The Extent of Segmental Reporting and its Value Relevance:Cross-Country Evidence

Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analyzed to investigate the level of segmental information that was published by companies in these two countries. Design/methodology/approach: Using the Ohlson (1995) model, the study employs regression analysis to test the hypotheses relating to the value relevance of the segmental disclosures uncovered. In addition, one-way ANOVA and Kruskal-Wallis tests are used to investigate any variation in segmental reporting among sectors. Findings: The findings indicate that the amount of segmental information disclosed by the sample firms differs across sectors. Moreover, the segmental information provided (including the number of segments and the amounts of disclosure) is value relevant and can explain the variations in firms share prices. Practical implications: The results of the current investigation have implications for policy makers, including the International Accounting Standards Board, as well as for accounting regulators in Jordan and Qatar. They suggest that the segmental disclosures supplied under IFRS 8 are value relevant for equity prices in a developing country context. Compliance with IFRS 8 should thus be monitored to ensure that all firms provide the segmental disclosures that they are meant to supply under the terms of the standard. Originality/value: This paper is one of the few to provide empirical evidence on the role of segmental reporting following the post-implementation review that was conducted for IFRS 8. 2018, Emerald Publishing Limited

Metal-poor stars observed with the automated planet finder telescope. I. Discovery of five carbon-enhanced metal-poor stars from LAMOST

We report on the discovery of five carbon-enhanced metal-poor (CEMP) stars in the metallicity range of $-3.3<$ [Fe/H] $<-2.4$. These stars were selected from the LAMOST DR3 low-resolution (R$\sim$ 2,000) spectroscopic database as metal-poor candidates and followed-up with high-resolution spectroscopy (R$\sim$110,000) with the LICK/APF. Stellar parameters and individual abundances for 25 chemical elements (from Li to Eu) are presented for the first time. These stars exhibit chemical abundance patterns that are similar to those reported in other literature studies of very and extremely metal-poor stars. One of our targets, J2114$-$0616, shows high enhancement in carbon ([C/Fe]=1.37), nitrogen ([N/Fe]= 1.88), barium ([Ba/Fe]=1.00), and europium ([Eu/Fe]=0.84). Such chemical abundance pattern suggests that J2114$-$0616 can be classified as CEMP-r/s star. In addition, the star J1054+0528 can be classified as a CEMP-rI star, with [Eu/Fe]=0.44 and [Ba/Fe]=$-$0.52. The other stars in our sample show no enhancements in neutron-capture elements and can be classified as CEMP-no stars. We also performed a kinematic and dynamical analysis of the sample stars based on Gaia DR2 data. The kinematic parameters, orbits, and binding energy of these stars, show that J2114$-$0616 is member of the outer halo population, while the remaining stars belong to the inner halo population but with an accreted origin. Collectively, these results add important constraints on the origin and evolution of CEMP stars as well as on their possible formation scenarios

Is Internet Reporting Useful?:Evidence from Egypt

Purpose: The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock Exchange (EGX). Design/methodology/approach: A decision-usefulness theoretical framework is used as a lens for the study, in order to shed light on: internet infrastructure and its use for disclosure purposes in Egypt; the benefits of and trends in practices relating to CIR in Egypt; how the information presented accords with the qualitative characteristics of �usefulness� set out in the IASB�s conceptual framework of 2010; and the potential economic consequences of CIR. Findings: The results indicate reasonable satisfaction with internet infrastructure in Egypt. The interviewees are intensive users of the internet, including accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative characteristics of accounting information as set out in the IASB framework. Research limitations/implications: The use of the interview method is subject to some limitations. These include: the perceived lack of anonymity, which may restrict the extent to which participants speak honestly or openly about the topic being investigated; the non-standardisation of responses � which can result in the inability to make systematic generalisations; and interviewees� perceptions being influenced by events which have taken place prior to the discussion. Practical implications: This research provides substantive insights for policy makers about the current attitudes of interested parties concerning CIR in Egypt. Originality/value: This study contributes to our knowledge in a number of ways, as it provides up-to-date evidence of interested parties� views concerning CIR practices and it indicates how CIR has affected the quality of financial information disclosure practices. Moreover, this study extends prior research on the use of the internet as a disclosure channel by considering a different empirical site, namely Egypt, and also by adopting a different theoretical framework. � 2018, Emerald Publishing Limited

Should a Fully Covered Self-Expandable Biliary Metal Stent Be Anchored with a Double-Pigtail Plastic Stent? A Retrospective Study

BACKGROUND The migration rate of fully covered self-expandable metal stents (FCSEMSs) has been reported to be between 14% to 37%. Anchoring of FCSEMSs using a double-pigtail plastic stent (DPS) may decrease migration. AIM To compare stent migration rates between patients who received FCSEMS alone and those who received both an FCSEMS and anchoring DPS. METHODS We conducted a retrospective analysis of endoscopy reporting system and medical records of 1366 patients who underwent endoscopic retrograde cholangiopancreatography (ERCP) with FCSEMS placement at the University of Kentucky health care. Between July 2015 and April 2017, 203 patients with FCSEMS insertion for the treatment of malignant biliary stricture, benign biliary stricture, post-sphincterotomy bleeding, bile leak, and cholangitis drainage were identified. The review and analysis were conducted through our endoscopy reporting system (ProVation® MD) and medical records. Categorical data were analyzed using Chi-Square and Fischer exact test and continuous data using non-parametric tests. A regression analysis was performed to identify factors independently associated with increased risk of stent migration. We determined an FCSEMS migration endoscopically if the stent was no longer visible in the major papilla. RESULTS 1366 patients had undergone ERCP by three advanced endoscopists over 21-mo period; among these, 203 patients had FCSEMSs placed. 65 patients had FCSEMSs with DPS, and 138 had FCSEMSs alone. 65 patients had FCSEMSs with DPS, and 138 had FCSEMSs alone. 95 patients had a malignant stricture, 82 patients had a benign stricture, 12 patients had bile leak, 12 patients had cholangitis, and nine patients had post-sphincterotomy bleeding. The migration rate in patients with anchored FCSEMSs with DPS was 6%, and those without anchoring DPS was 10% (P = 0.35). Overall, migration was reported in 18 patients with FCSEMSs placement out of 203 patients with an overall migration rate of 9.7%. There was no significant association between anchoring the FCSEMSs with DPS and the risk of stent migration. Only patients with the previous sphincterotomy and begin biliary stricture were found to have a statistically significant difference in the migration rate between patients who had FCSEMS with DPS and FCSEMS alone (P = 0.01). CONCLUSION The risk of migration of biliary FCSEMS was 9.7 %. Anchoring an FCSEMS with DPS does not decrease the risk of stent migration

Should a fully covered self-expandable biliary metal stent be anchored with a double-pigtail plastic stent? A retrospective study

Background: The migration rate of fully covered self-expandable metal stents (FCSEMSs) has been reported to be between 14% to 37%. Anchoring of FCSEMSs using a double-pigtail plastic stent (DPS) may decrease migration. Aim: To compare stent migration rates between patients who received FCSEMS alone and those who received both an FCSEMS and anchoring DPS. Methods: We conducted a retrospective analysis of endoscopy reporting system and medical records of 1366 patients who underwent endoscopic retrograde cholangiopancreatography (ERCP) with FCSEMS placement at the University of Kentucky health care. Between July 2015 and April 2017, 203 patients with FCSEMS insertion for the treatment of malignant biliary stricture, benign biliary stricture, post-sphincterotomy bleeding, bile leak, and cholangitis drainage were identified. The review and analysis were conducted through our endoscopy reporting system (ProVation® MD) and medical records. Categorical data were analyzed using Chi-Square and Fischer exact test and continuous data using nonparametric tests. A regression analysis was performed to identify factors independently associated with increased risk of stent migration. We determined an FCSEMS migration endoscopically if the stent was no longer visible in the major papilla. Results: 1366 patients had undergone ERCP by three advanced endoscopists over 21-mo period; among these, 203 patients had FCSEMSs placed. 65 patients had FCSEMSs with DPS, and 138 had FCSEMSs alone. 65 patients had FCSEMSs with DPS, and 138 had FCSEMSs alone. 95 patients had a malignant stricture, 82 patients had a benign stricture, 12 patients had bile leak, 12 patients had cholangitis, and nine patients had post-sphincterotomy bleeding. The migration rate in patients with anchored FCSEMSs with DPS was 6%, and those without anchoring DPS was 10% (P = 0.35). Overall, migration was reported in 18 patients with FCSEMSs placement out of 203 patients with an overall migration rate of 9.7%. There was no significant association between anchoring the FCSEMSs with DPS and the risk of stent migration. Only patients with the previous sphincterotomy and begin biliary stricture were found to have a statistically significant difference in the migration rate between patients who had FCSEMS with DPS and FCSEMS alone (P = 0.01). Conclusion: The risk of migration of biliary FCSEMS was 9.7 %. Anchoring an FCSEMS with DPS does not decrease the risk of stent migration

Observing Nearby Nuclei on Paramagnetic Trityls and MOFs via DNP and Electron Decoupling

Dynamic nuclear polarization (DNP) is an NMR sensitivity enhancement technique that mediates polarization transfer from unpaired electrons to NMR-active nuclei. Despite its success in elucidating important structural information on biological and inorganic materials, the detailed polarization-transfer pathway from the electrons to the nearby and then the bulk solvent nuclei, and finally to the molecules of interest-remains unclear. In particular, the nuclei in the paramagnetic polarizing agent play significant roles in relaying the enhanced NMR polarizations to more remote nuclei. Despite their importance, the direct NMR observation of these nuclei is challenging because of poor sensitivity. Here, we show that a combined DNP and electron decoupling approach can facilitate direct NMR detection of these nuclei. We achieved an ∼80 % improvement in NMR intensity via electron decoupling at 0.35 T and 80 K on trityl radicals. Moreover, we recorded a DNP enhancement factor of urn:x-wiley:09476539:media:chem202202556:chem202202556-math-0001 ∼90 and ∼11 % higher NMR intensity using electron decoupling on paramagnetic metal-organic framework, magnesium hexaoxytriphenylene (MgHOTP MOF)

SrIsoMed: an open access strontium isotopes database for the Mediterranean

This paper presents SrIsoMed, an open access and open source searchable database of published 87Sr/86Sr values from countries that have coastlines on the Mediterranean Sea. The Mediterranean has been characterized by pronounced human mobility at different regional scales, as well as extensive material cultural networks, making it a prime area for strontium isotopic analyses for palaeomobility and provenance studies. SrIsoMed follows the example of several recent initiatives that have compiled isotopic data in searchable web-based databases, and its interactive maps and search functionalities are anticipated to make it an important research tool. With this paper we wish not only to increase the visibility and subsequent use of this database, but also to invite scholars to contribute data and bring to our attention omissions or suggestions for further future improvement.Material Culture Studie

Restoration of Completely Transected Common Bile Duct Continuity Using Single Operator Cholangioscopy

Common bile duct (CBD) injury, ranging from a partial tear to a complete transection, is a major surgical complication of cholecystectomy with significant morbidity and mortality. Proper management of these complex injuries depends on the type and extent of injury and time of recognition. Identifying and repairing injuries during cholecystectomy can prevent development of complications, but this only occurs in about one-third of cases. We report a novel technique to reconnect a transected CBD with assistance of single-operator cholangioscopy