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Articles de revues sur le sujet « Information Acce »

Auteur : Grafiati
Publié le 9 mars 2023
Mis à jour le 10 mars 2023

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1

Khodaverdiloo, H., et A. Samadi. « Batch equilibrium study on sorption, desorption, and immobilisation of cadmium in some semi-arid zone soils as affected by soil properties ». Soil Research 49, no 5 (2011) : 444. http://dx.doi.org/10.1071/sr10156.

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Little information is available for cadmium (Cd) sorption/desorption behaviour in soils with relatively variable CaCO3 content. The objectives of this study were to: (i) parameterise the sorption and desorption of Cd and the hysteretic behaviour of Cd sorbed to soils with varying CaCO3 content; and (ii) correlate sorption, desorption, and retention parameters with physicochemical characteristics of the soils. Twenty soil samples of different physico-chemical properties were taken from agricultural regions of Western Azerbijan province, Iran. A batch equilibrium experiment was conducted to construct sorption/desorption curves of Cd. The linear, Langmuir, and Freundlich isotherm equations were fitted to the experimental data of Cd sorption and retention, using either linear regression procedure or nonlinear least square optimisation (LSO). Both the Freundlich and Langmuir approaches described the Cd sorption and retention data well. A strong and irreversible binding of Cd in the soils was recorded, using a desorption approach. In the case of Cd sorption, a significant positive correlation (r = 0.38, P ≤ 0.05) was found between the Freundlich constant (Kf) and active CaCO3 equivalent (ACCE). The Freundlich n was positively correlated with cation exchange capacity (r = 0.49, P ≤ 0.05) and clay (r = 0.61, P ≤ 0.01) and negatively with ACCE (r = –0.60, P ≤ 0.01). The soil partition coefficient (KSD) showed a positive correlation with ACCE. The sorption maxima (b) were much less than the cation exchange capacity of soils. However, the relatively high pH (7.0–8.0) of the experimental soils and presence of relatively high values of free and active carbonate in the soils, along with the large sorption capacity of the soils, suggest the possibility of solid-phase precipitation as octavite (CdCO3). Parameter b, when fitted through LSO, showed a negative correlation with clay (r = –0.51, P ≤ 0.05) and a positive correlation with ACCE (r = 0.63, P ≤ 0.01). Langmuir K (Kl) showed a positive correlation with clay (r = 0.52, P ≤ 0.05) and a negative relationship with pH (r = –0.58, P ≤ 0.05) and ACCE (r = –0.65, P ≤ 0.01). Sorption of Cd showed a positive correlation (r ≥ 0.54, P ≤ 0.05) and its desorption a high negative correlation (r ≤ –0.61, P ≤ 0.05), with ACCE. It can be concluded that the ACCE is the important soil property controlling the sorption and retention of Cd in the studied soils.
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&NA;. « 2010 ACCE/HIMSS Excellence in Clinical Engineering & ; Information Technology Synergies Award Call for Nominations ». Journal of Clinical Engineering 36, no 1 (janvier 2011) : 20. http://dx.doi.org/10.1097/jce.0b013e318208797f.

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Seadle, Michael S. « Managing and mining historical research data ». Library Hi Tech 34, no 1 (21 mars 2016) : 172–79. http://dx.doi.org/10.1108/lht-09-2015-0086.

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Purpose – The purpose of this paper is to review how historical research data are managed and mined today. Design/methodology/approach – The methodology builds on observations over the last decade. Findings – Reading speed is a factor in managing the quantity of text in historical research. Twenty years ago historical research involved visits to physical libraries and archives, but today much of the information is online. The granularity of reading has changed over recent decades and recognizing this change is an important factor in improving acce. Practical implications – Computer-based humanities text mining could be simpler if publishers and libraries would manage the data in ways that facilitate the process. Some aspects still need development, including better context awareness, either by writing context awareness into programs or by encoding it in the text. Social implications – Future researchers who want to make use of text mining and distant reading techniques will need more thorough technical training than they get today. Originality/value – There is relatively little discussion of text mining and distant reading in the LIS literature.
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Folegotto, Isabel Elena, et Roberto Tambornino. « New communication languages in education ». Comunicar 11, no 22 (1 mars 2004) : 47–53. http://dx.doi.org/10.3916/c22-2004-08.

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When e-learning use the new technologies of information, as the Internet and others, the educational process suffers from an important change by helping the interaction between student and the process, and allowing a more active learning and a better acce La educación no presencial, al utilizar los nuevos desarrollos tecnológicos para el soporte/ transporte de la información (informática, correo electrónico, Internet, distribución satelital de información audiovisual), produce un cambio sustancial en el proceso educativo al favorecer la manipulación individualizada de los aspectos simbólicos de la cultura, como así también facilitar el acceso al conocimiento distribuido. Esto lleva implícita la necesidad de desarrollar nuevas competencias cognitivas en el usuario. Por ello, es necesario realizar esfuerzos para comprender y sistematizar las nuevas formas de lenguaje asociadas a las nuevas tecnologías, como así también intentar su abordaje semiológico.
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MCLELLAN, E. « Society for Information Technology and Teacher Education International Conference (site 2004), Atlanta, Georgia, 1–6 March 2004Association for the Advancement of Computing in Education, ACCE Digital Library, Volume 2004, Issue 1. http://www.aace.org/dl/index.cfm/fuseaction/toc/paperid/14224 ». International Journal of Information Management 24, no 5 (octobre 2004) : 442–43. http://dx.doi.org/10.1016/s0268-4012(04)00057-x.

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Nishioka, Yutaka, et Estelle Lamothe. « Evolution of a mouse Y chromosomal sequence flanked by highly repetitive elements ». Genome 29, no 2 (1 avril 1987) : 380–83. http://dx.doi.org/10.1139/g87-065.

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Mammalian primary sex is determined by the presence or absence of the Y chromosome. However, little is known about the molecular processes through which the Y chromosome exerts its action. We applied recombinant DNA techniques to isolate mouse Y chromosomal fragments and described previously a clone designated as AC11 (Y. Nishioka and E. Lamothe. 1986. Genetics, 113: 417–432). To obtain information on DNA sequences that flank AC11, we screened a mouse genomic library for the presence of AC11-related sequences and isolated over 50 positive clones. In this report we describe clones ACC2 and ACC3, both of which contain highly repetitive elements. Using a male-specific portion of these clones, we compared DNA's isolated from mice (Mus musculus, M. hortulanus, M. spretus, M. cookii, M. pahari, and M. platythrix), rat, hamster, and guinea pig and obtained results that agree with the phylogenetic relationships deduced from morphological and biochemical studies. The male-specific accumulation of the related sequences was found only in M. musculus, M. hortulanus, and M. spretus. Key words: mouse, Y chromosome, repetitive sequence, genome evolution.
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Wang, Bo, et Yijie He. « Hardware Loop Simulation of Distributed Embedded Integrated Circuits ». Journal of Control Science and Engineering 2022 (30 juin 2022) : 1–7. http://dx.doi.org/10.1155/2022/4824247.

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In order to improve the performance of the automotive active safety system, the author proposes a distributed embedded ACCS hardware loop simulation system. The automotive adaptive cruise control system (ACCS) is a completely distributed embedded control system. The author adopts the method of hardware loop simulation, an ARM-based automotive ACCS simulation platform is designed, and the hardware structure and software design of the platform are introduced. The simulation results show that the performance of single-node and double-node responses to step change is basically the same. There is a network in the two-node control loop, the carrying capacity and communication bandwidth of the network are limited, which will inevitably cause information collision and retransmission, which will inevitably cause a delay in the information transmission process, with a delay of about 4.5 seconds. The system opens up the design idea of ACCS and also lays a foundation for future research in related directions, which has a certain enlightenment effect.
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Oyer, Randall A. « ACCC Pivots to Provide COVID‐19 Information and Resources ». Oncology Issues 35, no 4 (3 juillet 2020) : 3. http://dx.doi.org/10.1080/10463356.2020.1778358.

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Drake, Michael S., Bret A. Johnson, Darren T. Roulstone et Jacob R. Thornock. « Is There Information Content in Information Acquisition ? » Accounting Review 95, no 2 (1 juillet 2019) : 113–39. http://dx.doi.org/10.2308/accr-52498.

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ABSTRACT In this study, we examine whether investors' actions to acquire accounting information are predictive of future firm performance because these actions partially reveal investors' private expectations of this performance. Using a database of EDGAR downloads, we find some evidence that information acquisition of accounting reports by EDGAR users is, on average, predictive of future firm performance. We then determine the identity of the EDGAR user and examine whether different users' private expectations will be relatively more predictive of subsequent performance. We find that the information acquisition activities of more sophisticated institutional users (e.g., hedge funds, investment banks) are more strongly associated with future performance than are those of less sophisticated retail users. Finally, we find that information acquisition by sophisticated institutions is a leading indicator of their equity holdings. In summary, this study provides evidence of predictive information embedded in sophisticated investors' actions to acquire accounting information.
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Liu, Zhenling. « ARTICLE CITATION CONTRIBUTION INDICATOR : APPLICATION IN ENERGY AND ENVIRONMENT ». Ecofeminism and Climate Change 3, no 2 (2022) : 81–84. http://dx.doi.org/10.26480/efcc.02.2022.81.84.

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Journal Impact Factor (JIF) is a widely used and accepted indicator for measuring journal influence in academia, but it has certain limitations. Article Citation Contribution Indicator (ACCI) is defined and introduced in bibliometrics analysis. The ACCI, a new basic indicator, was adopted to analyze the papers published between 2019 and 2020 in Energy & Environment, papers with ACCI>0 and with ACCI<0 were classified into two groups. This paper employed the keyword co-occurrence technology to discover the commonalities of citation positive and citation negative papers. Citation positive papers made relatively a larger contribution to the JIF and might contain important scientific information, subsequent papers may learn from the research directions of these papers, while the citation negative papers failed to improve the performance of the journal in terms of JIF. The research showed that ACCI is an academic tool that can be used to guide scientific directions; the work flow can be used for other journal analysis. The academic journal editorial board can use it to identify potential high influence authors
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Mooney, Kathi, Patricia Berry, Jacquee Blaz et Gary Donaldson. « The well-being of adult children while caring for a parent in home hospice : Evaluation of an automated remote monitoring and coaching system. » Journal of Clinical Oncology 33, no 29_suppl (10 octobre 2015) : 222. http://dx.doi.org/10.1200/jco.2015.33.29_suppl.222.

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222 Background: Health and well-being often deteriorates for family caregivers providing home hospice care. This includes adult children managing multiple demands while supporting their parent to remain at home. Automated remote monitoring of patient symptoms has shown promise in home cancer care and could be extended for monitoring and supporting the wellbeing of adult child caregivers (ACC) providing care to their parent at home. Methods: In a RCT, 97 ACCs were monitored using a telephone based automated reporting and coaching system, and randomly assigned to the ACC care intervention (Rx) (N = 51) or usual care (UC) (N = 46). All ACCs were asked to call the system daily reporting presence and severity (0-10 scale) of their own fatigue, poor sleep, depressed mood, anxiety and interference with normal activities. The Rx ACCs received automated tailored coaching based on reported patterns of moderate to severe symptom levels and alert reports were also sent to their hospice nurse. Results: ACCs were females (78%) with a mean age of 51. There were no differences between groups on any demographic or baseline measures. Utilizing negative binomial modeling, Rx ACCs had significantly fewer days/week of moderate-severe symptoms overall (.6 vs 2.4, p < .001) and for each individual symptom (all p < .001). Among those attempting to maintain work, Rx ACCs were able to work 80% of work days and UC ACCs worked 68% of work days. Six weeks after their parent’s death, there was a statistical trend (p = .07) for Rx ACCs to be less depressed than UC ACCs (11.94 vs 18.04). This is a clinically significant finding as UC ACCs’ CESD scores were at the clinically actionable level ( > 16) for referral for evaluation of depression. Rx ACCs’ CESD scores had dropped an average of 1.37 points below their baseline whereas UC ACCs’ scores had increased an average of 3.86 points from baseline at 6 weeks post death. Conclusions: Automated remote monitoring and coaching for adult child family caregivers offers impressive benefit in reducing the physical burden and psychosocial distress of caregiving during and after parental hospice care. Clinical trial information: NCT02112461.
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Rajan, Madhav V., et Richard E. Saouma. « Optimal Information Asymmetry ». Accounting Review 81, no 3 (1 mai 2006) : 677–712. http://dx.doi.org/10.2308/accr.2006.81.3.677.

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At the heart of decentralization lies the notion that tasks are delegated by owners to managers who possess superior local information. The extent of this information asymmetry is often an endogenous construct, as it is influenced by the owner's choice of internal accounting systems and the manager's investment in acquiring local expertise. In this paper, we explore how varying levels of pre-contract, asymmetric information affect the owner-manager relationship. We provide three main sets of insights. First, we find that the owner's payoffs are initially decreasing, and strictly convex everywhere, in the quality of the manager's private information. The owner thus prefers to deal with either a perfectly informed or a perfectly uninformed manager, and we characterize conditions for either to be the preferred choice. Second, in contrast to recent work, we demonstrate that when information can be communicated internally, the optimal strength of managerial incentives unambiguously decreases as the manager becomes better informed. Third, we derive the surprising result that a self-interested manager does not always prefer to maximize his informational advantage. Our work has implications for the optimal design of organizations, and for internal accounting and control systems in particular.
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Einhorn, Eti. « Competing Information Sources ». Accounting Review 93, no 4 (1 novembre 2017) : 151–76. http://dx.doi.org/10.2308/accr-51961.

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ABSTRACT This study analyzes corporate voluntary disclosures to the capital market in the presence of competing information sources, from which traders can subsequently obtain additional public and private information. The analysis demonstrates that the anticipated access of traders to additional information sources may significantly alter the voluntary disclosure strategy of firms. It may explain a deviation from the conventional full disclosure equilibrium to equilibrium with partial and selective disclosure. It may also lead to an untypical equilibrium shape, where any information content can be disclosed and can be withheld with a positive probability, and where the stock price reflects a pricing discount upon disclosure rather than in its absence. JEL Classifications: D82; G10; M41.
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Akins, Brian K., Jeffrey Ng et Rodrigo S. Verdi. « Investor Competition over Information and the Pricing of Information Asymmetry ». Accounting Review 87, no 1 (1 août 2011) : 35–58. http://dx.doi.org/10.2308/accr-10157.

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ABSTRACT Whether the information environment affects the cost of capital is a fundamental question in accounting and finance research. Relying on theories about competition between informed investors as well as the pricing of information asymmetry, we hypothesize a cross-sectional variation in the pricing of information asymmetry that is conditional on competition. We develop and validate empirical proxies for competition using the number and concentration of institutional investor ownership. Using these proxies, we find a lower pricing of information asymmetry when there is more competition. Overall, our results suggest that competition between informed investors has an important effect on how the information environment affects the cost of capital. JEL Classifications: G12; G14.
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Hann, Rebecca N., Heedong Kim, Wenfeng Wang et Yue Zheng. « Information Frictions and Productivity Dispersion : The Role of Accounting Information ». Accounting Review 95, no 3 (25 octobre 2019) : 223–50. http://dx.doi.org/10.2308/accr-52658.

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ABSTRACT Prior research documents large, persistent productivity dispersion even within narrowly defined industries, suggesting the presence of frictions that impede the efficient allocation of resources. In this paper, we consider the role of information frictions. We posit that high-quality financial reporting with respect to firm productivity can mitigate information frictions and hence facilitate the efficient allocation of resources across firms. Using a large sample of firms in the manufacturing sector, we find evidence consistent with our prediction—industries with higher productivity informativeness tend to have smaller within-industry productivity dispersion. We further find that this relation is stronger in industries with greater dependence on external financing, suggesting that reporting quality affects allocation efficiency, at least in part, through the capital market channel. These findings suggest that the extent to which financial reporting is informative about productivity can affect resource allocation efficiency and hence have real effects at the macro level.
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Plumlee, Marlene A. « The Effect of Information Complexity on Analysts' Use of That Information ». Accounting Review 78, no 1 (1 janvier 2003) : 275–96. http://dx.doi.org/10.2308/accr.2003.78.1.275.

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In this study I investigate the relation between information complexity and financial analysts' use of that information. I rank by complexity six tax-law changes enacted by the Tax Reform Act of 1986, and then examine analysts' explicit forecasts of effective tax rates around those changes. I show that analysts' revisions of their forecasts of effective tax rates appear to impound the effects of the less complex tax-law changes but not the more complex changes. Furthermore, as expected, if analysts assimilate less complex (but not more complex) information, the magnitude of the errors in their forecasts of effective tax rates increases with the effects of the more complex tax-law changes, but is unrelated to the less complex changes. Taken together, these results indicate that analysts assimilate less complex information to a greater extent than they assimilate more complex information. Either analysts' abilities to incorporate specific information into their forecasts is a decreasing function of the complexity of that information, or analysts choose not to assimilate complex information because the cost would exceed the benefit. In either case, complexity reduces analysts' use of information. These results demonstrate the importance of considering information attributes, such as complexity, when investigating why analysts' forecasts fail to incorporate all public information.
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Borah, Bijan, Heather McDonald, Joe Henk, Mark A. Crowther, Rita Selby et Philip Wells. « Alignment to ACCP Prophylaxis Guidelines and VTE Outcomes in THR and TKR Patients ». Blood 112, no 11 (16 novembre 2008) : 170. http://dx.doi.org/10.1182/blood.v112.11.170.170.

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Abstract Introduction: Venous thromboembolism (VTE) is a serious and sometimes fatal condition, encompassing deep vein thrombosis (DVT) and pulmonary embolism (PE). Evidence suggests that major orthopaedic surgery, such as total hip replacement (THR) and total knee replacement (TKR), is associated with a high risk of postoperative VTE. Because of this risk, the American College of Chest Physicians (ACCP) guidelines recommend that these patients receive prophylaxis with anticoagulant therapy. However, the degree to which these guidelines are followed in routine practice is variable. In addition, few studies have documented the relationship between the variability in guideline alignment and VTE rates. Therefore, a retrospective database analysis was conducted to determine the extent to which the ACCP guidelines for VTE prophylaxis are followed after THR/TKR and evaluate the incidence of VTE of those who received ACCP recommended prophylaxis according to the guidelines (‘ACCP’) and those who did not (‘non-ACCP’). Methods: In order to fully evaluate VTE prophylaxis patterns and outcomes, patients should be followed from the time of surgery through to hospital discharge and subsequently to care in the community. To our knowledge, a single database that captures this information for a specific patient in these three phases is not yet available. Therefore, a claims database associated with a large US health plan was linked to the Premier database, which provides details of inpatient medication use. Patients age ≥18 years undergoing TKR/THR between April 1, 2004 and December 31, 2007 and enrolled in the health plan 90 days prior to and 90 days following discharge from index hospitalization (or until death) were included in the analysis. Patients were considered to have received ACCP-guideline prophylaxis if they: initiated prophylaxis in hospital with LMWH, fondaparinux, or VKA initiated prophylaxis within one day of surgery (for THR patients) and were prescribed prophylaxis for a minimum of ten days, or until the occurrence of a bleeding event, a VTE-related event, or death. In addition, the number of DVTs and PEs occurring in ACCP and non-ACCP patients was recorded. Multivariate logistic regression was used to assess whether there was a significant relationship between ACCP guideline prophylaxis and the probability of a DVT or PE following THR/TKR. Results: Of the 30,644 eligible patients from the health plan, 3,497 patients could be linked to the inpatient database. Except for geographic indicators, there were no significant differences in patient demographics or baseline co-morbidities between those included and excluded from the final study sample. Of the 3,497 linked patients, 1,395 received ACCP guideline prophylaxis (40%). The number of DVTs occurring in the ACCP and non-ACCP groups were 27 and 62, respectively. Thus, 2.01% of ACCP and 3.76% of non-ACCP patients have a DVT following surgery and up to the end of 90-day followup (p=0.0521), suggesting that non-ACCP patients were almost twice as likely as ACCP patients to have a DVT. The number of PEs occurring in the ACCP and non-ACCP groups were 2 and 25, respectively. Thus, 0.14% of ACCP and 1.19% of non-ACCP patients experienced a PE following the date of surgery and up to the end of 90-day follow-up (p&lt;0.0001), suggesting that non-ACCP patients were more than eight times more likely than ACCP patients to experience a PE. Multivariate logistic regression indicated that the probability of DVT and PE were significantly lower in patients receiving ACCP guideline prophylaxis (p=0.008 and p=0.03, respectively) Conclusions: By following patients from surgery through to care in the community, this study offers a unique perspective on ‘real-world’ prophylaxis patterns and clinical outcomes related to such patterns in THR and TKR patients. It suggests that: only 40% of THR/TKR patients receive prophylaxis that is in alignment with ACCP guidelines and that patients receiving prophylaxis according to the ACCP guidelines were less likely to have a DVT or PE than those not receiving ACCP guideline prophylaxis, the latter were almost twice as likely to have a DVT and more than eight times as likely to experience a PE.
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Commerford, Benjamin P., Richard C. Hatfield, Richard W. Houston et Curtis Mullis. « Auditor Information Foraging Behavior ». Accounting Review 92, no 4 (1 octobre 2016) : 145–60. http://dx.doi.org/10.2308/accr-51628.

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ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Theory explains how, while navigating an information environment, individuals learn to acquire information through personally experiencing the costs incurred and the values obtained from information. Consistent with the theory, we find that auditors react to the immediately felt costs of information collection (e.g., time and effort) at the expense of a more global consideration of information value (i.e., auditors collect lower-quality audit evidence). However, foraging behavior is moderated by removing the personal cost to the individual auditor (identifying audit evidence for another member of the audit team to collect), further demonstrating that these personally felt costs influence auditor choices in a way that reduces the quality of information collected. We contribute to the literature by demonstrating how information foraging can influence evidence quality and, thus, audit quality, and how a slight alteration of audit methodology can mitigate this behavior.
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Kulp, Susan Cohen. « The Effect of Information Precision and Information Reliability on Manufacturer-Retailer Relationships ». Accounting Review 77, no 3 (1 juillet 2002) : 653–77. http://dx.doi.org/10.2308/accr.2002.77.3.653.

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This study investigates the extent to which a retailer's willingness to share internal (sales and inventory) information with a manufacturer and the reliability of the information transmission between the retailer and the manufacturer affect the total supply-chain profits resulting from two alternative inventory management systems. I present analytical models of a traditional system and a Vendor Managed Inventory (VMI) system. The VMI system is a supply-chain management technique in which the retailer delegates its inventory decisions to, and shares its internal accounting information with, the manufacturer. With VMI, the parties aim to reduce inventory-related costs and increase supply-chain profits. The theoretical analysis indicates that the system that produces higher supply-chain profits depends on the extent to which the retailer reveals its internal accounting information to the manufacturer and the ability of the manufacturer to accurately receive and use this information in its decisions. Survey data corroborate the model's prediction that manufacturers are more likely to select VMI when retailers provide more precise sales and inventory (i.e., demand) information and when the manufacturers' systems ensure reliable transmission and receipt of this information. The study's results suggest that managerial accountants should consider the retailer's willingness to share sales and inventory information with the manufacturer and the manufacturer's ability to reliably transmit this information before implementing VMI systems.
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Sun, Qi, et Haijun Kang. « Issue Information ». New Directions for Adult and Continuing Education 2019, no 162 (juin 2019) : 1–4. http://dx.doi.org/10.1002/ace.20292.

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Fedeli, Monica, Vanna Boffo et Claudio Melacarne. « Issue Information ». New Directions for Adult and Continuing Education 2019, no 163 (septembre 2019) : 1–5. http://dx.doi.org/10.1002/ace.20293.

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Callen, Jeffrey L., Joshua Livnat et Dan Segal. « The Information Content of SEC Filings and Information Environment : A Variance Decomposition Analysis ». Accounting Review 81, no 5 (1 octobre 2006) : 1017–43. http://dx.doi.org/10.2308/accr.2006.81.5.1017.

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Using the Vuolteenaho (2002) variance decomposition methodology, this study assesses the relative value relevance of cash flow, accrual, and expected return news on SEC and preliminary earnings filing dates, as measured by their contribution to the volatility of unexpected returns. Cash flow news is found to be more valuerelevant than accrual news. Although expected return (risk) news is the least valuerelevant, it is significantly correlated with changes in betas and returns at the preliminary and SEC filing dates, indicating association with changes in firm risk and discount rates. This study also documents that these informational components contain less (more) value-relevant information at the SEC filing date for firms with a higher proportion of long-term (short-term) sophisticated investors after controlling for other dimensions of the information environment.
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Einhorn, Eti, et Amir Ziv. « Unbalanced Information and the Interaction between Information Acquisition, Operating Activities, and Voluntary Disclosure ». Accounting Review 82, no 5 (1 octobre 2007) : 1171–94. http://dx.doi.org/10.2308/accr.2007.82.5.1171.

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As different activities cannot be measured or communicated with the same precision, accounting information is often only a partial and unbalanced reflection of the fundamental economics, emphasizing certain aspects of the underlying operations while disregarding others. We highlight this inherent imbalance in information as the source of an interaction between corporate operating and discretionary disclosure strategies, and thereby also as an important determinant of the information acquisition strategy. We demonstrate that information imbalance, via its distorting effect on operating activities, leads to a reduction in the propensity of managers to acquire information and provide voluntary disclosures.
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Jiang, Lei, Andrew Chia Chen Chou, Nivedita Nadkarni, Caris En Qi Ng, Yun San Chong, Tet Sen Howe et Joyce Suang Bee Koh. « Charlson Comorbidity Index Predicts 5-Year Survivorship of Surgically Treated Hip Fracture Patients ». Geriatric Orthopaedic Surgery & ; Rehabilitation 9 (1 janvier 2018) : 215145931880644. http://dx.doi.org/10.1177/2151459318806442.

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Introduction: This study aims to assess the correlation of the age-adjusted Charlson comorbidity index (ACCI) with 5-year mortality in a surgically treated hip fracture population. Materials and Methods: A retrospective analysis was performed on 1057 patients aged 60 years and above who underwent surgery for hip fracture with a minimum of 5-year follow-up (92.2% 5-year follow-up rate) in a tertiary hospital. Manual review of patients’ electronic hospital records was performed to record demographic data, comorbidities, and length of stay. Mortality data were extracted from the hospital’s electronic medical records and corroborated with the National Electronic Health Record. Results: Of the 1057 patients, 283 (26.8%) were male. The majority of patients were 80 years of age and above (42.5%), with the oldest patient operated on age 102 with a mean age of 77.8 (8.6) years. Four hundred eighteen (39.5%) patients sustained extracapsular intertrochanteric fractures. The mean follow-up duration was 8 years and 3 days with an overall survivorship of 37.2%. A multiple regression model constructed with ACCI, age, gender, and fracture pattern demonstrated satisfactory predictive ability with a concordance statistic of 0.68. Patients with a higher ACCI category (≥6) had an increased 5-year mortality rate (41.8%) with an odds ratio of 13.6 (6.7-31.8, P < .001) compared to those with an ACCI category of 3 and below (89.3%). Discussion: The study demonstrates that ACCI correlated with 5-year mortality after surgical treatment of hip fracture. This information is pertinent in the counseling of patients with regard to their midterm survival following hip fracture surgery and may inform policy makers of the varied midterm survival rates in patients with differing ACCI scores and educate the allocation of health-care resources. Conclusion: The ACCI correlates with 5-year mortality after surgical treatment of hip fracture.
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Miraballes, Marcelo, Mariana Martínez et Adriana Gámbaro. « Strawberry jams enriched with Acca sellowiana extract ». Food Science and Technology International 25, no 6 (20 mars 2019) : 497–503. http://dx.doi.org/10.1177/1082013219835318.

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Polyphenols are a popular functional ingredient used in foods due to their antioxidant activity. The leaves of Acca sellowiana, a South American native plant, have a much higher polyphenol content than other popular native plants in the region. In this context, five strawberry jams were developed with increasing amounts of A. sellowiana extract. A panel of trained sensory assessors initially evaluated the sensory profiles of the obtained products. Subsequently, three jams were selected and were evaluated by 96 consumers in two instances. Coded samples were presented in the first session; in the second session, the consumers were presented with information on whether the jams contained antioxidants or not. In both sessions, the acceptability was determined and a description was obtained by means of a check-all-that-apply question. The original jam without A. sellowiana extract presented a polyphenol content of 310.0 mg gallic acid equivalents/100 g and an acceptability higher than 6 in both sessions. A jam was obtained in which the polyphenol content increased to 467.5 mg gallic acid equivalents/100 g, with a sensory profile and acceptability that were similar to those of the original product. Information on enrichment with antioxidants did not affect the acceptability, but it did modify the consumer’s perception, as the consumer showed a predisposition to perceive negative sensory attributes when the product was presented with such information but also perceived it as novel and a good complement to the diet.
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LaFond, Ryan, et Ross L. Watts. « The Information Role of Conservatism ». Accounting Review 83, no 2 (1 mars 2008) : 447–78. http://dx.doi.org/10.2308/accr.2008.83.2.447.

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In this paper we argue that information asymmetry between firm insiders and outside equity investors generates conservatism in financial statements. Conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces information asymmetry and the deadweight losses that information asymmetry generates. This increases firm and equity values. Our empirical tests are consistent with our proposition that information asymmetry is significantly positively related to conservatism after controlling for other demands for conservatism. Further, our tests are more consistent with our prediction that changes in information asymmetry between equity investors lead to changes in conservatism than the FASB's proposition that conservatism produces information asymmetry among equity investors. An important implication is that, if the FASB was successful in meeting its stated goal of eliminating conservatism, then it would increase information asymmetry between investors, not reduce it. This outcome is inconsistent with the objectives of the Securities Acts.
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Liang, Pierre Jinghong. « Recognition : An Information Content Perspective ». Accounting Horizons 15, no 3 (1 septembre 2001) : 223–42. http://dx.doi.org/10.2308/acch.2001.15.3.223.

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This essay offers a synthesis of the varied accounting literature on recognition. First, in a review of the historical evolution of accounting thoughts, two debates on accounting measurements stand out: historical cost as the basis for asset valuation and realization as the basic test for income determination. These debates have specific implications for the recognition issue. Second, I examine the shift from the traditional measurement perspective to an information content perspective in both rhetorical policy debates and academic accounting thoughts. Under the information content perspective, the (strategic) decision-making context becomes particularly important. Last, I advocate information content as a combining perspective, not as a replacement of the measurement perspective. In particular, I draw attention to the recent academic studies with an explicit or implicit theme of recognition. These studies combine modern information economics with the accounting measurement structure. This line of research has the potential to provide further understanding of the comparative advantage of accounting as a source of information.
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Largay, James A. « Editorial Policy and Style Information ». Accounting Horizons 17, no 2 (1 juin 2003) : 187–91. http://dx.doi.org/10.2308/acch.2003.17.2.187.

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Liu, Wenqi, Bailin Cong, Jing Lin, Linlin Zhao et Shenghao Liu. « Complete genome sequencing and comparison of two nitrogen-metabolizing bacteria isolated from Antarctic deep-sea sediment ». BMC Genomics 23, no 1 (19 octobre 2022). http://dx.doi.org/10.1186/s12864-022-08942-6.

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Abstract Background Bacteria are an essential component of the earth`s biota and affect circulation of matters through their metabolic activity. They also play an important role in the carbon and nitrogen cycle in the deep-sea environment. In this paper, two strains from deep-sea sediments were investigated in order to understand nitrogen cycling involved in the deep-sea environment. Results In this paper, the basic genomic information of two strains was obtained by whole genome sequencing. The Cobetia amphilecti N-80 and Halomonas profundus 13 genome sizes are 4,160,095 bp with a GC content of 62.5% and 5,251,450 bp with a GC content of 54.84%. Through a comparison of functional analyses, we predicted the possible C and N metabolic pathways of the two strains and determined that Halomonas profundus 13 could use more carbon sources than Cobetia amphilecti N-80. The main genes associated with N metabolism in Halomonas profundus 13 are narG, narY, narI, nirS, norB, norC, nosZ, and nirD. On the contrast, nirD, using NH4+ for energy, plays a main role in Cobetia amphilecti N-80. Both of them have the same genes for fixing inorganic carbon: icd, ppc, fdhA, accC, accB, accD, and accA. Conclusion In this study, the whole genomes of two strains were sequenced to clarify the basic characteristics of their genomes, laying the foundation for further studying nitrogen-metabolizing bacteria. Halomonas profundus 13 can utilize more carbon sources than Cobetia amphilecti N-80, as indicated by API as well as COG and KEGG prediction results. Finally, through the analysis of the nitrification and denitrification abilities as well as the inorganic carbon fixation ability of the two strains, the related genes were identified, and the possible metabolic pathways were predicted. Together, these results provide molecular markers and theoretical support for the mechanisms of inorganic carbon fixation by deep-sea microorganisms.
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« Acca sellowiana ». CABI Compendium CABI Compendium (7 janvier 2022). http://dx.doi.org/10.1079/cabicompendium.107991.

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This datasheet on Acca sellowiana covers Identity, Overview, Associated Diseases, Pests or Pathogens, Distribution, Biology & Ecology, Uses, Management, Genetics and Breeding, Food Quality, Economics, Further Information.
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Caro, Manuel, et Darsana Josylua. « A METAMEMORY MODEL FOR AN INTELLIGENT TUTORING SYSTEM UN MODELO DE METAMEMORIA PARA UN SISTEMA TUTOR INTELIGENTE ». Ingeniería e Innovación 2, no 1 (17 juin 2014). http://dx.doi.org/10.21897/23460466.1433.

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Metamemory refers to the processes involved in self-regulation or self-awareness of memory. In this paper we describe a novel rule-based architecture of metamemory named M2-Acch. M2-Acch consists of a cycle of reasoning about events that occur in long-term memory (LTM) in an intelligent tutoring system. M2-Acch is composed of a three layer structure: static layer, functional layer and information layer. The structural components of each layer model are described using formal definitions. M2-Acch uses confidence judgments for recommending search strategies for adaptation to changes in the information retrieval constraints. An intelligent tutoring system named FUNPRO was implemented and validated. The results of the experimental tests show that M2-Acch can be used as a valid tool for adapting to changes
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Kayama, K., T. Yamada, T. Watanabe, T. Morita, Y. Furukawa, S. Tamaki, M. Kawasaki et al. « Impact of comorbidity on the predictive value of cystatin-C in patients admitted for acute decompensated heart failure : insights from a prospective study ». European Heart Journal 41, Supplement_2 (1 novembre 2020). http://dx.doi.org/10.1093/ehjci/ehaa946.1172.

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Abstract Background Comorbidities are strongly associated with poor clinical outcome in heart failure patients. The Age-adjusted Charlson comorbidity index (ACCI), which is well-known widely used comorbidity index, recently has been used as a robust prognostic model in heart failure patients. On the other hand, Cystatin C, as a novel and important biomarker of renal function, has been recently reported as a useful long-term risk stratification score in heart failure patients. However, there is no information available on the impact of comorbidities on the prognostic value of cystatin-C in patients admitted for acute decompensated heart failure (ADHF). Methods We prospectively studied 458 consecutive ADHF patients with survival discharge. Patients with hemodialysis were excluded. Echocardiography and venous blood sampling were performed just before discharge and serum cystatin-C level was measured. Comorbidity was measured with the Age-adjusted Charlson comorbidity index (ACCI). ACCI was commonly used for the evaluation of the comorbid condition which is weighted and scored, with additional points added for age. The endpoint was all-cause death (ACD). Results During a follow-up period of 2.8±1.5 years, 132 patients had ACD. At multivariate Cox analysis, ACCI (p=0.0015) and cystatin-C level (p=0.0145) were significantly and independently associated with ACD. Patients with high ACCI (≥6: determined by ROC analysis) had a significantly greater risk of ACD (37.2% vs 17.8%, p&lt;0.0001, HR 2.45 [1.61–3.70]). In the subgroup of higher ACCI, patients with higher cystatin-C level (≥1.56: determined by ROC analysis) had a significantly higher risk of ACD (50.3% vs 23.4%). Furthermore, in the subgroup of lower ACCI, patients with higher cystatin-C level had also significantly higher risk of ACD (34.2% vs 12.1%). Conclusions The prognostic value of cystatin-C is not affected by comorbidities and cystatin-C provide prognostic information even in patients admitted for ADHF, irrespective of comorbid burden. All-cause death-free rate in ADHF pts Funding Acknowledgement Type of funding source: None
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Kayama, K., T. Yamada, T. Morita, Y. Furukawa, S. Tamaki, Y. Iwasaki, M. Kawasaki et al. « P4523Impact of comorbiditity on the predictive value of acute kidney injury in patients admitted for acute decompensated heart failure : a prospective study ». European Heart Journal 40, Supplement_1 (1 octobre 2019). http://dx.doi.org/10.1093/eurheartj/ehz745.0916.

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Abstract Background Comorbidities are associated with poor clinical outcome in patients with chronic heart failure, and acute kidney injury (AKI) also provides prognostic information in patients with heart failure. However, there is no information available on the impact of comorbidities on the prognostic value of AKI in patients admitted for acute decompensated heart failure (ADHF). Methods We prospectively studied 357 consecutive ADHF patients with survival discharge. Patients with hemodialysis were excluded. Comorbidity was measured with the Age-adjusted Charlson comorbidity index (ACCI) which is commonly used for the evaluation of the comorbid condition which is weighted and scored, with additional points added for age. AKI was defined as an absolute increase in serum creatinine of 0.3mg/dl or more during hospitalization. The endpoint was all-cause death (ACD). Results During a follow-up period of 2.2±1.4 years, 97 patients had ACD. At multivariate Cox analysis, ACCI (p<0.0001) and AKI (p=0.0061) were significantly and independently associated with ACD. Patients with high ACCI (≥5: determined by ROC analysis) had a significantly greater risk of ACD (39% vs 16%). In the subgroup of high ACCI, patients with AKI had a significantly higher risk of ACD (60% vs 35%), whereas there was no significant difference in the risk of ACD between with and without AKI (15% vs 16%) in the subgroup of low ACCI. Conclusions The presence of AKI was associated with the increased risk of mortality in ADHF patients with higher comorbidity burden but not in those without them.
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« Issue Information ». New Directions for Adult and Continuing Education 2022, no 173-174 (mars 2022) : 1–4. http://dx.doi.org/10.1002/ace.20446.

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« Issue Information ». New Directions for Adult and Continuing Education 2021, no 171-172 (septembre 2021) : 1–4. http://dx.doi.org/10.1002/ace.20434.

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« Issue Information ». New Directions for Adult and Continuing Education 2021, no 170 (juin 2021) : 1–4. http://dx.doi.org/10.1002/ace.20334.

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« Issue Information ». New Directions for Adult and Continuing Education 2021, no 169 (mars 2021) : 1–4. http://dx.doi.org/10.1002/ace.20333.

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« Issue Information ». New Directions for Adult and Continuing Education 2016, no 150 (juin 2016) : 1–4. http://dx.doi.org/10.1002/ace.20159.

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« Issue Information ». New Directions for Adult and Continuing Education 2016, no 151 (septembre 2016) : 1–4. http://dx.doi.org/10.1002/ace.20163.

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« Issue Information ». New Directions for Adult and Continuing Education 2016, no 152 (décembre 2016) : 1–4. http://dx.doi.org/10.1002/ace.20167.

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« Issue Information ». New Directions for Adult and Continuing Education 2017, no 153 (mars 2017) : 1–4. http://dx.doi.org/10.1002/ace.20199.

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« Issue Information ». New Directions for Adult and Continuing Education 2017, no 154 (juin 2017) : 1–4. http://dx.doi.org/10.1002/ace.20201.

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« Issue Information ». New Directions for Adult and Continuing Education 2017, no 155 (septembre 2017) : 1–4. http://dx.doi.org/10.1002/ace.20203.

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« Issue Information ». New Directions for Adult and Continuing Education 2017, no 156 (décembre 2017) : 1–4. http://dx.doi.org/10.1002/ace.20205.

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« Issue Information ». New Directions for Adult and Continuing Education 2018, no 157 (19 février 2018) : 1–4. http://dx.doi.org/10.1002/ace.20251.

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« Issue Information ». New Directions for Adult and Continuing Education 2018, no 158 (16 avril 2018) : 1–4. http://dx.doi.org/10.1002/ace.20253.

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« Issue Information ». New Directions for Adult and Continuing Education 2018, no 159 (septembre 2018) : 1–4. http://dx.doi.org/10.1002/ace.20255.

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« Issue Information ». New Directions for Adult and Continuing Education 2018, no 160 (décembre 2018) : 1–4. http://dx.doi.org/10.1002/ace.20257.

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« Issue Information ». New Directions for Adult and Continuing Education 2019, no 161 (mars 2019) : 1–4. http://dx.doi.org/10.1002/ace.20291.

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« Issue Information ». New Directions for Adult and Continuing Education 2019, no 164 (décembre 2019) : 1–5. http://dx.doi.org/10.1002/ace.20294.

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