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Journal articles on the topic 'Consistency and comparability'
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Kostiantyn, Bezverkhyi. "Implementation of the principle of consistency and comparability of integrated reporting of domestic enterprises." Economic journal Odessa polytechnic university 2, no. 8 (2019): 19–25. https://doi.org/10.5281/zenodo.3593840.
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Integrated reporting aims to provide the management of the enterprise with the necessary information to make appropriate decisions. The asymmetry of information requires the reconciliation of its substantive content with the requirements of integrated reporting, which provide the relevant principles of integrated reporting, in particular the principle of consistency and comparability of integrated reporting. Among the fundamental principles of integrated reporting, we will look at the principle of consistency and comparability. In turn, the comparability of information will provide an opportunity for all interested users of integrated reporting to carry out analysis of individual enterprises among themselves, to analyze relevant sectors of the economy or entire regions in order to make appropriate management decisions. The author suggests clarification of the process of implementation of the principle of consistency and comparability of integrated reporting in Ukraine, which will allow a deep understanding of the formation of the above principle.
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Williams, Belinda, and Trevor Wilmshurst. "Accounting for SGARAs: Towards Comparability and Consistency." Australian Accounting Review 19, no. 2 (2009): 117–27. http://dx.doi.org/10.1111/j.1835-2561.2009.00050.x.
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Avram, Viorel, Daniela Artemisa Calu, Valentin Florentin Dumitru, Mădălina Dumitru, Mariana Elena Glăvan, and Gabriel Jinga. "The Institutionalization of the Consistency and Comparability Principle in the European Companies." Energies 11, no. 12 (2018): 3456. http://dx.doi.org/10.3390/en11123456.
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There is a general tendency in reporting nowadays, represented by the institutionalization of the environmental reporting in an increasing number of companies. The novelty of our work resides in the fact that this is the first study which analyses the consistency and comparability of the information included in integrated reports. The objective of this research is to determine to what extent the reporting of the environmental performance indicators, including energy, prescribed by the Global Reporting Initiative’s guidelines is in line with the consistency and comparability principle. We analysed the reports published by the European organisations included in the Pilot Programme of the International Integrated Reporting Council. We used the following methodology. First, we compared the environmental reporting of 2016 from one company to another, splitting the sample in accordance with the industries. Second, we analysed the reporting practices of the environmentally-sensitive companies, including energy, in 2010, 2013 and 2016, in order to analyse the consistency of the information published. The results of the research show that the environmentally-sensitive companies, including energy, publish more information. Also, the score of information consistency is above average. The best consistency level is registered in the Basic Materials industry, followed by Oil & Gas and Industrials. Emissions and energy indicators are the most disclosed. This research is useful to understand how companies apply the consistency and comparability principle in practice. The importance of this article is given by the fact that consistency and comparability improve the quality of the sustainability reporting. Without consistency and comparability the information’s relevance is very low.
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Sousa, Allison Manoel de, Alex Mussoi Ribeiro, and Ernesto Fernando Rodrigues Vicente. "The impact of audit rotation on the comparability of financial reports,." Revista Contabilidade & Finanças 32, no. 87 (2021): 413–28. http://dx.doi.org/10.1590/1808-057x202111830.
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Abstract This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports. Several studies have addressed the effect of auditor rotation on the quality of financial reports, but none of them focused specifically on the impact on the comparability and consistency of financial reports. Around the world, the impact of mandatory rotation of audit partner and audit firm is being discussed in academia and regulatory bodies. The peculiarity of the Brazilian regulatory environment allows us to contribute to the discussions on the effects of implementing mandatory auditor rotation. Our sample included 50 companies for which we analyzed data from 2012 to 2018. To measure comparability, we used the similarity of the accounting function model by DeFranco, Kothari and Verdi (2011), and to measure consistency we used the adaptations to this model proposed by Ribeiro (2014). For data analysis, we used descriptive statistics and multivariate panel analysis. Our results suggest that the rotation (mandatory and voluntary) of audit firm and audit partner does not affect the comparability and consistency of financial reports. Results also suggest that auditor-client relationships of up to three years contribute to a significant increase in comparability and consistency, indicating that mandatory rotation does not impair investors’ ability to compare the information concerning their investments. In addition, regulators are shown that a possible reduction in the mandatory rotation term (from five to three years, as in Italy) would be in line with market practices and would imply an increase in the comparability and consistency of financial information.
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Black, Dirk E., Theodore E. Christensen, Jack T. Ciesielski, and Benjamin C. Whipple. "Non‐GAAP Earnings: A Consistency and Comparability Crisis?*." Contemporary Accounting Research 38, no. 3 (2021): 1712–47. http://dx.doi.org/10.1111/1911-3846.12671.
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Ford, James D., and Lea Berrang-Ford. "The 4Cs of adaptation tracking: consistency, comparability, comprehensiveness, coherency." Mitigation and Adaptation Strategies for Global Change 21, no. 6 (2015): 839–59. http://dx.doi.org/10.1007/s11027-014-9627-7.
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Batten, S. D., R. Clark, J. Flinkman, et al. "CPR sampling: the technical background, materials and methods, consistency and comparability." Progress in Oceanography 58, no. 2-4 (2003): 193–215. http://dx.doi.org/10.1016/j.pocean.2003.08.004.
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Rod, J. E., Oscar Oviedo-Trespalacios, and Javier Cortes-Ramirez. "A brief-review of the risk factors for covid-19 severity." Revista de Saúde Pública 54 (July 10, 2020): 60. http://dx.doi.org/10.11606/s1518-8787.2020054002481.
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The World Health Organization has emphasized that one of the most important questions to address regarding the covid-19 pandemic is to understand risk factors for disease severity. We conducted a brief review that synthesizes the available evidence and provides a judgment on the consistency of the association between risk factors and a composite end-point of severe-fatal covid-19. Additionally, we also conducted a comparability analysis of risk factors across 17 studies. We found evidence supporting a total of 60 predictors for disease severity, of which seven were deemed of high consistency, 40 of medium and 13 of low. Among the factors with high consistency of association, we found age, C-reactive protein, D-dimer, albumin, body temperature, SOFA score and diabetes. The results suggest that diabetes might be the most consistent comorbidity predicting disease severity and that future research should carefully consider the comparability of reporting cases, factors, and outcomes along the different stages of the natural history of covid-19.
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Siddique, Md Abu Bokar, Taposh Kumar Neogy, and Md Rabiul Islam. "Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study." American Journal of Trade and Policy 1, no. 1 (2014): 42–50. http://dx.doi.org/10.18034/ajtp.v1i1.360.
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The study is an attempt to examine empirically the perceptions of a sample of users of reported information regarding the use of annual reports for decision making, adequacy, reliability, consistency, comparability, relevance, satisfaction and compliance of BASs (IASs) in preparing annual report. Results of the study demonstrated that there is a lack of disclosure in the annual reports of insurance companies. The study also found insignifi cant variations in opinions towards adequacy, consistency, relevance, satisfaction and compliance of provisions of Bangladesh Accounting Standards in disclosure policy of the companies while there are signifi cant variations in responses regarding reliability and comparability of accounting information disclosed in the annual reports. Insurance companies should develop their reporting policy to satisfy their users through compliance the disclosure requirements of international standards.
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Caicedo-Basurto, Ronny Leandro, and César Iván Casanova-Villalba. "Impacto de las Normas Internacionales de Información Financiera (NIIF) en la Comparabilidad de los Estados Financieros a través de la Literatura Reciente." Horizon Nexus Journal 1, no. 2 (2023): 32–47. http://dx.doi.org/10.70881/hnj/v1/n2/16.
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The adoption of International Financial Reporting Standards (IFRS) seeks to promote comparability and transparency of financial statements in a global context by addressing accounting diversity across jurisdictions. This study reviews recent literature to assess the impact of IFRS on the comparability of financial information and the attraction of foreign investment. Through a literature review of academic studies, improvements in reporting consistency and reduction of asymmetry are examined, although implementation challenges, such as variations in compliance and adaptation costs, are evident. The findings indicate that, although IFRS have improved transparency and market attractiveness, limitations persist in their sectoral applicability and in the consistency of their interpretation across countries. It is concluded that, in order to optimize their impact, greater oversight and sectoral adjustment is crucial to allow for a more effective and adaptable regulatory framework in diverse contexts.
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Deniskin, Yuri, Antonina Deniskina, Irina Pocebneva, and Svetlana Revunova. "Application of complex information objects in industry management systems." E3S Web of Conferences 164 (2020): 10042. http://dx.doi.org/10.1051/e3sconf/202016410042.
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The effectiveness of methods for forming a comprehensive information facility to make targeted decisions in high-tech industries is determined by the systematic organization of processes aimed at measuring costs and results in automated systems. The formation of such information facilities in terms of ensuring unity and comparability of information is considered. The main indicators are the description and language implementation of models of automated quality assurance systems, ways to ensure the unity of information and consistency of requirements, metrics of integrity and comparability of data in systems.
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Robinson, Narda G. "The Need for Consistency and Comparability of Transpositional Acupuncture Points Across Species." American Journal of Traditional Chinese Veterinary Medicine 1, no. 1 (2006): 14–21. https://doi.org/10.59565/hhpb5751.
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The correct localization of acupuncture points is important to provide effective treatment in animals. Two systems currently exist in veterinary acupuncture: 1) the Traditional Chinese Veterinary Medicine (TCVM) or classical set of acupuncture points and 2) the transpositional points. The classical/TCVM acupoints arose in China long ago for many species. Transpositional points, on the other hand, are acupuncture points in animals which were “transposed” from the human to the non-human. Transpositional point atlases can be constructed for practically any veterinary species, after defining the key anatomical features of the human location that need to be found in the non-human. The degree of success of this transpositional system will depend on the presence or absence of comparable structures in the non-human and their capacity to deliver similar physiologic effects as in the human.
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Zhang, Wei, and Feng Chen. "Impacts of Grading Rule on Urban Thermal Landscape Pattern Research." Sustainability 10, no. 7 (2018): 2514. http://dx.doi.org/10.3390/su10072514.
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The thermodynamic landscape method is becoming a more popular approach for urban heat island research with the development of remote sensing technology. However, a limited amount of research discusses the theoretical and methodological issues of this method. This paper analyzed the reliability and stability of the results of thermal landscape pattern analysis with six different grading rules through surface temperature retrieval, landscape pattern analysis, and Geographic Information System (GIS) spatial analysis. The results demonstrate the following points. (1) The six grading methods can be categorized into two types: pixel number methods and temperature range methods. The grading results of the two kinds of methods lack comparability, whereas the grading results within one kind of method have high comparability. The temperature range methods have good consistency. The average value of the consistency indices (Si) of thermal landscape levels reaches up to 81.55%. The anomaly temperature method and standard deviation method are recommended for future research. (2) The grading rule significantly affects the stability of landscape indices, and its average variation coefficient reaches up to 22.36%. The authors suggest the use of landscape indices that have strong stability, such as shape index and landscape division index, in future research. (3) The results of the sensitivity analysis show that the change of the temperature range of thermal landscape levels affects landscape indices slightly, whereas the effect of the change of the level number of thermal landscapes on landscape indices is intense. The authors suggest categorizing the thermal landscape into six levels in future research in order to enhance the consistency and comparability among case studies.
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Boo, Jaeyool, and Walter Vispoel. "Computer versus Paper-and-Pencil Assessment of Educational Development: A Comparison of Psychometric Features and Examinee Preferences." Psychological Reports 111, no. 2 (2012): 443–60. http://dx.doi.org/10.2466/10.03.11.pr0.111.5.443-460.
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The purposes of this study were to assess the comparability of scores obtained from computer and paper-and-pencil versions of the Iowa Tests of Educational Development and to evaluate examinees' attitudes about multiple aspects of test administration in the two modes. Findings supported the comparability of scores across administration modes with regard to scaling (means and standard deviations), internal consistency, and criterion- and construct-related validity. Overall, examinees preferred taking the computerized tests and valued many operational features of those tests. The least favorable attitudes were reported for the literary skills tests and their scrollable reading passages in particular.
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Cherlyn, Cherlyn, and Nanang Susyanto. "A New Path to Accurate Risk Adjustment: Applying CreVaR for Better Financial Reporting under IFRS 17." Journal of Fundamental Mathematics and Applications (JFMA) 7, no. 2 (2024): 199–209. https://doi.org/10.14710/jfma.v7i2.24561.
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IFRS 17 is an international financial reporting standard that emphasizes the principles of consistency, transparency, and comparability. It divides reserve recording into Present Value of Future Cash Flows (PVFCF), Risk Adjustment (RA), and Contractual Service Margin (CSM). As IFRS 17 does not prescribe a specific calculation method, companies have the flexibility to define their own risk assessment approaches. Value-at-Risk (VaR) is widely used due to its simplicity and ease of application. However, its limitations in handling large datasets can lead to reduced accuracy. Moreover, variations in methods across companies can compromise the comparability of financial standards. This study proposes an enhanced VaR calculation based on credibility theory—Credible Value-at-Risk (CreVaR)—to improve accuracy and promote greater consistency across corporate entities. The Diebold-Mariano (DM) test demonstrates that CreVaR provides a more accurate estimation of RA without overestimation, making it a suitable alternative for calculating RA under IFRS 17
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Onah, K. A., and I. T. Edeh. "The Effect of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Comparability." International Journal of Advanced Finance and Accounting 5, no. 1 (2024): 48–61. https://doi.org/10.5281/zenodo.11530006.
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<em>This study investigated the effect of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Comparability among publicly listed companies across different countries. The specific objective are to examine the impact of IFRS adoption on the level of financial reporting comparability among publicly listed companies across different countries, investigate the factors that influence the degree of financial reporting comparability following the adoption of IFRS, such as differences in enforcement mechanisms, cultural/ institutional factors and industry-specific practices and evaluate the benefits and challenges associated with IFRS adoption in terms of enhancing the comparability, transparency and reliability of financial information for cross-border investment and decision-making. The research utilized a quantitative methodology. Primary data collection involved distributing surveys and questionnaires to accounting professionals, regulators, investors, and senior management of IFRS-adopting companies. Secondary data comprised financial statements, academic research, and industry reports. Various statistical techniques, including descriptive and regression analyses, were employed to assess the impact of IFRS adoption on financial reporting comparability. The findings reveal a significant positive association between IFRS adoption and financial reporting comparability, indicating that the adoption of IFRS enhances the consistency and transparency of financial reporting practices globally. These results underscore the importance of adopting global accounting standards in promoting cross-border investment, decision-making, and capital allocation. The study concludes with recommendations for continued emphasis on IFRS adoption and implementation, enhanced cross-border collaboration and harmonization, and investment in technology and data analytics to further strengthen the impact of IFRS adoption on financial reporting comparability.</em>
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Wang, Zhen Yu, Tie Shan Wang, and Bin Yang. "The Development of the Scaling 1:5 Friction Material Dynamometer Based on the Similarity Principle." Advanced Materials Research 538-541 (June 2012): 1870–73. http://dx.doi.org/10.4028/www.scientific.net/amr.538-541.1870.
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There is more difference in the test data of the friction and wear for friction material between the small sample tester and dynamometer, because of the different structure and function. In order to improve the comparability, a kind of new scaling 1:5 for JF122SB dynamometer for the scaling testing based on the parameters of the scaling 1:1 for JF122 dynamometer was developed, according to the similarity principle. In this paper, it is show that the designing principle, the zoom scale, the main parameter and structure of the 1:5 dynamometer. Adopting the same testing standard SAEJ2681, the comparative trial has been done. Analyzing those test data it is proved that there are fine comparability and consistency between the two testers.
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Møller-Jensen, L., and A. N. Allotey. "CONSISTENCY IN REMOTE SENSING-BASED URBAN MAPPING FOR GROWTH AND MOBILITY ANALYSIS." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XLII-4/W16 (October 1, 2019): 461–62. http://dx.doi.org/10.5194/isprs-archives-xlii-4-w16-461-2019.
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Abstract. This extended abstract presents initial results from a study that focus on the accuracy of satellite-based maps of Accra’s urban expansion as well as their comparability and ability to provide a basis for assessing urban spatial growth dynamics. Within the study we have analysed five different satellite-derived maps of urban development in Accra and compared the results and underlying methods. It is discussed how these maps can be operationalized and, combined with census data and digital road maps, used for calculating how flood events that disable parts of the transport infrastructure impact the overall mobility of the Accra population.
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Gordon, Rachel A., Amelia R. Branigan, Mariya Adnan Khan, and Johanna G. Nunez. "Measuring Skin Color: Consistency, Comparability, and Meaningfulness of Rating Scale Scores and Handheld Device Readings." Journal of Survey Statistics and Methodology 10, no. 2 (2022): 337–64. http://dx.doi.org/10.1093/jssam/smab046.
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Abstract As US society continues to diversify and calls for better measurements of racialized appearance increase, survey researchers need guidance about effective strategies for assessing skin color in field research. This study examined the consistency, comparability, and meaningfulness of the two most widely used skin tone rating scales (Massey–Martin and PERLA) and two portable and inexpensive handheld devices for skin color measurement (Nix colorimeter and Labby spectrophotometer). We collected data in person using these four instruments from forty-six college students selected to reflect a wide range of skin tones across four racial-ethnic groups (Asian, Black, Latinx, White). These college students, five study staff, and 459 adults from an online sample also rated forty stock photos, again selected for skin tone diversity. Our results—based on data collected under controlled conditions—demonstrate high consistency across raters and readings. The Massey–Martin and PERLA scale scores were highly linearly related to each other, although PERLA better differentiated among people with the lightest skin tones. The Nix and Labby darkness-to-lightness (L*) readings were likewise linearly related to each other and to the Massey–Martin and PERLA scores, in addition to showing expected variation within and between race ethnicities. In addition, darker Massey–Martin and PERLA ratings correlated with online raters’ expectations that a photographed person experienced greater discrimination. In contrast, the redness (a*) and yellowness (b*) undertones were highest in the mid-range of the rating scale scores and demonstrated greater overlap across race-ethnicities. Overall, each instrument showed sufficient consistency, comparability, and meaningfulness for use in field surveys when implemented soundly (e.g., not requiring memorization). However, PERLA might be preferred to Massey–Martin in studies representing individuals with the lightest skin tones, and handheld devices may be preferred to rating scales to reduce measurement error when studies could gather only a single rating.
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Hainline, A., J. M. Karon, C. L. Winn, and J. B. Gill. "Accuracy and comparability of long-term measurements of cholesterol." Clinical Chemistry 32, no. 4 (1986): 611–15. http://dx.doi.org/10.1093/clinchem/32.4.611.
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Abstract Laboratories of the Lipid Research Clinics Program (LRC) maintained the accuracy of their measurements of total cholesterol by using seven pooled serum calibrators supplied by the Centers for Disease Control (CDC). Over the 11-year life of the LRC, each calibrator was prepared in succession and a target value was assigned by the CDC reference method for cholesterol. The results of a special experiment in which six of the seven calibrators were analyzed simultaneously demonstrated that the target values were accurately assigned. Deviations of the target values from the experimental means ranged from zero to 1.7% of the original target value. The experiment revealed no evidence of drift in the bias of the reference method over the life of LRC and demonstrated the accuracy, consistency, and the comparability of the values assigned to the successive calibrator pools used by the LRC laboratories during more than eight years. It demonstrated the reliability of a reference method and the suitability of frozen serum pools for maintaining an accurate measurement base for serum cholesterol.
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Tian Tian. "Enterprise digital transformation, accounting information comparability and corporate innovation." Sustainable Economies 2, no. 4 (2024): 249. http://dx.doi.org/10.62617/se.v2i4.249.
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In the evolving digital landscape, the digital shift within corporations is pivotal for fostering innovation and elevating competitiveness. This study investigates the impact of digital transformation on enterprise innovation, utilizing a dataset of A-share listed firms from 2010 to 2020. To address sample self-selection, the Propensity Score Matching (PSM) method is employed, dividing enterprises into experimental and control groups based on their level of digital transformation. Additionally, to mitigate endogeneity concerns, all explanatory variables are lagged by one period. The study employs benchmark regression analysis, considering control variables and fixed effects for year and industry, to examine the relationship between digital transformation and innovation. The study constructs models to evaluate the mediating role of accounting information comparability in the relationship between digital transformation and innovation. Notably, a strong positive link is observed between a company’s digital evolution and its innovation capacities, suggesting that this evolution substantially augments innovation. Moreover, the consistency of accounting data further amplifies this effect. Such insights offer strategic guidance for companies aiming to bolster innovation amid their digital journey and underscore the necessity for consistent accounting data.
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Kurdyukova, Larisa. "Problems of Regulatory Classification of Legal Acts of Representative Bodies of Municipalities." Baikal Research Journal 15, no. 3 (2024): 922–30. https://doi.org/10.17150/2411-6262.2024.15(3).922-93010.17150/.
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The legal acts of representative authorities local self-government bodies regulate the most important issues — charter approval of municipality, disposal of municipal property and finance, establishment of taxes and many others. The purpose of this article is to find out what types of legal acts are adopted by the representative bodies of municipalities and how this is taken into account in the classification established by law: which general features of legal acts are taken into account when classifying them into one group, comparability and consistency of approaches used in the classification. Our analysis showed that the legislative classification doesn’t take into account the requirements of consistency, uniformity, comparability of the classification of legal acts to a certain group of classification. In this connection, there is a need to continue the study of the classification of legal acts of the representative body. The task of classifying legal acts is topical given the wide regulation of issues of local significance by acts of the representative body. The significance of the issue is determined by the fact that the representative body provides the closest link between the inhabitants of a municipality and the system of government. It represents the interests of the entire population of a municipality by virtue of it’s election (formation) and collegiality of work.
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Soharwardi, Mariam Abbas, Mehtab Begum Siddiqui, and Mumtaz Ahmad. "THE CORRELATION BETWEEN WOMEN ENTREPRENEURSHIP AND GENDER UNIFORMITY." Pakistan Journal of Social Research 03, no. 02 (2021): 66–72. http://dx.doi.org/10.52567/pjsr.v3i02.204.
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This study explores that how the economy depends upon different factors, including quality, gender direction association and the possibility of business. Gender reasonableness and women's undertaking are key factors for monetary unforeseen development. To take a gender at the association between gender consistency and women's undertaking rates, this paper examines how gender direction express financial activities and women's ambitious soul relate. The study depicts the association between the Gender headway rates familiarized by the UN and the dissimilar periods of female business (made by the Global Entrepreneurial Monitor, GEM) through comparability examination. Our results show that women's undertaking is not in a general sense associated with gender correspondence. Keywords: Female undertaking, Gender direction consistency, money related unforeseen development
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Kim, Yong-Shik. "The effect of consistency in accounting choices on financial statement comparability: Evidence from South Korea." GLOBAL BUSINESS FINANCE REVIEW 25, no. 3 (2020): 19–33. http://dx.doi.org/10.17549/gbfr.2020.25.3.19.
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Blujdea, Viorel, David Neil Bird, and Carmenza Robledo. "Consistency and comparability of estimation and accounting of removal by sinks in afforestation/reforestation activities." Mitigation and Adaptation Strategies for Global Change 15, no. 1 (2009): 1–18. http://dx.doi.org/10.1007/s11027-009-9200-y.
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Gatluak, Gach Chuol Thony, and Duku Peter Anthony. "The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank." International Journal of Science and Business 19, no. 1 (2022): 28–48. https://doi.org/10.5281/zenodo.7493730.
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The study sought to investigate the influence of international financial reporting standards adoption on the quality of accounting information in South Sudan, using a case study of a Kenyan commercial bank and a cooperative bank. The study's objectives were to investigate the impact of IFRSs on the quality of information in financial statements, to determine if IFRS adoption will improve openness and accountability, and to assess the impact of IFRS adoption and implications for foreign direct investment. The study used a cross-sectional survey and descriptive research methodology, and the primary data were collected using questionnaires from 70 respondents drawn from Kenya commercial and cooperative bank workers. SPSS was used to edit, process, and analyze the field data. According to the findings, the two banks have International Financial Reporting Standards Effectiveness on the quality of information in financial statements, neutrality, comparability, timeliness, relevance, consistency, understandability, verifiability, credibility, and transparency. The findings revealed that the two Banks have Effectiveness of International Financial Reporting Standards on the quality of information in financial statements, neutrality, comparability, timeliness, relevance, consistency, understandability, verifiability, credibility and transparency. The results of analysis also revealed that adoption of International Financial Reporting Standards that enhanced transparency, information adequacy, reduced failure to report suspicious transactions, solves agency problem in corporate sector, causes managers acts, reduces failure to verify identity, reduces misleading cash report, reduced failure to keep records, accountability of managers to shareholders, limited chances for acquiescence and reduction in financial reporting offences and foreign investors, lessens corruption and increases investor protections, improve the transparency and comparability of financial reporting, encourages foreigners cross border investment, reduce information symmetries by providing greater access to information needed and boost the flow of Foreign Direct Investment.
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DIETRICH, HERMSDORF. "ETCHED 4HE-ION TRACKS IN CR-39: TRACK PARAMETERS AND CONSISTENCY CHECKS." Asian Journal of Current Research 2, no. 3 (2018): 99–113. https://doi.org/10.5281/zenodo.1407868.
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Often a-particles and <sup>4</sup>He-ions were detected in wide variety of applications by use of SSNTD. Moreover, the investigation of the track revealing by chemical etching is performed with this particle radiation because of their easily availability. Therefore, a tremendous amount of experimental and calculated data for the track revealing were published over more than 40 years in the past. Unfortunately, the comparability of the data is difficult because very different experimental conditions were applied. The present paper presents a systematic analysis of most recent experimental data of track diameters, track lengths, track etch rates, sensitivity, etch induction time and critical angle. A special aspect of the analysis is the use of constraints to check the consistency and reliability of the experimental data.
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Veas, Alejandro, and José-Antonio López-Pina. "Consistency Analysis of Assessment Boards in University Entrance Examinations in Spain." European Journal of Investigation in Health, Psychology and Education 15, no. 6 (2025): 102. https://doi.org/10.3390/ejihpe15060102.
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University entrance examinations (EBAU in Spanish) are a nationwide program for assessing student achievement levels in Spain and determining access to public undergraduate degrees. Considering the need to measure the progress of rater performance, this study analyzes rating data from the June 2018 exam sitting in the Valencian Community, Spain. A total of 54 assessment boards and 3000 students from five public universities were observed. The Many-Facet Rasch Model (MFRM) was used as an extension of the one-parameter Rasch measurement model. All facets involved in analyses (examination board severity, subject difficulty, and group performance) were located on a common underlying linear scale. The results showed large inconsistencies in the rating process, with differences in the severity levels of many subjects both within and between universities. This study may serve as a starting point for a reflective debate on the need to apply better criteria for ensuring the comparability of examination standards in Spain.
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Mamadiyarov, Zokir, and Firuza Karimova. "ACCOUNTING OF FINANCIAL RESULTS IN BANKS AND INTERNATIONAL STANDARDS." Frontline Marketing, Management and Economics Journal 4, no. 9 (2024): 28–39. http://dx.doi.org/10.37547/marketing-fmmej-04-09-04.
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Accounting of financial results in banks is very important to show their financial status and activity correctly. Financial accounting in banks involves measuring, recording and reporting financial transactions, assets, liabilities, equity, income and expenses. These reports provide stakeholders, including regulators, investors and management, with important insights into the financial health of the bank. The complexity of banking operations, along with regulatory requirements, makes it mandatory for banks to adhere to international accounting standards that ensure transparency, comparability and consistency across the industry.
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Zhang, Shuyan, Yong Ma, Erping Shang, et al. "Production of Annual Nighttime Light Based on De-Difference Smoothing Algorithm." Remote Sensing 16, no. 16 (2024): 3013. http://dx.doi.org/10.3390/rs16163013.
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Nighttime light (NTL) remote sensing has emerged as a powerful tool in various fields such as urban expansion, socio-economic estimation, light pollution, and energy domains. However, current annual NTL products suffer from several critical limitations, including poor consistency, severe background noise, and limited comparability. These issues have significantly interfered with the research of long-term NTL trends and diminished the accuracy of related findings. Therefore, this study developed a de-difference smoothing algorithm for producing high-quality annual NTL products based on monthly National Polar-orbiting Partnership Visible Infrared Imaging Radiometer Suite (NPP-VIIRS) NTL data. It enabled the construction of a continuous global high-quality NTL dataset, named the De-Difference Smoothed Nighttime Light (DDSNL), covering the period from 2012 to 2023. Comparative analyses were conducted to validate the accuracy and availability of the DDSNL product against the benchmark EOG NPP-VIIRS and NPP-VIIRS-like NTL datasets. The results showed that DDSNL products had strong correlation with the NTL distribution of EOG NPP-VIIRS, but little correlation with NPP-VIIRS-like. Notably, DDSNL demonstrated better background noise reduction and higher separability between NTL and non-NTL areas compared to EOG NPP-VIIRS NTL. In contrast to the complete exclusion of background in NPP-VIIRS-Like, the retention of background values in DDSNL leads to more reasonable representation in the urban fringes. In the analysis of NTL changes matching impervious surface changes, the DDSNL product demonstrated the least interference from noise, resulting in the smallest segmentation threshold and the highest matching accuracy. This indirectly demonstrates the spatial and temporal consistency of the annual DDSNL product, ensuring its reliability in change detection-related studies. The annual DDSNL product developed in this research exhibits high fidelity, strong consistency, and improved comparability, and can provide reliable data reference for applications in electrification and urban studies.
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Shruthi, Dr P. "Classification of Embryos Using Microscopic Pictures." International Journal for Research in Applied Science and Engineering Technology 12, no. 4 (2024): 866–69. http://dx.doi.org/10.22214/ijraset.2024.59876.
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Abstract: This study focuses on classifying the microscopic images of embryo by using DL neural networks including Mobilenet that captures the crucial patterns in the images and classify whether the Embryo is Good or Bad for In-Vitro Fertilization (IVF). The paper introduces an enhanced DL-based approach for recognizing patterns within images and adjusting each input image to meet specified normalization criteria, as normalization plays a crucial role in ensuring consistency, comparability across data sets. The dataset consists of 1079 embryos from which 239 microscopy images were utilized to validate the proposed method.
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Smetana, S., R. Spykman, and V. Heinz. "Environmental aspects of insect mass production." Journal of Insects as Food and Feed 7, no. 5 (2021): 553–71. http://dx.doi.org/10.3920/jiff2020.0116.
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Mass production of insects is calling for environmentally optimised and economically efficient insect value chains. It is a complex task considering a great variety in insect species, production scales, feed formulations, etc. Taking a challenge of environmental impact clarification, a few studies highlight on life cycle assessment (LCA) of insect production. The current study is aimed to systemise 24 selected previous studies to establish a modular framework for the determination of contribution of sustainability assessment factors of insect production chains. Reviewing published studies according to the elements of LCA, the study identified a feasible approach for the modelling of insect production chains, which can be used for the facilitation of comparability of further LCA studies. The approach is based on a modular analysis of insect production through a graphical mapping of value chains (allowed identification of precise system boundaries) supplemented with table analysis considering scale of production, reference (functional) unit, impact assessment methodology and type of LCA. Such an approach allows for consistency in LCA setting and further comparability of results.
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Muzyka, Maksim V. "Comparable Markets Method: Current Approaches of Law Enforcement Practice." Zakon 21, no. 7 (2024): 59–73. http://dx.doi.org/10.37239/0869-4400-2024-21-7-59-73.
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The difficult foreign policy environment in which the Russian economy has to function, accompanied by a significant reduction in the number of market participants and rising costs of logistics chains, significantly increase the risks of abuse of dominant position on various markets, primarily through the application of unfair prices. The key procedural element of cases on establishment of monopoly prices is the application of the comparable markets method, which is the most objective measure of the reasonableness and market character of the applied prices. This article provides the most significant patterns of application by antimonopoly authorities of the comparable markets method and specific comparability criteria, summarises current trends and regulatory problems, and assesses the regulator’s current approaches in specific cases from the point of view of their legality, consistency and reasonableness. Among other things, the article describes possible approaches to assessing the legality of using quantitative comparability parameters (number of sellers and buyers, manufactured products, production facilities), geographical features of the market territory being tested, differences in legislative regulation of markets in Russia and abroad, as well as between Russian regions.
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Orstad, Stephanie L., Meghan H. McDonough, Shauna Stapleton, Ceren Altincekic, and Philip J. Troped. "A Systematic Review of Agreement Between Perceived and Objective Neighborhood Environment Measures and Associations With Physical Activity Outcomes." Environment and Behavior 49, no. 8 (2016): 904–32. http://dx.doi.org/10.1177/0013916516670982.
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A number of review studies document associations between the perceived and objectively measured neighborhood environment and physical activity. However, current evidence does not discern whether perceived or objective variables more consistently predict physical activity. A review is needed to examine the comparability of these variables and the consistency of their respective associations with the same physical activity outcome. We systematically searched three databases for studies that examined agreement between perceived and objective measures and/or associations between comparable variables and physical activity. We abstracted 85 relevant peer-reviewed studies published between 1990 and 2015, synthesized agreement coefficients, and compared these variables’ associations with physical activity. Perceived neighborhood environment variables were significantly associated with physical activity ( p < .05) at slightly higher rates than objective neighborhood environment variables (20.1% and 13.7%). Comparably defined variables exhibited low agreement and only 8.2% were associated with the same outcome. The perceived neighborhood environment and objectively measured neighborhood environment are related but distinct constructs that account for unique variance in physical activity.
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Astafyev, Aleksey Y. "Evaluation of Consistency of Evidence in the Sentencing and its Review in Higher Courts." Russian Journal of Legal Studies (Moscow) 10, no. 2 (2023): 89–96. http://dx.doi.org/10.17816/rjls482431.
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This article touches upon the issues of assessing the reliability of evidence in the verdict in the case of contradictions in the facts examined in the court. The procedure for eliminating contradictions in evidence, as noted in the work, is directly related to the substantiation of the courts conclusions in the verdict. The author addresses the problem of comparability of evidence in a criminal case and points out that in criminal proceedings there are situations of inconsistency of information in which individual contradictions in the evidence examined do not entail their mutual exclusion. It is noted that the work with contradictions in the evidence shows the true ability of the law enforcer to analytical thinking. Based on the analysis of judicial practice, a number of logical and legal methods for substantiating conclusions can be distinguished, which courts resort to when assessing the reliability of evidence and eliminating contradictions between them.
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Rini, R. "Financial Reporting Quality on Indonesia Islamic Banks: An Internal Stakeholders Perception." Global Review of Islamic Economics and Business 2, no. 1 (2015): 015. http://dx.doi.org/10.14421/grieb.2014.021-02.
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This study describes financial reporting quality of 33 Islamic Banks in Indonesia. The data was taken by questionnaires from 173 respondents, consist of employees (head of group, head of division, and internal auditor), audit committee members, and sharia supervisory board members. The questionnaires consist of 24 questions with eight dimensions of research instruments, they are financial reporting quality (ie. timeliness, verifiability, completeness, representation faithfulness, neutrality, comparability, consistency and clarity). This research is qualitative, therefore using interpretive analysis as data analysis. The result shows that representative faithfulness is considered as the most important component by internal party of Islamic banks.
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Odilov, Dilshod Qudratilla ogli. "NAVIGATING INTERNATIONAL ACCOUNTING ISSUES IN A GLOBALIZED ECONOMY." Journal of Contemporary World Studies 3, no. 4 (2025): 193–200. https://doi.org/10.5281/zenodo.15493479.
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This article analyzes the key international accounting challenges faced by businesses and regulators in an increasingly globalized economy. With the expansion of cross-border transactions, multinational corporations encounter differences in accounting standards, reporting requirements, and tax regulations. The study emphasizes the role of International Financial Reporting Standards (IFRS) in harmonizing global accounting practices and explores the impact of cultural, legal, and institutional differences on financial transparency and comparability. Through comparative analysis and case studies, the article highlights the need for improved international cooperation, capacity-building, and adoption of digital tools to ensure accuracy and consistency in global financial reporting.
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Anđelić, Uroš, Marija Đurić, and Jelena Jadžić. "Methodological diversity in micro-CT evaluation of bone micro-architecture: Importance for inter-study comparability." Medicinska istrazivanja 57, no. 2 (2024): 13–21. http://dx.doi.org/10.5937/medi57-46221.
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Introduction: Micro-computed tomography (micro-CT) is a standard 3D technique for non-destructive analysis of bone micro-architecture. Although there have been many micro-CT studies in contemporary literature, inter-study comparability is often challenging due to a lack of methodological standardization, particularly regarding human bone analyses. Aim: This study aimed to assess the consistency of micro-CT generated micro-architectural parameters obtained by two researchers (inter-observer reliability), by one researcher in two attempts (intra-observer reliability), as well as between manual and semi-automatic determination of the region of interest (ROI). Material and methods: Superolateral femoral neck samples (n=8) were scanned with Bruker 1172 micro-CT system with a voxel size of 10 µm. We manually determined cortical and trabecular ROI (two authors, two attempts with a 45-day span). Also, trabecular ROI was determined using a semi-automatic method (round-shaped ROI with 6.5 mm diameter). Results: The intraclass correlation coefficient (ICC) showed a high degree of consistency in the measurement of micro-architectural parameters of the superolateral femoral neck using the micro-CT (ICC range: 0.721-0.998; p<0.05). However, a detailed analysis revealed significant inter-observer and intra-observer differences, predominantly reflected in cortical porosity parameters (Student's t-test for dependent samples, p<0.05). On the other hand, the choice of ROI did not significantly affect trabecular micro-architectural parameters among researchers and between manual and semi-automatic demarcation methods (Student's t-test for dependent samples, p>0.05). Conclusion: Our study emphasizes the importance of standardizing the methodology used in micro-CT evaluations of human bone samples, which could facilitate reliable inter-study comparison and ensure an adequate interpretation of results.
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Judd, Courtney A., Ting Dong, Christopher Foster, Steven J. Durning, and Patrick W. Hickey. "Evaluating Intersite Consistency Across 11 Geographically Distinct Pediatric Clerkship Training Sites: Providing Assurance That Educational Comparability Is Possible." Military Medicine 188, Supplement_2 (2023): 81–86. http://dx.doi.org/10.1093/milmed/usad044.
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ABSTRACT Introduction We compared core pediatric clerkship student assessments across 11 geographically distinct learning environments following a major curriculum change. We sought to determine if intersite consistency existed, which can be used as a marker of program evaluation success. Methods We evaluated students’ overall pediatric clerkship performance along with individual assessments that target our clerkship learning objectives. Using the data of graduating classes from 2015 to 2019 (N = 859), we conducted an analysis of covariance and multivariate logistic regression analysis to investigate whether the performance varied across training sites. Results Of the students, 833 (97%) were included in the study. The majority of the training sites did not show statistically significant differences from each other. After controlling for the Medical College Admission Test total score and the average pre-clerkship National Board of Medical Examiners final exam score, the clerkship site only explained a 3% additional variance of the clerkship final grade. Conclusions Over the ensuing 5-year period after a curriculum overhaul to an 18-month, integrated module pre-clerkship curriculum, we found that student pediatric clerkship performance in clinical knowledge and skills did not differ significantly across 11 varied geographic teaching sites when controlling for students’ pre-clerkship achievement. Specialty-specific curriculum resources, faculty development tools, and assessment of learning objectives may provide a framework for maintaining intersite consistency when faced with an expanding network of teaching facilities and faculty.
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Winstel, Rainer, Juergen Wieland, Beate Gertz, Arnd Mueller, and Hermann Allgaier. "Manufacturing of Recombinant Human Follicle-Stimulating Hormone Ovaleap® (XM17), Comparability with Gonal-f®, and Performance/Consistency." Drugs in R&D 17, no. 2 (2017): 305–12. http://dx.doi.org/10.1007/s40268-017-0182-z.
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Sotti, Francesco, Luigi Rinaldi, and Giovanna Gavana. "Measurement options for non-controlling interests and their effects on consolidated financial statements consistency. Which should the disclosure be?" Corporate Ownership and Control 12, no. 2 (2015): 293–302. http://dx.doi.org/10.22495/cocv12i2c2p3.
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This paper aims at emphasizing some drawbacks arising from the alternatives consolidation approaches allowed by the IFRS 3 revised 2008. We develop our analysis working on simulated figures to demonstrate that subsidiaries with similar underlying economics might have a different impact on the calculation of the group equity and income. That is merely due to the accounting treatment chosen by the parent company. This fact does not respect the consistency among values within consolidated financial statements and causes lack of comparability among consolidated financial statements prepared by different reporting entities. Since nowadays there is not any Standard requiring disclosure suitable for the comprehension of this matter, we suggest which relevant disclosure should be provided to better understand the composition of the group results
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Ruan, Jing, and Xingyu Wang. "Analyzing the process of achieving common wealth for different groups in China based on the opportunity advantage perspective of income distribution." PLOS ONE 19, no. 5 (2024): e0302876. http://dx.doi.org/10.1371/journal.pone.0302876.
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Realizing the common wealth of all people is the essential requirement of socialism with Chinese characteristics. Measuring the process of realizing common wealth and the differences between groups is one of the important issues that need to be addressed urgently. In order to reasonably measure the process of realizing common wealth in China, on the premise of horizontal comparability and vertical consistency, the principles of comparability and consistency are introduced, and a comparative method of opportunity advantage based on income distribution is proposed from the perspective of opportunity equity. Using the 2012–2020 CFPS data to measure and test the opportunity advantages and their differences across regions and groups in China. The study found, firstly, that the opportunity advantage persists but tends to diminish across groups, with the more educated group having a more pronounced opportunity advantage, but that this advantage is diminishing over time. Secondly, the doctoral degree group has a greater probability of earning higher incomes, followed by the master’s and bachelor’s degree groups, but this opportunity advantage, i.e., the probability of earning higher incomes, is diminishing, i.e., the education dividend is diminishing. Third, the difference in opportunity advantage between urban and rural areas still exists, as evidenced by the greater probability of higher incomes in towns than in rural areas, but this advantage has narrowed further over time, with a clear process of urban-rural integration. Fourthly, in terms of gender, men have a certain opportunity advantage over women, but this difference is not significant. Fifthly, in the context of education levels, gender and urban/rural subgroups, under the framework proposed in this paper, China has achieved some success in the process of realizing the common wealth, and is showing a steady upward trend.
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Odilov, Dilshod Qudratilla ogli. "ANALYSIS OF HOW THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (UFRS) AFFECTED GLOBAL ACCOUNTING PRACTICES AND FINANCIAL REPORTING." Journal of Contemporary World Studies 3, no. 1 (2025): 106–14. https://doi.org/10.5281/zenodo.14744615.
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This article looks at how using International Financial Reporting Standards (IFRS) affects accounting practices and financial reporting around the world, with a particular focus on standardising reporting methods and the effect on the quality and comparability of financial statements in different countries. By examining financial reports, accounting methods, and stakeholder views in several nations before and after the introduction of IFRS, the research shows that using IFRS has greatly improved the consistency and clarity of financial reporting, resulting in better comparability among healthcare organisations globally. Important findings suggest that healthcare organisations see greater investor trust and better access to funding, as clearer financial information helps lower the gap in knowledge. The importance of these findings could help create a stronger financial setting in healthcare, encouraging accountability and better decisions among stakeholders. Additionally, the wider effects of this research reach into policy-making, where adopting consistent accounting standards may improve regulations and support the overall stability of the global healthcare industry. This study not only highlights how IFRS changes the landscape of accounting, but also points to the essential relationship between standardised financial reporting and improved operational efficiency in healthcare, supporting ongoing alignment with international standards to promote sustainable financial practices.
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Odilov, Dilshod Qudratilla ogli. "ANALYSIS OF THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON GLOBAL ACCOUNTING PRACTICES AND FINANCIAL REPORTING." Journal of Contemporary World Studies 3, no. 1 (2025): 127–35. https://doi.org/10.5281/zenodo.14744971.
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This article looks at how using International Financial Reporting Standards (IFRS) affects accounting practices and financial reporting around the world, with a particular focus on standardising reporting methods and the effect on the quality and comparability of financial statements in different countries. By examining financial reports, accounting methods, and stakeholder views in several nations before and after the introduction of IFRS, the research shows that using IFRS has greatly improved the consistency and clarity of financial reporting, resulting in better comparability among healthcare organisations globally. Important findings suggest that healthcare organisations see greater investor trust and better access to funding, as clearer financial information helps lower the gap in knowledge. The importance of these findings could help create a stronger financial setting in healthcare, encouraging accountability and better decisions among stakeholders. Additionally, the wider effects of this research reach into policy-making, where adopting consistent accounting standards may improve regulations and support the overall stability of the global healthcare industry. This study not only highlights how IFRS changes the landscape of accounting, but also points to the essential relationship between standardised financial reporting and improved operational efficiency in healthcare, supporting ongoing alignment with international standards to promote sustainable financial practices.
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Mao, Weikai. "The Status of Corporate Social Responsibility." Asian Business Research 4, no. 3 (2019): 21. http://dx.doi.org/10.20849/abr.v4i3.683.
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This report shows the reason why corporate social responsibility (CSR) is needed by Australia companies with a brief introduction of CSR, and in order to achieve sustainability, organisations should fulfil social expectations. Both organisations and society can benefit from acting CSR. Internally, acting CSR can decrease the turnover of employees and the company’s potential risk, improve customers satisfaction and the company’s reputation. In addition, externally, acting CSR will protect the environment, facilitate the economic development and improve organisations’ ability to survive. However, CSR is an uncompleted concept, it still has some limitations in comparability, consistency, reliability, and relevance. Therefore, effective regulatory system should be designed to monitor those companies that introduced CSR policies.
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Recascino Wise, Lois. "Dimensions of Public Sector Pay Policies in the United States and Sweden." Review of Public Personnel Administration 8, no. 3 (1988): 61–83. http://dx.doi.org/10.1177/0734371x8800800305.
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Three dimensions for analyzing public sector pay administration are used to examine central government pay administration in Sweden and the United States of America. On the first dimension, market posture, both countries are found to fall short of their espoused policy, comparability. Greater consistency is found on the second dimension, social orientation, where both countries have pursued the goal of social equality. The equilization of salary levels across society is far greater in Sweden in keeping with the socialist objectives of wage solidarity. The third dimension, reward structure, shows the greatest distance between the two countries with the struggle to implement performance-contingent pay underway in the U.S. while Swedes continue to rely on longevity for pay increases.
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Giovani, Baldissera, Françoise Petter, Géraldine Anthoine, et al. "EPPO and Euphresco: how to ensure high quality, harmonised plant health diagnostics in the EPPO region." EuroReference, no. 3 (December 1, 2017): 37–41. https://doi.org/10.5281/zenodo.1172038.
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Introduction Reliable and rapid diagnostic processes are essential to support inspection activities conducted by National Plant Protection Organisations (NPPOs) in the framework of their official mandate, and to evaluate the efficacy of measures taken. Official controls aim to prevent or reduce the risk of introducing new pests through the agri-food trade and to protect consumer interests. The reliability and consistency of these controls contribute to effective trade. In this context, validated and internationally accepted diagnostic protocols are of the utmost importance as they support the harmonisation of detection and identification procedures worldwide, and contribute to greater transparency and comparability in the diagnosis of regulated pests (Petter <em>et al.</em>, 2007; Petter <em>et al.</em>, 2008). [...]
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Talekar, P. R. "International Financial Reporting Standards (Ifrs) Adaptions and Implications in India." International Journal of Advance and Applied Research 5, no. 10 (2024): 60–63. https://doi.org/10.5281/zenodo.11298953.
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The International Financial Reporting Standards (IFRS), overseen by the International Accounting Standards Board (IASB), represent a globally accepted framework for financial reporting. With adoption spanning over 140 countries, IFRS aims to enhance consistency, transparency, and comparability in financial statements, fostering a better understanding of companies operating across diverse regions. This paper investigates the historical evolution of IFRS in India, examining its impact on financial reporting practices and the challenges encountered during its adoption. Utilizing secondary data from authoritative sources such as the IASB, Financial Accounting Standards Board (FASB), and leading accounting firms like Deloitte, PwC, and KPMG, the study provides insights into the process and implications of transitioning to IFRS in the Indian context.
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Urbano-Leon, Cristhian Leonardo, Manuel Escabias, Diana Paola Ovalle-Muñoz, and Javier Olaya-Ochoa. "Scalar Variance and Scalar Correlation for Functional Data." Mathematics 11, no. 6 (2023): 1317. http://dx.doi.org/10.3390/math11061317.
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In Functional Data Analysis (FDA), the existing summary statistics so far are elements in the Hilbert space L2 of square-integrable functions. These elements do not constitute an ordered set; therefore, they are not sufficient to solve problems related to comparability such as obtaining a correlation measurement or comparing the variability between two sets of curves, determining the efficiency and consistency of a functional estimator, among other things. Consequently, we present an approach of coherent redefinition of some common summary statistics such as sample variance, sample covariance and correlation in Functional Data Analysis (FDA). Regarding variance, covariance and correlation between functional data, our summary statistics lead to numbers instead of functions which is helpful for solving the aforementioned problems. Furthermore, we briefly discuss the functional forms coherence of some statistics already present in the FDA. We formally enumerate and demonstrate some properties of our functional summary statistics. Then, a simulation study is presented briefly, with evidence of the consistency of the proposed variance. Finally, we present the implementation of our statistics through two application examples.
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Frank, Yulia A., Alexandra A. Ershova, Egor D. Vorobiev, and Danil S. Vorobiev. "Comparability of riverine microplastic sampling and processing techniques: intercalibration experiment for the Yenisei River." Vestnik Тomskogo gosudarstvennogo universiteta. Khimiya, no. 34 (2024): 89–105. http://dx.doi.org/10.17223/24135542/34/8.
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Current methodologies for microplastic detection in the environment, including surface freshwaters, are imperfect; no standardized methods for sampling and sample preparation are available. The paper discusses the issues of comparability of microplastic surveys conducted by different methods. An intercalibration experiment carried out on the Yenisei River by two research labs – Research Center ‘Microplastic Siberia’, Tomsk State University, and PlasticLab, Russian State Hydrometeorological University – is described in detail, including the laboratory protocols and QA/QC issues. Two different sampling techniques – Manta trawl and filtration pump – showed that the total microplastic content in trawl samples was significantly lower (p < 0.01) than that in pump samples (on average 30-fold lower): 2.04–4.85 and 93.0–107 items/m3, correspondingly. The problem of incomparability of the quantitative estimates obtained by different sampling methods was confirmed, suggesting their complementarity. At the same time, differences in the morphology of the detected particles sampled by different instruments suggest that river surface and subsurface layers transport different microplastics. The study showed that sampling methods but not different laboratory protocols for sample processing are primarily important for the consistency of the results of quantitative analysis of riverine microplastics, which suggests relevance of harmonization of sampling methods.