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The goal of the mandatory disclosure of Key Audit Matters (KAMs) in the extended audit report is to provide relevant, client-specific information and thereby add value to the audit report. But mixed results fuel debate about the informativeness of expanded audit reports, particularly the disclosure of KAMs. This study employs text analysis to examine whether and how the information content of KAMs is associated with investor perceptions of financial reporting quality, as proxied by earnings response coefficients. Specifically, using a sample of KAMs disclosed in Taiwanese audit reports (for fiscal years 2016 and 2017), companies with KAMs that contain more client-specific information are perceived as having lower reporting quality. We further note that this association is driven by the risk-related description in KAMs. Additional analyses indicate that our textual measure is associated with actual financial reporting quality, as proxied by abnormal accruals and the likelihood of misstatements. Overall, our results provide evidence supporting the information value of KAMs in the Taiwanese audit market. This study contributes by suggesting the value of the expanded audit report. [ABSTRACT FROM AUTHOR]

We demonstrate that investors in initial public offering (IPO) firms value revenues and that the number of U.S. Securities and Exchange Commission (SEC) revenue recognition comment letters issued on the S-1 registration statement are positively associated with reported revenues. We also find that IPO managers report revenues opportunistically in the fiscal year just prior to the offer. In additional analysis, we find that discretionary revenues are associated with significantly higher first day IPO stock returns but significantly lower 1 year stock returns. Our results are consistent with the incentives of managers to report revenues opportunistically outweighing the higher monitoring and regulatory scrutiny pre-IPO. [ABSTRACT FROM AUTHOR]

Due to the growing concerns of mass incarceration, coupled with the recent global pandemic of COVID-19, parole is in the spotlight as an avenue for early release. At the start of COVID-19, the elderly incarcerated population received attention due to their vulnerabilities. In this article, the likelihood of parole release and the amount of time candidates must wait postdenial are examined by accounting for the COVID-19 period and a parole candidate's elderly status. Data come from a U.S. state parole board's written decisions issued between 2017 and 2022 for individuals sentenced to life with the possibility of parole. While logistic regression models showed COVID-19 and elderly status did not influence the likelihood of release, ordinary least squares (OLS) models found that having a hearing after the onset of the pandemic was significantly associated with shorter interval term lengths. The article concludes with implications for replicating similar studies to understand discretionary release outcomes. [ABSTRACT FROM AUTHOR]

Aim Methods Results Conclusions The actual incidence of acute viral hepatitis in Japan remains unclear. We aimed to investigate trends in the incidence of acute hepatitis B and C infections in Japan.A nationwide, multicenter, retrospective questionnaire‐based survey was conducted. Participating hospitals received questionnaires through nationwide geographically distributed regional core centers certified as specialists in hepatitis treatment. The questionnaire included hospital size and the number of patients diagnosed with acute hepatitis B or C during each fiscal year (FY) from 2015 to 2022. The sex distribution in each FY was also documented. Comparisons were made before and during the COVID‐19 era (2015–2019 vs. 2020–2022), and between populous and non‐populous prefectures.Responses to the questionnaires were obtained from 127 institutions in 29 prefectures covering eight regions in Japan. A median of 127.0 patients with acute hepatitis B (interquartile range [IQR] 106.5–131.8 patients) were reported during each FY, and the incidence significantly decreased during the fiscal years 2020–2022 compared with the fiscal years 2015–2020 (median 96.0 [IQR 91.0–103.0] patients vs. 131.0 [IQR 128.0–134.0] patients; p = 0.03). A median of 10.0 (IQR, 7.8–13.5) patients were reported with acute hepatitis C during each FY. The proportions of men in acute hepatitis B and C were significantly higher in populous prefectures.Populous prefectures had a higher proportion of men among viral hepatitis patients than non‐populous prefectures. Estimating the high‐risk populations in each area could provide insights to advance the elimination of viral hepatitis. [ABSTRACT FROM AUTHOR]

We investigate how duration of storage affects food waste behavior. We propose and demonstrate a negative impact of duration of storage: even when two packaged food products are otherwise identical (i.e., same manufacturing/expiration dates, not expired, and unopened), the product that has been stored for a longer duration under current ownership is more likely to be wasted and is likely to be wasted in greater quantities. This occurs because duration of storage lowers consumers' perceptions of food freshness, even when normative justification is not possible. The duration of storage has an independent effect over and above those due to manufacturing and expiration dates, and the effect persists in both single and joint evaluations. We draw from research in several areas, including ownership, mental accounting, food science, and waste management to develop our theory. We report findings from six pre‐registered studies, provide process evidence, and identify interventions to lower food waste. [ABSTRACT FROM AUTHOR]

Although water heating accounts for 14% of residential electricity usage, the impacts of different water-heating technologies on greenhouse gas emissions are poorly quantified. This article compares carbon emissions from three water-heating technologies—including electric-resistance water heaters (ERWHs), heat-pump water heaters (HPWHs), and gas-fired boilers—by combining high-frequency measurements with physically based models. Models based on heat transfer principles are forced with measured hot-water demands from multi-unit residential buildings and then paired with spatially explicit marginal emissions data to compute carbon intensities. A technology warming potential analysis is then conducted to assess impacts over a 100-year period accounting for both site and source emissions. The use of real-world data at high temporal resolution reveals variations in emissions that are overlooked by studies that use precomputed factors. While, on average, ERWHs emit 1.9–2.2 times and 3.8–4.1 times more than gas-fired boilers and HPWHs, respectively, relative performance varies by season. Estimates of carbon emissions obtained using high-frequency data are found to be 8.9–9.6% higher than those obtained using average emissions factors, owing to alignment between marginal emissions and water demand peaks. These observations are discussed in the context of recent policy changes affecting water-heating technologies. [ABSTRACT FROM AUTHOR]

A resilient dual frame-wall lateral force-resisting system, designed to mitigate frame-expansion challenges in self-centering structures, has been introduced. One notable obstacle encountered when applying direct displacement-based design (DDBD) to this dual frame-wall system is the ductility-damping relationship that can be used for estimating nonlinear structural responses. To address this issue, more than 3.5 million damping data points were generated through nonlinear time-history (NLTH) analyses by creating the linearized substitute system. These analyses span a broad range of parameters, including the fundamental period of the original system, ductility, normalized subsystem stiffness ratio, and post-yielding stiffness ratio of the subsystems. The results reveal that the equivalent viscous damping ratio (EVDR) exhibits significant period dependency for a wide range of periods. Both ductility and the subsystem stiffness ratio, which govern the hysteresis response area, exert a substantial influence on EVDR, except for the post-yielding stiffness ratio. Consequently, an EVDR model that takes into account the effective period, ductility, and normalized subsystem stiffness ratio was formulated and was validated using an additional data set of over 0.2 million data points. Ductility-period design displacement spectra were also proposed to illustrate the implementation of the proposed EVDR model and provide an easy way to understand the equivalent procedure. [ABSTRACT FROM AUTHOR]

Objective Data Sources and Study Setting Study Design Data Collection and Extraction Methods Principal Findings Conclusions To use a practical approach to examining the use of Expert Recommendations for Implementing Change (ERIC) strategies by Reach, Effectiveness, Adoption, Implementation, and Maintenance (RE‐AIM) dimensions for rural health innovations using annual reports on a diverse array of initiatives.The Veterans Affairs (VA) Office of Rural Health (ORH) funds initiatives designed to support the implementation and spread of innovations and evidence‐based programs and practices to improve the health of rural Veterans. This study draws on the annual evaluation reports submitted for fiscal years 2020–2022 from 30 of these enterprise‐wide initiatives (EWIs).Content analysis was guided by the RE‐AIM framework conducted by the Center for the Evaluation of Enterprise‐Wide Initiatives (CEEWI), a Quality Enhancement Research Initiative (QUERI)‐ORH partnered evaluation initiative.CEEWI analysts conducted a content analysis of EWI annual evaluation reports submitted to ORH. Analysis included cataloguing reported implementation strategies by Reach, Adoption, Implementation, and Maintenance (RE‐AIM) dimensions (i.e., identifying strategies that were used to support each dimension) and labeling strategies using ERIC taxonomy. Descriptive statistics were conducted to summarize data.A total of 875 implementation strategies were catalogued in 73 reports. Across these strategies, 66 unique ERIC strategies were reported. EWIs applied an average of 12 implementation strategies (range 3–22). The top three ERIC clusters across all 3 years were Develop stakeholder relationships (21%), Use evaluative/iterative strategies (20%), and Train/educate stakeholders (19%). Most strategies were reported within the Implementation dimension. Strategy use among EWIs meeting the rurality benchmark were also compared.Combining the dimensions from the RE‐AIM framework and the ERIC strategies allows for understanding the use of implementation strategies across each RE‐AIM dimension. This analysis will support ORH efforts to spread and sustain rural health innovations and evidence‐based programs and practices through targeted implementation strategies. [ABSTRACT FROM AUTHOR]

Copyright of WISTA Wirtschaft und Statistik is the property of Statistisches Bundesamt and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Since the 18th National Congress of the Communist Party of China, China has always placed technological innovation at the core of its development. In today's world, under the background of advocating "green manufacturing," energy conservation and emission reduction are the inevitable path to sustainable green development. This article primarily utilizes the method of data analysis to analyze the issues existing in fiscal and tax preferential policies in promoting technological innovation from the perspectives of literature review and tax preferential policy combing. These issues include the current fiscal and tax preferential policies leading enterprises to pursue the quantity rather than the quality of innovation, high policy thresholds, difficulties in expense allocation, limitations in tax incentives from multiple perspectives, and insufficient support for innovative talents in fiscal and tax policies. Based on these issues, a series of operable suggestions are proposed. It is hoped that this study can contribute to the revision and improvement of fiscal and tax preferential policies for technological innovation in energy conservation and emission reduction, providing effective theoretical references and inspirations. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South. Design/methodology/approach: A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed. Findings: It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions. Originality/value: The paper is distinctive in its focus on the interface between accounting and "actual" (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage. [ABSTRACT FROM AUTHOR]

This study focuses on green parties in government and analyzes the political economy of public spending for biodiversity and landscape protection, comparing it with other environmental and non-environmental spending categories. Using panel data covering 26 OECD economies during the sample period from 1995 to 2021, we employ an error-correction approach that effectively accounts for both the presence of stochastic trends in the data and the structure of public budgets. Our findings highlight significant differences in the political economy of biodiversity and landscape protection spending compared with other environmental expenditures. Firstly, while governments under the participation of green parties generally allocate more funds to other environmental issues, the same does not hold true for biodiversity. Secondly, growth rates of other environmental expenditures increase considerably during election periods, whereas expenditures dedicated to biodiversity and landscape protection tend to shrink. Thirdly, environmental expenditures are more procyclical in comparison with public spending for non-environmental purposes, where, however, under green parties in government the cyclicality of biodiversity and landscape protection expenditure is mitigated during periods of fiscal adjustments. These results underscore the importance of establishing enhanced and counter-cyclical funding mechanisms, bolstered by support from supranational organizations, to ensure continuous and effective preservation of biodiversity. [ABSTRACT FROM AUTHOR]

Network data envelopment analysis (NDEA) is an extension of standard DEA that models the efficiency assessment of decision‐making units (DMUs) by considering their internal structure. While in standard DEA, the DMU is regarded as a single process, in NDEA, the DMU is viewed as a network of interconnected sub‐processes (stages, divisions), where the flow of the intermediate products (measures) is essential in the efficiency assessment. In the prevalent conventional methodological approach to NDEA, the sub‐processes are assumed as distinct entities with distinct inputs and outputs. Thus, each sub‐process has its own production possibility set (PPS), which can be derived axiomatically from a set of assumptions using the minimum extrapolation principle. The PPS of the overall system is defined as the composition of the individual PPSs. The conventional approach comprises all the methods, in which the system and the divisional efficiencies are computed jointly in a single mathematical program. A fundamental property connecting the system with the divisional efficiencies is that a system is overall efficient if and only if its divisions are all efficient. In NDEA, regardless of the method used, there are cases where none of the observed DMUs is rendered overall efficient as corroborated by real‐world case studies. This is the main issue we discuss in this paper and the motivation to propose an alternative, non‐conventional, approach to address it in the frame of two‐stage processes. We consider the two‐stage process as a system that can be viewed from two perspectives depending on the role of the intermediate measures: the system as producer and as consumer of the intermediates. As our approach is based on standard DEA, it satisfies the basic desirable properties. The fundamental NDEA property, that the overall system is efficient if and only if both perspectives are efficient, is met. The efficient frontier of the system is explicitly defined by the overall efficient observed DMUs, and the inefficient DMUs are projected on the efficient frontier of the system. A convergent procedure is presented for this purpose. The proposed models are equivalently expressed in both the multiplier and the envelopment forms due to strict primal‐dual correspondence and can operate under both constant and variable returns‐to‐scale assumptions. We use the case of 22 automotive manufacturers for the fiscal year 2019 as an example to illustrate our approach. Comparison with other NDEA methods is also provided. [ABSTRACT FROM AUTHOR]

Aim Methods Results Conclusion The importance of comprehensive geriatric assessment (CGA) is increasing in aging societies worldwide. However, there are few comprehensive studies on CGA, resulting in a limited understanding of its implementation rate, temporal changes and factors associated with its implementation. We aimed to investigate the implementation status of CGA and its regional variance in Japan.Using the Diagnosis Procedure Combination database, we investigated CGA trends, and identified the patient, hospital and regional factors associated with its implementation. We identified patients aged ≥65 years who were admitted for the first time between 2016 and 2020 with a diagnosis of stroke, heart failure, pneumonia, bone fracture or colorectal cancer. We examined the CGA implementation rate according to patient and hospital characteristics. We also investigated temporal changes and tendencies to carry out CGA in different prefectures.A total of 1 974 817 patients were analyzed, of whom 570 696 (28.9%) underwent CGA. The implementation trend increased steadily from 25.3% in fiscal year 2016 to 33.4% in fiscal year 2019. The implementation rate also increased with patient age (30.3% in patients aged ≥95 years). Regional variations in its implementation status were observed, with a higher tendency to be implemented in areas near major metropolitan regions. A trend toward carrying out CGA for colorectal cancer, but not for other diseases, has been observed in eastern Japan.Although CGA is increasingly carried out, considerable regional differences remain in its implementation status. Initiatives to reduce variations are necessary. Geriatr Gerontol Int 2024; ••: ••–••. [ABSTRACT FROM AUTHOR]

The internet and digital media have significantly changed the way information is produced, disseminated and consumed, which has had a profound impact on cultural, social and political dynamics. Social media, such as Twitter (now known as X), enable immediate and delayed interaction with a wide audience. Online personas of political figures, such as the X account @aniesbubble, are in the spotlight in the 2024 election campaign, especially in attracting the attention of potential young voters in Indonesia. This research aims to ana)lyze the critical multimodal discourse on X @aniesbubble account in the context of the 2024 election political campaign. The main focus is to understand how multimodal ele-ments are used to shape opinions and interactions with audiences, as well as the implica-tions of using this strategy in cultural and political contexts. This research uses a qualita-tive method with a multimodal critical discourse analysis approach. The main data was taken from the X @aniesbubble account in the time period before the general election until the determination of the election winner. The analysis was conducted based on Norman Fairclough's theory, which includes three levels of analysis: text (micro), discursive practice (meso), and social praxis (macro). Additional data was obtained from relevant books, news articles, and journal articles. The research found that the @aniesbubble X account succeeded in creating an authentic and attractive political persona for the younger generation through the use of glocalization and cultural hybridity strategies. The account also demonstrates the dynamic interaction between global and local influences, and is able to convert social capital into economic capital through the active participation of fans. The findings suggest that social media plays an important role in shaping political and cultural narratives. [ABSTRACT FROM AUTHOR]

Many argue that work motivation varies with year of birth, suggesting the utility of generational labels such as Z, Y, X, or Baby Boomer. This article tests this generational hypothesis by using multilevel regressions with data from 584,217 individuals sampled by the Integrated Values Survey in 113 countries over more than 30 years. The results show that the importance of work first increases and then decreases with an individual's age and that the importance of work tends to decrease for everyone with the passing of historical time. These age and period effects make later-born generations seem work averse, while birth year and thus generational membership hardly explain work motivation after accounting for age and period effects. The article also tests whether ten other work-related attitudes can be explained through generational membership. The results suggest that the historical time period and an individual's life course explain work motivation and work attitudes better than generational membership. This life course and historical explanation is suggested as an alternative to the generational hypothesis of work motivation and attitudes that prevails in much of the literature. [ABSTRACT FROM AUTHOR]

By applying robust control the decision maker wants to make good decisions when his model is only a good approximation of the true one. Such decisions are said to be robust to model misspecification. In this paper it is shown that the application of the usual robust control framework in discrete time problems is associated with some interesting, if not unexpected, results. Results that have far reaching consequences when robust control is applied sequentially, say every year in fiscal policy or every quarter (month) in monetary policy. This is true when unstructured uncertainty à la Hansen and Sargent is used, both in the case of a "probabilistically sophisticated" and a non- "probabilistically sophisticated" decision maker, or when uncertainty is related to unknown structural parameters of the model. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the impact of the global financial crisis on accounting conservatism. Accordingly, the financial data of companies traded on Borsa Istanbul between 2005 and 2012 are analyzed. The financial data of the companies included in the analysis were obtained using the Public Disclosure Platform and Thomson Refinitiv Datastream program. In the study, 2005-2007 periods were categorized as pre-crisis period, 2008-2009 periods as crisis period and 2010-2012 periods as post-crisis period. In the study, the ratio of market capitalization to book value and C score are used to measure accounting conservatism. Unit root and multicollinearity tests were conducted for the variables used in the analysis. Panel data analysis and Driscoll-Kraay robust estimator are used to determine the impact of the crisis on conservatism. The findings show that the global financial crisis has an impact on the level of accounting conservatism, that the level of conservatism decreased during the crisis period, and increased more post-crisis period compared to the pre-crisis and crisis period. In the study, a negative relationship was found between the financial crisis period and accounting conservatism, while a positive relationship was found in post-crisis period. [ABSTRACT FROM AUTHOR]

In this paper, taking into account the maturation period of prey, we propose a predator-prey model with time delay and fear effect. We confirm the well-posedness of the model system, explore the stability of the equilibria and uniform persistence of the model, and investigate Hopf bifurcations. Moreover, we also numerically explore the global continuation of the Hopf bifurcation. Interestingly, our results show that as the delay increases, the stable and unstable periodic solutions may both disappear and the unstable positive equilibrium may regain its stability. These results reveal how the maturation delay and the fear effect jointly impact the population dynamics of the predator-prey system. [ABSTRACT FROM AUTHOR]

This article aims to evaluate the financial health of companies operating in the automotive industry in the Slovak Republic and to predict impending bankruptcy using a selected mathematical-statistical method. The research sample consisted of 351 companies from the automotive industry. The basis for the creation of the prediction model is the financial indicators from the previous accounting period. The most significant indicators were selected using LASSO regression. The mathematical-statistical logit method was used to create the model. The success rate of the resulting logit model is assumed to be 78% in predicting the possible bankruptcy of companies in the automotive industry. [ABSTRACT FROM AUTHOR]

Introduction Musculoskeletal injuries affect nearly a million service members annually within the DoD, ultimately costing the U.S. Military half a billion dollars in direct patient costs and a significant loss to fleet readiness as many members are assigned days on limited duty (LIMDU) until they are deemed medically fit to return to duty (RTD). The new approach implemented by Navy Medicine in 2022, called "condition-based LIMDU," aims to drastically impact the time in which Sailors and Marines spend under a provider's care by assigning LIMDU days based on a standardized set of guidelines. This study provides a quantitative analysis on LIMDU duration, before and after implementation of the new condition-based LIMDU paradigm, to increase the understanding on the effectiveness and impact to fleet readiness and to assess the accuracy of suggested patient outcome timelines. Materials and Methods De-identified and aggregated data were obtained from the Naval Medical Forces Atlantic's (NMFL) LIMDU Sailor and Marine Readiness Tracker System (SMART) program for all active duty military patients with ICD-10 code for musculoskeletal conditions. Only closed LIMDU cases in which active duty patients were given a final status of RTD were included. This study analyzed top musculoskeletal ICD-10 codes, optimum period (weeks), maximum period (weeks), and average days on LIMDU assigned at NMFL centers (medical and non-medical) for fiscal years 2021 (FY21) and 2022 (FY22). As well as descriptive statistics, t -test analysis was used to test if there was a difference between FY21 and FY22 and at what point the difference was no longer significant. Critical value method was then used to compare the top five most common musculoskeletal injuries to determine the accuracy of recommended LIMDU days to actual average assigned LIMDU per injury type. A color-coded compliance chart was created based on the results. Results The results showed that for RTD population, the implementation of condition-based LIMDU significantly decreased average days assigned on LIMDU by 33%. In fact, there is a 35-day (5-week) difference before we can confidently say that the difference between FY21 and FY22 is no longer statistically significant. This significant decrease in LIMDU days, before and after implementation, is a trend consistent at both medical and non-medical NMFL centers; however, medical centers reported significantly more assigned LIMDU days for both years. The five most common injuries of FY21 and FY22 were low back pain, pain in shoulder, pain in hip, pain in knee, and pain in ankle. Before implementation, all five of these injury types far exceeded the recommended amount of LIMDU days. With the new condition-based LIMDU paradigm, the average assigned LIMDU days for pain in hip, pain in knee, and pain in ankle were all found to be in compliance with the recommended LIMDU days within a 99% confidence level. Conclusions The new condition-based LIMDU paradigm is successful in its aim to improve fleet readiness by returning Sailors and Marines to full duty status significantly faster. Regular assessment of ICD-10 diagnosis codes and update to recommended LIMDU assignment timelines should be conducted to maximize the effectiveness and accuracy for all medical conditions. [ABSTRACT FROM AUTHOR]

Copyright of FiFo Berichte is the property of University of Cologne, FiFo Institute for Public Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Does good news cover bad news? We present evidence from the Chinese stock market, in which the fiscal year is always the same as the calendar year. Listed firms are required to announce their annual report by the end of April, coinciding with the deadline for the release of their first‐quarter reports. We find that firms with negative earnings surprises in the previous year are more likely to postpone the announcement of their annual report until they announce their first‐quarter report. However, we find no evidence to suggest that this bundling disclosure weakens market responses to information in annual reports. [ABSTRACT FROM AUTHOR]

IGFBP7 has been found to play an important role in inflammatory diseases, such as acute lung injury (ALI). However, the role of IGFBP7 in different stages of inflammation remains unclear. Transcriptome sequencing was used to identify the regulatory genes of IGFBP7, and endothelial IGFBP7 expression was knocked down using Aplnr-Dre mice to evaluate the endothelial proliferation capacity. The expression of proliferation-related genes was detected by Western blotting and RT-PCR assays. In the present study, we found that knockdown of IGFBP7 in endothelial cells significantly decreases the expression of endothelial cell proliferation-related genes and cell number in the recovery phase but not in the acute phase of ALI. Mechanistically, using bulk-RNA sequencing and CO-IP, we found that IGFBP7 promotes phosphorylation of FOS and subsequently up-regulates YAP1 molecules, thereby promoting endothelial cell proliferation. This study indicated that IGFBP7 has diverse roles in different stages of ALI, which extends the understanding of IGFBP7 in different stages of ALI and suggests that IGFBP7 as a potential therapeutic target in ALI needs to take into account the period specificity of ALI. [ABSTRACT FROM AUTHOR]

SW Sex-type stars are the dominate population of cataclysmic variables (CVs) just above the period gap and are vital for understanding of CV evolution. We have monitored TT Tri for nearly 15 yr, and more observations yield a more reliable estimation for its orbital period variation. In this work, we present a detailed analysis about its orbital period variation. TT Tri experiences a rapid period decay with a decay rate of |$-5.67\times 10^{-11}\, \mathrm{s/s}$| plus a period oscillation at about 9.6 yr. The oscillation could be caused by the magnetic activities of the low-mass star or/and a circumbinary body, while the rapid period decrease cannot be accounted for by the magnetic braking or even including an intensive disc wind. We find that mass overflow though the L 3 point can take the angular momentum away effectively and that this mass overflow could account for the rapid period decay observed in TT Tri. We propose that this kind of angular momentum loss may play a crucial role in CV evolution, and further research is in progress. [ABSTRACT FROM AUTHOR]

• New panel dataset of Marxist variables for 43 countries from 2000 to 2014. • Dataset includes rates of surplus value, composition of capital, shares of productive activity, and profit rates for the global economy. • The paper tests Marx's hypotheses on economic development at the world level. • Marx was right at the global level: capital intensity rises faster than exploitation rate, and the global profit rate declines. • Productive capital relocated to China, and unproductive activity increased in developed countries. We assess Marx's hypotheses about capitalist development on a global scale by constructing a new dataset of Marxist variables (profit rates, exploitation rates, composition of capital, and shares of productive activity) for 43 major economies, derived from world input-output data and national accounts in the 2000–2014 period. Consistent with Marx's hypotheses, the average profit rate declines at the world level, between countries, and within countries. The global rate of exploitation increases until 2008 but stagnates after the financial crisis, while capital intensity continued to increase. At the cross-country level, rich countries became increasingly dominated by unproductive activity. China absorbed much of the world's productive activity and kept the labor share of value added roughly constant at the world level. [ABSTRACT FROM AUTHOR]

The document titled "Fiscal Year 2023 Honor Roll" lists the names of individuals and organizations who have made financial contributions to the Near Eastern Archaeology journal. The contributors are categorized into different levels based on the amount of their donations, ranging from Benefactors ($20,000 and up) to Donors (up to $100). The list includes a diverse range of names, reflecting the support and interest in the field of Near Eastern archaeology from various individuals and institutions. [Extracted from the article]

Copyright of Nachrichten aus der Chemie is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Managing a significant budget cut is always challenging for libraries. After years of flat budgets with reduced spending power, compounded with a large budget reduction brought on by a pandemic, this quickly becomes a crisis. While the logistics of determining the most essential parts of the collection to retain are important, communicating with faculty and ensuring transparency during this difficult process is even more so. The University of South Florida Libraries navigated these murky waters in the 2020/2021 fiscal year. This article provides a clearer understanding of our funding and collections criteria and details how we established a communication plan. [ABSTRACT FROM AUTHOR]

Recently, two ultralong-period radio transients, GLEAM-X J162759.5-523504.3 (J1627) and GPM J1839-10 (J1839), were discovered with spin periods longer than 1000 s. The origin of these two ultralong-period radio transients is intriguing in understanding the spin evolution of neutron stars (NSs). In this work, we examine whether the interaction between strong magnetized NSs and fallback disks can spin NSs down to the observed ultralong period. Our simulations found that the magnetar + fallback disk model can account for the observed period, period derivative, and X-ray luminosity of J1627 in the quasi-spin-equilibrium stage. To evolve to the current state of J1627, the initial mass-accretion rate of the fallback disk and the magnetic field of the NS are in the range of (1.1–30) × 1024 g s−1 and (2–5) × 1014 G, respectively. In the active lifetime of the fallback disk, it is impossible for J1839 to achieve the observed upper limit of the period derivative. Therefore, we propose that J1839 may be in the second ejector phase after the fallback disk becomes inactive. Those NSs with a magnetic field of (2–6) × 1014 G and a fallback disk with an initial mass-accretion rate of ∼1024–1026 g s−1 are possible progenitors of J1839. [ABSTRACT FROM AUTHOR]

Introduction Obesity prevalence in Military Health System (MHS) children has been reported through fiscal year (FY) 2012 as consistently lower than in the general population. Our study reports military pediatric overweight, obesity, and severe obesity prevalence through FY2018. We compared FY2018 prevalence to a sample of the general population using National Health and National Health and Nutrition Examination Survey (NHANES) 2017-2018 data. Materials and methods The MHS Data Repository was queried for all children aged 2-17 years seen at any military treatment facility between FY2012 and FY2018. We calculated overweight and obesity (classes 1, 2, and 3) prevalence for each FY and performed subgroup analysis for sex, age, and sponsor rank. We also compared FY2018 to NHANES 2017-2018 data. This study was approved by the Walter Reed National Military Medical Center Institutional Review Board. Results The prevalence of overweight and obesity was stable from FY2012 (14.4% and 11.3%, respectively) to FY2018 (14.1% and 10.7%). Rates of classes 2 and 3 obesity combined were also stable at around 2.5% of all children. In FY2018, obesity prevalence was greater in assigned males, increased with age, and was highest in 16-17-year-olds (odds ratio: 2.75) and children with an enlisted military sponsor (odds ratio: 1.78). Compared to NHANES, MHS children had lower rates of obesity (10.7% versus 19.3%) with a smaller proportion of severe obesity (24% versus 32%). Conclusions The prevalence of pediatric overweight and obesity in the MHS was stable over time. Disparities were observed between age and sponsor rank groups. When compared to the general population, overall obesity prevalence was lower in younger military children. Further research is needed to explore disparities and to identify optimal strategies to mitigate the increase in obesity prevalence with age. [ABSTRACT FROM AUTHOR]

This research was designed in a random sampling method for detecting legal drawbacks in Chattogram North Forest Division, Bangladesh. Land use and land cover (LULC) change, normalised difference vegetation indexing (NDVI), hotspot analysis, IDW and Ripley's K function were applied for spatial analysis of forest crimes of five fiscal years. The LULC showed forests degraded from 76% to 12% while the NDVI was 0.37 to 1. In 13 detected hotspots, a 2% probability of occurring offences in neighbouring areas of each hotspot was determined by hotspot analysis and IDW respectively. Ripley's K showed randomly distributed hotspots. [ABSTRACT FROM AUTHOR]

The US Air Force must retain the capacity to deploy bombers extensively into the Pacific to deter a potentially hostile People's Republic of China, despite the increasing threat of antiaccess/area denial measures hindering naval and conventional basing operations. Tankers play a crucial role in facilitating the operations of long-range bombers. Therefore, the Air Force should prioritize enhancing its air refueling fleet capability and capacity by garnering congressional support to transition entirely from the KC-135, procuring additional KC-46s, and expediting the acquisition of the next-generation tanker. Through analysis of unclassified sources and the Fiscal Year 24 National Defense Authorization Act, this article asserts that revitalizing the development and funding for the Air Force's aging air refueling fleet is imperative. Strengthening the US tanker fleet will guarantee a credible conventional strike deterrence capability over long distances, while also meeting the demands of joint force operation. [ABSTRACT FROM AUTHOR]

The stability index of petroleum disperse systems can be calculated using continuous scanning of the optical profile of the asphaltene precipitation, taking into account the induction period of the asphaltene particle aggregation under the preset external conditions. Modification of the ASTM D7061 procedure allows taking into account the induction period of the asphaltene aggregation and different aggregation mechanisms (diffusion- and reaction-limited aggregation). This opens prospects for improving the procedures for express analysis of asphaltene-containing dispersions in the future. The control of the stability of asphaltene-containing systems is the base element for developing of a mathematical model of the kinetics of chemical processes occurring in a stratum, pipeline, or reactor. [ABSTRACT FROM AUTHOR]

The conflict that arose between Soviet Armenia and Soviet Azerbaijan over Nagorno-Karabakh in 1988 festered throughout the final years of the Soviet Union and sparked a major war between the newly independent Armenia and Azerbaijan in 1992–1994. Most accounts of this period have suggested that the administration of George H. W. Bush took a largely hands-off approach to the Nagorno-Karabakh conflict, but this article shows that in fact the Bush administration pursued a much more active policy that reflected support for the Soviet Union and then Russia, a strong domestic Armenian-American lobby, and regional priorities, as well as a growing awareness of the West's failure to stem violence in Yugoslavia. The Bush administration was hoping to prevent all-out war between Armenia and Azerbaijan, but after the war began, the administration did what it could to try to limit and halt the violence. [ABSTRACT FROM AUTHOR]

Differences in surveillance methods have resulted in significant variability in referral volumes and referral completion rates across cardiac neurodevelopmental programs, with frequent barriers to referral completion including high no-show rates, lack of education, and inaccessibility for underrepresented populations. The purpose of this study was to describe implementation of a standardized surveillance program and investigate impact on referral volume and completion over a two-year period. Between fiscal years 2021 and 2022, a surveillance program was implemented which standardized assessment of neurodevelopmental risk via a checklist as well as family education and referral procedures. All patients referred to the cardiac neurodevelopmental program during these two fiscal years were included in the analysis, and patient referrals were categorized as complete or incomplete (due to physician-related or patient-related factors). Referral completion rates between fiscal years were compared using two sample Z test of proportions, while associations between referral completion and demographic/anatomical variables were completed using chi-square tests of independence. Implementation of the formal surveillance program resulted in a 66.7% increase in referral volume. Proportions of both incomplete referrals (z = 2.00, p < 0.05) and incomplete referrals due to physician-related factors (z = 4.34, p < 0.01) were significantly lower after implementation. A significant association was found after implementation between referral completion and race/ethnicity (x2 = 14.08, p < 0.01) due to a significantly high proportion of completed referrals for patients identifying as Hispanic/Latino within the overall distribution of patients. This study describes the successful implementation of a standardized surveillance program, including improvements to referral volume and completion rate. Findings also support implementation of methods that emphasize physician surveillance methods and improve accessibility for historically marginalized groups at greatest risk for disparities in access and quality of care. [ABSTRACT FROM AUTHOR]

Objective – Beginning in Fiscal Year 2023, a university initiated a multi-year transition to an incentive-based budget model, under which the University Libraries budget would eventually be dependent upon yearly contributions from colleges. Such a change could result in the colleges having a more profound interest in library services and resources. In anticipation of any changes in thoughts and perceptions on existing University Libraries services, researchers crafted a survey for administrators, faculty, and staff focused on academic units related to the health sciences. The collected information would inform library budget decisions with the goal of optimizing support for research and educational interests. Methods – An acquisitions and collection management librarian, electronic resources librarian, two health science liaisons, and a staff member reviewed and considered distributing validated surveys to health science faculty, staff, and administrators. Ultimately, researchers concluded that a local survey would allow the University Libraries to address health science community needs and gauge use of library services. In late October 2022, the researchers obtained Institutional Review Board approval and distributed the online survey from mid-November to mid-December 2022. Results – This survey collected 112 responses from health science administrators, faculty, and staff. Many faculty and staff members had used University Libraries services for more than 16 years. By contrast, most administrators started using the library within the past six years. Costshare agreements intrigued participants as mechanisms for maintaining existing subscriptions or paying for new databases and e-journals. Most participants supported improving immediate access to full-text articles instead of relying on interlibrary loans. Participants desired to build upon existing knowledge of Open Access publishing. Results revealed inefficiencies in how the library communicates changes in collections (e.g., journals, books) and services. Conclusion – A report of the study findings sent to library administration fulfilled the research aim to inform budget decision making. With the possibility of reduced funds under the new internal budgeting model to both academic programs and the library, the study supports consideration of internal cost-sharing agreements. Findings exposed the lack of awareness of the library’s efforts at decision making transparency, which requires exploration of alternative communication methods. Research findings also revealed awareness of Open Educational Resources and Open Access publishing as areas that deserve heightened promotional efforts from librarians. Finally, this local survey and methodology provides a template for potential use at other institutions. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Buprenorphine in an extended-release formulation intended for use in laboratory subjects is frequently administered to rats to provide extended analgesia without repeated handling. While levels of buprenorphine may persist in serum once extended-release buprenorphine has been introduced, exposure to opioids can cause opioid tolerance or opioid-induced hypersensitivity. This work examined the analgesic duration and efficacy of a single administration of extended-release buprenorphine intended for use in laboratory subjects in models of inflammatory pain and post-operative pain and the development of opioid tolerance in rat. After subcutaneous administration of 1 mg/kg extended-release buprenorphine, analgesic efficacy did not persist for the expected 72 hours. No changes were observed in mechanical thresholds in the hindpaws that were contralateral to the injury, suggesting a lack of centrally mediated opioid-induced hypersensitivity. To determine whether opioid tolerance arose acutely after one exposure to extended-release buprenorphine, we conducted the warm water tail flick assay; on Day 1 we administered either saline or extended-release buprenorphine (1 mg/kg) and on Day 3 we quantified the standard buprenorphine dose-response curve (0.1–3 mg/kg). Rats previously given extended-release buprenorphine displayed decreased analgesic responses after administration of standard buprenorphine as compared to the robust efficacy of standard buprenorphine in control subjects. Males appeared to show evidence of acute opioid tolerance, while females previously exposed to opioid did not demonstrate a decreased response at the doses examined. Taken together, these results suggest that opioid tolerance arises quickly in male rats after exposure to the extended-release formulation of buprenorphine. This tolerance may account for the brief period of antinociception observed. [ABSTRACT FROM AUTHOR]

Bangladesh experienced a massive surge in humanitarian crises after the 1971 Liberation War due to the systematic use of violence at both public and private spheres. Fictional accounts of the post-conflict period depict women as subjected to institutionalised sexism and aggravated physical and mental violence. Critical studies on such narratives often reiterate a stereotypical and essentialising discourse surrounding women's identity, characterising them as helpless and passive victims of discrimination and exploitation. Drawing upon Judith Butler's notions of precarity and agency, we argue that the Bangladeshi-born British writer Tahmima Anam's The Good Muslim transcends victimhood narratives by creating a more nuanced image of woman as vulnerable victims and resisting subjects at the same time. The novel is preoccupied with notions of vulnerability, violence, religious zealotry, and family estrangement. The findings reveal that the precariousness of women in the post-war period is caused and aggravated by violence and oppression perpetrated at political, social, and religious spheres. Female characters like Maya and Piya are presented as empowered agents of transformation when it comes to vulnerable situations that render them as insignificant and precarious. The study concludes that the novel contests and alters the stereotypical representations of women embedded in normalising and hegemonic discourses. [ABSTRACT FROM AUTHOR]

This article contains the Visual Resources Association (VRA) Annual Treasurer's Report originally given at the VRA's Mid-Year Business Meeting on March 22, 2024. The report summarizes the end-of-fiscal-year finances for 2023. [ABSTRACT FROM AUTHOR]