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1

Shaffer, Raymond J., Kevin T. Stevens, and William P. Stevens. "Assessing the Readability of Government Accounting Standards: The Cloze Procedure." Journal of Technical Writing and Communication 23, no. 3 (July 1993): 259–67. http://dx.doi.org/10.2190/4fm2-8gbw-kh0y-n25t.

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Studies assessing the readability of business writing typically use either readability formulas or, less often, the cloze procedure. This study argues that the cloze procedure, rather than a formula, is the appropriate method of assessing the readability of business writing and uses the cloze procedure to determine the readability of a statement issued by the Governmental Accounting Standards Board (GASB). The GASB provides authoritative statements on the accounting required for local and state governments and agencies. The results indicate that one important GASB statement is unreadable by college-level readers. If this and other GASB statements are unreadable by the users of GASB pronouncements, the GASB may not be fulfilling its role of communicating governmental accounting principles.
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Pantula, Muralidhar, and K. S. Kuppusamy. "A Metric to Assess the Readability of Video Closed Captions for the Persons With Low Literacy Skills." Computer Journal 63, no. 7 (September 10, 2019): 1063–75. http://dx.doi.org/10.1093/comjnl/bxz074.

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AbstractThe power of the WWW (World Wide Web) lies in the adoption of multiple types of media, which makes effective communication of content. Videos have emerged into a quick and efficient information delivery channel for users. To make a video accessible to persons with disabilities, several approaches have been proposed, which include various accessibility features such as closed captions and video descriptions. Captioning agencies use English as a primary language for creating captions, which cause problems for persons with low literacy skills. Ambiguity in the video affects the persons with low literacy skills and senior citizens and it leads them to consume more time in identifying/capturing the intended meaning. As the closed captions run along with the video frame, the comprehension is an issue. For predicting the readability assessment of closed captions for persons with low literacy skills, we developed a statistical formula based on the lexical and semantical ambiguity of the context. As a case study, caption files of top 50 English movies (as per IMDB top rated movies chart) were chosen and their readability scores were calculated. In addition, a machine learning model was developed using the ambiguity feature set in assessing the readability score of the closed captions. The result shows, our model is predicting the readability score with an accuracy of 92.6%.
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Joseph, John, Peter F. Svider, Kevin Shaigany, Jean Anderson Eloy, Paulette G. McDonald, Adam J. Folbe, and Robert S. Hong. "Hearing Aid Patient Education Materials: Is There Room for Improvement?" Journal of the American Academy of Audiology 27, no. 04 (April 2016): 354–59. http://dx.doi.org/10.3766/jaaa.15066.

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Purpose: The purpose of this study was to analyze and compare the readability of patient education materials (PEMs) from leading manufacturers of behind-the-ear style hearing aids and popular hearing aid information Web sites to determine if they meet guidelines recommended by public health agencies. Research Design: Analysis of hearing aid PEMs. Methods: Printed user guides from six of the leading manufacturers of BTE hearing aids and 15 of the most popular hearing aid–information Web sites were accessed online and analyzed for readability using the Gunning-Fog Index, New Fog Count, Raygor Estimate Graph, Simple Measure of Gobbledygook, and Flesch Reading Ease score. Results: Overall average grade–level readability for all six printed manufacturer user manuals was calculated to be written at a 10th grade reading level. Overall average grade-level readabilities for all 15 popular online hearing aid–information Web sites representing professional organizations, suppliers, and health information services were calculated to be written at 10th, 10th, and 11th grade reading levels, respectively. Average Flesch Reading Ease scores for all printed guides and online patient information Web sites were calculated to fall within the fairly difficult category for readability. Conclusions: PEMs provided by top hearing aid manufactures and popular hearing aid Web sites are written well above the reading level recommended by the National Institutes of Health. Consideration should be given toward simplifying these materials in order to enhance user experience and increase compliance among behind-the-ear hearing aid users.
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Bacha, Sami, and Aymen Ajina. "CSR performance and annual report readability: evidence from France." Corporate Governance: The International Journal of Business in Society 20, no. 2 (November 4, 2019): 201–15. http://dx.doi.org/10.1108/cg-02-2019-0060.

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Purpose This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests that CSR firms will provide more transparent disclosures because this reflects a socially and environmentally responsible behavior and a firm’s commitment to high ethical standards. In the same time, the agency theory offers an opposite view. It predicts that opportunistic managers use CSR as an entrenchment strategy and hide their maneuvers through complex textual financial disclosures. Design/methodology/approach Based on a sample of 100 listed firms on the French CACAll-shares index over the period from 2013 to 2016, the authors use a panel regression analysis and run other estimation methods (IV-2SLS) and simultaneous equation model to address the endogeneity issues. They assess the readability of annual reports using the Gunning-Fog Index and the Flesch Index derived from the computational linguistics literature. Findings The results show a significant positive relationship between CSR performance and the readability of annual report. Firms engaging in CSR practices are more likely to provide transparent disclosures with higher readability because this reflects a socially responsible behavior and a firm’s commitment to high ethical standards. This result supports the stakeholder theory and the corporate reputational view. The finding is also robust to alternative readability measurements and to endogeneity bias. Practical implications This study helps all market participants to more comprehensively evaluate the CSR performance disclosed on annual report. It encourages managers to consider CSR as a means to prevent the opacity risk through improved information quality. It also drives French authorities to better regulate the narrative disclosure of CSR firms and change the way companies design their reporting practices. Moreover, it encourages CSR rating agencies to become the dominant definition of CSR evaluation by granting more importance to the quality of disclosed information. Originality/value This study extends previous research on the potential impact of CSR on information quality measured by annual report readability in the French context. Unlike prior studies on the impact of CSR on information quality, that focus exclusively on earnings management and adopt qualitative approaches to assess the SCR score, the authors use simultaneously the Gunning–Fog Index and the Flesch Index to assess the information quality and extract the CSR score from the CSRHub database of companies’ social, environmental and governance performance.
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Vergara, Fermina, and Rachelle Lintao. "War on Drugs: The Readability and Comprehensibility of Illegal Drug Awareness Campaign Brochures." International Journal of Language and Literary Studies 2, no. 4 (December 26, 2020): 98–121. http://dx.doi.org/10.36892/ijlls.v2i4.412.

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Information communicated and produced by the government is essentially fundamental as the government is set and deemed as a reliable and a credible source of information. This study assessed the readability, comprehensibility, and document design of two brochures on prohibited drugs awareness, which were produced and distributed by the Dangerous Drugs Board (DDB), a government agency that is responsible in instituting policies about the use of illegal drugs in the Philippines. Using both qualitative and quantitative methods, a total number of 120 participants comprised of students, those employed, the unemployed, and drug patients from a rehabilitation center answered two 10-item multiple choice questionnaires and Likert scales to assess and evaluate the comprehensibility and document design of the two brochures. Using the Coh-Metrix tool to analyze the readability of the two brochures, results showed that the two existing brochures were not that readable with the huge discrepancy of the readability levels of the docments against the 9-10 normative values of the reading tool utilized. The results of the participants’ scores which were categorized as instructional or assisted level exhibited that the two brochures were not that comprehensible. Lastly, it was found that the designs of the documents were poor as some violations like small font size, pixelated pictures, and non-observance of color schemes were present. This paper argues that government agencies should produce information brochures that are patterned to the standards of Plain Language Movement in order to help the lay people grasp important information such as drug awareness.
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Bojrab, Dennis I., Christian Fritz, Seilesh Babu, and Kenny F. Lin. "A Critical Analysis of the Information Available Online for Ménière’s Disease." Otolaryngology–Head and Neck Surgery 162, no. 3 (January 28, 2020): 329–36. http://dx.doi.org/10.1177/0194599819901150.

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Objective Patients increasingly rely on online resources for medical information; however, the Internet is unregulated and prone to misinformation. This study analyzes the reliability, quality, and readability of websites for Ménière’s disease. Study Design A Google search was performed using keywords Ménière’s disease. The first 5 pages (50 results) were reviewed. Websites were sorted into 5 categories: academic institutions, government agencies, professional organizations, medical information websites, and miscellaneous. The reliability, quality, and readability of each website were evaluated using the DISCERN instrument and Flesch-Kincaid Grade Level (FKGL). DISCERN assesses reliability and quality by scoring 15 questions on a scale from 1 (low) to 3 (high). The reliability score emphasizes clear objectives and sources, as well as lack of bias, whereas the quality score emphasizes information on treatment options. The FKGL of each website was calculated using a formula to determine the equivalent US grade reading level. Setting Ambulatory. Subjects None. Results Forty-two websites were analyzed. Academic institutions were the most common (n = 13, 31%) but scored the lowest using DISCERN at 1.75 ± 0.13. Medical information websites scored highest at 2.24 ± 0.09 ( P = .024 compared to academic institutions). The average FKGL of all websites was 10.12 ± 0.57 with medical information websites being the easiest to read at 8.84 ± 0.83. Only 5 (13%) of websites scored below the eighth-grade reading level. Conclusions Most top online search results for Ménière’s disease are deficient in quality and readability. Medical information websites are generally the most reliable and easy to read.
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Ragain, Lisa, Sheldon Masters, Timothy A. Bartrand, Jennifer L. Clancy, and Andrew J. Whelton. "Analysis of building plumbing system flushing practices and communications." Journal of Water and Health 17, no. 2 (January 21, 2019): 196–203. http://dx.doi.org/10.2166/wh.2019.024.

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Abstract Drinking water distribution system contamination incidents can prompt public agencies and drinking water utilities to issue do-not-drink and do-not-use advisories. After the contaminant is cleared from distribution mains, consumers are often directed to flush their plumbing. However, little validated guidance and few evaluated communications strategies are available on using flushing to decontaminate building water systems. Additionally, limited data support the effectiveness of current practices and recommendations. In this study, expert elicitation was used to assess existing flushing guidance and develop validated flushing guidance and communications for single-family residences. The resulting guidance recommends progressively opening all cold-water taps from the closest to point of entry to the furthest and allowing the water to run for at least 20 minutes. Hot-water taps should be opened progressively and run for at least 75 minutes. The guidance language and format conformed to grade-level and readability scores within recommended health communication ranges. The readability of eight other flushing guidance documents was also evaluated for contamination incidents from 2008–2015. Seven were written at a 10th–12th grade level, above the 6th–7th grade level recommended for health communications.
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Castro-Sánchez, Enrique, Elpiniki Spanoudakis, and Alison H. Holmes. "Readability of Ebola Information on Websites of Public Health Agencies, United States, United Kingdom, Canada, Australia, and Europe." Emerging Infectious Diseases 21, no. 7 (July 2015): 1217–16. http://dx.doi.org/10.3201/eid2107.141829.

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9

O'Sullivan, Lydia, Prasanth Sukumar, Rachel Crowley, Eilish McAuliffe, and Peter Doran. "Readability and understandability of clinical research patient information leaflets and consent forms in Ireland and the UK: a retrospective quantitative analysis." BMJ Open 10, no. 9 (September 2020): e037994. http://dx.doi.org/10.1136/bmjopen-2020-037994.

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ObjectivesThe first aim of this study was to quantify the difficulty level of clinical research Patient Information Leaflets/Informed Consent Forms (PILs/ICFs) using validated and widely used readability criteria which provide a broad assessment of written communication. The second aim was to compare these findings with best practice guidelines.DesignRetrospective, quantitative analysis of clinical research PILs/ICFs provided by academic institutions, pharmaceutical companies and investigators.SettingPILs/ICFs which had received Research Ethics Committee approval in the last 5 years were collected from Ireland and the UK.InterventionNot applicable.Main outcome measuresPILs/ICFs were evaluated against seven validated readability criteria (Flesch Reading Ease, Flesh Kincaid Grade Level, Simplified Measure of Gobbledegook, Gunning Fog, Fry, Raygor and New Dale Chall). The documents were also scored according to two health literacy-based criteria: the Clear Communication Index (CCI) and the Suitability Assessment of Materials tool. Finally, the documents were assessed for compliance with six best practice metrics from literacy agencies.ResultsA total of 176 PILs were collected, of which 154 were evaluable. None of the PILs/ICFs had the mean reading age of <12 years recommended by the American Medical Association. 7.1% of PILs/ICFs were evaluated as ‘Plain English’, 40.3%: ‘Fairly Difficult’, 51.3%: ‘Difficult’ and 1.3%: ‘Very Difficult’. No PILs/ICFs achieved a CCI >90. Only two documents complied with all six best practice literacy metrics.ConclusionsWhen assessed against both traditional readability criteria and health literacy-based tools, the PILs/ICFs in this study are inappropriately complex. There is also evidence of poor compliance with guidelines produced by literacy agencies. These data clearly evidence the need for improved documentation to underpin the consent process.
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van Ballegooie, Courtney, and Peter Hoang. "Health Services: A Mixed Methods Assessment of Canadian Cancer Patient Education Materials Related to the 2019 Novel Coronavirus." Cancer Control 28 (January 1, 2021): 107327482198970. http://dx.doi.org/10.1177/1073274821989709.

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The 2019 novel coronavirus (COVID-19) pandemic has prompted the reorganization in the scheduling and method of care for many patients, including patients diagnosed with cancer. Cancer patients, who have an immunocompromised status, may be at a higher risk of severe symptoms from infection with COVID-19. While information is rapidly evolving regarding COVID-19, Canada, both nationally and provincially, has been conveying new information to patients online. We assessed the content and readability of COVID-19-related online Canadian patient education material (PEM) for cancer patients to determine if the content of the material was written at a grade reading level that the majority of Canadians can understand. PEMs were extracted from provincial cancer agencies and the national Canadian Cancer Society, evaluated using 10 readability scales, qualitatively analyzed to identify their themes and difficult word content. Thirty-eight PEMs from both national and provincial cancers associations were, on average, written above the recommended 7th grade level. Each of the associations’ average grade levels were: BC Cancer (11.00 95% confidence interval [CI] 8.27-13.38), CancerControl Alberta (10.46 95% CI 8.29-12.62), Saskatchewan Cancer Agency (11.08 95% CI 9.37-12.80), Cancer Care Manitoba (9.55 95% CI 6.02-13.01), Cancer Care Ontario (9.35 95% CI 6.80-11.90), Cancer Care Nova Scotia (10.95 95% CI 9.86-12.04), Cancer Care Eastern Health Newfoundland and Labrador (10.14 95% CI 6.87-13.41), and the Canadian Cancer Society (10.06 95% CI 8.07-12.05). Thematic analysis identified 4 themes: public health strategy, information about COVID-19, patient instructions during COVID-19, and resources. Fifty-three percent of the complex words identified were medical jargon. This represents an opportunity to improve PEM readability, to allow for greater comprehension amongst a wider target audience.
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Mishra, Vishala, and Joseph P. Dexter. "Comparison of Readability of Official Public Health Information About COVID-19 on Websites of International Agencies and the Governments of 15 Countries." JAMA Network Open 3, no. 8 (August 18, 2020): e2018033. http://dx.doi.org/10.1001/jamanetworkopen.2020.18033.

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Palmer, Gabrielle, and Maryse Arendt. "An Interview With Gabrielle Palmer, Campaigner Author and Nutritionist, Who Learned From Women Around the World." Journal of Human Lactation 37, no. 3 (May 28, 2021): 449–55. http://dx.doi.org/10.1177/08903344211015624.

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Gabrielle Palmer has written, taught, and campaigned about infant nutrition issues, particularly the unethical marketing of baby foods, since the 1970s. Her seminal book, The Politics of Breastfeeding: When Breasts are Bad for Business, has guided many breastfeeding advocates for over 40 years through three editions and multiple printings. As a breastfeeding counsellor during the 1970s, she helped establish the United Kingdom’s advocacy pressure group Baby Milk Action. She worked as a volunteer in Mozambique during the 1980s. During the 1990s she co-directed the International Breastfeeding Practice and Policy course at the Institute of Child Health, University College London, until she went to live for 2 years in China. Over the years, she has worked for various health and development agencies, including serving as HIV and Infant Feeding Officer for the United Nations Children’s Fund, New York, and also taught at The London School of Hygiene and Tropical Medicine (LSHTM). She is a mother and a grandmother. (This is a verbatim interview that has been edited for readability: MA = Maryse Arendt; GP = Gabrielle Palmer).
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Usuda, Yuichiro, Makoto Hanashima, Ryota Sato, and Hiroaki Sano. "Effects and Issues of Information Sharing System for Disaster Response." Journal of Disaster Research 12, no. 5 (September 27, 2017): 1002–14. http://dx.doi.org/10.20965/jdr.2017.p1002.

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In disaster response, wherein many organizations undertake activities simultaneously and in parallel, it is important to unify the overall recognition of the situation through information sharing. Furthermore, each organization must respond appropriately by utilizing this information. In this study, we developed the Shared Information Platform for Disaster Management (SIP4D), targeted at government offices, ministries, and agencies, to carry out information sharing by intermediating between various information systems. We also developed a prototype of the National Research Institute for Earth Science and Disaster Resilience (NIED) Crisis Response Site (NIED-CRS), which provides the obtained information on the web. We applied these systems to support disaster response efforts in the 2016 Kumamoto Earthquakes and other natural disasters. We analyzed the effects of and issues experienced with the information sharing systems. As effects, we found 1) the realization of increased overall efficiency, 2) validity of sharing alternative information, and 3) possibility of using the system as a basis for information integration. As future issues, we highlight the needs for 1) advance loading of data, 2) machine readability of top-down data, and 3) identifying the common minimum required items and standardization of bottom-top data.
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So, Marvin, Jessica L. Franks, Robyn A. Cree, and Rebecca T. Leeb. "An Evaluation of the Literacy Demands of Online Natural Disaster Preparedness Materials for Families." Disaster Medicine and Public Health Preparedness 14, no. 4 (August 6, 2019): 449–58. http://dx.doi.org/10.1017/dmp.2019.62.

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AbstractObjective:Natural disasters are becoming increasingly common, but it is unclear whether families can comprehend and use available resources to prepare for such emergencies. The objective of this study was to evaluate the literacy demands of risk communication materials on natural disasters for US families with children.Methods:In January 2018, we assessed 386 online self-directed learning resources related to emergency preparedness for natural disasters using 5 literacy assessment tools. Assessment scores were compared by information source, audience type, and disaster type.Results:One-in-three websites represented government institutions, and 3/4 were written for a general audience. Nearly 1-in-5 websites did not specify a disaster type. Assessment scores suggest a mismatch between the general population’s literacy levels and literacy demands of materials in the areas of readability, complexity, suitability, web usability, and overall audience appropriateness. Materials required more years of education beyond the grade level recommended by prominent health organizations. Resources for caregivers of children generally and children with special health care needs possessed lower literacy demands than materials overall, for most assessment tools.Conclusions:Risk communication and public health agencies could better align the literacy demands of emergency preparedness materials with the literacy capabilities of the general public.
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Wang, G., N. Karimi, J. Descallar, K. O’Connor, J. Pipicella, L. Willmann, A. Williams, and V. W. Huang. "A170 A NOVEL DECISION AID IMPROVES KNOWLEDGE AND QUALITY OF PREGNANCY-RELATED DECISION-MAKING IN IBD." Journal of the Canadian Association of Gastroenterology 4, Supplement_1 (March 1, 2021): 180–82. http://dx.doi.org/10.1093/jcag/gwab002.168.

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Abstract Background Women with inflammatory bowel disease (IBD) with poor IBD-specific reproductive knowledge experience more voluntary childlessness. Poor knowledge is associated with fear of IBD medications in pregnancy; this must be addressed as active IBD at preconception (PC) correlates with worse intrapartum disease and poor fetal outcomes. The Pregnancy IBD Decision Aid (PIDA), developed by an international multidisciplinary team following International Patient Decision Aids Standards, is an interactive online tool that offers personalised decision support on fertility, pregnancy, and medications in IBD (Fig). Aims To assess PIDA’s impact on knowledge and quality of decision-making among PC and pregnant patients with IBD, and to evaluate its feasibility as a tool for patients and clinicians. Methods PC and pregnant women aged 18–45 with IBD, recruited in Canada and Australia, completed questionnaires pre and post PIDA to assess quality of decision-making (Decisional Conflict Scale, DCS; Self-Efficacy Score, SES) and IBD in pregnancy knowledge (Crohn’s and Colitis Pregnancy Knowledge Score, CCPKnow). DCS assesses if a decision is informed, aligned with personal values, and would be implemented. SES measures belief in one’s ability to make informed decisions. Patients and clinicians (gastroenterology, obstetrics, primary care) also completed feasibility surveys. Paired t-test assessed for differences pre and post PIDA. Results DCS and SES were completed by 74 patients (42 Crohn’s disease, 32 ulcerative colitis); 41 PC and 33 pregnant. DCS improved significantly post PIDA (effect size 0.44, p&lt;0.0001); this was observed in PC patients regarding pregnancy planning with IBD, and in pregnant patients regarding peripartum IBD medication management. SES of PC but not pregnant patients improved significantly post PIDA (effect size 0.32 vs 0.24, p=0.0001 vs 0.0525). In both cohorts, CCPKnow improved significantly post PIDA (n=76, effect size 0.66, p&lt;0.0001). Patients (n=73) assessed PIDA feasibility. Mean scores for length (3.05±0.44), readability (3.09±0.5), and content amount (2.91±0.81) were perceived as appropriate (1=limited, 5=excessive). Perceived usefulness of PIDA was high among all patients (4.09±0.93; 5=most useful). Clinicians (n=14) believed PIDA had appropriate length, readability, and content amount, and deemed PIDA useful to patients (4.6±0.8) and themselves (4.8±0.8) for clinical practice. Conclusions PIDA improved knowledge and quality of decision-making in PC and pregnant patients with IBD. Patients developed a strengthened belief in their ability to make informed, effective decisions, and both patients and clinicians found PIDA feasible. PIDA is an accessible tool that can empower women with IBD to make evidence-based decisions about pregnancy and may ultimately reduce voluntary childlessness. Funding Agencies Mount Sinai Hospital Resident Research Grant; Gastroenterological Society of Australia Rose Amarant Grant; Women and Children’s Health Research Institute (WCHRI); Clinical/Community Research Integration Support Program (CRISP); Merck Better Care, Healthy Communities Funding Program
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Joshi, Bal Krishna, Tek Bahadur Gurung, Jiban Shrestha, and Hari Krishna Upreti. "Writing a Research Paper for Journal of Nepal Agricultural Research Council." Journal of Nepal Agricultural Research Council 4 (May 6, 2018): 90–99. http://dx.doi.org/10.3126/jnarc.v4i1.19695.

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Agricultural research findings are required to reach soon to the farmers, extensionists, media, researchers, policy makers, businessperson, students, teachers and so many other stakeholders. Among different types of publications, research paper is generally published in journal considered as standard type of publication in term of quality and recognition. Most of the journals follow similar pattern and framework; however, the style, format and process may be different with each other. A research (scientific) paper is a written describing original research result using standard methods and materials. The major sections in a journal paper are abstract, introduction, materials and methods, results, discussion, conclusion, and references. Accordingly Journal of Nepal Agricultural Research Council has its own style and format. Author needs to follow guidelines strictly on the use of punctuation marks such as comma (,), period (.), space, justification etc; otherwise submitted manuscripts could be immediately return to author without considering in review process. In general, we received manuscripts with many errors on citation and references, poor elaboration of results of experiments, weak discussion, missing to acknowledge funding agencies, submitting non-editable figures, very few numbers of citations of Nepalese researchers, statements not in logical order, etc. In general, the scientific papers should be written in simple way with new but sufficient justification backed up by data in the form of tables, graphs, flow diagrams etc so that readers can understand easily with high readability. The submitted manuscript in the journal office are sent to two to three reviewers for specific recommendation on the originality of the work, appropriateness of the approach and experimental design, adequacy of experimental techniques, soundness of conclusions and interpretations, relevance of discussion and importance of the research. The language clarity and organization of the article are also asked with the reviewers. In response to reviewer's comments all authors are expected to reply each and every comments and suggestions of reviewers, if such comments and suggestion are not acceptable, the author/s can argue for their points, if genuine. Here in this paper we described detail contents of each section along with style and format for a research paper writing targeted to Journal of Nepal Agricultural Research Council.
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Williams, A., Y. Leung, and V. Huang. "A237 SHARED DECISION MAKING: DESIGN OF A PREGNANCY IN IBD DECISION AID (PIDA)." Journal of the Canadian Association of Gastroenterology 3, Supplement_1 (February 2020): 113–15. http://dx.doi.org/10.1093/jcag/gwz047.236.

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Abstract Background Given a significant proportion of women with inflammatory bowel disease (IBD) are of child-bearing age, the development of a pregnancy IBD decision aid would benefit patients and clinicians. Lack of IBD-specific reproductive knowledge has been associated with increased “voluntary childlessness” and may contribute to inappropriate medication changes during or after pregnancy. Decision aids support decision making in pregnancy in general, as well as in multiple other chronic diseases. However existing literature has not identified such a resource for women with IBD. Aims To develop a decision aid to improve decision making regarding preconception and pregnancy in IBD among women with IBD. Methods We followed the International Patient Decision Aids Standards (IPDAS). A steering committee of Canadian and Australian health care professionals with an interest in IBD management in pregnancy, in addition to patient representatives, was established. Themes chosen for discussion included inheritance, fertility, nutrition, medications, mode of delivery, breastfeeding, infant health. Initial patient and clinician focus groups were conducted and responses recorded with written/audio mediums. We developed an electronic PIDA draft that incorporates individualised information (type of IBD, pre-conception or pregnant, surgical history, medications) in personalized decision making. Further patient focus groups and interviews were conducted to obtain user opinion of the PIDA draft. Results In July 2017, patient and clinician focus groups were conducted at a Canadian site. Three patients (pre-conception) attended the focus group. Patient concerns - impact of disease and surgery on fertility and preterm delivery; impact of drug therapies on the fetus/ infant; impact of active disease on maternal and fetal/infant health. The clinician focus group included 3 IBD specialists, 2 IBD fellows, 2 IBD nurses, an obstetrician and a neonatal intensivist. Clinician concerns - absence of pre-conception counselling and lack of patient understanding about the impact of disease activity and IBD medication use in pregnancy. Additional patient feedback obtained through interviews (n=15) at two Canadian sites since March 2019 regarding the current electronic PIDA was positive, with comments about content, personalization, readability and unbiased presentation. Suggestions were made for inclusion of additional content such as impact of IBD on sexual function, laboratory changes during pregnancy, and timing of medications post-partum. Conclusions The pre and post PIDA design patient and clinician focus groups and interviews affirmed the role for PIDA. Main decisions considered necessary to address included ideal timing of conception pending disease activity, management of medications, and delivery methods. Ongoing user feedback will be obtained at Australian and Canadian sites during planned alpha testing. Funding Agencies WCHRI, Sinai Health System, UBC
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Medvedev, Andrey. "Tactile thematic maps for the territory of Russia: multivariate representation of geographic information." Abstracts of the ICA 1 (July 15, 2019): 1. http://dx.doi.org/10.5194/ica-abs-1-243-2019.

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<p><strong>Abstract.</strong> Nowadays, when visualization is one of the main channels of communication, maps, geo-images and infographics can help develop the concept of space and expand knowledge about our world. But most spatial data are not available to the visually impaired and need to be converted to a tactile format. Tactile and tiflographic maps are becoming more and more popular because they help overcome information barriers for those who cannot see, making it easier to navigate in everyday life.</p><p>Blind or visually impaired people need to know more about their immediate environment to navigate in the room, building, city or country. The ability to read and understand a tactile map is not an automatic skill for visually impaired people. The user of the map must be trained to recognize and understand the relief material, symbols in the form of points and lines, use the texture and legend that reveal the information presented on a particular map.</p><p>The last decade witnessed a great technological leap towards the creation and replication of tactile and tiflographic maps. In addition to such traditional methods of creating relief graphic maps as thermoforming of plastic on the engraved surface and printing on specialized paper, new methods have been added – quickly solidifying varnishes, paper stamping devices and 3D printers. However, the process of drawing up high-quality relief-graphic maps is strongly influenced by the technology of publication. It depends on the tactile distinctiveness and clarity of drawing elements of the map and conventional signs. This has an impact on the choice of tactile variables that can be operated on when mapping. In addition, the selected technology depends on the final price of the final product. In fact, the creators of tactile and tiflographic maps have the choice between a triade: "method of production – material – format edition". These technological moments subsequently influence and determine the scale of the maps, the image methods and the level of generalization. According to some teachers, tactile maps are a special case of relief-graphic materials (tactile graphics) so requirements, content, design, application signatures which are applicable to tactile graphics should also apply to tactile maps. However, for cartographers, tactile and tiflographic maps are a particular area of cartography that uses its own language describing space with a combination of specific rules and regulations.</p><p>Laboratory of cartography at the Institute of geography RAS has been engaged in the creation of thematic tactile maps at different scale levels and areas for 7 years already. A set of thematic maps for the territory of Russia was created to ensure the educational process in specialized institutions (schools and colleges for the blind and visually impaired). This set of thematic maps consists of the following maps: components of the natural environment, climate, minerals, soil cover and land resources, vegetation. In total, the set includes 34 different thematic maps with a total circulation of more than 700 copies. More than 400 maps have been transferred to specialized agencies and are already being used at geography lessons.</p><p>All created tactile maps are made at once by 4 methods: micro-capsule paper, stamping, thermoforming, printing on a 3D printer. With the help of 3D printing and embossing technology, each thematic map is made in a single copy, and the maps on microcapsular paper and plastic are made in large quantities.</p><p>When creating tactile thematic maps for the territory of Russia many factors were taken into the account that are not important in the creation of conventional, traditional maps. In addition to the selection of suitable subjects, scale, projections in the first place the special requirements for the creation of tactile graphics and manufacturing technology were taking into the account primarily, which greatly affect the tactile readability.</p>
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19

"The Process of Indexing and its Relevance in Academic Research." International Journal for Research in Engineering Application & Management, May 30, 2020, 241–44. http://dx.doi.org/10.35291/2454-9150.2020.0398.

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The paper discusses the concept of indexing in the field of higher academia and research. Indexing is a significant feature that aids both the researchers and journal publishers in the field of research publication. Indexed journals helps the researcher to have a vast access to the materials in their area of interest as well as their published works gain a wide readability. Indexing is therefore a tool that indicates the journal quality. The indexing agencies try to maintain this feature of indexing through the strenuous process of selection of journals, the monitoring of the journals through the indexing parameters, and the constant reviewing of the knowledge produced in those journals. Thus, indexing of the journals serves as a resourceful aid for the researcher to have a knowledge of the already existing data on his/her area of interest and find new paths of knowledge in the field. The paper examines the concept of indexing, the history of indexing, different indexing agencies, and indexing parameters. It also briefly discusses the different types of peer review processes in journals which is relevant in research publication.
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20

Liu, Hanni. "Tax aggressiveness and the proportion of quantitative information in income tax footnotes." Journal of Financial Reporting and Accounting ahead-of-print, ahead-of-print (July 12, 2021). http://dx.doi.org/10.1108/jfra-08-2020-0233.

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Purpose This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and has been considered to be more persuasive than qualitative data. The primary focus is on income tax footnotes because revenue agents use them as a reference in tax audits, and citizen groups use them to analyse tax inequalities. This study posits that firms with lower effective tax rates (“tax aggressive” firms) disclose less quantitative data in their income tax footnotes. Design/methodology/approach The multivariate analysis uses data from the contents of income tax footnotes extracted from 10-K filings in eXtensible Business Reporting Language (XBRL). It uses the alphanumeric characters identified in the income tax footnotes to calculate the proportion of quantitative data relative to the entire footnote disclosure as the dependent variable in a multivariate regression analysis. Findings The findings show that firms which avoid more taxes disclose less quantitative data in income tax footnotes after controlling for the readability of the income tax footnotes and the entire annual report. Therefore, firms seem to reduce the publication of measurable data accessible to revenue agencies and citizen groups. Originality/value This analysis provides evidence that firms weigh the financial reporting requirements and tax audit risks when they disclose quantitative income tax data. Also, it supports the Financial Accounting Standards Board’s (FASB’s) proposal to require more disaggregated income tax disclosure. To the researcher’s knowledge, this is the first analysis that focuses on the determinants of disclosing quantitative data in income tax footnotes.
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21

Karimi, Abdollah, and Seyed Mohsen Allameh. "Investigating the relationship between customer knowledge management and customer loyalty: mediating role of customer value (Case study: Saderat Bank of Khozestan)." Global Journal on Humanities and Social Sciences, April 5, 2016. http://dx.doi.org/10.18844/gjhss.v0i0.415.

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Customer orientation has attracted increasing importance and considered as the main competitive advantage of organizations in the process of firm achievement. If an organization can satisfy its customer and attract loyal customer, it would lead to its long term growth. Increasing competition in national, regional and global areas has led to more attention to competitive advantage as a key determinant of organization growth. To be successful in these circumstances, knowledge management and its procedures can be considered as a necessity. Knowledge management focuses on the knowledge usage to establish competitive advantage and form dynamics in a complex environment. Hence, current study aims to investigate the relationship between customer knowledge management and customer loyalty focusing on the mediating role of customer value by a case study conducted on Saderat Bank in Khozestan. Measurement items are adapted from existing scales found in the knowledge management and marketing literature. Academic colleagues reviewed the items for face validity and readability. The scales are evaluated for reliability using data collected in a survey of Saderat Bank’s customers. A structural equation modeling procedure is applied to the examination of the influences of customer knowledge management on customer value and customer loyalty. The research model was tested empirically using a sample of 500 customers who had referred to Saderat Bank’s agencies in Khozestan during the period of research. The paper found that the most influential dimensions of knowledge management on customer value are knowledge for customer, knowledge of customer, knowledge about customer, respectively. Furthermore, the effect of consistency between customer image and perceived value on customer loyalty was strong.Keywords: Customer knowledge management, Customer knowledge, Customer value, Customer loyalty
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