Journal articles: 'Disclosure formula'

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Boosey, Luke, Philip Brookins, and Dmitry Ryvkin. "Information Disclosure in Contests with Endogenous Entry: An Experiment." Management Science 66, no. 11 (November 2020): 5128–50. http://dx.doi.org/10.1287/mnsc.2019.3488.

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We use a laboratory experiment to study the effects of disclosing the number of active participants in contests with endogenous entry. At the first stage, potential participants decide whether to enter competition, and at the second stage, entrants choose their investments. In a 2[Formula: see text]2 design, we manipulate the size of the outside option, [Formula: see text], and whether the number of entrants is disclosed between the stages. Theory predicts more entry for lower [Formula: see text] and the levels of entry and aggregate investment to be independent of disclosure in all cases. We find empirical entry frequencies decreasing with [Formula: see text]. For aggregate investment, we find no effect of disclosure when [Formula: see text] is low but a strong positive effect of disclosure when [Formula: see text] is high. The difference is driven by substantial overinvestment in contests with a small, publicly known number of players contrasted by more restrained investment in contests in which the number of players is uncertain and may be small. The behavior under disclosure is explained by a combination of joy of winning and entry regret. This paper was accepted by Yan Chen, decision analysis.

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Khlapuk, Mykola, Olexander Bezusyak, Liubov Volk, and Zelu Zhang. "Theoretical research of friction factor in hydraulically smooth pipes." E3S Web of Conferences 280 (2021): 10009. http://dx.doi.org/10.1051/e3sconf/202128010009.

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The paper presents the disclosure of the problem of calculating the friction factor. This problem exists in the calculations of head losses for a given flow discharge and the geometric parameters of the pipes. The analysis of the formulas recommended by known scientists is described. The article also presents the shortcomings of the formulas and the variance of the adequacy of the experimental data. These research data were obtained by J. Nikuradze for smooth pipes. We obtained a formula based on the method of dimensional analysis. This formula characterizes the inner surface of the pipes. Also, this formula describes the change in the friction factor from the Reynolds number. The accuracy of calculating the obtained formula is higher than the accuracy of existing formulas.

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Halim, Sofyan, and Fatimah Sinar Mustika. "Impact of Size of Company, Profitability and Liquidity on CSRD the Sharia Index Of Trade, Services and Investment Sectors." JUDICIOUS 3, no. 2 (December 20, 2022): 232–49. http://dx.doi.org/10.37010/jdc.v3i2.1088.

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Obtaining knowledge and proof of research that examines the relationship between SCR Disclosure variables from CSR disclosures influenced by company size, profitability and liquidity in issuers of the Indonesian Sharia Stock Index of the trading, services and investment sectors is the purpose of the research. The Research use quantitative causal research methods, with samples using the Slovin formula. Research results that CSR disclosures are positively significantly influenced by the Size and Capacity of the Company, Earnings Per Share which is part of the profitability ratio negatively affected the disclosure of CSR programs, and CSR Program Disclosure is not significantly affected by the Liquidity factor either tested with Current Ratio or with Quick Ratio, but through testing with the simultaneous of F Test all The Variables Independents studied significantly affect CSR disclosures on the Issuer of shares of Indonesian Sharia Index of Trade, Services and Investment Sectors

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Akpan, Dorathy Christopher, and Ubong Okon Nkanta. "Green Accounting Practices and Shareholders’ Value of Listed Consumer Goods Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 11, no. 6 (May 15, 2023): 1–23. http://dx.doi.org/10.37745/ejaafr.2013/vol11n6123.

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The severity of environmental degradation has its adverse impact on the quality of lives. Measures are being taken both at the national and international level to reduce and mitigate its impact on the environment, social, economic, and political sphere. This study investigated the effect of green accounting practices on shareholders’ value in Nigeria by drawing samples from listed consumer goods firms on the floor of the Nigerian Exchange Group from 2012 to 2021. Ex post facto design was used, secondary data were employed and least square dummy variable regression was used in analyzing the data. A sample size of 20 companies were determined using Tato Yamane formula and these companies were selected using simple random sampling technique. Green accounting being the dependent variable was proxied by biodiversity disclosure, emission disclosure, waste disclosure, water & effluents disclosure, and compliance to environmental laws & regulations disclosure. The dependent variable of this study was shareholders’ value proxied by shareholders’ value added (SHVA). The result showed that biodiversity disclosure and compliance to environmental laws disclosures have a positive significant effect on shareholders’ value added; water & effluents disclosures have a positive significant effect on shareholders’ value added of listed consumer goods firms in Nigeria during the period under study. It was thus concluded that green accounting practices have significant effect on shareholders’ value added of manufacturing companies in Nigeria. Therefore, it was recommended among others that compliance to green accounting practices should be made mandatory for all companies because standard green accounting disclosures are signals to all stakeholders that the companies are ‘green’ and eco- friendly companies and this in turn boost shareholders value.

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Llewelyn, Stephen, Istvan Haag, and Jack Tsonis. "Ezekiel 16 and its use of Allegory and the Disclosure-of-Abomination Formula." Vetus Testamentum 62, no. 2 (2012): 198–210. http://dx.doi.org/10.1163/156853312x632375.

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Abstract Ezek 16 and 23 have been subjected recently to much critical review, especially from feminist scholars. The present article acknowledges their work but seeks to take the discussion back to a formal analysis of the image of the adulterous wife, with a special focus on Ezek 16 and its use of the ‘disclosure of abomination’ formula. The use of this formula locates the oracle within the legal register but framed in terms of a unilateral covenant. The effect of such a formula and its employment is to silence the woman and give only the accuser/judge a voice. But the use of the formula is figurative and plays to the larger allegorical function of the oracle which, it is argued, places the prophet towards the literate end of the oracy/literacy continuum.

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Zhao, Jing, Mu Li, and Becky Freeman. "A Baby Formula Designed for Chinese Babies: Content Analysis of Milk Formula Advertisements on Chinese Parenting Apps." JMIR mHealth and uHealth 7, no. 11 (November 29, 2019): e14219. http://dx.doi.org/10.2196/14219.

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Background China is the largest market for infant formula. With the increasing use of smartphones, apps have become the latest tool used to promote milk formula. Formula manufacturers and distributors both have seized the popularity of apps as an avenue for marketing. Objective This study aimed to identify and analyze milk formula ads featured on Chinese pregnancy and parenting apps, to build the first complete picture of app-based milk formula marketing techniques being used by milk formula brand variants on these apps, and to more fully understand the ad content that potentially undermines public health messaging about infant and young child feeding. Methods We searched for free-to-download Chinese parenting apps in the 360 App Store, the biggest Android app store in China. The final sample consisted of 353 unique formula ads from the 79 apps that met the inclusion criteria. We developed a content analysis coding tool for categorizing the marketing techniques used in ads, which included a total of 22 coding options developed across 4 categories: emotional imagery, marketing elements, claims, and advertising disclosure. Results The 353 milk formula ads were distributed across 31 companies, 44 brands, and 79 brand variants. Overall, 15 of 31 corporations were international with the remaining 16 being Chinese owned. An image of a natural pasture was the most commonly used emotional image among the brand variants (16/79). All variants included branding elements, and 75 variants linked directly to e-shops. Special price promotions were promoted by nearly half (n=39) of all variants. A total of 5 variants included a celebrity endorsement in their advertising. A total of 25 of the 79 variants made a product quality claim. Only 14 variants made a direct advertisement disclosure. Conclusions The purpose of marketing messages is to widen the use of formula and normalize formula as an appropriate food for all infants and young children, rather than as a specialized food for those unable to breastfeed. Policy makers should take steps to establish an appropriate regulatory framework and provide detailed monitoring and enforcement to ensure that milk formula marketing practices do not undermine breastfeeding norms and behaviors.

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Walińska, Ewa. "Statement of accounting policies as a separate component of financial statements." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (July 4, 2016): 183–96. http://dx.doi.org/10.5604/16414381.1207449.

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This article is devoted to reflection on accounting policy from the perspective of the user of the financialstatements. Its objective is to present a new formula of disclosures concerning accounting policies, which, according to the author, raises the importance and significance of this element of the accounting system.The article presents the essence of accounting policy and its place in the financial statements in the light of applicable accounting law and relevant practices of the largest public companies listed on the StockExchange in Warsaw. The discussion leads to a proposal for the disclosure of accounting policies asa separate component of the financial statements – statement of accounting policies.

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Sibeko, Lindiwe, Anna Coutsoudis, S’phindile Nzuza, and Katherine Gray-Donald. "Mothers’ infant feeding experiences: constraints and supports for optimal feeding in an HIV-impacted urban community in South Africa." Public Health Nutrition 12, no. 11 (March 27, 2009): 1983–90. http://dx.doi.org/10.1017/s1368980009005199.

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AbstractObjectiveTo better understand the enabling and challenging factors impacting on infant feeding practices in communities with a high HIV prevalence.DesignQualitative study, with data collected through in-depth interviews and observations of mothers, in addition to discussions with health-service providers.SettingUrban settlement in the province of KwaZulu-Natal, South Africa.SubjectsMothers recruited from an HIV clinic and from within the community.ResultsEmerging from discussions with mothers on the acceptability of alternative feeding methods were the challenges they encountered in feeding their infants. Mothers readily identified feeding in the context of HIV infection as an issue of great concern, encompassing three central themes: (i) stigma and disclosure of HIV; (ii) confusion and coercion; and (iii) diarrhoea, sickness and free formula. It became evident that mothers rarely received quality infant feeding counselling and consequently mixed feeding, a widespread practice but one that is highly risky for HIV transmission, remained a common feeding practice. Exclusive breast-feeding (EBF) was best practised with support, following disclosure of HIV status. Availability of free formula did not guarantee exclusive formula feeding but instead led to inappropriate feeding practices.ConclusionsIn addition to providing accurate information, health-care workers must be empowered to counsel mothers effectively, addressing issues of disclosure and thereby facilitating mobilization of maternal support networks. These findings illustrate the challenges that exist in policy translation within the context of quality of training for health-care workers on optimizing maternal infant feeding practices, particularly in HIV-prevalent, resource-poor settings.

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Martiningsih, Sri Wulandari, and Willy Sri Yuliandhari. "PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP PROFITABILITAS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)." Jurnal Akuntansi, Bisnis dan Ekonomi 4, no. 2 (September 24, 2018): 1211–24. http://dx.doi.org/10.33197/jabe.vol4.iss2.2018.182.

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Companies listed on the Indonesia Stock Exchange are companies that need funds from investors so that stakeholders have an important role in the sustainability of the company. companies must make returns on investments made by investors so that companies do various ways to increase profits. Profitability ratios can be used to measure profits that can be obtained by the company. The purpose of this study to analyze the factors that are considered to affect the company's profitability include intellectual capital calculated using the VAICTM formula and disclosure of sustainability reports calculated using the IndexSR formula based on the GRI-G4 Sustainability Report Guidelines. The sample in this study were 19 companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The method used in this study is descriptive statistics and panel data regression. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance level of 5%. Based on the results of the study, simultaneous intellectual capital and disclosure of sustainability reports have a significant effect on company profitability of 31.4701%. Partially, intellectual capital has a significant positive effect on profitability while disclosure of sustainability reports does not affect profitability.

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Fischer, Mary, Teresa P. Gordon, and Saleha B. Khumawala. "Tax-Exempt Organizations and Nonarticulation: Estimates Are No Substitute for Disclosure of Cash Provided by Operations." Accounting Horizons 22, no. 2 (June 1, 2008): 133–58. http://dx.doi.org/10.2308/acch.2008.22.2.133.

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SYNOPSIS: Not-for-profit entities’ audited financial statements are considered proprietary information, but the World Wide Web provides easy access to financial information from Form 990, the information return filed annually with the Internal Revenue Service. However, Form 990 return does not include potentially useful information for donors, creditors, and regulators such as cash provided by operating activities. Because of articulation of financial statements inherent with the double-entry system, it is theoretically possible to derive operating cash flows from revenues, expenses, and balance sheet accounts that are included on the return. The objective of this study is to determine whether cash from operations can be accurately calculated from Form 990 data. Our analysis includes both simple and more elaborate formulas because complexity may reduce potential usefulness even if accuracy increases. Using 254 observations from two industry groups (higher education and conservation/environmental protection), we compare five formulas. The mean absolute percentage errors of our computations were extremely large for all formulas. Even the formula with the smallest errors produced an amount for cash from operations that was correlated with the actual number for only one of the two industries. The paper also describes articulation problems encountered when a small subsample was examined in more detail. As with similar studies of business entities, it appears that an accurate estimate of cash flow from operating activities cannot be derived from the other financial statements. Therefore, based on the results of this study we recommend that Form 990 should be revised to include selected information from the cash flow statement.

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Shutan, M. I. "The use of personal pronouns in lyrical poetry." Russian language at school 83, no. 4 (July 25, 2022): 73–79. http://dx.doi.org/10.30515/0131-6141-2022-83-4-73-79.

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The article presents separate formulae that fix the morphological means of expressing the subject and subject-object relations in lyrical poetry. These formulae include personal pronouns with different grammatical characteristics (here the categories of person, number, and case are meant). The author performs a linguo-stylistic analysis of texts written by A. S. Pushkin, M. Yu. Lermontov, S. A. Esenin, B. L. Pasternak relying on the experience of studying the ways personal pronouns are semanticised in lyrical poetry. The paper concludes that the lyrical text does not exist outside the pronominal formula which facilitates the disclosure of the subject of enunciation’s life philosophy (psychological state). The article highlights the sequence of personal pronouns or their case forms within the poetic text. In the author’s opinion, the variety of pronominal formulae is indicative of the lyrical structure flexibility as it tolerates different variants of pronominal expression of the subject of enunciation and those objects to which he expresses his attitudes.

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Rachmawati, Sartika, and Dwi Jayanti. "Pengaruh Human Capital, Green Banking Disclosure dan Likuiditas terhadap Profitabilitas." Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 20, no. 1 (May 31, 2023): 1–15. http://dx.doi.org/10.26874/portofolio.v20i1.262.

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Abstract This study aims to determine the effect of human capital, green banking disclosure, and liquidity to profitability. Human capital is measured by Pulic’s method that is by VA/HU formula. Green banking disclosure is measured by the Green Banking Disclosure Index, liquidity is measured by the Loan to Deposit Ratio (LDR) and profitability is measured by the Return on Assets ratio (ROA). The population is banking sub-sector companies listed on IDX 2016-2020 period. Total sample in this study were 31 banking companies with five years of observation, the sample selection used is purposive sampling method and obtained 155 sample units. The data analysis technique used is Multiple Linear Regression Analysis.The results of this study indicate that partially human capital has a significant positive effect on profitability, green banking disclosure has no significant effect on profitability, and liquidity has no significant effect on profitability. And simultaneously human capital, green banking disclosure and liquidity have a positive and significant effect on profitability. Keywords: human capital; green banking disclosure; LDR; ROA Abstrak Penelitian ini bertujuan untuk menguji pengaruh human capital, green banking disclosure dan likuiditas terhadap profitabilitas. Dalam penelitian ini human capital diukur dengan model Pulic VAICTM menggunakan rumus VA/HU, green banking disclosure diukur dengan menggunakan Green Banking Disclosure Index, kemudian likuiditas diukur dengan menggunakan Loan to Deposit Ratio (LDR) dan profitabilitas diukur menggunakan rasio Return on Assets (ROA). Populasi dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Dengan total sampel sebanyak 31 perusahaan perbankan dengan lima tahun pengamatan, dengan jumlah sampel sebanyak 155 sampel. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara parsial human capital berpengaruh positif signifikan terhadap profitabilitas, green banking disclosure tidak berpengaruh signifikan terhadap profitabilitas, dan likuiditas tidak berpengaruh signifikan terhadap profitabilitas. Secara simultan human capital, green banking disclosure dan likuiditas berpengaruh positif signifikan terhadap profitabilitas. Kata Kunci: human capital; green banking disclosure; LDR; ROA

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Zheng, Yu Lin, and Yi Cai. "Criteria Affect the Security of TOR." Applied Mechanics and Materials 198-199 (September 2012): 444–48. http://dx.doi.org/10.4028/www.scientific.net/amm.198-199.444.

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TOR is a popular anonymous communication system nowadays. This article measures the security of TOR network by probability of disclosure communication relation between TOR user and his destination, and discusses some factors that influence it, finally gives a formula to express the relation among them. We also refer to TOR network archived directory information to evaluate the security level of TOR, and bring forward three advices for using TOR safely..

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Putra, Sang Made Sandwi, Wayan Hesadijaya Utthavi, and Ketut Nurhayati. "The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance." Journal of Applied Sciences in Accounting, Finance, and Tax 6, no. 1 (April 30, 2023): 38–46. http://dx.doi.org/10.31940/jasafint.v6i1.38-46.

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Tax revenue has an important role in national development. The government continues to pursue various policies to improve taxpay-er compliance so that tax revenues can increase. One of the efforts made by the government is to pass the Law on the Harmonization of Tax Regulations. One of the programs contained in the law is the voluntary disclosure program (VDP). The purpose of this research is to find out the effect of the Voluntary Disclosure Program (VDP) and Tax Sanctions on Individual Taxpayer Compliance. The type of research applied in this study is quantitative research with a correlational approach. In this study, the population studied were individual taxpayers registered at KPP Pratama Badung Selatan, using purposive sampling techniques in sampling based on predetermined criteria and using the slovin formula, so as to get a sample of 100 respondents. The data used in this study was primary data using a likert scale of scores 1 to 4. The data analysis technique used in this study is multiple linear regression using the SPSS v.26.00 software program. The results of this research show that the voluntary disclosure program has a significant positive effect on taxpayer compliance, tax sanctions have a significant positive effect on taxpayer compliance, and the voluntary disclosure program and tax sanctions simultaneously have a significant effect on Taxpayers compliance.

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Puspita, Maya, and Wiwik Utami. "The Effect of Disclosure of Corporate Social Responsibility, Earnings Management and Family Ownership on the Cost of Debt." Journal of Economics, Finance and Accounting Studies 4, no. 2 (June 6, 2022): 350–56. http://dx.doi.org/10.32996/jefas.2022.4.2.29.

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The purpose of this study is to provide empirical evidence of the effect of disclosure of corporate social responsibility, earnings management, and family ownership on the cost of debt. The population in this study were manufacturing companies in the basic and chemical industrial sectors, which were listed on the Indonesia Stock Exchange (IDX) from 2016-to 2019, and the sample was determined using a random sampling method with the slovin formula so that the number of samples obtained was 136 companies. This type of analysis is a secondary causal analysis obtained through the company's website, and the annual report is accessed on the Indonesia Stock Exchange website. The analysis method uses multiple regression. The results of the study indicate that the Disclosure of Corporate Social Responsibility and Earnings Management does not affect the Cost of Debt.

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Aryani JR, Nurhikmah, and Muh Arisal Asad. "PENGARUH KETERBUKAAN INFORMASI PUBLIK TERHADAP PEMBANGUNAN DESA DI KANTOR DESA PINANG KECAMATAN CENDANA KABUPATEN ENREKANG." JIA: Jurnal Ilmiah Administrasi 9, no. 2 (September 7, 2021): 98–103. http://dx.doi.org/10.51817/jia.v9i2.478.

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The type of research used in this study is associative type which aims to determine the effect or relationship between two or more variables. The type of research used in this research is descriptive quantitative research. Because this research will describe the facts and explain the state of the object of research based on the facts as they are and try to analyze to give the truth based on the data obtained in the field. The population in this study amounted to 305 people in Pinang village with a sample of 75 people based on the determination of the sample using the Slovin formula. Data collection techniques used observations, questionnaires, literature studies and interviews. The results of the study indicate that there is a significant influence between public information disclosure on the development of Pinang village, Cendana District, Enrekang Regency. The contribution or determination given by the variable of public information disclosure to village development is D = (0.815)2x 100% = 66%. This means that the variable of public information disclosure contributes 66% to the development of Pinang village, while the remaining 44% is influenced by other variables not included in the study.

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Starling, David I. "‘We do Not Want You to Be Unaware …’: Disclosure, Concealment and Suffering in 2 Cor 1–7." New Testament Studies 60, no. 2 (March 14, 2014): 266–79. http://dx.doi.org/10.1017/s0028688513000398.

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This article argues that the double negative form of the ‘disclosure formula’ in 2 Cor 1.8 (οὐ … θέλομεν ὑμᾶς ἀγνοεῖν) is not merely a stylistic variation on θέλομεν ὑμᾶς γινώσκειν but performs the additional rhetorical function of disavowing any attempt on Paul's part to hide the story of his sufferings from the church in Corinth. The transition from 1.8–11 to 1.12–14 (which many commentators struggle to explain) thus becomes a smooth and obvious one, suggesting a close interconnection between Paul's defence of his transparency and integrity in 1.12–2.13 and his apology for his sufferings in 2.14–7.4.

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Zhang, Angela Huyue. "Strategic Public Shaming: Evidence from Chinese Antitrust Investigations." China Quarterly 237 (January 10, 2019): 174–95. http://dx.doi.org/10.1017/s0305741018001340.

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AbstractThis article examines strategic public shaming, a novel form of regulatory tactics employed by the National Development and Reform Commission (NDRC) during its enforcement of the Anti-Monopoly Law. Based on analysis of media coverage and interview findings, the study finds that the way that the NDRC disclosed its investigation is highly strategic depending on the firm's co-operative attitude towards the investigation. Event studies further show that the NDRC's proactive disclosure resulted in significantly negative abnormal returns of the stock prices of the firm subject to the disclosure. For instance, Biostime, an infant-formula manufacturer investigated in 2013, experienced −22 per cent cumulative abnormal return in a three-day event window, resulting in a loss of market capitalization that is 27 times the antitrust fine that it ultimately received. The NDRC's strategic public shaming might therefore result in severe market sanctions that deter firms from defying the agency.

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Дмитрий Андреевич, Баталов,. "From Formula to Form: “Territoires de l'oubli” by Tristan Murail." Музыкальная академия, no. 4(780) (December 26, 2022): 64–79. http://dx.doi.org/10.34690/272.

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В творчестве Тристана Мюрая сильна преемственная связь как с музыкой Листа, так и с наследием французских композиторов, по-новому претворивших черты листовского пианизма, — Дебюсси, Равеля, Мессиана. В «Территориях забвения» Мюрай исследует, как совместить возможности рояля со спектральным методом сочинения, осуществить эффект инструментального или даже компьютерного синтеза, выстроить крупную форму. Отправной точкой для формирования аналитического ракурса становится феномен спектрального рояля, суть которого — в обнаружении и раскрытии новой природы инструмента. Свой аналитический метод автор формирует, опираясь в том числе на слушательский и исполнительский опыт, и в особенности на тактильное восприятие. В качестве ключевой структурной единицы фактуры выделен слой, базовая фактурная модель названа формулой. Цикл, объединяющий исходную формулу со всеми производными, автор обозначает как форманту, опираясь на исследования музыкальной акустики и теоретические работы Пьера Булеза. Tristan Murail's work has a strong connection both with Liszt's music and with the legacy of French composers who have transformed the features of Liszt's pianism in a new way-Debussy, Ravel, Messiaen. In “Territoires de l'oubli,” Murail explores how to combine the possibilities of the piano with the spectral method of composition, to realize the effect of instrumental or even computer synthesis, and to build up a large form. The starting point for the formation of the analytical perspective becomes the phenomenon of the spectral piano, the essence of which is the discovery and disclosure of the new nature of the instrument. The author makes his analytical method based on listening and performing experience, and especially on tactile perception. The layer is singled out as the key structural unit of the texture, and the basic texture model is called a formula. The author denotes the cycle uniting the original formula with all its derivatives as a formant, based on the research of musical acoustics and theoretical works of Pierre Boulez.

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LI, YINGJIU, and HAIBING LU. "PRIVACY RISK ASSESSMENT WITH BOUNDS DEDUCED FROM BOUNDS." International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems 19, no. 04 (August 2011): 685–715. http://dx.doi.org/10.1142/s0218488511007180.

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As more and more organizations collect, store, and release large amounts of personal information, it is increasingly important for the organizations to conduct privacy risk assessment so as to comply with various emerging privacy laws and meet information providers' demands. Existing statistical database security and inference control solutions may not be appropriate for protecting privacy in many new uses of data as these methods tend to be either less or over-restrictive in disclosure limitation or are prohibitively complex in practice. We address a fundamental question in privacy risk assessment which asks: how to accurately derive bounds for protected information from inaccurate released information or, more particularly, from bounds of released information. We give an explicit formula for calculating such bounds from bounds, which we call square bounds or S-bounds. Classic F-bounds in statistics become a special case of S-bounds when all released bounds retrograde to exact values. We propose a recursive algorithm to extend our S-bounds results from two dimensions to high dimensions. To assess privacy risk for a protected database of personal information given some bounds of released information, we define typical privacy disclosure measures. For each type of disclosure, we investigate the distribution patterns of privacy breaches as well as effective and efficient controls that can be used to eliminate privacy risk, both based on our S-bounds results.

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Rawian, Rafizah Mohd, Ahmad Azman Mokhtar, and Mohamad Fadhili Yahaya. "A Disclosure of Reading Rate and Its Effect on Comprehension in Second Language Learning Context." JEES (Journal of English Educators Society) 3, no. 1 (April 4, 2018): 1. http://dx.doi.org/10.21070/jees.v3i1.1274.

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In reading, it is vital for readers to develop decoding to the extent where each word is recognized automatically. Once this happens, they will have the necessary attention to focus on the sense or meaning of the text. This study investigated adult ESL learners’ reading rate and its relationship with comprehension. This study also examined possible differences in the reading rate in terms of gender and academic semester. Its respondents were 210 Diploma students from one of the universities in Malaysia. Data were collected through Oral Reading Fluency (ORF) Assessment and Reading Comprehension Test. Jameson’s (2005) Reading Rate Formula and Levels of Reading Rate for College Readers were used to examine respondents’ reading rate. All data were coded and computer-scored using the Statistical Package for the Social Science (SPSS) programme. This study revealed that 106 respondents were Excellent College Readers while the rest ranged from Strong College Readers to Good General Readers. It was also discovered that females performed better than males in reading rate and Semester 3 respondents’ reading rate was better than those in Semester 1. The correlation test indicated positive relationship between reading rate and comprehension.

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Bana, Estanislau, Sutrisno T, and Zaki Baridwan. "Perceptions Of Accounting Lecturers And Students On The Ethics Of Reporting (Case Study At Dili Timor- Leste High School)." ABM : International Journal of Administration, Business and Management 4, no. 1 (May 25, 2022): 1–16. http://dx.doi.org/10.31967/abm.v4i1.574.

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This research was conducted at the Dili Tmor-Leste College, this study aims to determine the differences in the perceptions of Lecturers and Accounting students on the ethics of preparing financial statements as seen from Misstatements in financial statements, Disclosure of sensitive information, Cost benefits of disclosure of information and accountability for the use of financial statements. The population in this study was 268. Questionnaires were randomly distributed to both Lecturers and Students of the Accounting Department in Semester V and VII of Dili Timor Leste, with details of 112 for Accounting Students in semester V, VII and 48 for Lecturers of Dili Timor Leste. The data analysis technique used was qualitative data in this study, researchers carried out processing techniques and quantitative data analysis. The formula used is the t-test formula or t-test and paired sample t-test. Based on the results of the research analyzed, it can be concluded that: (1)The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0544 > 0.05, then H1 is rejected, meaning there is no significant difference in the perceptions of lecturers and students on the ethics of preparing financial statements as seen from the Sala serving in financial reports between Accounting Students and University Lecturers in Dili Timor Leste. (2) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.020 <0.05, then H2 is accepted, meaning that there is a significant difference in the perception of students and Dili Timor Leste College Lecturers on the ethics of preparing financial statements as seen from the disclosure sensitive information between Accounting Students and University Lecturers in Dili Timor Leste. (3) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0105 <0.05 then H3 is accepted meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the cost benefits of information disclosure between students Accounting and Lecturer at Dili Timor Leste.The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0480 <0.05, then H4 is accepted, meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the accountability for the use of financial statements between students. Accounting and Lecturer at Dili Timor Leste.

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Ruz, Lady Marianne. "The Effect of Full Disclosure Policy Compliance on Financial Performance of Local Government Units Moderated by Opinion in the Independent Auditor’s Report: A Study Conducted in the Province of Bataan, Philippines." Journal of Production, Operations Management and Economics, no. 12 (November 30, 2021): 21–65. http://dx.doi.org/10.55529/jpome.12.21.65.

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This study was conducted to examine the effect of Full Disclosure Policy (FDP) compliance on financial performance as moderated by audit opinion. The sample of the study was the twelve (12) city and municipal Local Government Units (LGUs) in the Province of Bataan within two years’ time or fiscal year 2018-2019. Descriptive research design was utilized. The researchers used secondary data, particularly the Statement of Receipts and Expenditure (SRE) and Auditor’s Reports of selected local governments. The data were analyzed with SPSS results using multiple linear regression analysis. Disclosure compliance was measured through the availability of fourteen (14) financial documents queried at the FDP portal, while financial performance was measured by the computation of ten (10) financial indicator ratios using the formula extracted from SRE manual published by Bureau of Local Government Finance (BLGF). Audit opinion was used as a moderating variable and it was measured using proxy for each type of opinion. The findings of the study revealed that FDP compliance has no significant effect on financial performance. Moderation analysis also showed the absence of correlation between the variables examined. Hence, audit opinion has no moderating effect on disclosure compliance and financial performance. The outcome of the study is beneficial not only to LGUs but also to agencies and attached bureau for local governments to use as a guide for material considerations in determining future initiatives to improve the policy on government financial reports. This study is also useful for citizens and interest groups to have an idea as to the control efficiency and fiscal discipline of LGUs towards the provision of public services. Lastly, the result may provide empirical evidence for conducting further studies and it can develop existing accounting literature to strengthen the research related to the possible effects of the level of disclosure compliance and influencing factors of financial performances.

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Yang, Ning. "Corporate Risk Information Disclosure Based on Semantic Analysis Methods." Mobile Information Systems 2022 (April 12, 2022): 1–13. http://dx.doi.org/10.1155/2022/9381918.

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In China’s growth enterprise market, information disclosure has become the main basis for investors to make investment decisions. A sound information disclosure system is the cornerstone of maintaining the normal order of the market and a strong guarantee for the sustainable and healthy development of the New Third Board market. This study mainly discusses the enterprise risk information disclosure based on a semantic analysis method. The method of emotion dictionary construction based on dictionary has a large scale, but it is suitable for general domain emotion dictionary construction; the method of emotion dictionary construction based on corpus has strong domain. Obtain a plurality of modeling corpora to be identified; from each modeling corpus to be identified, obtain at least one emotional feature word; for any emotional feature word, obtain at least two labeling results for the emotional feature word, at least two the labeling results are labelled by the publisher and multiple receivers, and each labeling result corresponds to a classified sentiment label; according to at least two labeling results of sentiment feature words. In this paper, sentiment analysis is carried out for web financial reviews, so the domain applicability of sentiment dictionary is required to be high. The basic characteristics of the company are as follows: Indep and Concen. As an independent third party with no interest relationship with listed companies, independent directors play an important role in reducing agency costs and insider control, protecting the interests of investors, and improving the company’s decision-making ability. ROA returns on total assets, which is intended to measure the ability of a company to use all its assets (including liabilities and shareholders’ equity) to generate a percentage of pretax profit before interest. When calculating ROA for a certain period, the denominator (total assets) in the formula can be the average of the total assets at the beginning of the period and the total assets at the end of the period as the denominator. To be more precise, take the weighted average. To a certain extent, the concentration of equity can eliminate the defects of equity dispersion, so as to achieve the strategic purpose of enterprises. The financial characteristics of the company are measured by ROA, Leve, and OPG. Once the company’s operating revenue growth rate is not ideal, it will affect the company’s listing, so the management has the motivation to affect the company’s relevant information disclosure. The shareholding ratio of venture capital is measured by the total proportion of all venture capital. The average value is 8.5%, the maximum value is 74%, and the minimum value is 0.04%. In the future, not only the information disclosure requirements of regulatory agencies for listing and applying for listing will be more stringent, but also the information disclosure requirements of external investors will be more stringent. This study helps to make up for the lack of gem data. Combined with the relevant experience accumulated in the actual work and the relevant regulations of the mature OTC capital market, some suggestions are put forward, in order to be beneficial to the improvement of the market information disclosure system.

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Dobrzańska, Liliana. "From Isostructurality to Structural Diversity of Ag(I) Coordination Complexes Formed with Imidazole Based Bipodal Ligands, and Disclosure of a Unique Topology." Materials 15, no. 5 (March 1, 2022): 1852. http://dx.doi.org/10.3390/ma15051852.

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Two Ag(I) complexes with 1,3-bis(imidazol-1-ylmethyl)benzene (bib) and counterions BF4¯ (1) and PF6¯ (2) were synthesized in order to check their behavior in forming molecular/crystal structures. This allows comparison with the final products of analogous syntheses performed with similar bidentate ligands containing methyl substituents on the benzene ring, namely 1,3-bis(imidazol-1-ylmethyl)-5-methylbenzene (bimb) and 1,3-bis(imidazol-1-ylmethyl)-2,4,6-trimethylbenzene (bitmb). The Ag(I) complexes obtained with the methylated ligands mentioned above form isostructural pairs of waved 1D chains or dinuclear boxes, of general formula {[Ag(bimb)]X}n and [Ag2(btmb)2]X2, respectively (X = BF4¯, PF6¯), under the same reaction conditions. SCXRD analyses of 1 and 2 revealed the formation of polymeric coordination compounds of formula {[Ag2(bib)3](BF4)2}n and {[Ag(bib)]PF6}n, respectively, different from those observed for bimb. The 3D coordination polymer 1 forms a unique 5,5-c net of 5,5T188 topological type, observed for the very first time for a coordination compound, with silver cations adopting a trigonal geometry, whereas 2 shows the presence of 1D single-stranded cationic helices with linear coordination of the metal centers. Interestingly, these complexes differ not only from the mentioned isostructural pairs of related Ag(I) complexes, but also from the isostructural pair of compounds obtained as the final product when reacting bib and bimb with the larger counterion CF3SO3¯. Hirshfeld surface analyses indicate a higher contribution of F···H intermolecular contacts in 2 than in 1, with H…H contacts being dominant in the latter.

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Dhont, E., T. Van Der Heggen, A. De Jaeger, J. Willems, S. De Baere, S. Croubels, J. Vande Walle, P. De Paepe, and P. De Cock. "P25 Comparison of renal function estimation methods in critically ill children: a pilot study." Archives of Disease in Childhood 104, no. 6 (May 17, 2019): e27.1-e27. http://dx.doi.org/10.1136/archdischild-2019-esdppp.63.

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BackgroundAccurate assessment of renal function is crucial in intensive care to guide therapy. Both acute kidney injury and augmented renal clearance (ARC) may compromise outcome. Common formulas to estimate glomerular filtration rate (GFR) are unreliable in critically ill adults.1 A comparison of a gold standard technique to assess GFR with these formula-based estimations has never been reported in pediatric intensive care (PICU) patients. Our aim was to evaluate the feasibility of measuring plasma iohexol clearance (CLIOHEX) for GFR assessment in critically ill children and to compare CLIOHEX with estimated GFR using the modified Schwartz formula (eGFRSchwartz).MethodsA prospective, interventional study was conducted at the PICU of the Ghent University Hospital, Belgium. Critically ill children without chronic kidney disease were included. After injection of a weight-dependent bolus of iohexol, serial blood samples (n=6) were taken over a 6-hours interval. CLIOHEX was compared to eGFRSchwartz. Correlation between both methods was assessed by a Pearson´s correlation coefficient (r).Bland-Altman plots were evaluated to assess bias and limits of agreement (LOA). ARC was defined as a GFR exceeding normal values for age plus two standard deviations.Results40 patients, median age 16 months (range 15 days -13,6 years), 72,5% males, were included. No adverse effects related to iohexol were observed. Median CLIOHEX was 121 ml/min/1.73m2 (range: 43–221 ml/min/1.73m2). ARC was present in 20 patients based on CLIOHEX. Median eGFRSchwartz was 81 ml/min/1.73m2 (range: 31–131 ml/min/1.73m2). Only 1 patient was identified with ARC by eGFRSchwartz. eGFRSchwartz was systematically lower than CLIOHEX. There was a good correlation between CLIOHEX and eGFRSchwartz (r = 0,69; p< 0,01). Bias was 34 ml/min/1.73m2 with LOA (-24,5; 93 ml/min/1.73m2)ConclusionCLIOHEX was safely used to measure true GFR in critically ill children. eGFRSchwartz systematically underestimates GFR, especially in patients with ARC and seems not reliable in this patient population.ReferenceBaptista JP, Neves M, Rodrigues L, Teixeira L, Pinho J, Pimentel J ( 2014) Accuracy of the estimation of glomerular filtration rate within a population of critically ill patients. J Nephrol. 27:403–410.Disclosure(s)Nothing to disclose

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Bawai, Rahimah, and Hermala Kusumadewi. "Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value." Jurnal Economia 17, no. 1 (April 29, 2021): 20–33. http://dx.doi.org/10.21831/economia.v17i1.32523.

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Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award. Corporate governance is proxied by the proportion of independent commissioners, while firm characteristic is proxied through the age of the firm. Meanwhile, the disclosure of corporate social responsibility (CSR) in the sustainability report is stated in the Corporate Social Responsibility Index (CSRI). The firm value was calculated using the Tobins’Q formula. The hypothesis was tested using linear regression. The test results show corporate governance and firm characteristics have a positive effect on firm value. Meanwhile, corporate social responsibility (CSR) disclosure has a positive but insignificant effect on the dependent variable. If all independent variables are tested simultaneously, all three variables have a positive effect. However, disclosure of corporate social responsibility (CSR) has no significant effect.Keywords: corporate governance, firm characteristics, corporate social responsibility (CSR), firm value, sustainability report Pengaruh Corporate Governance, Karakteristik Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai PerusahaanAbstrak: Penelitian ini untuk mengetahui pengaruh corporate governance, karakteristik perusahaan, pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan. Periode penelitian tahun 2014-2018 yang merupakan perusahaan peserta Sustainability Report Award 2014. Corporate governance diproksi dengan proporsi dewan komisaris independen. Kemudian karakteristik perusahaan diproksi melalui umur perusahaan yang dihitung dari tahun berdiri perusahaan dikurangi dengan tahun penelitian. Sedangkan pengungkapan corporate social responsibility (CSR) pada laporan sustainability report dinyatakan dalam Corporate Social Responsibility Index (CSRI) yang disyaratkan oleh Global Reporting Initiative (GRI). Variabel dependen nilai perusahaan dihitung menggunakan rumus tobins’Q. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 19 perusahaan. Pengujian hipotesis dengan regresi linear. Hasil pengujian menunjukkan corporate governance dan karakteristik perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan corporate social responsibility (CSR) berpengaruh positif namun tidak signifikan. Jika seluruh variabel independen diuji secara bersamaan, ketiga variabel mempunyai pengaruh positif. Namun pengungkapan corporate social responsibility (CSR) tidak memiliki pengaruh yang siginifikan.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility (CSR), nilai perusahaan, sustainability report.

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Schurink, Bernadette, Elena Mazza, Jelle Ruurda, Tom Roeling, Elles Steenhagen, Ronald Bleys, and Richard Hillegersberg. "PS02.165: THE INCIDENCE OF CHYLOTHORAX AFTER ESOPHAGECTOMY CAN BE REDUCED BY LOW FAT TUBE FEEDING." Diseases of the Esophagus 31, Supplement_1 (September 1, 2018): 168. http://dx.doi.org/10.1093/dote/doy089.ps02.165.

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Abstract Background Chylothorax is a treacherous complication after esophagectomy associated with significant morbidity. Early enteral nutrition after surgery is important for recovery, but increases the pressure in the lymphatic system due to the absorption of triglycerids. To lower the incidence of chylothorax after esophagectomy, the use of low fat-containing tube feeding was evaluated as a standard of care following esophagectomy. Methods All consecutive patients who underwent an esophagectomy with gastric tube reconstruction and placement of jejunostomy at the UMC Utrecht between the 1st of January 2012 and the 31st of December 2017 were included. Tube feeding was started as standard of care on postoperative day 1 with a normal fat-containing formula in the period between 2012 and 2014 and with a low fat-containing formula between 2014 and 2017. The clinical diagnosis of chylothorax was confirmed by triglyceride levels > 1.24mmol/L in 27 patients (61.4%). Results Between 2012–2017 200 patients were included; 88(44.0%) received normal fat-containing tube feeding, 112(56.0%) low fat-containing tube feeding. Chylothorax was significantly less observed in the low fat formula group (n = 15, 13.4% versus n = 29, 33%, P = 0.001) No difference was seen in drain output, triglyceride levels in the pleura fluid, treatment strategy and hospital mortality. At multivariable analysis normal fat formula was associated with a 5.1 [2.1–12.1] odds for postoperative chylothorax. Other factors independently associated with chylothorax were transthoracic resection, anastomotic leakage, number of resected lymph nodes, and lower body mass index. Conclusion Administration of low fat-containing tube feed after esophagectomy lowers the incidence of chylothorax. Disclosure All authors have declared no conflicts of interest.

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Kamalyan, A. M. "Protection of Scientifi c Research Results and Scientifi c Information in Elite Sports ("Formula 1" Case Study)." Actual Problems of Russian Law 16, no. 2 (February 26, 2021): 175–82. http://dx.doi.org/10.17803/1994-1471.2021.123.2.175-182.

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The paper examines the legal regulation of scientific research in professional sports as in the case of Formula 1. It is emphasized that the owner of the rights to the results of scientific research can be not only the racing team itself, but also one of the closely related legal entities. Specific examples are provided demonstrating what can be protected by a patent and who can own intellectual property rights. It is noted that, despite a large number of high-tech solutions, Formula 1 teams often deliberately refuse to patent. An analysis of the situation in this sport shows that in the conditions of constant changes and improvements in racing cars, obtaining a patent is unjustified due to the length of this procedure. At the same time, the results of scientific research and scientific information are protected by the trade secret regime. It is stipulated that such a regime is accompanied by the risk of disclosure of confidential information by persons, primarily current and former employees. One of the biggest spy scandals in the history of Formula 1 is cited as an illustration. Particular attention is given to the problem of the transfer of staff members from one Formula 1 team to another, including the delineation of the employee’s own skills and the protected information obtained by him in previous work. In addition, it is emphasized that such transitions are often accompanied by compulsory leave without the right to go to a new job, so that the existing knowledge about the work of the former employer loses its relevance. It is also noted that the trade secret regime does not prevent Formula 1 teams from getting acquainted with the results of scientific research of their competitors due to the rules on the maximum openness of cars during the Grand Prix. Specific examples of borrowing by racing teams of successful engineering solutions of rivals by creating their own analogues are given.

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Rayanti, Titis Mey, and Pujiono Pujiono. "Relevansi Nilai Akuntansi Pada Saat Pengungkapan Laporan Keuangan Sebagai Pengambilan Keputusan Ekonomi." Jurnal Akuntansi AKUNESA 9, no. 3 (February 11, 2021): 20–29. http://dx.doi.org/10.26740/akunesa.v9n3.p20-29.

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This study aims to determine the effect of financial statement disclosure that has converged IFRS with the relevance of accounting value. The objects in this study are 9 company sectors listed on the Indonesia Stock Exchange (BEI) which are classified into the Jakarta Stock Industrial Classification. The sampling method in this study used the Slovin formula in order to obtain 244 samples with a total data of 732. The technique used in this study is to use multiple linear regression analysis. The results obtained from this study state that the relevance of accounting value measured using earnings per share in financial statements that have converged IFRS is said to be increasing or having a positive effect. As for the measurement using book value per share, the result is that there is no increase when companies converge on IFRS.

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Santoso, Adi. "Analisis Peningkatan Kinerja Dosen melalui Implementasi Corporate Social Responsibility Internal di Universitas Muhammadiyah Ponorogo." Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship 7, no. 2 (June 30, 2018): 141. http://dx.doi.org/10.30588/jmp.v7i2.363.

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This research aims to examine and analyze the effect of disclosure of Internal Corporate Social Responsibility (CSR) with dimensions of diversity (X1) and employee support (X2) against the performance of a lecturer (Y) at the University of Muhammadiyah Ponorogo. The population in this research is the entire existing lecturer in University of Muhammadiyah Ponorogo totalling 187 people using proportional stratified further allocated by random sampling techniques. The taking of the sample uses the Slovin's formula with a defined precision of 5% found the total number of respondents as a sample research as much a withdrawal of samples of research done using proportional stratified random sampling found the number of research sample as much as 120 respondents. The results of this study found that internal CSR dimension i.e. diversity and employee support a positive and significant effect against lecturers’ performance improvements in the scope of the University of Muhammadiyah Ponorogo. So it can be inferred that the work environment at the University of Muhammadiyah Ponorogo relating to diversity, there is no element of intimidation with regard to issues of gender, race, tribe, and religion so that it is managed to encourage lecturers to improve its performance. Similarly, the disclosure of the internal dimension of CSR employee support felt very motivating lecturers to enhance the quality of work and professionalism of lecturers, although one of the indicator of employee support i.e. administering payroll subject matter has not too fulfilling for lecturers.

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Wang, Lin, Xingang Xu, Xuhui Zhao, Baozhu Li, Ruijuan Zheng, and Qingtao Wu. "A randomized block policy gradient algorithm with differential privacy in Content Centric Networks." International Journal of Distributed Sensor Networks 17, no. 12 (December 2021): 155014772110599. http://dx.doi.org/10.1177/15501477211059934.

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Policy gradient methods are effective means to solve the problems of mobile multimedia data transmission in Content Centric Networks. Current policy gradient algorithms impose high computational cost in processing high-dimensional data. Meanwhile, the issue of privacy disclosure has not been taken into account. However, privacy protection is important in data training. Therefore, we propose a randomized block policy gradient algorithm with differential privacy. In order to reduce computational complexity when processing high-dimensional data, we randomly select a block coordinate to update the gradients at each round. To solve the privacy protection problem, we add a differential privacy protection mechanism to the algorithm, and we prove that it preserves the [Formula: see text]-privacy level. We conduct extensive simulations in four environments, which are CartPole, Walker, HalfCheetah, and Hopper. Compared with the methods such as important-sampling momentum-based policy gradient, Hessian-Aided momentum-based policy gradient, REINFORCE, the experimental results of our algorithm show a faster convergence rate than others in the same environment.

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Samsonenko, S., and T. Borysova. "AB1238 THE EFFECT OF DRUG THERAPY IN JUVENILE IDIOPATHIC ARTHRITIS ON THE LEVEL OF CYSTATIN C AS A MARKER OF RENAL DYSFUNCTION." Annals of the Rheumatic Diseases 81, Suppl 1 (May 23, 2022): 1731.1–1731. http://dx.doi.org/10.1136/annrheumdis-2022-eular.1961.

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BackgroundJuvenile idiopathic arthritis (JIA) is a chronic disease requiring years of therapy with non-steroidal anti-inflammatory drugs (NSAIDs), immunosuppressant’s, cytostatics, immunobiological agents. The aforementioned drugs, namely NSAIDs and cytostatics are potentially nephrotoxic [1]. The above drugs, namely NSAIDs and cytostatics, are potentially nephrotoxic. About 8% of children with JIA have kidney damage, which develops on average 5 years after the onset of the disease. It has been established that the main risk factor for the development of kidney damage is the long-term exposure to NSAIDs and methotrexate in children with active forms of JIA [2]. Early diagnosis of kidney damage will allow timely correction in the dosage of drugs and avoid their nephrotoxic effects [3].ObjectivesTo determine the effect of drug therapy in children with JIA on eGFR by using the Cystatin C-based equation and the Hoek formula based on the serum cystatin C study.Methods80 children with JIA participated in the study. The age of subjects was 10.4±4.41 (10.6-15.0) years. All children received methotrexate as a base drug. At the moment of examination 22 children received NSAIDs, 25 children received immunobiological preparations. Serum cystatin C content was determined by enzyme immunoassay.The Cystatin C-based equation 2012 and Hoek formulas were used to set the GFR by serum cystatin C levels.ResultsNon-steroidal anti-inflammatory drugs led to a decrease in GFR as found by both the Cystatin C-based equation 2012 and the Hoek formula. The incidence of GFR reduction in patients treated with NSAIDs using the Cystatin C-based equation 2012 was 100%, and using the Hoek formula was 81.8%.The use of NSAIDs in children with JIA is a risk factor for the development of reduced GFR calculated by the Hoek formula. The incidence of reduced GFR in children with NSAID use was 54.5%, 6.7 times greater than in those without NSAIDs (OR = 12.9; CI: 3.76-44.25; p<0.001). There was a low chance of a Hoek formula decrease in GFR in children with JIA who received immunobiological therapy 9.1% vs 46.8% (OR = 0.11; CI: 0.03-0.42; p<0.001).ConclusionUse of NSAIDs in children with JIA was more often associated with a reduction in GFR: by Cystatin C - based equation 2012 in 100% of cases p<0.01, by Hoek in 81.8%, p<0.001. The average of GFR was significantly lower in children treated with NSAIDs than in children without NSAIDs. Immunobiological therapy had a positive effect on the GFR value. The frequency of a decrease in GFR was significantly lower in the children treated with immunobiological therapy compared with those without immunobiological therapy 9.1% vs 46.8% (OR = 0.11; CI: 0.03-0.42; p<0.001).References[1]Giancane G, Alongi A, Ravelli A. Update on the pathogenesis and treatment of juvenile idiopathic arthritis. Curr Opin Rheumatol. 2017 Sep;29(5):523-529. doi: 10.1097/BOR.0000000000000417.[2]Giancane G, Alongi A, Ravelli A. Update on the pathogenesis and treatment of juvenile idiopathic arthritis. Curr Opin Rheumatol. 2017 Sep;29(5):523-529. doi: 10.1097/BOR.0000000000000417.[3]Ebert N, Bevc S, Bökenkamp A, et al. Assessment of kidney function: clinical indications for measured GFR. Clin Kidney J.2021;14(8):1861-1870.doi: 10.1093/ckj/sfab042.Disclosure of InterestsNone declared

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Wurst, F., H. J. Rumpf, N. Thon, and P. Beschoner. "Physician Health: Results and Caveats from Surveys in Austria, Switzerland and Germany." European Psychiatry 65, S1 (June 2022): S24—S25. http://dx.doi.org/10.1192/j.eurpsy.2022.89.

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Background: Surveys assessing alcohol use among physicians most commonly employed the Alcohol Use Disorders Identification Test (AUDIT) or the AUDIT-C. As with other screeners, prevalence estimation is dependent on the accuracy of the test as well as choice of the cut-off value. The aim of the current study is to use samples from various countries derive more precise prevalence estimates of alcohol problems in physicians by correcting for false positive and false negative results using samples from various countries Method: At the Congress of the German Association of Psychiatry, Psychotherapy and Psychosomatics, 2005 in Berlin, 1800 questionnaires, which included the AUDIT-C were distributed among the attending participants. 936 questionnaires (52%) were returned. Also, the data are compared to a second study, performed in Salzburg, Austria to further elucidate the situation. The screening results will be presented and compared to the values when using a correction- formula using data from a general population sample on sensitivity and specificity of the AUDIT-C. Results: Based on the results of AUDIT-C and using a cut-off of 5 for both sexes, 24.1% of the sample of 887 physicians of the German sample are problematic drinkers (14.7% in female and 32 % in male physicians). Using a correction formula leads to markedly lower rates: 6.1% (all), 3.7% (female), 8.1% (male). Discussion: In this large sample, findings clearly confirm that uncorrected screening results lead to severe over-estimation of the prevalence of problematic drinking in physicians. The corrected prevalence rates are lower than in the general population. Disclosure No significant relationships.

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Maltsev, Yaroslav Vladimirovich. "Man and Being as factors of Culture dynamics in the concept of permanent Modernity." Философская мысль, no. 8 (August 2022): 77–96. http://dx.doi.org/10.25136/2409-8728.2022.8.38515.

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The article examines the dynamics of culture as a result of self-unfolding and self-knowledge of being, the agent of which is a person who is both an actor of himself, his own being, and creating culture as a shell of the "second" being, as a screen (S. Zizek), the stage on which his action unfolds, his practice of cognition of being and himself (including as part of being). There is a folding of the triad of being, man and culture, correlating with the well-known formula of Lacan: Real, Imaginary, Symbolic. Within the boundaries of this triad, there is a subject-subject dialogue between man and man, man and being as equal objects in relation to co-creation, co-being, co-cognition. The article correlates with the current search for new ontological theories (object-oriented ontology, speculative realism, assembly theory, etc.), the desire to rethink the role and meaning of the subject (which S. Zizek calls for), to rethink Hegel and actualize his philosophical heritage (again, S. Zizek's thesis), with the search for new concepts that would explain the processes taking place in culture in a better way than the postmodern theory does (L. Hutcheon). The article proposes to consider the dynamics of the genesis and evolution of culture as a correlation of autonomous phenomena of the mind, as a result of reflection by being itself through its own thinking forms - the living: the interaction of being with its own thinking forms for the inclusion of objects of being in the movement of being and its self-disclosure, the disclosure of ways to be, the essence of the immanent property of being, revealed in the procedures of the search for truth, within the boundaries of which culture arises.

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Shinde, Ashok Naganath, Sanjay L. Lalbalwar, and Anil B. Nandgaonkar. "Modified meta-heuristic-oriented compressed sensing reconstruction algorithm for bio-signals." International Journal of Wavelets, Multiresolution and Information Processing 17, no. 05 (September 2019): 1950031. http://dx.doi.org/10.1142/s0219691319500310.

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In signal processing, several applications necessitate the efficient reprocessing and representation of data. Compression is the standard approach that is used for effectively representing the signal. In modern era, many new techniques are developed for compression at the sensing level. Compressed sensing (CS) is a rising domain that is on the basis of disclosure, which is a little gathering of a sparse signal’s linear projections including adequate information for reconstruction. The sampling of the signal is permitted by the CS at a rate underneath the Nyquist sampling rate while relying on the sparsity of the signals. Additionally, the reconstruction of the original signal from some compressive measurements can be authentically exploited using the varied reconstruction algorithms of CS. This paper intends to exploit a new compressive sensing algorithm for reconstructing the signal in bio-medical data. For this purpose, the signal can be compressed by undergoing three stages: designing of stable measurement matrix, signal compression and signal reconstruction. In this, the compression stage includes a new working model that precedes three operations. They are signal transformation, evaluation of [Formula: see text] and normalization. In order to evaluate the theta ([Formula: see text]) value, this paper uses the Haar wavelet matrix function. Further, this paper ensures the betterment of the proposed work by influencing the optimization concept with the evaluation procedure. The vector coefficient of Haar wavelet function is optimally selected using a new optimization algorithm called Average Fitness-based Glowworm Swarm Optimization (AF-GSO) algorithm. Finally, the performance of the proposed model is compared over the traditional methods like Grey Wolf Optimizer (GWO), Particle Swarm Optimization (PSO), Firefly (FF), Crow Search (CS) and Glowworm Swarm Optimization (GSO) algorithms.

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Karpushenko, M. Y., and D. S. Shakhverdyan. "Features of the Display of Social and Labor Indicators in the Integrated Reporting." Business Inform 2, no. 517 (2021): 239–44. http://dx.doi.org/10.32983/2222-4459-2021-2-239-244.

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Integrated reporting enables to provide interested users with non-financial information, including data about social activities and enterprise staff. Labor resources are a necessary source that causes the development of the company, and effective investment in human capital allows achieving strategic goals in a minimum amount of time. Consequently, the reflection in the reporting of human capital data is of great value, since currently investing in this type of capital amounts to a significant share. The nature of information about human capital and strategies for its management is subject to disclosure in integrated reporting and allows users to valuate the efficiency of such investments. The publication is aimed at considering the peculiarities of the preparation of integrated reporting in terms of social and labor indicators, with a substantiation of such indicators. An analysis of functions and constituents of integrated reporting, principles of formation of integrated reporting in accordance with the international standard of integrated reporting is carried out. The composition of the management report in accordance with regulatory requirements, as well as the composition of the report on the management of a number of enterprises are analyzed. On this basis, a proposal as to the list of social and labor indicators of integrated reporting is formed and formulas for their evaluation to integrate all indicators into a single one are suggested. Using this formula, one can compare different enterprises and draw a reasonable conclusion about the work of the enterprise in this direction. In the future, the development of integrated reporting should be aimed at developing and refining the system of indicators and generalizing management provision in the process of preparing internal integrated reporting.

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Junaedi, Iwan, Amin Suyitno, Endang Sugiharti, and Chin Kin Eng. "Disclosure Causes of Students Error in Resolving Discrete Mathematics Problems Based on NEA as A Means of Enhancing Creativity." International Journal of Education 7, no. 4 (December 20, 2015): 31. http://dx.doi.org/10.5296/ije.v7i4.8462.

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This article is based on research cooperation of Foreign Affairs in the first year, which was carried out between the team of lecturers from the Department of Mathematics Education Unnes (Indonesia) with Dr. Chin Kin Eng, a lecture of Mathematics Education from Universiti Malaysia Sabah. The main objective of this research in the first year is to uncover the cause of the students error in resolving Discrete Mathematics by Newman Errors Analysis (NEA). The Results of this research will be used as the basis for the subsequent research that reveal the mathematical creativity of the students. Outcomes of this research is the publication of research results in the International Journal and seminar at the international level. As a qualitative research, data collection through an analysis of the results of tests, questionnaires, observations, and interviews. Data analysis are data reduction, exposure of data, synthesising the data, triangulation, and the inference/verification. According to research, known that students errors in resolving discrete mathematics caused by: (1) the student did not know the meaning of a symbol or an existing term in the problem (Reading Errors), (2) the student did not understand the meaning of the problem, namely the student fails to write what is known and what is being asked (Comprehension Errors), (3) students forgot a formula that will be used or strategy/procedure what to do (Transformation Errors), (4) students could not make the problem-solving algorithms in sequence and correctly (Process Skills Errors), (5) the student could not answer according to the question (Encoding Errors), and (6) the student could not translate well, especially about which was written in English (Language Errors). Errors caused by carelessness students (Careless Errors) was not found. After giving Learning Therapy for the provision to resolve a problem through the algorithm and the correct sequence, the causes of the error of some students could be minimized, so that the number of students who were experiencing errors could also be reduced. Results of this research became the basis for continued research in the second year, which will be revealed and developed the mathematical creativity of students with prepare advanced research instruments.

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Zhang, Li, Xin-mei Yang, Jing Chen, Lei Hu, Fan Yang, Yue Zhou, Bei-bei Zhao, Wei Zhao, and Xiao-fan Zhu. "Pilot Study of Oral Realgar-Indigo Naturalis Formula in Pediatric Acute Promyelocyticleukemia: Effectiveness and Population Pharmacokinetics." Blood 134, Supplement_1 (November 13, 2019): 5084. http://dx.doi.org/10.1182/blood-2019-122876.

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# The first two authors contributed equally * The last two authors contributed equally Background: Realgar-Indigo Naturalis Formula (RIF), the only commercially oral arsenic agent, was launched in China from 2009. It has been recommended as consolidation or maintenance therapy in adults with acute promyelocytic leukemia (APL). Recently, RIF had been off-label used in pediatric APL in China. However, the knowledge of efficacy and dosage of RIF in pediatric was limited until now. Objective: The purpose of this pilot study was to evaluate effectiveness and pharmacokinetics of RIF as consolidation or maintenance therapy for newly diagnosed and relapsed APL in pediatric after induction therapy with intravenous arsenic trioxide. Meanwhile, modeling and simulation techniques were used to evaluate and optimize RIF dosing regimen in pediatric population. Patients and Methods: A total of 11 newly diagnosed APL and 1 relapsed patient (4-14years of age) were included from July 2016 to August 2017.The one relapsed and six newly diagnosed patients were treated with RIF (60 mg/kg/day TID) as maintenance therapy. Five newly diagnosed patients were treated with RIF (60 mg/kg/day TID) as consolidation and maintenance therapy. The treatment protocol and MRD results are shown in Figure 1. Event-free survival and overall survival were used to evaluate the efficacy. The plasma concentration of arsenic was quantified by inductively coupled plasma mass spectrometry (ICP-MS). Population pharmacokinetic analysis was carried out using the nonlinear mixed effects modeling program NONMEM V 7.2 (Icon Development Solutions, USA). Results: All newly diagnosed APL patients were alive as of July 1, 2019 and were in MCR with a median follow-up of 28 months (range, 23 to 37 months). Both the estimated 3-year EFS and OS rates were 100%. Of note, all the patients completed the postremission therapy containing RIF on an outpatient basis. A total of 107 arsenic concentrations were used for population pharmacokinetic model building. The arsenic concentrations of the blood samples ranged from 0.1 to 75.0 µg/L. The steady-state trough plasma arsenic concentration during the RIF treatment was 47.43μg/L (range, 25.74 to 62.97μg/L).A one-compartment model with first-order elimination fitted the data. Body weight was the only significant covariate of CL for the final model development. The developmental pharmacokinetic model was evaluated by goodness-of-fit plots and bootstrap analysis. The mean and variance of NPDE were -0.118 and 0.93, respectively. Conclusions: The effectiveness and pharmacokinetics were evaluated for the first time in pediatricAPL.The developmental population pharmacokinetic model for RIF in children revealed that one-compartment model with first-order elimination fitted the data.The current dosing regimen of 60 mg/kg/day TID resulted higher steady-state through concentration than that in adults (24.4μg/L, range:11.5 to 64μg/L). Disclosures:No relevant conflicts of interest to declare. This trial was conducted in accordance with the Declaration of Helsinki. OffLabel Disclosure: The combination of all-trans-retinoic acid (ATRA) and arsenic trioxide (ATO) has become the front-line treatment for patients with acute promyelocytic leukemia (APL). Realgar-Indigo Naturalis Formula (RIF), the only commercially oral arsenic agent, was launched in China from 2009. Since then, RIF had been used for over 5000 adults with acute promyelocytic leukemia (APL). One pill of RIF is 270 mg which contains 30 mg of Realgar, 125 mg of Indigo naturalis, 50 mg of Radix salviae miltiorrhizae, 45 mg of Radix pseudostellariae, and 20mg of garment film. However, the pharmacokinetics of RIF in children has not been studied.

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R. Р., Lutsky. "Doctrinal features of positive law." Almanac of law: The role of legal doctrine in ensuring of human rights 11, no. 11 (August 2020): 52–56. http://dx.doi.org/10.33663/2524-017x-2020-11-9.

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Research of term a law is conducted already long time. However sufficiently small attention is spared to opening сутності of signs, that expose the underlying structure of setting and role of such category as a «positive law». The сутнісні signs of positive law represent the central formula of this category, quintessence of concept «law» is represented in that. A term «positive law» expresses by a soba rule of behavior, that is accepted and it is sanctioned by the state and has obligatory character . In addition a positive law outlines concrete direction of development of legislative process of the corresponding stage of development on that there is the state and exceptionally it in combination with an absolute law is a that instrument that directs development of society and state system. The general theory of positive law, which summarizes the data of analytical jurisprudence, is a self-sufficient legal science, the subject of which is the dogma of law. It is with its «branches» (history of law, comparative law) and in conjunction with the sociology of law, occupies a worthy place in the system of legal sciences, performs in the whole complex of legal knowledge its special and irreplaceable functions of the sphere of law. And positive law is the basis of this theory, and determining the nature and characteristics of this category is crucial to understanding the positive approach to understanding the basics of lawmaking. Рositive law is inextricably linked to state coercion because the very notion of «mandatory legal rules» presupposes the possibility of violating them; positive law. However, in the contemporary realities of world-wide democratization of social life, the binding nature of legal norms is most effectively «supported» not so much by the possibility of applying state coercion for their violation, but by the sociocultural component of their content, which provides the subjects with the awareness of the need for their voluntary and useful implementation in the appropriate form. Тhe essential features of positive law in the article reflect the central formula of this category, which reflects the quintessence of the concept of «law»; this formula can be supplemented and modified, but it cannot be without prejudice to the disclosure of the content, structure and mechanism of action of law. Keywords: dogma, law, signs of law, positive law, society, state, system, obligatoryness, state compulsion.

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Kaili, Fujiwara T. M., and Agung Wicaksono. "PROFIL PEMECAHAN MASALAH MATEMATIKA SISWA KELAS IX SMP PADA MATERI LINGKARAN." Koordinat Jurnal MIPA 1, no. 2 (December 31, 2020): 39–50. http://dx.doi.org/10.24239/koordinat.v1i2.18.

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The purpose of this study was to describe the mathematics problem solving profile of grade IX junior high school students on circle material. Disclosure of the problem-solving profile is based on the problem-solving steps of the pattern, namely: (a) understanding the problem; (b) conducting the test by giving questions with circle material and (c) checking the results of the work that has been made. This research uses qualitative research with a qualitative descriptive approach. This research was conducted online with the subject of grade IX students of SMP Negeri 13 Palu in 2020. The process of determining the subject in this study was by taking students with low, medium and high abilities. The techniques used to obtain data in this study were written tests, in-depth interview techniques and observation techniques. The results of the study state that (1) the S1 comprehension profile is to repeat the reading of the questions repeatedly in order to understand what is being asked in the questions and to help recall the formula. (2) Profile of S2 understanding by repeating the reading of the questions less than S1 so that you can understand what is being asked in the question and try to remember the formula for solving the problem again. (3) The S3 comprehension profile is reading the questions at least from S1 and S2 until you understand what is being asked in the questions. (4) In solving the questions, S1 does the first question then the second problem. When answering questions, S1 answers all questions without asking many questions so that they are more concentrated and focused in order to solve the questions given by the researcher according to their previous understanding. (5) In solving the problem, working on the first question then the second question and when answering the question, S2 answers by asking a little to make sure he is. (6) In solving the questions, S3 works on the first problem then the second problem. (7) Profile checking back answers, S1 re-checks repeatedly to convince himself with the answer. (8) Profile of checking back answers, S2 re-checks by reading the questions again and then the answers and convincing himself. (9) Re-checking profile answers, S3 performs re-examination by repeating reading and understanding the questions then the formula and convincing themselves and the researcher with the answers.

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Aline, David, and Yuri Hosoda. "Deployment of the formulaic utterance “how about∼” in task-based second language classroom discussions." Intercultural Pragmatics 18, no. 4 (August 30, 2021): 425–46. http://dx.doi.org/10.1515/ip-2021-4001.

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Abstract Formulaic speech has long been of interest in studies of second language learning and pragmatic use as production and comprehension of formulaic utterances requires less processing and production effort and, therefore, allows for greater fluency. This study scrutinizes the sequential positions and actions of one formulaic utterance “how about∼” from the participants’ perspective. This conversation analytic study offers a fine-grained microanalysis of student interaction during classroom peer discussion activities. The data consist of over 54 h of video-recorded classroom interaction. Analysis revealed several positions and actions of “how about∼” as it occurs during peer discussions by Japanese learners of English. Emerging from analysis was a focus on how learners deploy this formulaic utterance to achieve various actions within sequences of interaction. Analysis revealed that participants used “how about∼” for (a) explicitly selecting next speaker, (b) shifting topics, (c) proposing a solution, and (d) suggesting alternative procedures. Although the formula was deployed to perform these four different actions, consistent throughout all instances was the disclosure of learner orientation to the progressivity of the task interaction. The findings show how language learners deploy this formulaic utterance in discussion tasks designed for language learning and highlights the pragmatic functions of this phrase.

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Garcia De Jalon, E., L. Aranguren Conde, A. Aquerreta Unzue, G. Gutiérrez Talavera, and A. Corrales Rodriguez. "Homeostasis Model Assessment of IR (HOMA-IR) and Metabolic Syndrome (MetS) in First Episode Psychosis." European Psychiatry 65, S1 (June 2022): S769. http://dx.doi.org/10.1192/j.eurpsy.2022.1985.

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Introduction Metabolic syndrome (MetS) is common in chronic psychosis but also exists in the early stages. HOMA-IR is an independent predictor of cardiovascular diseases and has already been described in first episode of psychosis. Objectives To determine whether HOMA levels differ according to MetS at each time assessment over 2 years. Methods MetS and HOMA levels are determined at baseline and at 6, 12, 18 and 24 months in a sample of 50 patients participating in the PEPsNa Early Intervention Programme during two years of follow-up. Adult Treatment Panel III (ATP III) criteria are used to define MetS. Insulin resistance measured with the Homeostatic Model Assessment (HOMA-IR) is computed with the formula fasting plasma glucose (mg/dL) times fasting insulin (mIU/mL) divided by 405. Mann-Whitney U Test are used to compare HOMA variable according to presence of metabolic syndrome. Results The results showed that HOMA levels differed statistically significantly between patients who met MetS criteria and those who did not at 12 (p<0.046) and 24 (p<0.004) months of treatment. Conclusions Given the small sample size the results of our study indicate that there is a sustained relationship over time between HOMA levels and Metabolic Syndrome (MetS) and that the HOMA IR may be useful in identifying those patients with an increased metabolic and cardiovascular risk. Disclosure No significant relationships.

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Widjajarto, Adityas, Muharman Lubis, and Vreseliana Ayuningtyas. "Vulnerability and risk assessment for operating system (OS) with framework STRIDE: comparison between VulnOS and Vulnix." Indonesian Journal of Electrical Engineering and Computer Science 23, no. 3 (September 1, 2021): 1643. http://dx.doi.org/10.11591/ijeecs.v23.i3.pp1643-1653.

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The rapid development of information technology has made security become extremely. Apart from easy access, there are also threats to vulnerabilities, with the number of cyber-attacks in 2019 showed a total of 1,494,281 around the world issued by the national cyber and crypto agency (BSSN) honeynet project. Thus, vulnerability analysis should be conducted to prepare worst case scenario by anticipating with proper strategy for responding the attacks. Actually, vulnerability is a system or design weakness that is used when an intruder executes commands, accesses unauthorized data, and carries out denial of service attacks. The study was performed using the AlienVault software as the vulnerability assessment. The results were analysed by the formula of risk estimation equal to the number of vulnerability found related to the threat. Meanwhile, threat is obtained from analysis of sample walkthroughs, as a reference for frequent exploitation. The risk estimation result indicate the 73 (seventy three) for the highest score of 5 (five) type risks identified while later on, it is used for re-analyzing based on the spoofing, tampering, repudiation, information disclosure, denial of service, and elevation of prvilege (STRIDE) framework that indicated the network function does not accommodate the existing types of risk namely spoofing.

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Винокуров, Сергей Иванович. "Scientific foundations of countering crime: a system of concepts." Расследование преступлений: проблемы и пути их решения, no. 2(36) (July 4, 2022): 51–57. http://dx.doi.org/10.54217/2411-1627.2022.36.2.006.

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В статье анализируются содержательная сущность и особенности базовых понятий, образующих научную основу противодействия преступности . В их число включены противодействие, превенция, предупреждение (профилактика, предотвращение, пресечение), борьба (расследование, раскрытие, назначение и исполнение наказания или иных мер уголовно-правового характера), восстановление прав и законных интересов потерпевшего, возмещение ему вреда . Отмечается сложный, взаимосвязанный, упорядоченный характер системы указанных понятий, дается представление о причинах и мерах противодействия социума преступности, определяются формы и цели негативного отношения социума к данному явлению. Представлен алгоритм (комплексная формула) четкого определения сущности, местоположения, взаимосвязей и соотношения указанных базовых понятий, концептуально отражающих негативное отношение социума к преступности. The article analyzes the substantive essence and features of the basic concepts that form the system of countering crime . These include counteraction, prevention, suppression, combating crime (investigation, disclosure, appointment and execution of punishment or other criminal legal measures), and restoration of the rights and legitimate interests of the victim, compensation for harm to him. The author notes the complex, interconnected, ordered nature of the system of these concepts, gives an idea of the causes and measures to counteract the society of crime, defines the forms and goals of the negative attitude of society to this phenomenon. The article presents an algorithm (complex formula) for a clear definition of the essence, location, relationships and correlation of these basic concepts, conceptually reflecting the negative attitude of society to crime.

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Wu, Liang, Jian-guo Sun, and Xian-bin Mei. "Introducing Fuzziness in CDS Pricing under a Structural Model." Mathematical Problems in Engineering 2018 (May 31, 2018): 1–7. http://dx.doi.org/10.1155/2018/6363474.

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OTC credit derivatives are nonstandardized financial derivatives which have the following characteristics. (1) Information on trades is not public. (2) There is no performance guarantee from the stock exchange. (3) The bigger the risk in performance, the bigger the price floating. These result in an asymmetry of market information flow and this asymmetry acts as a decisive factor in the credit risk pricing of financial instruments. The asymmetry of market information flows will lead to obvious fuzziness in how counterparty risks are characterized, as in the process of valuing assets when discontinuous jumping takes place. Accurately measuring the amplitude and frequency of asset values when influenced by information asymmetry cannot be arrived at just by analyzing the random values of historical data. With this in mind, this paper hypothesizes both asset value jump amplitude and frequency of random parameters as a triangular fuzzy interval, i.e., a new double exponential jump diffusion model with fuzzy analysis. It then gives a credit default swap pricing formula in the form of fuzziness. Through the introduction of fuzzy information, this model has the advantage of being able to arrive at results in the form of triangular fuzziness and, consequently, being able to solve some inherent problems in a world characterized by asymmetry in the flow of market information and, to a certain extent, the inadequate disclosure of information.

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Richards, Glenn, and Chris van Staden. "The readability impact of international financial reporting standards." Pacific Accounting Review 27, no. 3 (August 3, 2015): 282–303. http://dx.doi.org/10.1108/par-08-2013-0086.

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Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS. Design/methodology/approach – This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry. Findings – Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures. Practical implications – Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption. Originality/value – This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.

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Poole, S. G., M. J. Dooley, and D. Rischin. "Calculating carboplatin doses using the 4-variable modification of diet in renal disease (4-v MDRD) estimate of glomerular filtration rate (GFR) in the Calvert formula." Journal of Clinical Oncology 25, no. 18_suppl (June 20, 2007): 2521. http://dx.doi.org/10.1200/jco.2007.25.18_suppl.2521.

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2521 Background: The dose of carboplatin is usually calculated using the Calvert formula, with various bedside estimates utilized rather than directly measured GFR. The 4-v MDRD equation (Levey AS, et al. Ann Intern Med 2006; 145: 247–254) is now advocated as the routine method of estimating renal function from serum creatinine in all patients. Adoption in clinical practice is occurring despite lack of validation in oncology patients. The aim of this study was to compare carboplatin doses derived from the Calvert formula using measured GFR and the estimates of the 4-v MDRD equation and other established estimates. Methods: GFR was determined using technetium-99m diethyl triamine penta-acetic acid (Tc99mDTPA) clearance. Serum creatinine (Jaffe method) was measured and GFR estimates calculated using 4-v MDRD, Cockcroft and Gault formula (CGF), Wright, Martin, and Jelliffe (JF) formulae. Carboplatin doses were calculated using the Calvert formula, targeting an area under the curve of 7mg.ml- 1.min-1. Results: GFR was measured in 510 adult oncology patients (323 male, 187 female, mean age 63 years, range 17–87 years, mean GFR 84 mL/min, range 16–205 mL/min). The mean (range) carboplatin dose was 765 mg (287–1,610 mg), 681 mg (237–1,306 mg), 674 mg (249–2,044 mg), 721 mg (261–1,536mg), 741 mg (261–2,128mg), 620 mg (244- 1,329 mg) for measured GFR, 4-v MDRD, CGF, Wright, Martin, and JF formulas respectively. The accuracy (% within 20% of ‘true’ dose) was 58%, 63%, 73%, 72% and 49% for 4-v MDRD, CGF, Wright, Martin, and JF formulas respectively. Carboplatin doses derived using the 4-v MDRD estimate of GFR become increasingly less accurate with increasing GFR (see table ). All other formulas performed similarly. Conclusions: The 4-v MDRD equation resulted in an imprecise estimation of carboplatin doses with the degree of variability dependant on the level of renal function. [Table: see text] No significant financial relationships to disclose.

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Ezat, Amr Nazieh. "The impact of earnings quality on the association between readability and cost of capital." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 366–85. http://dx.doi.org/10.1108/jaee-12-2018-0136.

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PurposeThe purpose of this paper is to explore the relationship between disclosure quality, measured by the readability of the board of directors’ report and cost of capital (CoC), and, second, attempt to investigate the moderating effect of earnings quality on the relationship between readability and CoC.Design/methodology/approachThe sample includes the Egyptian EGX 100 companies, listed from 2013 to 2015, and the study runs two ordinary least square models to test the two main hypotheses. The study applies the LIX formula to calculate the readability level of board of director’ reports and uses the weighted average CoC to calculate CoC. Moreover, the performance-adjusted modified Jones model is used to measure earnings quality.FindingsThe results indicate that in the Egyptian context the readability of board of director’ reports does not impact on CoC. In addition, after moderating by earnings quality, there is a significant association between readability and CoC. The interaction between earnings quality and readability has a significant impact on CoC. This finding is consistent with the notion that, conditional on earnings quality, the benefits of easy writing style in the annual reports, prepared by the company’s managers, are reflected in the reduction of CoC.Originality/valueBased on the limited literature relating to developing countries’ capital markets, this study contributes to the accounting literature by providing empirical evidence on the conditional effect of earnings quality and of the consequences of linguistics style in the emerging market.

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Korsten, P., F. Kück, K. Tejiozem Donfack, R. Vasko, A. Lena, and B. Tampe. "POS0825 DEVELOPMENT OF A NEW AND SIMPLIFIED FORMULA TO PREDICT MORTALITY IN PATIENTS WITH ANCA-ASSOCIATED VASCULITIS ADMITTED TO THE INTENSIVE CARE UNIT." Annals of the Rheumatic Diseases 80, Suppl 1 (May 19, 2021): 665.1–666. http://dx.doi.org/10.1136/annrheumdis-2021-eular.1209.

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Background:ANCA-associated vasculitis (AAV) can present with a wide range of symptoms, including acute kidney injury (AKI) requiring renal replacement therapy or diffuse alveolar hemorrhage (1). These two manifestations often require admission to an intensive care unit (ICU) and are associated with increased mortality. To predict ICU mortality, the Simplified Acute Physiology Score version 2 (SAPS2) is often used but has not been formally tested in AAV patients (2). In addition, it is cumbersome to assess.Objectives:To develop a novel, simplified formula to predict ICU mortality in an AAV ICU population from an academic tertiary care center.Methods:We retrospectively recorded clinical and laboratory parameters in patients admitted to our ICU from 2000-2018. We performed risk factor analysis using univariate and multivariate logistic regression. In the multivariate case we applied the least absolute shrinkage and selection operator (lasso) method for variable selection. We considered average marginal effects and partial dependence plots in order to describe the influence of various independent variables on the probability of death more specifically. We evaluated our new score by comparing the corresponding area under the curve (AUC) to the AUC corresponding to the established SAPS2 score.Results:We analyzed 58 patients with AAV (39 granulomatosis with polyangiitis, 19 with microscopic polyangiitis) with a mean age of 74±14 (GPA) and 73±12 (MPA). 19/39 (48.7%) of GPA and 9/19 (47.4%) were female. Reasons for admission included disease manifestations or infectious complications from treatment (e. g. pneumonia, urinary tract infection). In total, 13/58 (22.4%) patients died throughout the study (10 GPA, 3 MPA patients). Using a cut-off threshold of 40 for SAPS2, sensitivity and specificity for mortality were 0.92 and 0.60, respectively. Confidence interval for the AUC was [0.68,0.95]. In the fitted multivariate logistic regression model, lasso was applied for variable selection. The identified variables included: disease duration, pH, procalcitonin, hemoglobin, leukocytes on admission, coronary heart disease, and pneumonia on admission. The estimated mortality is given by the formula ƒ(β0 + β1χ1 + …+ β7χ7), where ƒ(u)=1/(1+exp(−u)). Table 1 shows the estimated mortality for various values of the new score.Table 1.Example scores predicting mortality using the novel formula.ScorePredicted mortality-2.20.1-1.10.2500.51.10.752.20.9Testing if the AUC corresponding to the new model is significantly larger than the one corresponding to the SAPS2 score as independent variable resulted in p-value of 0.037. To identify possible overfitting, a 5-fold cross validation was performed. This resulted in a CI for the AUC of [0.64,0.96], suggesting that the new score allows for simpler prediction of mortality.Conclusion:We developed a novel formula corresponding to a score which is able to simpler predict mortality in patients with AAV admitted to the ICU. We will test our formula in the available ICU database MIMIC III, which comprises a large dataset of ICU patients.References:[1]Kitching AR, Anders H-J, Basu N, Brouwer E, Gordon J, Jayne DR, et al. ANCA-associated vasculitis. Nature Reviews Disease Primers. 2020 Aug 27;6(1):1–27.[2]Le Gall JR, Lemeshow S, Saulnier F. A new Simplified Acute Physiology Score (SAPS II) based on a European/North American multicenter study. JAMA. 1993 Dec 22;270(24):2957–63.Disclosure of Interests:PETER KORSTEN Speakers bureau: Chugai, Boehringer-Ingelheim, Sanofi Aventis, Abbvie, GSK, Novartis, Consultant of: Lilly, Gilead, Abbvie, Boehringer-Ingelheim, GSK, Novartis, Grant/research support from: GSK, Fabian Kück: None declared, Karaine Tejiozem Donfack: None declared, Radovan Vasko: None declared, Andreas Lena: None declared, Björn Tampe: None declared

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Journal articles on the topic 'Disclosure formula'

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