a moderated mediation analysis to identify a host of factors that influence the success of RE businesses.FindingsThis paper discovers that RE business performance is significantly affected by integrated vision, intellectual capital and social capital.Originality/valueTo the best of the authors’ knowledge, this paper is one of the first empirical studies that identify various factors influencing successful RE businesses in EEs such as Asian (e.g. China and India) and Latin American countries.
A comparative experimental study of the use of toluene and isopropyl alcohol gel in cleaning wax stains from paper supports
Authors: Salim Eman 
Published: November 2022

Purpose
The aim of the present paper to compare the cleaning treatments of paper samples exposed to artificial aging, toluene and isopropyl alcohol gel in cleaning wax stains.

Design/methodology/approach
In total, paper samples were made from wood pulp. They had a deterioration phenomenon represented in the stains of the paraffin wax, so two types of cleaning were used: A traditional method using a toluene solution and another new method using isopropanol gel by a cotton swap in a circular movement until the completion of the cleaning process. Then, all paper samples were treated with toluene and isopropanol to handle the second artificial aging and detect how the samples were affected by artificial aging. For identifying the efficacy of these materials in removing paraffin wax stains, a range of examinations and analyses were used, such as universal serial bus, scanning electron microscope, infrared analysis (IR), pH analysis, color change analysis. Moreover, these results were compared with the standard sample’s results.

Findings
The results of examinations and analyses proved that the use of toluene affected the paper samples. Their effects were twice as weak, fragile and degraded paper fibers compared to isopropanol gel. Therefore, the isopropanol gel is preferred for paper cleaning to the toluene solution.

Originality/value
This paper highlights the efficiency of isopropyl alcohol gel in cleaning wax stains from historical paper supports.
Algorithmic modeling of public recommender systems: insights from selected cities
Authors: Kamolov Sergei , Aleksandrov Nikita 
Published: November 2022

PurposeIn the context of digital public governance of the 21st century, recommender systems serve as a digital tool to support decision-making and shift toward proactive public services delivery. This paper aims to synthesize an algorithm for public recommender systems deployment coherent with the digital transformation of public services in three Russian regions: the City of Moscow, Moscow region and Astrakhan region.Design/methodology/approachThe studied regions serve as an adequate representation of the country’s population coverage carrying, at the same time, diversity of public governance structures in qualitative and quantitative terms. Thus, the authors were able to retrieve both commonalities and particularities in locally applied policies to create an algorithm model for governance high-tech decision support systems (DSS) deployment in management terms. Therefore, the authors use structural and functional analysis to derive the matters for further induction into our algorithmic model.FindingsThe proposed algorithmic model is developed under the framework of automated verification of current public service delivery mechanisms. The practical application of recommendation systems as a special case of DSS is shown in the example of public service delivery. It is assumed that following the developed algorithm leads to the “digital maturity” of a particular sector of public governance.Originality/valueThe paper holds a novel look at public services digital transformation through the application of recommender systems, which is evidenced by the algorithmic model approbation on the theoretical level.
Managing work‐related lateral elbow tendinopathy: Australian hand therapist's experiences with workplace‐based interventions
Authors: Tran Thuy , Keesing Sharon , Harris Courtenay , Ciccarelli Marina 
Published: November 2022

AbstractIntroductionLateral elbow tendinopathy (LET) is one of the most prevalent work‐related musculoskeletal conditions. Current treatments for LET focus mainly on the physiological symptoms of pain, grip strength, and function. Recently, a novel workplace‐based hand therapy educational intervention, Working Hands‐ED, was developed based on the Person‐Environment‐Occupation‐ Performance model, International Classification of Functioning, Disability and Health framework and the Australian Clinical Framework for the Delivery of Health Services. Combining a hand therapist's specialised knowledge and skills in upper limb rehabilitation with an approach that considers injured workers' occupations and work environments may provide a more holistic approach to managing work‐related LET. To the best of our knowledge, no previous studies have investigated the experiences of hand therapists who perform workplace‐based educational interventions for the management of LET.MethodAn exploratory, descriptive qualitative design using semi‐structured interviews was used with hand therapists who delivered the novel hand therapy intervention Working Hands‐ED.FindingsTen occupational therapists working in hand therapy were interviewed. Three main themes and eight subthemes were identified from interview data: Person‐centred approach, opportunity for therapists to provide enhanced service, and improved stakeholder engagement in the return‐to‐work process. Logistical challenges such as the costs and time spent away from the clinical setting were identified.ConclusionAll hand therapists reported delivering Working Hands‐ED when managing work‐related LET was a positive experience for them. They believed that the novel intervention could provide a more holistic approach to care that added value to their service delivery; however, there were some logistical factors to consider including the additional time and costs associated with the intervention.
Role of carboxysomes in cyanobacterial CO2 assimilation: CO2 concentrating mechanisms and metabolon implications
Authors: Huffine Clair A. , Zhao Runyu , Tang Yinjie J. , Cameron Jeffrey C. 
Published: November 2022

AbstractMany carbon‐fixing organisms have evolved CO2 concentrating mechanisms (CCMs) to enhance the delivery of CO2 to RuBisCO, while minimizing reactions with the competitive inhibitor, molecular O2. These distinct types of CCMs have been extensively studied using genetics, biochemistry, cell imaging, mass spectrometry, and metabolic flux analysis. Highlighted in this paper, the cyanobacterial CCM features a bacterial microcompartment (BMC) called ‘carboxysome’ in which RuBisCO is co‐encapsulated with the enzyme carbonic anhydrase (CA) within a semi‐permeable protein shell. The cyanobacterial CCM is capable of increasing CO2 around RuBisCO, leading to one of the most efficient processes known for fixing ambient CO2. The carboxysome life cycle is dynamic and creates a unique subcellular environment that promotes activity of the Calvin–Benson (CB) cycle. The carboxysome may function within a larger cellular metabolon, physical association of functionally coupled proteins, to enhance metabolite channelling and carbon flux. In light of CCMs, synthetic biology approaches have been used to improve enzyme complex for CO2 fixations. Research on CCM‐associated metabolons has also inspired biologists to engineer multi‐step pathways by providing anchoring points for enzyme cascades to channel intermediate metabolites towards valuable products.
A naturalist perspective of microbiology: Examples from methanogenic archaea
Authors: Boyd Eric S. , Spietz Rachel L. , Kour Manjinder , Colman Daniel R. 
Published: November 2022

AbstractStorytelling has been the primary means of knowledge transfer over human history. The effectiveness and reach of stories are improved when the message is appropriate for the target audience. Oftentimes, the stories that are most well received and recounted are those that have a clear purpose and that are told from a variety of perspectives that touch on the varied interests of the target audience. Whether scientists realize or not, they are accustomed to telling stories of their own scientific discoveries through the preparation of manuscripts, presentations, and lectures. Perhaps less frequently, scientists prepare review articles or book chapters that summarize a body of knowledge on a given subject matter, meant to be more holistic recounts of a body of literature. Yet, by necessity, such summaries are often still narrow in their scope and are told from the perspective of a particular discipline. In other words, interdisciplinary reviews or book chapters tend to be the rarity rather than the norm. Here, we advocate for and highlight the benefits of interdisciplinary perspectives on microbiological subjects.
Intracellular kynurenine promotes acetaldehyde accumulation, further inducing the apoptosis in soil beneficial fungi Trichoderma guizhouenseNJAU4742 under acid stress
Authors: Zhu Han , Li Tuo , Li Chi , Liu Yang , Miao Youzhi , Liu Dongyang , Shen Qirong 
Published: November 2022

AbstractIn this study, the growth of fungi Trichoderma guizhouense NJAU4742 was significantly inhibited under acid stress, and the genes related to acid stress were identified based on transcriptome analysis. Four genes including tna1, adh2/4, and bna3 were significantly up‐regulated. Meanwhile, intracellular hydrogen ions accumulated under acid stress, and ATP synthesis was induced to transport hydrogen ions to maintain hydrogen ion balance. The enhancement of glycolysis pathway was also detected, and a large amount of pyruvic acid from glycolysis was accumulated due to the activity limitation of PDH enzymes. Finally, acetaldehyde accumulated, resulting in the induction of adh2/4. In order to cope with stress caused by acetaldehyde, cells enhanced the synthesis of NAD+ by increasing the expression of tna1 and bna3 genes. NAD+ effectively improved the antioxidant capacity of cells, but the NAD+ supplement pathway mediated by bna3 could also cause the accumulation of kynurenine (KYN), which was an inducer of apoptosis. In addition, KYN had a specific promoting effect on acetaldehyde synthesis by improving the expression of eno2 gene, which led to the extremely high intracellular acetaldehyde in the cell under acidic stress. Our findings provided a route to better understand the response of filamentous fungi under acid stress.
Safety issues with an inter‐hospital transport of a patient with a Berlin Heart Excor biventircular assist device
Authors: Schullerer Dominikus , Schurter David , Meinhold Anke , Paal Sebastian , Staubli Susanne , Bichsel Isabelle , Dave Hitendu , Cesnjevar Robert , Schweiger Martin 
Published: November 2022

AbstractBackgroundInterhospital transfers of pediatric patients on the Berlin Heart Excor have been published on an occasional basis.MethodsNowadays medicine evolves away from just feasibility towards quality and safety issues. Management tools like risk analysis have found their way into clinical practice.ResultsExemplary, we present a case of a 20 months old boy on a Berlin Heart BiVAD Excor who underwent a 224 km ground transport. After a systematic review of the published literature, we describe our safety management with the aim was to provide highest quality of care for the transport.ConclusionBesides a risk analysis, we also describe our training and simulation protocol.
What is justice? A qualitative exploration with college students who endured parental incarceration or parental substance use
Authors: Abraham Munazza Saalim , Turner Briscoe , Hunter Bronwyn A. 
Published: November 2022

Abstract“Justice” has evolved over time in a way that prioritizes system‐led structures of accountability through punishment. To re‐center the voices of those impacted, the current study explores perceptions of justice from 16 college students who experienced parental incarceration and/or substance use. Researchers recruited college students for in‐depth qualitative interviews and performed thematic analyses using a qualitative phenomenological approach. Four overarching themes were extracted: justice is difficult to define but should reflect proportionate consequences; the current legal system is ineffective, dehumanizing, and extensively harmful; there is bias and a lack of trust in the legal system; and alternatives to punishment towards a "justice" system, such as treatment and preventative services. Participant responses still relied on a formal legal system, rather than community, to deliver consequences and/or treatment. We discuss how participant responses align with restorative, rehabilitative, and transformative justice.
Stress radiographic assessment of collateral ligament constraints on the feline tarsocrural joint
Authors: Martin ES , Foo T , Hosgood G , Moles AD 
Published: November 2022

IntroductionThis cadaveric study describes the collateral ligament constraints on the feline tarsocrural joint using stress radiography.MethodsThirty‐six feline cadaveric hindlimbs free of orthopaedic disease were placed in a custom‐made jig and controlled stress radiography was performed before and after transection of one, or both collateral ligaments. Changes in varus and valgus deviation and pronation and supination were measured at three limb angles (extension, 120o flexion and 90o flexion).ResultsThere was a significant positive percentage change in the mean angle of varus deviation after transection of the fibulocalcaneal ligament at all limb positions (extension: 41%, 120°: 78%, 90°: 63%). There was a significant positive percentage change in the mean angle of varus deviation after transection of the fibulotalar ligament at extension (14%). There was a significant positive percentage change in the mean angle of varus deviation after transection of both fibulocalcaneal and fibulotalar ligaments at all limb positions (extension: 58%, 120°: 67%, 90°: 67%), and in the mean angle of valgus deviation (100%) and supination (89%) at 90 degrees flexion. There was a significant positive percentage change in the mean angle of valgus deviation after transection of the tibiocentral ligament at all limb positions (extension: mean 79%, 120°: 43%, 90°: 49%) and the mean angle of pronation at 120 degrees flexion (10%). There was a significant positive percentage change in the mean angle of varus deviation after transection of the tibiotalar ligament at extension (11%) and at 90 degrees flexion (54%) and in the mean angle of pronation at all limb positions (extension: 11%, 120°: 19%, 90°: 32%). There was a significant positive percentage change in the mean angle of valgus deviation (extension: 255%, 120°: 172%, 90°: 176%) and pronation (extension: 58%, 120°: 134%, 90°: 76%) after transection of the tibiocentral and tibiotalar ligaments at all limb positions and in the mean angle of varus deviation at extension (13%) and 90 degrees flexion (69%).ConclusionThe medial collateral ligaments prevent against excessive valgus deviation and pronation, and the lateral collateral ligaments prevent against excessive varus deviation and supination. At 90 degrees flexion subluxation of the talus occurs on the ipsilateral side of the ligament injury resulting in an additional direction of instability.
Opioid prescriber responsibility: A Danish drug utilization study
Authors: Pottegård Anton , Sørensen Anne Mette Skov , Olesen Morten , Rasmussen Lotte 
Published: November 2022

AimsWe describe the distribution of prescribers responsible for opioid initiation and maintenance (general practice, hospital prescribers and other prescribers) in Denmark.MethodsWe leveraged data on opioid fills from a 20% sample of all Danes alive during 2000–2021.ResultsOverall, general practitioners were responsible for most treatment initiation (74% during 2000–2021) and maintenance treatment (92%). However, while hospital prescribers initiated ≈20% of treatments during 2001–2012, this increased to 35% in 2021. Similarly, hospital prescriber's share of maintenance treatment increased from 5.9% during 2000–2012 to 13% in 2021. This change was particularly pronounced for morphine initiation (48% hospital prescribers in 2021 up from 38% during 2000–2010) and oxycodone initiation (78% up from 41%). Regarding choice of opioids, codeine use dropped markedly, in particular among hospital prescribers. Tramadol was consistently the most common first choice opioid in general practice (33% in 2021), whereas its use among hospital prescribers decreased (54% during 2000–2015 to 15% in 2021). Conversely, the proportion of treatment initiation by hospital prescribers composed of morphine and oxycodone increased to 38% and 42% in 2021, respectively.ConclusionsGeneral practice prescribes most opioids; however, hospital prescribers are increasingly responsible for opioid prescribing, in particular initiation of morphine and oxycodone.