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Scott, David. „Annual Reports Online9844Annual Reports Online. 369 Broadway, San Francisco, CA 94133: The Annual Reports Library URL: http://zpub.com/sf/arl/“. Electronic Resources Review 2, Nr. 5 (Mai 1998): 50–51. http://dx.doi.org/10.1108/err.1998.2.5.50.44.
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Osesoga, Maria Stefani, und Jimmy Ardianto. „Pengaruh Opini Audit Terhadap Earnings Response Coefficient“. Jurnal ULTIMA Accounting 3, Nr. 2 (01.12.2011): 64–83. http://dx.doi.org/10.31937/akuntansi.v3i2.435.
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The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response Coefficient or ERC. This research used control variables, which are beta, leverage, and PBV. The tests conducted in this study were normality test using normal probability plot, the autocorrelation test using Durbin-Watson, multicollinearity test using the value of tolerance and VIF, and heteroscedasticity test using the scatter plot graphic. The hypotheses were tested by using multiple regressions. The results of the study showed that PBV had significant impact on ERC, and indicated that investors had not appreciated the audit opinion information disclosed by the companies in their annual reports for their investment decision.
Keywords: Audit Opinion, Beta, Earnings Response Coefficient, Leverage, Price to Book Value.
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Boyle, Erik S., Melissa F. Lewis-Western und Timothy A. Seidel. „Do Quarterly and Annual Financial Statements Reflect Similar Financial Statement Error in the Post-SOX Era?“ Journal of Financial Reporting 6, Nr. 1 (01.03.2021): 1–31. http://dx.doi.org/10.2308/jfr-2020-003.
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ABSTRACT The U.S. has invested substantial resources into the regulation and oversight of public-company financial reporting. While these investments should incentivize high-quality reporting among quarterly and annual financial statements, the sharp rise in public company auditor oversight may disproportionately benefit annual reports given the fiscal year-centric nature of audits. We compare the within company-year difference in financial statement error between quarterly and annual financial reports and examine how any difference changed following SOX. We find that pre-SOX error is lower for audited financial statements than for reviewed financial statements and that this difference increases following SOX. Additional tests suggest that elevated auditor oversight, rather than managerial incentives, is the impetus for the change. Despite regulatory investment designed to incentivize the production of high-quality quarterly and annual financial statements, the post-SOX difference in error between quarterly and annual financial statements appears to have increased. Data Availability: Data are available from public sources cited in the text. JEL Classifications: M41; M42.
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Kulevicz, Rosane Aparecida, Grasiela Edith de Oliveira Porfirio, Ozeni Souza de Oliveira, Arturo Alejandro Zavala Zavala, Benedito Albuquerque da Silva und Michel Constantino. „Influence of sustainability reports on social and environmental issues: bibliometric analysis and the word cloud approach“. Environmental Reviews 28, Nr. 4 (Dezember 2020): 380–86. http://dx.doi.org/10.1139/er-2019-0075.
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The aim of the present study is to analyze how corporate sustainability reports address socio-environmental issues and business development through bibliometric analysis. The search led to 53 articles indexed in the ScienceDirect database between 2012 and 2017. A bibliometric analysis was applied to sustainability reports and to several topics, namely: “sustainability report” (SR) and “corporate sustainability” (CS), triple bottom line (TBL), eco-innovation in business (ECO), and “global reporting initiative” (GRI). The word cloud approach was applied to each keyword in the quantitative analysis. Annual publication frequency was applied to identify the year accounting for the largest number of publications. The target of the descriptive analysis applied to the sample was determined; it consists in metrically determining the frequency of each variable. The inferential analysis compared the means recorded for the subsets of the sample; it is a technique commonly used to investigate data. Friedman’s test was used to compare the behavior of the research groups. The keywords sustainability, business, reporting, environment, social, and performance were found. These words appeared in most of the analyzed articles; they represented the conceptual core of each topic involved in the “sustainability report” (SR). Based on the selected articles, companies surveyed over the years have incorporated sustainability concepts into their strategic planning to ensure the satisfaction and needs of future generations. The disclosure of information available in sustainability reports has become a marketing instrument that may clearly provide evidence of business activities or inactivity.
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Gouiaa, Raef, Daniel Zéghal und Meriem El Aoun. „An analysis of the relation between enterprise risk management (ERM) information disclosure and traditional risk measures in the US banking sector“. Risk Governance and Control: Financial Markets and Institutions 10, Nr. 1 (2020): 61–74. http://dx.doi.org/10.22495/rgcv10i1p5.
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The purpose of this article is to validate the quality and the relevance of enterprise risk management (ERM) information disclosure by analyzing the relation between the different dimensions of ERM disclosed in the annual report and the traditional measures of risk in the US banking sector. We use content analysis to measure ERM dimensions and a correlation analysis to document the links between risk exposure, consequences, and strategies (Aebi, Sabato, & Schimd, 2012), and the traditional measures of risk (Schnatterly, Clark, Howe, & DeVaughn, 2019) disclosed in the annual reports from 2006 to 2009. We then separately make the analysis for the period before and after the crisis to identify any effect of the crisis on ERM information’s ability to predict and reflect the banking sector’s traditional risk (Maingot, Quon, & Zéghal, 2018). Our results reveal the overall validity of ERM information in assessing traditional risk measures through a significant correlation between ERM exposure, consequences and strategies, and most of the traditional measures of risk. Finally, we confirmed the relevance and the robustness of our results through a portfolio analysis approach. This research sheds new light on the relevance of ERM information by introducing a new framework and a new methodology for assessing the validity of this information within the banking sector, where risk management plays a vital role. The results are potentially useful for banks regulators as well as for producers and users of the information on banking risks.
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Polivenok, Igor V., Frank J. Molloy, Christian L. Gilbert, Mark Danton, Ali Dodge-Khatami, Sri O. Rao, John P. Breinholt, Marcelo Cardarelli, Jamie S. Penk und William M. Novick. „Results of international assistance for a paediatric heart surgery programme in a single Ukrainian centre“. Cardiology in the Young 29, Nr. 3 (28.02.2019): 363–68. http://dx.doi.org/10.1017/s1047951118002457.
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AbstractBackgroundSurgery for CHD has been slow to develop in parts of the former Soviet Union. The impact of an 8-year surgical assistance programme between an emerging centre and a multi-disciplinary international team that comprised healthcare professionals from developed cardiac programmes is analysed and presented.Material and methodsThe international paediatric assistance programme included five main components – intermittent clinical visits to the site annually, medical education, biomedical engineering support, nurse empowerment, and team-based practice development. Data were analysed from visiting teams and local databases before and since commencement of assistance in 2007 (era A: 2000–2007; era B: 2008–2015). The following variables were compared between periods: annual case volume, operative mortality, case complexity based on Risk Adjustment for Congenital Heart Surgery (RACHS-1), and RACHS-adjusted standardised mortality ratio.ResultsA total of 154 RACHS-classifiable operations were performed during era A, with a mean annual case volume by local surgeons of 19.3 at 95% confidence interval 14.3–24.2, with an operative mortality of 4.6% and a standardised mortality ratio of 2.1. In era B, surgical volume increased to a mean of 103.1 annual cases (95% confidence interval 69.1–137.2, p<0.0001). There was a non-significant (p=0.84) increase in operative mortality (5.7%), but a decrease in standardised mortality ratio (1.2) owing to an increase in case complexity. In era B, the proportion of local surgeon-led surgeries during visits from the international team increased from 0% (0/27) in 2008 to 98% (58/59) in the final year of analysis.ConclusionsThe model of assistance described in this report led to improved adjusted mortality, increased case volume, complexity, and independent operating skills.
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Kosciuch, Karl L., Andrew C. Kasner und Keith A. Arnold. „Annual Reproductive Success of Culvert-Dwelling Cliff Swallows in East-Central Texas“. Condor 103, Nr. 4 (01.11.2001): 879–85. http://dx.doi.org/10.1093/condor/103.4.879.
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Abstract Most studies describing reproductive biology of an avian species provide some measure of annual reproductive success (ARS), frequently reported per nest or per egg. These measurements do not indicate the success of average females in the population. We report conventional measures of reproductive success along with ARS(b), number of broods successfully reared per female, and ARS(k), number of young successfully reared per female. We calculated ARS for four culvert-dwelling Cliff Swallow (Petrochelidon pyrrhonota) colonies in east-central Texas from 1982 to 1985 (n = 1805 nests) and compared our calculations of ARS with those reported for other regions. We analyzed differences in number of fledglings per female to estimate variation in ARS among years and among culverts. In east-central Texas, ARS differed significantly among years and among culverts. We attributed variation in ARS to predation and abiotic factors. Consistent reporting of ARS would facilitate comparisons among populations or species over multiple scales. Éxito Reproductivo Anual de Petrochelidon pyrrhonota que Forman Colonias en Puentes del Este-Central de Texas Resumen. La mayoría de los estudios que describen la biología reproductiva de especies de aves proveen alguna medida de éxito reproductivo anual (ERA), la cual, se reporta frecuentemente por nido o por huevo. Estas medidas no indican el éxito reproductivo de las hembras promedio de la población. Nosotros reportamos medidas convencionales de éxito reproductivo junto con el ERA(b), número de nidadas exitosamente criadas por hembra y ERA(k), número de juveniles exitosamente criados por hembra. Calculamos el ERA para cuatro colonias de Petrochelidon pyrrhonota que habitan puentes en el este-central de Texas desde 1982 hasta 1985 (n = 1805 nidos) y comparamos nuestros cálculos de ERA con aquellos reportados para otras regiones. Analizamos las diferencias en el número de pichones por hembra para estimar variaciones en el ERA entre años y entre puentes. En el este-central de Texas el ERA varió significativamente entre años y entre puentes. Atribuimos la variación en el ERA a depredación y factores abióticos. El informe consistente de valores de ERA facilitaría la comparación entre poblaciones y especies a través de múltiples escalas.
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Adely, Fida J. „EDUCATING WOMEN FOR DEVELOPMENT: THE ARAB HUMAN DEVELOPMENT REPORT 2005 AND THE PROBLEM WITH WOMEN'S CHOICES“. International Journal of Middle East Studies 41, Nr. 1 (Februar 2009): 105–22. http://dx.doi.org/10.1017/s0020743808090144.
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In the 1980s, after a decades-long emphasis on economic growth as the primary engine for development, a number of prominent economists and development practitioners heralded a new era in the conceptualization of development as primarily a human endeavor with improved life chances and quality of life as the proper end. Thus was coined the term “human development,” followed by subsequent efforts to delineate the essential dimensions of human development and the appropriate measures of a development endeavor that no longer had “growth” (and, more narrowly, increased income) as its primary indicator but now sought to measure human ends, capabilities, and opportunities. Of most prominence, the United Nations Development Programme (UNDP) took up this charge in the form of an annual global human development report, releasing the first one in 1990. Perhaps no other human development reports have received as much attention in the past few years as have the Arab human development reports.
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Eriandani, Rizky. „Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal“. AKRUAL: Jurnal Akuntansi 1, Nr. 2 (06.04.2010): 118. http://dx.doi.org/10.26740/jaj.v1n2.p118-136.
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AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.
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Kramer, Anneke, Rianne Boenink, Marlies Noordzij, Jizzo R. Bosdriesz, Vianda S. Stel, Palma Beltrán, Juan C. Ruiz et al. „The ERA-EDTA Registry Annual Report 2017: a summary“. Clinical Kidney Journal 13, Nr. 4 (22.06.2020): 693–709. http://dx.doi.org/10.1093/ckj/sfaa048.
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Abstract Background This article presents a summary of the 2017 Annual Report of the European Renal Association–European Dialysis and Transplant Association (ERA-EDTA) Registry and describes the epidemiology of renal replacement therapy (RRT) for end-stage renal disease (ESRD) in 37 countries. Methods The ERA-EDTA Registry received individual patient data on patients undergoing RRT for ESRD in 2017 from 32 national or regional renal registries and aggregated data from 21 registries. The incidence and prevalence of RRT, kidney transplantation activity and survival probabilities of these patients were calculated. Results In 2017, the ERA-EDTA Registry covered a general population of 694 million people. The incidence of RRT for ESRD was 127 per million population (pmp), ranging from 37 pmp in Ukraine to 252 pmp in Greece. A total of 62% of patients were men, 52% were ≥65 years of age and 23% had diabetes mellitus as the primary renal disease. The treatment modality at the onset of RRT was haemodialysis for 85% of patients. On 31 December 2017, the prevalence of RRT was 854 pmp, ranging from 210 pmp in Ukraine to 1965 pmp in Portugal. The transplant rate in 2017 was 33 pmp, ranging from 3 pmp in Ukraine to 103 pmp in the Spanish region of Catalonia. For patients commencing RRT during 2008–12, the unadjusted 5-year patient survival probability for all RRT modalities combined was 50.8%.
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Chairani, Chairani, und Sylvia Veronica Siregar. „The effect of enterprise risk management on financial performance and firm value: the role of environmental, social and governance performance“. Meditari Accountancy Research 29, Nr. 3 (03.06.2021): 647–70. http://dx.doi.org/10.1108/medar-09-2019-0549.
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Purpose This study aims to examine the effect of enterprise risk management (ERM) on financial performance and firm value, as well as the moderating role of environmental, social and governance (ESG) performance. Design/methodology/approach The samples in this study are listed companies in the ASEAN 5 (Indonesia, Malaysia, Philippines, Singapore and Thailand) during the years 2014–2018, with total observations of 680 firm-years. Fixed effect panel data regressions were used to test the hypotheses. The data was collected from Financial Report, Annual Reports and Thomson Reuters. Findings The results show that ERM has a positive significant effect on financial performance and firm value. This paper also finds that ESG has a significant moderating role in increasing the effect of ERM on firm value. Further, this paper divides the samples into sensitive and non-sensitive industries and find a significant moderating role of ESG performance on firm performance for sensitive industries. Originality/value Extant studies have not empirically examined the moderating role of ESG on the effect of ERM on firm performance and firm value. The findings have important implications in suggesting that firms need to analyze various threats and opportunities related to and ESG risks in achieving competitive advantage.
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Maingot, Michael, Tony Quon und Daniel Zeghal. „The disclosure of enterprise risk management (ERM) information: An overview of Canadian regulations for risk disclosure“. Journal of Governance and Regulation 2, Nr. 4 (2013): 13–21. http://dx.doi.org/10.22495/jgr_v2_i4_p2.
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This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS). U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A) section of the annual report prescribed by the Canadian Securities Administrators (CSA) in National Instrument 51-102 Continuous Disclosure Obligations are examined. Since these risk disclosures are voluntary, the actual disclosures in the MD&A section of the annual report are entirely at the discretion of management subject to effective board oversight.
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Widyaningdyah, Agnes Utari, und Luandre Ezra. „Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness“. Jurnal Reviu Akuntansi dan Keuangan 10, Nr. 2 (30.07.2020): 234. http://dx.doi.org/10.22219/jrak.v10i2.11507.
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EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.
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Driscoll, Mark D., Ganesan Sathya, Layla F. Saidi, Michael S. DeMott, Russell Hilf und Robert A. Bambara. „An Explanation for Observed Estrogen Receptor Binding to Single-Stranded Estrogen-Responsive Element DNA“. Molecular Endocrinology 13, Nr. 6 (01.06.1999): 958–68. http://dx.doi.org/10.1210/mend.13.6.0296.
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Abstract Estrogen-inducible genes contain an enhancer called the estrogen response element (ERE), a double-stranded inverted repeat. The estrogen receptor (ER) is generally thought to bind to the double-stranded ERE. However, some reports provide evidence that an ER homodimer can bind a single strand of the ERE and suggest that single-stranded ERE binding is the preferred binding mode for ER. Since these two models describe quite different mechanisms of receptor action, we have attempted to reconcile the observations. Analyzing DNA structure by nuclease sensitivity, we found that two identical molecules of a single strand of DNA containing the ERE sequence can partially anneal in an antiparallel manner. Bimolecular annealing produces double-stranded inverted repeats, with adjacent unannealed tails. The amount of annealing correlates exactly with the ability of ER to bind bimolecular EREs. Either strand of an ERE could anneal to itself in a way that would bind ER. We conclude that ER binds only the annealed double-stranded ERE both in vitro and in vivo.
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Hakim, Muhammad Lukman. „ANALISIS PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO“. JAF- Journal of Accounting and Finance 2, Nr. 1 (19.07.2019): 1. http://dx.doi.org/10.25124/jaf.v2i1.1963.
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This study aims to determine the effect of public ownership, board size, leverage, and firm size on Enterprise Risk Management (ERM) in companies incorporated in the LQ45 index on the Indonesia Stock Exchange in 2015 - 2017. Data collection methods in this study use data sources secondary in the form of annual reports of companies incorporated in the LQ45 index. This research uses purposive sampling with a number of samples as many as 32 companies. Based on the results of testing, public ownership, board size, leverage, and company size simultaneously have a significant effect on ERM. Partially it can be concluded that the size of the board of commissioners and leverage has a significant positive effect on ERM. Whereas public ownership and company size do not have a significant effect on ERM.
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Pangaribuan, Hisar, Raynald Wilbert P. Donni, Oluwatoyin Muse Johnson Popoola und Jenny Sihombing. „Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee“. Indian-Pacific Journal of Accounting and Finance 3, Nr. 1 (01.01.2019): 4–22. http://dx.doi.org/10.52962/ipjaf.2019.3.1.61.
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Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users. It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of the Fourth industrial revolution. An appropriate and sufficient disclosure in the Annual report indicates a reflection of the effective implementation of the company's operational, strategic, financial and compliance objectives that have been carried out by the management. This study employed secondary data obtained from the annual report for the banks listed in the Indonesia Stock Exchange (IDX). The data for internal control disclosure was observed through a content analysis approach by calculating the internal control system index obtained in the annual report. This study has shown that companies with high earnings quality report more openly convey the application of internal controls system disclosure. This study demonstrated that company with the high characteristics of the audit committee would significantly increase disclosure of internal controls system than a company without audit committee. Supervision, as one of the internal controls established by the management, enhances the performances of the audit committee in ensuring compliance through full disclosure of the financial statements. Thus, restoring users’ trust and confidence in making informed and useful decisions on information emanating from the management.
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Grigg, Jonathan, Jürg Barben, Kajsa Bohlin, Mark L. Everard, Graham Hall, Mariëlle Pijnenburg, Kostas N. Priftis, Franca Rusconi und Fabio Midulla. „Key paediatric messages from Amsterdam“. ERJ Open Research 2, Nr. 2 (April 2016): 00020–2016. http://dx.doi.org/10.1183/23120541.00020-2016.
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The Paediatric Assembly of the European Respiratory Society (ERS) maintained its high profile at the 2015 ERS International Congress in Amsterdam. There were symposia on preschool wheeze, respiratory sounds and cystic fibrosis; an educational skills workshop on paediatric respiratory resuscitation; a hot topic session on risk factors and early origins of respiratory diseases; a meet the expert session on paediatric lung function test reference values; and the annual paediatric grand round. In this report the Chairs of the Paediatric Assembly's Groups highlight the key messages from the abstracts presented at the Congress.
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Murniati, Murniati. „Prospektus Industri Perhotelan di Era Digital dan Pasca Pandemi di Indonesia“. Jurnal Manajemen Jayanegara 13, Nr. 1 (25.04.2021): 6–12. http://dx.doi.org/10.52956/jmj.v13i1.26.
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Jurnal ini bertujuan untuk mengetahui prospek bisnis industri hotel di era digital dan pasca pandemi. Kami melakukan simulasi berdasarkan estimasi pertumbuhan pengguna internet , tourism arrival dan kinerja hotel menggunakan data dari annual report tahunan semua hotel yang terdaftar di bursa saham baik di Indonesia dan malaysia setiap tahun dari tahun 2000 hingga 2019. Dalam membuat forcasting kinerja hotel, penelitian ini menggunakan model Autoregressive moving average (ARMA). Hasil estimasi digunakan untuk membandingkan kinerja industri perhotelan di Indonesia dari tahun 2000 hingga tahun 2019. Kami menemukan bahwa dengan inklusi internet yang masif memudahkan konsumen untuk membuat keputusan dalam memilih akomodasi.Kata kunci: industri perhotelan, era digital, pasca pandemi
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Heier, Jan Richard. „Accounting for the ravages of war: Corporate reporting at a troubled American railroad during the Civil War“. Accounting History 15, Nr. 2 (Mai 2010): 199–228. http://dx.doi.org/10.1177/1032373209359325.
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From 1861 to 1865, the Louisville and Nashville Railroad suffered cruelly from Civil War actions along its entire length. The railroad’s annual reports from this era left a chronicle of the destructive nature of war and its effect on the economic fortunes of the business. These reports show the resilience of the company for its ability to both plan for and cope with the depredations inflicted by the war. They also provide an excellent look at the procedures developed by the railroad to account for the extraordinary business situations brought on by the physical and economic losses of war. These inventive procedures maintained the institutional integrity of the railroad and eventually would be the foundation for some modern accounting procedures for troubled companies.
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Erin Olayinka, Adedayo, Uwalomwa Uwuigbe, Eriabie Sylvester, Olubukola Ranti Uwuigbe und Omoike Osereme Amiolemen. „Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions“. Investment Management and Financial Innovations 16, Nr. 4 (18.10.2019): 16–27. http://dx.doi.org/10.21511/imfi.16(4).2019.02.
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This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector. The study engaged the use of content analysis of the selected listed firms’ annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years (pre-ERM period) (2007–2011) and another five years period (post-ERM period) (2013–2017). In attaining the proposed objectives, the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables. The study observed from the findings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period. This study adds to the body of knowledge in the area of corporate reporting, risk disclosure, risk management and accounting quality in emerging economies especially the Sub-Saharan African countries.
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Ponomareva, Karina A. „Report on the annual conference of the International bureau of fiscal documentation (IBFD) (Amsterdam, April 29‐30, 2019)“. Law Enforcement Review 3, Nr. 2 (13.09.2019): 124–26. http://dx.doi.org/10.24147/2542-1514.2019.3(2).124-126.
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The article presents the report of the annual conference of the International Bureau of financial documentation (IBFD) on "Taxation in the digital economy era", held on April 29‐30, 2019 in Amsterdam, the Netherlands. The most relevant topics at the 2019 conference were: distribution of tax rights between States in relation to digital business models; problems of establishing a tax competence to the tax jurisdiction; problems of taxation of digital transnational companies.
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Taszarek, Mateusz, John Allen, Tomáš Púčik, Pieter Groenemeijer, Bartosz Czernecki, Leszek Kolendowicz, Kostas Lagouvardos, Vasiliki Kotroni und Wolfgang Schulz. „A Climatology of Thunderstorms across Europe from a Synthesis of Multiple Data Sources“. Journal of Climate 32, Nr. 6 (08.03.2019): 1813–37. http://dx.doi.org/10.1175/jcli-d-18-0372.1.
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Abstract The climatology of (severe) thunderstorm days is investigated on a pan-European scale for the period of 1979–2017. For this purpose, sounding measurements, surface observations, lightning data from ZEUS (a European-wide lightning detection system) and European Cooperation for Lightning Detection (EUCLID), ERA-Interim, and severe weather reports are compared and their respective strengths and weaknesses are discussed. The research focuses on the annual cycles in thunderstorm activity and their spatial variability. According to all datasets thunderstorms are the most frequent in the central Mediterranean, the Alps, the Balkan Peninsula, and the Carpathians. Proxies for severe thunderstorm environments show similar patterns, but severe weather reports instead have their highest frequency over central Europe. Annual peak thunderstorm activity is in July and August over northern, eastern, and central Europe, contrasting with peaks in May and June over western and southeastern Europe. The Mediterranean, driven by the warm waters, has predominant activity in the fall (western part) and winter (eastern part) while the nearby Iberian Peninsula and eastern Turkey have peaks in April and May. Trend analysis of the mean annual number of days with thunderstorms since 1979 indicates an increase over the Alps and central, southeastern, and eastern Europe with a decrease over the southwest. Multiannual changes refer also to changes in the pattern of the annual cycle. Comparison of different data sources revealed that although lightning data provide the most objective sampling of thunderstorm activity, short operating periods and areas devoid of sensors limit their utility. In contrast, reanalysis complements these disadvantages to provide a longer climatology, but is prone to errors related to modeling thunderstorm occurrence and the numerical simulation itself.
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Amankwa, Richard Fosu, John Kweku Mensah Mawutor und Eric Boachie Yiadom. „A Panel Examination of IFRS Adoption and Financial Statement Quality: Evidence from Selected Firms in Ghana“. International Journal of Accounting & Finance Review 5, Nr. 2 (16.09.2020): 45–53. http://dx.doi.org/10.46281/ijafr.v5i2.768.
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This study examined the effect of IFRS adoption on the quality of financial statements of selected firms on the Ghana Stock Exchange. The study used the extent of management practices as a metric for financial statement quality. The audited annual reports of the selected firms from the GSE were analyzed using a panel regression model over the period 2001-2006 and 2007-2014. The study finds the adoption of IFRS to be significantly and negatively affect earnings management practices and, thus, improves financial statement quality. On the extent of earnings management practices, the study finds a decrease in the post-adoption era as opposed to the pre-adoption era, signifying an improvement in accounting quality. The panel regression results show that adopting IFRS significantly decreases the extent of earnings management.
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Cintineo, John L., Travis M. Smith, Valliappa Lakshmanan, Harold E. Brooks und Kiel L. Ortega. „An Objective High-Resolution Hail Climatology of the Contiguous United States“. Weather and Forecasting 27, Nr. 5 (16.05.2012): 1235–48. http://dx.doi.org/10.1175/waf-d-11-00151.1.
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Abstract The threat of damaging hail from severe thunderstorms affects many communities and industries on a yearly basis, with annual economic losses in excess of $1 billion (U.S. dollars). Past hail climatology has typically relied on the National Oceanic and Atmospheric Administration/National Climatic Data Center’s (NOAA/NCDC) Storm Data publication, which has numerous reporting biases and nonmeteorological artifacts. This research seeks to quantify the spatial and temporal characteristics of contiguous United States (CONUS) hail fall, derived from multiradar multisensor (MRMS) algorithms for several years during the Next-Generation Weather Radar (NEXRAD) era, leveraging the Multiyear Reanalysis of Remotely Sensed Storms (MYRORSS) dataset at NOAA’s National Severe Storms Laboratory (NSSL). The primary MRMS product used in this study is the maximum expected size of hail (MESH). The preliminary climatology includes 42 months of quality controlled and reprocessed MESH grids, which spans the warm seasons for four years (2007–10), covering 98% of all Storm Data hail reports during that time. The dataset has 0.01° latitude × 0.01° longitude × 31 vertical levels spatial resolution, and 5-min temporal resolution. Radar-based and reports-based methods of hail climatology are compared. MRMS MESH demonstrates superior coverage and resolution over Storm Data hail reports, and is largely unbiased. The results reveal a broad maximum of annual hail fall in the Great Plains and a diminished secondary maximum in the Southeast United States. Potential explanations for the differences in the two methods of hail climatology are also discussed.
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Santoso, Eko Budi, und Meiliana Tan. „PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA“. Jurnal Riset Akuntansi dan Keuangan 7, Nr. 1 (01.02.2011): 1. http://dx.doi.org/10.21460/jrak.2011.71.29.
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The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, except 2007. The number of sample is 53 samples from 28 companies collected. By using regression analysis, the result of this research show that : (a) managerial ownership has no influence on earnings quality;(b) institutional ownership has no influence on earnings quality; (c) the level of CSR disclosure has influence on earnings quality; and (d) the corporate governance perception index (CGPI) rate has no influence on earnings quality in five percent level of significance,but it is significant in ten percent level of significance. This result indicates that investors asses the CSR information disclosed by the companies in their annual reports for their investment decision.Keywords: corporate governance mechanism, corporate social responsibility, earning quality
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Kaban, Reny Fitriana, und Novita Setyawati. „Analysis of Sharia Banking Efficiency in Industry Revolution 4.0 Era“. International Journal of Social Science and Business 4, Nr. 4 (10.12.2020): 536. http://dx.doi.org/10.23887/ijssb.v4i4.29537.
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This research aimed to analyze the efficiency of Sharia Banking in Indonesia for the period of 2013-201, the era of industry revolution 4.0. The research method used Data Envelopment Analysis while the data was taken from the annual report of Sharia Banking Statistic issued by Indonesia Financial Services Authority for the intended years. The input variables were the third-party fund, labor cost, and other cost while the output variables were total financings and operating income. Both with CRS and VRS model input approach, Sharia Banking in Indonesia generally already had high-efficiency value either based on years or banks. The banks who had not been in high-efficiency criteria were highly recommended learning from the benchmark banks. The result showed in general the use of technology and the internet by Sharia Banking was already appropriate, which caused their operations running efficiently.
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Maingot, Michael, Tony Quon und Daniel Zéghal. „The effect of the financial crisis on risk disclosures: a comparative study of U.S. and Canadian corporations“. Corporate Ownership and Control 11, Nr. 3 (2014): 447–58. http://dx.doi.org/10.22495/cocv11i3conf2p6.
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The effect of the financial crisis on enterprise risk management (ERM) disclosures was examined through a content analysis of the 2007 and 2008 annual reports of S&P 500 and S&P- TSX Composite companies in the energy, materials, industrials, and consumer discretionary sectors. Fourteen types of risk were tracked and categorized. The total number of risk disclosures by S&P 500 companies hardly increased at all from 2007 to 2008, while the total number of risk disclosures by TSX companies increased slightly. Overall, the 2008 financial crisis has not had a major impact, if any, on risk disclosures by major non-financial U.S. and Canadian corporations
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Maingot, Michael, Tony Quon und Daniel Zéghal. „The effect of the financial crisis on the disclosed level of risk: A comparative study of U.S. and Canadian corporations“. Corporate Ownership and Control 11, Nr. 4 (2014): 322–28. http://dx.doi.org/10.22495/cocv11i4c3p3.
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The effect of the financial crisis on the level of enterprise risk management (ERM) disclosures was examined through a content analysis of the 2007 and 2008 annual reports of S&P 500 and S&P-TSX Composite Index companies in the consumer discretionary, energy, industrials, and materials sectors. We found that the 2008 financial crisis had a negligible impact on the level of risk disclosures by major non-financial U.S. and Canadian corporations. Comparing the average levels of risks disclosed between the two countries, any differences in the level of risk exposure, risk consequences, or risk management could not be considered to be statistically significant.
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Badics, Joe. „Shakespeare’s Globe Archive“. Charleston Advisor 21, Nr. 3 (01.01.2020): 51–54. http://dx.doi.org/10.5260/chara.21.3.51.
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“You don’t come to sit at a play, you sit in a play.” This was Ralph Cohen’s comment about the new Globe Theatre to his friend, Patrick Spottisowoode, Director of Globe Education. This endeavor to capture the intimacy of the live theatre as it occurred during Shakespeare’s time is a tribute as well a labor of love. The history of the design and construction era, 1970-1997, and the first 20 years of productions, 1997-2016, have been digitally preserved as an educational resource. The collection includes oral histories, architectural records, essays, programmes, prompt books, annual reports, Around the Globe magazine, and architectural and performance photographs.
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Fadhilah, Miftakhul, und Puji Sucia Sukmaningrum. „PENGARUH ENTERPRISE RISK MANAGEMENT (ERM), KINERJA PERUSAHAAN DAN SIZE TERHADAP NILAI PERUSAHAAN“. Jurnal Ekonomi Syariah Teori dan Terapan 7, Nr. 5 (03.07.2020): 926. http://dx.doi.org/10.20473/vol7iss20205pp926-939.
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This study aims to determine the effect of Enterprise Risk Management (ERM), profitability, leverage, earnings per share and company size on firm value. The method used in this study is the Panel Data Regression with the study population of companies registered in the Jakarta Islamic Index between 2014-2018 period. The sample of this study consists of 13 companies and the data in this study were obtained from the company's annual report from the Indonesia Stock Exchange website. The results showed that profitability and leverage has a positive and significant effect on firm value. And Earning per Share has a negative and significant effect on company value. Meanwhile, Enterprise Risk Management and company size have no significant effect on firm value.Keywords: firm value, enterprise risk management, profitability, leverage, earning per share, size
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Jamhur, Annisak Izzaty, Novi Trisna und Yesri Elva. „Analysis And Design Of Application Of Sales And Control Of Stock Of Daily Goods With Rop (Reorder Point) Method“. Journal of Applied Engineering and Technological Science (JAETS) 1, Nr. 2 (28.06.2020): 142–49. http://dx.doi.org/10.37385/jaets.v1i2.88.
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In the era of globalization now developments in the field of information technology are increasingly rapid. No wonder now more and more shops are starting to develop their administrative systems using information technology and one of them is a shop in the field of daily goods. Some stores use various ways to attract as many customers as possible. So that the data processing is slow and shop owners often have difficulty in finding data that has been processed. To provide satisfactory services for customers, it is necessary to reform several systems, including information systems for sales, purchasing, making daily, monthly, annual sales reports, and inventory data reports using the ROP (Reorder Point) method and designing using the ASI model (System Analysis Information), while the process of making a desktop program or application uses the VISUAL BASIC.NET 2010 programming language that is supported by the MySQL database.
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Daryanto, Wiwiek Mardawiyah, und Popy Oktaviabri Hestiwati. „FINANCIAL PERFORMANCE ANALYSIS OF CONSTRUCTION INDUSTRY: CASE STUDY OF PT. NINDYA KARYA (PERSERO) IN PERIOD OF 2011 - 2015“. Emerging Markets : Business and Management Studies Journal 7, Nr. 2 (06.07.2020): 97–111. http://dx.doi.org/10.33555/ijembm.v7i2.128.
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Financial performance plays an important role in assessing the condition of one company, whether they are healthy or not. Every State-Owned Enterprise has an obligation to report their financial condition in reference to the Decree of Indonesia’s Ministry of Stated-Owned Enterprises No. KEP-100/MBU/2002 regarding health valuation. This study aims to investigate the performance of PT. Nindya Karya (Persero) in eyes of their financial aspect from period of 2011 to 2015. Financial Ratio Analysis (FRA) technique was used as a tool to observe the condition. Company’s published annual reports data were taken into a data collection. By utilizing the eight chosen FRA ratios, the result of the study shows good trends, meaning that it classified as Healthy condition. However, in 2011 the scoring of indicated a Less Healthy condition, which is happening due to the lowest net income compared to the other years. In other words, the company suffers from losses in the high competition between the contractors. Additionally, the result showed a significantly increased in its ratio from 2011 to 2015. This indicates that the company made an effort in improving their competencies in the globalization era. This study will beneficial the company in determining their next strategies for the future references.
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Srivastava, Sunil Kumar. „Artificial Intelligence: Way Forward for India“. IAES International Journal of Artificial Intelligence (IJ-AI) 7, Nr. 1 (01.03.2018): 19. http://dx.doi.org/10.11591/ijai.v7.i1.pp19-32.
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<p>Artificial Intelligence (AI) is likely to transform the way we live and work. Due to its high potential, its adoption is being treated as the fourth industrial revolution. As with any major advancement in technology, it brings with it a spectrum of opportunities as well as challenges. On one hand, several applications have been developed or under development with potential to improve the quality of life significantly. As per a study, it is expected to double the annual economic growth rate of 12 developed countries by 2035. On the other hand, there is a possibility of loss of jobs. As per the available reports, the loss of jobs during the next 10-20 years is estimated to be 47% in the US, 35% in the UK, 49% in Japan, 40% in Australia, and 54% in the EU. In the era of globalization, no country can isolate itself from the impact of the advances in technology. However, the benefits can be maximized and losses can be minimized by putting necessary infrastructure and policy in place. Though several countries have decided their strategy for AI, India has not yet formulated its strategy. The report reviews the international as well as national scenario and suggests way forward for India. </p>
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Wahono, Ellen Monata, und Shinta Permata Sari. „INTENSITAS RESEARCH AND DEVELOPMENT, GOODWILL, INTELLECTUAL CAPITAL DAN PERFORMA FINANSIAL SEBAGAI PENENTU NILAI PERUSAHAAN“. Duconomics Sci-meet (Education & Economics Science Meet) 1 (27.07.2021): 296–306. http://dx.doi.org/10.37010/duconomics.v1.5456.
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The increasingly fierce competition that occurs between companies in the current era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual capital, and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value The increasingly fierce competition that occurs between companies in the current era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual capital, and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value
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Poerwanto, Natalia. „PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014“. CALYPTRA 5, Nr. 2 (01.03.2017): 247. http://dx.doi.org/10.24123/jimus.v5i2.3092.
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Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengungkapan aktivitas Corporate Social Responsibility dalam laporan tahunan perusahaan terhadap Earnings Response Coefficient. Sampel dalam penelitian ini diambil dari perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2014. Pengolahan data dilakukan menggunakan analisis regresi linier berganda dengan model interaksi. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap ERC. Hal itu disebabkan karena minimnya informasi yang diungkapkan perusahaan terkait aktivitas CSR dalam laporan tahunan dan investor tidak sepenuhnya percaya terhadap informasi tersebut.
Kata Kunci: Earnings Response Coefficient (ERC), Pengungkapan Corporate Social Responsibility (CSR)
Abstract –This study aimed to examine the effect of Corporate Social Responsibility activity disclosed in the companies’ annual reports on the Earnings Response Coefficient. The sample in this study was drawn from companies listed on Indonesia Stock Exchange in 2014. Tests carried out using multiple linear regression analysis with interaction models. The results show that the disclosure of CSR does not significantly affect the ERC. It is caused due to lack of CSR information disclosed by companies and investors do not fully confidence toward that information.
Keywords: Earnings Response Coefficient (ERC), Corporate Social Responsibility (CSR) disclosure
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Bosanquet, Anna, und Maria Lorentzon. „Patients at the London Homoeopathic Hospital, 1889–1923“. British Homeopathic Journal 86, Nr. 03 (Juli 1997): 166–72. http://dx.doi.org/10.1016/s0007-0785(97)80085-3.
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AbstractSocial profiles and clinical characteristics of patients at the London Homoeopathic Hospital in the period 1889–1923 are described, based on documentary research. The main sources are 300 volumes of manuscript case notes from this period, discovered in the LHH basement in 1992. Annual hospital reports from 1899 and 1919 provide further illustrative material. Examination of these documents revealed rich information related to medical diagnoses and outcomes of hospital treatment, length of hospital stay and social characteristics such as occupation. Changes over time were identifiable and this is of special interest as the period covered the First World War and an era of marked change in both traditional and homoeopathic medical practice.
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Khan, Majid Jamal, Dildar Hussain und Waqar Mehmood. „Why do firms adopt enterprise risk management (ERM)? Empirical evidence from France“. Management Decision 54, Nr. 8 (19.09.2016): 1886–907. http://dx.doi.org/10.1108/md-09-2015-0400.
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Purpose Enterprise risk management (ERM) is a risk management approach that calls for integrating all the organization-wide risks and takes a portfolio view point of managing organizational risks. The purpose of this paper is to investigate the factor that influence a firm’s decision to adopt ERM. Design/methodology/approach The authors employ a particular technique of survival data analysis, the Cox proportional hazards model, to investigate the factors that lead towards the decision of initiating an ERM programme. The authors constructed a unique sample of French firms derived from the information in 315 corporate news announcements for the hiring of a chief risk officer and information retrieved from publicly available annual reports to identify firms that initiated an ERM programme, over the period from year 1999 to 2008. Findings The results suggest that besides the growing international and local regulatory pressure, factors that are internal to the organizations like the expected probability of financial distress and its explicit and implicit costs, poor earnings performance and the existence of growth opportunities play vital role in motivating firms to adopt ERM. It was also found that corporate governance practices such as the independence of the board may also lead towards an initiation of the ERM. Originality/value This study makes theoretical and methodological contribution the ERM literature by employing a novel methodology and presenting empirical evidence based on data form French firms.
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Tulhasanah, Desra, und Nikmah Nikmah. „PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP RASIO PROFITABILITAS DAN EARNING RESPONSE COEFFICIENT (ERC)“. Jurnal Akuntansi 7, Nr. 3 (17.06.2019): 1–16. http://dx.doi.org/10.33369/j.akuntansi.7.3.1-16.
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The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) incompany’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of thisresearch is manufacturing firms listed in Indonesia Stock Exchange during 2013-2016. This is a quantitativeresearch which the data are analyzed by using multiple linier regression method. Profitability ratio, which in thiscase assessed by proxy Return On Asset, Return On Equity and Net Profit Margin. The result of this research provethat CSRD has significant positive effect on ROA and ROE. Beside, CSRD doesn’t influence NPM and ERC.Therefore, this research was examine the effect of CSRD on profitability ratio and ERC with size and leverage ascontrol variable.Keywords: Corporate Social Responsibility Disclosure (CSRD), Return On Asset, Return On Equity, Net ProfitMargin, Earning Response Coefficient, Size, Leverage.
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Gumono, Clarissa Octa. „PENGARUH ROA, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN ERA JOKOWI – JK“. MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 2, Nr. 2 (02.03.2021): 125–38. http://dx.doi.org/10.37715/mapi.v2i2.1723.
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Taxes are income for the state which are useful for financingstate activities and operations. Unfortunately, taxes are not profitable forcompanies. Taxes can decrease its profit. This situation triggers the companyto take action related to agency theory. This actions taken by managingtax financing so that it can be effective and efficient without violatingexisting regulations. That actions called tax avoidance. Tax avoidance takesadvantages of the grey area in the tax regulations so that the actions takenlegally. Tax avoidance in this study is used as the dependent variable bycalculating the cash effective tax rate (cash ETR). Independent variable inthis study are return on assets (ROA), leverage, and capital intensity. Theexistence of these variables are used to support the purpose of this study.The purpose of this study is to determine the influence of ROA, Leverageand Capital intensity on tax avoidance. The data used are from the financialreports and annual reports of mining sector companies listed in IndonesiaStock Exchange during the Jokowi - JK’s era.
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Belvederesi, Chiara, Megan S. Thompson und Petr E. Komers. „Canada’s federal database is inadequate for the assessment of environmental consequences of oil and gas pipeline failures“. Environmental Reviews 25, Nr. 4 (Dezember 2017): 415–22. http://dx.doi.org/10.1139/er-2017-0003.
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In Canada, the National Energy Board (NEB) regulates inter-provincial oil and gas pipelines and maintains historical records that contain data on oil and gas pipeline accidents; these data include information about operators, the accidents’ cause, and the resulting consequences. New inter-provincial pipelines are being built in Canada to transport fuels, but no comprehensive statistical analysis of the risk to environmental receptors exists. This study assesses the quality and quantity of NEB pipeline failure data available in Canada with a focus on environmental consequences and investigates differences between Canada and a more thoroughly studied jurisdiction, the United States, in tracking accident data. The discrepancies in agencies’ jurisdiction and regulated mileage are analyzed, along with reporting criteria and initial recording year. The level of detail provided by the two agencies is compared, identifying deficiencies in data collection. The Pipeline and Hazardous Materials Safety Administration (PHMSA) regulates 76% of pipelines in the United States, whereas the NEB only monitors 9% of pipelines in Canada. PHMSA provides four databases that include accidents from the 1980s for most pipelines and from 2011 for liquefied natural gas facilities; the NEB database includes accident data starting from 2008, which derive primarily from transmission pipelines. Information about environmental consequences is quite detailed in the US database, which reports 21 descriptive fields, whereas in Canada only two NEB database fields describe environmental outcomes. Moreover, dissimilarities in accident reporting criteria prevent the combination of data from the two agencies. Consequently, the NEB database does not allow for statistically robust and system wide analysis of the environmental consequences of pipeline failures in Canada. Furthermore, to calculate failure rates (annual number of accidents per kilometre of pipeline) for regulated pipelines, annual total mileage estimates are required. Mileage per year is provided by PHMSA for gas gathering, transmission, and distribution pipelines starting from 1984, and for hazardous liquid pipelines from 2004; the NEB provides annual mileage from 2010, a shorter period of record. The Canadian federal agencies are encouraged to improve accuracy and consistency in recording past accidents and in collecting pipeline data, with the goal of preventing and minimizing future pipeline failures.
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Capone, Ralph A. „AMA Reconsiders Opposition to Physician-Assisted Suicide“. Ethics & Medics 41, Nr. 10 (2016): 1–3. http://dx.doi.org/10.5840/em2016411019.
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In 1847, the American Medical Association established the first professional code of ethics for physicians in the United States. Expanded over the years to meet the needs of the medical profession, its most recent edition, adopted in 2016, includes a statement of AMA principles of medical ethics and eleven sets of opinions on various topics. After 169 years of opposition to physician involvement in directly causing patients’ deaths, the AMA is considering a change in its position—a position that has always averred the sacredness of every human life, asserting that the physician’s role is to cure when possible, care always, and ultimately err on the side of protecting and preserving human life. Following its annual meeting this past June, the AMA House of Delegates recommended that the Council on Ethical and Judicial Affairs study aid-in-dying as an end-of- life option and report back at the annual meeting in 2017.
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Daugherty, Brian, und Marshall K. Pitman. „Auditing the Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms“. Current Issues in Auditing 3, Nr. 1 (01.01.2009): B1—B18. http://dx.doi.org/10.2308/ciia.2009.3.1.b1.
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SUMMARY: We present a timely practice-oriented case related to the inspection process of registered firms by the Public Company Accounting Oversight Board (PCAOB). This case allows auditing students an opportunity to explore the unique challenges that public accounting firms auditing U.S. public companies face with respect to the PCAOB inspection process. The case focuses on large and small registered firms (inspected annually and triennially, respectively) receiving an inspection report where the PCAOB identified certain matters considered to be audit deficiencies of such significance that the inspection team believed the audit firm did not obtain sufficient competent evidential matter to support the auditor’s opinion. The case exposes students to the PCAOB inspection process, highlights many deficiencies noted to date by the PCAOB inspectors, and emphasizes the importance of sufficient and appropriately documented audit evidence to support audit opinions. By reviewing ‘deficient’ inspection reports, students gain an appreciation for common audit deficiencies as well as the subjective nature of portions of the authoritative literature and the inspection process itself. The case reinforces students’ understanding of the practical matters involved in appropriately obtaining, evaluating, and documenting audit evidence, as well as educates students on the PCAOB inspection process in order to address important competencies required of Sarbanes-Oxley era audit professionals.
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Shivam, Saloni, Mansour El-Matbouli und Gokhlesh Kumar. „Development of Fish Parasite Vaccines in the OMICs Era: Progress and Opportunities“. Vaccines 9, Nr. 2 (20.02.2021): 179. http://dx.doi.org/10.3390/vaccines9020179.
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Globally, parasites are increasingly being recognized as catastrophic agents in both aquaculture sector and in the wild aquatic habitats leading to an estimated annual loss between 1.05 billion and 9.58 billion USD. The currently available therapeutic and control measures are accompanied by many limitations. Hence, vaccines are recommended as the “only green and effective solution” to address these concerns and protect fish from pathogens. However, vaccine development warrants a better understanding of host–parasite interaction and parasite biology. Currently, only one commercial parasite vaccine is available against the ectoparasite sea lice. Additionally, only a few trials have reported potential vaccine candidates against endoparasites. Transcriptome, genome, and proteomic data at present are available only for a limited number of aquatic parasites. Omics-based interventions can be significant in the identification of suitable vaccine candidates, finally leading to the development of multivalent vaccines for significant protection against parasitic infections in fish. The present review highlights the progress in the immunobiology of pathogenic parasites and the prospects of vaccine development. Finally, an approach for developing a multivalent vaccine for parasitic diseases is presented. Data sources to prepare this review included Pubmed, google scholar, official reports, and websites.
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Steeds, Richard P., Craig E. Stiles, Vishal Sharma, John B. Chambers, Guy Lloyd und William Drake. „Echocardiography and monitoring patients receiving dopamine agonist therapy for hyperprolactinaemia: a joint position statement of the British Society of Echocardiography, the British Heart Valve Society and the Society for Endocrinology“. Echo Research and Practice 6, Nr. 1 (März 2019): G1—G8. http://dx.doi.org/10.1530/erp-18-0069.
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This is a joint position statement of the British Society of Echocardiography, the British Heart Valve Society and the Society for Endocrinology on the role of echocardiography in monitoring patients receiving dopamine agonist (DA) therapy for hyperprolactinaemia. (1) Evidence that DA pharmacotherapy causes abnormal valve morphology and dysfunction at doses used in the management of hyperprolactinaemia is extremely limited. Evidence of clinically significant valve pathology is absent, except for isolated case reports around which questions remain. (2) Attributing change in degree of valvular regurgitation, especially in mild and moderate tricuspid regurgitation, to adverse effects of DA in hyperprolactinaemia should be avoided if there are no associated pathological changes in leaflet thickness, restriction or retraction. It must be noted that even where morphological change in leaflet structure and function may be suspected, grading is semi-quantitative on echocardiography and may vary between different machines, ultrasound settings and operators. (3) Decisions regarding discontinuation of medication should only be made after review of serial imaging by an echocardiographer experienced in analysing drug-induced valvulopathy or carcinoid heart disease. (4) A standard transthoracic echocardiogram should be performed before a patient starts DA therapy for hyperprolactinaemia. Repeat transthoracic echocardiography should then be performed at 5 years after starting cabergoline in patients taking a total weekly dose less than or equal to 2 mg. If there has been no change on the 5-year scan, repeat echocardiography could continue at 5-yearly intervals. If a patient is taking more than a total weekly dose of 2 mg, then annual echocardiography is recommended.
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Chandra, Uday, Michael L. Ettredge und Mary S. Stone. „Enron-Era Disclosure of Off-Balance-Sheet Entities“. Accounting Horizons 20, Nr. 3 (01.09.2006): 231–52. http://dx.doi.org/10.2308/acch.2006.20.3.231.
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The scandal that followed Enron's failure to disclose billions of dollars of debt held by off-balance-sheet entities (OBSEs) prompted investor interest in these entities and motivated auditors to request more accounting guidance. The SEC responded by issuing Financial Release No. 61 (FR-61) to remind managers to follow SEC guidance for disclosures on liquidity and capital resources in the Management's Discussion and Analysis section of the annual report. FR-61 identifies disclosure objectives but does not require specific disclosures. We study how the OBSE-related disclosures of companies that sponsored OBSEs before Enron changed after Enron/FR-61. We find that while OBSEs were widely used by S&P 500 firms before Enron/FR-61, a majority of these firms either did not disclose their OBSEs or, if they did, provided little useful information. After Enron/FR-61, OBSE disclosure levels increased significantly but not uniformly across firms. The pattern of increases suggests that FR-61 reduced regulatory uncertainty and increased the perceived minimum level of required OBSE disclosure. Our results are consistent with the view that general guidance (of the type found in principles- or objectives-based accounting standards) may result in underdisclosure or a large disparity in level of disclosure, and that reminders of responsibility and suggestions to consider specific disclosures partially remedy both problems.
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Zaidi, Umme Kulsoom, Javaid Akhter und Asif Akhtar. „Window Dressing of Financial Statements in the Era of Digital Finance: A Study of Small Cap Indian Companies“. Metamorphosis: A Journal of Management Research 17, Nr. 2 (24.09.2018): 67–75. http://dx.doi.org/10.1177/0972622518799233.
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With the paradigm shift from the local “ bahi-khata (indigenous accounting and record-keeping system)” to the online annual statements, companies are continuously searching for ways to window dress accounts and present a better financial picture. Window dressing is an old phenomenon and lies within the boundaries of lawfulness. As we enter the era of Digital India Programme, it becomes imperative to present correct accounting figures. Studies have revealed that small size companies include more data irregularities than their large size counterparts. Thus, the article aims at analysing the financial statements of 100 companies listed on Nifty Free Float Smallcap Index for the period 2011–2015 with the help of Beneish model. The results indicate that the largest amount of window dressing takes place in the construction industry. The study implies that an in-depth study of the audited reports is required to identify their authenticity and detect any instances of window dressing.
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Letson, Douglas D., Karen K. Fields, Diane K. Hammon, Rachel V. Lee, John W. Peabody und Alan F. List. „A provider-payor approach for determining value in the health reform era: Early reports on the mQure initiative.“ Journal of Clinical Oncology 31, Nr. 31_suppl (01.11.2013): 255. http://dx.doi.org/10.1200/jco.2013.31.31_suppl.255.
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255 Background: Determining value requires detailed measurement of clinical services and associated costs. In the health reform era value demonstration presents a challenge for both providers and payors: providers, unable to demonstrate value, will be unable to attract payors or patients and expand market share; payors, unable to choose the right providers, will lose opportunities to lower costs and raise quality. Methods: In July 2012, the Moffitt Cancer Center (MCC) launched the mQure (MCC – Quality Understanding Research and Evidence) Initiative to (1) measure and improve clinical performance, (2) increase compliance to evidence-based/cost conscious cancer-care pathways, and (3) demonstrate value. We introduced Clinical Performance and Value (CPV) vignettes, a value measurement tool, to measure pathway adherence, determine diagnostic accuracy and appropriate use of diagnostic tools starting with breast and lung cancer. For selected performance items identified by the CPVs, we audited medical records directly. Results: Measurement revealed high value practices, for example, diagnostic accuracy, appropriate rates of biopsy and more accurate staging compared to other groups. Value determination led to one signed plus two pending payor partnerships to implement a shared savings contract, find ways to reduce utilization and explore creating payor-led networks. The focus on individual responsibility for adherence to evidence-based practices has had an unanticipated and seemingly paradoxical benefit of shifting the group to narrow practice variation thereby shifting providers to a more self-aware culture. An external benefit is that the value signal has led to discussions to form accountable care organization (ACO) networks for cancer care. Since mQure’s inception, MCC has created partnerships with 3 hospitals. Based on the breast cancer initiative alone, financial models indicate an estimated savings of up to $2 million annually that arise from higher quality, fewer unnecessary tests and improved pathway compliance. Conclusions: In just one year, the large scale mQure project has led to expanded provider partnerships, new quality-based arrangements with payors and the formation a specialty-ACO.
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Mamun, Abdullah, Nana Y. Nsiah, Meenakshi Srinivasan, Ayyappa Chaturvedula, Riyaz Basha, Deanna Cross, Harlan P. Jones, Karabi Nandy und Jamboor K. Vishwanatha. „Diversity in the Era of Precision Medicine - From Bench to Bedside Implementation“. Ethnicity & Disease 29, Nr. 3 (18.07.2019): 517–24. http://dx.doi.org/10.18865/ed.29.3.517.
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Recent evidence shows how patients’ unique genetic makeup can affect disease outcomes and the increasing availability of targeted treatments promises a future in health care, whereby treatments will be tailored to individual needs. This article reports on the topics discussed at the 13th Annual Texas Conference on Health Disparities, organized by the Texas Center for Health Disparities at the University of North Texas Health Science Center; the meeting focused on the theme, “Diversity in the Era of Precision Medicine” and was held during June 2018 in Fort Worth, Texas. The primary focus of this conference, which brought together clinical and basic scientists, was on the inclusion of diversity in precision medicine to bridge the gap in health disparities. Here, we present the highlights of the conference that include the potential application of precision medicine at the population level, the effects of precision medicine and direct-to-consumer testing on health disparities, genetic basis of health disparities, pharmacogenomics, and strategies to enhance participation of under-represented populations in precision medicine. Furthermore, we conclude with recommendations for future implementation, including how to mitigate disparities in genomics services and enhance participation of diverse groups in clinical trials.Ethn Dis. 2019;29(3):517-525; doi.org:10.18865/ed.29.3.517
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Godin, Robert, Juan Carlos Rodriguez und Doron J. Kahn. „Oral Versus Intravenous Medications for Treatment of Patent Ductus Arteriosus in Preterm Neonates: A Cost-Saving Initiative“. Journal of Pediatric Pharmacology and Therapeutics 26, Nr. 3 (01.03.2021): 291–99. http://dx.doi.org/10.5863/1551-6776-26.3.291.
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OBJECTIVE The purpose of the study was to quantify cost savings after promoting oral pharmacotherapy for the treatment of hemodynamically significant patent ductus arteriosus (hsPDA). METHODS This was a retrospective before-and-after time series quality improvement study. Oral ibuprofen and acetaminophen use criteria were developed and recommended, rather than the more costly intravenous equivalents. There were 24-month medication use reports generated for both the pre-criteria (Era-1) and the post-criteria (Era-2) implementation phases to identify neonates prescribed hsPDA medications in order to assess cost differences. RESULTS Era-1 had 190 treatment courses in 110 neonates for a total medication cost of $171,260.70. Era-2 had 210 courses in 109 patients for a total medication cost of $47,461.49, yielding savings of $123,799.21 ($61,899.61 annually) after criteria implementation. The reduction in intravenous ibuprofen use in Era-2 accounted for all the savings. CONCLUSION Preferentially prescribing lower-cost oral medications to treat hsPDA led to significant cost savings.
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Ademola Lateef, Saheed, Norfadzilah Rashid, Johnson Kolawole Olowookere und Abdullahi Bala Ado. „An Empirical Evidence of the Value Relevance and Timeliness of Financial Reports in the Post Adoption of IFRS in Nigeria“. Journal of Management Theory and Practice (JMTP) 2, Nr. 1 (14.01.2021): 16–25. http://dx.doi.org/10.37231/jmtp.2021.2.1.72.
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The emergencies of the globalization of accounting standards and other critical issue have been reported to reduce the cost of enhancing comparability, understandability, and producing supplementary information, and analysis of the accounting reports. This allowed many developing nations who do not want to be left behind to take a cue from the world's major economies to meet the international financial reporting standards (IFRS) that Nigeria has taken measures to converge equally. The study examines the effect of IFRS adoption on financial reporting quality of listed non-financial companies in the Nigerian stock exchange. Particularly, in the area of value relevance and timely loss recognition. The study used 63 non-financial companies’ annual reports listed on the Nigerian Stock Exchange (NSE) for the period of 2008 to 2018 (i.e., 5years pre-adoption and 5years post adoption). Multiple linear regression was used in analyzing the collected data via STATA software. The result shows a significant increase in the value relevance of financial reports after IFRS adoption. The study also showed that the identification of significant losses increased in the post-IFRS adoption era. Based on the result, the study suggests that the relationship between accounting measures on IFRS adoption and financial reporting quality indicates that both foreign and local investors can predict the future of market value of individual securities. Therefore, investor receives considerable information by knowing the price information on time that shows more value relevant. Finally, this study contributed to the theory and practice, as well as direction for further studies related to the financial reporting standards and the reporting quality.