Research Companies Research Articles

Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak

This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness.
 Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.

Public stigma and treatment preferences for alcohol use disorders

BackgroundAlcohol use disorders (AUD) are among the most highly stigmatized medical conditions. Only a minority of individuals with AUD seek treatment, and stigma is one of the most prominent barriers to treatment-seeking. However, there is a lack of knowledge about the associations between stigma and preferences for help-seeking, and the associations between stigma and preferences for treatment seeking.Aimto investigate the associations between stigma and preferences for where to seek help and treatment for AUD. As sub-analyses, associations between stigma, level of alcohol use and preferences for help-seeking and treatment preferences will be analyzed.MethodCross-sectional design, including n = 3037 participants aged 30 – 65 years, living in Denmark. Data: In 2020, an online questionnaire was administered by a market research company. The questionnaire covered demographics, preferences for help-seeking and treatment for AUD, stigma measured with the Difference, Disdain & Blame Scales for Public Stigma, and alcohol use measured with the Alcohol Use Disorder Test (AUDIT). Analyses: restricted cubic spline models were applied to model outcomes. Odds ratios were calculated.ResultsA lower level of stigma was associated with a higher probability of preferring formal and informal help-seeking for AUD. Both high and low levels of stigma were associated with a higher probability of preferring to consult general practitioners. Stigma was not associated with other preferences for treatment-seeking, nor trying to change oneself or a passive strategy. The sub-analyses, grouped by level of alcohol use, showed similar results.ConclusionStigma is associated with lower preferences for formal and informal help-seeking, however not type of treatment preferred. Future studies should address stigma in relation to other factors of the treatment-seeking process.

INFLUÊNCIA DE POLÍTICAS PÚBLICAS PARA O DESENVOLVIMENTO DE CT&I NO BRASIL: UMA ANÁLISE DOS INDICADORES DA ENCTI

The National System of Science, Technology and Innovation (SNCTI) in Brazil comprises an environment formed by public and private institutions, funding agencies, research companies, in addition to a number of instruments instituted in favor of the development of Science, Technology and Innovation activities - ST&I. These constitutive milestones are outlined in the document Estratégia Nacional de Ciência, Tecnologia e Inovação 2016|2022 (ENCTI), where the Government defined guidelines, rules, challenges and goals to promote ST&I in Brazil. The purpose of this article is to discuss the challenge of positioning Brazil among the most developed countries in ST&I, defined in the ENCTI planning for the period 2016-2021. It is also intended to to present and analyze the performance of the two goals defined for this challenge - the first target related to expenditure on research and development - R&D and the second to the human resources active in the R&D. The factors that may have influenced the results complement the study This study used the empirical methodology, with data collection carried out by bibliographic research of secondary sources for data collection and analysis. The data collected covered the period from 2016 to 2019 extracted from the official database. In the analysis, a comparison was made with data from the previous period to verify the evolution of Brazilian performance and the achievement of goals. At the end, the discussion presents the results of the goals and the challenge projected in the ENCTI document, with the performance of indicators from the data collected. DOI: 10.18226/23190639.v10n2.07

Demand information acquisition strategy in a dual channel supply chain

AbstractThis article examines the information acquisition strategy of a dual‐channel supply chain, in which a manufacturer sells a product both through a retailer and through its own direct channel. Either the manufacturer or the retailer can acquire demand information from a third‐party marketing research company. The manufacturer first decides whether or not to acquire such information, and then the retailer decides whether or not to acquire information. This setup implies a signaling game (either the manufacturer or the retailer may have private demand information) with an endogenous information structure. We identify conditions under which neither of the firms will acquire demand information, even when the cost of implementation is negligible. We also show that information acquisition can have a negative impact on the retailer, the supply chain, customers, and society. The manufacturer who acquires information always prefers to share information with the retailer, which benefits the retailer. The retailer who acquires information, however, may not want to share information with the manufacturer. The managerial insight of our paper is that firms that have more accurate demand data must develop strategies for the appropriate use of that information, both in their own planning and within the context of their dual‐channel supply chain.

Application of spiral separation technology in coal sludge processing

The purpose of the study is to analyze the current state of the problem concerning the concentration technology of wash house coal sludge, comparison of the results of sludge dump coal processing on various types of processing equipment as well as formulation of recommendations for spiral separation method application for coal sludge enrichment. The main research methods include generalization and analysis of scientific and technical information, study of the results of technological tests on spiral separation. The problem of sludge concentration is relevant due to the increase in the content of fine classes in mined coal and, consequently, in coal sludge. In real practice most of the sludge is fuel for energy. Having analyzed the experimental part of the research, the authors established the efficiency of coal and rock fraction separation using the technology of coal sludge spiral separation. The need for preliminary classification of the source material before spiral separation is determined. It is found out that spiral sludge separators have a number of technological advantages as compared to spiral mineral separators, due to a wider range of enriched material fineness. The analysis of the performed tests made it possible to establish the application prospects of the spiral separation technology in coal sludge processing. The recommendations are given on the use of spiral separators manufactured by the Research and Production Company Spirit, LLC for the enrichment of sludge products including tailings, dump sludge of the work site of the Wash House of the Branch Open Pit Cheremkhovugol of Vostsibugol Company, LLC.

Frailty and occupational falls among older Japanese workers: An Internet-based cross-sectional study.

Occupational falls are a major problem for older workers, especially those in the tertiary industry. Recently, it has been suggested that frailty is associated with occupational falls, but it is unclear whether this holds true for older workers in the tertiary industry. This study examined the relationship between frailty and occupational falls among older workers in the tertiary industry. This was an Internet-based cross-sectional study. We recruited 5000 older workers (age, 60-75 years) employed in the tertiary industry who were registered with an Internet research company. Frailty was assessed using the Frailty Screening Index's five items, and participants were classified into robust, pre-frailty, or frailty groups. Occupational falls were defined as falls experienced in the past 12 months while at work. The relationship between frailty and occupational falls was analyzed by logistic regression analysis. It was found that 6.1% of participants had experienced at least one occupational fall in the past 12 months. On the multivariate analysis, the adjusted odds ratio (aOR) for falls was higher with pre-frailty (aOR: 1.95, 95% confidence interval: 1.30-2.94, P = .001) and frailty (aOR: 4.26, 95% confidence interval: 2.74-6.65, P < .001) compared with robust. Similar results were obtained when the outcome was occupational falls with injury. Our findings suggest that frailty is associated with occupational falls among older workers in tertiary industries. We recommend that employers introduce frailty screening, and consider countermeasures based on the screening results to prevent occupational falls among older workers.

Analysis of the Effect of Return on Equity and Earning Per Share on the Share Price of PT Kalbe Farma, Tbk With The Rupiah Exchange Rate as a Moderation Variable. (Case Study on Indonesia Stock Exchange, Period of January 2016 – June 2019)

&lt;p&gt;&lt;em&gt;This research aims to determine the influence of Return on Equity and Earning per share against the price of shares with the Rupiah exchange rate as a moderation variable. Some previous researches on stock prices showed different results. Therefore, another study needs to be done to retest the theory of the stock price.The population of this research company manufactures the pharmaceutical sector of PT Kalbe Farma. The sampling method used is the Time Series &lt;/em&gt;&lt;em&gt;method, so that 42 months of observation (January 2016 to June 2019). The research Data is obtained from the companies downloaded from the Indonesia Stock Exchange website. The data analysis techniques used the analysis of the moderation regression and regression analysis. The process of data analysis were descriptive statistic, classic assumption test, regression analysis then testing the hypothesis. The results of this study partially show that only Earning per Share affects significantly the price of the stock, whereas Return on Equity, less influential on the stock price. The results of this research simultaneously Returm on Equity, Earning per share affect on the price of shares. Results of moderation test with Moderated Regression Analysis and pure moderated, significant rupiah exchange rate in moderating the relationship between Return on equity against stock price, also significant exchange rate in moderating the relationship between Earning per Share against stock prices.&lt;/em&gt;&lt;em&gt;&lt;/em&gt;&lt;/p&gt;

ФОРМИРОВАНИЕ СОВРЕМЕННОЙ МОДЕЛИ ЦЕННОСТНОГО ПРЕДЛОЖЕНИЯ РАБОТОДАТЕЛЯ В УСЛОВИЯХ ГЛОБАЛЬНОЙ ТРАНСФОРМАЦИИ РЫНКА ТРУДА

The relevance of the work is due to the need to develop new approaches to organizing remuneration and motivation systems at enterprises. The subject of the study is the organization’s activities in the formation and development of its own value proposition (EVP) model, as well as the features of the organization of the value proposition in companies. The purpose of the paper is to develop a new EVP model. The objectives of the study are to analyze existing theoretical positions on the employer’s value proposition and to summarize materials from the practical activities of organizations in the field of employer brand management and EVP. The research hypothesis is that in modern conditions there is a need to form a new model of the employer’s value proposition. The main methods of the study are content analysis of internal organizational documents and other components of corporate culture, economic and structural analysis, modeling, and forecasting. The methodological and theoretical basis of the study was domestic and foreign publications, reporting data, materials from agencies and research companies, as well as policy documents in the field of developing the employer’s value proposition. The article discusses aspects of the use of EVP as a new mechanism for positioning a company in the labor market. It is noted that the construction of remuneration systems in the modern market is determined by the peculiarities of the formation of value propositions on the part of specific employers. The characteristics of the traditional model and the new modern EVP model are given. The results of the study can be used to formulate methodological, regulatory conditions and factors for the development of the employer’s value proposition, to prepare an economic mechanism that ensures the implementation of EVP management policies aimed at the rational use of labor resources, expanding the labor market and developing a system of motivation for company personnel. The author concluded that the analysis of the employer’s brand in modern conditions requires the development of methodological tools that will expand the capabilities of employers in the field of forming and improving the brand for the purposes of the most effective positioning in the labor market in order to win in the competition with other employers.

The influence of information sources on intention changes to receive COVID-19 vaccination: A prospective cohort study in Japan

Before the COVID-19 vaccine became available, many Japanese people were undecided about whether or not to receive them. Their decisions were keys to achieving herd immunity. The impact of the type of information source on the COVID-19 vaccine uptake decision-making process remains unclear. We aimed to investigate the association between information source usage on COVID-19 and subsequent vaccine uptake status among those who have yet to decide whether to receive vaccines from non-prioritized people for vaccination. Prospective cohort online self-administered surveys were conducted in February 2021 (T1), before the start of the mass vaccination program, and September-October 2021 (T2), when the vaccines were available to all citizens. The survey's target population was registered monitors of an Internet research company. Participants who answered "I want to get vaccinated after waiting to see how it goes." at T1 were eligible for analysis. The outcome variable was the COVID-19 vaccine uptake status in T2, and the predictors were 20 types of information sources, categorized based on people (family members, etc.), institutions (governments, etc.), or media (TV news, etc.). Adjusted odds ratio and 95% confidence intervals were estimated using logistic regression adjusted for possible confounders. The 5,139 respondents, mean age and standard deviation was 42.8 ± 12.5, 55.7% female, were eligible for analysis. 85.7% completed vaccination (including reserved/intended people) in T2. In the multivariate logistic analysis, odds ratios (95% confidence interval) for vaccine uptake were 1.49 (1.18-1.89) for workplaces/schools, 1.81 (1.33-2.47) for LINE, 0.69 (0.55-0.86) for Internet news and 0.62 (0.48-0.82) for video sharing sites. The type of information source usage played an important role in the decision to vaccinate against COVID-19. Although caution is needed in interpreting the results, obtaining information from workplaces/schools and LINE was influential in promoting immunization.

Determinants of Capital Structure: Property and Real Estate Companies (IDX)

The main purpose of this research is to test and analyze the impact of return on assets (ROA), firm size, tangibility, risk, and sale growth on capital structure. In this research, 8 property and real estate companies were used as samples listed on the Indonesia Stock Exchange with a total 9 years raging from the period of 2012 – 2020. The sample was selected based on purposive sampling technique. The data analysis method that were used in this research is descriptive statistics, panel data analysis model, data quality test, classic assumption tests, multiple linear regression, coefficient of correlation, coefficient of determination, goodness-of-fit test, and hypothesis test. The results of this research show that tangibility has a negative impact on capital structure. Whereas for return on assets (ROA), firm size, risk, and sale growth has no impact on capital structure.

Генеалогічне товариство ЮТА: еволюція інформаційних технологій

The research purpose was to study the evolution of information technologies of the Genealogical Society of Utah (GSU; now – FamilySearch International) and familiarize the Ukrainian reader with them. The research methodology took into consideration information technologies development in historical retrospect. The scientifi c novelty was based on the analysis of publications about GSU in Ukraine and abroad. Conclusions. GSU is one of the world leaders in genealogical research. Yet the results of this research create an image of GSU as a world-class scientifi c and research company for software and information technologies development. Throughout its history, GSU has mastered the path from paper, through microfi lm and to digital fi le, from DOS to Windows, from disks to the Internet, from website «lockups» to responding instantly, and from outsourcing to in-house digital storage and tape libraries. GSU cooperates with the most prominent corporations in the sphere of information storage and management. For more than half a century, independently and in cooperation, the GSU has developed, tested and put into operation many variants of computer programs and technologies, including the universally accepted specifi cation for the exchange of genealogical data between computer programs of diff erent manufacturers – GEDCOM. GSU focused on processing and organizing vast arrays of genealogical information, indexing, searching, providing diff erentiated access for users via the Internet, and fi nally, guaranteed storage and backup. In these areas GSU creatively applied state-of-the-art technologies.

Analysis of the Effect of Return on Equity and Earning Per Share on The Share Price of PT Kalbe Farma, Tbk with the Rupiah Exchange Rate as a Moderation Variable. (Case Study on Indonesia Stock Exchange, Period of January 2016 – June 2019)

This research aims to determine the influence of Return on Equity and Earning per share against the price of shares with the Rupiah exchange rate as a moderation variable. Some previous researches on stock prices showed different results. Therefore, another study needs to be done to retest the theory of the stock price.The population of this research company manufactures the pharmaceutical sector of PT Kalbe Farma. The sampling method used is the Time Series method, so that 42 months of observation (January 2016 to June 2019). The research Data is obtained from the companies downloaded from the Indonesia Stock Exchange website. The data analysis techniques used the analysis of the moderation regression and regression analysis. The process of data analysis were descriptive statistic, classic assumption test, regression analysis then testing the hypothesis. The results of this study partially show that only Earning per Share affects significantly the price of the stock, whereas Return on Equity, less influential on the stock price. The results of this research simultaneously Returm on Equity, Earning per share affect on the price of shares. Results of moderation test with Moderated Regression Analysis and pure moderated, significant rupiah exchange rate in moderating the relationship between Return on equity against stock price, also significant exchange rate in moderating the relationship between Earning per Share against stock prices.

How wind energy is contributing to the achievement of Brazilian commitments to the Paris Agreement

The Paris Agreement was signed to reduce greenhouse gas emissions, and Brazil is committed toincreasing renewable energy participation in the electrical matrix. This study aims to evaluate howwind energy fulfils the goals determined in the agreement. Through a systematic literature review, 10relevant studies were identified and together with the analysis of data available in the National EnergyBalance report from the Energy Research Company. Comparing the data obtained in the period withthe established targets was possible. The success of policies for the sector in reaching the goals abovewas also evaluated. The results show that wind energy is the renewable source that most benefitedfrom tax incentives and, thus, contributed to the expansion of the share of renewable energy in theBrazilian electrical matrix.

Innovative Building Technologies for Sustainable Architecture in Heritage Sites: Detailed Design of Two Full-scale Prototypes in the Ancient Greek Colony of Megara Hyblaea in Sicily

The present research shows some results obtained by the PON project entitled "An early warning system for cultural heritage / EWAS". In this national funded project, Sicilian research institutions, universities and companies work together with the common goal of developing new technologies for the protection and enhancement of historical and cultural heritage and also aim to improve its strategic management and protect it from risks. With a view to pursuing the primary objectives of the EWAS project, it was planned to realize two full-scale prototypes. The first one is a lightweight shelter, the second one is a micro-architecture for facilities. They are able to reduce the environmental impact, they are responsive and they are designed to protect the sensitive areas of the excavations and at the same time to facilitate the use of the archaeological site. In order to test these prototypes, the archaeological area of Megara Hyblaea has been chosen, the most ancient Greek colony in Sicily. It is immersed in an industrial landscape that stretches along the coast of eastern Sicily from Augusta to Syracuse. The sense of the original place has been erased by an indiscriminate occupation of the land by industries which has left, here and there, an archipelago of "heritage relics" of various kinds, which are equally close to the smelly chimneys and the horizon of the sea. This landscape of contrasts, dominated by petrochemical industries, has over time hindered a cultural tourism appropriate to the representativeness and importance of the findings, despite the efforts made by the authorities responsible for its protection.

Behavioral and Cultural Insights, a Nationwide Study Based on Repetitive Surveys of WHO Behavioral Insights Tool in Greece Regarding COVID-19 Pandemic and Vaccine Acceptance.

Monitoring behavioral and cultural insights during the pandemic is a useful tool to identify factors related to COVID-19 vaccine acceptance and confront the pandemic’s vast impact. Data were collected using a questionnaire designed according to the “survey tool and guidance” provided by the World Health Organization (WHO). Surveys were conducted by a market research company for five consecutive months, with a sample of 1000 individuals recruited per survey. Vaccination acceptance increased from 55.2% to 67.2%, while the percentage of undecisive individuals decreased from 16.3% to 10.6%. The proportion of vaccine resistant participants remained relatively steady (25−30%). Knowledge about the pandemic and compliance with preventive measures was high (>90%). Factors associated with vaccination included: Increased age, male gender, influenza vaccination, following authorities’ recommendations, being informed by HCWs or formal information sources, care for others, concern about the country’s economic recession and health system overload. Pandemic fatigue was reflected across the surveys, indicated by a decrease in the intention to self-isolate and remain at home when ill. Despite the decrease of undecisive individuals, a firm core of vaccine resistant individuals may be responsible for the relatively lower vaccine coverage compared to northern EU countries. Study results could be useful for developing approaches tailored to a reluctant population.

Scale-free growth in regional scientific capacity building explains long-term scientific dominance

The regional capability of performing front-running research and technological development has been identified as a necessary condition for future wealth creation. The quality and amount of scientific capabilities in specific fields vary dramatically across different world regions. Capabilities, knowledge, and skills are embodied by scientists working in research institutions or companies. The conditions for the emergence of a leading regional scientific environment – and the resulting early technological leadership – are poorly understood. The existence of a critical mass – the threshold above which a region can build comparably strong scientific capabilities – of scientists is often assumed. Using a unique dataset of global scientific activity and researcher mobility over several decades, we present empirical evidence in three scientific areas (semiconductor research, embryonic stem cells, and Internet research) that the process of scientific knowledge accumulation is remarkably general and applies to practically all regions. Regional knowledge accumulation data obtained from an analysis of scientists’ geolocated trajectories follow a preferential attachment mechanism characterized by a sub-linear kernel with a robust growth exponent. Scale-free growth patterns suggest that regions that move early into new technologies tend to dominate the corresponding scientific fields. We find no evidence that critical mass is required to achieve prolonged scientific dominance. We propose a simple preferential attachment model that explains the empirical data and allows us to understand deviations from the growth exponent as focused interventions to strategically attract scientists at regional level. We demonstrate this explicitly for China in the three scientific fields examined.

A BUSINESS-BANKING PERSPECTIVE ON THE ROLE OF DIFFERENT CRM LEVELS IN SATISFACTION AND PRODUCT OWNERSHIP

The purpose of this paper is to establish whether customers from small, medium and large business-banking segments – who have been exposed to different customer relationship management (CRM) processes – experienced varying levels of customer satisfaction. Specifically, whether those segments with higher satisfaction levels also had higher levels of product ownership. Using computer-aided telephone interviewing, data were obtained from the participating bank and its outsourced research company over a three-year period. Respondents’ data were integrated with product portfolio data, totaling 20 661 usable records. Findings showed that the bank’s CRM processes support cross-selling efforts, but do not seem to yield satisfaction for larger segments. This study provides food for thought to bank managers on whether more expensive CRM processes deliver customer value, and consequently cost-effectiveness. Bank managers could utilize this study’s results for better allocation of resources and the creation of optimal CRM structures within the bank.

Reconsidering measurement of absorptive capacity in the case of knowledge transfer from Nordic to the Baltic countries

Knowledge transfer and benefits from spillover are one of the most desirable expectations from FDI and/or collaborations between domestic and foreign capital companies. However, the company may gain knowledge from collaboration if it has abilities properly to use knowledge or technologies that are accessible. The goal of the article is to provide a measurement tool for absorptive capacity. The study focuses on the collaboration between Nordic and Baltic countries. Thus, the targeting companies for research have been chosen as either Nordic capital companies operating in Lithuania and Estonia or domestic companies with an international relationship with Nordic capital companies. The article contributes to the theory of absorptive capacity and to the theory of internalization as well. The construct has been validated, and reliability has been estimated while testing 158 companies. The proposed measurement construct can be instrumental for further research of knowledge transfer from international collaborating companies of different capital origins for the mining industry sector since raw materials industries encounter new performance challenges in the context of the war in Ukraine, which caused a severe energy crisis.

ОЦІНКА ДЕМОГРАФІЧНИХ ВТРАТ УКРАЇНИ ВНАСЛІДОК РОСІЙСЬКО-УКРАЇНСЬКОЇ ВІЙНИ

The final assessment ofwar losses may not be available until some time after the end of the war, but this does not mean that any interim assessment is meaningless. Ukraine's losses from the war are not only losses of infrastructure, movable or immovable property destroyed as aresult of hostilities. After all, the infrastructure can be restored, houses and factories can be rebuilt. The most valuable losses from war are the losses of people who give their lives for their land. Often these are losses of people of working, reproductive age, which gives reason to say that these are losses of human capital.Often these are losses of people of working, reproductive age, which gives reason to say that these are losses of human capital. The difficulty in estimating such losses lies in the fact that official information is not published. Only some fragments of information are sometimes voiced by state officials.Methods: The main methods of the conducted research are the analysis, synthesis, and processing of information obtained as a result of sociological research conducted by the Razumkov Center, Gradus Research Company, EWL Migration Platform, EWL Migrant Support Fund on the Labor Market, and the Center for East European Studies of the University of Warsaw.Results: We can identify themain reasons for the loss of the population of Ukraine: 1. The first reason for the reduction of the population is high mortality during the war and the increase in mortality in the post-war period due to injuries and wounds received in the war, as well asdue to experienced stresses and psychological problems. 2. Decreasing birth rate due to the effects of war and likely decreasing birth rate due to fewer women of reproductive age. 3. "Aging" of the population. 4. Loss of territory. 5. Migration factor. 6.Deportation.Discussion: Instead, in addition to losses, Ukraine received international recognition and international subjectivity, increased national self-awareness of citizens, complete derussification of society, more competent citizens and a powerfulvolunteer movement, which has no analogues in the world.

What is measured by the composite, single-item pain/discomfort dimension of the EQ-5D-5L? An exploratory analysis.

This study examines the EQ-5D-5L pain/discomfort dimension by drawing comparisons with five other pain and discomfort items (pain severity, discomfort severity, pain frequency, discomfort frequency and pain interference) collected in the Australian psychometric study for the EQ Health and Wellbeing instrument. Participants, recruited via a market research company, completed an online survey. Methods of analyses included the assessment of descriptive statistics, variation in reporting patterns using chi-square tests and cross-tabulations, correlation analyses, ordered univariate logistic regression, and discriminatory power analyses (Shannon index (H') and Shannon Evenness index (J')). Survey data from 514 participants were used. Compared with EQ-5D-5L pain/discomfort, there was a higher proportion of respondents reporting some level of impairment on at least one of the pain severity and discomfort severity items (74% versus 81%). Correlation with EQ-5D-5L pain/discomfort was strongest for pain severity (r = 0.83) and weakest for discomfort frequency (r = 0.41); the same inferences were drawn for predictive ability. Adding any additional pain or discomfort items to the EQ-5D-5L increased the absolute informativity (H') but not the relative informativity (J'). When replacing EQ-5D-5L pain/discomfort with separate pain and/or discomfort items - i.e., adding items to a modified 'EQ-4D-5L'-absolute informativity increased, while relative informativity increased only when pain interference and frequency-related items (independently or in combination) were added. The EQ-5D-5L pain/discomfort dimension captures aspects of pain more than aspects of discomfort. Potential reasons include the absence of descriptors or because pain is mentioned first in the composite item.