Professional Judgment Research Articles

Goods in wholesalers: Valuation at recognition, accounting considerations

Subject. This article deals with the issues of formation of the actual cost of goods when they are purchased in wholesale trade organizations. Objectives. The article aims to substantiate the method of formation of the actual cost of purchased goods of wholesale organizations, consider options for reflecting its components in the accounts, and highlight controversial issues in the valuation of goods when they are recognized. Methods. For the study, we used the methods of comparative analysis, content analysis, systematization, analogy, and generalization. Results. According to Federal Accounting Standard FSBU 5/2019 – Inventories, if goods are recognized in the accounting of a wholesale organization, there is a variability in the understanding of the actual cost. The article finds that the choice of components of the actual cost of purchased goods has a direct impact on many aspects of accounting. The article systematizes the methods of reflecting the received goods in accounting depending on the method of valuation, and formulates the peculiarities of their application. An analysis of regulatory documents shows that the procedure for calculating the write-off of deviations for goods has not been established yet. Conclusions and Relevance. Based on international practices, FAS FSBU 5/2019 – Inventories helps exercise professional judgment of an accountant in matters of valuation of goods of wholesale organizations upon recognition. The results obtained can be used both in theory and practice of reflecting commodity operations of wholesale organizations.

ChatGPT's innovative application in blood morphology recognition.

Recently, the rapid advancement in generative artificial intelligence (AI) technology, such as ChatGPT-4, has sparked discussions, particularly in image recognition. Accurate results are critical for hematological diagnosis, particularly for blood morphology identification. Despite advanced hematology analyzers, reliance on professional hematopathologists for manual identification remains in cases of abnormal or rare conditions, a process prone to human subjectivity and potential errors. Consequently, this study aimed to investigate the potential of ChatGPT-4 to assist with blood morphology identification. We conducted a retrospective study using blood images obtained from the American Society of Hematology (ASH). These images comprised a range of normal and abnormal morphologies. Each sample was analyzed by expert technicians (control group) and classified using ChatGPT-4 (test group). Preliminary results showed that ChatGPT-4 could identify normal blood cells with an accuracy of 88%, exceeding the accuracy of identifying abnormal blood cells at a rate of 54%. Regarding identifying abnormal cells, the accuracy of ChatGPT-4 was slightly higher than that of the manual method, which was 49.5%. This study shows that although generative AI shows the potential for blood type identification, it has not yet reached the point where it can replace the professional judgment of medical staff. The results showed that ChatGPT-4 is excellent for identifying red blood cell morphology, particularly inclusion bodies. It can be used as an auxiliary tool for clinical diagnosis. However, the overall recognition accuracy must be further improved. Our study produced innovative results in this field, establishing a foundation for future studies and highlighting the potential of generative AI in aiding blood morphology recognition. Future research should focus on enhancing the effectiveness of AI to improve overall standards of medical care.

Autism spectrum disorder, extremism and risk assessment.

To date, there is no evidence supporting the existence of an association between Autism Spectrum Disorder (ASD) and extremism in the general population. However, there is increasing recognition that several features of ASD may provide the context of vulnerability to engage in extremist behaviour. This paper sets out the case for a dedicated clinical approach to better integrate clinical risk appraisal processes with an assessment of ASD individuals' vulnerabilities within the Criminal Justice System. In this paper the Framework for the Assessment of Risk & Protection in Offenders on the Autistic Spectrum (FARAS): A Guide for Risk Assessors Working with Offenders on the Autistic Spectrum is explored. In developing the FARAS, Al-Attar proposed seven facets of ASD that 'may have different functional links with push and pull factors to terrorism' (p. 928), which include circumscribed interests; rich vivid fantasy and impaired social imagination; need for order, rules, rituals, routine and predictability; obsessionality, repetition and collecting; social interaction and communication difficulties; cognitive styles and Sensory processing. We describe the FARAS within the context of the most widely used clinical risk appraisal 'aide memoire' instruments integral to the Structured Professional Judgement of risk process, namely the HCR20v3.

Are the Benefits of Emergency Remote Education Truly Benefits? Ethical Dilemmas and Research Results on Emergency Remote Education from the Perspective of Prospective Teachers and the Foundations of Pedagogical Study Programmes

Commencing in March 2020 and continuing during the 2020/2021 academic year, all university education was forced to introduce emergency remote education due to restrictions imposed in countries affected by the Covid-19 pandemic. In the present empirical study, which includes a representative sample of students from one of the education faculties in Slovenia, data was obtained on the conditions and implementation of study programmes via emergency remote education. The areas of study were the material conditions for studying, the pedagogical process in emergency remote education, the ethics of the rules of performance and assessment, and the academic community. The study provides an analysis of the changes that took place in the implementation of the pedagogical process during emergency remote education from the students’ perspective and an examination of the extent to which it provided equal opportunities for students. The results show that the success of students in their studies depends on technical conditions and the environment; that rapid transitions from one type of studying to another (from emergency remote education to hybrid or entirely at the faculty) are not recommended; that the teaching process was based on the concept of face-to-face teaching, partly adapting to different conditions on this basis; and finally, that the “desire for comfort” entered into the assessment of the quality and fairness of the educational process. Based on the values of our professional ethical judgement and the results of the study, we conclude that higher education teachers should be aware that providing comfort to some students who have the appropriate conditions for studying or simply preferring to teach from the comfort of home are not adequate reasons to maintain online delivery of courses compared to the criteria of justice and quality in education.

The Equipoise Ruler: A National Survey on Surgeon Judgment About the Value of Surgery.

To understand professional norms regarding the value of surgery. Agreed-upon professional norms may improve surgical decision-making by contextualizing the nature of surgical treatment for patients. However, the extent to which these norms exist among surgeons practicing in the United States is not known. We administered a survey with 30 exemplar cases asking surgeons to use their best judgment to place each case on a scale ranging from "definitely would do this surgery" to "definitely would not do this surgery." We then asked surgeons to repeat their assessments after providing responses from the first survey. We interviewed respondents to characterize their rationale. We received 580 responses, a response rate of 28.5%. For 19 of 30 cases, there was consensus (≥60% agreement) about the value of surgery (range: 63% to 99%). There was little within-case variation when the mode was for surgery and more variation when the mode was against surgery or equipoise. Exposure to peer response increased the number of cases with consensus. Women were more likely to endorse a nonoperative approach when treatment had high mortality. Specialists were less likely to operate for salvage procedures. Surgeons noted their clinical practice was to withhold judgment and let patients decide despite their assessment. Professional judgment about the value of surgery exists along a continuum. While there is less variation in judgment for cases that are highly beneficial, consensus can be improved by exposure to the assessments of peers.

Cross-sectoral exchange of nurses: An intervention study.

In health policy, much attention has been paid to collaboration between the primary and secondary health care sectors, especially in relation to hospitalisation and discharge. Despite ideal plans for collaboration, the research literature shows that inadequate communication is a well-known problem that can be a barrier to a safe trajectory for the citizen. Based on the assumption that better knowledge of each other's work will lead to better collaboration, a cross-sectoral exchange program with nurses was initiated. The aim was to investigate which barriers to good patient trajectories the involved nurses attributed to cross-sectoral collaboration and what impact the exchange to the opposite sector had for them. Twenty-eight nurses were exchanged: 14 from a cardiology department and 14 from municipal home care. The nurses shadowed a colleague from the opposite sector in their daily work. Subsequently, six focus group interviews were conducted. The transcribed material was analysed based on Ricoeur's interpretation theory. Two main themes, including sub-themes emerged: (1) Challenging communicative conditions: (a) Inadequate digital communication, (b) Inadequate care plans and discharge reports, (c) Conversation promotes understanding, and (d) Challenging collaboration and communication with the discharge coordinators. (2) Perceived importance of the exchange: (a) Cross-sectoral relationship, prejudice and gaining respect for each other and (b) Working in two different worlds. Electronic communication is inadequate, and the IT systems do not support sufficient cross-sectoral communication. The organisational model in the municipal care sector is inflexible in terms of allocations for the current needs of citizens, and professionals feel that their professional judgements are not recognised. The nurses gained insight into each other's work and working conditions and respect for each other's professionalism. The exchange has the potential to both improve the relationship and communication between the sectors for the benefit of a better and more coherent patient course.

Application of Big Data Technology in Audit

In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to solve various problems and put forward corresponding safeguard measures.

An evaluation of the use of professional judgement in corporate valuations in South Africa

Purpose: Global merger and acquisition and capital market activity have increased over the last decade. A key determinant of the value of these transactions are the results of corporate valuations, which require technical expertise as well as professional judgement. The purpose of this research is to identify aspects of corporate valuations, for the purposes of mergers and acquisitions, which require professional judgement and to understand why the judgement is necessary.Design/methodology/approach: We followed a mixed-method approach by gathering data from valuation practitioners using a survey, followed by semi-structured interviews.Findings/results: We find that professional judgement is required throughout the process, from identifying the most appropriate approach to adjusting theoretical valuation inputs. Industry and market nuances are key reasons for professional judgement as is the perceived lack of appropriate asset pricing models.Practical implications: The views of practitioners, juxtaposed with academic literature on investment theory, have the potential to contribute to the establishment of best practice in corporate valuations.Originality/value: Prior academic research has focused largely on the technical aspects of corporate valuations. In this research, we present the first-hand experiences of practitioners whose professional judgements are a key contributor to the valuations that underpin corporate actions in the South African market. This research extends both academic as well as corporate research.

How hermeneutics can guide grading in integrated STEAM education: An evidence‐informed perspective

AbstractAddressing calls to develop assessment theories for integrated teaching and learning, we propose an evidence‐informed perspective on grading in Science, Technology, Engineering, Arts and Mathematics (STEAM) education. We leveraged a qualitative collective case study design to generate rich profiles of three exemplary STEAM teachers' grading approaches and practices. Data sources included semi‐structured interviews and artefacts of teachers' instruction and assessment practice. We analysed qualitative data from interviews and artefacts using a general inductive approach. The teachers in our study pushed back against ‘objective’ views of grading, whereby grades are composites of summative assessments, in favour of informed and contextualised grading, which aims to document and support a negotiated understanding of each student's learning journey. Teachers' grading practices aligned with a hermeneutic approach to classroom assessment validity: the teachers (a) collected and interpreted a wide range of evidence of student (re)learning; (b) centred students' perspectives and evidences; and (c) employed their professional judgement to determine students' grades. Teachers characterised grading as a process of accounting for all available evidence, blurring the boundaries between formative and summative assessment. Documenting the learning process, rather than focusing on products, can support deeply integrated learning. Importantly, the teachers supported students in documenting their own learning and negotiating their grades with reference to self‐generated evidence. This practice stands to reduce power imbalances between students and teachers and foster students' self‐regulated learning. Our findings inform a framework which STEAM educators can use to guide grading in integrated classrooms, an enduring challenge for integrated learning.

How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?

Interactions between auditors and client management affect audit quality on an engagement because those interactions influence and incentivize auditor behavior and decision-making. I perform an experiment using 191 management participants to investigate (1) whether an auditor’s use of professional judgment or industry norms to justify proposed adjustments increases management’s evaluation of audit quality, and (2) whether these evaluations differ under principles-based or rules-based standards. I find that, although management views industry norms to be more credible, they disregard an auditor’s justification method and evaluate audit quality based on underlying accounting attributes when reporting under a more rules-based standard, such as US GAAP. However, when an accounting standard is more principles-based, such as IFRS, using industry norms positively influences perceptions of audit quality. Thus, when standards are less precise, auditors are incentivized to engage in herding behavior by defaulting to industry norms when determining appropriate accounting treatments. This study increases our understanding of the incentives and motivations faced by auditors in their interactions with client management under both rules-based and principle-based accounting standards.

Development of a toolkit for assessing the functional purpose of assets of commercial organizations: theoretical and methodological aspect.

To objectively determine the role of assets in the business of commercial organizations, to measure their value, it is important to disclose their functional purpose and use the appropriate tools for its evaluation. Goal. The purpose of the study is to substantiate and develop tools for assessing the functional purpose of assets of commercial organizations. In the course of the research, the works of Russian and foreign authors were studied, classified into those who identify assets and financial resources (N.I. Berzon, I.A. Blank, G.S. Gabidenova, A. Damodaran, V.V. Kovalev, V.V. Korshunov, M.V. Livson, M.R. Matthews, M.H.B. Perera, M.A. Eskindarov) commercial organizations, and vice versa. Recognition of assets as an independent economic category necessitates the formation of tools for their assessment in commercial corporate organizations. Based on the analysis of debatable aspects, the functional purpose of assets of commercial organizations is determined, including: measurement of the value of the organization’s economic turnover; characteristics of accumulated potential; participation of assets in achieving sustainable capital formation; protection against the risk of loss of liquidity by highly liquid assets exceeding the min mark, guaranteeing the safety margin of equity; production; influence on the level of risky activity of the organization; direct participation in the assessment of its financial condition. As a result, a methodological toolkit for assessing their functional purpose has been developed, which provides for the distribution of the established ranges of values of financial indicators describing the functional role of assets by phases of the economic cycle (the participation of assets in achieving sustainable capital formation – the stability of sources of asset formation, financial tension, autonomy; production – indicators of turnover and profitability of assets; influence on the level of risk activity – capital multiplier, the share of the most risky and non-performing assets in their total aggregate, etc.) based on the professional judgment of specialists.

Ethical dilemmas and professional judgment as a pathway to inclusion and equity in mathematics teaching

This study focuses on ethical dilemmas that arise in moments of inclusion and equity in mathematics teaching and how they might be tackled through teachers’ professional judgment. Skovsmose’s inclusive landscapes of investigation approach was used to design the study and to collect teachers’ joint reflections on moments of inclusion and equity in their teaching. Ethical dilemmas and professional judgment were the analytical foci for a qualitative thematic content analysis. Three explorative workshops were held with two teams of teachers from two schools in Sweden. The analysis identified three themes of ethical dilemma, and ways in which these were responded to by teachers’ professional judgment: (1) dilemmas of diversity and acting justly; (2) dilemmas of resources and allocating them fairly; (3) dilemmas of values and recognising diversity. We conclude that mathematics teachers’ professional judgments involve showing bravery, going outside of the norm, negotiating values and duties, listening to the students, and throughout this, engaging in collegial learning in the best interests of the learner.

A qualitative study of adult protection procedures: threshold screening of new referrals by designated adult safeguarding practitioners

Purpose This qualitative study set within Northern Ireland aims to explore professional perspectives on the application of evidence-informed practice to the adult safeguarding threshold screening process. Design/methodology/approach Data was gathered from seven social workers in one health and social care trust area, who perform the designated adult protection role, through individual semi-structured interviews in one region of Northern Ireland. The interview schedule comprised of a series of questions examining the role of the designated adult protection officer and included three vignettes (Appendix). A thematic analysis was undertaken using NVIVO software. Findings This paper reports main findings under the themes of: the role of the designated adult protection officer, threshold decision-making, evidence-informed practice and service improvement. One of the main findings was that professionals viewed the current process as too bureaucratic, and there was a desire to engage in more preventive safeguarding in collaboration with service users. There was a need to promote awareness of evidence-informed practice as it applies to the threshold screening process. Furthermore, the study raised the question of the need to consider the application of models or methods of assessment to the threshold screening process. Originality/value This in-depth exploration of the role of designated adult protection officers in Northern Ireland provides a valuable insight into the complexity involved in managing adult safeguarding referrals and investigations. This study adds to the existing knowledge base, identifies potential service improvements and highlights the gap in evidence-based practice as it applies to the threshold screening process. Threshold screening of adult safeguarding referrals remains a subjective process and is open to interpretation and differences in professional judgement. The study highlights the need to consider the application of quality improvement methodology to the threshold screening assessment and the need to promote the exchange of safeguarding knowledge.

How Dare You Kill Your Professional Judgment, My School Inspectorates? School Inspection Reviews

How Dare You Kill Your Professional Judgment, My School Inspectorates? School Inspection Reviews

Theorizing to Cases: A Methodological Approach to Qualitative Normative Cases

AbstractIn this article, Lauren Gatti and Paula McAvoy explain the interdisciplinary methods that they used for developing a theory of professional judgment for teachers that they call the Ethical Long View. In developing the theory, they engaged in empirical inquiry through the solicitation of dilemmas from practicing teachers using an online survey (N = 127) and follow‐up interviews with a subset of survey participants (N = 11). The interviews were developed into qualitative normative cases, which are richly described vignettes of a teacher's dilemma and thinking. In between analyzing the survey data and developing the cases was a philosophically oriented recursive process that was both iterative and interdisciplinary. The qualitative work helped the authors develop the conceptual framework for the Ethical Long View and, at the same time, positioned participants as co‐constructors of the ethical theory. This research draws on the tools of both applied philosophy and social science, but it belongs exclusively to neither.

Accountability as The Professional Judgment Key Principle of School Inspectorate for School Inspection

Accountability as The Professional Judgment Key Principle of School Inspectorate for School Inspection

A personalized prediction model for urinary tract infections in type 2 diabetes mellitus using machine learning.

Patients with type 2 diabetes mellitus (T2DM) are at higher risk for urinary tract infections (UTIs), which greatly impacts their quality of life. Developing a risk prediction model to identify high-risk patients for UTIs in those with T2DM and assisting clinical decision-making can help reduce the incidence of UTIs in T2DM patients. To construct the predictive model, potential relevant variables were first selected from the reference literature, and then data was extracted from the Hospital Information System (HIS) of the Sichuan Academy of Medical Sciences and Sichuan Provincial People's Hospital for analysis. The data set was split into a training set and a test set in an 8:2 ratio. To handle the data and establish risk warning models, four imputation methods, four balancing methods, three feature screening methods, and eighteen machine learning algorithms were employed. A 10-fold cross-validation technique was applied to internally validate the training set, while the bootstrap method was used for external validation in the test set. The area under the receiver operating characteristic curve (AUC) and decision curve analysis (DCA) were used to evaluate the performance of the models. The contributions of features were interpreted using the SHapley Additive ExPlanation (SHAP) approach. And a web-based prediction platform for UTIs in T2DM was constructed by Flask framework. Finally, 106 variables were identified for analysis from a total of 119 literature sources, and 1340 patients were included in the study. After comprehensive data preprocessing, a total of 48 datasets were generated, and 864 risk warning models were constructed based on various balancing methods, feature selection techniques, and a range of machine learning algorithms. The receiver operating characteristic (ROC) curves were used to assess the performances of these models, and the best model achieved an impressive AUC of 0.9789 upon external validation. Notably, the most critical factors contributing to UTIs in T2DM patients were found to be UTIs-related inflammatory markers, medication use, mainly SGLT2 inhibitors, severity of comorbidities, blood routine indicators, as well as other factors such as length of hospital stay and estimated glomerular filtration rate (eGFR). Furthermore, the SHAP method was utilized to interpret the contribution of each feature to the model. And based on the optimal predictive model a user-friendly prediction platform for UTIs in T2DM was built to assist clinicians in making clinical decisions. The machine learning model-based prediction system developed in this study exhibited favorable predictive ability and promising clinical utility. The web-based prediction platform, combined with the professional judgment of clinicians, can assist to make better clinical decisions.

Do the unusual resignations of independent directors affect auditors' professional judgment?

In Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies. Auditors auditing financial reports of these companies might consider this a significant signal, raising the question: does this signal influence their professional judgment? The study examines the relationship between the resignation of independent directors and auditors' professional judgment in A-share listed companies, following Kangmei's initial trial. This examination is conducted across three dimensions: audit pricing, audit input, and audit opinion.The findings indicate that the unusual resignations of independent directors prompt uditors to pay increased attention to the risk of material misstatements by clients, primarily reflected in audit pricing. However, these resignations do not significantly impact audit input or the judgment of audit opinions. Furthermore, this research enriches the existing literature on audit pricing and the role of independent directors, while also unveiling the specific pathways through which the departure of independent directors impacts auditors' professional judgment.

Factors Influencing Clinicians', Health Visitors' and Social Workers' Professional Judgements, Decision‐Making and Multidisciplinary Collaboration When Safeguarding Children with Burn Injuries: A Qualitative Study

AbstractBurns are a common injury to young children, sometimes related to neglect or physical abuse. Emergency department (ED) clinicians, health visitors and social workers must work collaboratively when safeguarding children with burns; however, little is known about the factors influencing their professional judgements, decision‐making and multidisciplinary collaboration. Objective was to explore factors affecting ED clinicians', health visitors' and social workers' professional judgements and decision‐making when children present to the ED with burns, and experiences of multidisciplinary collaboration, to identify areas for improvement. This was a qualitative semi‐structured interview study using purposive and snowball sampling to recruit participants. Data were analysed using ‘codebook’ thematic analysis. Four themes were identified: ‘perceived roles and responsibilities when safeguarding children with burn injuries’, ‘factors influencing judgment of risk and decision‐making’, ‘information sharing’ and ‘barriers and facilitators to successful multidisciplinary collaboration’. There is limited understanding between the groups about each other's roles. Each agency is dependent on one another to understand the full picture; however, information sharing is lacking in detail and context and hindered by organisational and resource constraints. Formal opportunities for multiagency team working such as strategy meetings can be facilitators of more successful collaborations. Professionals may benefit from multiagency training to improve understanding of one another's roles. Greater detail and context are needed when notifying health visitors of burn injuries in children or making a referral to children's services.

Re-defining evidence-based policing

Abstract This article re-defines evidence-based policing as ‘a decision-making process which integrates the best available evidence, professional judgement and community values, preferences and circumstances’. The article argues that this definition serves to position evidence-based policing more clearly as a research-informed, practitioner-centred, and community-oriented approach to policing practice. It moreover advances links between evidence-based policing and related concepts—such as evidence-based medicine—which, in turn, promises to address misunderstandings in (and streamline) debates about evidence-based practice across disciplinary lines. The article provides an in-depth discussion of each key element of its proposed three-pronged definition—best available evidence, professional judgement, and community values, preferences, and circumstances—through a review of ongoing discussions about evidence-based policing in the field of criminology and evolving discussions (and conceptualizations) of evidence-based practice across other disciplines. Finally, the article outlines how its proposed definition—and its three integral elements—can guide the future development of an evidence-based policing agenda.