Comprehensive Items Research Articles

The influence of other comprehensive income on discretionary expenditures

AbstractOther comprehensive income items (OCI) increase and decrease book value and therefore indicate more or less firm value. It follows that OCI items, albeit transitory, may contribute to a wealth effect that influences expenditure decisions. In support, our regression results indicate an association between current year OCI and future discretionary financing, investing, and operating expenditures. However, we also find that OCI‐influenced expenditures are not associated with future profitability, suggesting such expenditures are not value creating. In further tests, we find that future discretionary expenditures are associated with both positive OCI and negative OCI for higher leveraged firms but only associated with positive OCI for lower leveraged firms. These results suggest that, for highly leveraged firms, positive OCI loosens debt constraints on future expenditures while negative OCI tightens debt constraints on future expenditures. For firms without debt constraints the results are suggestive of possible wealth transfers from debtholders to shareholders.

Dificuldades para o cuidado e complicações após alta hospitalar do estomizado intestinal

Estomizado, provendo suporte inicial com o fornecimento de conhecimento ao indivíduo e cuidador, visando à capacidade para o autocuidado. Construir um instrumento de avaliação do estomizado intestinal para avaliar os cuidados implementados na manutenção e troca de equipamento. O instrumento foi construído por meio de revisão bibliográfica e validação de conteúdo por juízes, após foi realizada aplicação com levantamento de dados para verificar sua viabilidade. Foram entrevistados 11 sujeitos, com idade média de 60,8 anos. A duração da internação foi de 7,8 dias. O primeiro retorno ambulatorial foi em 5,3 dias. Antes da cirurgia, os sujeitos receberam orientação sobre o que era um estoma. Na internação, todos receberam orientações de como cuidar da pele periestoma, do estoma e sobre a limpeza e troca de bolsa. Após alta hospitalar, em relação aos cuidados, 81,8% realizaram troca do equipamento com grande dependência do cuidador, apenas 36,4% realizavam sozinhos os cuidados. As complicações no estoma e pele periestoma foram identificadas. O instrumento segundo os juízes foi constituído por itens claros, pertinentes e abrangentes, devendo ser submetido à validação de construto. Foram realizadas poucas modificações no instrumento após a coleta de dados, sendo factível a divisão do instrumento, por ser longo. Apesar do número reduzido de sujeitos, o instrumento permitiu a coleta de informações podendo subsidiar um plano de assistência precoce com o foco no processo ensino ao estomizado e cuidador, visando à independência progressiva.

Evaluation of sexual function in females with exstrophy-epispadias-complex: A survey of the multicenter German CURE-Net

Standardized knowledge about genital function in adult female individuals with exstrophy-epispadias complex (EEC) is scarce. The aim of this study was to investigate sexual function using the standardized Female Sexual Function Index (FSFI), and to assess the influence of bladder and vaginal reconstruction and the presence of incontinence on FSFI results. Sixty-one females (aged ≥18 years) recruited by the German multicenter network for congenital uro-rectal malformations (CURE-Net) were asked to complete the FSFI and a self-designed semi-structured questionnaire assessing comprehensive medical data, gynecological, and psychosocial items. Twenty-one eligible females (34%) returned both questionnaires (mean±standard deviation [SD] age of 26±5.1 years). In 43% of participants, a staged or single-staged approach had been used for reconstruction, and these had their bladder in use. A primary or secondary urinary diversion (UD) after cystectomy had been performed in 38% of participants. Of the participants, 57% lived in a committed partnership, and 62% had sexual intercourse on a regular basis, with a further 19% experiencing pain or discomfort thereby. Introitus plasty was done in 43%. Mean total FSFI for all participants was 21.3 (SD 1.9). Most domain scores of patients after introitus plasty were similar compared with those without an operative vaginal approach, except for satisfaction (p=0.057) and pain (p=0.024). Comparing incontinent with continent patients, significant differences were found for desire (mean 4.6 vs. 3.5, p=0.021), lubrication (mean 3.1 vs. 4.2, p=0.049), and satisfaction (mean 1.6 vs. 3.6, p=0.0065). In contrast pain was not significant between groups. Sexual activity rate in the present study was similar to that reported in the literature (81% vs. 89%), whereas dyspareunia rate was lower in our cohort (19% vs. 24%). The risk for sexual dysfunction seems to be lower in patients reconstructed with primary or secondary UD than patients with bladder in use. It is surprising that lubrification was better after UD than after bladder neck surgery. Incontinence and in some parts the history of an introitus plasty may play an additional role in development of sexual dysfunction in EEC. Although most of the female EEC patients lived in a committed partnership and had sexual intercourse, total FSFI values <26.55 clearly indicate a risk of sexual dysfunction. Although continence itself played a major role, females reconstructed with UD seem to have better sexual function. Further evaluation of sexual outcome and improvement of care for these patients is mandatory.

Distribution and risk evaluation of heavy metal in the soil of typical grassed swale

The concentration and distribution of Pb, Zn, Cu and Cr in the surface soil of three grassed swales located in the city of Beijing, Jiaxing and Shenzhen were studied in this paper. Evaluations on the risk of heavy metals were conducted based on the second level limit of soil environmental quality standard, using different indexes (i.e., single item, comprehensive items and potential ecological risk indexes). Results show that the concentration of Pb, Zn, Cu and Cr in all the soil samples is within the limit of second level of soil environmental quality standard of China, except the soil samples of the grassed swale from Shenzhen city. The result also shows that the concentration of the four kinds of heavy metals in the surface soil of grassed swales is linearly correlated with the depth of soil sampling points. In summary, ecological risk of heavy metals in the three grassed swales is slight.

Bibliometrics research about nursing needs of the aged at home in China

Objective To summarize the main results and characters of the research literature by reviewing systematically and comprehensively, we get an overall awareness of the current status of the nursing needs of the aged at home and discover the deficiency. Consequently, we provide evidence to improve the nursing services for the aged at home. Methods We systematically searched CNKI (1979-2014.5), CBM (1978-2014.5) and VIP (1989-2014.5). According to the including criteria and excluding criteria, we screened the literature twice. Main results and characters of the literature were described. Results A total of 975 articles were included. The first literature were published in 1986. From 2006, the amount of the literature increased annually. 42.36% (413/975)of the research types were descriptive research. The contents of the literature mainly focused on the need of comprehensive nursing services, such as community nursing services [37.44%(365/975) ]; home care [20.10%(196/975) ]; long-term care [10.26%(100/975) ]. The overall quality of the literature was not high. Experimental research and descriptive research were implemented mostly in developed areas. The 46.97% (458/975) of the first authors worked in hospitals. Conclusions There is a small quantity of literature published with low quality. Questionnaire with comprehensive items describing needs demanded by the aged are required. We should put an eye on the aged living in undeveloped areas or with recognition impairment. Meanwhile, depending on the general hospital, we should carry out high-quality experimental research, as well as exploring multidisciplinary model. Key words: Aged; Nursing care; Needs; Bibliometrics

Comprehensive Income and Financial Performance Ratios: Which Potential Effects on RoE and on Firm's Performance Evaluation?

Abstract The reporting of comprehensive income is becoming increasingly important. The new version of IAS 1 (the so called IAS1-revised) issued by IASB on September 2007 provides the mandatory reporting of other comprehensive income items for the EU listed companies. This circumstance is of particular relevance in the Italian context, characterized by a strong historical cost accounting model and by concentrated ownership publicly traded companies. This study aims to examine the potential impact of unrealized gains and losses reporting on entities performance ratio, and thus on investors’ decision process, by investigating its effects on Italian listed entities. The results show that the first time adoption of comprehensive income reporting does significantly affect Italian listed entities performance, notwithstanding the apparent irrelevant spread existing between net income and comprehensive income book values.

Development of a questionnaire encompassing indicators of distress: A tool for use with women in surgical continuity of care for breast cancer

PurposeWomen with breast cancer often experience significant distress. Currently, there are no questionnaires aimed at identifying women's unique and possible changing indicators for distress in surgical continuity of care for breast cancer. We developed and tested three questionnaires specifically for this use. Methods and sampleWe first searched PubMed, CINAHL and PsycINFO to retrieve information on previously described indicators. Next, we conducted a focus group interview with 6 specialised nurses, who have extensive experience about consequences of breast cancer for women in surgical continuity of care. The questionnaire was tested on 18 women scheduled for breast cancer surgery. Subsequently, the women were debriefed to gain knowledge about comprehensibility, readability and relevance of items, and the time needed to complete the questionnaire. After adjustment, the questionnaires were field-tested concomitantly with a clinical study, which both consisted of a survey and an interview study. Key resultsThree multi-item questionnaires were developed specific to different time points in surgical continuity of care. The questionnaires share a core of statements divided into seven sub-scales: emotional and physical situation, social condition, sexuality, body image, religion and organisational factors. Besides the core of statements, each questionnaire has different statements depending on the time point of surgical continuity of care when it was to be responded to. ConclusionThe questionnaires contain comprehensive items that can identify indicators for distress in individual women taking part in surgical continuity of care. The items were understandable and the time used for filling in the questionnaires was reasonable.

Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?

The basic question we raise in this paper is whether the 2013 Discussion Paper (DP 2013) on the Conceptual Framework provides adequate principles for reporting an entity's performance and what improvements could be made in the light of both user needs and evidence from academic literature. DP 2013 proposes to continue applying a balance sheet approach to financial accounting, whereby the income statement serves as a statement explaining changes in an entity's financial position. Performance is reduced to a discussion of possible approaches to defining other comprehensive income items and recycling. We conclude that the literature supports a more refined approach to communicating relevant attributes of performance, defining performance independently from assets and liabilities and taking into account various relevant disaggregations within profit or loss. We therefore propose a more balanced approach to financial reporting whereby the balance sheet and income statement are treated as equally important and the income statement gives more information about various relevant attributes of performance.

SAT0102 Interpretation of Patient Reported Outcomes Measurement Information System (PROMIS®) by Rheumatologists

BackgroundThe National Institutes of Health Patient Reported Outcomes Measurement Information System (PROMIS®) roadmap initiative is a cooperative research program designed to develop, evaluate, and standardize item banks to measure patient-reported...

The influence of service orientation and interaction orientation on consumer identification

A service orientation aims to provide professional and comprehensive service items to consumers in a sale or a non-sale situation, while an interaction orientation has the goal of creating good interaction ability with individual customers in order to maintain long-term, profitable customer relationships, and in the process obtaining valuable information about individual customers. These orientations build customer-centric operations and develop competitive advantages, thus enhancing firm performance and customer value. The main purpose of this study was to examine the relative and collective contributions of different strategic orientations on a firm's performance, with a focus on consumer–company identification. The structural equation model results indicate that (1) both service orientation and interaction orientation positively influence consumer–company identification and (2) interaction orientation results in higher perceived consumer identification.

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

Diğer kapsamlı gelir, gelir ve gider hesaplarında henüz tahakkuk etmemiş gerçekleşmiş kazanç ve kayıplardan oluşmaktadır ve gelir tablosunda raporlanan net kar ile kapsamlı gelir arasındaki farkı ifade etmektedir. Diğer kapsamlı gelir ile işletmenin piyasa değeri arasındaki ilişki tartışmalı bir konu olmakla birlikte; finansal performans açısından tüm diğer kapsamlı kar kalemlerini birlikte değerlendirmek yanıltıcı olabilmektedir. Bu bilgi ışığında çalışmada her bir diğer kapsamlı gelir kalemi ile işletmenin piyasa değeri arasındaki ilişki ayrı ele alınarak; değerlendirmelerde bulunulmuştur.

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

Reply to comment on Wang et al.: operative versus nonoperative treatment for acute Achilles tendon rupture

We would like to thank the readers of International Ortho-paedics for their questions on our meta-analysis [1]. Inresponse to these queries, we would like to make the fol-lowing comments:1. The readers advised that we should focus specifically onthe search strategy. Thanks for their kind suggestion. Weagreed with them that a comprehensive search was quitenecessary in a meta-analysis. Although we did not listdetailed index terms in the article, this did not mean thatwe neglected the role of search strategy. Two authors (NJand AFC) independently retrieved relevant studies bymeans of electronic search. It was probably one of theshortcomingsthatwedidnotlisttheindextermsindetail.2. The outcomes were just based on ten RCTs, of whichmost recruited patients were middle-aged. Whether theresults are suitable for all kinds of patients needs furtherstudy. Therefore, a cautious approach should be takentowards the conclusions.3. The readers suggested that the meta-analysis should beconducted through different surgical approaches. Weagree that this might achieve a more accurate conclusion.Similarly, up to now, there are still several conservativemethods of treating AATR. Therefore, future RCTs withconsistent surgical approaches and conservative manage-ment are needed to evaluate detailed efficacies of opera-tive and nonoperative AATR management.4. Although the detailed scores were not listed for each study,we conducted a rigorous and comprehensive assessment ofeight items for each RCT. The methodological assessmentis a subjective activity and only provides a reference. Withregard to the assessment method, one of the authors (FD)evaluated each RCTand the other (AFC) verified for accu-racy. Discrepancies were resolved by consensus after dis-cussion. We considered this would reduce subjective bias.5. Results of our meta-analysis showed that operativeAATR management might have a lower risk of re-rupture than nonoperativetreatment. We agree that med-icalcostsandotherrisksmightaffecttheclinicalefficacy.However, there was still little effective available data andoutcomescouldnotbepooledformeta-analysisregardingthese measures based on current RCTs. Therefore, wehopetherewillbemoreRCTsconcerningthesemeasuresin the future.6. We agree that limited publication language may cause abias. Therefore, on the one hand, as Sambunjak et al. [2]suggested that if at all possible, the study search shouldinclude non-English databases such as LILACs andSciELO for studies in Spanish and Portuguese, and theChinese biomedical database Cnki.net. On the otherhand, more high-quality RCTs are needed to reach moreaccurate conclusions.References

The Balance Sheet Investment - Cashflow and Cross-Section of Stock Returns

We analyse interactions of simultaneous shifts in comprehensive balance sheet items annually and identify common (latent) factors, which are consistent across years. Five factors are interpreted to reflect five major decisions in businesses: Financial Flexibility, Short-term Credit, Long-term Capital Investment, Convertible Debt Usage, and Preferred Stock Usage. We show that these factors are robust predictors of long-run stock returns and earn incremental returns beyond well-known asset pricing models and return anomalies. Consistent with the Q theory of investment, they create value up to three lags and are strong negative predictors of future cash flows and future earnings.

The ‘Short Five’ (S5): Measuring Personality Traits Using Comprehensive Single Items

A new approach to the construction of short questionnaires is introduced: ‘comprehensive single items’ (CSI) are developed with the intention to match expert descriptions of a construct as closely as possible. Based on this idea, a 60–item questionnaire, the ‘Short Five’ (S5) is constructed for measuring 30 facets of the Five–Factor Model. Studies in Estonian, Finnish, English, and German showed that the S5 domain scales had correlations over 0.8 with their counterparts in longer questionnaires, and that the factor structure was similar to that of the normative US NEO–PI–R sample. The S5 can be recommended for large–scale studies where participants’ time is limited. The CSI approach can be successfully used in short scale development, in addition to more traditional methods. Copyright © 2011 John Wiley &amp; Sons, Ltd.

The incremental usefulness of other comprehensive income items to the Egyptian investor

We examine whether the incremental usefulness of the other comprehensive income (OCI) items relative to net income changed or not after the issuance of the Egyptian Accounting Standard number 1 (post-EAS 1). We also seek to depict inferences concerning which component(s) of OCI is more useful to the Egyptian investor. For the non-financial firms in the post-EAS 1 period, the aggregated OCI has a significant usefulness in explaining the following period’s cash flows. Regarding financial firms in the period before the issuance of the Egyptian Accounting Standard number 1 (pre-EAS 1) and non-financial firms in the post-EAS 1, it was observed that foreign currency adjustments has significant usefulness in explaining the following period’ cash flows. Regarding the financial firms, foreign currency adjustments component is significantly useful in explaining stock returns. Marketable securities adjustments are significantly useful in explaining stock returns for the non-financial firms in the post-EAS 1 period.

Priority Symptoms in Advanced Breast Cancer: Development and Initial Validation of the National Comprehensive Cancer Network-Functional Assessment of Cancer Therapy-Breast Cancer Symptom Index (NFBSI-16)

ObjectivesBy using methods consistent with recent regulatory guidance on patient-reported outcomes as endpoints in clinical trials, we created a new version of the Functional Assessment of Cancer Therapy-Breast Cancer Symptom Index (FBSI), with emphasis on patient input during the development process. MethodsWe obtained input on the most important symptoms to monitor during treatment for stage III or IV breast cancer from 52 patients recruited from National Comprehensive Cancer Network institutions as well as support service organizations. Participating patients shared their top-priority symptoms/concerns through open-ended interviews and symptom checklists. To ensure adequate content coverage, we evaluated results alongside the original version of the FBSI, which was created on the basis of a survey of oncology clinicians at National Comprehensive Cancer Network institutions and items in the Functional Assessment of Chronic Illness Therapy measurement system. We also obtained input from 10 National Comprehensive Cancer Network oncologists regarding whether symptoms were primarily related to disease or treatment. ResultsWe selected breast cancer–related symptoms and concerns endorsed as high priority by both oncology patients and clinicians for inclusion in the new National Comprehensive Cancer Network-Functional Assessment of Cancer Therapy-Breast Cancer Symptom Index-16 (NFBSI-16), which includes all eight items from the original FBSI and eight additional items from Functional Assessment of Chronic Illness Therapy measures. The NFBSI-16 is formatted by subscale: Disease-Related Symptom, Treatment Side-Effect, and General Function and Well-Being. Results provide preliminary support for NFBSI-16's internal consistency reliability (α = 0.87) and validity as evidenced by moderate-to-strong relationships with expected criteria. ConclusionsReflecting the priority symptoms of breast cancer patients and clinicians, the NFBSI-16 can be used to help evaluate the effectiveness of treatments for advanced breast cancer in clinical practice and research.

Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items

ABSTRACT Gains and losses reported as other comprehensive income (OCI) and as special items (SI) are often viewed as similar in nature: transitory items with little ability to predict future cash flows and minimal implications for company value. However, current accounting standards require SI gains and losses to be recognized in net income, while OCI gains and losses are deferred until realized. This study empirically compares OCI and SI gains and losses using a model that jointly estimates value relevance, predictive value, and persistence. Results show that both SI and OCI gains and losses are value-relevant, but SI gains and losses exhibit zero persistence (i.e., are transitory), while OCI gains and losses exhibit negative persistence (i.e., partially reverse over time). Further, we find that SI gains and losses have strong predictive value for forecasting both future net income and future cash flows, while OCI gains and losses have weaker predictive value. Data Availability: All data are publicly available from sources indicated in the text.

The Aristotle Comprehensive Complexity Score Predicts Mortality and Morbidity After Congenital Heart Surgery

The Aristotle Comprehensive Complexity (ACC) score has been proposed for complexity adjustment in the analysis of outcome after congenital heart surgery. The score is the sum of the Aristotle Basic Complexity score, largely used but poorly related to mortality and morbidity, and of the Comprehensive Complexity items accounting for comorbidities and procedure-specific and anatomic variability. This study aims to demonstrate the ability of the ACC score to predict 30-day mortality and morbidity assessed by the length of the intensive care unit (ICU) stay. We retrospectively enrolled patients undergoing congenital heart surgery in our institution. We modeled the ACC score as a continuous variable, mortality as a binary variable, and length of ICU stay as a censored variable. For each mortality and morbidity model we performed internal validation by bootstrapping and assessed overall performance by R(2), calibration by the calibration slope, and discrimination by the c index. Among all 1,454 patients enrolled, 30-day mortality rate was 3.4% and median length of ICU stay was 3 days. The ACC score strongly related to mortality, but related to length of ICU stay only during the first postoperative week. For the mortality model, R(2) = 0.24, calibration slope = 0.98, c index = 0.86, and 95% confidence interval was 0.82 to 0.91. For the morbidity model, R(2) = 0.094, calibration slope = 0.94, c index = 0.64, and 95% confidence interval was 0.62 to 0.66. The ACC score predicts 30-day mortality and length of ICU stay during the first postoperative week. The score is an adequate tool for complexity adjustment in the analysis of outcome after congenital heart surgery.

The Image Expressions of High-Fashion Snood Coordination

The objective of this study is to analyze the coordination images seen in comprehensive fashion items and their features. This will be done from the viewpoint of both the creativity as well as functional characteristics of items and images. For the method of study, I explored the idea of style, analyzing its features of 42 pictures appearing from the 2006 S/S to 2010 F/W collection. It is important to note that style has the characteristics of both a muffler and turtleneck. With looping design connected at both ends, it can be placed around the neck or head, creating the image of wearing a hood. After having examined the selected data and pictures, one can largely divide the exclusive high-fashion image categories into three types: feminine, avant-garde, and finally, active & functional sportive image. First, the orthodox image is widely accepted by most as it has forever evolved within the original tradition of the practically functional muffler(scarf). Second, since the metamorphic image tends to lend itself to free ideas, you can wear a snood around the shoulders like a collar. Worn together with the same type of clothing, the snood can be seen as an effective suit. Third, the aim of image emphasis is to highlight certain points, or make some features more noticeable, as a means of possibly attracting more interest and attention. The image of snood arises out of the use of shapes, colors, and other accessory parts. As mentioned earlier, snood stands out as an independent item instead of just being an accessory to clothing. Its primary function as a style coordinator is emphasized in order to create more distinctive fashion images. Through this study, I thereby intend to provide fashion style data on the latest trends, and high-fashion codes of snood coordination.