Journal articles on the topic 'Test result reporting'
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Kalman, LV, JAG Agúndez, M. Lindqvist Appell, JL Black, GC Bell, S. Boukouvala, C. Bruckner, et al. "Pharmacogenetic allele nomenclature: International workgroup recommendations for test result reporting." Clinical Pharmacology & Therapeutics 99, no. 2 (November 20, 2015): 172–85. http://dx.doi.org/10.1002/cpt.280.
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Sugimachi, Mitsuhiko, Seiji Kawasaki, Fumio Nagumo, and Jutaro Tadano. "Cellular Telephone-Aided Real-Time Reporting System for Emergency Laboratory Test Results." JALA: Journal of the Association for Laboratory Automation 7, no. 4 (August 2002): 75–80. http://dx.doi.org/10.1016/s1535-5535-04-00211-4.
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The authors established a system for real-time reporting of clinical laboratory test results utilizing the mailing function of a cellular telephone service. The reporting system is composed of systems for sample transportation and automatic analysis, verification of test results, and reporting of test results. The introduction of the system has completely eliminated time delays at all stages of the laboratory testing process from start of testing to reporting of the test result. This has enabled doctors to receive test results in a timely manner wherever they are and to respond promptly to the patient condition.
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Grenache, David G. "Current Practices When Reporting Quantitative Human Chorionic Gonadotropin Test Results." Journal of Applied Laboratory Medicine 5, no. 5 (August 6, 2020): 850–57. http://dx.doi.org/10.1093/jalm/jfaa082.
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Abstract Background Quantitative human chorionic gonadotropin (hCG) tests are commonly used to determine a woman’s pregnancy status. Discrete results are evaluated and/or interpreted against a reference interval or cutoff. Reporting practices across laboratories have not been investigated. Methods A voluntary questionnaire was distributed to 6433 laboratories participating in a general chemistry proficiency testing survey. Results Responses were received from 3568 (55%) laboratories. Overall, 31% used a single reference cutoff, with 42% and 14% using values of 5.0 and 25.0 IU/L, respectively. In total, 68% of laboratories provided result interpretations, most frequently “negative” and “positive.” Reference intervals based on chronological age were offered by 9% of laboratories; 60% reported gestational age-based intervals. In addition, 25% provided male-specific reference intervals, with 2.0 IU/L being the most commonly used single-point cutoff. Only 12% of laboratories offered a separate, orderable test for hCG as a tumor marker, with 5.0 IU/L as the most frequently used reference threshold. Nearly half of laboratories used assay product insert data as the reference interval source. Conclusions There is wide variation when reporting quantitative hCG results. Despite a well-established reference limit of <5.0 IU/L for nonpregnant women, fewer than half of laboratories used this cutoff. The reporting of gestational age-based reference intervals is more common than those based on chronological age despite greater clinical utility for the latter. Data-driven guidelines for reporting quantitative hCG test results could deliver more consistent result interpretation.
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Downs, Stephen M., Peter C. van Dyck, Piero Rinaldo, Clement McDonald, R. Rodrey Howell, Alan Zuckerman, and Gregory Downing. "Improving newborn screening laboratory test ordering and result reporting using health information exchange." Journal of the American Medical Informatics Association 17, no. 1 (January 2010): 13–18. http://dx.doi.org/10.1197/jamia.m3295.
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Paoloni, R., A. Georgiou, M. Prgomet, J. Westbrook, and J. Callen. "The Rate of Missed Test Results in an Emergency Department." Methods of Information in Medicine 49, no. 01 (2010): 37–43. http://dx.doi.org/10.3414/me09-01-0011.
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Summary Objectives: 1) To measure the incidence and impact of missed radiology and microbiology test results in an emergency department with an electronic test order and results viewing system, and 2) to assess the average times from test order to test availability. Methods: The study was conducted in the emergency department (ED) of a 370-bed metropolitan teaching hospital in Sydney, Australia. A computerised provider order entry (CPOE) system was used to order all diagnostic tests and view all test results. For microbiology and radiology tests electronic results were then printed for ED patients not admitted to the hospital to allow ED physicians to document follow-up. All radiology (n = 197) and microbiology (n = 66) tests ordered and results received for discharged ED patients were collected for a seven-day period. We measured the: 1) proportion of radiology and microbiology test results without follow-up for discharged patients; 2) impact of non follow-up on patient outcomes; 3) average time from radiological examination and microbiology specimen collection to reporting of results; and 4) average time from reporting of results to follow-up. Results: Two radiology (1.0%) and two microbiology reports (3.0%), all of which had negative findings, were never followed-up. Review of these patients’ medical records indicated there was no impact on patient outcomes or management. The average time from radiological examination to reporting of a result was 1.5 days, and from microbiology specimen collection to reporting was 2.5 days. Eighty-nine percent of radiology and 68% of microbiology results were followed-up on the same day that they were available to physicians. Conclusions: Our rates of missed test results are lower than those reported from studies where paper ordering and reporting systems were used. This suggests that the availability of CPOE systems may reduce the risk of these events. Electronic result delivery, with electronic endorsement to allow documentation of follow-up of test results, may provide additional efficiency benefits and further reduce the risk of test results which are not followed up.
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Treece, Amanda L., Margaret L. Gulley, Patricia Vasalos, Cherie Paquette, Neal I. Lindeman, Lawrence J. Jennings, and Angela N. Bartley. "Reporting Results of Molecular Tests: A Retrospective Examination of BRAF Mutation Reporting." Archives of Pathology & Laboratory Medicine 141, no. 5 (March 13, 2017): 658–65. http://dx.doi.org/10.5858/arpa.2016-0280-cp.
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Context.— With enormous growth in the field of molecular pathology, the reporting of results gleaned from this testing is essential to guide patient care. Objective.— To examine molecular reports from laboratories participating in proficiency testing for required elements to convey molecular laboratory test results to clinicians and patients. Design.— Molecular laboratories participating in the College of American Pathologists (CAP) proficiency testing program for BRAF mutation analysis were solicited to submit examples of final reports from 2 separate proficiency testing reporting cycles. Reports were reviewed for the presence or absence of relevant components. Results.— A total of 107 evaluable reports were received (57 demonstrating a positive result for the BRAF V600E mutation and 50 negative). Methods for BRAF testing varied, with 95% (102 of 107) of reports adequately describing their assay methods and 87% (93 of 107) of reports adequately describing the target(s) of their assays. Information on the analytic sensitivity of the assay was present in 74% (79 of 107) of reports and 83% (89 of 107) reported at least 1 assay limitation, though only 34% (36 of 107) reported on variants not detected by their assays. Analytic and clinical interpretive comments were included in 99% (106 of 107) and 90% (96 of 107) of reports, respectively. Of participants that perform a laboratory-developed test, 88% (88 of 100) included language addressing the development of the assay. Conclusions.— Laboratories participating in BRAF proficiency testing through the CAP are including most of the required reporting elements to unambiguously convey molecular results. Laboratories should continue to strive to report these results in a concise and comprehensive manner.
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Buttenheim, Alison M., Laura Schmucker, Noora Marcus, Mothepane Phatsoane, Vanessa Msolomba, Naleni Rhagnath, Mohammed Majam, François Venter, and Harsha Thirumurthy. "Planning and commitment prompts to encourage reporting of HIV self-test results: A cluster randomized pragmatic trial in Tshwane District, South Africa." PLOS Global Public Health 2, no. 10 (October 24, 2022): e0001196. http://dx.doi.org/10.1371/journal.pgph.0001196.
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Reporting of HIV self-test results to encourage linkage to HIV care for those who receive a positive test result is a common challenge faced by HIV self-testing programs. The impact of self-testing programs is diminished if individuals who obtain a self-test do not use the test or seek confirmatory testing and initiate HIV treatment following a positive result. We conducted a cluster randomized trial of two interventions designed to increase reporting of HIV self-test results: a “plan and commit” intervention that leveraged insights from behavioral economics, and an enhanced usual care version of the standard HIV self-test community distribution protocol that promoted the importance of reporting results. The trial was conducted at community distribution sites for HIV self-tests in Tshwane Metropolitan Municipality, Gauteng Province, South Africa. The primary outcome was reporting of self-test results via a WhatsApp messaging system. We recruited 1,478 participants at 13 distribution sites over 24 days. In the plan and commit condition, 63/731 participants (8.7%) reported their test results via WhatsApp, compared to 59/747 participants (7.9%) in the enhanced usual care condition (n.s., p = 0.61). During the study period, 101/3,199 individuals (3.1%) who received a self-test under the standard protocol reported test results via WhatsApp, a significant difference across the three arms (p < .00001). Our results suggest that boosting the reporting of self-test results can be done solely through increasing the salience of the importance of reporting and a clear explanation of the procedure for reporting results. Trial Registration: ClinicalTrials.gov: NCT03898557.
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Raab, Stephen S. "Human Papillomavirus Reporting: Impact on Bethesda Cytology Reports." Archives of Pathology & Laboratory Medicine 127, no. 8 (August 1, 2003): 969–72. http://dx.doi.org/10.5858/2003-127-969-hpriob.
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Abstract In 2001, the Bethesda Committee revised the terminology for reporting Papanicolaou tests. One of the 2001 Bethesda forum groups addressed the use of ancillary tests, and the most commonly used ancillary test is for human papillomavirus (HPV). The Bethesda Ancillary Testing Forum presented terminology related to HPV testing. The Ancillary Testing Forum recommended that the specific HPV test method be presented and the results reported as positive or negative for HPV of a certain type or class. The Papanicolaou test and the HPV test should be reported together or should refer to each other if possible. A number of reporting schema currently are used to report HPV results; these schema include probabilistic reporting, integrated reporting, reporting as a result, and reporting with clinical management recommendations. Few data currently are available to support an optimal reporting method.
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Shrestha, Anil, Andrew Georgiou, and Nasir Wabe. "Timeliness of Microbiology Test Result Reporting and Association with Outcomes of Adults Hospitalised with Unspecified Pneumonia: A Data Linkage Study." International Journal of Clinical Practice 2022 (July 20, 2022): 1–8. http://dx.doi.org/10.1155/2022/9406499.
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Background. Pneumonia is one of the leading causes of mortality and morbidity worldwide. Microbiology tests play a critical role in the diagnosis of pneumonia. Our study aimed to determine microbiology result reporting times and evaluate their association with outcomes of adult patients (≥18 years) hospitalised with pneumonia. Methods. This is a 3-year (2016–2018) retrospective cohort study in six hospitals in New South Wales, Australia. The study data were obtained by linking hospital and laboratory system databases. Result reporting times including time from admission to the first and the last microbiology test results were determined. The outcome measures were hospital length of stay (LOS) and in-hospital mortality. We fit median and logistic regression to evaluate the association of time-to-first microbiological result with hospital LOS and in-hospital mortality, respectively. Results. A total of 6,298 patients met the inclusion criteria. Of these, 85.3% (n = 5,375) ordered at least one microbiology test. The top 5 microbiology tests were blood culture, urine culture, respiratory polymerase chain reaction (PCR), urine antigen, and sputum culture. The median time-to-first microbiology result was 26 hrs while the median time-to-last test result was 144 hrs. The rate of in-hospital mortality was 5.9% (n = 371). After adjusting for confounders, every 5 hrs increase in the time-to-first microbiology test was associated with an increase of 3.9 hrs in the median hospital LOS [95% Confidence Interval (CI), 3.5 to 4.3; P ≤ 0.001 ]. There was no association between time-to-first microbiology result and in-hospital mortality (OR 1.01; 95% CI 1.00–1.02; P = 0.122 ). Conclusion. Time-to-first microbiology result reporting was significantly associated with hospital LOS but not with in-hospital mortality. Further research should be conducted to understand if improving result reporting times can reduce the length of hospital stay of patients.
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Lehman, Christopher M., Peter J. Howanitz, Rhona Souers, and Donald S. Karcher. "Utility of Repeat Testing of Critical Values: A Q-Probes Analysis of 86 Clinical Laboratories." Archives of Pathology & Laboratory Medicine 138, no. 6 (June 1, 2014): 788–93. http://dx.doi.org/10.5858/arpa.2013-0140-cp.
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Context.— A common laboratory practice is to repeat critical values before reporting the test results to the clinical care provider. This may be an unnecessary step that delays the reporting of critical test results without adding value to the accuracy of the test result. Objectives.— To determine the proportions of repeated chemistry and hematology critical values that differ significantly from the original value as defined by the participating laboratory, to determine the threshold differences defined by the laboratory as clinically significant, and to determine the additional time required to analyze the repeat test. Design.— Participants prospectively reviewed critical test results for 4 laboratory tests: glucose, potassium, white blood cell count, and platelet count. Participants reported the following information: initial and repeated test result; time initial and repeat results were first known to laboratory staff; critical result notification time; if the repeat result was still a critical result; if the repeat result was significantly different from the initial result, as judged by the laboratory professional or policy; significant difference threshold, as defined by the laboratory; the make and model of the instrument used for primary and repeat testing. Results.— Routine, repeat analysis of critical values is a common practice. Most laboratories did not formally define a significant difference between repeat results. Repeated results were rarely considered significantly different. Median repeated times were at least 17 to 21 minutes for 10% of laboratories. Twenty percent of laboratories reported at least 1 incident in the last calendar year of delayed result reporting that clinicians indicated had adversely affected patient care. Conclusion.— Routine repeat analysis of automated chemistry and hematology critical values is unlikely to be clinically useful and may adversely affect patient care.
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Geer, Lupita I., Sonya Kagele, Scot Townshend, Brooke Watson, Elaine F. Reed, and Michelle J. Hickey. "Design of a state of the art reporting system and process improvement for reporting of high complexity single antigen bead data for transplant patients to the electronic medical record." BMJ Open Quality 9, no. 1 (January 2020): e000813. http://dx.doi.org/10.1136/bmjoq-2019-000813.
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The UCLA Immunogenetics Center is an Immunogenetics and Histocompatibility laboratory that performs testing for multiple transplant programmes within and outside of UCLA. The single antigen bead (SAB) test is a high complexity luminex bead test used to assess pretransplant and post-transplant patients for the presence of pathogenic human leucocyte antigen donor-specific antibody associated with allograft rejection. Efficient reporting of the SAB test has been difficult as data analysis and reports are generated in the laboratory information system (LIS) and uploaded to the electronic medical record (EMR) as PDFs. To solve this, we recently developed a state of the art reporting workflow allowing discrete reporting of SAB data (antibody specificity, mean fluorescent intensity and interpretative comments) from the LIS HistoTrac to UCLA Health System’s EMR EPIC:CareConnect. However, a proportion of tests did not report to the EMR appropriately. Baseline system performance data evaluated over a 10-week period showed that ~4.5/100 tests resulted in EPIC as ‘preliminary result’ or ‘in process’ instead of ‘final result’ with only common cause variation. Quality improvement methods were employed to improve the process with the SMART Aim of reporting 100% of tests as ‘final result’. Pareto analysis identified two errors accounting for 79% of common system-level failures—status errors and interface errors. We hypothesised that addressing the status error would reduce or eliminate the interface errors. We used the Model For Improvement to test a reprogramming intervention. Status and interface errors were completely resolved through the process improvement. Continuous monitoring revealed a system-level shift with only ~1.9/100 tests resulting inappropriately. Through the audit process, the remaining common system-level failures were identified and resolved. Therefore, 100% of tests result to EPIC as ‘final result’. The study demonstrates that high complexity SAB bead data can be efficiently reported EPIC:CareConnect from HistoTrac as discrete data.
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Francis, Diane P., K. Michael Peddecord, Louise K. Hofherr, J. Rex Astles, and William O. Schalla. "Viral Load Test Reports." Archives of Pathology & Laboratory Medicine 125, no. 12 (December 1, 2001): 1546–54. http://dx.doi.org/10.5858/2001-125-1546-vltr.
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Abstract Context.— Human immunodeficiency virus (HIV) RNA testing (viral load testing) is increasingly important in the care of patients infected with HIV-1 to determine when to initiate, monitor, and change antiretroviral therapy. Patient viral load testing information is communicated to the clinician through the laboratory test report. Objectives.—To examine the format and information used in reporting viral load testing results and determine the clarity of the information provided in these reports. Design.—Patient test reports with all personal identifiers removed were requested of viral load testing laboratories participating in a telephone survey of laboratory practices. Hospital, independent, health department, and “other type” laboratories identified as university-associated laboratories participated in the telephone survey. Results.—Thirty-seven unique test reports were collected. All laboratories reported results in copies/mL, while 14% also reported results as “log10 copies/mL.” The test kit was identified by only 24% of the laboratories. Reportable ranges were specified by 70% of the laboratories, but there was considerable variation in terminology. One laboratory reported a viral load copy number below the manufacturer's test kit lower limit of sensitivity. The layout and format differed among reports. Some results were expressed in log10, others contained nonsignificant integers, while others contained exponential numbers. Supplemental information in some reports included previous patient test results and significance of changes from baseline. The format of some reports made it difficult to read the report information and interpret the testing results. Conclusion.—This study emphasizes the importance of standardizing the reporting of HIV-1 viral load test results to minimize result misinterpretation and incorrect treatment.
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Wijaya, Nitia, M. Rasuli, and Rofika. "TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 3 (December 1, 2020): 458–74. http://dx.doi.org/10.31258/jc.1.3.458-474.
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This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were then analyzed using panel data regression analysis techniques through Eviews 9 software to test the relationship of hypotheses in this study. The result showed that shari’a governance structure has a positive effect on level of ISR disclosure. And the result also showed that profitability has a positive effect on level of ISR disclosure
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Greaves, Ronda F., Lisa Jolly, John Massie, Sue Scott, Veronica C. Wiley, Michael P. Metz, and Richard J. Mackay. "Laboratory performance of sweat conductivity for the screening of cystic fibrosis." Clinical Chemistry and Laboratory Medicine (CCLM) 56, no. 4 (March 28, 2018): 554–59. http://dx.doi.org/10.1515/cclm-2017-0530.
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Abstract Background: There are several complementary English-language guidelines for the performance of the sweat chloride test. These guidelines also incorporate information for the collection of conductivity samples. However, recommendations for the measurement and reporting of sweat conductivity are less clear than for sweat chloride. The aim of the study was to develop an understanding of the testing and reporting practices of sweat conductivity in Australasian laboratories. Methods: A survey specifically directed at conductivity testing was sent to the 12 laboratories registered with the Royal College of Pathologists of Australasia Quality Assurance Programs. Results: Nine (75%) laboratories participated in the survey, seven of whom used Wescor Macroduct® for collecting sweat and the Wescor SWEAT·CHEK™ for conductivity testing, and the remaining two used the Wescor Nanoduct®. There was considerable variation in frequency and staffing for this test. Likewise, criteria about which patients it was inappropriate to test, definitions of adequate collection sweat rate, cutoffs and actions recommended on the basis of the result showed variations between laboratories. Conclusions: Variations in sweat conductivity testing and reporting reflect many of the same issues that were revealed in sweat chloride test audits and have the potential to lead to uncertainty about the result and the proper action in response to the result. We recommend that sweat testing guidelines should include clearer statements about the use of sweat conductivity.
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Chan, E., C. Johnson, N. Gauthier, M. Turek, C. Liddy, E. Keely, A. Shoki, and D. Archibald. "SHOULD I WORRY ABOUT THIS ABNORMAL CARDIAC TEST RESULT? INSIGHTS INTO CARDIAC TEST REPORTING FROM QUALITATIVE ANALYSIS OF A CARDIOLOGY ECONSULT SERVICE." Canadian Journal of Cardiology 33, no. 10 (October 2017): S80. http://dx.doi.org/10.1016/j.cjca.2017.07.162.
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Parvin, Curtis A. "Quality-control (QC) performance measures and the QC planning process." Clinical Chemistry 43, no. 4 (April 1, 1997): 602–7. http://dx.doi.org/10.1093/clinchem/43.4.602.
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Abstract Numerous outcome measures can be used to characterize and compare the performance of alternative quality-control (QC) strategies. The performance measure traditionally used in the QC planning process is the probability of rejecting an analytical run when a critical out-of-control error condition exists. Another performance measure that naturally fits within the total allowable error paradigm is the probability that a reported test result contains an analytical error that exceeds the total allowable error specification. In general, the out-of-control error conditions associated with the greatest chance of reporting an unacceptable test result are unrelated to the traditionally defined “critical” error conditions. If the probability of reporting an unacceptable test result is used as the primary performance measure, worst-case QC performance can be determined irrespective of the magnitude of any out-of-control error condition that may exist, thus eliminating the need for the concept of a “critical” out-of-control error.
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Iqlima Azhar. "THE EFFECT OF FINANCIAL REPORTING QUALITY AND GOOD CORPORATE GOVERNANCE ON INFORMATION ASYMETRY IN BANKING COMPANIES LISTED ON THE IDX." Jurnal Samudra Ekonomika 5, no. 1 (April 19, 2021): 79–88. http://dx.doi.org/10.33059/jse.v5i1.3447.
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The purpose of this study was to examine the effect of financial reporting quality and good corporate governance on information asymmetry. The population of this research is the banking companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2019 period totaling 43 banks and the samples in this study were 7 companies. The sampling technique used purposive sampling method. Data were analyzed using SPSS with the data analysis method used, namely the classical assumption test and hypothesis testing such as multiple linear regression, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and determination coefficient test (R2). The result of the multiple linear regression equation is Y = 0.860 + 0.058X2 - 0.065X3 + e. The results showed that partially the quality of financial reporting had no significant effect on information asymmetry and good corporate governance had a significant effect on information asymmetry, but simultaneously financial reporting quality and good corporate governance had a significant effect on information asymmetry.
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Murtini, Umi, and Yusefin Puspa Tirtaningrum. "PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN." Jurnal Riset Akuntansi dan Keuangan 9, no. 1 (February 1, 2013): 59. http://dx.doi.org/10.21460/jrak.2013.91.174.
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Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report. Keywords: punctuality, KAP reputation, financial report.
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Kwan, Angel H. W., Xiaofan Zhu, Maria Mar Gil, Yvonne K. Y. Kwok, Isabella Y. M. Wah, Annie S. Y. Hui, Yuen-Ha Ting, et al. "Genome-Wide Cell-Free DNA Test for Fetal Chromosomal Abnormalities and Variants: Unrestricted Versus Restricted Reporting." Diagnostics 12, no. 10 (October 9, 2022): 2439. http://dx.doi.org/10.3390/diagnostics12102439.
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This study aimed to compare the screening performance of genome-wide cfDNA testing for chromosomal abnormalities between two periods where additional findings were reported and not reported. Data were obtained from consecutive pregnant women with a singleton pregnancy at ≥10 weeks who requested cfDNA testing during 2015–2019. The performance of screening of the cfDNA test was determined by calculating the concordance rate, detection rate, and false-positive rate. Data from 3981 women were included. The no-result rates were similar between the two reporting periods (2.04% vs. 2.08%). Concordance rates for trisomy 21 and 18 were 100% and 100%, respectively. There were two cases tested high risk for trisomy 13, with a concordance rate of 0%. In total, 12 cases were high risk for any sex chromosome aneuploidy with an overall concordance of 75%, and 15 cases tested high risk for any rare autosomal trisomy, with a 13.3% concordance rate. The detection rates for trisomy 21 and 18 were 100% and 100%, respectively. For any SCA, the detection rate was 90%. For the two reporting periods, the combined false-positive rates were 0.93% and 0.17%, which were significantly different (p = 0.002). Restricting the reporting of additional findings from genome-wide cfDNA analysis has reduced the false-positive rate but without a reduction in the no-result rate.
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Rostiani, Siti Sara, and Tuntun A. Sukanta. "PENGARUH DEWAN PENGAWAS SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Studi Pada Bank Umum Syariah di Indonesia Periode 2012-2016)." Jurnal Akuntansi, Bisnis dan Ekonomi 4, no. 2 (April 30, 2019): 1225–48. http://dx.doi.org/10.33197/jabe.vol4.iss2.2018.184.
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The purpose of this research is to find out the influence of sharia supervisory board, profitability, and leverage toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2012-2016 and test it. Purposing sampling is the technique that been used in this research with the samples 9 Sharia Commercial Bank during 5 years observation respectively with the result obtained 45 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that the sharia supervisory board has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR). While profitability and leverage have no significant influenced toward the disclosure of Islamic Social Reporting (ISR).
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Pangestuti, Rahayu, Anita Wijayanti, and Yuli Chomsatu Samrotun. "Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI." Owner 4, no. 1 (January 31, 2020): 164. http://dx.doi.org/10.33395/owner.v4i1.199.
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Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.
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Polage, Christopher R., Jonathan Grein, Margie Morgan, Sarah B. Doernberg, Steve Miller, Raymond Chinn, Cathy Woerle, et al. "839. Effect of Clostridioides difficile (C. difficile) Toxin Test Reporting on Clinical Treatment and Outcomes of Toxin-Negative PCR-Positive Patients at Five California Hospitals." Open Forum Infectious Diseases 6, Supplement_2 (October 2019): S10—S11. http://dx.doi.org/10.1093/ofid/ofz359.024.
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Abstract Background Guidelines support the use of toxin tests after C. difficile antigen detection or nucleic acid amplification tests (e.g., PCR) to help clinicians distinguish colonization from infection and reduce overdiagnosis but the safety of toxin-based diagnostic approaches remains controversial. Methods Five California hospitals monitored hospitalized adults with C. difficile testing before and after operational changes to reduce test-related overdiagnosis (2016–2018). Four added a toxin test to an existing GDH antigen/PCR-based approach and/or changed reporting to encourage the use of toxin results for clinical decision-making (i.e.,“toxin-dominant reporting”). One used the same test (toxin only) and reporting strategy throughout. All used a standardized tool to document clinical outcomes and treatment four days after testing (i.e., Day 5). Results In total, 1,034 patients had a Day 5 assessment with PCR-dominant reporting (pre-operational changes); 2,511 patients had a Day 5 assessment with toxin-dominant reporting (post-operational changes and single facility with no test change). Fewer Toxin-negative/PCR-positive (Toxin−/PCR+) patients received treatment with toxin-dominant reporting (median change: −52.1% [interquartile range (IQR): −35.1%, −69.1%]; aggregate P < 0.001). Day 5 outcomes were similar or better with toxin-dominant reporting despite less treatment. Patient discharge rates and in hospital diarrheal recovery was greater in the subset of Toxin−/PCR+ patients during the toxin-dominant reporting period: median discharge rate change = 8.8% [IQR: 1.5%, 11.9%] (aggregate P = 0.04); median diarrheal recovery rate change = 11.8% [IQR: 8.8%, 18.2%] (aggregate P = 0.018). Conclusion In a 5-center study, toxin-dominant test result reporting decreased anti-C. difficile treatment and improved discharge rates and diarrheal recovery in Toxin−/PCR+ patients. More work is needed to determine the rate of C. difficile-related adverse events in Toxin−/PCR+ patients. Disclosures All Authors: No reported Disclosures.
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Dasman, Sunita, and Nafisah Afkar Nida. "Dampak Kondisi Industri dan Pergantian Auditor terhadap Kecurangan Laporan Keuangan." jesya 5, no. 2 (June 1, 2022): 1930–41. http://dx.doi.org/10.36778/jesya.v5i2.771.
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The mining sector is one of the pillars of a country’s national economic development. In recent years the financial performance of the mining sector in Indonesia has decreased, therefore many companies are required to immediately improve their performance in order to survive by committing fraudulent financial reporting. This study aims to examine the effect of financial stability, financial target, nature of industry, and change in auditor toward fraudulent financial reporting. The sampling technique used purposive sampling method which resulted in 37 mining companies listed on the Indonesian Stock Exchange for the 2017-2020 period. The analytical method uses descriptive statistical test and logistic regression test with SPSS 25. The result of the analysis show that only financial target and nature of industry affect fraudulent financial reporting. While financial stability and change in auditor have no effect on fraudulent financial reporting. However, financial stability when interacted with financial target has an effect on fraudulent financial reporting. While nature of industry when interacted with change in auditor have no effect on fraudulent financial reporting.
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E., Appah, and Onowu J.U. "Integrated Reporting Disclosures and Firm Value of Listed Insurance Companies in Nigeria." African Journal of Accounting and Financial Research 4, no. 2 (May 3, 2021): 55–76. http://dx.doi.org/10.52589/ajafr-wqiakpzy.
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This study empirically investigated integrated reporting and corporate financial performance of listed insurance companies in Nigeria for the period 2010 to 2019. The study employed ex post facto and correlational research design. The sample size of the study consisted of insurance firms listed on the Nigerian Stock Exchange. The data for the study was obtained from the published annual financial statements of the sampled insurance companies and descriptive statistics, diagnostic test, unit root test, was used for data analysis while multiple regression analysis for the test of hypotheses. The result from the regression analysis revealed that integrated reporting positively and significantly affects the corporate financial performance of listed insurance firms in Nigeria. Also the control variables of debt, liquidity, corporate size and risk suggested both negative and positive significant influence on corporate financial performance of listed insurance firms in Nigeria. The paper concluded that integrated reporting affects the corporate financial performance of listed insurance companies in Nigeria. Therefore, the paper recommends amongst others that the Financial Reporting Council of Nigeria (FRCN) should make the adoption of integrated reporting compulsory across companies listed on the Nigerian Stock Exchange in a bid to improve the relationship between integrated reporting and financial performance of firms.
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Windarti, Esti, Noer Sasongko, and Zulfikar Zulfikar. "ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014)." Riset Akuntansi dan Keuangan Indonesia 2, no. 1 (April 14, 2017): 42–48. http://dx.doi.org/10.23917/reaksi.v2i1.3652.
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The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test
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Ward, Kendra, Barbara Deal, Jeffrey Anderson, Sabrina Tsao, and Gregory Webster. "Adaptation of Radiology Software to Improve Cardiology Results Reporting." Applied Clinical Informatics 08, no. 03 (2017): 936–44. http://dx.doi.org/10.4338/aci-2017-03-ra-0051.
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Summary Objective: Twenty-four hour ambulatory electrocardiograms (“Holter” monitors) are a key diagnostic test in cardiology. Commercial electronic medical record (EMR) tools have not been designed for pediatric Holter monitor reporting and paper-based methods are inefficient. Methods: Our tertiary pediatric hospital adapted a radiology EMR tool to a cardiology workflow in order to report Holter monitor results. A retrospective review was performed at 4 time points: prior to intervention, immediately post-intervention, at 6 months and at 12 months post-intervention. The primary outcome variable was time to reporting of Holter findings. Results: Holter reports were reviewed on 527 studies (patient ages: 1 day to 42 years). The time between the date the patient returned the Holter monitor until the date the referring physician received a final report improved from 19.8 days to 1.5 days (p<0.001). This result was durable over the next 12 months of follow-up. Physician interpretation time improved from 2.1 days to 0.6 days (p=0.01). Transcriptionist time and result scanning time were eliminated (removing 1.9 days and 14 days from the workflow, respectively). Conclusion: EMR systems are not typically designed for pediatric cardiology, but existing systems can be adapted, yielding important gains for patient care. In specialties like pediatric cardiology, there is insufficient volume nationally to drive development of commercial systems. This study demonstrates the general principle that creative adaptation of EMR systems can improve result reporting in pediatric cardiology and likely in other cardiology practices.Citation: Webster G, Ward K, Deal BJ, Anderson JB, Tsao S. Adaptation of Radiology Software to Improve Cardiology Results Reporting. Appl Clin Inform 2017; 8: 936–944 https://doi.org/10.4338/ACI-2017-03-RA-0051
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Amalina, Ijtihadi Kamilia, and Tibor Vidákovich. "An integrated STEM-based mathematical problem-solving test: Developing and reporting psychometric evidence." Journal on Mathematics Education 13, no. 4 (December 11, 2022): 587–604. http://dx.doi.org/10.22342/jme.v13i4.pp587-604.
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Science, technology, engineering, and mathematics (STEM) problem-solving is necessary to be infused into the classroom. Nevertheless, the criticism of underrepresented mathematics in STEM problem-solving assessment is an issue. In this study, we develop and investigate the psychometric evidence of an integrated STEM-based mathematical problem-solving test. The product of the test was a mathematical essay test that contains three scientific scenarios related to the environment in every middle school grade. The mathematical contents were integrated into engineering-based design using the technology. Three experts filled an assessment sheet to assess content validity, which was analyzed using a content validity index (CVI) and intraclass correlation coefficient (ICC). The result of content validity revealed that overall items were valid and reliable. The construct validity was examined using the Rasch analysis from the data of Grades 7–9 students in Indonesia (n = 286). The construct of all scenarios and prompting items indicated fit with various difficulty levels and acceptable discrimination value. Nevertheless, four prompting items were reported as misfit based on unweighted mean square value. The recommendation for improvement is emphasized in the language clarity aspect. The inter-rater reliability was also declared good. A further study is suggested to provide a computer-based test.
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Halachmi, Arie. "Performance measurement: test the water before you dive in." International Review of Administrative Sciences 71, no. 2 (June 2005): 255–66. http://dx.doi.org/10.1177/0020852305053884.
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Performance measurement and reporting are promoted in various publications as a management concept that can help administrators and elected officials address the issues of productivity and accountability. This article challenges this general assertion for two reasons. First, because the cost of performance score cards is always significant while the benefits, in many instances, may be only tentative. Second, because of possible problems that result when measuring performance is used for two different and potentially competing functions: accountability versus productivity. The article concludes that while performance measurement has a potential, its use should be encouraged but not mandated by external bodies. The article asserts that a more prudent introduction and use of performance score cards may result from better understanding of two things: first, what can go wrong when compiling performance reports; and, second, that there might be a need for other corresponding changes, within and outside government agencies, in order to facilitate meaningful performance reports.
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Darmawan, Jaka, and Widya Eka Saputri. "Faktor-Faktor Ekonomi yang Memperngaruhi Pengungkapan Islamic Social Reporting." Jurnal Ekonomi Pembangunan 9, no. 3 (November 29, 2020): 166–73. http://dx.doi.org/10.23960/jep.v9i3.137.
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The objective of this research was to examine the factors economic affecting the Islamic social reporting disclosure on the companies indexed in Jakarta Islamic Index. The number of samples used in this research was 15 companies. The sampling technique used in this research was purposive sampling. The data analyzing technique used in this research was through the multiple regression test, the determination test, the F test, and the t-test. The analytical tool used in this research was SPSS version 20. The result of this research that the R-square was 0.622 0r 62,2% which meant that the independent variable (the profitability, the leverage, the liquidation, the company size, the industry type, the public ownership shares, and the company age) were able to affect the dependent variable (the Islamic social reporting) and the remaining variable 37,8% was affected by the other outside this research. Moreover, there was a significant effect between the company size, the industrial type, the public ownership shares, and the company age on the Islamic social reporting disclosure. This study still has limitations, among others, the sample of this study is only companies listed on the Jakarta Islamic Index. Sources of information used in research to examine only limited data on company year reports, financial reports, and sustainability reports. The results of this study are one of the company's information in carrying out social activities and provide insight into the knowledge of the factors that affect the disclosure of Islamic social reporting in the Jakarta Islamic Index.
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Sumiyati, Sumiyati, and Suhaidar Suhaidar. "How Does Important Sustainability Reporting for Investment Decision Making?" SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 3, no. 4 (February 29, 2020): 283. http://dx.doi.org/10.29259/sijdeb.v3i4.283-300.
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This study was conducted to examine the importance of sustainability reporting for investment decision making by prospective investors using belief-action-outcome (BAO) theory. This study is a rational investor behavior study in deciding the use of their assets by explaining it using Rational Decision Making Model (RDMM) theory.This study used an online quasi-experimental approach. The respondents of this research were prospective individual investors who understand the use of financial statements to make investments. This research was conducted with two tests. First, test the construct of variables. Second, test the subject's behavior with experiments. As for the experiments carried out two steps namely first, the subjects were given a questionnaire without any sustainability reporting. Second, subjects were given a questionnaire with instructions to read sustainability reporting first.The expected outcome is that investors tend to choose to buy shares of companies that also attach sustainability reports compared to companies without sustainability reports. Investors also tend to be rational in making decisions. This result showed the importance of sustainability report in rational decision making.
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Febriyanti, Galuh Artika. "Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating." Jurnal Akuntansi dan Pajak 22, no. 1 (July 31, 2021): 366. http://dx.doi.org/10.29040/jap.v22i1.2598.
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Sustainability reporting is a report that contains company assessment practices with due regard to economic, environmental and or social impacts. Currently, sustainability reporting is not required to be reported in Indonesia. The reporting that is required is the reporting of corporate social responsibility activities which is a separate of reporting and is not included in sustainability reporting. Research on the effect of sustainability reporting on firm value has been carried out both abroad and domestically. However, it was found that there was a research gap in previous studies. This study empirically examines the relationship between sustainability reporting, economic performance, environmental performance, and social performance on firm value. This study also examines the existence of the leverage variable as a variable that moderates sustainability reporting on firm value. Using multiple regression analysis and residual test showed that sustainability reporting and social performance did not have a significant effect on firm value. Meanwhile, economic performance and environmental performance have a significant effect on firm value. In addition, the result of this study also show that leverage can mediate the relationship between the disclosure of sustainability reporting and firm value.
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Chen, Ching-Lung, Hann-Pyng Wang, Hung-Shu Fan, and Shiu-Chieh Chiu. "Do Negative Corporate Social Responsibility Events Signal Financial Misreporting? — Empirical Finding from Taiwan." Review of Pacific Basin Financial Markets and Policies 24, no. 01 (March 2021): 2150004. http://dx.doi.org/10.1142/s0219091521500041.
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This study examines whether negative corporate social responsibility events (NCSRs) signal potential firm misreporting and pending financial reporting restatements. Without formal opinions on the effectiveness of internal controls over financial reporting in Taiwan, we hypothesize NCSRs can represent and/or signal a firm’s internal control weakness, which may in turn result in poor financial reporting. Note that the concern with controlling owners expropriating wealth through ineffective internal controls is given important weight by investors and regulators. We further examine whether the signaling function of NCSRs is more pronounced in contexts with a serious agency problem, such as is found in the high divergence of control and cash flow rights case (denoted as high excess control rights) in Taiwan. Empirical results indicate that, as conjectured, incidence of NCSRs is positively associated with the likelihood of reporting restatements. Further evidence reveals that this result is particularly pronounced in the high divergence of control and cash-flow rights subsample test. We demonstrate several diagnostic tests and show the results are robust in various specifications.
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Affandi, Hendri, and Meta Nursita. "Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan: Sebuah Analisis Islamic Social Reporting (ISR) pada Perusahaan yang Terdaftar di JII." Majalah Ilmiah Bijak 16, no. 1 (March 31, 2019): 1–11. http://dx.doi.org/10.31334/bijak.v16i1.318.
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This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.
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Rajshekar, Deepashree, Kavita V. Chaudhari, Prasanna Bhat, Suman S. Prakash, Ramya Raghvan, Shruthi Vasanth, Sunil Jayakar, et al. "Evaluation of performance of direct disk diffusion test from positively flagged blood culture broth: A large scale study from South India." Journal of Laboratory Physicians 11, no. 02 (April 2019): 154–60. http://dx.doi.org/10.4103/jlp.jlp_137_18.
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Abstract BACKGROUND: Rapid turnaround time of blood culture reports should be the main motive for a clinical microbiologist for optimal patient care. Categorical agreement (CA) between direct disk diffusion (dDD) and reference disk diffusion (rDD) may vary between laboratories. AIMS AND OBJECTIVES: This study was designed to determine the CA and understand various types of errors associated with antibiotic organism combination, so that caution can be derived while interpreting and reporting dDD results in the earliest meaningful time frame. MATERIALS AND METHODS: In the present study, dDD results were compared to the rDD results from the positive blood culture bottles. CA and various types of errors were evaluated. RESULTS: A total of 965 pathogens and 7106 organism antibiotic combinations were evaluated in this study. Overall, there was a CA of 96% which was extremely satisfactory. The categorical disagreement was found only in 4% of organism antibiotic combinations; majority of which were major error (ME, 2.1%) followed by very ME (1%) and minor error (0.9%). The errors were marginally high for Enterobacteriaceae testing against β lactam- β lactamase inhibitor combinations, for Pseudomonas species; against aminoglycosides and ciprofloxacin and Staphylococcus species against cefoxitin, one should be vigilant while reporting dDD result of these antibiotic organism combinations. CONCLUSION: dDD is of paramount importance for early institution of targeted therapy and is considered as one of the key stewardship intervention. Our study gives an insight that every laboratory must perform dDD for positively flagged blood culture specimens; the result of which should be confirmed later by performing rDD. One should be vigilant while reporting dDD result of BL BLI for Enterobacteriaceae; aminoglycosides and CF for Pseudomonas species; cefoxitin for Staphylococcus species and HLG for Enterococcus species. Supplementary tests such as MRSA latex should be included when necessary.
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Ng, Wai-Yoong, and Chin-Pin Yeo. "Thrombin-Accelerated Quick Clotting Serum Tubes: An Evaluation with 22 Common Biochemical Analytes." Advances in Hematology 2013 (2013): 1–8. http://dx.doi.org/10.1155/2013/769479.
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Clot activator serum tubes have significantly improved turnaround times for result reporting compared to plain tubes. With increasing workload and service performance expectations confronting clinical laboratories with high-volume testing and with particular emphasis on critical analytes, attention has focussed on preanalytical variables that can be improved. We carried out a field study on the test performance of BD vacutainer rapid serum tubes (RSTs) compared to current institutional issued BD vacutainer serum separator tubes (SSTs) in its test result comparability, clotting time, and stability on serum storage. Data from the study population (n=160) of patients attending outpatient clinics and healthy subjects showed that results for renal, liver, lipids, cardiac, thyroid, and prostate biochemical markers were comparable between RSTs and SSTs. Clotting times of the RSTs were verified to be quick with a median time of 2.05 min. Analyte stability on serum storage at 4°C showed no statistically significant deterioration except for bicarbonate, electrolytes, and albumin over a period of 4 days. In conclusion, RSTs offered savings in the time required for the clotting process of serum specimens. This should translate to further trimming of the whole process from blood collection to result reporting without too much sacrifice on test accuracy and performance compared to the current widely used SSTs in most clinical laboratories.
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Insani, Taqiyah Dinda, and Noven Suprayogi. "Internet Financial Reporting: Studi Komparasi Bank Umum Syariah Di Indonesia Dan Malaysia." Jurnal Ekonomi Syariah Teori dan Terapan 3, no. 11 (February 20, 2017): 886. http://dx.doi.org/10.20473/vol3iss201611pp886-899.
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The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with independent sample t test and mann whitney u test. The population of this study was official website of islamic banks in Indonesia and Malaysia. determination of the number of samples using (sampling jenuh), where all of the population is used as a sampel. Data that being used was secondary data. The data was collected from official website of the sentral banks in each country. The result of this study showed that there was significant differences of Internet Fianncial Reporting Quality between Indonesia and Malaysia. The difference is caused there are significant differences between the quality of content and timeliness components. Meanwhile, there is no differences between technology and user support components.
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Pasko, Oleh, Li Zhang, Kateryna Tuzhyk, Nelia Proskurina, and Viktoriia Gryn. "Do sustainability reporting conduct and corporate governance attributes relate? Empirical evidence from China." Problems and Perspectives in Management 19, no. 4 (October 21, 2021): 110–23. http://dx.doi.org/10.21511/ppm.19(4).2021.10.
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Adopting agency and stakeholders theories, this study aims to investigate the relationship between corporate governance attributes (board size, board independence, female directors, and CEO duality) and sustainability reporting conduct in China. The empirical analysis is based on a sample of 10,330 firm-year observations of Chinese listed companies over the period from 2015 to 2018. Data are supplied by WIND and CSMAR databases, whilst regression analysis is applied to test the hypotheses. Results indicate that board size and board independence were found to be positively associated with the sustainability reporting conduct, while female directors and CEO duality both do not have a significant effect on sustainability reporting conduct in the Chinese institutional settings. This paper advances on arguments of the agency and stakeholders theories with these findings. The larger and more independent board facilitates better monitoring of the managers, what leads to decision-making based on a more appreciation of stakeholders’ perspectives. The study is premised on the presence/absence of sustainability reporting, and it does not take into consideration the quality aspect, which can result in erroneous interpretation. The results should not be generalized as the sample was based on China’s companies for 2015–2018. This study has policy implications for managers and policymakers alike concerning designing board composition conducive to sustainability reporting conduct.
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Gosselin, Robert C., Dorothy Adcock, Akbar Dorgalaleh, Emmanuel J. Favaloro, Giuseppe Lippi, João M. Pego, Irene Regan, and Virginie Siguret. "International Council for Standardization in Haematology Recommendations for Hemostasis Critical Values, Tests, and Reporting." Seminars in Thrombosis and Hemostasis 46, no. 04 (October 22, 2019): 398–409. http://dx.doi.org/10.1055/s-0039-1697677.
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AbstractThis guidance document was prepared on behalf of the International Council for Standardization in Haematology (ICSH), the aim of which is to provide hemostasis-related guidance documents for clinical laboratories. The current ICSH document was developed by an ad hoc committee, comprising an international collection of both clinical and laboratory experts. The purpose of this ICSH document is to provide laboratory guidance for (1) identifying hemostasis (coagulation) tests that have potential patient risk based on analysis, test result, and patient presentations, (2) critical result thresholds, (3) acceptable reporting and documenting mechanisms, and (4) developing laboratory policies. The basis for these recommendations was derived from published data, expert opinion, and good laboratory practice. The committee realizes that regional and local regulations, institutional stakeholders (e.g., physicians, laboratory personnel, hospital managers), and patient types (e.g., adults, pediatric, surgical) will be additional confounders for a given laboratory in generating a critical test list, critical value thresholds, and policy. Nevertheless, we expect this guidance document will be helpful as a framework for local practice.
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DIJEH, Chukwuemeka Tochukwu, Theresa Nkechi OFOR,, and Augustine Chukwujekwu ODUBUASI,. "Effect of Audit Attributes on the Financial Reporting Quality of Nigerian Insurance Companies." JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT 8, no. 5 (August 11, 2022): 1–17. http://dx.doi.org/10.56201/jafm.v8.no5.2022.pg1.17.
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This study investigated the association that exists between the audit attributes and the financial reporting quality of firms listed under insurance sector of Nigerian economy. The study had five objectives that include the investigation of audit type, audit tenure, joint audit, industry specialised audit and audit fee on the financial reporting quality as was measured by discretionary accruals using modified Jones model. The use of ex post facto research design was adopted which necessitated collection of secondary data from the annual report of the twenty two sampled insurance firms, from 2011 to 2020 financial years. The data were analysed using statistical tools like descriptive statistics, correlation analysis, fixed effect and random effect model tests, where Hausman test was used to choose the best between the two models, as a requirement for running panel data regression analysis. The empirical result therefrom indicates that audit type has positive and no significant effect on the financial reporting quality. Further result shows that audit fee has inverse statistical significant effect on financial reporting quality at 1% level. Nonetheless, audit tenure, joint audit and industry specialised audit have negative but no significant effect on financial reporting quality of the listed insurance firms. The study recommendations emanating from the findings among others maintain that the regulatory bodies should reaffirm that audit firms rely on professional benchmark-based fee calculation in every audit engagement, bearing in mind that any compromise or cut in audit fee, possibly as a result of competing for clients, would undermine the quality of financial reporting in the sector
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Fanshawe, Thomas R., Michael Power, Sara Graziadio, José M. Ordóñez-Mena, John Simpson, and Joy Allen. "Interactive visualisation for interpreting diagnostic test accuracy study results." BMJ Evidence-Based Medicine 23, no. 1 (January 24, 2018): 13–16. http://dx.doi.org/10.1136/ebmed-2017-110862.
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Information about the performance of diagnostic tests is typically presented in the form of measures of test accuracy such as sensitivity and specificity. These measures may be difficult to translate directly into decisions about patient treatment, for which information presented in the form of probabilities of disease after a positive or a negative test result may be more useful. These probabilities depend on the prevalence of the disease, which is likely to vary between populations. This article aims to clarify the relationship between pre-test (prevalence) and post-test probabilities of disease, and presents two free, online interactive tools to illustrate this relationship. These tools allow probabilities of disease to be compared with decision thresholds above and below which different treatment decisions may be indicated. They are intended to help those involved in communicating information about diagnostic test performance and are likely to be of benefit when teaching these concepts. A substantive example is presented using C reactive protein as a diagnostic marker for bacterial infection in the older adult population. The tools may also be useful for manufacturers of clinical tests in planning product development, for authors of test evaluation studies to improve reporting and for users of test evaluations to facilitate interpretation and application of the results.
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Bovee, Matthew, Alexander Kogan, Kay Nelson, Rajendra P. Srivastava, and Miklos A. Vasarhelyi. "Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)." Journal of Information Systems 19, no. 1 (March 1, 2005): 19–41. http://dx.doi.org/10.2308/jis.2005.19.1.19.
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This paper describes the development and applications of FRAANK—Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of, rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numbers from natural-text financial statements available from the SEC EDGAR repository. FRAANK develops an “understanding” of the accounting numbers by means of matching the line-item labels to synonyms of tags in an XBRL taxonomy. As a result, FRAANK converts the consolidated balance sheet, income statement, and statement of cash flows into XBRL-tagged format. Based on FRAANK, we propose an empirical approach toward the evaluation and improvement of XBRL taxonomies and for identifying and justifying needs for specialized taxonomies by assessing a taxonomy fit to the historical data, i.e., the quarterly and annual EDGAR filings. Using a test set of 10-K SEC filings, we evaluate FRAANK's performance by estimating its success rate in extracting and tagging the line items using the year 2000 C&I XBRL Taxonomy, Version 1. The evaluation results show that FRAANK is an advanced research prototype that can be useful in various practical applications. FRAANK also integrates the accounting numbers with other financial information publicly available on the Internet, such as timely stock quotes and analysts' forecasts of earnings, and calculates important financial ratios and other financial-analysis indicators.
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Widiastuti, Eka, and Muhammad Asmeldi Firman. "Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 4, no. 2 (March 6, 2019): 183–203. http://dx.doi.org/10.35836/jakis.v4i2.26.
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The study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too.
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Verdoorn, Brandon P., Robert Orenstein, John W. Wilson, Lynn L. Estes, Randy F. Wendt, Cathy D. Schleck, William S. Harmsen, Lisa M. Nyre, and Robin Patel. "Effect of Telephoned Notification of Positive Clostridium difficile Test Results on the Time to the Ordering of Antimicrobial Therapy." Infection Control & Hospital Epidemiology 29, no. 7 (July 2008): 658–60. http://dx.doi.org/10.1086/589586.
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The time between electronic-medical-record reporting of a positive result of a test for Clostridium difficile toxin in stool and the ordering of antimicrobial therapy was compared during consecutive periods when results were not telephoned (n = 274) and when results were telephoned (n = 90) to the clinical service. The mean times to the ordering of antimicrobial therapy were 11.9 and 3.6 hours, respectively (P < .001).
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Nwoye, Chizoba Mary, Patrick Amaechi Egbunike, and Ifeanyi Francis Osegbue. "Integrated Reporting and Firm Value in the Nigerian and South African Oil and Gas Sector." Econometric Research in Finance 6, no. 2 (December 1, 2021): 163–81. http://dx.doi.org/10.2478/erfin-2021-0008.
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Abstract This paper evaluates the effect of integrated reporting on the firm value of oil and gas companies comparing the two biggest economies in Africa from 2015 to 2018. The study used Tobin’s Q ratio as a proxy to firm value, while integrated reporting was broken down into five capitals of integrated reporting: intellectual capital, human capital, natural capital, social/responsibility capital, and financial capital. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted the panel multiple regression method to identify the possible effect of integrated reporting on the firm value of oil and gas companies in Nigeria and South Africa using the Hausman test to choose between fixed and random effects. The result shows that integrated reporting has a significant positive effect on firm values in South Africa and Nigeria. We, therefore, recommend that integrated reporting in Nigeria should be used as a mandatory reporting system because this will encourage stakeholder understanding, instead of trying to source sustainability reports after examining financial statements.
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Nwoye, Chizoba Mary, Patrick Amaechi Egbunike, and Ifeanyi Francis Osegbue. "Integrated Reporting and Firm Value in the Nigerian and South African Oil and Gas Sector." Econometric Research in Finance 6, no. 2 (December 1, 2021): 163–81. http://dx.doi.org/10.2478/erfin-2021-0008.
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Abstract This paper evaluates the effect of integrated reporting on the firm value of oil and gas companies comparing the two biggest economies in Africa from 2015 to 2018. The study used Tobin’s Q ratio as a proxy to firm value, while integrated reporting was broken down into five capitals of integrated reporting: intellectual capital, human capital, natural capital, social/responsibility capital, and financial capital. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted the panel multiple regression method to identify the possible effect of integrated reporting on the firm value of oil and gas companies in Nigeria and South Africa using the Hausman test to choose between fixed and random effects. The result shows that integrated reporting has a significant positive effect on firm values in South Africa and Nigeria. We, therefore, recommend that integrated reporting in Nigeria should be used as a mandatory reporting system because this will encourage stakeholder understanding, instead of trying to source sustainability reports after examining financial statements.
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Pant, Vivek, Keyoor Gautam, and Santosh Pradhan. "Fasting Blood Glucose Test in Nepal - Time for a Harmonized Definition." Journal of Nepal Health Research Council 17, no. 2 (August 4, 2019): 267–68. http://dx.doi.org/10.33314/jnhrc.v0i0.1810.
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There are various views in defining protocols for fasting blood glucose test currently being used by healthcare providers in Nepal. A number of modifiable factors can influence the result of an estimation of fasting blood glucose in a clinical laboratory. Variations in the results of fasting blood glucose tests are usually controlled by minimizing the discrepancies in the pretesting variables, one of which is the inconsistency in what represents fasting. In order to minimize the complications of erroneous reporting of fasting blood sugar tests, it is crucial to define the protocols for the test and adopt them in unison by all clinical laboratories of Nepal. Keywords: Clinical laboratory; fasting blood glucose; pretesting variables.
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Nutriastuti, Nutriastuti, and Dea Annisa. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 3, no. 2 (July 9, 2020): 117. http://dx.doi.org/10.32493/jabi.v3i2.y2020.p117-128.
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This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.
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Oktriani, Megi, and Ulfi Maryati. "Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA)." Akuntansi dan Manajemen 11, no. 1 (June 1, 2016): 38–63. http://dx.doi.org/10.30630/jam.v11i1.98.
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This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.
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Naides, Stanley J., Jonathan R. Genzen, Gyorgy Abel, Christine Bashleben, and M. Qasim Ansari. "Antinuclear Antibodies Testing Method Variability: A Survey of Participants in the College of American Pathologists’ Proficiency Testing Program." Journal of Rheumatology 47, no. 12 (March 15, 2020): 1768–73. http://dx.doi.org/10.3899/jrheum.190933.
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ObjectiveThis study was conducted to determine the spectrum of laboratory practices in antinuclear antibody (ANA) test target, performance, and result reporting.MethodsA questionnaire on ANA testing was distributed by the Diagnostic Immunology and Flow Cytometry Committee of the College of American Pathologists (CAP) to laboratories participating in the 2016 CAP ANA proficiency survey.ResultsOf 5847 survey kits distributed, 1206 (21%) responded. ANA screening method varied: 55% indirect immunofluorescence assay, 21% ELISA, 12% multibead immunoassay, and 18% other methods. The name of the test indicated the method used in only 32% of laboratories; only 39% stated the method used on the report. Of 644 laboratories, 80% used HEp-2 cell substrate, 18% HEp-2000 (HEp-2 cell line engineered to overexpress SSA antigen, Ro60), and 2% other. Slides were prepared manually (67%) or on an automated platform (33%) and examined by direct microscopy (84%) or images captured by an automated platform (16%). Only 50% reported a positive result at the customary 1:40 dilution. Titer was reported to endpoint routinely by 43%, only upon request by 23%, or never by 35%. Of the laboratories, 8% did not report dual patterns. Of those reporting multiple patterns, 23% did not report a titer with each pattern.ConclusionANA methodology and practice, and test naming and reporting varies significantly between laboratories. Lack of uniformity in testing and reporting practice and lack of transparency in communicating the testing method may misdirect clinicians in their management of patients.
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Sososutiksno, Ch, P. Usmany, and Marla Mayaut. "Analysis of village apparatus competencies, society participations, the village government organizational commitment, and village financial reporting compliance effects towards village financial management accountability at Amahai District, Central Mal." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 9 (April 25, 2022): 3871–80. http://dx.doi.org/10.32670/fairvalue.v4i9.1611.
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This research purpose is to empirically test the village apparatus competencies, society participations, the village government organizational commitment, and financial reporting compliance towards financial management accountability at Amahai District, Central Maluku Regency. The population of this research is all village financial managements at Amahai District, Central Maluku Regency, which consist of 14 villages. The samples are the Chief, Secretary, Treasurer, and the Head of Public Welfare of the villages. The sampling technique used the purposive sampling method and the analysis modeling used Classical Assumption Test, Validation Tests, Reliability Test, Descriptive Statistic, and hypothesis by using multiple linear regression analysis. In conclusion, the analysis result explains that the variable of village apparatus competencies influenced the villages financial management accountability, and the financial reporting compliance effects positively and significantly towards the villages financial management accountability at Amahai District, Central Maluku Regency.