International Standard Setting Research Articles

Enhancing pediatric oncology clinical trials through patient reported outcomes (PROs)

Survival rates of children with cancer have significantly increased over the last decades in high income countries. However, cancer survivors often face significant long-term adverse effects on physical, psychosocial, and neurocognitive health. The use of Patient-Reported Outcomes (PROs) in clinical trials may help to further optimize treatment regimens to minimize acute and late adverse events. Despite clear recommendations of regulatory agencies, the use of PROs in pediatric clinical trials remains limited. In this article, we discuss the rationale to assess PROs in pediatric clinical trials with a specific highlight on electronic PRO (ePRO) assessment. In addition, we underscore the importance of recent international guideline developments such as the Setting International Standards in Analyzing Patient-Reported Outcomes and Quality of Life Endpoints Data (SISAQOL-IMI) and the CONsolidated Standards of Reporting Trials – Patient-Reported Outcomes (CONSORT-PRO) to improve the robustness of PRO data assessment in pediatric oncology, thus facilitating better patient care and more accurate assessments of treatment effects. Best practice examples for the use of modern technologies in ePRO assessments are presented and potential barriers and challenges are discussed. We conclude that – despite some challenges and barriers – the routine assessment of (e)PROs in pediatric clinical trials has the potential to substantially improve the quality of the trials and facilitate the usability of outcome data. We call for a joint effort to take proactive steps to incorporate PROs into clinical trials in pediatric oncology, thus giving children a voice.

Field-configuring events and the failure to standardise accounting for carbon emissions

PurposeSince the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.Design/methodology/approachThis paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.FindingsAccounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.Originality/valueThe regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

The state of SDGs and sustainability practices of public sector entities: Evidence from under-investigated context

The role of public sector entities is considered significant to achieving the global agenda of SDGs by 2030. Therefore, the purpose of this study to evaluate the state of SDGs and sustainability practices of public sector entities in Nigeria. To achieve the study's objective, we use survey method to get first-hand information from relevant practitioners in the field of sustainability in the public sector entities in Nigeria. The study obtained information from 251 respondents from 20 public sector entities from 10 different sectors. Also, to further extract information on the state of SDGs and sustainability practices of public sector entities in Nigeria, we desk examine the Voluntary National Review (VNR) reports on SDGs and sustainability issues for years 2017 and 2020 respectively. The findings show there is a growing interest in the public sector organizations towards SDGs and sustainability among practitioners and policy makers. Also, the findings reveal that lack of tools and standardizing procedure is the biggest challenge encountered in tracking and measuring sustainability and SDGs issues. There are three major implications observed from the findings. First, there is need for public-private partnership in advancing sustainability agenda especially in developing economics. Second, international standard-setters should endeavor to issue a global framework to standardize SDGs and sustainability reporting process. Third, the theoretical validation of stakeholder theory perfectly fits in with SDGs and sustainability practices which represents the interest of stakeholders.

Basel framework for corporate governance of banks

The Basel framework for bank corporate governance is a set of international guidelines and standards established by the Basel Committee on Banking Supervision, which plays a crucial role in setting the corporate governance practices of banks around the world, actively contributing to improving stability, risk management and compliance with national and international regulations applicable to banks. This regulatory framework outlines the principles and requirements related to risk management, capital adequacy, internal controls, transparency of bank shareholders and customer relations, but there is a strong emphasis on board oversight, accountability and the alignment of incentives with long-term sustainability. Banks are currently implementing Basel IV - the continuation of Basel III standards, developed in response to the deficiencies in financial regulation revealed by the 2007 financial crisis, with the aim of strengthening bank capital requirements by increasing minimum capital requirements, holding high-quality liquidity and decrease in bank leverage.

Role of NGOs in Protecting the Rights of Indigenous Under ILO

The indigenous and people suffer serious abuses of their human rights throughout the world. They experience heavy pressure on their lands from being logged, mining, roads, conservation, construction of dams, agribusiness etc. Many countries have worked towards protecting their rights and preventing its abuse. The laws meant for protecting their human rights are often violated and sometimes they are found to be inadequate to prevent the abuse of rights of tribes. Many countries laws are inconsistent with the international human rights law too. The International Labour Organization has developed agreements and mechanisms to address the core problems of these people. These agreements are binding on the states which ratify them. The issues of tribes and indigenous people addressed by the ILO have resulted in jurisprudence recognizing their rights. This also include the rights of indigenous and tribes on par with protection of their lands, territories, resources traditionally occupied and right to a healthy environment; protection of cultural sites of religious significance; protection of cultural and physical integrity; participation in decisions that affect them and use their own cultural, social and political institutions; to be free from discrimination and to equal protection of the law. In implementing any of such laws for protection of human rights of indigenous and tribal people the international institutions like ILO and United Nation rely on the information given by NGOs and groups. They work for protecting of their human rights and fundamental freedoms. This paper analyses the role of ILO in protecting the rights of indigenous and tribes. It summarizes the role of NGOs in international standard setting which is a prerequisite for protecting the rights of indigenous and tribes.

Development of an International Standard Set of Outcomes and Measurement Methods for Routine Practice for Infants, Children, and Adolescents with Epilepsy: The International Consortium for Health Outcomes Measurement Consensus Recommendations.

At present, there is no internationally accepted set of core outcomes or measurement methods for epilepsy clinical practice. The International Consortium for Health Outcomes Measurement (ICHOM) convened an international working group of experts in epilepsy, people with epilepsy, and their representatives to develop minimum sets of standardized outcomes and outcome measurement methods for clinical practice. Using modified Delphi consensus methods with consecutive rounds of online voting over 12 months, a core set of outcomes and corresponding measurement tool packages to capture the outcomes were identified for infants, children, and adolescents with epilepsy. Consensus methods identified 20 core outcomes. In addition to the outcomes identified for the ICHOM Epilepsy adult standard set, behavioral, motor, and cognitive/language development outcomes were voted as essential for all infants and children with epilepsy. The proposed set of outcomes and measurement methods will facilitate the implementation of the use of patient-centered outcomes in daily practice.

Development of an International Standard Set of Outcomes and Measurement Methods for Routine Practice for Adults with Epilepsy: The International Consortium for Health Outcomes Measurement Consensus Recommendations.

At present, there is no internationally accepted set of core outcomes or measurement methods for epilepsy clinical practice. Therefore, the International Consortium for Health Outcomes Measurement (ICHOM) convened an international working group of experts in epilepsy, people with epilepsy and their representatives to develop minimum sets of standardized outcomes and outcomes measurement methods for clinical practice that support patient-clinician decision-making and quality improvement. Consensus methods identified 20 core outcomes. Measurement tools were recommended based on their evidence of strong clinical measurement properties, feasibility, and cross-cultural applicability. The essential outcomes included many non-seizure outcomes: anxiety, depression, suicidality, memory and attention, sleep quality, functional status, and the social impact of epilepsy. The proposed set will facilitate the implementation of the use of patient-centered outcomes in daily practice, ensuring holistic care. They also encourage harmonization of outcome measurement, and if widely implemented should reduce the heterogeneity of outcome measurement, accelerate comparative research, and facilitate quality improvement efforts.

Statistical Analysis Methods and Reporting of Patient-Reported Outcomes in Randomized Controlled Trials for Cancer Conducted in Japan: A Systematic Review.

The Setting International Standards in Analyzing Patient-Reported Outcomes and Quality of Life Endpoints Data (SISAQOL) initiative was established in 2016 to assess the quality and standardization of patient-reported outcomes (PRO) data analysis in randomized controlled trials (RCTs) on advanced breast cancer. The initiative identified deficiencies in PRO data reporting, including nonstandardized methods for handling missing data. This study evaluated the reporting of health-related quality of life (HRQOL) in Japanese cancer RCTs to provide insights into the state of PRO reporting in Japan. The study reviewed PubMed articles published from 2010 to 2018. Eligible studies included Japanese cancer RCTs with ≥50 adult patients (≥50% were Japanese) with solid tumors receiving anticancer treatments. The evaluation criteria included clarity of the HRQOL hypotheses, multiplicity testing, primary analysis methods, and reporting of clinically meaningful differences. Twenty-seven HRQOL trials were identified. Only 15% provided a clear HRQOL hypothesis, and 63% examined multiple HRQOL domains without adjusting for multiplicity. Model-based methods were the most common statistical methods for the primary HRQOL analysis. Only 22% of the trials explicitly reported clinically meaningful differences in HRQOL. Baseline assessments were reported in most trials, but only 26% reported comparisons between the treatment groups. HRQOL analysis was based on the intention-to-treat population in 19% of the trials, and 74% reported compliance at follow-up; however, 41% did not specify how missing values were handled. Although the rates of reporting clinical hypotheses and clinically meaningful differences were relatively low, the current state of HRQOL evaluation in the Japanese cancer RCT appears comparable to that of previous studies.

Emerging Chinese status in international accounting standard setting: A social network analysis of the International Accounting Standards Board

ABSTRACT This study employs a network analysis with centrality measures to trace China’s evolving position within the International Financial Reporting Standards (IFRS) governance network. The analysis spans from 2001 to 2021, revealing the shifts in China’s position from a marginal to a more central one in the IFRS governance network. The benefit of information and control across the network empowers China to emerge as an important force influencing the operations of the International Accounting Standards Board (IASB) and IFRS development. The findings contribute to our understanding of the political dynamics in international accounting regulations. Insights gleaned from China’s experience offer implications for other jurisdictional constituents aspiring to amplify their influence in IFRS development. While acknowledging certain limitations in the study, this research concludes by advocating for a deeper exploration of China’s representation role in the IASB’s decision-making process.

Chinese Data Governance and Trade Policy: From Cyber Sovereignty to the Quest for Digital Hegemony?

ABSTRACT The article builds on an up-to-date overview of the data governance framework developed by the People’s Republic of China to gauge its influence over digital trade policy at the global stage. China has developed a peculiar data governance architecture, predicated upon domestic security. The party-state has been open to discuss only trade-related aspects of information flows while shielding national autonomy from international harmonization. This strategy is coupled with the effort to project China’s data governance approach externally both through China’s role in international standard setting and via new digital infrastructure, through the Digital Silk Road initiative. In this respect, China’s attempts to facilitate penetration by its own companies in foreign digital infrastructure needs to be assessed against the large data access power enjoyed by the state-party vis-à-vis domestic big tech companies. The article argues that such a strategy appears in contrast with the explicit commitment to protect national self-determination, especially when host countries lack adequate legal and administrative safeguards to tackle the economic and data protection challenges brought by digitalization.

Developing a Guide for a Mathematics Teacher Preparation Program: An Evaluation Study

This study aims to evaluate and develop the mathematics teacher preparation program at the College of Education in Sohag, utilizing a set of national and international standards. The primary objectives include diagnosing the current state of the program, establishing clear goals, standards, and skills for mathematics teacher preparation, and identifying strengths and weaknesses. The evaluation results highlight notable strengths, such as the presence of experienced faculty members with diverse backgrounds and the program's success in fostering positive attitudes towards the teaching profession. Additionally, the availability of various laboratories enhances students' academic and professional readiness. However, the study also identifies important weaknesses, including a traditionalist approach that fails to keep pace with current advancements. The objectives and standards of the program are found to be unclear and general, lacking specificity in the desired skills and competencies for teacher preparation. The study further reveals a lack of comprehensive descriptions and objectives for academic courses, insufficient emphasis on incorporating educational innovations into the curriculum, and a weak connection between the scientific content of the program and practical teaching applications. Additionally, the evaluation methods employed in the current program are deemed in need of development and diversification, as they primarily focus on rote memorization rather than measuring deeper understanding and application of knowledge. The creation of a comprehensive guide for the "Mathematics Teacher Preparation Program" underscores the crucial role of teachers as fundamental elements in the educational process. The guide has been meticulously developed using scientific methods, aiming to address a gap in the internal regulations of the College of Education in Sohag. It serves as a valuable resource for all individuals involved in the preparation of Mathematics Division students at the college, particularly those who will graduate and embark on careers as mathematics teachers. The guide presents the methodological components of mathematics teacher preparation in a manner that reflects systemic thinking, ensuring a cohesive and well-rounded approach to training future educators in the field of mathematics

Development of a data dictionary on viral hepatitis for the Philippines

Abstract The considerable difference between the reported number of actual and estimated viral hepatitis cases in the Philippines can be attributed to the lack of reliable data. Since viral hepatitis is endemic in the country, efficient disease control depends on access to quality data. The rapid adoption of electronic medical records in different facilities in the country offers opportunities for access to such data but raises concerns about its standardization for analysis. This study presents the steps taken toward the adoption of a standardized data dictionary for viral hepatitis, referencing existing international terminology standards. A series of workshops were conducted to gain consensus among subject matter experts such as epidemiologists, hepatologists and informaticists. These workshops provided context to the different stakeholders through a shared understanding of viral hepatitis care processes and transforming these into computable representations. Using Department of Health-approved paper forms for viral hepatitis surveillance, a multidisciplinary team mapped the 125 unique data elements to various international standard code sets. The output was a draft Philippine Viral Hepatitis Data Dictionary—a prerequisite for the semantic interoperability of data from different electronic medical records.

The Place of Makerspace of Stem Education in Nigeria

This research focus on the role of maker- space to promote Stem education in Nigeria, The target audience for the work is learners that are at the stage of learning who are involve in invention creation . Makerspace can be conceived as an avenue for inventors to use their inbuilt talents to bring up an innovation. The word STEM mean Science, Technology, Engineering and Mathematics a broad term from different disciplines put together under an umbrella of the word . STEM is a ubiquitous word that cuts across every facet of human existence beginning with conception, birthing process, activities that sorround growth and development for the realization of goals and human development in invention exercise.
 STEM education is germane to the survival of every developed, under developed and developing nation hence the look at the state of STEM education globally, in the United State of America for instance it has helped her citizen to build a formidable education, health care, economy, social amenities and military system that drawn her strength from STEM education while in in India, Italy and Singapore, we have homogenous international set of comprehensive STEM standards and education for schools based on the demography, availability of resources, qualifications of facilitators and experiences of STEM educators.
 While in Canada the youths disengage from Science, Technology, Engineering, and Mathematics (STEM) studies before graduation from secondary schools, this is detrimental to the growth of the nation to therefore address the nation retraced its steps, determined to prepare the youth for a future where disruptive technologies and changes in the labour market will reward highly skilled workers. While in Africa the continent is lagging behind other continents of the world in scientific productivity and knowledge systems.. To achieve the expected the stakeholders the decision makers that focus on education of Africa must be willing to embrace STEM education in its totality and must be willing to make needed resources available for the development and growth of education in African continent.

Comparative Analysis of the Results of Hong Kong Students and Shanghai Students in the 2018 PISA Tests

Educational exchange and cooperation between mainland China and Hong Kong have long been a hot issue, and PISA gives the opportunity to test the learning of students from both regions against the same set of international assessment standards. The theme of this paper is the comparative analysis of the results of Hong Kong students and Shanghai students in the 2018 PISA tests. Through the literature review method, this paper first presents the data related to the performance of B-S-J-Z (China) and Hong Kong in PISA and then compares and analyses the differences between Shanghai and Hong Kong in terms of education policies and culture, education resources, and students well-being, and finds that there are similarities and difference between Shanghai and Hong Kong in these three areas. In terms of education policy and culture, Hong Kong schools have more autonomy to decide on school management and teaching content than Shanghai schools; in terms of education resources, both places suffer from regional disparities caused by uneven distribution of staff and materials; in terms of student well-being, both places suffer from excessive student pressure and long study hours, and the situation of bullying in schools in Hong Kong is more serious. The article concludes with suggestions on how Shanghai and Hong Kong can learn from each other, as well as providing ideas for optimising the education issues common to both places.

THE EUROPEAN UNION AS A NORM SHAPER ON BIODIVERSITY PROTECTION

This research starts with the contributions of the European Union (EU) as a norm shaper in the context of the European Green Deal (EGD) and COP-15 of the Convention on Biological Diversity (CBD). The rules issued by the EU that influence the decisions of Member States and foreign countries are analyzed in order to examine the role of the EU as a norm shaper in environmental matters. Soft initiatives concerning the influence of the EU on the preservation of biodiversity globally are explored. The methodology used is qualitative, deductive, and descriptive. The conclusions were that the European Commission (EC) acted in monitoring the advances and setbacks of the EGD, filling a gap. A perceived fault was the lack of commitment by Member States to meeting the goals of the EGD. Russia’s invasion in Ukraine is seen as a factor slowing down the Green Deal’s plans for climate neutrality and the containment of biodiversity loss. The EU is pioneering in its Proposal for a Regulation on Nature Restoration (PRNR), and it was noticed that the ambitions for the COP-15 on biodiversity were ratified in the Conference. The EU sets international sustainability standards and is an environmental norm shaper.

Quantitative evaluation and challenges confronting dedicated green spaces in cities: a case study of Peshawar, Pakistan

ABSTRACT The rapid population growth of cities has led to the loss of dedicated green spaces gradually and remarkably by constructing hard surfaces on them. These dedicated green spaces play a vital role in urban livability. Therefore, this study analysed the current provision of dedicated green spaces and identified the challenges faced in maintaining and improving these spaces in Peshawar, a metropolitan city in Pakistan. The findings of the study indicate a significant difference between the areas occupied by built-up and dedicated green spaces in the city. According to the analysis, the ratio of built-up area to dedicated green space in Peshawar city is 54% and 2%, respectively, with the remaining 44% of the land being used for other purposes, such as agriculture and barren land. The current per capita availability of green space in the city is 1.5 m2. This quantity is 3.5 m2 less than the National and 7.5 m2 lesser than the International standard set by WHO. It was suggested to policymakers, planners, and development authorities to prioritize the provision and preservation of dedicated green spaces in cities. This would not only improve the quality of life for the current population but also benefit future generations.

Ownership structure and corporate tax avoidance: a structured literature review on archival research

PurposeTo the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.Design/methodology/approachReferring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.FindingsThe review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.Research limitations/implicationsRegarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).Practical implicationsAs international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.Originality/valueThis analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Clinical Exercise Physiology Accreditation: An Audit of Existing Standards

Abstract Background Health professions such as clinical exercise physiology are founded on a set of standards that outline base level knowledge, skills, and competencies to define the roles and scope of practice of the profession. Despite the practice of clinical exercise physiology having many common features regardless of the country in which it is conveyed, a harmonized set of international standards does not exist. The aim of this study was to systematically audit the professional standards for the 5 countries recognized as having existing national certification systems for clinical exercise physiology. Method: The audit process was conducted using a modified scoping review protocol based on the documentation provided by the American College of Sports Medicine, Exercise and Sports Science Australia, British Association of Sport and Exercise Sciences, Canadian Society for Exercise Physiology, and Sport and Exercise Science New Zealand. Two reviewers independently extracted data from the standards documents, and results were cross-checked by relevant experts from each jurisdiction. Results: Commonality of themes was found for 60% of all content extracted. The overall coverage of themes was 60%, 67%, 76%, 88%, and 98% from New Zealand, Canada, the United States, the United Kingdom, and Australia, respectively. Conclusion: A common core of themes is covered by all current national standards for clinical exercise physiology across the 5 nations audited but only variable coverage in the remaining 40%. These findings are important for understanding the differences in current training and certification of clinical exercise physiology professionals and how this might influence the internationalization of the profession.

Empirical Study on International Accounting Standards and Accounting Quality

This study explores the historical development of international accounting standards (IAS) and the initiatives of the prominent organizations involved in international standard setting. It also explains why countries differ in national standards, why the process of harmonization of standards among countries has been slow, and why countries should now converge their accounting standards. Many papers on IAS generally deal with the contents of the individual standards. This writer, however, believes that accountants, as social scientists, are also interested in tracing the development of social forms over time and comparing those developmental processes across cultures. Thus, this paper addresses the interest of accountants to learn how some contemporary events or institutions—like the IAS—came into being. In like manner, accountants are interested in finding out the varied reasons why the issue of coming up with a global set of accounting standards has taken a long while. Indeed, these are perspectives that substantially differ from those commonly presented in professional forum and scholarly exercises.

A critical analysis of Somalia’s current antimoney laundering and counter financing of terrorism regime: a comparative study with Malaysia

PurposeConcerns on money laundering (ML) and terrorist financing increased, as ML accounted 2%–5% of the global GDP, with Switzerland, the USA, Canada, India and Russia having high laundering rates. Banks were fined over US$320bn in 2008, but money laundering still accounted for 3.6% of global GDP in 2009, thereby indicating the need for effective regimes. Therefore, this study aims to critically analyze the antimoney laundering (AML)/CFT regime of Somalia, identify loopholes in the regime, raise awareness and propose recommendations for regime improvement.Design/methodology/approachThe qualitative research approach is used to compare Somalia’s AML/CFT regime with the corresponding regime of Malaysia through the black letter method combined with document analysis. Malaysia is selected as a benchmark for two reasons: firstly, it is an Islamic country like Somalia, and secondly, Malaysia has complied with integrity-related standards.FindingsThis study revealed that an impactful AML/CTF regime is reached by closing loopholes in the law, reevaluating and improving regulatory agencies and measures, facilitating formal financial services and collaborating with regional and international standard setters. According to the results, Somalia AML/CFT regime is counterproductive in criminalizing offenses; regulating digital currencies and mobile money, disclosures and nonfinancial business and provisions; and governing training requirements for regulatory agencies and financial institutions.Originality/valueTo the best of the author’s knowledge, this paper is the first of its kind in the study of Somalia’s regime building. Also, this study incorporates rich scholarly discourse on effective regime building.