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Journal articles on the topic 'Methods of accrual of reserve'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Gryko, Józefa, Leszek Czapiewski, and Joanna Lizińska. "Corporate Cash Holdings and Earnings Quality – Evidence from the Stock Market in Poland." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 58, no. 1 (2024): 125–44. http://dx.doi.org/10.17951/h.2024.58.1.125-144.

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Theoretical background: High levels of cash holdings allow companies to be financially flexible. Cash holders can react to business opportunities at once, and avoid dependence on external financing. Having cash reserves acts as a protective cushion from possible business shocks. However, cash holdings, like other asset items, incur cost. The direct costs mostly relate to obtaining and servicing of financing. Excessive cash may also induce the agency problem of free cash flow. Information asymmetry, among other factors, influences cost of capital and the efficiency of investor monitoring. Earni

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Swinnen, L. J., C. Rankin, E. J. Rushing, H. F. Laura, D. M. Damek, and G. R. Barger. "Phase II study of hydroxyurea for unresectable meningioma (Southwest Oncology Group S9811)." Journal of Clinical Oncology 27, no. 15_suppl (2009): 2063. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.2063.

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2063 Background: Meningiomas account for 15%-18% of CNS tumors. Although benign, recurrence is seen in 16%-39% of cases, depending on the extent of resection possible. Tumor location may make further resection hazardous. Chronic hydroxyurea (HU) was reported to produce well documented objective responses in a small series of patients, with gradual regression occurring over 6–10 months. Induction of apoptosis was furthermore demonstrated with HU in primary benign meningioma explant cultures. The S9811 phase II trial was undertaken to estimate the objective response rate, if any, of unresectable

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Queiros, Dorothy Ruth, Regis Musavengane, and Kevin Mearns. "Relationship matters in conservation: Mnqobokazi community and Phinda Private Game Reserve, South Africa." Journal of Infrastructure, Policy and Development 8, no. 14 (2024): 9342. http://dx.doi.org/10.24294/jipd9342.

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Local community members play a critical role in the success of conservation projects, which in turn have the potential to influence the perceptions of local people. Relationships matter when it comes to sustainable long-term conservation and community well-being. The study aims to establish the relationship between local communities and wildlife conservation organizations in the context of Phinda Private Game Reserve and the Mnqobokazi community, located in South Africa. Data was collected using the qualitative methods of interviews and focus group discussions. The findings show that a symbiot

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Hanes, Douglas. "Why Does Cognitive Reserve Align With Modern Western Ideals of Success? Theoretical & Methodological Proposals." Innovation in Aging 5, Supplement_1 (2021): 705. http://dx.doi.org/10.1093/geroni/igab046.2640.

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Abstract Cognitive reserve (CR) is a framework that investigates discrepancies between brain pathology and cognitive decline. In explaining why individuals with similar levels of brain pathology display different levels of functional impairment, CR research focuses on factors that resemble modern, Western ideals of success: greater education, professional achievement, a self-directed life, and physically and intellectually stimulating leisure time. This theoretical paper documents this alignment between CR and modern, Western ideals of success to hypothesize different mechanisms by which CR ma

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Ihle, Andreas, Michel Oris, Julia Sauter, Ulrike Rimmele, and Matthias Kliegel. "Cognitive Reserve and Social Capital Accrued in Early and Midlife Moderate the Relation of Psychological Stress to Cognitive Performance in Old Age." Dementia and Geriatric Cognitive Disorders 45, no. 3-4 (2018): 190–97. http://dx.doi.org/10.1159/000488052.

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Aims: The present study set out to investigate the relation of psychological stress to cognitive performance and its interplay with key life course markers of cognitive reserve and social capital in a large sample of older adults. Methods: We assessed cognitive performance (verbal abilities and processing speed) and psychological stress in 2,812 older adults. The Participants reported information on education, occupation, leisure activities, family, and close friends. Results: Greater psychological stress was significantly related to lower performance in verbal abilities and processing speed.

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Shchepot’ev, A. V. "Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds." Finance: Theory and Practice 26, no. 6 (2022): 156–65. http://dx.doi.org/10.26794/2587-5671-2022-26-6-156-165.

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The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, solvency, liquidity of the company, its market value and other important indicators, without knowledge of which it is difficult to make adequate and effective management decisions. The purpose of the study is to determine the financial instruments of equating certain categories of an organization’s l

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Thakkar, S., T. Hutson, J. Garcia, J. Rothaermal, M. Bart, and R. Dreicer. "A phase II trial of gemcitabine and docetaxel in hormone-refractory metastatic prostate cancer." Journal of Clinical Oncology 24, no. 18_suppl (2006): 14501. http://dx.doi.org/10.1200/jco.2006.24.18_suppl.14501.

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14501 Background: Docetaxel is a microtubule stabilizing agent with demonstrated ability to improve survival in patients (pts) with hormone refractory metastatic prostate cancer (HRMPC). Gemcitabine is a nucleoside analogue that exhibits broad antitumor activity, although as a single agent has modest activity in advanced prostate cancer. The combination of docetaxel and gemcitabine has demonstrated significant activity in a variety of chemotherapy resistant neoplasms. We performed a phase II study of this combination to assess its safety and antitumor activity in chemotherapy naïve patients wi

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Мадиева, К. С., Г. Т. Хасенова, И. С. Нуржанова, K. Madiyeva, G. Khassenova, and I. Nurzhanova. "Keeping records and the need to create a reserve for payment of the next vacation." Вестник Казахского университета экономики, финансов и международной торговли, no. 3(40) (September 25, 2020): 132–40. http://dx.doi.org/10.52260/2304-7216.2020.3(40).15.

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Жұмыскерге жұмыс істеген бірінші және келесі жылдары үшін жыл сайынғы ақы төленетін еңбек демалысы тараптардың келісімі бойынша жұмыс жылының кез келген уақытында беріледі. Кезекті демалыстың жұмыс жылы жұмыскердің бірінші жұмыс күнінен бастап есептелген күнтізбелік он екі айды құрайды. Жұмыскерлердің кезекті демалысына төленетін ақысына резерв құрудың есебінің мәнін ашу үшін келесі сұрақтарға жауап беруіміз қажет: демалысақы бойынша резерв құрудың қажеттілігі неде және неліктен кәсіпорындар шығынды жұмыскерді кезекті демалысқа жіберген уақытта есепке алуына болмайды? Бұл сұрақтарға жауаптыкел

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Binti Nono, Latifah, and Siti Khomsatun. "The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating." Jurnal Dinamika Akuntansi 10, no. 1 (2018): 58–70. http://dx.doi.org/10.15294/jda.v10i1.13183.

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The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel

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Giuliani, F., A. Febbraro, R. Addeo, et al. "Sorafenib plus cisplatin and gemcitabine in the treatment of advanced hepatocellular carcinoma (HCC): A phase II study by the Gruppo Oncologico dell'Italia Meridionale (prot. GOIM 2705)." Journal of Clinical Oncology 29, no. 4_suppl (2011): 225. http://dx.doi.org/10.1200/jco.2011.29.4_suppl.225.

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225 Background: Sorafenib is the standard treatment in advanced HCC. The combination of cisplatin and gemcitabine demonstrated to be active and well tolerated in tumors with a similar poor outcome such as pancreatic and biliary-tract cancers. Considering these data, the GOIM started a phase II trial aiming to evaluate the activity and safety of the combination of sorafenib, gemcitabine and cisplatin in advanced HCC. Methods: Patients affected by advanced HCC, not suitable for surgery or locoregional procedures, with measurable disease (Recist criteria), age ≥ 18 years, clip-score ≤3, ECOG perf

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Douglas, Emily, Nathaniel O’Connell, Mary Hackney, et al. "Abstract OT2-01-05: The CROWN Study (CaRdiac Outcomes With Near complete estrogen deprivation): A multicenter, prospective cohort study of cardiovascular outcomes in premenopausal women treated with ovarian suppression and an aromatase inhibitor." Cancer Research 83, no. 5_Supplement (2023): OT2–01–05—OT2–01–05. http://dx.doi.org/10.1158/1538-7445.sabcs22-ot2-01-05.

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Abstract Background: Treatment for premenopausal women with high or intermediate risk hormone receptor (HR)+ breast cancer (BC) now includes the concurrent use of ovarian function suppression (OFS) and an aromatase inhibitor (AI) therapy to induce near complete estrogen deprivation (NCED). The long-term cardiovascular (CV) sequela for women treated with NCED is unknown. Premature menopause in the non-cancer population is associated with CV disease, including atherosclerosis and coronary artery disease, which can be detected pre-clinically by myocardial perfusion imaging and coronary artery pla

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Licitra, Lisa, Cesare Grandi, Marco Guzzo, et al. "Primary Chemotherapy in Resectable Oral Cavity Squamous Cell Cancer: A Randomized Controlled Trial." Journal of Clinical Oncology 21, no. 2 (2003): 327–33. http://dx.doi.org/10.1200/jco.2003.06.146.

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Purpose: Prognosis of patients with advanced oral cavity cancer is worth improving. Chemotherapy has been reported to be especially active in oral cavity tumors. Here we repeat the results of a randomized, multicenter trial enrolling patients with a resectable, stage T2–T4 (> 3 cm), N0–N2, M0 untreated, squamous cell carcinoma of the oral cavity. Patients and Methods: Patients were randomly assigned to three cycles of cisplatin and fluorouracil followed by surgery (chemotherapy arm) or surgery alone (control arm). In both arms, postoperative radiotherapy was reserved to high-risk patients,

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Weston, Emma, Matthew Nagy, Tiwaloluwa A. Ajibewa, Molly O’Sullivan, Shannon Block, and Rebecca E. Hasson. "Acute Effects of Interrupting Prolonged Sitting With Intermittent Physical Activity on Blood Pressure in Preadolescent Children." Pediatric Exercise Science 31, no. 4 (2019): 408–15. http://dx.doi.org/10.1123/pes.2018-0224.

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Purpose: To compare the acute effects of intermittent physical activity (PA) across 4 different intensities on blood pressure. Methods: Thirty children (12 males and 18 females; aged 7–11 y; 33% overweight/obese; 53% nonwhite) completed 4 experimental conditions in random order: 8 hours sitting interrupted with 20, 2-minute low-, moderate-, high-intensity PA breaks, or sedentary screen-time breaks. PA intensity corresponded with 25%, 50%, and 75% of heart rate reserve. Blood pressure was measured during each condition in the morning (0800 h), noon (1200 h), and afternoon (1600 h). Results: The

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Werutsky, Gustavo, Tomás Reinert, Daniela D. Rosa, et al. "Abstract OT3-07-01: Real-World Data on First-line Treatment of HR-positive, HER2-negative, Metastatic Breast Cancer in Brazil (BRAVE Study/LACOG 0221)." Cancer Research 83, no. 5_Supplement (2023): OT3–07–01—OT3–07–01. http://dx.doi.org/10.1158/1538-7445.sabcs22-ot3-07-01.

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Abstract Background: It is estimated that 50 thousand patients live with metastatic breast cancer (MBC) in Brazil. A recent Brazilian registry (LACOG 0312) on MBC demonstrated a median overall survival (OS) by breast subtype of 15 months for triple negative, 23 months for HER2 positive, and 42 months for Luminal tumors, which are very similar to developed countries except the HER2 positive group which have limited access to targeted agents in the public health system. Recently, CDK 4/6 inhibitors were approved for the treatment of HR+ HER2-negative MBC with an improvement in progression-free s

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Kumar, Vinod, Nusrat Jahan, Gabrielle B. Rocque, et al. "Abstract P3-10-18: Phase II Single Arm Trial of Low Dose Capecitabine in Patients with Advanced Breast Cancer (NCT06105684)." Clinical Cancer Research 31, no. 12_Supplement (2025): P3–10–18—P3–10–18. https://doi.org/10.1158/1557-3265.sabcs24-p3-10-18.

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Abstract Background: Capecitabine (Xeloda), an oral prodrug of fluorouracil, is approved for adjuvant and advanced stage treatment of breast cancer. The approved dose of capecitabine is determined based on studies in heavily pretreated patients, which demonstrated responses at the maximum tolerated dose of 1000-1250 mg/m2 on days 1-14 of a 21-day cycle. However, higher doses of other chemotherapy agents have resulted in increased toxicity without necessarily improving response rates. Multiple studies used capecitabine at lower, fixed doses, demonstrating maintained efficacy and notable reducti

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Reinert, Tomás, Cristiano P. Souza, Pedro Liedke, et al. "Abstract OT2-22-02: Sequencing of anthracyclines and taxanes during neoadjuvant therapy of locally advanced HER2-negative breast cancer (NEOSAMBA Study/LACOG 0419)." Cancer Research 83, no. 5_Supplement (2023): OT2–22–02—OT2–22–02. http://dx.doi.org/10.1158/1538-7445.sabcs22-ot2-22-02.

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Abstract Background: Breast cancer (BC) is the most frequent cancer in women in Brazil, with more than 60,000 cases estimated annually. Forty percent of patients present with stages III and IV and neoadjuvant chemotherapy (NACT) remains the mainstay of treatment for locally advanced breast cancer (LABC). Taxanes usually follow anthracyclines in breast cancer neo/adjuvant treatment, likely because of their later introduction into clinical practice. However, the potential impact of alternative sequencing remains to be studied. A single-center phase II randomized clinical trial conducted in the B

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Perry, J. R., T. Cloughesy, D. A. Berry, et al. "KS03.5.A EVALUATION OF VAL-083 IN GBM AGILE, A PHASE 3 REGISTRATION PLATFORM TRIAL FOR NEWLY DIAGNOSED AND RECURRENT GLIOBLASTOMA." Neuro-Oncology 26, Supplement_5 (2024): v5. http://dx.doi.org/10.1093/neuonc/noae144.013.

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Abstract BACKGROUND GBM AGILE(NCT03970447) is a phase 2/3 Bayesian adaptive registration platform trial testing multiple therapies efficiently against a common control (C) with a primary endpoint of overall survival (OS). VAL-083 (VAL) is a DNA targeting agent that, independent of O6-methylguanine DNA methyltransferase promoter methylation status, targets the N7 position of guanine residues and facilitates inter-strand DNA crosslinks, leading to DNA double-strand breaks and cell death. It entered the trial in January 2021, and it is the 2nd arm (of 6) to complete its evaluation. MATERIAL AND M

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McSorley, James C. "Analysis of ESAC-Net/EARS-Net Data from 29 EEA Countries for Spatiotemporal Associations Between Antimicrobial Use and Resistance—Implications for Antimicrobial Stewardship?" Antibiotics 14, no. 4 (2025): 399. https://doi.org/10.3390/antibiotics14040399.

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Background/Objectives: Antimicrobial resistance is one of the foremost global health concerns of today, and it could offset much of the progress accrued in healthcare over the last century. Excessive antibiotic use accelerates this problem, but it is recognised that specific agents differ in their capacity to promote resistance, a concept recently promoted by the World Health Organisation in the form of its Access, Watch, Reserve (AWaRe) schema. Which, if any, agents should be construed as having a high proclivity for selection of resistance has been contested. The European Antimicrobial Resis

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Shalaev, Ilya A., Oleg I. Kozhanchikov, and Natalya Yu Kozhanchikova. "Conceptual Framework and Practice of Assessment and Control of Tax Risks of Business Entities under Conditions of Changeable Tax Environment." Economic Environment 13, no. 1 (2024): 103–21. http://dx.doi.org/10.36683/ee241.103-121.

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Tax risks are situations in which an enterprise may face loss or damage related to taxation as a result of incorrect application of tax rules, incorrect interpretation of legislation or other circumstances that may lead to negative financial consequences. Enterprises often suffer losses either due to tax due to the accountant's ignorance of tax legislation, or due to the excessive riskiness of the accountant's decision-making and subsequent accrual of penalties, fines, additional payments and even litigation. However, methodological foundations and methodological apparatus for assessing tax ri

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Swartz, Kitt, Meredith Zauflik, Adrienne zell, Cynthia Morris, and David Ellison. "4134 Report from the research trenches: A mixed-methods approach to investigation of how recruitment methods, culture and collaboration impact clinical trial accrual." Journal of Clinical and Translational Science 4, s1 (2020): 74. http://dx.doi.org/10.1017/cts.2020.242.

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OBJECTIVES/GOALS: The research project aimed to understand the perceived effectiveness of research recruitment methods, including informatics tool utilization, so that best practices can be established and outcomes measured longitudinally. METHODS/STUDY POPULATION: The mixed-methods study was conducted by the Oregon Clinical and Translational Science Institute, the CTSA at Oregon Health and Sciences University. A survey, clinical trial accrual data, and interviews were used to assess the study aims. The survey asked about utilization and value of specific recruitment tools and methods. Accrual

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Prados, M., M. Gilbert, J. Kuhn, et al. "Phase I/II study of sorefenib and erlotinib for patients with recurrent glioblastoma (GBM) (NABTC 05–02)." Journal of Clinical Oncology 27, no. 15_suppl (2009): 2005. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.2005.

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2005 Background: Single agent targeted therapy has been disappointing in GBM. Combination therapy simultaneously targeting both EGFR and the MAP kinase pathway may be more effective. Methods: The NABTC conducted a phase I/II study of sorafenib (VEGFR/PDGFR/Raf inhibitor) in combination with erlotinib (EGFR inhibitor) in recurrent GBM. Eligibility criteria included histologically proven GBM, radiologic progression, > 18 yrs old, KPS > 60, adequate bone marrow reserve, and organ function. There was no limit on the number of prior therapies for phase I and no more than two prior relapses fo

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Deng, Yi, Xiaoxi Zhang, and Qi Long. "Bayesian modeling and prediction of accrual in multi-regional clinical trials." Statistical Methods in Medical Research 26, no. 2 (2014): 752–65. http://dx.doi.org/10.1177/0962280214557581.

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In multi-regional trials, the underlying overall and region-specific accrual rates often do not hold constant over time and different regions could have different start-up times, which combined with initial jump in accrual within each region often leads to a discontinuous overall accrual rate, and these issues associated with multi-regional trials have not been adequately investigated. In this paper, we clarify the implication of the multi-regional nature on modeling and prediction of accrual in clinical trials and investigate a Bayesian approach for accrual modeling and prediction, which mode

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Shinkareva, O. V., and V. A. Vishnevskiy. "Features of the formation of reserves for dubious debts in tax accounting by medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 12, 2022): 46–53. http://dx.doi.org/10.33920/med-17-2212-05.

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The article is devoted to the specifics of the formation by medical organizations of a reserve for doubtful debts in accounting and tax accounting regarding receivables arising from the sale of products or services. Analysis of the norms of the Tax Code of the Russian Federation made it possible to determine that the creation of a reserve is the right of taxpayers who recognize tax income and expenses by the accrual method, which does not prescribe the obligation to fulfill it. The procedure for creating the amounts of created reserves is determined. It is noted that сontributions to the reser

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Korn, Edward L., Boris Freidlin, Margaret Mooney, and Jeffrey S. Abrams. "Accrual Experience of National Cancer Institute Cooperative Group Phase III Trials Activated From 2000 to 2007." Journal of Clinical Oncology 28, no. 35 (2010): 5197–201. http://dx.doi.org/10.1200/jco.2010.31.5382.

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Purpose Recent reports have suggested that 40% or more of National Cancer Institute (NCI) –sponsored Cooperative Group phase III trials failed to achieve their accrual goals. We examine in detail the accrual experience of the Cooperative Group phase III trials. Patients and Methods All Cooperative Group phase III trials activated from 2000 to 2007 were examined for their accrual experience. For trials that stopped accrual with < 90% of their accrual goal, the reasons for having < 90% accrual were documented. We focus on trials that ended with < 90% accrual because of inadequate accrua

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Guenoukpati, Agbassou, Adekunlé Akim Salami, Mawugno Koffi Kodjo, and Kossi Napo. "Estimating Weibull Parameters for Wind Energy Applications using Seven Numerical Methods: Case studies of three costal sites in West Africa." International Journal of Renewable Energy Development 9, no. 2 (2020): 217–26. http://dx.doi.org/10.14710/ijred.9.2.217-226.

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In this study, the effectiveness of seven numerical methods is evaluated to determine the shape (K) and scale (C) parameters of Weibull distribution function for the purpose of calculating the wind speed characteristics and wind power density. The selected methods are graphical method (GPM), empirical method of Justus (EMJ), empirical method of Lysen (EML), energy pattern factor method (EPFM), maximum likelihood method (MLM) moment method (MOM) and the proposed. Hybrid method (HM) derived from EPFM and EMJ. The purpose is to identify the most appropriate method for computing the mean wind spee

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Liu, Junhao, Jo A. Wick, Dinesh Pal Mudaranthakam, Yu Jiang, Matthew S. Mayo, and Byron J. Gajewski. "Accrual Prediction Program: A web-based clinical trials tool for monitoring and predicting accrual for early-phase cancer studies." Clinical Trials 16, no. 6 (2019): 657–64. http://dx.doi.org/10.1177/1740774519871474.

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Background Monitoring subject recruitment is key to the success of a clinical trial. Accordingly, researchers have developed accrual-monitoring tools to support the design and conduct of trials. At an institutional level, delays in identifying studies with high risk of accrual failure can lead to inefficient and costly trials with little chances of meeting study objectives. Comprehensive accrual monitoring is necessary to the success of the research enterprise. Methods This article describes the design and implementation of the University of Kansas Cancer Center Accrual Prediction Program, a w

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Stensland, Kristian, Samuel Kaffenberger, David Canes, Matthew Galsky, Ted Skolarus, and Alireza Moinzadeh. "Assessing Genitourinary Cancer Clinical Trial Accrual Sufficiency Using Archived Trial Data." JCO Clinical Cancer Informatics, no. 4 (September 2020): 614–22. http://dx.doi.org/10.1200/cci.20.00031.

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PURPOSE Clinical trials often fail to reach their anticipated end points, most frequently because of poor accrual. Prior studies have analyzed trial termination, but it has not been easy to assess accrual estimates using international databases such as ClinicalTrials.gov because of limitations in accessing accrual information. Specifically, it is not easy to extract both anticipated and actual accrual of clinical trials. We designed a new algorithmic approach to extracting trial accrual data from ClinicalTrials.gov and used it to estimate the sufficiency of patient accrual onto genitourinary (

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Wen, P. Y., T. Cloughesy, J. Kuhn, et al. "Phase I/II study of sorafenib and temsirolimus for patients with recurrent glioblastoma (GBM) (NABTC 05–02)." Journal of Clinical Oncology 27, no. 15_suppl (2009): 2006. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.2006.

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2006 Background: The activity of targeted molecular therapy with single agents has been disappointing in GBM. Combination therapy simultaneously targeting both the PI3k/Akt/mTOR and the MAP kinase pathway may be more effective. Methods: The North American Brain Tumor Consortium conducted a phase I/II study of sorafenib (VEGFR/PDGFR/Raf inhibitor) in combination with temsirolimus (mTOR inhibitor) in recurrent GBM. Eligibility criteria included histologically proven GBM, radiologic progression, > 18 years old, KPS > 60, adequate bone marrow reserve, and organ function. There was no limit o

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Schroen, A. T., G. R. Petroni, H. Wang, et al. "Challenges to accrual predictions to phase III cancer clinical trials: A survey of study chairs and lead statisticians of 248 NCI-sponsored trials." Journal of Clinical Oncology 27, no. 15_suppl (2009): 6562. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.6562.

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6562 Background: Trial closure due to inadequate accrual presents a common problem in cancer research. We sought to identify factors related to trial design common to trials with successful versus unsuccessful accrual. Methods: In 2008, a 30-question web-based survey was sent to the study chair (SC) and lead statistician (LS) for all 248 phase III trials open in 1993–2002 by five national cooperative groups (NCG). SC and LS level of experience, trial design elements, accrual predictions, and perceived accrual influences were queried. Accrual success was categorized based on NCG records: succes

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Lee, Eudocia Quant, Ugonma Nnenna Chukwueke, Shawn L. Hervey-Jumper, et al. "Barriers to accrual and enrollment in brain tumor trials." Journal of Clinical Oncology 37, no. 15_suppl (2019): 2024. http://dx.doi.org/10.1200/jco.2019.37.15_suppl.2024.

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2024 Background: A major impediment to improving neuro-oncology outcomes is poor clinical trial accrual. Methods: We convened a multi-stakeholder group including Society for Neuro-Oncology, Response Assessment in Neuro-Oncology, patient advocacy groups, clinical trial cooperative groups, and other partners to determine how we can improve trial accrual. Results: We describe selected factors contributing to poor trial accrual and possible solutions. Conclusions: We will implement strategies with the intent to double trial accrual over the next 5 years. [Table: see text]

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Sa'diyah, Dian Islamiatus, and Indrawati Yuhertiana. "Changes in the Recording of Cash-Based Accounting Methods to Accrual Base." International Journal of Community Service & Engagement 2, no. 2 (2021): 24–31. http://dx.doi.org/10.47747/ijcse.v2i2.248.

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This study aims to determine changes in public sector accounting from cash basis to accrual basis and which one is better than the two bases. This study uses a qualitative method through literature study that combines a number of reliable data sources such as journals, books, articles, legislation, research results and those relevant to the problem being studied, where 12 of the 42 articles were selected and published between the 2013-2018 period. . The change in cash basis reform towards accruals consists of 3 phases, namely the pre-autonomy era, the transition era and the post-regional auton

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Robby Gamas and Ersi Sisdianto. "Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 2 (2024): 92–99. http://dx.doi.org/10.61132/nuansa.v2i2.893.

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The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are e

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Suster, Michael A., Debnath Maji, Lalitha V. Nayak, et al. "A Novel Point-of-Care Whole Blood Coagulation Assay to Monitor Emicizumab Therapy in Patients with Hemophilia." Blood 132, Supplement 1 (2018): 2475. http://dx.doi.org/10.1182/blood-2018-99-113623.

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Abstract Introduction: Emicizumab is a humanized, bispecific antibody against activated Factor IX (FIX/IXa) and FX/Xa that mimics the cofactor function of activated FVIII (FVIIIa) by spatially relocating FIXa and FX to the appropriate position in the tenase complex. Though the bleeding rate in patients on emicizumab is remarkably reduced, hemostatic monitoring is important in the event of breakthrough bleeding, development of anti-drug antibodies, and for surgery. An APTT is markedly shortened in the presence of small amounts of emicizumab, and, hence not useful. The thrombin generation assay

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Opneja, Aman, Debnath Maji, Pedram Mohseni, Michael A. Suster, and Evi X. Stavrou. "Monitoring the Effects of Direct Oral Anticoagulants with a Novel Point-of-Care Sensor: Results of a Pilot Clinical Study." Blood 132, Supplement 1 (2018): 988. http://dx.doi.org/10.1182/blood-2018-99-118943.

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Abstract Introduction: Direct oral anticoagulants (DOACs) are a new class of medications that have been designed to provide direct inhibition of either coagulation factor IIa (FIIa, dabigatran) or FXa (rivaroxaban, apixaban, and edoxaban) and are rapidly replacing warfarin as the anticoagulant-of-choice for the treatment of most thrombotic disorders and atrial fibrillation. These newer agents present several advantages including predictable pharmacokinetic profile, wide therapeutic window, and shorter half-life. Despite these advantages, metabolism of DOACs is complex and requires enteric abso

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ABU, E. H. "METHODS ASSESSMENT QUALITY OF ACCOUNTING REPORTING AND MODELS OF THEIR MEASUREMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 95–99. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.018.

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The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.

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Valouch, Petr, Jaroslav Sedláček, and Peter Mokrička. "The provisions in management of risks." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 323–30. http://dx.doi.org/10.11118/actaun200957060323.

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Provisions allow firms to defer the funds in times when they reach positive results, for the periods, in which they assume higher costs or for less economically successful periods. Similarly to allowances they are accounting items, which do not overestimate assets and revenues, and vice versa underestimate the costs and liabilities. It requires taking of all risks of loss that are known at the time of compiling of the financial statements into accounting. Reserves represent accruals in a broader sense, as they assign to the revenues generated today associated costs in order to record these rev

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Stensland, Kristian D., Lael Suzanne Reinstatler, Alireza Moinzadeh, and Matt D. Galsky. "Identifying factors associated with poor genitourinary cancer clinical trial accrual using a novel data extraction algorithm." Journal of Clinical Oncology 37, no. 7_suppl (2019): 439. http://dx.doi.org/10.1200/jco.2019.37.7_suppl.439.

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439 Background: Poor accrual to clinical trials is the most cited barrier to efficient trial completion, yet information regarding accrual adequacy is limited. Comparisons of planned (or anticipated) accrual to actual accrual have previously been limited by siloed information. Even ClinicalTrials.gov presents only one type of accrual (actual OR anticipated) for each trial. We developed a novel approach to extract both anticipated and actual trial accrual. We apply these previously unavailable data to describe accrual adequacy and identify predictors of poor accrual. Methods: Records for all GU

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Damayanti, Indri, Delfi Yandri, and Cherly Amelia. "SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA ARSIP NASIONAL REPUBLIK INDONESIA." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 4, no. 1 (2023): 71–76. http://dx.doi.org/10.56486/remittance.vol4no1.333.

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The accounting system has several parts including the cash receipts accounting system and cash disbursement accounting system. The research objective is to analyze the Cash Receipt and Disbursement Accounting System in the National Archives of the Republic of Indonesia. In general, there are two accounting methods, namely the cash method and the accrual method. Where these two methods are often used because they relate to the accounting principles of the Cash Receipts Accounting System at ANRI using the accrual method. The research method used is qualitative with data collection techniques usi

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Gordon, David Hirsch, Qianying Liu, Ben Kleinman, Theodore Karrison, Michael Kelly, and Gini F. Fleming. "Predictors of accrual success for cooperative group trials: The Cancer and Leukemia Group B (Alliance) experience." Journal of Clinical Oncology 31, no. 15_suppl (2013): TPS6645. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.tps6645.

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TPS6645 Background: Clinical trials that fail to meet accrual waste patient, physician, and institution resources. We explored factors that predict for poor accrual to cooperative group trials in order to improve trial design and target resources to support or increase accrual when needed. Methods: Twenty trial characteristics were collected for Cancer and Leukemia Group B (CALGB) trials that closed between 06/01/02 and 06/01/12. We evaluated accrual in two ways: (1) logistic regression applied to accrual success/failure as a binary outcome; (2) treated the ratio of actual to expected accrual

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Peterson, John Stuart, Deborah Plana, Danielle Sara Bitterman, Skyler B. Johnson, and Benjamin Harris Kann. "Growth in eligibility criteria content and failure to accrue among National Cancer Institute (NCI)-affiliated clinical trials." Journal of Clinical Oncology 39, no. 15_suppl (2021): 1515. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.1515.

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1515 Background: Cancer clinical trial accrual across diverse socioeconomic and demographic groups is a national priority, yet up to 20% of trials fail due to poor accrual. Eligibility criteria content may contribute to poor accrual, but effects are challenging to measure. We sought to evaluate growth of eligibility criteria within NCI-affiliated cancer trials and the impact on trial accrual over the past decade. Methods: We conducted a retrospective study with the Aggregate Analysis of ClinicalTrials.gov (AACT) (abstracted: 02/02/2021). We included NCI-affiliated, interventional Phase II or I

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Torabi Moghaddam, Arezo, Hossein Karbassi Yazdi, and Behrouz Basirat. "A Model for Optimizing Operating Profit Considering the Suboptimal Distribution of Production Resources with Emphasis on Accrual Items." Management Strategies and Engineering Sciences 6, no. 4 (2024): 39–48. https://doi.org/10.61838/msesj.6.4.4.

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Accrual items, as accounting entries recorded by company accountants before actual realization, are considered a type of accounting registration that can have a positive effect on profits, increase transparency, and ultimately attract the attention and trust of stakeholders. Therefore, significant emphasis has been placed on this subject in the accounting literature. However, the reality is that there is no model in the research literature that uses operations research methods to examine the effect of accrual items on operating profit. Given the benefits and usefulness of accrual items, this g

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Mitchell, Aaron Philip, Bradford Richard Hirsch, and Amy Pickar Abernethy. "Inadequate data availability on clinical trial accrual and its effect on progress in cancer research." Journal of Clinical Oncology 31, no. 15_suppl (2013): e15572-e15572. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.e15572.

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e15572 Background: Participant accrual is a critical benchmark in clinical research, predicting study completion and reflecting the perceived value of the clinical question and study designed to answer it. Timely accrual data can be used prospectively to inform the design of new clinical trials. Accrual statistics are available within research networks, such as the cancer cooperative groups, but comprehensive data reflecting the overall portfolio of cancer clinical trials are lacking. As a demonstration case, we tested the availability of accrual data across all recent renal cell carcinoma (RC

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Lee, Eudocia, Ugonma Chukwueke, Shawn Hervey-Jumper, et al. "INNV-33. BARRIERS TO ACCRUAL AND ENROLLMENT IN BRAIN TUMOR TRIALS." Neuro-Oncology 21, Supplement_6 (2019): vi137. http://dx.doi.org/10.1093/neuonc/noz175.574.

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Abstract BACKGROUND A major impediment to improving neuro-oncology outcomes is poor clinical trial accrual. METHODS We convened a multi-stakeholder group including Society for Neuro-Oncology, Response Assessment in Neuro-Oncology, patient advocacy groups, clinical trial cooperative groups, and other partners to determine how we can improve trial accrual. RESULTS We described selected factors contributing to poor trial accrual and possible solutions. We focused on patient and community factors, disparities, physician and provider factors, clinical trial factors, and site and organizational fact

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Wang, Ting J. (TJ). "A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities." American Journal of Business Education (AJBE) 3, no. 12 (2010): 19–32. http://dx.doi.org/10.19030/ajbe.v3i12.961.

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This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the co

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Yanni, Yanni, Fransiskus Randa, and Yakobus K. Bangun. "PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL." AJAR 3, no. 01 (2020): 48–67. http://dx.doi.org/10.35129/ajar.v3i01.105.

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This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an

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Cohen, Daniel A., Aiyesha Dey, and Thomas Z. Lys. "Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods." Accounting Review 83, no. 3 (2008): 757–87. http://dx.doi.org/10.2308/accr.2008.83.3.757.

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We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined prior to SOX and increased significantly after the passage of SOX, suggesting that firms switched from accrual-based to real earnings management methods after the passage of SOX. We also document that the accrual-based earnings management activities were particularly high in the period immediately preceding SOX. Consistent with t

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Zang, Amy Y. "Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management." Accounting Review 87, no. 2 (2011): 675–703. http://dx.doi.org/10.2308/accr-10196.

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ABSTRACT I study whether managers use real activities manipulation and accrual-based earnings management as substitutes in managing earnings. I find that managers trade off the two earnings management methods based on their relative costs and that managers adjust the level of accrual-based earnings management according to the level of real activities manipulation realized. Using an empirical model that incorporates the costs associated with the two earnings management methods and captures managers' sequential decisions, I document large-sample evidence consistent with managers using real activ

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Tate, Wendy R., Ivo Abraham, and Lee D. Cranmer. "Center-Specific Modeling Predicts Cancer Trial Accrual More Accurately Than Investigators and Random Effects Modeling at 16 Cancer Centers." JCO Clinical Cancer Informatics, no. 3 (December 2019): 1–12. http://dx.doi.org/10.1200/cci.19.00005.

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PURPOSE Clinical trials often exceed their anticipated enrollment periods, and study sites often do not meet accrual goals. We previously reported the development and validation of a single-site accrual prediction model. Here, we describe the expansion of this methodology at 16 cancer centers (CCs) and compare an overall model versus site-specific models. METHODS This retrospective cohort study used data from treatment and supportive care intervention studies permanently closed to accrual between 2009 and 2015 at 16 United States–based CCs. Center and ClinicalTrials.gov data were used to gener

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Urbanic, James John, Doug Case, Michelle Joy Naughton, et al. "Minority accrual on a prospective study targeting a diverse U.S. breast cancer population: An analysis of Wake Forest CCOP research base protocol 97609." Journal of Clinical Oncology 31, no. 15_suppl (2013): 6564. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.6564.

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6564 Background: Clinical trial accrual rates are lower among minority patients. Wake Forest CCOP RB protocol 97609 designed to accrue 400 non-Hispanic White (NHW) and 600 minority patients to a study evaluating potential genomic single nucleotide polymorphisms as markers for breast radiosensitivty. Methods: Accrual data evaluated from 24 participating CCOPs and numerous CTSU sites. Race / ethnicity self-reported by participants (NHW, non-Hispanic Black, Hispanic/Latino, Asian /Pacific Islander, or American Indian/Alaskan Native) based on ACS reporting criteria. Results: 752 participants accru

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Trisnawati, Rina, Mardayaningrum Mardayaningrum, and Laillatul Khotimah. "DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015." Riset Akuntansi dan Keuangan Indonesia 3, no. 2 (2018): 141–51. http://dx.doi.org/10.23917/reaksi.v3i2.6702.

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The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the prop

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