Reporting Standards Research Articles

The Forensic Anthropology Report: A Proposed Format Based on the National Association of Medical Examiners Performance StandardsP

Following the release of the 2009 National Academy of Sciences Report, forensic practitioners have been reviewing or developing their best practices, especially with regard to methods used in evidence testing. Standardization of reports and terminology, although recommended in the NAS Report, has been less of a focus to date. Subsequently, the National Commission on Forensic Science has posted an initial draft under the heading “Report Content” that summarizes the basic information required in a forensic specialty service provider report (www.justice.gov/ncfs/work-products#report). As indicated, the draft document addresses content, not format. Herein, the authors propose a format for forensic anthropology reports submitted to medical examiners/coroners, that is based on the performance standards established by the National Association of Medical Examiners (NAME) in 2005. Adopting such a format would provide greater uniformity and clarity across the many forensic disciplines involved in medicolegal death investigation.

Pro forma disclosure practices of firms applying IFRS

Purpose – The purpose of this paper is empirically investigate the pro forma disclosure behavior of US-listed foreign firms applying International Financial Reporting Standards (IFRS). Design/methodology/approach – The annual earnings press releases of US-listed foreign firms on the New York Stock Exchange are analyzed to compare the effect that reporting standard (specifically IFRS) has on pro forma disclosure frequency, disclosure characteristics and benchmarking. Findings – US-listed foreign firms applying IFRS report pro forma disclosures more frequently than firms using the USA’s generally accepted accounting principles (GAAP), but less opportunistically. Originality/value – This paper extends Epping and Wilder’s (2011) study and contributes to the pro forma disclosure literature by providing a cross-country analysis of non-GAAP disclosure based on reporting standard (IFRS or US GAAP). Understanding the non-GAAP disclosure of firms applying IFRS is useful to investors and regulators, as more countries adopt IFRS.

Business model: desvendando o construto

O presente estudo realiza uma bibliometria a fim de identificar as principais definições de business model (modelo de negócio), bem como os elementos que compõem este construto. A amostra final analisada são 81 artigos publicados em periódicos internacionais com fator de impacto superior a 1,5, segundo os critérios do Journal Citation Report (JCR). Percebeu-se que a relação entre business model e empresas multinacionais vem sido tangenciada pelos pesquisadores e, portanto, aparece como oportunidade de investigação. Considerando que os business models descrevem como uma empresa cria valor por meio da combinação de recursos externos e internos em seu conjunto de atividades, é relevante compreender os elementos de seu design para a determinação do modelo de negócios da empresa multinacional.

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Safety and efficacy of a 100% dimethicone pediculocide in school-age children.

BackgroundHead lice most commonly affect children, ages 3 to 11. Concerns exist about the safety and efficacy of pesticide-based treatments. Published studies suggest dimethicone is a potentially safe and effective non-toxic treatment, but have not evaluated 100 % dimethicone in a pediatric population. The objectives were to evaluate the efficacy and safety of 100 % dimethicone for the treatment of head lice in children, monitored by school nurses.MethodsThis was a multi-site, open-label study of a 100 % dimethicone gel for the treatment of head lice in a pediatric population. Children (ages 3–12) suspected of infestation with head lice were evaluated by school nurses at six schools and daycare programs in New York and New Jersey. Inclusion criteria were presence of at least three live lice, or one live louse and 10 viable eggs (eggs found within 1.27 cm of the scalp) and no use of any head lice treatment within four weeks of enrollment. Counts of live lice and viable eggs found in 58 subjects were tracked at baseline (Day 0) and on Day 1, Day 7, and Day 14 after treatment.ResultsAfter 1 day of treatment with 100 % dimethicone, 98.30 % of subjects were free of live lice and 55.20 % were free of viable eggs. On day 14, 96.50 % were still free of live lice, and 80.70 % were free of viable eggs. All subjects were monitored by the school nurse at baseline and throughout the study period for adverse effects, including scalp erythema, excoriation, flaking and edema. There was one adverse event of skin irritation lasting 10 min, and no serious adverse events reported. Overall, scalp conditions improved from the baseline: 10 subjects (17.5 %) reported mild to moderate scalp erythema on day 1, compared with only one subject (1.7 %) on day 14; 8 subjects (14.3 %) reported mild scalp excoriation on day 1, with none reporting on day 14.Conclusions100 % dimethicone was found to be a safe and highly effective treatment for pediatric head lice. Because dimethicone avoids pesticide exposure and resistance issues, dimethicone should be considered as a first-line treatment for head lice.Trial RegistrationNCT02213055 Date of registration: August 8, 2014Standards of reportingThe CONSORT 2010 Checklist was consulted during the review of this manuscript. Please note that sections pertaining specifically to randomized controlled trials (RCT’s) were not applicable.

How Do Noninvasive Imaging Facilities Perceive the Accreditation Process? Results of an Intersocietal Accreditation Commission Survey.

The Intersocietal Accreditation Commission (IAC) accredits vascular, echocardiography, nuclear medicine, computed tomography, and magnetic resonance imaging laboratories. How facilities involved in the accreditation process view accreditation is unknown. The objective of this study was to examine the perception of laboratory accreditation from those who had undergone the process. An electronic survey request was sent to all facilities that had received IAC accreditation at least once. Demographic information, as well as opinions on the perceived value of accreditation as it relates to 15 quality metrics was acquired. Responses were obtained from 2782 facilities. Of the 15 quality metrics examined, the process was perceived as leading to improvements by a majority of respondents for 10 (67%) metrics including: report standardization, adherence to guidelines, test standardization, report completeness, identification of deficiencies, improved staff knowledge, report timeliness, distinguished facility, correction of deficiencies, and image quality. Overall, the perceived improvement was greater for hospital-based facilities (global 66% vs 59%; P < 0.001). Survey data demonstrate that the accreditation process has a positive perceived impact on the majority of examined metrics. These findings suggest that those undergoing the process find value in accreditation.

Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

Purpose – The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags. Design/methodology/approach – The authors identified 338 firms that file 20-F reports with the SEC during the period of 2010 and 2011. The authors then used multivariate regressions to examine the effects of the shortened deadline on foreign firms’ filing practices and the factors associated with these practices. In the regression models, the authors also control for other firm characteristics that have shown to affect the filing lags of US firms such as firm performance, size, mergers and restructures, audit firm, compliance with internal control requirements under Sarbanes Oxley Act, internal control weaknesses, going concern audit opinion and operating complexity. Findings – Based on a sample of 338 US-listed foreign firms, the results indicate that there is a significant reduction in the filing lags and a change in their distribution for fiscal year 2011, as compared to the preceding year, and as intended by the SEC. The authors also find that 20-F filing lags are negatively related to the use of International Financial Reporting Standards (IFRS) or US-GAAP in 20-F reports and use of the English language in foreign firms’ home countries. Practical implications – The findings of this paper are of interest to accounting regulatory bodies including the SEC, US Financial Accounting Standards Board and the International Accounting Standards Board by showing that registrants respond positively to regulations intending to promote timeliness of accounting disclosures and reporting, although many firms may oppose them in the due process stage. Originality/value – The authors contribute to the extant literature by providing new evidence that 20-F filing lags are negatively related to the use of IFRS or US-GAAP in 20-F reports, and the use of English language in foreign firms’ home countries.

Correct anatomical orientation of the heart and reflections on the nomenclature used in daily practice.

Correct anatomical orientation of the heart and reflections on the nomenclature used in daily practice.

The Next Accreditation System: A Strategy for Implementing New Reporting Standards Using a Hematology/Oncology Model

The Next Accreditation System: A Strategy for Implementing New Reporting Standards Using a Hematology/Oncology Model

Global Web Auditing Standards: Time for a Change?

The current audit guidance for web-based financial information was devised at the beginning of the Internet era, but it hasn't been revised since. However, companies have adapted their business reporting to take advantage of modern web reporting options—including using financial intermediaries and investor relations specialists. So despite the technological advancements in digital financial reporting, auditing standards have not kept pace. Isn't it time for a change? The authors review the outdated auditing standards for web-based accounting reports and compare them to the state of modern website management. © 2014 Wiley Periodicals, Inc.

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Randomization and Data-Analysis Items in Quality Standards for Single-Case Experimental Studies

Reporting standards and critical appraisal tools serve as beacons for researchers, reviewers, and research consumers. Parallel to existing guidelines for researchers to report and evaluate group-comparison studies, single-case experimental (SCE) researchers are in need of guidelines for reporting and evaluating SCE studies. A systematic search was conducted for quality standards (QSs) for reporting and/or evaluating SCE studies. In total, 11 unique QSs were retrieved. In this article, we discuss the extent to which there is agreement with regard to randomization and data analysis of SCE studies among the 11 proposed sets of QSs. We provide recommendations regarding the inclusion of a randomization and data-analysis standard.

A Need for Training: Preparing Juvenile and Family Court Judges on Military-Related Issues

This brief report presents a study undertaken to better understand the training needs of judicial officers related to military issues. A snowball sample of judicial officers and court-affiliated stakeholders were asked to identify the most critical training topics regarding military issues in juvenile and family court, as well as rate the importance of 13 potential training topics. The highest rated training topics for judicial officers (N = 129) were the (1) Welfare of spouses and children, (2) Protocols to consider when selecting kinship care for children of deployed parents, (3) Mental and physical health consequences of military service and deployment, (4) Reporting standards regarding Intimate Partner Violence or Family Violence, as well as implications for civil case investigation, and (5) Education support for children of deployed parents. Findings suggest a desire in the field for specific training on a multitude of issues related to serving/veteran men and women, spouses, and dependents. Recommendations for such trainings are discussed.

Reporting standards in cardiac MRI, CT, and SPECT diagnostic accuracy studies: analysis of the impact of STARD criteria

Diagnostic accuracy studies determine the clinical value of non-invasive cardiac imaging tests. The 'STAndards for the Reporting of Diagnostic accuracy studies' (STARD) were published in 2003 to improve the quality of study reporting. We aimed to assess the reporting quality of cardiac computed tomography (CCT), single positron emission computed tomography (SPECT), and cardiac magnetic resonance (CMR) diagnostic accuracy studies; to evaluate the impact of STARD; and to investigate the relationships between reporting quality, journal impact factor, and study citation index. We randomly generated six groups of 50 diagnostic accuracy studies: 'CMR 1995-2002', 'CMR 2004-11', 'CCT 1995-2002', 'CCT 2004-11', 'SPECT 1995-2002', and 'SPECT 2004-11'. The 300 studies were double-read by two blinded reviewers and reporting quality determined by % adherence to the 25 STARD criteria. Reporting quality increased from 65.3% before STARD to 74.1% after (P = 0.003) in CMR studies and from 61.6 to 79.0% (P < 0.001) in CCT studies. SPECT studies showed no significant change: 71.9% before and 71.5% after STARD (P = 0.92). Journals advising authors to refer to STARD had significantly higher impact factors than those that did not (P = 0.03), and journals with above-median impact factors published studies of significantly higher reporting quality (P < 0.001). Since STARD, citation index has not significantly increased (P = 0.14), but, after adjustment for impact factor, reporting quality continues to increase by ∼1.5% each year. Reporting standards for diagnostic accuracy studies of non-invasive cardiac imaging are at most satisfactory and have improved since the introduction of STARD. Adherence to STARD should be mandatory for authors of diagnostic accuracy studies.

Efficient ways of Performance Analysis of Recruiter-an Industry Insight

Many industries have been using team of 4-5 recruiters who are engaged in sourcing and closing open indents. Periodically, recruiters send their reports for which they take more than 30 min or so every time. Same time is taken by the reader/Manager, to go through each report. Can it be reduced? By the year end, these HR people design performance appraisal system. Performance of other departments in the company is gauged on this basis. But can organization use same scale to measure performance of recruiters? Approach of organizations is changing. While manpower planning, recruitment manpower is also one of the major concern. More the recruiters, more challenging are the jobs to evaluate and compare accomplishment of each recruiter with other. It is important to have standardization of reports so as to compare them at same scale. Mechanism need to be very convenient, flexible, user friendly and economical. Focus of this paper is to bring some economic options that can generate recruitment efficiency reports within 30 seconds. Researcher presents some of the ideas that he has experienced over past 6 years in various industries. It also brings into notice database formats that are required to be maintained to get action oriented results. This will definitely reduce duration of recruitment analysis at least by 50% or even more.

Experimental Study on Side Friction of Uplift Bored Piles in Soft Rock

Based on the experiment of frictional resistance between concrete short pile and lightly weathered silty mudstone, the frictional resistance of concrete short pile on uplift loading was analyzed and the ultimate friction resistance was obtained. Considering the site geotechnical investigation report and relative standards, the safety factor of side friction of uplift bored piles in soft rock was defined according to the testing of frictional resistance between concrete short pile and lightly weathered silty mudstone. Achievements in this research are already applied into engineering practice.

2013 SYR Accepted Poster Abstracts

SYR 2013 Accepted Poster abstracts: 1. Benefits of Yoga as a Wellness Practice in a Veterans Affairs (VA) Health Care Setting: If You Build It, Will They Come? 2. Yoga-based Psychotherapy Group With Urban Youth Exposed to Trauma. 3. Embodied Health: The Effects of a Mind-Body Course for Medical Students. 4. Interoceptive Awareness and Vegetable Intake After a Yoga and Stress Management Intervention. 5. Yoga Reduces Performance Anxiety in Adolescent Musicians. 6. Designing and Implementing a Therapeutic Yoga Program for Older Women With Knee Osteoarthritis. 7. Yoga and Life Skills Eating Disorder Prevention Among 5th Grade Females: A Controlled Trial. 8. A Randomized, Controlled Trial Comparing the Impact of Yoga and Physical Education on the Emotional and Behavioral Functioning of Middle School Children. 9. Feasibility of a Multisite, Community based Randomized Study of Yoga and Wellness Education for Women With Breast Cancer Undergoing Chemotherapy. 10. A Delphi Study for the Development of Protocol Guidelines for Yoga Interventions in Mental Health. 11. Impact Investigation of Breathwalk Daily Practice: Canada-India Collaborative Study. 12. Yoga Improves Distress, Fatigue, and Insomnia in Older Veteran Cancer Survivors: Results of a Pilot Study. 13. Assessment of Kundalini Mantra and Meditation as an Adjunctive Treatment With Mental Health Consumers. 14. Kundalini Yoga Therapy Versus Cognitive Behavior Therapy for Generalized Anxiety Disorder and Co-Occurring Mood Disorder. 15. Baseline Differences in Women Versus Men Initiating Yoga Programs to Aid Smoking Cessation: Quitting in Balance Versus QuitStrong. 16. Pranayam Practice: Impact on Focus and Everyday Life of Work and Relationships. 17. Participation in a Tailored Yoga Program is Associated With Improved Physical Health in Persons With Arthritis. 18. Effects of Yoga on Blood Pressure: Systematic Review and Meta-analysis. 19. A Quasi-experimental Trial of a Yoga based Intervention to Reduce Stress and Promote Health and Well-being Among Middle School Educators. 20. A Systematic Review of Yoga-based Interventions for Objective and Subjective Balance Measures. 21. Disparities in Yoga Use: A Multivariate Analysis of 2007 National Health Interview Survey Data. 22. Implementing Yoga Therapy Adapted for Older Veterans Who Are Cancer Survivors. 23. Randomized, Controlled Trial of Yoga for Women With Major Depressive Disorder: Decreased Ruminations as Potential Mechanism for Effects on Depression? 24. Yoga Beyond the Metropolis: A Yoga Telehealth Program for Veterans. 25. Yoga Practice Frequency, Relationship Maintenance Behaviors, and the Potential Mediating Role of Relationally Interdependent Cognition. 26. Effects of Medical Yoga in Quality of Life, Blood Pressure, and Heart Rate in Patients With Paroxysmal Atrial Fibrillation. 27. Yoga During School May Promote Emotion Regulation Capacity in Adolescents: A Group Randomized, Controlled Study. 28. Integrated Yoga Therapy in a Single Session as a Stress Management Technique in Comparison With Other Techniques. 29. Effects of a Classroom-based Yoga Intervention on Stress and Attention in Second and Third Grade Students. 30. Improving Memory, Attention, and Executive Function in Older Adults with Yoga Therapy. 31. Reasons for Starting and Continuing Yoga. 32. Yoga and Stress Management May Buffer Against Sexual Risk-Taking Behavior Increases in College Freshmen. 33. Whole-systems Ayurveda and Yoga Therapy for Obesity: Outcomes of a Pilot Study. 34. Women's Phenomenological Experiences of Exercise, Breathing, and the Body During Yoga for Smoking Cessation Treatment. 35. Mindfulness as a Tool for Trauma Recovery: Examination of a Gender-responsive Trauma-informed Integrative Mindfulness Program for Female Inmates. 36. Yoga After Stroke Leads to Multiple Physical Improvements. 37. Tele-Yoga in Patients With Chronic Obstructive Pulmonary Disease and Heart Failure: A Mixed-methods Study of Feasibility, Acceptability, and Safety. 38. Effects of an Ashtanga Yoga-based Health and Wellness Curriculum on Physical and Emotional Well-being, Engagement Toward School, and Academic Performance of K-6 Students. 39. Yoga as a Facilitator for Participation Following an 8-week Yoga for Individuals With Chronic Stroke. 40. Standardization of Design and Reporting of Yoga Interventions for Musculoskeletal Conditions: A Delphi Approach. 41. Creating S.P.A.C.E. Through Yoga: Africa Yoga Project Teachers Promote Personal Transformation, Peaceful Communities, and Purpose-filled Service.

An Online Database of Infant Functional Near InfraRed Spectroscopy Studies: A Community-Augmented Systematic Review

Until recently, imaging the infant brain was very challenging. Functional Near InfraRed Spectroscopy (fNIRS) is a promising, relatively novel technique, whose use is rapidly expanding. As an emergent field, it is particularly important to share methodological knowledge to ensure replicable and robust results. In this paper, we present a community-augmented database which will facilitate precisely this exchange. We tabulated articles and theses reporting empirical fNIRS research carried out on infants below three years of age along several methodological variables. The resulting spreadsheet has been uploaded in a format allowing individuals to continue adding new results, and download the most recent version of the table. Thus, this database is ideal to carry out systematic reviews. We illustrate its academic utility by focusing on the factors affecting three key variables: infant attrition, the reliability of oxygenated and deoxygenated responses, and signal-to-noise ratios. We then discuss strengths and weaknesses of the DBIfNIRS, and conclude by suggesting a set of simple guidelines aimed to facilitate methodological convergence through the standardization of reports.

Standardization of Terminology and Reporting in Gynecologic Pathology

Standardization of Terminology and Reporting in Gynecologic Pathology

Spinal cord herniation: management and outcome

Spinal cord herniation: management and outcome