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1
Tanha, Hassan, and Michael Dempsey. "The Information Content of ASX SPI 200 Implied Volatility." Review of Pacific Basin Financial Markets and Policies 19, no. 01 (March 2016): 1650002. http://dx.doi.org/10.1142/s0219091516500028.
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In Australia, the equivalent of a US VIX indicator has recently become available. In response, we consider whether the information captured in the implied volatility of options on the Australian SPI 200 Futures index is superior to the information content of a generalized autoregressive conditional heteroskedasticity (GARCH) approach to volatility prediction. We conclude that the implied volatility of at-the-money (ATM) call options on the SPI 200 Index futures is more powerful, dominating other modes of moneyness options as well as GARCH predictions.
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Zhu, Zhongsheng, Jinyu Li, Rui Tong, Xiaorong Zhang, and Bo Yu. "Astaxanthin suppresses End MT by LOX-1 pathway in ox-LDL-induced HUVECs." European Journal of Inflammation 20 (January 2022): 1721727X2211051. http://dx.doi.org/10.1177/1721727x221105131.
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Introduction Astaxanthin (ASX) is carotenoid with the highest antioxidant activity in various cell types and reverse atherosclerosis. However, the roles and detailed mechanisms of ASX in atherosclerosis associated endothelial injury remains unclear. Methods In vitro atherosclerosis model was established in HUVECs by incubation with oxidized low-density lipoprotein (ox-LDL). Cell viability and oxidative stress were measured. The mRNA and protein expressions of lectin-like ox-LDL receptor (LOX-1) and other related genes were determined. Results ox-LDL reduced cell viability of HUVECs, and induced oxidative stress, as evidenced by elevated cellular malondialdehyde (MDA) and decreased superoxide dismutase (SOD). Pretreatment with ASX (50, 100, 200, and 400 μM) markedly reversed the reduction in cell viability and an increase in migration of HUVECs induced by ox-LDL (50 μg/mL). ASX attenuated the increase in the endothelial-to-mesenchymal transition (EndMT) process, as evidenced by increased CD31 and decreased α-SMA and vimentin proteins by ASX treatment in HUVECs. Furthermore, ASX attenuated the increase in MDA and decrease in SOD induced by ox-LDL, increased supernatant NO production, attenuated the increase in iNOS and decrease in eNOS in HUVECs with ox-LDL. ASX enhanced mRNA and protein expressions of the lectin-like ox-LDL receptor (LOX-1), which was dependent on ASX’s antioxidant activity. The inhibitory effect of ASX on EndMT could be abolished by overexpression of LOX-1 in HUVECs induced by ox-LDL. Conclusions Our data speculate that ASX prevents ox-LDL-induced endothelial cell injury and EndMT by inducing antioxidant property (SOD and NO) and decreasing LOX-1 expression.
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Ndayisaba, Gilbert, and Abdullahi D. Ahmed. "CEO remuneration, board composition and firm performance: empirical evidence from Australian listed companies." Corporate Ownership and Control 13, no. 1 (2015): 534–52. http://dx.doi.org/10.22495/cocv13i1c5p2.
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Classical economic theories establishing a relationship between CEO remuneration and firm performance has paid particular attention to solve conflict of interest between managerial team and firm shareholders, by designing an optimum CEO remuneration that motivate executives to work in the best interest of shareholders. Many international and less Australian empirical researches suggest that there is overwhelming evidence that firm performance is strongly linked with CEO remuneration. In this paper, we reassess the association of firm performance and CEO remuneration variables using dynamic econometric models and comprehensive data from Australian Stock Exchange (ASX). We find a positive and strong association between CEO pay of top 200 Australian public listed companies and company performance. Obtained findings are similar to USA, UK and Canada studies results. We further test the effect of board and ownership features on CEO remuneration–performance sensitivity in the top 200 Australian public companies listed on ASX. Specifically, for the period of 2003-2007, our results highlight the importance of ownership structure in influencing remuneration–performance relationship. Monitoring block holders boost the responsiveness of long term incentives (LTI) remuneration to performance, thus straightening shareholder and manager welfares. However, based on a short term investment horizon strategy, insider block holders increase (decrease) the sensitivity of short-term incentives remuneration (long term incentives pay). Surprisingly, for the period 2008-2013, our findings suggest that ownership and board features did not influence significantly CEO pay-performance sensitivities. Finally, we find that larger boards increase (decrease) the responsiveness of CEO’s known remuneration (long term incentives) to performance.
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Li, Yongqing, Ian Eddie, and Jinghui Liu. "Carbon emissions and the cost of capital: Australian evidence." Review of Accounting and Finance 13, no. 4 (November 4, 2014): 400–420. http://dx.doi.org/10.1108/raf-08-2012-0074.
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Purpose – The purpose of this paper is to investigate the potential impact of the approved Australian carbon emissions reduction plan on the cost of capital and the association between companies’ carbon emission intensity and the cost of capital. Design/methodology/approach – A sample of Australian Stock Exchange 200 (ASX 200)-indexed companies from 2006 to 2010 is used. Hypotheses are tested based on Heckman’s two-stage approach. Three regression models are developed to examine the association between carbon emissions and the cost of capital. Findings – Using a sample of ASX 200-indexed listed companies, the paper finds that the cost of capital, including the cost of debt and the cost of equity, will increase for emissions-liable companies. Results also show that the cost of debt is positively correlated with a company’s emission intensity. However, little evidence supports that the emission intensity affects the cost of equity. Originality/value – As it is evident that the emissions reduction plan will adversely affect corporate entities’ cost of capital, this study suggests that companies, investors and lenders need to include carbon emission in risk analysis. An emissions-liable company should establish strategies to combat the impact of the Plan on rising cost that comes with the enforcement of the Plan. Government assistance is essential in the transitional period.
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Li, Ng Shir, and Dennis W. Taylor. "The Value Relevance of Goodwill: IFRSs and Global Financial Crisis (GFC)." International Journal of Accounting and Financial Reporting 8, no. 2 (April 25, 2018): 26. http://dx.doi.org/10.5296/ijafr.v8i2.12830.
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This study contributes to the issue of accounting for goodwill by examining the impact of changing from the Australian Generally Accepted Accounting Principles (AGAAP) to Australian International Financial Reporting Standards (AIFRS) on goodwill, 3 years (2002 to 2004) before and 3 years (2006 to 2008) after AIFRS adoption. The sample is drawn from top 200 companies listed on the Australian Stock Exchange (ASX). This study applies multiple regressions. The dependent variable is the closing share price 3 months after the balance sheet date. The independent variables consist of earnings per share, book value per share, goodwill in the balance sheet, goodwill in the income statement (goodwill amortisation and goodwill impairment) and goodwill acquisition. The findings indicate that goodwill accounted for in the income statement and balance sheet do not provide increased explanatory power of market value under AIFRS compared to AGAAP. Moreover, the goodwill in the income statement does not show value relevance in year 2007, but became significant in year 2008 during the global financial crisis (GFC). Also, the age of goodwill recorded in the balance sheet does not affect the value relevance of earnings and book value in the post-adoption period. This study contributes new evidence on accounting for goodwill under pre and post-IFRS accounting regimes in Australia. This is also the first study to examine the separate effects of goodwill accounting on earnings and net assets, with special attention given to the period before and during the GFC in capital markets.
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Alali, Fatima, Randal Elder, and Jian Zhou. "An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients." Journal of Accounting, Auditing & Finance 34, no. 2 (May 8, 2017): 204–30. http://dx.doi.org/10.1177/0148558x17704555.
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We investigate Big 4 pricing over the period of 2000 to 2010. We classify the data into five periods: 2000-2001 as the pre-Sarbanes–Oxley Act (SOX) period, 2002-2003 as the SOX period, 2004-2006 as the Auditing Standard 2 (AS2) period, 2007 as the AS5 period, and 2008-2010 as the Great Recession period. The shocks to the audit market associated with these changes in auditing regulations and the economic environment have differential impacts on large clients and small clients. The percentage of small clients using Big 4 auditors dropped significantly over these shocks, whereas the percentage of large clients using Big 4 auditors experienced a large drop only from the SOX period to the AS2 period. We find that Big 4 pricing increased significantly from the pre-SOX period to the SOX period and continued to increase significantly in the AS2 period. Big 4 pricing experienced a significant decline in the AS5 period and declined insignificantly in the Great Recession period. Big 4 small firm pricing decreased significantly in the AS2 period compared with the SOX period and in the Great Recession period compared with the AS5 period. We find that the Big 4 pricing for small clients is contingent on the nature of competition. The Big 4 charged small firms higher prices in the SOX period, AS5 period, and Great Recession period when competition was lower. Our paper provides a unique contribution as a comprehensive analysis of Big 4 pricing and Big 4 small firm pricing.
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Iqbal, Najam, Muhammad Saqib Manzoor, and Muhammad Ishaq Bhatti. "Asymmetry and Leverage with News Impact Curve Perspective in Australian Stock Returns’ Volatility during COVID-19." Journal of Risk and Financial Management 14, no. 7 (July 8, 2021): 314. http://dx.doi.org/10.3390/jrfm14070314.
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This paper studies the effect of COVID-19 on the volatility of Australian stock returns and the effect of negative and positive news (shocks) by investigating the asymmetric nature of the shocks and leverage impact on volatility. We employ a generalised autoregressive conditional heteroskedasticity (GARCH) model and extend the analysis using the exponential GARCH (EGARCH) model to capture asymmetry and allegedly leverage. We proxy the news related to the negative effect of COVID-19 on the Australian health system and its economy as bad news, and on the other hand, measures taken by government economic stimulus packages through their monetary and fiscal policies as good news. The S&P ASX200 (ASX-200) index is used as a proxy to the Australian stock market, and we use value-weighted returns of the stocks listed on ASX-200 for the period 27 January 2020 to 29 December 2020. The empirical results suggest the EGARCH model fits better in capturing asymmetry and leverage than the GARCH model in estimating the volatility of the Australian stock returns. However, another interesting finding is that the EGARCH model with volatility equation without news demonstrates a larger (smaller) leverage effect of the negative (positive) shocks on the conditional volatility compared to its variant with the news.
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ERASLAN, Mehmet, and Selahattin KOÇ. "The Volatility Effect of Index Futures on Stock Indices: A Research on Asian-Pacific Countries." Ekonomi, Politika & Finans Araştırmaları Dergisi 7, no. 2 (June 30, 2022): 567–89. http://dx.doi.org/10.30784/epfad.1107940.
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Bu çalışmanın konusunu, pay senedi endeks vadeli işlemlerinin, pay senedi endeksleri üzerindeki volatilite etkisinin analizi oluşturmaktadır. Bu çalışma, endeks vadeli işlemlerin, spot endeksler üzerindeki volatilite etkisinin yönünü tespit etmeyi amaçlamaktadır. Bu amaçla Asya-Pasifik ülkelerinden seçilmiş örneklerin yer aldığı veri seti oluşturulmuştur. Bu çalışmada, S&P/ASX 200 (Avustralya), FTSE/KLCI (Malezya), NIFTY 50 (Hindistan), TOPIX (Japonya), KOSPI 200 (Kore) endekslerinin ve bu endekslerin dayanak varlık olduğu vadeli işlem sözleşmelerinin 01 Ocak 2006 - 26 Şubat 2022 tarihleri arasındaki günlük kapanış (uzlaşma) fiyatları kullanılmıştır. Bu çalışmanın temel amacı, Asya-Pasifik ülkelerinden seçilen pay senedi endeks vadeli işlemlerinin, spot pay senedi endeksleri üzerindeki volatilite etkisinin ekonometrik yöntemlerle incelenerek, endeksler arasında karşılaştırmalar yapılması ve analiz sonuçlarının değerlendirilmesidir. Getiri ve işlem hacimlerine ilişkin volatilite tahminleri için Otoregresif Koşullu Değişen Varyans (ARCH) Modelleri kullanıldığından, pay senedi endeks vadeli işlemlerinin, spot pay senedi endeksleri üzerindeki volatilite etkisi GARCH, TARCH, EGARCH ve PARCH modelleri ile analiz edilmiştir. Uygulama aşamasında elde edilen tüm bulgular, 2006-2022 yıllarını kapsayan dönemde, endeks vadeli işlemlerin spot endeks volatilitesini azalttığını göstermiştir.
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Indah Fajarini Sri, Wahyuningrum, and Budihardjo Mochamad Arief. "Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies." E3S Web of Conferences 73 (2018): 10024. http://dx.doi.org/10.1051/e3sconf/20187310024.
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The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corporate social responsibility practices in Australian companies, this study used stakeholder and legitimacy theories. The measurement of company environmental disclosure in this study involves nine indicators of environmental disclosure index based on Environmental Social and Governance (ESG). More specifically, the statistical analysis indicates that earnings per share, return on equity, type of company, size of company, age of company, and auditing firm positively influence the company environmental disclosure. On the other hand, the results showed that return on assets has no relationship with company environmental disclosure. Overall, this study has added some information about corporate social disclosure studies focused on environmental disclosure of largest Australian companies.
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Perera, Treshani, David Higgins, and Woon-Weng Wong. "The evaluation of the Australian office market forecast accuracy." Journal of Property Investment & Finance 36, no. 3 (April 3, 2018): 259–72. http://dx.doi.org/10.1108/jpif-04-2017-0029.
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Purpose Property market models have the overriding aim of predicting reasonable estimates of key dependent variables (demand, supply, rent, yield, vacancy and net absorption rate). These can be based on independent drivers of core property and economic activities. Accurate predictions can only be conducted when ample quantitative data are available with fewer uncertainties. However, a broad-fronted social, technical and ecological evolution can throw up sudden, unexpected shocks that result in the econometric outputs sceptical to unknown risk factors. Therefore, the purpose of this paper is to evaluate Australian office market forecast accuracy and to determine whether the forecasts capture extreme downside risk events. Design/methodology/approach This study follows a quantitative research approach, using secondary data analysis to test the accuracy of economists’ forecasts. The forecast accuracy evaluation encompasses the measurement of economic and property forecasts under the following phases: testing for the forecast accuracy; analysing outliers of forecast errors; and testing of causal relationships. Forecast accuracy measurement incorporates scale independent metrics that include Theil’s U values (U1 and U2) and mean absolute scaled error. Inter-quartile range rule is used for the outlier analysis. To find the causal relationships among variables, the time series regression methodology is utilised, including multiple regression analysis and Granger causality developed under the vector auto regression (VAR). Findings The credibility of economic and property forecasts was questionable around the period of the Global Financial Crisis (GFC); a significant man-made Black Swan event. The forecast accuracy measurement highlighted rental movement and net absorption forecast errors as the critical inaccurate predictions. These key property variables are explained by historic information and independent economic variables. However, these do not explain the changes when error time series of the variables were concerned. According to VAR estimates, all property variables have a significant causality derived from the lagged values of Australian S&P/ASX 200 (ASX) forecast errors. Therefore, lagged ASX forecast errors could be used as a warning signal to adjust property forecasts. Research limitations/implications Secondary data were obtained from the premier Australian property markets: Canberra, Sydney, Brisbane, Adelaide, Melbourne and Perth. A limited ten-year timeframe (2001-2011) was used in the ex-post analysis for the comparison of economic and property variables. Forecasts ceased from 2011, due to the discontinuity of the Australian Financial Review quarterly survey of economists; the main source of economic forecast data. Practical implications The research strongly recommended naïve forecasts for the property variables, as an input determinant in each office market forecast equation. Further, lagged forecast errors in the ASX could be used as a warning signal for the successive property forecast errors. Hence, data adjustments can be made to ensure the accuracy of the Australian office market forecasts. Originality/value The paper highlights the critical inaccuracy of the Australian office market forecasts around the GFC. In an environment of increasing incidence of unknown events, these types of risk events should not be dismissed as statistical outliers in real estate modelling. As a proactive strategy to improve office market forecasts, lagged ASX forecast errors could be used as a warning signal. This causality was mirrored in rental movements and total vacancy forecast errors. The close interdependency between rents and vacancy rates in the forecasting process and the volatility in rental cash flows reflects on direct property investment and subsequently on the ASX, is therefore justified.
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Istiaq Azim, Mohammad, Joyce Chua Ai Mei, and Samina Rahman. "Executives’ remuneration and company performance: An evaluation." Corporate Board role duties and composition 7, no. 2 (2011): 16–31. http://dx.doi.org/10.22495/cbv7i2art2.
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Executive pay became a much discussed issue during the recent global financial crisis. Substantial research has been done in the United States and United Kingdom, while research in Australia is still limited, especially in terms of using the data for the financial crisis. This paper will investigate the relationship between Australian executives’ remuneration and their companies’ performance during the global financial crisis. Two approaches were used to examine the relationship: firstly, an investigation of the pay-for performance relationship that existed during the global financial crisis; and secondly, checking the robustness test by using one year before-and-after data. The sample is taken from the Top 200 companies from the Australian Stock Exchange (ASX) list for 2007 and 2008. In order to achieve a better understanding of this relationship, a conceptual model has been developed. Results show that Australia’s business reward system is quite effective because executives’ remuneration were reduced by their respective companies when they underperformed during this particular crisis. Overall, this study concludes that there is a positive and significant relationship between executives’ remuneration and company performance during the global financial crisis, with higher sensitivity to market-based performance measures than accounting-based performance measures.
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Nixon, Judy, and David Prior. "Disciplining Difference – Introduction." Social Policy and Society 9, no. 1 (December 9, 2009): 71–75. http://dx.doi.org/10.1017/s1474746409990200.
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Addressing anti-social behaviour (ASB) has been a major policy priority of New Labour since it came to power in 1997. This is reflected in a series of legislative powers enabling a range of agencies to take legal action to tackle ASB (e.g. Crime and Disorder Act 1998; Police Reform Act 2002; Anti-Social Behaviour Act 2003; Serious Organised Crime and Police Act 2005) and in a number of national policy initiatives (e.g. the Home Office ‘Together’ Campaign, 2003; the Respect Action Plan, 2006; the Youth Task Force Action Plan, 2007). These developments are the subject of a growing body of academic analysis and critique, much of which has focused on the use of the ASB powers in the regulation of particular neighbourhoods and communities, especially social housing areas of predominantly White working-class residents (Burney, 2005; Flint, 2006), and of young people, again mostly White and working class (Squires and Stephen, 2005). Specific service or practice developments arising out of ASB policy have also been analysed, for example, Family Intervention Projects (Nixon et al., 2006, 2008), Anti-Social Behaviour Teams (Prior et al., 2006), and the use of ASBOs (Squires, 2006; Matthews et al., 2007) and Dispersal Orders (Crawford and Lister, 2007).
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Anwar, Yunita, and Martin Surya Mulyadi. "The use of Facebook pages as voluntary disclosure media: an analysis of intellectual capital disclosures in ASX 200 companies." International Journal of Web Based Communities 13, no. 2 (2017): 160. http://dx.doi.org/10.1504/ijwbc.2017.084413.
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Anwar, Yunita, and Martin Surya Mulyadi. "The use of Facebook pages as voluntary disclosure media: an analysis of intellectual capital disclosures in ASX 200 companies." International Journal of Web Based Communities 13, no. 2 (2017): 1. http://dx.doi.org/10.1504/ijwbc.2017.10004113.
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Spender, Peta. "Gender Quotas on Boards - Is It Time for Australia to Lean In?" Deakin Law Review 20, no. 1 (September 18, 2015): 95. http://dx.doi.org/10.21153/dlr2015vol20no1art496.
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This article examines whether Australia should introduce a gender quota on ASX 200 boards. Although existing institutional arrangements favour voluntary initiatives, Australia may be at a critical juncture where two factors — the public, pragmatic nature of the statutory regulation of corporations in Australia and the current salience of gender as a political issue —may favour the introduction of a quota. In particular, Australian policy-makers may be amenable to change by observing initiatives from other jurisdictions. It is argued that we should maintain a healthy scepticism about functionalist arguments such as the business case for women on boards. Rather, we should invoke enduring justifications such as equality, parity and democratic legitimacy to support a quota. The optimal design of an Australian gender board quota will be also be explored.
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Honore, Julie, and Jane Murphy. "Trends in HSE remuneration and attraction of talent." APPEA Journal 53, no. 2 (2013): 500. http://dx.doi.org/10.1071/aj12111.
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This extended abstract presents the latest findings and trends in remuneration based on the safesearch annual HSE Remuneration Survey, due to be released in early 2013. The survey, now in its seventh year, includes data from more than 100 Australian companies, primarily from the ASX 200, and covers a diverse range of industries, including oil and gas. Author Julie Honoré uses her knowledge and experience from a specialist search firm and connections and knowledge of both the education sector and regulatory environment to provide a snapshot of trends in educational qualifications, salaries of health and safety professionals, variations across industry sectors related to oil and gas, and the impact of geographical locations. The author also discusses how organisations can compete and respond to the skills demand to attract and retain HSE talent in a dynamic and ever-changing environment.
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Chen, Muzi, Hongjiong Tian, Boyao Wu, and Tianhai Tian. "The Linear Relationship Model with LASSO for Studying Stock Networks." Entropy 24, no. 6 (June 9, 2022): 808. http://dx.doi.org/10.3390/e24060808.
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The correlation-based network is a powerful tool to reveal the influential mechanisms and relations in stock markets. However, current methods for developing network models are dominantly based on the pairwise relationship of positive correlations. This work proposes a new approach for developing stock relationship networks by using the linear relationship model with LASSO to explore negative correlations under a systemic framework. The developed model not only preserves positive links with statistical significance but also includes link directions and negative correlations. We also introduce blends cliques with the balance theory to investigate the consistency properties of the developed networks. The ASX 200 stock data with 194 stocks are applied to evaluate the effectiveness of our proposed method. Results suggest that the developed networks not only are highly consistent with the correlation coefficient in terms of positive or negative correlations but also provide influence directions in stock markets.
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Yilmaz, Adil, and Gazanfer Unal. "Co-movement analysis of Asian stock markets against FTSE100 and S&P 500: Wavelet-based approach." International Journal of Financial Engineering 03, no. 04 (December 2016): 1650033. http://dx.doi.org/10.1142/s242478631650033x.
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Wavelet coherence of time series provide valuable information about dynamic correlation and its impact on time scales. Here we analyze the wavelet coherence of FTSE100 and S&P 500 with selected Asian markets of S&P/ASX 200 (Australia), S&P/ASX200 A-REIT (Australia), BIST (Turkey), HIS (Hong Kong), IDX (Indonesia), KLSE (Malaysia), KOSPI (Korea), N225 (Japan), RTS (Russia), Shenzhen (China), 0050.TW (Taiwan). Wavelet coherence results revealed interconnected relationships between stock markets and how these relationships vary in the time–frequency space. We conclude that developed economy stock markets have strong influences over Asian stock markets, although market dependencies vary by country and change over time. We also suggested that because co-movements shift over time, short term and middle term diversification could be more beneficial taking into account the degree of interrelations. From investors point of view, these relationships provides beneficial information, especially for portfolio diversification and risk elimination.
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Muzindutsi, Paul-Francois, Akita Sheodin, Joshua Moodley, Khmera Moodley, Mayuri Naidoo, Purusha Ramjiyavan, Rinay Moonsamy, Tiffany Atalia Pillay, and Fikile Dube. "Contagion risk in Equity Markets during Financial Crises and COVID-19: A comparison of developed and emerging markets." Scientific Annals of Economics and Business 69, no. 4 (December 16, 2022): 615–29. http://dx.doi.org/10.47743/saeb-2022-0026.
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This study compared the impact of the Global Financial Crisis (GFC) and the COVID-19 pandemic on financial market contagion between developed and emerging markets. A DCC-GARCH model was employed to test the contagion effects of developed and emerging markets using weekly returns for the S&P 500 (US), FTSE-100 (UK), ASX 200 (AUS), IBOVESPA (BRA), BSE SENSEX (IND) and BVM IPC (MEX). The results showed that there was a persuasive case made for the integration of markets for efficient financial systems. However, a crisis occurring in one market holds significant repercussions for any of the connected markets. The findings show that the COVID-19 pandemic affected all the markets more severely than the GFC and contagion effects were more pronounced in emerging markets than in developed markets during the GFC and the pandemic. Consequently, policy makers in emerging markets should implement policies that reduce external vulnerabilities and improve their markets’ stability to reduce the impact of contagion.
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Tanha, Hassan, Michael Dempsey, and Terrence Hallahan. "Macroeconomic information and implied volatility: evidence from Australian index options." Review of Behavioral Finance 6, no. 1 (September 2, 2014): 46–62. http://dx.doi.org/10.1108/rbf-01-2014-0006.
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Purpose – The purpose of this paper is to understand that option pricing is the response of option implied volatility (IV) to macroeconomic announcements. Design/methodology/approach – The authors use high-frequency data on ASX SPI 200 index options to examine the response of option IV, as well as higher moments of the underlying return distribution, to macroeconomic announcements. Additionally, the authors identify the response of the moments as a function of moneyness of the options. Findings – The findings suggest that in-the-money and out-of-the money options have difference characteristics in their responses, leading to the conclusion that heterogeneity in investor beliefs and preferences affect option IV through the state price density (SPD) function. Originality/value – The research contributes to the literature that examines whether IV captures the beliefs of market participants about the likelihood of future states together with the preferences of market participants towards these states. In particular, the authors relate changes in option IV to changes in macroeconomic announcements, through the impact of these announcements on the moments of the SPD function.
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SAMBORSKI, ANDRZEJ STANISŁAW. "Zmienność temperatury powietrza w Zamościu w latach 1980–2009." Agronomy Science 68, no. 2 (June 28, 2013): 69–70. http://dx.doi.org/10.24326/as.2013.2.8.
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W Zamościu, wraz z powołaniem do życia Oddziału Wydziału Rolniczego Uniwersytetu Przyrodniczego w Lublinie, rozpoczęto zbieranie materiałów dokumentujących warunki atmosferyczne mające wpływ na wielkość produkcji roślinnej. Początkowo był to „Biuletyn Agrometeorologiczny”, wydawany przez IMGW w Warszawie, w którym publikowano wyniki pomiarów ze stacji meteorologicznej położonej w Zamościu przy ul. Obronnej 1. Rozwój Oddziału Wydziału Rolniczego, powstanie Pracowni Agroklimatologii, a w dalszej kolejności Zakładu i wreszcie Katedry Ochrony i Kształtowania Środowiska przyczyniły się m.in. do założenia na terenie Gospodarstwa Doświadczalnego stacji meteorologicznej. Niniejsza praca prezentuje wyniki zweryfikowanych wartości temperatury powietrza, która była mierzona w Zamościu w okresie ostatnich 30 lat. W pracy scharakteryzowano zmienność średnich miesięcznych wartości temperatur powietrza ze szczególnym uwzględnieniem okresu wegetacyjnego (kwiecień–październik). Największe średnie miesięczne wartości temperatur powietrza notowano w lipcu – od 15,5°C w 1984 do 23,3°C w 2006 r., a najmniejsze w styczniu – od -12,8°C w 1987 do 3,1°C w 2007 r. W badanym okresie występowały odstępstwa od tej reguły. I tak w latach: 1982, 1984, 1985, 1986, 1990, 1992, 1996, 2000, 2004, 2008 średnia miesięczna temperatura powietrza w lipcu była niższa niż w sierpniu, a temperatura w styczniu w latach: 1982, 1983, 1984, 1985, 1986, 1991, 1993, 1994, 1999, 2001, 2003, 2005, 2007 wyższa niż w lutym. W analizowanym 30-leciu obserwowano istotne wahania wartości temperatur powietrza z roku na rok, efektem czego są zmiany (zarówno pozytywne, jak i negatywne) mające wpływ na wielkość i jakość produkcji roślinnej.
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Kim, Tae-Hoon, Guebuem Kim, Yuan Shen, and Ronald Benner. "Strong linkages between surface and deep-water dissolved organic matter in the East/Japan Sea." Biogeosciences 14, no. 9 (May 17, 2017): 2561–70. http://dx.doi.org/10.5194/bg-14-2561-2017.
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Abstract. Vertical and horizontal distributions of total dissolved amino acids (TDAAs), dissolved organic carbon (DOC), and dissolved organic nitrogen (DON) were measured in the East/Japan Sea (EJS). The euphotic zone of this sea is N-limited, and the N : P ratio is ∼ 13 below 200 m depth. Elevated TDAA concentrations (137 ± 34 nM) and DOC-normalized yields (0.8 ± 0.2 % of DOC) were observed in deep waters ( ≥ 1000 m) of the EJS and compared with those in the deep North Pacific Ocean. Significantly high TDAA concentrations and yields were observed in a region of deep-water formation, indicating the convection of margin-derived bioavailable dissolved organic matter (DOM) to deep waters. Declining TDAA concentrations (36 ± 12 %) and yields (33 ± 13 %) were observed between 1000 and 3000 m throughout the EJS, indicating the utilization of bioavailable DOM in deep waters. Concentrations of the D-enantiomers of amino acids (Ala, Glx, Asx, and Ser) were relatively high in deep waters of the EJS, indicating substantial bacterial contributions to DOM from surface and upper mesopelagic waters. Climate warming during the past few decades in the EJS is weakening deep convection during the winter, and one consequence of this reduction in deep convection is a decline in the supply of bioavailable DOM from surface waters.
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Anisa Fadilah and Roestaman. "Analisis Struktur Bawah Jembatan 4 Kota Baru Parahyangan." Jurnal Konstruksi 15, no. 1 (September 21, 2017): 15–30. http://dx.doi.org/10.33364/konstruksi/v.15-1.581.
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Pada umumnya struktur jembatan terbagi menjadi dua bagian yaitu struktur bawah dan struktur atas. Studi kasus yang diangkat hanya mengenai struktur bawah abutment dan pilar dengan tujuan mendapatkan besarnya kekuatan terhadap beban kerja yang terjadi, besarnya kebutuhan tulangan struktur pilar, serta besarnya daya dukung izin aksial pondasi. Metode yang digunakan pada adalah dengan mengadakan studi literatur untuk melakukan analisis banding kekuatan struktur hasil analitis dengan dilapangan. Dimensi yang ditinjau telah memenuhi syarat terhadap stabilitas guling ≥ 2,2 dan stabilitas geser ≥ 1,1. Daya dukung izin bored pile dari masing – masing metode yaitu sebesar 801 ton, 218,93 ton, 678,24 ton pada abutment serta 803,72 ton, 227,47 ton, 678,24 ton pada pilar, sementara dilapangan sebesar 500 dan 600 ton. Untuk perhitungan tulangan mutu beton yang digunakan adalah K 500 (fc’ = 41,5 MPa) dan K 300 (fc’ = 24,9 MPa). Kebutuhan tulangan satu pier wall didapat As total 120000 mm2, sedangkan As total dilapangan sebesar 123791,36 mm2. Kebutuhan tulangan lentur pile cap Asx sebesar 4894 mm2, digunakan tulangan D32 – 150, Asy sebesar 4320 mm2 digunakan D32 - 150. Tulangan susut arah x sebesar 2447 mm2 digunakan tulangan 25 – 150, arah y sebesar 2160 mm2 dengan tulangan D25 – 200. Untuk tulangan geser arah x digunakan tulangan D13 – 350 dan arah y dengan tulangan D13 – 400.
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de Groot, Jos, and Steven Hijink. "Verslaggeving over ‘in-control’ door Nederlandse beursvennootschappen." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 11/12 (December 15, 2020): 477–93. http://dx.doi.org/10.5117/mab.94.59763.
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De onderwerpen ‘in control’ en de ‘in-control statement’ worden in de praktijk op verschillende manieren geïnterpreteerd en uitgelegd. Tegelijkertijd is in het afgelopen jaar vanuit verschillende invalshoeken (hernieuwde) belangstelling getoond voor nieuwe regelgeving voor verslaggeving over ‘in-control’ zijn. Dit praktijkonderzoek van 91 jaarverslagen over 2019 van Nederlandse beursvennootschappen toont aan dat de bestuursverklaring uit de Code 2016 op alle vier de sub-elementen voor het overgrote deel wordt gevolgd door de AEX-, AMX- en AScX-fondsen. Bij de lokale beursvennootschappen behorende tot de overige-fondsen is dat significant lager. Van de 91 onderzochte beursvennootschappen nemen er 41 in het bestuursverslag 2019 een expliciete ‘in-control verklaring’ over het effectief functioneren van de interne risicobeheersings- en controlesystemen op, ondanks dat dit sinds de Code 2016 niet meer wordt voorgeschreven. Consistentie is in de ‘in-control verklaringen’ ver te zoeken; ze zijn een cocktail van toepassing van de best practice bepalingen uit de Code 2003, de Interpretatie Frijns (MCCG 2005), de Code 2008 en het Herzieningsvoorstel Code 2016 (MCCG 2016a).
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Ramadan, Imad Zeyad. "Macroeconomic Approach of the Determinants of Stock Price Movements in Jordan." Asian Journal of Finance & Accounting 8, no. 2 (August 13, 2016): 60. http://dx.doi.org/10.5296/ajfa.v8i2.8616.
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<p>This study aimed to test the effect of macroeconomic factors on the movements of stock prices of Jordanian industrial companies listed in Amman Stock Exchange (ASE) in order to provide empirical evidence about the determinants of the movements of stock prices. To achieve this objective, all the 77 Jordanian industrial firms listed at ASE for fifteen years from 2000 to 2014 have been selected, resulting in 1054 firm-year observations. The unbalanced pooled cross-sectional time series multiple least square regression method has been used to present data analysis. while the experiential results showed significant negative effect of two of the macroeconomic factors, namely, interest and inflation rates, on the movements of the Jordanian industrial companies stock prices, results found that the effect of money supply and GDP on the movements of stock prices were significantly positive. These results are consistent with (Mukherjee and Naka, 1995, Zhao, 1999 & Udegbunam and Eriki, 2001, Al-Qenae, Li & Wearing, 2002, Dimitrios Tsoukalas, 2003 , Ibrahim 2003; Chaudhuri and Smiles, 2004)</p>
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Mitra, Santanu, Hakjoon Song, and Joon Sun Yang. "The Effect of Auditing Standard No. 5 on Audit Report Lags." Accounting Horizons 29, no. 3 (February 1, 2015): 507–27. http://dx.doi.org/10.2308/acch-51052.
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SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process timelier by reducing audit report lags. We investigate the impact of AS5 on audit report lags over an extended period from 2006 to 2011 and find that audit report lags are lower in the AS5 years (2007–2011) relative to the AS2 years (2006–2007). But this reduction is evident mostly for the firms with clean SOX 404 opinions. The presence of material internal control weaknesses (ICW) significantly increases audit report lags, but AS5 does not have any incremental moderating effect on report lags and the ICW relationship. Tests for the firms with company-level and account-specific ICWs demonstrate identical results. Additional analyses show that the learning curve effect takes place rapidly in the early part of the AS5 period and audits continue to remain efficient in terms of reduced report lags in the latter part of the AS5 period relative to the AS2 period. The year-to-year change analyses for the AS5 period further corroborate this result. Overall, our study demonstrates that the top-down, risk-based approach under AS5 makes the audit process more efficient and timelier by decreasing audit report lags. Data Availability: Data are available from public sources identified in the paper.
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Erol, Isil, and Tanja Tyvimaa. "Explaining the premium to NAV in publicly traded Australian REITs, 2008–2018." Journal of Property Investment & Finance 38, no. 1 (September 17, 2019): 4–30. http://dx.doi.org/10.1108/jpif-06-2019-0078.
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Purpose The purpose of this paper is to explore the levels and determinants of net asset value (NAV) premiums/discounts for publicly traded Australian Real Estate Investment Trust (A-REIT) market during the last decade. A-REITs were severely affected by the global financial crisis as S&P/ASX 200 A-REIT index-listed property stocks experienced 47 per cent discount to NAV, on average, in 2008–2009 crisis. Since 2013, A-REIT sector has exhibited a strong recovery from the financial crisis and traded at high premiums to date. Understanding the relationship between pricing in the public and private real estate markets has taken on great importance as A-REITs continue to trade at significant premium to NAV unlike their counterparts in the USA and Europe. Design/methodology/approach This paper follows a rational approach to explain variations in NAV premiums and explores the company-specific factors such as liquidity, financial leverage, size, stock price volatility and portfolio diversification behind the A-REIT NAV premiums/discounts. The study specifies and estimates a model of cross-sectional and time variation in premiums/discounts to NAV using semi-annual data for a sample of 40 A-REITs over the 2008–2018 period. Findings The results reveal that A-REIT premiums to NAV can be explained not only by the liquidity benefit of listed property stocks but also positive financial leverage effect. During the past decade, A-REITs have followed an aggressive approach in financing their growth by using borrowed funds to purchase assets as the income from the property offsets the cost of borrowing and the risk that accompanies it. Debt-to-equity ratio has to be considered as an important source of NAV premiums as highly geared A-REITs that favoured debt financing over equity financing traded at significant premiums to NAV of their underlying real estate assets. Practical implications The paper includes implications for the REIT market investors. The regression analysis shows that specialty A-REITs with a focus on creative market niches traded at higher premiums compared with other property stocks, especially in the post-GFC recovery period. Specialty REITs are more highly valued by the market than their traditional specialised counterparts (e.g. office and retail REITs), and those pursuing a diversified strategy. Originality/value This paper presents an Australian case study as the A-REIT market provides a suitable environment for testing the effect of financial gearing on the REIT premium to NAV. The study provides empirical evidence supporting the importance of debt-to-equity ratio in explaining the variation in A-REIT NAV premiums.
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Cheikh Rouhou, Nadia, Fatma Wyème Ben Mrad Douagi, Khaled Hussainey, and Ahmad Alqatan. "The impact of IFRS mandatory adoption on KPIs disclosure quality." Risk Governance and Control: Financial Markets and Institutions 11, no. 3 (2021): 55–66. http://dx.doi.org/10.22495/rgcv11i3p4.
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The aim of this study is to investigate context, the impact of International Financial Reporting Standards (IFRS) on the Key Performance Indicators’ (KPIs) disclosure quality in the United Kingdom (UK). We used the UK listed firms FTSE 350 in the stock exchange market during the pre-IFRS period and the post-IFRS period (2003 to 2004, and 2006 to 2013). In particular, we examine special events such as the emergence of the 2006 UK Accounting Standard Body (ASB) Guidelines for KPIs best practice, the 2010 IFRS Management Commentary, and the phenomenon of the 2008 financial crisis. The results of this paper show that the UK’s mandatory adoption of IFRS has had a positive and significant effect on the KPIs’ disclosure quality. The results demonstrate, also, that together with the emergence of the 2006 UK ASB Guidelines, the 2008 financial crisis, and the 2010 IFRS Management Commentary have had a positive and significant influence on the quantity and quality of the KPIs’ disclosure.
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Wang, Justine, Alla Koblyakova, Piyush Tiwari, and John S. Croucher. "Is the Australian housing market in a bubble?" International Journal of Housing Markets and Analysis 13, no. 1 (April 12, 2018): 77–95. http://dx.doi.org/10.1108/ijhma-03-2017-0026.
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Purpose This paper aims to explore principal drivers affecting prices in the Australian housing market, aiming to detect the presence of housing bubbles within it. The data set analyzed covers the past two decades, thereby including the period of the most recent housing boom between 2012 and 2015. Design/methodology/approach The paper describes the application of combined enhanced rigorous econometric frameworks, such as ordinary least square (OLS), Granger causality and the Vector Error Correction Model (VECM) framework, to provide an in-depth understanding of house price dynamics and bubbles in Australia. Findings The empirical results presented reveal that Australian house prices are driven primarily by four key factors: mortgage interest rates, consumer sentiment, the Australian S&P/ASX 200 stock market index and unemployment rates. It finds that these four key drivers have long-term equilibrium in relation to house prices, and any short-term disequilibrium always self-corrects over the long term because of economic forces. The existence of long-term equilibrium in the housing market suggests it is unlikely to be in a bubble (Diba and Grossman, 1988; Flood and Hodrick, 1986). Originality/value The foremost contribution of this paper is that it is the first rigorous study of housing bubbles in Australia at the national level. Additionally, the data set renders the study of particular interest because it incorporates an analysis of the most recent housing boom (2012-2015). The policy implications from the study arise from the discussion of how best to balance monetary policy, fiscal policy and macroeconomic policy to optimize the steady and stable growth of the Australian housing market, and from its reconsideration of affordability schemes and related policies designed to incentivize construction and the involvement of complementary industries associated with property.
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Teh, David, and Brian Corbitt. "Building sustainability strategy in business." Journal of Business Strategy 36, no. 6 (November 16, 2015): 39–46. http://dx.doi.org/10.1108/jbs-08-2014-0099.
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Purpose – The purpose of this paper is to explore environmental sustainability (eco-sustainability) policy and strategy adoption and implementation in Australian companies. Specifically, it assesses what influences the extent of organizational eco-sustainability strategy implementation. Design/methodology/approach – This research used semi-structured interviews with senior executive from a list of the Australian Securities Exchange (ASX) 200 companies in banking, materials, real estate and transportation industry groups. A purposive sampling method was used to select the most appropriate participants. The “elite” interviewing method was adopted with persons who are recognized as the expert in the topic under investigation. Finally, an interpretative approach to data analysis was used. Findings – The paper shows the importance of eco-sustainability strategy alignment with the overall business strategy. Similarly, organizational structure and systems are recognized to be equally important. The senior executives also agreed that shared values, passionate skilled and experienced staff, the Board and senior management, as well as governance, are critical in ensuring a successful adoption and implementation of organizational eco-sustainability policy and strategy. Practical implications – This research provides some understanding of how organizations implement their eco-sustainability policy and strategy and what influences the extent of their eco-sustainability strategy implementation, and answers to why each dimension is important for a particular organization was gained through interviews with the senior executives. This paper also facilitates a better understanding of the relative importance placed on each dimension as a factor influencing eco-sustainability adoption and implementation. Originality/value – Drawing on theories from various disciplines and the McKinsey Seven S’s framework, this paper strengthens the foundation for industry practitioners to understand what influences the success of the eco-sustainability strategy adoption and implementation.
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Luh, P. B. "T-ASE Reviewers for 2003/2004." IEEE Transactions on Automation Science and Engineering 1, no. 2 (October 2004): 170–71. http://dx.doi.org/10.1109/tase.2004.837584.
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Luh, P. B. "T-ASE Reviewers for 2004/2005." IEEE Transactions on Automation Science and Engineering 2, no. 4 (October 2005): 403–6. http://dx.doi.org/10.1109/tase.2005.858418.
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Willer, Andrea, Joachim Gerß, Thorsten König, Dieter Franke, Hans-Jürgen Kühnel, Günter Henze, Arendt von Stackelberg, et al. "Anti–Escherichia coli asparaginase antibody levels determine the activity of second-line treatment with pegylated E coli asparaginase: a retrospective analysis within the ALL-BFM trials." Blood 118, no. 22 (November 24, 2011): 5774–82. http://dx.doi.org/10.1182/blood-2011-07-367904.
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Abstract Hypersensitivity reactions limit the use of the antileukemic enzyme asparaginase (ASE). We evaluated Ab levels against Escherichia coli ASE and ASE activity in 1221 serum samples from 329 patients with acute lymphoblastic leukemia who had received ASE treatment according to the ALL-BFM 2000 or the ALL-REZ BFM 2002 protocol for primary or relapsed disease. ASE activity during first-line treatment with native E coli ASE and second-line treatment with pegylated E coli ASE was inversely related to anti–E coli ASE Ab levels (P < .0001; Spearman rank order correlation). An effect on ASE activity during second-line treatment with pegylated E coli ASE was, however, only observed when anti–E coli ASE Ab levels were high (> 200 AU/mL). In the presence of moderate or intermediate Ab levels (6.25-200 AU/mL) the switch from native to pegylated E coli ASE resulted in a significant increase of ASE activity above the threshold of 100 U/L (P < .05). Erwinia chrysanthemi ASE activity was not correlated with anti–E coli ASE Ab levels. Erwinia ASE was found to be the best ASE alternative if Ab levels against E coli ASE exceed 200 AU/mL. This retrospective analysis is the first to describe the relationship between the level of anti–E coli ASE Abs and serum activity of pegylated E coli ASE used second-line after native E coli ASE. These studies are registered at http://clinicaltrials.org as NTC00430118 and NCT00114348.
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Murphy, Daniel P., Paul E. Drawz, and Robert N. Foley. "Trends in Angiotensin-Converting Enzyme Inhibitor and Angiotensin II Receptor Blocker Use among Those with Impaired Kidney Function in the United States." Journal of the American Society of Nephrology 30, no. 7 (June 5, 2019): 1314–21. http://dx.doi.org/10.1681/asn.2018100971.
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BackgroundAlthough hypertension is common in CKD and evidence-based treatment of hypertension has changed considerably, contemporary and nationally representative information about use of angiotensin-converting enzyme (ACEs) inhibitors or angiotensin II receptor blockers (ARBs) in CKD is lacking.MethodsWe examined ACE/ARB trends from 1999 to 2014 among 38,885 adult National Health and Nutrition Examination Survey participants with creatinine-based eGFR<60 ml/min per 1.73 m2 or urinary albumin-to-creatinine ratio ≥30 mg/g.ResultsOf 7085 participants with CKD, 34.9% used an ACE/ARB. Across four eras studied, rates of use rose significantly (rates were 25.5% in 1999–2002, 33.3% in 2003–2006, 39.0% in 2007–2010, and 40.1% in 2011–2014) but appeared to plateau after 2003. Among those with CKD, use was significantly greater among non-Hispanic white and black individuals (36.1% and 38.2%, respectively) and lower among Hispanic individuals (26.7%) and other races/ethnicities (29.3%). In age-, sex-, and race/ethnicity-adjusted models, ACE/ARB use was significantly associated with era (adjusted odds ratios [aOR], 1.41; 95% confidence interval [95% CI], 1.14 to 1.74 for 2003–2006, 1.84; 95% CI, 1.48 to 2.28 for 2007–2010, and 2.02; 95% CI, 1.61 to 2.53 for 2011–2014 versus 1999–2002); it also was significantly associated with non-Hispanic black versus non-Hispanic white race/ethnicity (aOR, 1.40; 95% CI, 1.19 to 1.66). Other multivariate associations included older age, men, elevated BMI, diabetes mellitus, treated hypertension, cardiac failure, myocardial infarction, health insurance, and receiving medical care within the prior year.ConclusionsRates of ACE/ARB use increased in the early 2000s among United States adults with CKD, but for unclear reasons, use appeared to plateau in the ensuing decade. Research examining barriers to care and other factors is needed.
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Lama, Tek, and Warwick Wyndham Anderson. "Company characteristics and compliance with ASX corporate governance principles." Pacific Accounting Review 27, no. 3 (August 3, 2015): 373–92. http://dx.doi.org/10.1108/par-12-2013-0104.
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Purpose – This study aims to examine whether company characteristics determine the structure and composition of a company’s board. In particular, it investigates the three board-design choices that Australian-listed companies make in the context of Australian Stock Exchange (ASX) corporate governance principles (published in 2003) where they are allowed to depart from the recommended best-practice board structure if the departure better serves their unique board and governance requirements. Design/methodology/approach – A logistic regression is performed on a cross-section of data for 258 ASX-listed companies averaged over the years 2004 to 2007, using the company variables size, age, leverage, ownership concentration, profitability, liquidity, price-earnings ratio, market-to-book ratio and cross-listing. Findings – The study finds that size has a strong, statistically significant impact on all three principles. Ownership concentration, price-earnings ratio and age have statistically significant impacts on the likelihood of compliance with at least one principle but have no consistent influence over all. This finding supports the underlying philosophy of the ASX corporate governance principles that flexible guidelines serve companies better than inflexible rules. Originality/value – This study breaks new ground in empirically investigating the effect of company variables on compliance with the ASX’s Principles of 2003, which are new for Australia in requiring an “if not, why not” response from companies.
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Wang, Renlei, Shaohua Liu, Feng Zhou, and Chunxia Ding. "Exogenous Ascorbic Acid and Glutathione Alleviate Oxidative Stress Induced by Salt Stress in the Chloroplasts of Oryza sativa L." Zeitschrift für Naturforschung C 69, no. 5-6 (June 1, 2014): 226–36. http://dx.doi.org/10.5560/znc.2013-0117.
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The effects of exogenous ascorbic acid (AsA) and reduced glutathione (GSH) on antioxidant enzyme activities [superoxide dismutase (SOD), ascorbate peroxidase (APX), and glutathione reductase (GR)] and the contents of malondialdehyde (MDA) and H2O2, as well as of endogenous AsA and GSH, in the chloroplasts of two rice cultivars, the salt-tolerant cultivar Pokkali and the salt-sensitive cultivar Peta, were investigated. Exogenous AsA and GSH enhanced SOD, APX, and GR activities, increased endogenous AsA and GSH contents, and reduced those of H2O2 and MDA in the chloroplasts of both cultivars under salt stress (200 mM NaCl), but the effects were significantly more pronounced in cv. Pokkali. GSH acted more strongly than AsA on the plastidial reactive oxygen scavenging systems. These results indicated that exogenous AsA and GSH differentially enhanced salinity tolerance and alleviated salinity-induced damage in the two rice cultivars
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Adhikari, Subash, Binod Guragai, and Ananth Seetharaman. "Market Response to Audited Internal Control Weakness Disclosures." Journal of Forensic Accounting Research 5, no. 1 (August 4, 2020): 2–20. http://dx.doi.org/10.2308/jfar-19-016.
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ABSTRACT To help guard against weaknesses in internal control over financial reporting (ICFR), the Sarbanes-Oxley Act of 2002 requires certain filers to have their ICFR assertions audited. Beneish et al. (2008) show that market participants fail to react negatively to adverse ICFR audit opinions. This is puzzling because weak ICFR heightens the risk of fraud or materially misstated financial statements. Our study reexamines this issue for the time periods covered by Auditing Standard No. 2 (AS2) and Auditing Standard No. 5 (AS5). We too find no significant negative market reaction to the disclosure of adverse ICFR audits in the AS2 era. However, we show that markets react negatively for first-time disclosures of adverse ICFR audits after the adoption of AS5. Furthermore, in the AS5 regime, markets seem to differentiate between entity-wide versus account-specific ICFR weaknesses. We also show that correcting previous ineffective ICFR results in a positive market reaction. Data Availability: Data are available from sources cited in the text.
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Adhikari, Subash, Binod Guragai, and Ananth Seetharaman. "Market Response to Audited Internal Control Weakness Disclosures." Journal of Forensic Accounting Research 5, no. 1 (August 4, 2020): 2–20. http://dx.doi.org/10.2308/jfar-19-016.
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ABSTRACT To help guard against weaknesses in internal control over financial reporting (ICFR), the Sarbanes-Oxley Act of 2002 requires certain filers to have their ICFR assertions audited. Beneish et al. (2008) show that market participants fail to react negatively to adverse ICFR audit opinions. This is puzzling because weak ICFR heightens the risk of fraud or materially misstated financial statements. Our study reexamines this issue for the time periods covered by Auditing Standard No. 2 (AS2) and Auditing Standard No. 5 (AS5). We too find no significant negative market reaction to the disclosure of adverse ICFR audits in the AS2 era. However, we show that markets react negatively for first-time disclosures of adverse ICFR audits after the adoption of AS5. Furthermore, in the AS5 regime, markets seem to differentiate between entity-wide versus account-specific ICFR weaknesses. We also show that correcting previous ineffective ICFR results in a positive market reaction. Data Availability: Data are available from sources cited in the text.
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Lopes, Paula, Sara Pereira, Pedro Moura, and Amália Carvalho. "Avaliação de competências de literacia mediática: o caso português." Revista Observatório 1, no. 2 (December 8, 2015): 42. http://dx.doi.org/10.20873/uft.2447-4266.2015v1n2p42.
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O que são e como se avaliam as competências de literacia mediática dos indivíduos? O que tem sido feito em Portugal em matéria de avaliação deste tipo de competências? Este artigo reflete sobre estas questões e revela o caso português: pouco explorado, limitado, mas em notável crescimento. Aqui se apresentam os estudos portugueses de avaliação de competências de literacia mediática mais significativos, as suas metodologias e principais conclusões. Uma nota curiosa: todos foram desenvolvidos na última década.PALAVRAS-CHAVE: Literacia mediática, competências, competências de literacia mediática, avaliação de competências de literacia mediática. ABSTRACTWhat are media literacy competences of individuals and how to assess those competences? What research projects have been conducted in Portugal in this specific field? This article intends to discuss on these issues and to approach the Portuguese case: little explored, limited, but in significant growth. Therefore, Portuguese studies on media literacy competences assessment, their methodologies and key findings will be presented. A curious note: all were developed in the last decade.KEYWORDS: Media literacy, competencies, media literacy competencies, media literacy assessment. RESUMEN¿Qué y cómo evaluar las habilidades de alfabetización mediática de los individuos? ¿Que se ha hecho en Portugal, en este tipo de evaluación? Este artículo reflexiona sobre estas preguntas y revela el caso portugués: poco explotado, pero en notable crecimiento. Aquí se presentan los estudios portugueses mas significativos acerca de la evaluación de habilidades de alfabetización mediática, sus metodologías y conclusiones principales. Nota curiosa: todos fueron desarrollados en la última década.PALABRAS CLAVE: Alfabetización mediática, competencias, competencias de la alfabetización mediática, evaluación de competencias de la alfabetización mediática. ReferênciasÁVILA, Patrícia. A Literacia dos Adultos - Competências-chave na Sociedade do Conhecimento. Oeiras: Celta, 2008.CARVALHO, Amália. Avaliação dos níveis de literacia mediática: Estudo exploratório com adultos no mercado de trabalho (dissertação de mestrado). Braga: CECS-Uminho, 2015.Comissão Europeia. Recomendação da Comissão sobre literacia mediática no ambiente digital para uma indústria audiovisual e de conteúdos mais competitiva e uma sociedade do conhecimento inclusiva. Recomendação 2009/625/CE de 20 de agosto. EU, European Commission, 2009.COSTA, António Firmino da. Competências para a sociedade educativa: Questões teóricas e resultados de investigação. In: ALMEIDA, João Ferreira de (ed.). Cruzamentos de Saberes. Aprendizagens Sustentáveis. Lisboa: Fundação Calouste Gulbenkian, 2003.HOSKINS, Bryony; CRICK, Ruth Deakin. Learning to learn and civic competences: Different currencies or two sides of the same coin? JRC Scientific and Technical Reports - EU, European Commission, 2008.JOÃO, Sílvia G.; MENEZES, Isabel. Construção e validação de indicadores de literacia mediática. Comunicação e Sociedade, Braga, vol. 13, 2008.KIRSCH, Irwin; JUNGEBLUT, Ann; JENKINS, Lynn; KOLSTAD, Andrew. Adult Literacy in America: A First Look at the Results of the National Adult Literacy Survey. Washington: National Center for Education Statistics, 1993.LE BOTERF, Guy. De la Compétence. Ensai sur un Attracteur Étrange. Paris: LesÉditions d'Organisation, 1994.LE BOTERF, Guy. Construir as Competências Individuais e Coletivas. Porto: Edições Asa, 2005.LOPES, Paula. Literacia(s) e literacia mediática. CIES e-working paper, CIES-IUL, nº 110/2011, 2011.LOPES, Paula. Literacia Mediática e Cidadania: Práticas e Competências de Adultos em Formação na Grande Lisboa (tese de doutoramento). Lisboa: ISCTE-IUL, 2014.LYMAN, Helen Huguenor. Literacy education as library community services. Library Trends, 28 (2), 1979.PEREIRA, Sara; PINTO, Manuel; MOURA, Pedro. Níveis de Literacia Mediática. Estudo Exploratório com Jovens do 12º ano. Braga: CECS-UM, 2015.PERRENOUD, Philippe. Construir as Competências desde a Escola. Porto Alegre: Artmed, 1999.PERRENOUD, Philippe. Novas Competências para Ensinar. Porto Alegre: Artmed, 2000.PERRENOUD, Philippe. Aprender a Negociar a Mudança em Educação. Porto: Edições Asa, 2002.PERRENOUD, Philippe. Porquê Construir Competências a partir da Escola? Desenvolvimento da Autonomia e Luta contra as Desigualdades. Porto: Edições Asa, 2003.PERRENOUD, Philippe. Os Ciclos de Aprendizagem. Porto Alegre: Artmed, 2004.PERRENOUD, Philippe. Escola e Cidadania. O Papel da Escola na Formação para a Democracia. Porto Alegre: Artmed Editora, 2005.PERRENOUD, Philippe; THURLER, Monica Gather; MACEDO, Lino de; MACHADO, Nilson José; ALLESSANDRINI, Cristina Dias. As Competências para Ensinar no Século XXI. A Formação dos Professores e o Desafio da Avaliação. Porto Alegre: Artmed Editora, 2002.REY, Bernard. As Competências Transversais em Questão. Porto Alegre: Artmed, 2002.REY, Bernard et al. As Competências na Escola. Aprendizagem e Avaliação. Porto: Edições Gailivro, 2005.ROPÉ, Françoise; TANGUY, Lucie. Introduction. In: ROPÉ, Françoise; TANGUY, Lucie (orgs.). Savoirs et Compétences. De l'Usage de ces Notions dans l'École et l'Entreprise. Paris: Éditions l'Harmattan, 1994.RYCHEN, Dominique Simone; SALGANIK, Laura Hersh (orgs.). Key Competencies for a Successful Life and a Well-Functioning Society. Gottingen: Hogrefe & Huber Publishers, 2003.SILVA, Sandra. Teorias da conspiração: Sedução e resistência a partir da literacia mediática (dissertação de mestrado). Porto: Faculdade de Letras da Universidade do Porto, 2010.TRIER, Uri Peter. Key competencies in OECD countries: Similarities and differences. In: In: RYCHEN, Dominique Simone; SALGANIK, Laura Hersh; McLaughin, Mary Elizabeth (eds.). Contributions to the Second DeSeCo Symposium. Neuchâtel: Swiss Federal Statistical Office, 2002.WEINERT, Franz E. Concept of competence: A conceptual clarification. In: RYCHEN, Dominique Simone; SALGANIK, Laura Hersh (orgs.). Defining and Selecting Key Competencies. Gottingen: Hogrefe and Huber Publications, 2001. Disponível em:Url: http://opendepot.org/2683/UMinho: http://repositorium.sdum.uminho.pt/handle/1822/39414 Abrir em (para melhor visualização em dispositivos móveis - Formato Flipbooks):Issuu / Calameo
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Bailey, Andrew D. "Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004–2005." Accounting Horizons 28, no. 4 (July 1, 2014): 889–99. http://dx.doi.org/10.2308/acch-50877.
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SYNOPSIS This commentary reflects my experiences with the U.S. Securities and Exchange Commission (SEC) during the academic year 2000/2001 (Academic Fellow) and the two calendar years 2004–2005 (Deputy Chief Accountant [Professional Practice]). These comments reflect only my thoughts without citations in support of or contrary to those thoughts and resulting opinions. The topics covered in this commentary include: (1) early staff relations between the PCAOB and SEC in their respective roles of audit standard setter and oversight agency; (2) the PCAOB decision to act as the sole audit standard setter for registered public companies displacing the AICPA in this role; (3) the PCAOB's approach to “revising” the interim audit standards through Rule 3101, Certain Terms Used in Auditing and Related Professional Practice Standards; (4) Audit Standard 3 (AS3), Audit Documentation; and (5) Audit Standard 2 (AS2), An Audit of Internal Control over Financial Reporting Performed in Conjunction With an Audit of Financial Statements. I will also comment on several observations made by others concerning the competence of PCAOB staff and the PCAOB Board members to set audit standards and perform meaningful inspections. I conclude with a brief note on the international aspects of PCAOB actions during this period.
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Roberto, Sergio Ruffo, Ronan Carlos Colombo, Fábio Yamashita, Alessandro Jefferson Sato, Bruno da Silva Jubileu, and João Pedro Silvestre. "Characterization of grape cultivars for processing and fresh market production in a subtropical área." Agronomy Science and Biotechnology 3, no. 2 (December 15, 2017): 88. http://dx.doi.org/10.33158/asb.2017v3i2p88.
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The aim of this research was to diversify the grape production system, currently based on table grapes, in the subtropical region of Parana state, Brazil, through the introduction of cultivars for processing and fresh market production. A field trial was carried out in an experimental vineyard of 'Isabel' and 'Jacquez' American grapes, as well as 'Cabernet Sauvignon' and 'Tannat' European grapes, located in the city of Maringá. Two cycles were evaluated (2003/2004 and 2004/2005 seasons). The phenological development of grape cultivars and the thermal demand (degree day - DD) were characterized in order to determine means to predict harvest. The physicochemical characteristics of berries and clusters were determined from early ripening to harvest. In the 2003/2004 season, the cycle duration of 'Isabel', 'Jacquez', 'Cabernet Sauvignon' and 'Tannat', as well their thermal demand were: 127, 126, 126 and 139 days, and 1,238, 1,287, 1,221 and 1,382 DD, respectively. In the 2004/2005 season, the means were: 135, 149, 132 and 139 days, and 1,308, 1,454, 1,295 and 1,375 DD, respectively. The production per plant and yield in 2003/2004 were: 3.0, 14.2, 3.2 and 12.9 kg per plant and 7.5, 35.5, 5.3 and 21.4 t ha-1, respectively, whereas in 2004/2005 the means were: 9.9, 15.4, 9.9 and 6.0 kg per plant, and 24.9, 38.5, 24.9 and 15.9 t ha-1, respectively. Based on these results, it is possible to conclude that the American and European grape cultivars evaluated present good adaptation and have high potential to be grown in the subtropical area of Parana state.
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RADZKA, ELŻBIETA, JOLANTA JANKOWSKA, and MARIA MARKOWSKA. "Intensywność i częstość występowania przymrozków przygruntowych i wysokich w RSD Zawady." Agronomy Science 69, no. 4 (December 28, 2014): 94–101. http://dx.doi.org/10.24326/as.2014.4.10.
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Celem pracy było określenie intensywności i częstości występowania przymrozków przygruntowych i wysokich w Rolniczej Stacji Doświadczalnej Zawady w latach 2002–2013. Przeanalizowano intensywność i częstość występowania przymrozków przygruntowych (5 cm nad gruntem) i wysokich (200 cm nad gruntem) i wiosną, i jesienią. Wyznaczono daty występowania przymrozków ostatnich wiosennych i pierwszych jesiennych. Określono również liczbę dni z przymrozkiem w poszczególnych klasach intensywności zależnie od pory roku (wiosna, jesień). Roczna liczba dni z przymrozkiem przygruntowym w RSD Zawady w latach badań przewyższała liczbę dni z przymrozkiem wysokim lub była jej równa. Wyjątek stanowią lata 2005 i 2009, w których sytuacja była odwrotna. Częstość występowania przymrozków łagodnych była znacznie większa niż silnych. Przymrozki silne częściej występowały wiosną niż jesienią. W obu analizowanych porach roku przymrozki łagodne częściej notowano na wysokości 200 cm nad gruntem, a średnie i silne 5 cm nad gruntem. Daty występowania przymrozków przygruntowych łagodnych, ostatnich wiosennych i pierwszych jesiennych były zbliżone do dat występowania przymrozków wysokich o tej samej intensywności. Natomiast przymrozki przygruntowe średnie i silne kończyły się później wiosną i zaczynały wcześniej jesienią niż przymrozki wysokie.
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Šařec, Petr, Ondřej Šařec, and Katarzyna Gil. "Field trials on grain maize cultivation technologies in 2004, 2005 and 2006." Agronomy Science 63, no. 2 (June 23, 2008): 21–27. http://dx.doi.org/10.24326/as.2008.2.4.
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The paper presents the results of field studies that assess the influence of various technologies of maize-for-grain cropstand establishment on not only its yield, but also on labour and fuel consumption, and individual cost components. The field studies were carried out since the year 2004 in all maize-growing regions of the Czech Republic. Farm businesses are monitored that perform either a conventional technology of soil cultivation comprising ploughing or a reduced-tillage technology. The studies showed no significant differences in grain yields between both technologies in question. On the other hand, labour consumption demonstrated highly significant differences, i.e. 56.2 % in favour of reduced-tillage. Significant differences in favour of reduced-tillage technology were proved as well with regard to fuel consumption, machinery and total costs.
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Krishnan, Jagan, Jayanthi Krishnan, and Hakjoon Song. "The Effect of Auditing Standard No. 5 on Audit Fees." AUDITING: A Journal of Practice & Theory 30, no. 4 (November 1, 2011): 1–27. http://dx.doi.org/10.2308/ajpt-10173.
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SUMMARY In June 2007, the PCAOB issued Auditing Standard No. 5 (AS5), superseding Auditing Standard No. 2 (AS2). AS5 significantly changed the rules relating to audits of internal control over financial reporting (ICFR). Policymakers expected AS5 to lead to improvements in audit efficiency and thus a general reduction in audit costs, and specifically a reduction in fees for smaller and less complex companies that were disproportionately affected by AS2. We investigate the impact of the change from AS2 to AS5 on audit fees. We restrict our analysis to stable client-auditor combinations to ensure that auditors had prior AS2 experience with the client before the transition to AS5. We find that, after controlling for other factors, audit fees were lower in the first two years of implementation of AS5 relative to the last year of AS2. The decrease in fees was the highest for companies that had remediated material weaknesses in their internal control and thus moved from an adverse opinion under AS2 to a clean opinion under AS5. Further, firms that received first-time adverse opinions on their internal control in the AS5 period paid lower fee premiums (relative to firms with clean opinions) than did firms with adverse reports in the last AS2 year. Finally, in contrast to policymakers' expectations that AS5 would generate cost savings by allowing the ICFR audits to be “scaled” for small and less complex firms, there is no evidence that the smallest firms benefited. Specifically, audit fee savings were found only for relatively more complex firms (measured by multiple segments and international operations).
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Russell, Ginny, Stephan Collishaw, Jean Golding, Susan E. Kelly, and Tamsin Ford. "Changes in diagnosis rates and behavioural traits of autism spectrum disorder over time." BJPsych Open 1, no. 2 (October 2015): 110–15. http://dx.doi.org/10.1192/bjpo.bp.115.000976.
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BackgroundThe increased proportion of UK children diagnosed with autism spectrum disorder (ASD) has been attributed to improved identification, rather than true increase in incidence.AimTo explore whether the proportion of children with diagnosis of ASD and/or the proportion with associated behavioural traits had increased over a 10-year period.MethodA cross-cohort comparison using regression to compare prevalence of diagnosis and behavioural traits over time. Participants were children aged 7 years assessed in 1998/1999 (n=8139) and 2007/2008 (n=13831).ResultsDuring 1998/1999, 1.09% (95% CI 0.86–1.37) of children were reported as having ASD diagnosis compared with 1.68% (95% CI 1.42–2.00) in 2007/2008: risk ratio (RR)=1.55 (95% CI 1.17–2.06), P=0.003. The proportion of children in the population with behavioural traits associated with ASD was also larger in the later cohort: RR=1.61 (95% CI 1.35–1.92), P<0.001. Increased odds of diagnosis at the later time point was partially accounted for by adjusting for the increased proportion of children with ASD-type traits.ConclusionsIncreased ASD diagnosis may partially reflect increase in rates of behaviour associated with ASD and/or greater parent/teacher recognition of associated behaviours.
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Chari, Ajai, Amitabha Mazumder, Lauren Ditrio, Zachary Galitzeck, and Sundar Jagannath. "A Phase II Trial of TBL 12 Sea Cucumber Extract in Patients with Untreated Asymptomatic Myeloma,." Blood 118, no. 21 (November 18, 2011): 3992. http://dx.doi.org/10.1182/blood.v118.21.3992.3992.
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Abstract Abstract 3992 Background: Patients with smoldering multiple myeloma (MM) may remain asymptomatic (ASx) for variable amounts of time and are therefore typically monitored without treatment. Chemoprevention trials using thalidomide have found the toxicity to be prohibitive and longer follow up is needed for the early systemic treatment with lenalidomide and dexamethasone of high risk ASxMM. Based on encouraging preclinical data with bioactive food supplements in MM curcumin (Bharti et al., Blood 2003), resveratrol (Bhardwaj et al, Blood 2006), and a component of green tea extract (Shammas et al, Blood 2006) many patients are already using these agents without definitive proof of efficacy or safety. The sphingolipids/glycosides contained in sea cucumbers have also been shown preclinically to have a number of antitumor properties including antiangiogenesis direct tumor cytotoxicity, and also of particular relevance to MM, the inhibition of osteoclastogenesis (Kariya et al, Carb Res 2004). TBL12, an extract of sea cucumber, has been commercially available since 1981 and used by human subjects as a food supplement without any reported toxicities. We therefore designed a pilot phase II study to determine the safety and efficacy of TBL12 in patients with ASxMM and here we present updated data. Methods: Patients were required to have ASxMM with measurable disease, defined as monoclonal immunoglobulin spike (m-spike) on serum electrophoresis of ≥ 1 g/dL and/or urine m spike of ≥ 200 mg/24 hours. If non-secretory, then abnormal free light chains (FLC) were required. A total of 20 patients with ASxMM were given open label TBL12, formulated as a liquid gel (manufactured by Unicorn Pacific Corporation, IND 103,543) to be kept frozen until the time of consumption. Patients ingested 2 units of 20 ml twice per day, for a total of 80 units per day. Disease parameters were monitored monthly and treatment was continued until disease progression. Results: 23 patients were screened, with 3 failures, and the remaining 20 patients proceeded with study treatment. The median age of the patient was 58 years (range 22–75), with 11 males and 9 females. The phenotypes were 14 IgG, 5 Ig A, and one kappa light chain. Generally, this was a population at high risk for progression of disease (PD), with 14 patients having a serum m spike > 3 g/dl and bone marrow plasma cells (BM PC) > 10%. The median BM PC for all patients was 38% (range 10 to 90). (With the additional high risk criteria of a FLC ratio <0.125 or >8, 13 patients were high risk.) Of the remaining 6 patients, all had immunoparesis and 4 had markedly elevated FLC ratios (range 307-incalculable) and the remaining 2 patients had 9.2 g urine m spike and an IgA phenotype. Compliance was excellent and the treatment was well tolerated with only grade 1 nausea. There was one SAE, a pneumococcal pneumonia requiring admission, which was felt to be unrelated to study treatment. A total of 9 patients remain on treatment, having completed a median of 24 monthly cycles of TBL12 (range 20–30 cycles). The median progression free survival (PFS) has not been reached by Kaplan-Meyer survival analysis, including for high risk patients. The best response to date has been a minimal response (MR) for 5 cycles. 3 patients are on intermittent bisphosphonates therapy q 3–12 months for osteoporosis or equivocal bone lesions unchanged since screening. 8 patients came off study for PD after a median of 7.5 cycles (range 2–18). The reasons for PD include: 1 hypercalcemia, 1 acute renal insufficiency (after 2 cycles with 9.2g urine m spike at screening), 2 for anemia (one after 3 cycles with 90% BM PC at screening), and 1 for a new bony lesion on MRI. 2 patients withdrew consent after cycle 6 and 8, and 1 was removed after cycle 13 due to investigator discretion after the pneumococcal pneumonia SAE. Conclusions: In this pilot study of high risk ASxMM patients, TBL12 is well tolerated and 9 (45%) patients remain on treatment with one MR noted. The expected rate of PD for high risk ASxMM is 52% at 2 years (Dispenzieri et al, Blood 2008) and to date, median PFS has not been reached in this study. Also, of note, in contrast to 10 of 16 pts in the placebo arm of lenalidomide in ASxMM study developing bone PD (Mateos et al, ASH 2009), only 1 patient in this study has bone PD. This may reflect anti-osteoclastogenesis effects of TBL12 observed in vitro. Further studies are required. Disclosures: No relevant conflicts of interest to declare.
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& Al-Barwary, Abdullah. "EFFECT OF ARTEMISIA SPLENDENS POWDER AND EXTRACT ON BROILER CHICKEN’S PERFORMANCE, LYMPHOID ORGAN WEIGHT, GUT MORPHOLOGY AND SERUM BIOCHEMICALS DURING COCCIDIOSIS CHALLENGE." IRAQI JOURNAL OF AGRICULTURAL SCIENCES 51, no. 2 (April 26, 2020): 611–18. http://dx.doi.org/10.36103/ijas.v51i2.988.
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The objective of this study was to investigate the efficacy of Artemisia splendens on performance, some serum biochemicals content, lymphoid organs and gut health of broiler chickens challenged with coccidia. This study was conducted at university of Duhok, college of agriculture. A total of 200 day-old Ross 308 chicks were assigned in to 5 treatments (4 replicates pens of 10 birds/pen): unchallenged control (negative control); challenged control (positive control); challenged supplemented with salinomycin in feed (anticoccidial); challenged supplemented with Artemisia splendens in drinking water (AS1) and challenged supplemented with Artemisia splendens in feed (AS2). On day 9, challenged birds were inoculated with 5000 sporulated oocysts of Eimeria. The results showed that on day 24, challenged birds in negative control, anticoccidial AS1 and AS2 had higher weight gain and feed conversion ratio compared to positive control. No significant differences were detected between Birds in AS1, AS2 Anticoccidial and negative control for body weight gain and feed conversion ratio. On day 35, birds in AS1 as negative control and anticoccidial groups had higher (P<0.01) body weight gain and feed conversion ration compared to positive control. Negative control, anticoccidial, AS1 and AS2 birds significantly increased villous height and villous height/crypt depth and decreased crept depth when compared to positive control at day 24. The serum globulin concentration of AS1 birds was significantly higher than birds in negative control, positive control and anticoccidial. In conclusion, these results demonstrated the protective effects of Artemisia splendens against performance during coccidiosis challenge.
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Burton, Deron C., Jonathan R. Edwards, Arjun Srinivasan, Scott K. Fridkin, and Carolyn V. Gould. "Trends in Catheter-Associated Urinary Tract Infections in Adult Intensive Care Units—United States, 1990–2007." Infection Control & Hospital Epidemiology 32, no. 8 (August 2011): 748–56. http://dx.doi.org/10.1086/660872.
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Background.Over the past 2 decades, multiple interventions have been developed to prevent catheter-associated urinary tract infections (CAUTIs). The CAUTI prevention guidelines of the Healthcare Infection Control Practices Advisory Committee were recently revised.Objective.To examine changes in rates of CAUTI events in adult intensive care units (ICUs) in the United States from 1990 through 2007.Methods.Data were reported to the Centers for Disease Control and Prevention (CDC) through the National Nosocomial Infections Surveillance System from 1990 through 2004 and the National Healthcare Safety Network from 2006 through 2007. Infection preventionists in participating hospitals used standard methods to identify all CAUTI events (categorized as symptomatic urinary tract infection [SUTI] or asymptomatic bacteriuria [ASB]) and urinary catheter–days (UC-days) in months selected for surveillance. Data from all facilities were aggregated to calculate pooled mean annual SUTI and ASB rates (in events per 1,000 UC-days) by ICU type. Poisson regression was used to estimate percent changes in rates over time.Results.Overall, 36,282 SUTIs and 22,973 ASB episodes were reported from 367 facilities representing 1,223 adult ICUs, including combined medical/surgical (505), medical (212), surgical (224), coronary (173), and cardiothoracic (109) ICUs. All ICU types experienced significant declines of 19%–67% in SUTI rates and 29%–72% in ASB rates from 1990 through 2007. Between 2000 and 2007, significant reductions in SUTI rates occurred in all ICU types except cardiothoracic ICUs.Conclusions.Since 1990, CAUTI rates have declined significantly in all major adult ICU types in facilities reporting to the CDC. Further efforts are needed to assess prevention strategies that might have led to these decreases and to implement new CAUTI prevention guidelines.
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Davey, Diane D., Margaret H. Neal, David C. Wilbur, Terence J. Colgan, Patricia E. Styer, and Dina R. Mody. "Bethesda 2001 Implementation and Reporting Rates: 2003 Practices of Participants in the College of American Pathologists Interlaboratory Comparison Program in Cervicovaginal Cytology." Archives of Pathology & Laboratory Medicine 128, no. 11 (November 1, 2004): 1224–29. http://dx.doi.org/10.5858/2004-128-1224-biarrp.
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AbstractContext.—The 2001 Bethesda System for the reporting of cervical cytology specimens and the use of new liquid-based and human papillomavirus testing technologies have led to changes in cervical cytology reporting practices.Objectives.—To analyze current laboratory reporting practices using Bethesda 2001 terminology and to compare results with previous survey data from 1996.Design.—Questionnaire survey mailed to 1751 laboratories in mid-2003.Participants.—Laboratories enrolled in the College of American Pathologists Interlaboratory Comparison Program in Cervicovaginal Cytology.Results.—Of the 759 responding laboratories, most (85.5%) had implemented Bethesda 2001 terminology, and the majority had adopted major changes, such as elimination of the benign cellular changes category and the satisfactory but limited category. The median reporting rate for low-grade squamous intraepithelial lesion was 2.1%, compared to a 1996 median rate of 1.6%, but the increase was confined to liquid-based preparations. Reporting rates for high-grade squamous intraepithelial lesion (median, 0.5%) and atypical squamous cells (ASC) had changed little. Most ASC cases were subclassified as “undetermined significance” (median, 3.9%) with ASC, cannot exclude high-grade SIL accounting for a minority (median, 0.2%). The median ratio of ASC to squamous intraepithelial lesions and carcinomas (SIL+) was 1.4 and was lower than the 1996 median ratio of 2.0. Median reporting rates for squamous abnormalities for 2002 were noted to be significantly higher for liquid-based preparations than for conventional smears, while median ASC/SIL+ ratios were lower. Most laboratories offer human papillomavirus testing, but almost half (47%) of laboratories do not know the percentage of positive testing results in patients with ASC.Conclusions.—Most laboratories have implemented Bethesda 2001 terminology. New criteria and liquid-based methods have led to an increase in low-grade squamous intraepithelial lesion reporting rates and a decrease in ASC/ SIL+ ratios when compared with 1996 data. Liquid-based preparations have higher median squamous intraepithelial lesion rates and lower ASC/SIL+ ratios than conventional smears.
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Magaña, Sandra, Susan L. Parish, and Esther Son. "Have Racial and Ethnic Disparities in the Quality of Health Care Relationships Changed for Children With Developmental Disabilities and ASD?" American Journal on Intellectual and Developmental Disabilities 120, no. 6 (November 1, 2015): 504–13. http://dx.doi.org/10.1352/1944-7558-120.6.504.
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Abstract The aim of this study was to determine if racial and ethnic disparities in the quality of provider interaction have changed between 2006 and 2010 for children with developmental disabilities and autism spectrum disorders (ASD). Data from the 2005/2006 and 2009/2010 National Survey of Children With Special Health Care Needs were analyzed. Results show that racial and ethnic disparities in the quality of provider interactions were substantial in both 2005/2006 and 2009/2010. Black and Latino parents were significantly less likely than White parents to report that their provider spent enough time with their child and was sensitive to the family's values. Racial and ethnic disparities in health care quality were found to be unchanged over time. Research and policy implications are discussed.