Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Rules vs Standards.

Статті в журналах з теми "Rules vs Standards"

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся з топ-50 статей у журналах для дослідження на тему "Rules vs Standards".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Переглядайте статті в журналах для різних дисциплін та оформлюйте правильно вашу бібліографію.

1

Bodansky, Daniel. "Rules vs. Standards in International Environmental Law." Proceedings of the ASIL Annual Meeting 98 (2004): 275–80. http://dx.doi.org/10.1017/s0272503700061449.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
2

Largay, James A. "Commentaries on Principles- vs. Rules-Based Standards." Accounting Horizons 17, no. 1 (March 1, 2003): 59. http://dx.doi.org/10.2308/acch.2003.17.1.59.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
3

Sundvik, Dennis. "The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management." Journal of Applied Accounting Research 20, no. 1 (February 11, 2019): 78–93. http://dx.doi.org/10.1108/jaar-05-2018-0063.

Повний текст джерела
Анотація:
Purpose The purpose of this paper is to explore whether principles-based vs rules-based accounting standards have an effect on measures of financial reporting quality and earnings management strategies. Design/methodology/approach This study uses a firm-year-specific variable that captures the extent to which firms’ accounting and operating behavior is affected by the characteristics of a specific standard in the USA. Measures of absolute accruals, financial misconducts, signed abnormal accruals and abnormal cash flows are used to assess the effects. Findings The results show that absolute magnitude of accruals and probability of financial misconduct is lower, and accrual earnings management is higher when firms’ standards are more based on principles. The study also suggests that potentially costlier real earnings management is a consequence of rules-based standards. Research limitations/implications This study relies heavily on measures from the prior accounting literature, hence, care has been exercised in generalizing the findings. Practical implications This study has direct implications for a number of stakeholders, including standard setters, policymakers, securities regulators, researchers, investors, financial statement preparers and auditors. For example, the future development of accounting standards can be supported by the empirical conclusions in this study together with previous standard-setting ambitions, commentaries, experiments and analytical work. Originality/value This study extends prior single-country studies on reporting quality and cross-country studies on transition effects of firms switching from local to International Accounting Standards by observing the impact of accounting standard characteristics on additional measures of reporting quality and accrual as well as real earnings management when holding institutional factors constant. The study also offers archival evidence complementing prior commentaries, experiments and analytical work.
Стилі APA, Harvard, Vancouver, ISO та ін.
4

Weber, Franziska. "European integration assessed in the light of the ‘rules vs. standards debate’." European Journal of Law and Economics 35, no. 2 (June 9, 2011): 187–210. http://dx.doi.org/10.1007/s10657-011-9259-2.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
5

Herron, Terri L., and David L. Gilbertson. "Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments." Business Ethics Quarterly 14, no. 3 (July 2004): 499–523. http://dx.doi.org/10.5840/beq200414320.

Повний текст джерела
Анотація:
Abstract:Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine the potential for levels of moral development to influence the effectiveness of the Code. We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed.
Стилі APA, Harvard, Vancouver, ISO та ін.
6

Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (May 6, 2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

Повний текст джерела
Анотація:
Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analyzed. Data from the German Frankfurt Stock Exchange are used to resolve the difficulty in comparing accounting standards across different markets and countries with different institutional factors and corporate governance issues. The unique feature of dual listing in the German Frankfurt Stock Exchange allows firms listing shares under the Prime Standard to report in accordance with either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in Germany ensures that reporting under each standard is in close compliance to the standard under comparison. Extending extant IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by also examining EM through deferred tax expense and EM through research and development investment. Findings – The findings reveal that EM through research and development investment is significantly higher for the IAS/IFRS firms. Similar to prior findings, EM through accruals is not found to be significantly different between US GAAP and IAS/IFRS firms. Originality/value – The findings of this study advance the understanding of differences between US GAAP and IFRS with data from Germany where legal enforcement of standards is strong. In particular, this study reveals that principles-based standards with imprecise rules like IAS/IFRS may encourage structured management due to the expectation of error costs and compliance uncertainty. The results inform regulators considering IAS/IFRS adoption. In addition, this research highlights the importance of considering real EM in US GAAP vs IAS/IFRS studies.
Стилі APA, Harvard, Vancouver, ISO та ін.
7

Böse, Martin. "European Arrest Warrants and Minimum Standards for Trials in absentia – Blind Trust vs. Transnational Direct Effect?" European Criminal Law Review 11, no. 3 (2021): 275–87. http://dx.doi.org/10.5771/2193-5505-2021-3-275.

Повний текст джерела
Анотація:
The right of the accused person to be present at the trial and defend himself in person forms an essential part of the right to a fair trial. In this regard, the minimum standard enshrined in Art. 6 ECHR has been further developed by the minimum rules on procedural rights established by the EU legislator. According to a recent judgment of the Union’s Court of Justice, the Framework Decision on the European Arrest Warrant still allows the executing state to surrender a person convicted in absentia even if the EU minimum standard is not met. This paper will argue that common minimum standards have repercussions on cross-border cooperation based on mutual recognition and may emerge as a ground for refusal.
Стилі APA, Harvard, Vancouver, ISO та ін.
8

Chen, Charles J. P., Ferdinand A. Gul, and Xijia Su. "A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange." Accounting Horizons 13, no. 2 (June 1, 1999): 91–111. http://dx.doi.org/10.2308/acch.1999.13.2.91.

Повний текст джерела
Анотація:
This paper reports the results of an empirical examination of the difference between earnings based on Chinese GAAP and those based on International Accounting Standards (IAS). Specifically, the study determines how current Chinese accounting standards are different from the IAS, whether these differences are systematically biased toward under- or overstated earnings, and which items from the financial statements contributed most to these differences. The findings suggest that reported accounting earnings based on current Chinese GAAP are significantly different from those based on IAS. On average, the reported earnings determined under the Chinese GAAP are 20–30 percent higher than earnings reported under IAS. After restatement, 15 percent of the B-share companies changed from a reported profit to a reported loss. The findings suggest that the differences between the two sets of earnings are caused by differences in accounting standards and financial rules, opportunistic applications of Chinese GAAP, and unusual market-wide events. An analysis of recently promulgated accounting standards indicates that the difference between the two sets of accounting earnings is likely to be significantly reduced from those reported for 1998 as a result.
Стилі APA, Harvard, Vancouver, ISO та ін.
9

Pardo, Michael S. "SAFETY VS. SENSITIVITY: POSSIBLE WORLDS AND THE LAW OF EVIDENCE." Legal Theory 24, no. 1 (February 15, 2018): 50–75. http://dx.doi.org/10.1017/s1352325218000010.

Повний текст джерела
Анотація:
ABSTRACTThis article defends the importance of epistemic safety for legal evidence. Drawing on discussions of sensitivity and safety in epistemology, the article explores how similar considerations apply to legal proof. In the legal context, sensitivity concerns whether a factual finding would be made if it were false, and safety concerns how easily a factual finding could be false. The article critiques recent claims about the importance of sensitivity for the law of evidence. In particular, this critique argues that sensitivity does not have much of an effect on the value of legal evidence and that it fails to explain legal doctrine. By contrast, safety affects the quality of legal evidence, and safety better explains central features of the law of evidence, including probative value, admissibility rules, and standards of proof.
Стилі APA, Harvard, Vancouver, ISO та ін.
10

Staffans, Ida. "Evidentiary Standards of Inquisitorial versus Adversarial Asylum Procedures in the Light of Harmonization." European Public Law 14, Issue 4 (November 1, 2008): 615–41. http://dx.doi.org/10.54648/euro2008040.

Повний текст джерела
Анотація:
European asylum procedures are, despite fierce harmonization, not converging to the extent required for reaching the aim of a Common European Asylum Procedure (CEAS).One of the reasons for continuously diverging trends, recognition rates and responses to harmonizing initiatives is the differences in the procedural framework apparent in the European context. This article sets out to identify the impact on harmonization of one of the grand dichotomies that characterizes European asylum procedures – the adversarial vs. inquisitorial forms of procedure – especially from the point of view of evidentiary standards and practices. The article argues that harmonizing rules ignoring the differences in procedural traditions and practices in fact may lead to both confusion in the stages of implementation and reactions against harmonization in the practices of concerned asylum procedures.
Стилі APA, Harvard, Vancouver, ISO та ін.
11

Braun, Gary P., Christine M. Haynes, Tom D. Lewis, and Mark H. Taylor. "Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence." Research in Accounting Regulation 27, no. 1 (April 2015): 45–50. http://dx.doi.org/10.1016/j.racreg.2015.03.005.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
12

Stanberry, Lisa, Aisha Ahmed, Paul Sorajja, Joao L. Cavalcante, and Mario Gossl. "Invasive versus non-invasive assessment of valvuloarterial impedance in severe aortic stenosis." Open Heart 7, no. 1 (April 2020): e001240. http://dx.doi.org/10.1136/openhrt-2020-001240.

Повний текст джерела
Анотація:
BackgroundAs a measure of the global left ventricular afterload, valvuloarterial impedance (ZVA) can be estimated using transthoracic echocardiography (TTE) and invasive measuring methods. The objective of this study was to compare the performance of TTE in measuring ZVA with invasive haemodynamics, direct Fick and thermodilution (TD), in patients with severe aortic stenosis (AS).MethodsThis is a retrospective cohort study of 66 patients with severe AS who underwent TTE and bilateral heart catheterisation preaortic valve replacement. ZVA was calculated non-invasively from TTE and invasively using TD and Fick. The differences in measurements were estimated using a generalised estimating equation approach. The exchangeability of the measurements from different methods was evaluated under binary risk stratification rules.ResultsThe mean±SD ZVA by TTE was 4.6±1.4 vs 4.9±1.6 by TD vs 4.3±1.2 mm Hg m2/mL by Fick. From multivariate analyses, ZVA by TTE was 5.9% (95% CI −15.0 to 2.5) lower than by TD and 5.9% (95% CI −1.5 to 12.8) higher than by Fick. At the same time, ZVA by TD was 12.5% (3.0 to 22.9) higher than with Fick. Risk classifications for ZVA-based binary decision rules showed poor agreement between TTE and invasive methods (kappa ≤0.3).ConclusionsThe differences in ZVA estimates between TTE and invasive standards do not appear to exceed those between the standards. As such TTE-based estimates may be deemed acceptable as a clinical measure of global haemodynamic load. However, TTE-based and invasive measurements may not be interchangeable to identify patients at risk using binary classification rules based on ZVA.
Стилі APA, Harvard, Vancouver, ISO та ін.
13

Chariri, Anis. "THE PATTERNS OF INTEGRATED REPORTING: A COMPARATIVE STUDY OF COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGES AND INDONESIA STOCK EXCHANGES." Jurnal Reviu Akuntansi dan Keuangan 9, no. 1 (April 26, 2019): 1. http://dx.doi.org/10.22219/jrak.v9i1.8248.

Повний текст джерела
Анотація:
Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation
Стилі APA, Harvard, Vancouver, ISO та ін.
14

Kincaid, J. Peter, and Susan Schalow. "The Computer Readability Editing System." Proceedings of the Human Factors Society Annual Meeting 29, no. 5 (October 1985): 489–93. http://dx.doi.org/10.1177/154193128502900519.

Повний текст джерела
Анотація:
The Computer Readability Editing System (CRES) is a tool for helping technical writers adhere to writing rules contained in military standards and guidelines. For example, it helps in using consistent terminology, defining technical terms and avoiding certain kinds of awkward sentence construction. The most important feature of the system is its control of vocabulary using a series of carefully compiled word lists including a common word list of 4,000 words and seven technical word lists (e.g., electronics and propulsion engineering). The lists were laboriously compiled for use specifically with military technical information. Users can easily compile lists for their own needs. The program, now running on the WANG VS minicomputer, has been designed for ease of use. Many contractors are incorporating CRES into their automated publishing systems.
Стилі APA, Harvard, Vancouver, ISO та ін.
15

Karvatska, Svitlana, Lyubov Zamorska, Olga Chepel, Tetyana Gnatuyk, and Iryna Prodan. "Universality and Modern Individuality Civilization Paradigm in The Field of Human Rights: Dialogue vs Conflict." European Journal of Sustainable Development 10, no. 3 (October 1, 2021): 191. http://dx.doi.org/10.14207/ejsd.2021.v10n3p191.

Повний текст джерела
Анотація:
The article gives reason to say, that the key point of globalization in the field of human rights is the universalization of this area. The universalization of human rights is a key trend, but not the only, in their development. Human rights as universal moral principles specification are the rules on which peaceful coexistence of individuals and different cultures in terms of global problems is possible. Such an approach allows to solve the seemingly irreconcilable contradiction between the positions of the universalism of human rights and cultural identity pluralism: the right to cultural identity is a significant individual right. There should be a critical approach to the thesis of the insurmountable fundamentality of cultural differences between Eastern and Western cultures. It is necessary to distinguish between situations of imposing Western standards on other cultures and the real importance and universality of human rights for the modern world. Cultural diversity should never be used as an excuse for chauvinistic nationalism. It is intercultural dialogues that should facilitate fruitful exchanges of ideas on human rights issues in the perspective of cultural diversity and become the basis for the formation of a dialogical civilization. Contemporary human rights discourse has to take place in the context of a global world order emergence through the juxtaposition of concepts such as universality, cultural diversity and cultural dialogue.
Стилі APA, Harvard, Vancouver, ISO та ін.
16

Donner-Banzhoff, Norbert, Beate Müller, Martin Beyer, Jörg Haasenritter, and Carola Seifart. "Thresholds, rules and defensive strategies: how physicians learn from their prior diagnosis-related experiences." Diagnosis 7, no. 2 (May 26, 2020): 115–21. http://dx.doi.org/10.1515/dx-2019-0025.

Повний текст джерела
Анотація:
AbstractBackgroundHealth professionals are encouraged to learn from their errors. Determining how primary care physicians (PCPs) react to a case, in which their original diagnosis differed from the final outcome, could provide new insights on how they learn from experiences. We explored how PCPs altered their diagnostic evaluation of future patients after cases where the originally assumed diagnosis turned out to be wrong.MethodsWe asked German PCPs to complete an online survey where they described how the patient concerned originally presented, the subsequent course of events and whether they would change their diagnostic work-up of future patients. Qualitative methods were used to analyze narrative text obtained by this survey.ResultsA total of 29 PCPs submitted cases, most of which were ultimately found to be more severe than originally assumed. PCPs (n = 27) reflected on changes to their subsequent clinical decisions in the form of general maxims (n = 20) or more specific rules (n = 11). Most changes would have resulted in a lower threshold for investigations, referral and/or a more extensive collection of diagnostic information. PCPs decided not only to listen more often to their intuition (gut feelings), but to also practice more analytical reasoning. Participants felt the need for change of practice even if no clinical standards had been violated in the diagnosis of that case. Some decided to resort to defensive strategies in the future.ConclusionsWe describe mechanisms by which physicians calibrate their decision thresholds, as well as their cognitive mode (intuitive vs. analytical). PCPs reported the need for change in clinical practice despite the absence of error in some cases.
Стилі APA, Harvard, Vancouver, ISO та ін.
17

Wilson, Brooke E., Michelle B. Nadler, Alexandra Desnoyers, and Eitan Amir. "Quantifying Withdrawal of Consent, Loss to Follow-Up, Early Drug Discontinuation, and Censoring in Oncology Trials." Journal of the National Comprehensive Cancer Network 19, no. 12 (December 2021): 1433–40. http://dx.doi.org/10.6004/jnccn.2021.7015.

Повний текст джерела
Анотація:
Background: Censoring due to early drug discontinuation (EDD) or withdrawal of consent or loss to follow-up (WCLFU) can result in postrandomization bias. In oncology, censoring rules vary with no defined standards. In this study, we sought to describe the planned handling and transparency of censoring data in oncology trials supporting FDA approval and to compare EDD and WCLFU in experimental and control arms. Methods: We searched FDA archives to identify solid tumor drug approvals and their associated trials between 2015 and 2019, and extracted the planned handling and reporting of censored data. We compared the proportion of WCLFU and EDD between the experimental and control arms by using generalized estimating equations, and performed logistic regression to identify trial characteristics associated with WCLFU occurring more frequently in the control group. Results: Censoring rules were defined adequately in 48 (59%) of 81 included studies. Only 14 (17%) reported proportions of censored participants clearly. The proportion of WCLFU was higher in the control group than in the experimental group (mean, 3.9% vs 2.5%; β-coefficient, −2.2; 95% CI, −3.1 to −1.3; P<.001). EDD was numerically higher in the experimental arm in 61% of studies, but there was no statistically significant difference in the proportion of EDD between the experimental and control groups (mean, 21.6% vs 19.9%, respectively; β-coefficient, 0.27; 95% CI, −0.32 to 0.87; P=.37). The proportion of EDD due to adverse effects (AEs) was higher in the experimental group (mean, 13.2% vs 8.5%; β-coefficient, 1.5; 95% CI, 0.57–2.45; P=.002). WCLFU was higher in the control group in studies with an active control group (odds ratio [OR], 10.1; P<.001) and in open label studies (OR, 3.00; P=.08). Conclusions: There are significant differences in WCLFU and EDD for AEs between the experimental and control arms in oncology trials. This may introduce postrandomization bias. Trials should improve the reporting and handling of censored data so that clinicians and patients are fully informed regarding the expected benefits of a treatment.
Стилі APA, Harvard, Vancouver, ISO та ін.
18

De Silva, Devarahandhi Achini Melda, Renda Kankanamge Chaturika Jeewanthi, Rajapakshage Heshani Navoda Rajapaksha, Weddagala Mudiyanselage Tharaka Bilindu Weddagala, Naoki Hirotsu, Bun-ichi Shimizu, and Munasinghe Arachchige Jagath Priyantha Munasinghe. "Clean vs dirty labels: Transparency and authenticity of the labels of Ceylon cinnamon." PLOS ONE 16, no. 11 (November 23, 2021): e0260474. http://dx.doi.org/10.1371/journal.pone.0260474.

Повний текст джерела
Анотація:
Ceylon cinnamon, which was regarded as a luxury spice during ancient times, has been consumed for its medicinal properties and health benefits for thousands of years. For centuries, Arabian traders controlled the European cinnamon trade through limited supplies from a country which they did not reveal. Content marketing analysis and chemical profiling of value-added products of Ceylon cinnamon in the global marketplace are proposed to investigate the clean status of the product labels. In the present study, a mixed-method approach was employed to investigate the labels of 6 types of value-added forms of cinnamon; i.e. quills, powder, tea, breakfast cereals, confectionery and bakery and nutraceuticals which are used in USA, UK, Mexico, Japan and products of Sri Lankan cinnamon exporters. Two hundred and seventy-six labels were analyzed to find out the aspects of clean status, transparency and authenticity. Key label claims of the cinnamon products lie within the bounds of cleaner, healthy, nutritional and sustainable attributes. Consumer perception lies within ingredients, nutritional value, country of origin and claim on safety and quality standards and certification. The value chain transparency, ethical rules (species mislabeling), and chemical profile of the pharmaceutical, confectionery and fragrance industry inputs were ignored. The best claim and competitive advantage of the Ceylon cinnamon; an ultra-low level (<0.01 mg/g Dry Weight) of Coumarin, were rarely indicated in labels. Lack of clean labels and traceability lagged Ceylon cinnamon in the 40 international markets while Cassia cinnamon (Coumarin content 2.23 mg/g DW), a major competitor of Ceylon cinnamon appears in the market with dirty labels. Millennials and upper-middle-class female consumers in their active ages, place a high demand on Ceylon cinnamon. Today’s tech-savvy global consumers of Ceylon cinnamon use market intelligence frequently for identifying product authenticity. Well equipped clean labels were found to be demanded by the modern cinnamon consumers.
Стилі APA, Harvard, Vancouver, ISO та ін.
19

Martynova, Marina D. "“Digital trust” vs “Distrust” in the Formation of Social Relations and Practices of Glocal Society." Humanitarian: actual problems of the humanities and education 20, no. 4 (December 30, 2020): 445–53. http://dx.doi.org/10.15507/2078-9823.052.020.202004.445-453.

Повний текст джерела
Анотація:
Introduction. The individual’s application of established social practices in the digital environment faces certain difficulties caused by the wide opportunities for “honest” and “dishonest” behavior on the Internet. The high level of trust in digital technologies and the possibility of manipulating personal data, the desire to rely on “expert opinion” and unreliable information, the social need for communication and the illusion of communication in social networks, as well as other dilemmas of relationships in the digital world and operating with big data create a sense of uncertainty, instability and disunity in the perception of digital reality. The purpose of the article is to identify social and ethical aspects of trust phenomenon as an attitude of consciousness, obstacles to digital trust and identify ways to develop it. Materials and Methods. The interdisciplinary approach based on ethics of information technology, sociology, and communication theory allows us to analyze the formation of new social practices and interpret the development of a person’s value attitude to new realities of life. Research result. The following areas of actualization of the concept of “trust” in the digital world are identified as trust in data and algorithms, trust in “digital subject”, “Internet of trust” as a space of obligations and rules. The formation of the “Internet of trust” is associated with awareness of all social, moral and psychological problems associated with the process of combining online and offline environments in the social practice of an individual, where new forms of applying traditional standards of behavior should be found. Discussion and Conclusion. Postponing the rational risk analysis of digital interaction by an individual “for later” provokes the creation of situations that are critical for the individual’s well-being and security. The costs of digital trust are reduced security and creation of “traps” in public relations and social practices. Digital environment creates a situation of vulnerability of an individual, which encourages him to resort to possible measures of protection. In turn, the “Internet of trust” as a new digital reality is absolutely necessary for the effective functioning and further development of society.
Стилі APA, Harvard, Vancouver, ISO та ін.
20

Cornell, Robert M., Anne M. Magro, and Rick C. Warne. "Understanding investors’ propensity to litigate." Journal of Applied Accounting Research 18, no. 3 (September 11, 2017): 317–40. http://dx.doi.org/10.1108/jaar-04-2016-0036.

Повний текст джерела
Анотація:
Purpose The purpose of this paper is to examine investors’ propensity to litigate when harmful events occur subsequent to accounting choices. Consistent with Culpable Control Theory, the authors find that investors are more likely to pursue litigation against management when managers are perceived to have more financial reporting flexibility, such as when they apply imprecise, principles-based accounting guidance. Investors are more likely to pursue litigation when they find management more responsible for harmful events, and they find management more responsible for those events when they perceive management to have more reporting flexibility. To provide additional insight, the authors investigate how the relationship between reporting flexibility and assessed manager responsibility is mediated by investors’ perceptions of management’s self-interested behavior. The authors consider monetary and non-monetary motivations for litigation against management such as recouping financial losses and punishing management. The results suggest that recouping financial losses is not the sole motivation for litigation. The authors provide evidence that punishing management is an important non-monetary component of the litigation decision. The results contribute to the limited literature on investor litigation decisions and inform the debate surrounding the potential effects of more principles-based accounting standards. Design/methodology/approach The authors test the hypotheses using an experiment with a 2×1 between-subjects design in which the authors manipulate reporting flexibility at two levels by varying the precision of accounting guidance and measure all other variables of interest. Participants are 82 part-time executive MBA program students at a major public university in the USA. Most participants work full-time (94 percent), own or have owned stocks either directly or through retirement plans (84 percent), indicate general investment knowledge (97 percent), and report high levels of familiarity with corporate financial statements, including balance sheets and income statements (92 percent). Thus, the authors conclude that these executive MBA students are reasonable surrogates for investors. Findings Consistent with the predictions, perceived management reporting flexibility affects investors’ propensity to pursue litigation against management. The authors find that the assignment of responsibility to management for harmful events such as investor losses, employee job losses, and economic losses suffered by a community mediates the relationship between reporting flexibility and investors’ intention to litigate. The authors also find that the relationship between reporting flexibility and assignment of responsibility to management for harmful events is not direct but instead works through the effect of reporting flexibility on perceived management self-interested behavior. As predicted, assessed management responsibility for the harmful event is positively related to investors’ propensity to litigate against management, and this relation is only partially mediated by investors’ perceptions that the litigation will be successful. This result suggests that the litigation decision is driven at least in part by corporate governance goals such as the desire for retribution or punishment of management. The second experiment provides additional support for the theory that the desire to punish management is an important component of investors’ litigation decisions. Research limitations/implications The research makes important contributions to the literature on investor litigation and to the ongoing debate regarding principles- vs rules-based accounting standards. While some archival research addresses the conditions under which securities litigation occurs, little empirical research has directly addressed the investor decision to litigate. The paper provides additional evidence to address the question of why investors litigate. By doing so, the authors add to the debate on the desirability of shifting from more rules-based to more principles-based accounting standards. Practical implications The theory tested in this study could be used to design mechanisms to mitigate the differential propensity for investors to litigate under differing accounting regimes. As standard setters discuss a move to more principles-based standards in the USA, some observers have expressed concern that investor litigation will increase. The theory suggests that if the standard-setting body can control perceptions of management reporting flexibility such that investors believe principles-based standards provide no more flexibility than rules-based standards, they can limit an increase in the amount of investor litigation. Originality/value The authors contribute to theory by providing evidence regarding why investors desire to pursue litigation against management. The authors find that the assignment of responsibility to management for harmful events mediates the relationship between reporting flexibility and investors’ intention to litigate. The authors also find that the relationship between reporting flexibility and assignment of responsibility to management for harmful events is not direct but instead works through the effect of reporting flexibility on perceived management self-interested behavior. Furthermore, assessed management responsibility for the harmful event is positively related to investors’ propensity to litigate against management, and this relation is only partially mediated by investors’ perceptions that the litigation will be successful. Those findings provide theoretical contributions to the literature.
Стилі APA, Harvard, Vancouver, ISO та ін.
21

Al-Amri, Khalid, Saif Al Shidi, Munther Al Busaidi, and Serkan Akguc. "Real earnings management in public vs private firms in the GCC countries: a risk perspective." Journal of Applied Accounting Research 18, no. 2 (May 8, 2017): 242–60. http://dx.doi.org/10.1108/jaar-11-2014-0124.

Повний текст джерела
Анотація:
Purpose The purpose of this paper is to examine the use of real earnings management by private and public firms in a unique institutional setting, which is the Gulf Cooperation Council (GCC) countries. The paper also compares the level of real earnings management between public and private firms in the GCC area. Design/methodology/approach The GCC area is a unique setting to investigate the use of real earnings management because of the low enforcement of reporting standards and supervisory rules, lack of sophisticated financial analysis, specialized media tools and high concentration of capital ownership. The authors use different models of real earnings management proposed by Roychowdhury, 2006, cash flow management, productions cost management and discretionary expenses management to examine the use of real earnings management. Findings The paper documents evidence consistent with private and public firms using real earnings management to influence their earnings figures. The paper also shows that the level of real earnings management is higher for private firms compared to public firms when cash flow management and discretionary expenses management models are used. The production cost model results show evidence consistent with public firms only engaging in real earnings management through production cost reduction. Research limitations/implications The results of this study might not be applicable to other emerging markets. Practical implications The findings of this study should promote a general understanding of firms’ behavior in unique environment such as GCC countries. Regulators in the GCC region should be aware that real earnings management techniques have been used by firms and that extra caution is required when auditing or analyzing the financial information of private and public firms in the GCC market. Originality/value This paper contributes to the literature in many aspects. First, it provides additional evidence on the use of earnings management in unique market contexts outside the USA and Europe. The GCC markets share many common characteristics that make them interesting settings to be investigated. Second, this paper adds more evidence on the use of earnings management between public and private firms. In this regard, the paper adds additional evidence in the discussions proposed by Ball and Shivakumar (2005) and Givoly et al. (2010) who use two competing perspectives to investigate earnings quality in public and private firms: the demand hypothesis and the opportunistic behavior hypothesis.
Стилі APA, Harvard, Vancouver, ISO та ін.
22

Maines, Laureen A., Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, Douglas J. Skinner, and Linda Vincent. "Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting." Accounting Horizons 17, no. 1 (March 1, 2003): 73–89. http://dx.doi.org/10.2308/acch.2003.17.1.73.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
23

Nikulina, Elena V. "Some problems of spelling vietnamese toponyms and anthroponyms in russian." Russian Journal of Vietnamese Studies 6, no. 4 (December 24, 2022): 61–69. http://dx.doi.org/10.54631/vs.2022.64-261036.

Повний текст джерела
Анотація:
In the course of development of Internet, search systems and scientometrics, a unified standard of spelling proper names, toponyms and anthroponyms among them, acquires special importance. The purpose of this article is to suggest such a standard for the papers for publication in editions of the Center for Vietnam and ASEAN Studies of the RAS ICCA. Based on the rules set in previous years, there are some suggestions for spelling Vietnamese letters and their combinations in toponyms and anthroponyms in Russian, as well as the written form of Vietnamese personal names, also in references.
Стилі APA, Harvard, Vancouver, ISO та ін.
24

Leksyutina, Ya V. "The Belt and Road Initiative and the AIIB: Potential Impact on the Economic Architecture of Asia." Moscow University Bulletin of World Politics 12, no. 4 (December 20, 2020): 40–66. http://dx.doi.org/10.48015/2076-7404-2020-12-4-40-66.

Повний текст джерела
Анотація:
Dynamics of economic development in Asia in the first two decades of the 21st century can be visualized schematically as a series of waves with different focuses of economic activities of regional powers and prevailing regional economic agenda. The first decade of this century was marked by an increasing number of bilateral free trade agreements, the establishment of ASEAN+1 free trade zones and very general in nature discussions on the prospects for the establishment of a large regional integration block. The US ‘Pivot to Asia’ has promoted transformation of these abstract discussions into substantive debates on parameters and principles of a broader regional trading and economic cooperation arrangement. The second wave in the development of economic processes in Asia (from 2010 to 2017) was characterized by a ‘soft’ rivalry between the US and China for setting the priority model of economic integration in the region (Trans-Pacific Economic Partnership vs. Regional Comprehensive Economic Partnership) and for establishing rules of a regional trade and investment system. The third wave followed the launch of the Belt and Road Initiative and AIIB, which expanded the focus of the regional countries’ activities from trade liberalization to promoting regional infrastructure development and connectivity. The author aims to assess the role of the Belt and Road and AIIB initiatives in consolidating China’s position in Asia, as well as their potential impact on the regional economic architecture. The first section outlines economic processes in China and in the region in general, which provided a context for establishing the Belt and Road and AIIB initiatives. The second and third sections examine their impact on regional economic processes and on the PRC’s regional positions. The author accentuates substantive changes that these initiatives underwent in 2013-2019 and identifies their intermediate outcomes. The author concludes that the Belt and Road and AIIB initiatives reflect the PRC’s intent to convert its growing economic and financial capabilities into regional influence. The establishment of new multilateral financial institutions, development of new rules governing trade, investment and economic activities, adoption of new production and technical standards, transformation of the regional transport and logistics system, development of new value chains, and other outcomes of foreign economic activities of China already has the potential to reshape the regional economic architecture.
Стилі APA, Harvard, Vancouver, ISO та ін.
25

Liu, Weijun, Zhipeng Hao, Wojciech J. Florkowski, Linhai Wu, and Zhengyong Yang. "Assuring Food Security: Consumers’ Ethical Risk Perception of Meat Substitutes." Agriculture 12, no. 5 (May 8, 2022): 671. http://dx.doi.org/10.3390/agriculture12050671.

Повний текст джерела
Анотація:
The world’s growing population requires an adequate supply of protein to maintain food security, but animal protein production is limited by the finite resources of land, fresh water, and ocean capacity. Several meat substitutes offer protein alternatives that may improve food security in less-developed economies. However, perceptions of difference in the ethical risk associated with consumption of plant-based substitutes (PM) vs. cultured meat (CM) may affect purchases of these products. This study examined differences in ethical risk perception using online survey data gathered in 2020. An ordered logit technique yielded the probabilities of changes in ethical risk perception influenced by demographic attributes, views about the technology, and adequacy of industry regulations. The results show that consumers associated PM with low ethical risk. Educated consumers were more likely to agree that the ethical risks of CM are higher than PM and to regard PM products as safer than CM. Price sensitivity made consumers more likely to agree that the ethical risks related to CM are higher than those related to PM. Ingredient safety concerns increased the ethical risk perception of CM. Consumers perceiving the meat substitute classification to be unclear were more likely to assign a higher ethical risk to CM than PM. The perception of ethical risk associated with CM was greater than that associated with PM if meat substitute industry regulations were inadequate. The results suggest a need to provide verifiable information about each type of meat substitute as well as transparent and understandable standards and rules before these products can improve protein availability and food security.
Стилі APA, Harvard, Vancouver, ISO та ін.
26

Grimshaw, Damian, and Marcela Miozzo. "Institutional Effects on the IT Outsourcing Market: Analysing Clients, Suppliers and Staff Transfer in Germany and the UK." Organization Studies 27, no. 9 (June 28, 2006): 1229–59. http://dx.doi.org/10.1177/0170840606064103.

Повний текст джерела
Анотація:
Drawing on empirical evidence in Germany and the UK, this article examines the institutional effects on a fast-growing area of knowledge-intensive business services — IT outsourcing. This is an important area for research since the IT outsourcing market provides many organizations with an important specialized production input and is characterized by complex inter-organizational relations. By exploring institutional influences in the context of IT outsourcing, the research extends earlier studies on how client–supplier relations shape markets for business services. It also contributes to varieties of capitalism debates by highlighting heterogeneous institutional effects within countries and common systemic trends (involving powerful multinational IT firms) in the development of the market for IT outsourcing. Comparative analysis of 13 IT outsourcing contracts in Germany and the UK, focusing on the organizational practices of client organizations and IT firms, illuminated institutional effects within the organizational setting. Analysis of industrylevel data shows that the diverse institutional contexts of Germany and the UK provided an equally favourable basis for growth in the IT outsourcing market, despite its apparent deregulatory bias. But significant institutional effects were observed, specifically related to: the role of deliberative institutions (especially works councils); and institutions governing technical standards and contracting rules. Strong deliberative institutions in Germany facilitated market growth since transactions involved distributive dilemmas, particularly related to staff transfer. Also, while institutions shaped technical and contractual expertise of client managers, they were not deterministic. Instead, they interacted with characteristics of the IT outsourcing market, namely: heterogeneous client practices to improve absorptive capacity; public vs. private contracting experience; and power relations between client and IT firm in their use of market discipline.
Стилі APA, Harvard, Vancouver, ISO та ін.
27

Alencar, Guilherme, Gonçalo Ferreira, Abílio M. P. de Jesus, and Rui Calçada. "Fatigue assessment of a high-speed railway composite steel-concrete bridge by the hot-spot stress method." International Journal of Structural Integrity 9, no. 3 (June 11, 2018): 337–54. http://dx.doi.org/10.1108/ijsi-11-2017-0061.

Повний текст джерела
Анотація:
PurposeThe purpose of this paper is to investigate the fatigue performance of a welded detail from a composite steel-concrete railway twin girder bridge caused by a passenger train circulating at varying speeds, by identifying the dynamic amplification scenarios induced by resonance. For this purpose, the hotspot stress method is used, instead of the traditional nominal stress methods.Design/methodology/approachThis paper assesses the fatigue behavior of a welded connection considering critical stress concentration locations (hotspot). Finite element analysis (FEA) is applied, utilizing both a global and a local submodel, made compatible by displacements field interpolation. The dynamic response is obtained through the modal superposition method. Stress cycles are extracted with the rainflow counting method and the fatigue damage is calculated with Palmgren-Miner’s rule. The feasibility of five submodels with different mesh densities, i.e. 1, 2, 4, 8 and 20 mm is verified.FindingsAn increase in the fatigue damage due to the resonance effect was found for the train traveling at a speed of 225 km/h. A good agreement between the computed fatigue damage for the submodels is achieved. However, a non-monotonic hotspot stress/fatigue damage vs mesh density convergence was observed with a peak observed for the 4 mm model, which endorses the mesh sensitivity that could occur when using the surface stress extrapolation detailed rules specified in the standards for the hotspot stress method.Originality/valueAdvanced dynamic analyses are proposed to obtain local stresses in order to apply a local method for the fatigue assessment of a bridge’s structure subjected to high-speed railway traffic on the basis of the mode superposition technique resulting in much less computing times.
Стилі APA, Harvard, Vancouver, ISO та ін.
28

Morgan, Daniel J., Bill Bame, Paul Zimand, Patrick Dooley, Kerri A. Thom, Anthony D. Harris, Soren Bentzen, et al. "Assessment of Machine Learning vs Standard Prediction Rules for Predicting Hospital Readmissions." JAMA Network Open 2, no. 3 (March 8, 2019): e190348. http://dx.doi.org/10.1001/jamanetworkopen.2019.0348.

Повний текст джерела
Стилі APA, Harvard, Vancouver, ISO та ін.
29

Tolkushin, A. G., and N. L. Pogudina. "Pharmacoeconomic analysis of using belimumab for the treatment of systemic lupus erythematosus." PHARMACOECONOMICS. Modern pharmacoeconomics and pharmacoepidemiology 11, no. 3 (November 19, 2018): 23–37. http://dx.doi.org/10.17749/2070-4909.2018.11.3-023-037.

Повний текст джерела
Анотація:
The aim is to study the clinical and economic aspects of using belimumab for the treatment of systemic lupus erythematosus (SLe) in patients with high SLe activity, the presence of anti-DNA, a low level of complement in the blood plasma and minimal lupus organ damage at the early stage.Materials and methods. The Markov model of SLe is used. The initial probabilities of the Markov transitions are obtained from analysis of published clinical and observational studies. The prices of the relevant drugs were obtained from the VeD price registry. Medical and nonmedical expenses are calculated on the basis of the current standards for financial costs and coefficients, as well as payments for temporary and permanent disability. Indirect costs are calculated using the method of human capital.Results. It has been found that using belimumab leads to a decrease in costs (both direct and indirect), as well as an increase in patient survival. The total costs for belimumab vs standard therapy approximated 8.84 million rubles vs 17.72 million rubles (of which 4.05 million rubles vs 5.58 million rubles were direct costs, and 2.57 million rubles vs 2.88 million rubles were indirect medical costs) on average per patient in the belimumab group vs standard therapy group, respectively.Conclusion. The use of belimumab in the target population of patients is pharmacoeconomically justified and expedient because it leads to increased treatment efficiency and reduction of direct and indirect costs.
Стилі APA, Harvard, Vancouver, ISO та ін.
30

Moulis, P. "Corporate governance vs. crisis of company." Agricultural Economics (Zemědělská ekonomika) 49, No. 6 (March 1, 2012): 275–77. http://dx.doi.org/10.17221/5386-agricecon.

Повний текст джерела
Анотація:
There is a&nbsp;lot of available investigations in the area of company crisis reasons problems nowadays. These inquiries were summarised into the indicators of company crisis reasons. The development and level of these indicators is not possible to consider to be company crisis reasons but above all to be its manifestation. The veritable reason of crisis is the absence of effective control mechanisms in the company, especially of the &ldquo;natural&rdquo; control mechanisms. The natural control mechanism means such as rises from the substance of joint stock companies (respectively legal rules of joint stock company). There is a&nbsp;presumption of control activities interaction among the General Assembly, Supervisory Board and Board. Control mechanisms work on the common economic principles&rsquo; base in this sense and it means that the owner is considered to be the primary managing element and the management acts as the derivative managing element. The assumption of effective economic principles functioning is the existence of standard variable of these relations i. e. the existence of relevant interests.
Стилі APA, Harvard, Vancouver, ISO та ін.
31

Chang, Kevin, Scott Greenberg, Janet E. Cowan, Katsuto Shinohara, Hao Gia Nguyen, Matthew R. Cooperberg, and Peter Carroll. "Impact of clinical staging based on DRE versus imaging (TRUS/MRI) in localized prostate cancer risk assessment." Journal of Clinical Oncology 40, no. 6_suppl (February 20, 2022): 227. http://dx.doi.org/10.1200/jco.2022.40.6_suppl.227.

Повний текст джерела
Анотація:
227 Background: The Cancer of the Prostate Risk Assessment (CAPRA) score is a validated risk assessment tool for biochemical recurrence (BCR) risk after radical prostatectomy (RP) for localized prostate cancer. The score is calculated using five clinical variables: age, PSA at diagnosis, Gleason score pattern, percentage of positive biopsy cores, and clinical stage by digital rectal exam (DRE). Since its publication in 2005, transrectal ultrasonography (TRUS) and magnetic resonance imaging (MRI) have increasingly been used in clinical evaluation but have yet to be integrated into prostate cancer tumor staging rules or risk-stratification models. We incorporated both clinical- and imaging-derived stage into the CAPRA score to assess the association between the base and imaging-adjusted CAPRA model and the outcome of BCR. Methods: We performed a retrospective analysis of patients who underwent RP for prostate cancer staged ≤T3a on both DRE and imaging (TRUS/MRI) and diagnosed between 2000-2017 at our institution. DRE was treated as a binary variable (T1 vs ≥T2) as was imaging (≤T2 vs T3a). BCR was defined as 2 consecutive PSA ≥0.2 ng/ml starting 8 weeks post-surgery or receipt of salvage treatment. Two CAPRA scores were computed: one with DRE-derived and one with image-based T-stage. Life table estimates were used to evaluate likelihood of BCR-free survival after RP stratified by CAPRA scores. We performed Cox regression to examine the association between clinical CAPRA components and BCR risk and to determine whether stratifying clinical T1, T2, and T3a disease in CAPRA was independently associated with BCR risk on multivariate analysis. Results: Of 1972 patients studied, 103 (5%) had upstaging in CAPRA risk group with imaging-reported clinical stage. Life table estimates were comparable between DRE- and imaging-based CAPRA score with regard to likelihood of BCR-free survival. In separate unadjusted Cox regression models, DRE-based (HR 1.57; 95% CI 1.50-1.64) and imaging-based clinical CAPRA (HR 1.56; 95% CI 1.50-1.63) were both independently associated with risk of recurrence after RP and model fit did not differ significantly. On multivariable Cox regression adjusted for CAPRA component variables, clinical stage ≥T2 on DRE (HR 1.28; 95% CI 1.06-1.54) and T3a on imaging (HR 1.79; 95% CI 1.47-2.19) were independently associated with BCR risk. Conclusions: Both DRE- and imaging-based clinical CAPRA nomograms are associated with risk of BCR after RP for prostate cancer. On multivariable analysis, both modalities of clinical staging are independently associated with CAPRA score on the risk assessment nomogram. Each staging modality offers independent prognostic information, which supports the continued use of DRE-based clinical staging in prostate cancer risk stratification and demonstrates the potential benefit imaging-based clinical stage may add to these models and to tumor staging standards.
Стилі APA, Harvard, Vancouver, ISO та ін.
32

Taylor, Howard, and Frank Rokosz. "Generating Revenue Using a 3 vs. 3 Soccer Tournament." Recreational Sports Journal 24, no. 1 (May 2000): 4–10. http://dx.doi.org/10.1123/nirsa.24.1.4.

Повний текст джерела
Анотація:
Described here is a 3 vs. 3 soccer tournament that is being used on an annual basis to produce income for a college campus recreation center and its programs. It is a two-day event that incorporates all standard age groups. Playing rules and procedures for conducting the event are detailed, as well as specific information on tournament finances.
Стилі APA, Harvard, Vancouver, ISO та ін.
33

García-Angulo, Antonio, Enrique Ortega-Toro, José María Giménez-Egido, Aurelio Olmedilla, Alexandre García-Mas, and José Manuel Palao. "Does Youth Soccer Players’ Group Cooperation Improve when Pitch, Goal, and Team Size Are Reduced?" Journal of Human Kinetics 78, no. 1 (March 1, 2021): 151–60. http://dx.doi.org/10.2478/hukin-2021-0035.

Повний текст джерела
Анотація:
Abstract The aim of this study was to analyse the effects of the modification of the pitch size, goal size, and the number of players per team on the level of cooperation in youth soccer players (U-12). A quasi-experimental design was implemented to measure the effects of the changes in the number of players per team (8-a-side vs. 5-a-side), goal size (6 x 2 m vs. 3 x 2 m), and field size (58 x 38 m vs. 38 x 20 m) on the cooperation. Four soccer teams under-12 (n = 48 players) participated in three tournaments (standard rules; proposed rules; standard rules). The five variables of cooperation were measured using the “Sports Cooperation Questionnaire”: conditional cooperation, cooperation with the coach, disposition of unconditional cooperation, situational cooperation with teammates, and situational cooperation outside the field of play. Players presented the same level of cooperation in conditional cooperation, situational cooperation with teammates, and situational cooperation outside the field of play with both types of rules. The modification of rules involved a reduction of the cooperation with the coach and a disposition of unconditional cooperation. The causes of the reduction may be related to players’ adaptation to new tactical dispositions and game situations. Future studies are needed of player’s cooperation and different competition rules in youth sports.
Стилі APA, Harvard, Vancouver, ISO та ін.
34

Filimonov, Egor S., and Olga Yu Korotenko. "Atherosclerotic artery damage in miners with metabolic syndrome." Russian Journal of Occupational Health and Industrial Ecology 62, no. 4 (May 25, 2022): 232–37. http://dx.doi.org/10.31089/1026-9428-2022-62-4-232-237.

Повний текст джерела
Анотація:
Introduction. Metabolic disorders can lead to dysfunction of various systems of the human body, including cardiovascular. There is a lesion of the artery endothelium in the form of stenosing atherosclerotic plaques, which can become a substrate for the occurrence of life-threatening and fatal events. The study of the health of miners in this direction is particularly relevant due to the difficult working conditions and the danger of the profession. The study aims to evaluate the relationship of metabolic syndrome and its components with atherosclerotic artery damage in miners. Materials and methods. We examined 199 underground workers of mines in the South of the Kemerovo Region - Kuzbass in the order of passing preventive medical examinations. The researchers divided them into two groups based on the presence of a diagnosed metabolic syndrome. The first of them consisted of persons with metabolic disorders - 75 (37.7%) people, the second - without it - 124 (62.3%); the average age of the examined two cohorts did not differ from each other and amounted to 46.94±5.66 and 46.17±5.14 years, respectively, p=0.321. We conducted the condition of the arterial walls, the function of external respiration, as well as biochemical blood parameters on modern equipment in all the subjects Results. In miners with metabolic syndrome, vascular lesions in the form of atherosclerotic plaques were most common - 54.9% versus 35.8% in people without metabolic syndrome, p=0.011. When analyzing the occurrence of atheromas in different vascular basins, we found that miners with metabolic syndrome had carotid artery lesions more often than those without metabolic disorders: 36.5% and 20.2%, p=0.012. Experts also found a similar pattern with duplex scanning of the main arteries of the lower extremities: 46.7% vs. 25.8%, p=0.0025. There was the greatest association of atherosclerosis in people with hypertension, so stenotic plaques were more often among people with high blood pressure: 64.1% vs. 27.7%. Hyperbetacholesterolemia increased the relative risk of atherosclerosis by 2.2 times. Compared with abdominal obesity, the waist-hip index was a more significant indicator of body anthropometry, increased values of which were in 85.5% of cases against 70.3% in the comparison group. Impaired respiratory function increased the relative risk of atherosclerosis by 2.5 times. Conclusion. The presence of metabolic syndrome in miners we are strongly associating with the development of vascular stenosis. In the prevention of atherosclerosis in miners with metabolic syndrome, it is necessary to take into account elevated values of low-density lipoprotein cholesterol, the level of glycated hemoglobin, impaired respiratory function and the waist-hip index. Ethics. We have conducted the study in compliance with the standards of the Bioethical Committee of the Research Institute of Complex Problems of Hygiene and Occupational Diseases, established in accordance with the Helsinki Declaration of the World Association "Ethical Principles of Scientific Medical Research with Human Participation" as amended in 2013 and the "Rules of Clinical Practice in the Russian Federation", approved by Order of the Ministry of Health of the Russian Federation No. 266 dated 06/19/2003. All the subjects signed an informed consent to participate in the study.
Стилі APA, Harvard, Vancouver, ISO та ін.
35

Kalkan, Buğra, and Pınar Ebe Güzgü. "Epistocracy vs constitutional democracy: A Hayekian response to Jason Brannan." Masyarakat, Kebudayaan dan Politik 36, no. 1 (February 13, 2023): 44–57. http://dx.doi.org/10.20473/mkp.v36i12023.44-57.

Повний текст джерела
Анотація:
Jason Brennan, who proposes assessing democratic decisions based on non-procedural expert knowledge from a pure utilitarian standpoint, holds a prominent position among libertarian critiques of democracy. Brennan contends that epistocratic regimes can outperform democracies since democracies perform badly due to the phenomena of rational ignorance and deliberative democratic methods cannot solve this problem. Brennan, who compares epistocratic institutions to constitutional institutions, wants to tame democracies using negative externality arguments. In this study, we demonstrate that constitutional democracies cannot be assessed by the Brennanian metrics and that epistocracy will erode the libertarian political successes of constitutional democracy. Two important arguments back up this conclusion. First, transforming libertarian ideals beyond constitutional rules into the standard for daily politics allows experts tremendous discretion. Even with good intentions, the unchecked discretion of experts would most likely undermine the general, abstract, and egalitarian rules required by a complex society. Second, taking the concept of rational choice out of its original context will make the distinction between constitutional and unconstitutional governments unclear. Therefore, the libertarian ideal of the limited government established by the separation of powers and the procedures of checks and balances would lose its significance, giving place to the unchecked discretion of expert rule.
Стилі APA, Harvard, Vancouver, ISO та ін.
36

Chopra, Anil K., and Chatpan Chintanapakdee. "Drift Spectrum vs. Modal Analysis of Structural Response to Near-Fault Ground Motions." Earthquake Spectra 17, no. 2 (May 2001): 221–34. http://dx.doi.org/10.1193/1.1586173.

Повний текст джерела
Анотація:
A new measure of earthquake demand, the drift spectrum has been developed as an adjunct to the response spectrum, a central concept in earthquake engineering, in calculating the internal deformations of a structure due to near-fault ground motions with pronounced coherent pulses in the velocity and displacement histories. Compared in this paper are certain aspects of the elastic structural response to near-fault and far-fault ground motions. It is demonstrated that (1) the difference between drift and response spectra are not unique to near-fault ground motions; these differences simply reflect higher-mode response, which is larger due to near-fault ground motions; (2) response spectrum analysis (RSA) using existing modal combination rules can provide an estimate of structural response that is accurate to a useful degree; (3) these modal combination rules are similarly accurate for near-fault and far-fault ground motions although the underlying assumptions are not satisfied by near-fault excitations; and (4) RSA is preferable over the drift spectrum in computing structural response because it represents standard engineering practice and is applicable to a wide variety of structures.
Стилі APA, Harvard, Vancouver, ISO та ін.
37

Bilevich, O. A., N. V. Ovsyannikov, E. V. Usacheva, and O. M. Kulikova. "Conventional and optional cardiovascular risk factors in predicting outcome in hemodialysis patients." Cardiovascular Therapy and Prevention 19, no. 3 (July 3, 2020): 2304. http://dx.doi.org/10.15829/1728-8800-2020-2304.

Повний текст джерела
Анотація:
Aim. To evaluate the frequency and effects on prognosis of conventional and optional cardiovascular risk (CVR) factors in hemodialysis patients.Material and methods. The study included 82 patients receiving hemodialysis. Clinical examination was carried out. We also assesed heart rate variability and pulse wave velocity by photoplethysmography. To identify significant prognostic factors and determine the range of their values, the decision tree method was used.Results. In hemodialysis patients, the prevalence of hypertension and overweight was higher than in the general population — 100% vs 33,8% and 51,2% vs 29,7%, respectively; the smoking prevalence was comparable — 25,6% vs 25,7%; the prevalence of hypercholesterolemia was lower than in the general population — 45,1% vs 57,6%. Optional CVR factors in hemodialysis patients were as follows: level of pulse pressure, duration of hypertension, hemoglobin level, pulse wave velocity, standard deviation normal to normal (SDNN), left ventricular ejection fraction. Based on a combination of significant CVR factors, 5 rules for predicting a favorable or unfavorable outcome in hemodialysis patients were identified.Conclusion. The use of proposed rules allows to develop novel measures and improve current ones aimed at modifying CVR factors and increasing the survival of hemodialysis patients.
Стилі APA, Harvard, Vancouver, ISO та ін.
38

Lightfoot, Myaa, Adam Sanders, Christopher Burke, and Jessica Patton. "Clinical Pharmacist Impact on Intensive Care Unit Delirium: Intervention and Monitoring." Hospital Pharmacy 54, no. 3 (May 30, 2018): 180–85. http://dx.doi.org/10.1177/0018578718778226.

Повний текст джерела
Анотація:
Purpose: The purpose of this study was to determine the impact of pharmacist monitoring with a clinical decision support system (CDSS) on clinical outcomes related to intensive care unit (ICU) delirium. Methods: This was a single-center, before-and-after study. This study compares patient outcomes of the preintervention group, which is the standard of care of pharmacist rounding, and the intervention group of pharmacy rounding with the CDSS rules. Using a CDSS, specific delirium risk factor rules were created to alert pharmacists to patients who have an increased risk of developing ICU delirium. Patients were included in the study if they were ⩾18 years of age, admitted to the trauma intensive care unit (TICU), and had one of the CDSS rule alerts. The CDSS notified pharmacists in real time to patients in the intervention group that met these criteria to provide timely recommendations in an effort to prevent ICU delirium. Results: Compared with the preintervention group receiving the standard of care (n = 28), the intervention CDSS group (n = 33) had a nonsignificant trend in decreased incidence of delirium (33.3% vs 24.1%, P = .45), ICU length of stay (LOS) (10.11 vs 7.55 days, P = .26), and ventilator duration (7.11 vs 5.03 days, P = .26). The intervention group had a significantly shorter hospital LOS (14.74 vs 9.98 days, P = .04). There was a nonsignificant increase in mortality with the intervention group from nondelirium causes (24.2% vs 7%, P = .07). Conclusion: The utilization of a CDSS by clinical pharmacists to monitor for delirium-specific risk factors led to a significantly shorter hospital LOS. Further studies using this model are warranted to see the impact on the ICU population.
Стилі APA, Harvard, Vancouver, ISO та ін.
39

Boiţă, Marius, Florin Cornel Dumiter, Eduard Ajtay, and Ionela Mihaela Milutin. "Operations with Excise Goods, Sanctions Vs. Misdemeanors." Journal of Legal Studies 30, no. 44 (November 10, 2022): 1–12. http://dx.doi.org/10.2478/jles-2022-0012.

Повний текст джерела
Анотація:
Abstract The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.
Стилі APA, Harvard, Vancouver, ISO та ін.
40

Stark, Elisabeth. "Sprache, Grammatik, Variation – viticulture linguistique." Romanistisches Jahrbuch 69, no. 1 (November 1, 2018): 96–118. http://dx.doi.org/10.1515/roja-2018-0004.

Повний текст джерела
Анотація:
Abstract The aim of this contribution is to reposition a key notion to the centre of Wulf Oesterreicher’s theoretical disciplinary reasoning: grammar, or more generally, ‘rules and norms’ specific to single languages and varieties the linguist deals with. This includes contingent, non-motivated structures, and claiming the necessity to analyse their existence ‘as such’ (i.e., also independently of communicative, social etc. factors) as the core task of linguistics. This point is illustrated with a much debated variable in French descriptive linguistics: past participle agreement. Combining theoretical and corpus linguistic observations, the distribution of the two variants (absence vs. realization of agreement) in constructions with the auxiliary avoir shows that a grammatical analysis interested in the derivation of certain rules and their application in actual language usage permits to understand the logic of linguistic variation - at least the one observable alongside the standard - non-standard opposition in French.
Стилі APA, Harvard, Vancouver, ISO та ін.
41

Phinyo, Phichayut, Jayanton Patumanond, Panprapha Saenrungmuaeng, Watcharin Chirdchim, Tanyong Pipanmekaporn, Apichat Tantraworasin, Theera Tongsong, and Charuwan Tantipalakorn. "Diagnostic Added-Value of Serum CA-125 on the IOTA Simple Rules and Derivation of Practical Combined Prediction Models (IOTA SR X CA-125)." Diagnostics 11, no. 2 (January 26, 2021): 173. http://dx.doi.org/10.3390/diagnostics11020173.

Повний текст джерела
Анотація:
Background: This study aimed to evaluate the diagnostic added-value of serum CA-125 to the International Ovarian Tumor Analysis (IOTA) Simple Rules in order to facilitate differentiation between malignant and benign ovarian tumors before surgery. Methods: A secondary analysis of a cross-sectional cohort of women scheduled for surgery in Maharaj Nakorn Chiang Mai Hospital between April 2010 and March 2018 was carried out. Demographic and clinical data were prospectively collected. Histopathologic diagnosis was used as the reference standard. Logistic regression was used for development of the model. Evaluation of the diagnostic added-value was based on the increment of the area under the receiver operating characteristic curve (AuROC). Results: One hundred and forty-five women (30.3%) out of a total of 479 with adnexal masses had malignant ovarian tumors. The model that included information from the IOTA Simple Rules and serum CA-125 was significantly more superior to the model that used only information from the IOTA Simple Rules (AuROC 0.95 vs. 0.89, p < 0.001 for pre-menopause and AuROC 0.98 vs 0.83, p < 0.001 for post-menopause). Conclusions: The IOTA SR X CA-125 model showed high discriminative ability and is potentially useful as a decision tool for guiding patient referrals to oncologic specialists.
Стилі APA, Harvard, Vancouver, ISO та ін.
42

Gale, Maggie, and Linden J. Ball. "Dual-goal facilitation in Wason's 2–4–6 task: What mediates successful rule discovery?" Quarterly Journal of Experimental Psychology 59, no. 5 (May 2006): 873–85. http://dx.doi.org/10.1080/02724980543000051.

Повний текст джерела
Анотація:
The standard 2–4–6 task requires discovery of a single rule and produces success rates of about 20%, whereas the dual-goal (DG) version requests discovery of two complementary rules and elevates success to over 60%. The experiment examined two explanations of DG superiority: Evans’ (1989) positivity-bias account, and Wharton, Cheng, and Wickens’ (1993) goal-complementarity theory. Two DG conditions were employed that varied the linguistic labelling of rules (either positively labelled Dax vs. Med, or mixed-valence “fits” vs. “does not fit”). Solution-success results supported the goal-complementarity theory since facilitation arose in both DG conditions relative to single-goal tasks, irrespective of the linguistic labelling of hypotheses. DG instructions also altered quantitative and qualitative aspects of hypothesis-testing behaviour, and analyses revealed the novel result that the production of at least a single descending triple mediates between DG instructions and task success. We propose that the identification of an appropriate contrast class that delimits the scope of complementary rules may be facilitated through the generation of a descending instance. Overall, our findings can best be accommodated by Oaksford and Chater's (1994) iterative counterfactual model of hypotheses testing, which can readily subsume key elements of the goal-complementarity theory.
Стилі APA, Harvard, Vancouver, ISO та ін.
43

Dahlgren, Nicholas, John L. Johnson, Samuel R. Huntley, Karthikeyan Chinnakkannu, Haley McKissack, Aaradhana J. Jha, Sameer M. Naranje, and Ashish B. Shah. "First Tarsometatarsal Fusion Using Saw Preparation vs. Standard Preparation of the Joint: A Cadaver Study." Foot & Ankle Orthopaedics 4, no. 4 (October 1, 2019): 2473011419S0015. http://dx.doi.org/10.1177/2473011419s00154.

Повний текст джерела
Анотація:
Category: Basic Sciences/Biologics, Midfoot/Forefoot Introduction/Purpose: First tarsometatarsal (TMT) joint fusion is indicated for several underlying causes of first ray dysfunction and pain, including arthritis, traumatic injury, and recurrent hallux valgus. Preparation of the joint surface by denuding the articular cartilage is a key step for arthrodesis, as inadequate preparation may result in poor fixation and non-union. However, excessive removal of cartilage and bone may result in excessive shortening of the ray. Despite the importance of joint preparation on the outcomes of fusion, the effects of using a bone saw versus osteotome on ray length is poorly documented in the literature. The purpose of this study was to investigate whether utilization of an osteotome or saw would minimize shortening of the first ray in TMT arthrodesis. Methods: Ten fresh-frozen cadaver specimens without evidence of musculoskeletal abnormalities were used for this anatomic dissection study. A medial incision was made along the first ray from the medial aspect of the medial cuneiform to the base of the first metatarsal. The first TMT joint was exposed through transverse capsulotomy. The soft tissues surrounding the joint were not removed from the bone. The specimens were randomly assigned to undergo cartilage removal and joint preparation using either an osteotome (n=5) or saw (n=5). Care was taken to reach the plantar-most aspect of the joint. Fusion was then performed using a cross-screw construct through the dorsal aspect of the proximal phalanx and the medial cuneiform. Pre- and post-operative x- rays were taken with a radiopaque ruler in the field, and length changes were compared between osteotome and sawblade groups. Results: The average change in metatarsal length was significantly smaller in the osteotome group (1.6 mm) as compared to the saw group (4.4 mm) (p=0.031). The average percent change in metatarsal length was also significantly smaller in the osteotome group (3.0%) compared to the saw group (8.4%) (p=0.025). There was no significant difference between the two groups with respect to change in cuneiform length. The osteotome group demonstrated a significantly smaller average measured change (3.0 mm vs. 6.9 mm, p=0.001) and percent change (4.1% vs. 9.3%, p<0.001) in total length (cuneiform plus metatarsal) in comparison to the saw group. Conclusion: The results of this study demonstrate that first TMT joint preparation with an osteotome may prevent over- shortening of the first ray, thereby theoretically decreasing the risk of metatarsalgia and the need for additional procedures when compared to utilization of a bone saw. Judicious use of the bone saw for joint preparation may still be beneficial in some cases. This information can be used clinically to implement evidence-based standardization of operative techniques to improve the outcomes of these cases.
Стилі APA, Harvard, Vancouver, ISO та ін.
44

Avxentyev, N. A., M. Yu Frolov, and Yu V. Makarova. "Pharmacoeconomic aspects of using enzalutamide for treatment of patients with nonmetastatic castration-resistant prostate cancer." Cancer Urology 16, no. 2 (July 22, 2020): 82–96. http://dx.doi.org/10.17650/1726-9776-2020-16-2-82-96.

Повний текст джерела
Анотація:
Background. Prostate cancer is one of the most common malignant diseases among men. Until recently, the most common treatment of nonmetastatic castration-resistant prostate cancer (nmCRPC) in Russia was to continue previously started hormonal therapy. Enzalutamide is a second-generation anti-androgen indicated for treatment of CRPC, regardless of a patient’s metastatic status, which significantly increases metastasis-free survival in nmCRPC compared with androgen deprivation therapy (ADT).Objective: to evaluate the incremental cost-effectiveness ratio (ICER) of enzalutamide use in patients with nmCRPC and the ICER of abiraterone as the first-line therapy for mCRPC from the Russian healthcare system perspective.Materials and methods. Standard ADT regimens for nmCRPC were used as a comparator as it was the only approved treatment for nmCRPC in Russia. We proposed a Markov model of CRPC progression on enzalutamide plus ADT (hereinafter enzalutamide) or ADT based on PROSPER trial data. Model was used to calculate progression-free life years and costs of nmCRPC and post-progression CRPC treatment. Simulation period was 5 years with one cycle of 1 month. In the “cost–effectiveness” analysis, we calculated enzalutamide ICER compared to ADT. In addition, we calculated ICER for abiraterone plus ADT and prednisolone (hereinafter abiraterone) vs ADT + prednisolone in the first-line therapy of metastatic CRPC (mCRPC) as a benchmark. In both cases, time to disease progression over a 5-year period was used as an efficacy criteria.Results. According to the Markov model, progression-free life-years gained for enzalutamide were 3.12 years compared to 1.79 for ADT within a 5-year period. The average enzalutamide therapy costs were 7,989,475.8 rubles/1 patient for 5 years, which were 5,716,983.5 rubles higher than when using ADT (2,272,492.3 rubles). ICER for enzalutamide (vs ADT) was 4,307,136.3 rubles per one progression-free life-year gained. ICER for abiraterone in the first line of mCRPC treatment (vs ADT + prednisolone) was 6,191,617.4 rubles per one progression-free life-year gained.Conclusion. In the Russian healthcare system, ICER for enzalutamide in nmCRPC was 4,307,136.3 rubles and the ICER for abiraterone in mCRPC was 6,191,617.4 rubles.
Стилі APA, Harvard, Vancouver, ISO та ін.
45

Maltman, Kim. "Resolving the τ vs. Electroproduction Discrepancy for the I = 1 Vector Spectral Function and Implications for the SM Prediction for aμ". International Journal of Modern Physics A 21, № 04 (10 лютого 2006): 813–16. http://dx.doi.org/10.1142/s0217751x06032071.

Повний текст джерела
Анотація:
Using only independent high-scale OPE input, we investigate QCD sum rule constraints on two currently incompatible versions of the isovector vector spectral function, one obtained from electroproduction (EM) data, the other from hadronic τ decay data. Sum rules involving weighted integrals over the spectral function, from threshold to a variable upper endpoint s0, are employed. It is shown that both the normalization and slope with respect to s0 of the EM spectral integrals disagree with the corresponding OPE expectations, while both normalization and slope are in good agreement when hadronic τ decay data is used instead. These results favor determinations of the leading hadronic vacuum polarization contribution to aμ obtained using the τ decay data, and hence Standard Model predictions for aμ compatible with the current experimental determination.
Стилі APA, Harvard, Vancouver, ISO та ін.
46

Avxentyev, N. A., E. V. Derkach, and Yu V. Makarova. "Pharmacoeconomic evaluation of using enzalutamide for treatment of patients with metastatic hormone-sensitive prostate cancer." Cancer Urology 18, no. 1 (May 8, 2022): 90–105. http://dx.doi.org/10.17650/1726-9776-2022-18-1-90-105.

Повний текст джерела
Анотація:
Background. The addition of enzalutamide to standard androgen deprivation therapy (ADT) significantly increases overall survival and progression-free survival in patients with metastatic hormone-sensitive prostate cancer (mHSPC) compared with ADT.Objective: to evaluate the incremental cost/effectiveness ratio (ICER) of enzalutamide use in patients with mHSPC and the ICER of enzalutamide as the first-line therapy for metastatic castration-resistant prostate cancer (mCRPC) from the Russian healthcare system perspective and to assess the contribution of enzalutamide into the reduction of mortality of mHSPC patients in the Russian Federation on the horizon until 2024.Materials and methods. Standard ADT regimens for mHSPC were used as a comparator as it is the most common treatment for mHSPC in Russia. We proposed a Markov model of mHSPC progression on enzalutamide + ADT (hereinafter enzalutamide) or ADT + 1st generation antiandrogen (hereinafter ADT) based on ENZAMET trial data. Model was used to calculate the average life-years gained (LYG) and costs of mHSPC and post-progression mCRPC treatment. Simulation period was 15 years with one cycle of 1 month. In the “cost–effectiveness” analysis, we calculated enzalutamide ICER compared to ADT. In addition, we calculated ICER for enzalutamide plus ADT vs ADT in the first-line therapy of mCRPC as a benchmark based on PREVAIL trial data. In both cases, the average LYG over a 15-year period was used as an efficacy criteria. To assess the contribution of the enzalutamide into the reduction of mortality rate of mHSPC patients, the potential number of patients who could be treated with enzalutamide on the horizon of 2021–2024 was taken into account.Results. According to the Markov model, the average LYG over a period of 15 years for enzalutamide was 7.59 years compared to 5.12 for ADT. The average enzalutamide therapy costs were 11,193,802 rubles per patient for 15 years, which were 8,597,131 rubles higher than when using ADT (2,596,672 rubles). ICER for enzalutamide (vs ADT) in mHSPC treatment was 3,484,362 rubles per one life-year gained. ICER for enzalutamide in the first line of mCRPC treatment (vs ADT) was 5,899,418 rubles per one life-year gained. The combination therapy with enzalutamide + ADT in Russia can be started annually by 2,410 mHSPC patients. If they all receive enzalutamide a total of 561 averted deaths among prostate cancer patients can be expected in 2021–2024.Conclusion. In the Russian healthcare system, ICER for enzalutamide in mHSPC was 3,484,362 rubles and the ICER for enzalutamide in mCRPC was 5,899,418 rubles. Enzalutamide can make a significant contribution to achieving the target cancer mortality rates by 2024.
Стилі APA, Harvard, Vancouver, ISO та ін.
47

Bano, Uzma, Anis Ahmed, and Noreen Tassadaq. "MEDICAL PRFESSIONALISM: COMPARING VIEWS OF PUBLIC AND DOCTORS." PAFMJ 71, no. 2 (April 29, 2021): 584–87. http://dx.doi.org/10.51253/pafmj.v71i2.4739.

Повний текст джерела
Анотація:
Objective: To compare the views of public and doctors about importance of attributes of medical professionalism. Study Design: cross-sectional comparative study. Place and Duration of Study: Study was carried out at Fauji Foundation Hospital Rawalpindi from Oct 2019 to Mar 2020. Methodology: Study included 115 public participants and 115 doctors. Their perceptions about the importance of different attributes of medical professionalism were recorded on a structured questionnaire by rating on a 5-point Likert scale of importance. Independent samples t-test was used to compare the mean scores of the public group to the mean scores of the doctors for every attribute. Results: View of public and doctors were very similar. “Honesty and integrity, sound judgment and decision making, responsible behavior, confidentiality, professional development, abiding professional rules, and being reliable” were ranked among the top ten important attributes by both groups. On the other extreme “maintaining a high standard of living” was ranked at the bottom of list by both groups. Significant differences in views of public and doctors were found regarding attributes of social justice among doctors (4.4 vs 4.09, p=0.012) and among patients (4.43 vs 4.09, p=0.05) and autonomy (4.42 vs 4.2; p=0.042). Conclusion: The opinions of public and doctors on what constitutes medical professionalism are similar with integrity and honesty being the most important attribute and to maintain a high standard of living being the least important attribute.
Стилі APA, Harvard, Vancouver, ISO та ін.
48

Turan, Osman, and Ömer Özgür TANRIÖVER. "An Experimental Evaluation of the Effect of SOLID Principles to Microsoft VS Code Metrics." AJIT-e: Online Academic Journal of Information Technology 9, no. 34 (October 3, 2018): 7–24. http://dx.doi.org/10.5824/1309-1581.2018.4.001.x.

Повний текст джерела
Анотація:
Software maintenance is necessary for reasons such as changes in user needs, changes in the operating conditions of the system due to changes in the infrastructure, the occurrence of unforeseen errors. The suitability of the software for maintenance operations is a significant influence in reducing the cost. Using only basic object oriented programming concepts do not show that we are writing maintainable code in our applications. Object oriented design principles such SOLID are about reducing dependencies and increasing maintainability. ISO/IEC 9126 is about maintainability but ISO/IEC 9126 is not clear about whether all inputs to measurement should be used together in conjunction or whether they should be used as appropriate or available. Indeed, ISO/IEC 9126 provides no guidance, heuristics, rules of thumb, or any other means to show how to trade off measures, how to weight measures or even how to simply collate them. In this study each sub-characteristic of ISO/IEC maintainability with help of Visual Studio VS code metric tool is assessed. The focus of this assessment is on maintainability and its sub-characteristics like analyzability, testability, changeability and stability. Before doing an analysis, each sub-characteristics of maintainability part of ISO/IEC 9126 standard are mapped to five VS code metrics for measurement of characteristics. This work shows the effect of object oriented design principles SOLID to the maintainability, complexity and flexibility of the code while associating ISO/IEC, VS code metric and SOLID.
Стилі APA, Harvard, Vancouver, ISO та ін.
49

Vermersch, Mathilde, Sébastien Mulé, Julia Chalaye, Athena Galletto Pregliasco, Berivan Emsen, Giuliana Amaddeo, Aurélien Monnet, et al. "Impact of the 18F-FDG-PET/MRI on Metastatic Staging in Patients with Hepatocellular Carcinoma: Initial Results from 104 Patients." Journal of Clinical Medicine 10, no. 17 (September 6, 2021): 4017. http://dx.doi.org/10.3390/jcm10174017.

Повний текст джерела
Анотація:
Optimal HCC therapeutic management relies on accurate tumor staging. Our aim was to assess the impact of 18F-FDG-WB-PET/MRI on HCC metastatic staging, compared with the standard of care CT-CAP/liver MRI combination, in patients with HCC referred on a curative intent or before transarterial radioembolization. One hundred and four consecutive patients followed for HCC were retrospectively included. The WB-PET/MRI was compared with the standard of care CT-CAP/liver MRI combination for HCC metastatic staging, with pathology, followup, and multidisciplinary board assessment as a reference standard. Thirty metastases were identified within 14 metastatic sites in 11 patients. The sensitivity of WB-PET/MRI for metastatic sites and metastatic patients was significantly higher than that of the CT-CAP/liver MRI combination (respectively 100% vs. 43%, p = 0.002; and 100% vs. 45%, p = 0.01). Metastatic sites missed by CT-CAP were bone (n = 5) and distant lymph node (n = 3) in BCLC C patients. For the remaining 93 nonmetastatic patients, three BCLC A patients identified as potentially metastatic on the CT-CAP/liver MRI combination were correctly ruled out with the WB-PET/MRI without significant increase in specificity (100% vs. 97%; p = 0.25). The WB-PET/MRI may improve HCC metastatic staging and could be performed as a “one-stop-shop” examination for HCC staging with a significant impact on therapeutic management in about 10% of patients especially in locally advanced HCC.
Стилі APA, Harvard, Vancouver, ISO та ін.
50

Tibes, Raoul, Natalie Meurice, Steven P. Anthony, YiHua Qiu, Steven M. Kornblau, Spyro Mousses, and Joachim Petit. "Mathematical Models To Identify Combined Protein and Clinical Biomarkers of Response to Induction Chemotherapy in Acute Myeloid Leukemia (AML)." Blood 110, no. 11 (November 16, 2007): 2399. http://dx.doi.org/10.1182/blood.v110.11.2399.2399.

Повний текст джерела
Анотація:
Abstract Treatment of AML is guided by cytogenetics, age, patients’ medical condition and increasingly, new molecular markers. However, no definitive algorithms and biomarkers predicting response to induction chemotherapy exist. We recently showed that distinct protein profiles of AML correlate with cytogenetics, FAB classes and treatment outcome for a class/group of patients as a whole (Tibes, ASH 2005; Kornblau, ASH 2006 and manuscript in submission). To further individualize therapy, we applied a set-based decision modeling methodology based on the Rough Set Theory (RST) to our initial proteomic dataset of 34 (phospho)-proteins for 96 samples from 73 patients (Tibes, ASH 2005). The first model was built based on partitioning discretized protein expression levels of proteins for the 96 samples into 2 outcome categories: complete remission (CR) vs. refractory to treatment; we generated reducts for all proteins and computed pseudo-cores. Several proteins (incl. phospho-NPM1, PTEN, phospho-AKT, p53, cyclin D1 etc.) were able to distinguish outcomes in terms of CR and refractoriness. A second model based on discretized clinical condition attributes (e.g., blast %, FAB, cytogenetics, age, sex, blood counts etc.) yielded the most important clinical reducts. In a third model, protein expression and clinical attributes were combined to generate decision rules to predict outcome to induction therapy for each patient. For proof-of-concept purposes, the data set was divided into a training set and a test set. Prediction accuracy for CR vs. refractory state was in the 75% range for individual patients based on their pre-treatment clinical and proteomic attributes. In conclusion, predictive models obtained with RST yield reducts corresponding to a small but significant number of proteins (6–8) and clinical parameters which can further be used to derive association rules, capable of accurately predicting a patient’s response to induction therapy. The availability of several dozens of distinct decisions rules within each group (CR vs. refractory) based on protein expression and clinical characteristics, allows an individualized approach for each patient. This preliminary study is now being expanded on an independent proteomic dataset of 52 proteins for 258 AML samples (Kornblau, ASH 2006) to be presented at the Annual Meeting. The clinical utility lies in the fact that measuring expression levels of our protein biomarker profiles can be adopted to routine clinical testing (e.g., immunohistochemistry on diagnosis marrows) and potentially help to direct patients towards standard chemotherapy, upfront treatment on a clinical trial or evaluation for early transplant depending on the chance of response and relapse. Lastly, this model can be applied to predict other clinical outcomes (relapse vs. continuous CR), as well as to derive predictive signatures of gene expression datasets.
Стилі APA, Harvard, Vancouver, ISO та ін.
Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!

До бібліографії