Accrual Performance Research Articles

HUBUNGAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN KINERJA PEMERINTAH DI INDONESIA

This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.

Accrual Patterns for Clinical Studies Involving Quantitative Imaging: Results of an NCI Quantitative Imaging Network (QIN) Survey.

Patient accrual is essential for the success of oncology clinical trials. Recruitment for trials involving the development of quantitative imaging biomarkers may face different challenges than treatment trials. This study surveyed investigators and study personnel for evaluating accrual performance and perceived barriers to accrual and for soliciting solutions to these accrual challenges that are specific to quantitative imaging-based trials. Responses for 25 prospective studies were received from 12 sites. The median percent annual accrual attained was 94.5% (range, 3%–350%). The most commonly selected barrier to recruitment (n = 11/25, 44%) was that “patients decline participation,” followed by “too few eligible patients” (n = 10/25, 40%). In a forced choice for the single greatest recruitment challenge, “too few eligible patients” was the most common response (n = 8/25, 32%). Quantitative analysis and qualitative responses suggested that interactions among institutional, physician, and patient factors contributed to accrual success and challenges. Multidisciplinary collaboration in trial design and execution is essential to accrual success, with attention paid to ensuring and communicating potential trial benefits to enrolled and future patients.

What Child Game Improve? The Benefits of Plyometric Training

There are many misconceptions about what “plyometric” training for athletics, and how it relates to children. Although One of the most frequently used methods of building power is Plyometrics (plyometric exercise) to perform effectively jumps, sprints and prevent injuries games (Benitez Sillero, J.D.; Da Silva-Grigoletto, M.E.; Munoz Herrera, E.; Morente Montero, A. yGuillen del Castillo, M, 2015). Whereas Verkhoshanski' advocated the shock method of training when he introduced the concept of plyometrics in Russia (William D. Bandy, Barbara Sanders, 2007).where (Bram Swinnen, 2016) confirms that the Plyometric training enhance the muscle activation and stiffness of the muscle–tendon. However, little research has been done to investigate injury risk with plyometric training considerations. Where some authors suggest that plyometric exercises should not be performed by children (Jason Brumitt, Human Kinetics, 2010) or an individual who has not attained puberty (Edward McNeely, David Sandler, 2006). From the propose, our study focus on the impact of the Plyometric training on the performance case primary school who have not reached their puberty. Where our results confirm the benefits of Plyometric training to improve the explosive strength among primary school students where the experimental group is accrual performance than the control group.

Accrual Index: A Real-Time Measure of the Timeliness of Clinical Study Enrollment.

Achieving timely accrual into clinical research studies remains a challenge for clinical translational research. We developed an evaluation measure, the Accrual Index (AI), normalized for sample size and study duration, using data from the protocol and study management databases. We applied the AI retrospectively and prospectively to assess its utility. Accrual Target, Projected Time to Accrual Completion (PTAC), Evaluable Subjects, Dates of Recruitment Initiation, Analysis, and Completion were defined. AI is (% Accrual Target accrued/% PTAC elapsed). Changes to recruitment practices were described, and data extracted from study management databases. December 2014 (or final) AI was analyzed for 101 studies initiating recruitment from 2007 to 2014. Median AI was ≥1 for protocols initiating recruitment in 2011, 2013, and 2014. The AI varied widely for studies pre-2013. Studies with AI > 4 utilized convenience samples for recruitment. Data-justified PTAC was refined in 2013-2014 after which the AI range narrowed. Protocol characteristics were not associated with study AI. Protocol AI reflects the relative agreement between accrual feasibility assessment (PTAC), and accrual performance, and is affected by recruitment practices. The AI may be useful in managing accountability, modeling accrual, allocating recruitment resources, and testing innovations in recruitment practices.

Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities

In the last years, the introduction of advanced management systems in local governments, through a substantial renewal process of these entities, has generated a new debate in literature in reference to the effects produced by the implementation of such management tools typically applied to the private sector. In particular, this paper aims to explore the way in which the use of accrual accounting supports performance measurement tools used by local governments, adopting the Resource-based view approach. Considered the debate on the effects related to the introduction of the accrual accounting system and the role of accounting information to measure performance in the local governments, it has been conducted a comparative analysis of two Italian municipalities in order to identify the relationship between these two management tools. Case analysis highlighted the fact that accrual accounting system does not always support a more complete process of performance measurement and competences and organization’s resources in the use of accounting data and information affect this process. Results also show that the introduction and use of managerial systems require a profound change of organizational culture which should be accepted by most of the members of the organization.

ECOG multiple myeloma (MM) clinical trial (CT) accrual performance evaluation utilizing the NCI–Trial Complexity and Elements Scoring (NCI-TCES) and the NCI Myeloma Steering Committee Accrual Working Group (NCI MYSC AWG) scoring models.

8600 Background: Accrual to NCI CTs is often slower than planned and at times mandating premature closure resulting in loss of valuable resources and delay of scientific progress. The NCI MYSC AWG identified 10 barriers to accrual (BtA) to MM CTs (reimbursement, competing treatment options, treatment at NCI designated sites only, etc.). The NCI-TCES was created to objectively assess CT complexity (study arms, registration/randomization steps, treatment and follow-up complexity and duration, etc.). We evaluated the accrual performance of all previously conducted and currently ongoing (as of 12-31-2013) therapeutic ECOG MM CTs (excluding transplant) utilizing these tools. Methods: The planned and actual accrual, duration of open enrollment and accrual per month of each selected CT was determined. The NCI-TCES model was applied to each CT and a total score calculated (range 0-18). The 10 NCI MYSC AWG BtA were reviewed as it concerns their relevance for each selected CT and described as unlikely (0), possibly...

Real Earnings Management and CFO Turnover-Evidence from China

This study investigates whether a firm’s forced CFO turnover is influenced by the extent of a firm’s real earnings management (REM) activities in China. We find that the likelihood of forced CFO turnover is positively associated with the extent of REM, contrast to no such association for voluntary CFO turnover. Such association is primarily due to the manipulation of discretionary expenses, but not manipulation of production costs or cash flow management. Our findings are robust after controlling for the effect of accrual earnings management (AEM), firm performance, and corporate governance. We also address such issues as endogeneity, persistence of REM after CFO’s turnover, the impact of directions of REM on CFO turnover and the effect of CEO turnover. Our findings indicate that boards of directors in China play an important role in disciplining CFOs when they engage in REM activities.

Design-phase prediction of potential cancer clinical trial accrual success using a research data mart

Many cancer interventional clinical trials are not completed because the required number of eligible patients are not enrolled. To assess the value of using a research data mart (RDM) during the design of cancer clinical trials as a predictor of potential patient accrual, so that less trials fail to meet enrollment requirements. The eligibility criteria for 90 interventional cancer trials were translated into i2b2 RDM queries and cohort sizes obtained for the 2 years prior to the trial initiation. These RDM cohort numbers were compared to the trial accrual requirements, generating predictions of accrual success. These predictions were then compared to the actual accrual performance to evaluate the ability of this methodology to predict the trials' likelihood of enrolling sufficient patients. Our methodology predicted successful accrual (specificity) with 0.969 (=31/32 trials) accuracy (95% CI 0.908 to 1) and predicted failed accrual (sensitivity) with 0.397 (=23/58 trials) accuracy (95% CI 0.271 to 0.522). The positive predictive value, or precision rate, is 0.958 (=23/24) (95% CI 0.878 to 1). A prediction of 'failed accrual' by this methodology is very reliable, whereas a prediction of accrual success is less so, as causes of accrual failure other than an insufficient eligible patient pool are not considered. The application of this methodology to cancer clinical design would significantly improve cancer clinical research by reducing the costly efforts expended initiating trials that predictably will fail to meet accrual requirements.

Sustainability and performance of the National Cancer Institute's Community Clinical Oncology Program

Introduction The National Cancer Institute's (NCI) Community Clinical Oncology Program (CCOP) contributes one third of NCI treatment trial enrollment (“accrual”) and most cancer prevention and control (CP/C) trial enrollment. Prior research indicated that the local clinical environment influenced CCOP accrual performance during the 1990s. As the NCI seeks to improve the operations of the clinical trials system following critical reports by the Institute of Medicine and the NCI Operational Efficiency Working Group, the current relevance of the local environmental context on accrual performance is unknown. Materials and methods This longitudinal quasi-experimental study used panel data on 45 CCOPs nationally for years 2000–2007. Multivariable models examine organizational, research network, and environmental factors associated with accrual to treatment trials, CP/C trials, and trials overall. Results For total trial accrual and treatment trial accrual, the number of active CCOP physicians and the number of trials were associated with CCOP performance. Factors differ for CP/C trials. CCOPs in areas with fewer medical school-affiliated hospitals had greater treatment trial accrual. Conclusions Findings suggest a shift in the relevance of the clinical environment since the 1990s, as well as changes in CCOP structure associated with accrual performance. Rather than a limited number of physicians being responsible for the preponderance of trial accrual, there is a trend toward accrual among a larger number of physicians each accruing relatively fewer patients to trial. Understanding this dynamic in the context of CCOP efficiency may inform and strengthen CCOP organization and physician practice.

Clinical Trial Development as a Predictor of Accrual Performance—Response

We thank Schoen for her comments and insights into accrual performance. The primary purpose of our research was to reveal the relationship between development time of National Cancer Institute Cancer Therapy Evaluation Program (NCI-CTEP)-supported trials and a standard accrual milestone that was

Clinical Trial Development as a Predictor of Accrual Performance—Letter

In the November 15, 2010 edition of Clinical Cancer Research, Cheng and colleagues describe an important finding, namely, the association between trial development time and accrual success (1). Their article also reports accrual success rates for NCI Cancer Therapy Evaluation Program (CTEP)-sponsored trials. This publication formally publishes the finding that 40% of cancer clinical trials of all phases close due to poor accrual, which was cited in the Institute of Medicine report “A National Cancer Clinical Trials System for the 21st Century: Reinvigorating the NCI Cooperative Group Program” (2). This statistic has received considerable attention. Cheng's study also reports that 70.8% of phase III trials result in poor accrual.These are concerning statistics; however, they rely on a definition of sufficient accrual that is very restrictive for phase III trials and, as a consequence, may overemphasize the problem of poor accrual.The most important goal of a trial is to answer its intended question. There are several circumstances under which a phase III trial may answer its scientific question without achieving 100% of target accrual. In large trials, closing a few patients short of the intended goal may have no appreciable impact on the statistical power of the study. A study defining successful accrual in phase III trials as 90% or more of target accrual has recently been published (3). Trials may experience greater event rates than anticipated. Trials may close before attaining target accrual for ethically imperative reasons, such as reaching a conclusive finding at interim analysis or closure due to toxicity, both settings in which the scientific question is still addressed. In addition, the study of Cheng and colleagues includes trials still open to accrual, labeling those as successful if they have met 75% or more of target accrual after being open for at least 3 years. Particularly among phase III trials, it is questionable to assume that all trials not meeting this expectation will ultimately fail in accrual.In quantifying the impact of poor accrual, metrics incorporating the ability of a trial to address the primary endpoint are more reflective of the complexities and variability inherent in real trial conduct than metrics based on meeting accrual targets alone. It would be important to confirm the notable association of accrual success and development time identified here by Cheng and colleagues, using a less restrictive definition of accrual sufficiency. This would serve to bolster our expectations that reducing development time will translate into improved accrual success rates in the future.See the Response, p. 4615No potential conflicts of interest were disclosed.

Predicting Accrual Achievement: Monitoring Accrual Milestones of NCI-CTEP–Sponsored Clinical Trials

The need to increase the number oncology clinical trials with sufficient enrollments is a well-known issue, particularly for trials targeting therapeutic applications. It is critical to identify early predictors of eventual study accrual achievement. All nonpediatric phase I, I/II, II, and III therapeutic studies supported by the National Cancer Institute Cancer Therapy Evaluation Program (NCI-CTEP) between 2000 and 2007 (n = 764) were analyzed for accrual performance. Accrual achievement is defined as those enrolling 100% or more of the stated minimum accrual goal at the time of trial closure. Two accrual milestones were analyzed per trial: time to first patient enrollment and expected time to accrual goal. Multivariate logistic regression analysis was used to calculate the OR with respect to the likelihood of clinical trial accrual achievement. A total of 81.5% (n = 623) of the trials did not achieve the projected accrual goals within the anticipated accruing period. Furthermore, 37.2% (n = 284) of trials failed to achieve the minimum projected accrual at study closure regardless of time the trial was open. Trials that accrue the first enrollment beyond 2 months (n = 379, 49.6%) are significantly less likely to achieve the accrual performance than those trials that enroll patients under 2 months (OR: 0.637, 95% CI: 0.464-0.875, P = 0.005). Of the studies that are open beyond the anticipated enrollment period (n = 603), those do not achieve at least 60.0% of the projected minimum accrual (n = 391, 64.8%) have a significantly less likelihood of achieving final accruals by study closure (OR: 0.190, 95% CI: 0.055-0.652, P = 0.008). The time to first patient enrollment and expected time to accrual goal are shown to be valid measures to evaluate the likelihood of achieving the minimum projected accrual.

A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of cancer therapy evaluation program (NCI-CTEP) sponsored studies.

Postactivation barriers to oncology clinical trial accruals are well documented; however, potential barriers prior to trial opening are not. We investigate one such barrier: trial development time. National Cancer Institute Cancer Therapy Evaluation Program (CTEP)-sponsored trials for all therapeutic, nonpediatric phase I, I/II, II, and III studies activated between 2000 and 2004 were investigated for an 8-year period (n = 419). Successful trials were those achieving 100% of minimum accrual goal. Time to open a study was the calendar time from initial CTEP submission to trial activation. Multivariate logistic regression analysis was used to calculate unadjusted and adjusted odds ratios (OR), controlling for study phase and size of expected accruals. Among the CTEP-approved oncology trials, 37.9% (n = 221) failed to attain the minimum accrual goals, with 70.8% (n = 14) of phase III trials resulting in poor accrual. A total of 16,474 patients (42.5% of accruals) accrued to those studies were unable to achieve the projected minimum accrual goal. Trials requiring less than 12 months of development were significantly more likely to achieve accrual goals (OR, 2.15; 95% confidence interval, 1.29-3.57, P = 0.003) than trials with the median development times of 12 to 18 months. Trials requiring a development time of greater than 24 months were significantly less likely to achieve accrual goals (OR, 0.40; 95% confidence interval, 0.20-0.78; P = 0.011) than trials with the median development time. A large percentage of oncology clinical trials do not achieve minimum projected accruals. Trial development time appears to be one important predictor of the likelihood of successfully achieving the minimum accrual goals.

Early Warning: An Ailing Canary in the Mine

Early Warning: An Ailing Canary in the Mine

Early indicators of accrual success: Time-to-first-patient and accrual performance at an anticipated enrollment milestone-A study of NCI-CTEP-sponsored clinical trials.

6001 Background: This research investigates whether indicators of time from trial opening to first enrollment and accrual performance may predict ultimate successful trial accrual. Methods: National Cancer Institute Cancer Therapy Evaluation Program (NCI-CTEP) Sponsored trials for all therapeutic, nonpediatric phase I, I/II, II, and III trials activated and closed to accrual from 2000 to 2007 were investigated (n = 764). Two indicators were evaluated. The first indicator was months from opening of the trial to first patient enrolled. The second indicator was the accrual performance, computed as the percentage of actual accrual compared to the minimum accrual goal, evaluated at the anticipated time to achieve the minimum goal. For example, if a trial had a minimum accrual goal of 150 and was anticipated to accrue 15 pts/month, the anticipated time is 10 months. Multivariable logistic regression analysis was used to calculate unadjusted and adjusted odds ratios, controlling for study size, cancer incidence, and cancer mortality. Results: Trials that enrolled the first patient beyond the first two months of study activation were statistically significantly less likely to achieve the minimum accrual goal regardless of the time they remain open (odds ratio:0.616; 95% CI:0.464-0.875). Almost half of all trials (n = 379, 49.6%) enroll the first patient outside this window. Overall, 18.5% (n = 141) of CTEP-approved oncology trials achieve their minimum accrual goal within their anticipated time. Of the trials that remained open after this time (n = 603, 78.9%), trials that did not enroll a least 60% of their minimum goal within the anticipated period were statistically significantly less likely to achieve this minimum accrual goal by study closure, regardless of the time to closure (odds ratio:0.190; 95% CI: 0.055- 0.652). Conclusions: Early indicators in accrual performance can be used to identify trials that are highly likely to close without achieving their intended accrual goal. Time to first patient and accrual performance at anticipated trial enrollment time appear to be two such predictors. No significant financial relationships to disclose.

A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of CTEP-sponsored studies

CRA6509 Background: Post-activation barriers to oncology clinical trial accruals are well documented; however, potential barriers prior to trial opening are not. We investigate one such barrier: trial development time. Methods: National Cancer Institute Cancer Therapy Evaluation Program (NCI-CTEP) sponsored trials for all therapeutic, non-pediatric phase I,I/II, II, and III studies activated in an eight year period (2000–2007) were investigated (n=553). Successful trials were those achieving 100% of minimum accrual goal. Time to open a study was the calendar time from initial CTEP submission to trialactivation. Multivariable logistic regression analysis was used tocalculate unadjusted and adjusted odds ratios, controlling for study phase and size of expected accruals. Results: 40.0 percent (n=221) of CTEP-approved oncology trials failed to achieve minimum accrual goals, with 49.2 percent (n=30) of phase III trials failing to achieve at least 25 percent of accrual goals. A total of 8,723 patients (17.0% of accruals) accrued to those studies that were unable to achieve the projected minimum accrual goal. Trials requiring 9–12 months development were significantly more likely to achieve accrual goals (odds ratio, 1.94; 95% CI, 1.06 to 3.52, P=0.031) than trials requiring the median time (15–18 months); trials that exceeded 27 months of development time were significantly less likely of achieving accrual goals (odds ratio, 0.14; 95% CI, 0.04 to 0.54, P=0.004). Conclusions: A large percentage of oncology clinical trials do not achieve minimum projected accruals. Trial development time appears to be one important predictor of the likelihood of successfully achieving the minimum accrual goals. [Table: see text] No significant financial relationships to disclose.

A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of CTEP-sponsored studies

A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of CTEP-sponsored studies

A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of CTEP-sponsored studies

CRA6509 The full, final text of this abstract will be available in Part II of the 2009 ASCO Annual Meeting Proceedings, distributed onsite at the Meeting on May 30, 2009, and as a supplement to the June 20, 2009, issue of the Journal of Clinical Oncology. No significant financial relationships to disclose.

Does operating performance really improve following financial institutions merger : a case of Malaysian banks

This study examines whether the recent bank mergers exercise in Malaysia create synergies reflected in corporate operating performance measures. Four accrual operatingperformance measures are used, i.e. Return on Asset (ROA), Return on Equity (ROE), Profit Margin (PM), and Earning Per Share (EPS). Using a sample of eight anchor banks for a sample period beginning 1997 through 2002, the results show that bank mergers lead to significant post merger improvements, which is consistent with the findings of Neely and Rochester (1987) who also employ accrual performance measures in their study on savings and loan institutions in the us. The findings suggest that even though the mergers are 'forced' in nature, it is able to contribute to the synergistic benefits. The gain in the post-merger operating performance is likely to be due to the provisions for loan loss, which on average is much lower during the post-merger period compared to the pre-merger period. The study also finds that there is an insignificant continuance of pre-merger performance into the post-merger period.

Accrual of Patients to Randomized Clinical Trials: Factors Affecting Cancer Prevention and Control Research

Clinical judgment is increasingly being challenged by the need for randomized clinical trials. The 1987 National Cancer Institute mandate--that the Community Clinical Oncology Program (CCOP) accrue patients to cancer control protocols--provided an opportunity to examine the factors that affect accrual performance. An analysis of 52 CCOPs and their research bases participating in the program found that the availability of protocols, involvement with research base activities, a demonstrated link to community physicians (particularly those physicians, such as surgeons, who had access to patients), and the use of personal contacts to inform non-CCOP physicians about CCOP activities were important facilitating factors for accruing patients to cancer prevention and control trials.