US Board Research Articles

Asymmetric role of board diversity on green growth mechanism: Evidence from COP27 framework.

Corporate governance has an ethical and legal obligation to safeguard environment from the effects of business operations. In this vein, our study examines the role of board diversity in green growth, renewable energy, social inclusion, and natural capital protection. A green growth index was created using indicators endorsed by the Global Green Growth Organization to accomplish the research objectives. For the 2012-2023, a panel of 451 US non-financial firms was selected from the S&P1500 index. The proposed hypotheses were tested using a fixed effect and quantile-based GMM. The MMQR findings suggest a potential non-linear relationship between diversity in the top management team and green growth. Moreover, a diverse workforce can also encourage environmentally friendly practices. Furthermore, renewable energy has been found to benefit from US board diversity. However, a diverse boardroom can harm social inclusion in the US. In addition, workforce diversity stimulates renewable energy use and social inclusion and protects US natural capital. The impact of board diversity on green growth, renewable energy use (SDG7), and natural capital protection can be amplified by enhancing the diversity of independent directors, gender diversity, and professionals from different backgrounds. Diversity in the workforce and boardrooms is imperative to renewable energy, social inclusion and the protection of natural capital. In the US-listed firms, their marginal impact should be improved.

Corporate governance and environmental disclosure: a comparative analysis

PurposeThis study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.Design/methodology/approachUsing the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.FindingsThe findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.Research limitations/implicationsThe research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.Originality/valueThis study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.

Performance and clinical utility of an artificial intelligence-enabled tool for pulmonary embolism detection

PurposeDiagnosing pulmonary embolism (PE) is still challenging due to other conditions that can mimic its appearance, leading to incomplete or delayed management and several inter-observer variabilities. This study evaluated the performance and clinical utility of an artificial intelligence (AI)-based application designed to assist clinicians in the detection of PE on CT pulmonary angiography (CTPA). Patients and methodsCTPAs from 230 US cities acquired on 57 scanner models from 6 different vendors were retrospectively collected. Three US board certified expert radiologists defined the ground truth by majority agreement. The same cases were analyzed by CINA-PE, an AI-driven algorithm capable of detecting and highlighting suspected PE locations. The algorithm's performance at a per-case and per-finding level was evaluated. Furthermore, cases with PE not mentioned in the clinical report but correctly detected by the algorithm were analyzed. ResultsA total of 1204 CTPAs (mean age 62.1 years ± 16.6[SD], 44.4 % female, 14.9 % positive) were included in the study. Per-case sensitivity and specificity were 93.9 % (95%CI: 89.3 %–96.9 %) and 94.8 % (95%CI: 93.3 %–96.1 %), respectively. Per-finding positive predictive value was 89.5 % (95%CI: 86.7 %–91.9 %). Among the 196 positive cases, 29 (15.6 %) were not mentioned in the clinical report. The algorithm detected 22/29 (76 %) of these cases, leading to a reduction in the miss rate from 15.6 % to 3.8 % (7/186). ConclusionsThe AI-based application may improve diagnostic accuracy in detecting PE and enhance patient outcomes through timely intervention. Integrating AI tools in clinical workflows can reduce missed or delayed diagnoses, and positively impact healthcare delivery and patient care.

ChatENT: Augmented Large Language Model for Expert Knowledge Retrieval in Otolaryngology-Head and Neck Surgery.

The recent surge in popularity of large language models (LLMs), such as ChatGPT, has showcased their proficiency in medical examinations and potential applications in health care. However, LLMs possess inherent limitations, including inconsistent accuracy, specific prompting requirements, and the risk of generating harmful hallucinations. A domain-specific model might address these limitations effectively. Developmental design. Virtual. Otolaryngology-head and neck surgery (OHNS) relevant data were systematically gathered from open-access Internet sources and indexed into a knowledge database. We leveraged Retrieval-Augmented Language Modeling to recall this information and utilized it for pretraining, which was then integrated into ChatGPT4.0, creating an OHNS-specific knowledge question & answer platform known as ChatENT. The model is further tested on different types of questions. ChatENT showed enhanced performance in the analysis and interpretation of OHNS information, outperforming ChatGPT4.0 in both the Canadian Royal College OHNS sample examination questions challenge and the US board practice questions challenge, with a 58.4% and 26.0% error reduction, respectively. ChatENT generated fewer hallucinations and demonstrated greater consistency. To the best of our knowledge, ChatENT is the first specialty-specific knowledge retrieval artificial intelligence inthe medical field that utilizes the latest LLM. It appears to have considerable promise in areas such as medical education, patient education, and clinical decision support. The model has demonstrated the capacity to overcome the limitations of existing LLMs, thereby signaling a future of more precise, safe, and user-friendly applications in the realm of OHNS and other medical fields.

Artificial Intelligence Assistive Software Tool for Automated Detection and Quantification of Amyloid-Related Imaging Abnormalities

Amyloid-related imaging abnormalities (ARIA) are brain magnetic resonance imaging (MRI) findings associated with the use of amyloid-β-directed monoclonal antibody therapies in Alzheimer disease (AD). ARIA monitoring is important to inform treatment dosing decisions and might be improved through assistive software. To assess the clinical performance of an artificial intelligence (AI)-based software tool for assisting radiological interpretation of brain MRI scans in patients monitored for ARIA. This diagnostic study used a multiple-reader multiple-case design to evaluate the diagnostic performance of radiologists assisted by the software vs unassisted. The study enrolled 16 US Board of Radiology-certified radiologists to perform radiological reading with (assisted) and without the software (unassisted). The study encompassed 199 retrospective cases, where each case consisted of a predosing baseline and a postdosing follow-up MRI of patients from aducanumab clinical trials PRIME, EMERGE, and ENGAGE. Statistical analysis was performed from April to July 2023. Use of icobrain aria, an AI-based assistive software for ARIA detection and quantification. Coprimary end points were the difference in diagnostic accuracy between assisted and unassisted detection of ARIA-E (edema and/or sulcal effusion) and ARIA-H (microhemorrhage and/or superficial siderosis) independently, assessed with the area under the receiver operating characteristic curve (AUC). Among the 199 participants included in this study of radiological reading performance, mean (SD) age was 70.4 (7.2) years; 105 (52.8%) were female; 23 (11.6%) were Asian, 1 (0.5%) was Black, 157 (78.9%) were White, and 18 (9.0%) were other or unreported race and ethnicity. Among the 16 radiological readers included, 2 were specialized neuroradiologists (12.5%), 11 were male individuals (68.8%), 7 were individuals working in academic hospitals (43.8%), and they had a mean (SD) of 9.5 (5.1) years of experience. Radiologists assisted by the software were significantly superior in detecting ARIA than unassisted radiologists, with a mean assisted AUC of 0.87 (95% CI, 0.84-0.91) for ARIA-E detection (AUC improvement of 0.05 [95% CI, 0.02-0.08]; P = .001]) and 0.83 (95% CI, 0.78-0.87) for ARIA-H detection (AUC improvement of 0.04 [95% CI, 0.02-0.07]; P = .001). Sensitivity was significantly higher in assisted reading compared with unassisted reading (87% vs 71% for ARIA-E detection; 79% vs 69% for ARIA-H detection), while specificity remained above 80% for the detection of both ARIA types. This diagnostic study found that radiological reading performance for ARIA detection and diagnosis was significantly better when using the AI-based assistive software. Hence, the software has the potential to be a clinically important tool to improve safety monitoring and management of patients with AD treated with amyloid-β-directed monoclonal antibody therapies.

Board diversity and corporate social responsibility versus sustainability development: Evidence from US and Australia

Corporate governance plays a critical role in addressing the interests of domestic and global stakeholders. The board of directors is under pressure to represent the interests of every stakeholder. The purpose of this study is to analyze and compare the impact of board diversity on corporate social responsibility and sustainability in the U.S. and Australian non-financial sectors. In this vein, very first time current study, develop an index score for board diversity and sustainable development for both economies. In addition, the study also examines the influence of gender diversity, cultural diversity and diversity of experience on CSR and sustainable development in the two countries. Sample of non-financial sectors embedded from the S&P 1500 Index and the Australian Stock Exchange (ASX) for the periods 2010 to 2020. Results are estimated based on Panel regression models and dynamic GMM. The results of the study show that, on average, corporate social responsibility and sustainable development in the United States are superior to those in Australia. The ASX Diversity Index score has a significant and positive impact on CSR funds and the Sustainability Index. However, in the USA, the Board Diversity Index only impacts CSR funds. Moreover, directors with diverse cultural background in Australian firms are highly promoting sustainable development than US ones. However, cultural diversity on US boards strongly favors CSR practices compared to their Australian counterparts. While the presence of women on the board of directors contributes positively to local CSR activities and has a negative impact on global development in both countries. In addition, the experience of the US Board of Directors has suggested more funding for community development rather than sustainable development. The results of the study make significant contributions to academics and policymakers for U.S. and Australian stock exchanges. To develop CSR practices at the national level and sustainable development at the global level, the American and Australian Security Exchange Commission needs to take initiatives through the deployment of diversified boards of directors. Based on the findings, current study supports the stakeholder theory, Upper Echelon theory and cultural trait theory.

The Impacts of Corporate Governance on Dividend Pay-out Ratio Policy before and during the Covid-19 Era: The study case in the Energy Industry in Indonesia

The purpose of this study is to analyze the impacts of good corporate Governance during the Covid -19 era on the dividend payout ratio policy in Indonesia. Moreover, during the Covid- 19 era has urged the higher management such US boards ofDirectors to deal with all difficulties and uncertainties in the business situation. During the Covid-19 era, the Energy has faced big challenges due to lock down policy occurred in many big areas which can leads to disruptive global economic supply chains. Due to the lock down, the number of demands for energy has decreased, henceforth the price is becoming more expensive. In this research will show and compare the conditions of the energy industry before and during the Covid-19 pandemic. this research is categorized quantitative research which the sample used is gathered from secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. Result of study This showing only the boards of Directors and Commissioners Independent before the pandemic took effect to dividends payout ratio

Former ACS president supports new science lab at Ugandan high school

The Muko High School in southwest Uganda is constructing a new science building. Once the laboratory is complete, the school’s approximately 420 students will be able to conduct experiments to support and advance their studies in chemistry, biology, physics, and agriculture. Former American Chemical Society president Thomas Lane is a consultant on this project. Two nongovernmental organizations (NGOs)—Agape Community Transformation (ACT) USA and ACT Uganda—took over management of the school in January 2018 and have since modernized its facilities. Changes include the installation of solar cells to provide power to the school for the first time and a rainwater collection and purification system. The NGOs’ current focus is on improving science teaching at the school. Recent countrywide curriculum changes are a key driver. “The Ugandan department of education has pivoted away from rote learning to critical thinking and problem-solving,” explains Richard Dolinski, a retired Dow chemist and ACT US board

Network diffusion of gender diversity on boards: A process of two-speed opposing forces.

Network diffusion processes or how information spreads through networks have been widely examined in numerous disciplines such as epidemiology, physics, sociology, politics, or computer science. In this paper, we extend previous developments by considering a generalization of the diffusion by considering the possibility of differences in the speed of diffusion and reduction depending on the forces' directions. In this situation, the differential speed of diffusion produces deviations from the standard solution around the average of the initial conditions in the network. In fact, this asymmetry gives rise to non-linear dynamics in which, contrary to the symmetric case, the final solution depends on the topology of the graph as well as on the distribution of the initial values. Counter-intuitively, less central nodes in the network are able to exert a higher influence on the final solution. This behavior applies also for different simulated networks such as random, small-world, and scale-free. We show an example of this kind of asymmetric diffusion process in a real case. To do so, we use a network of US Boards of Directors, where boards are the nodes and the directors working for more than one board, are the links. Changes in the proportion of women serving on each board are influenced by the gradient between adjacent boards. We also show that there is an asymmetry: the gradient is reduced at a slower (faster) rhythm if the board has less (more) women than neighboring boards. We are able to quantify the accumulated effect of this asymmetry from 2000 to 2015 in the overall proportion of women on boards, in a 4.7 percentage points (the proportion should have been an 14.61% instead of the observed 9.93% in 2015).

The rise of remote work and its implications on US organizations and boards of directors

This study investigated the decision of international and non-international students when it comes to remote work preference at a southern private American university located in the Southeast United States and the implications of those decisions on the US educational system, job market, and board of directors’ strategic plans. For this purpose, a database that included 3001 full-time undergraduates at this southern American university was used. A chi-square test and a logit regression were used to analyze the data. The results of the study showed that there was no significant difference between international and non-international students regarding being decided on the remote work model. This study can help US colleges and universities, educational leaders, boards of directors, policymakers, and government officials, understand the needs and preferences of both American and international students, at the undergraduate level, which is a major pillar of the US labour force. An improved understanding of the students’ Work Model Preference will help the governing boards of American colleges and universities, and various US institutions to better allocate their human, financial, and physical resources in order to attract highly qualified candidates. Organizational leaders and boards of directors know full well that colleges and universities are a major source of candidates for their businesses. Organizations that provide those candidates with the work flexibility and work-life balance they demand will increase the likelihood of their competitive advantage and success

Optimizing Outcomes With the 1550/1927 nm Dual Wavelength Non-Ablative Fractional Laser: Experienced User Recommendations.

Fractional laser treatment was introduced in 2004 as a non-invasive technique to treat sun-damaged and aging skin. Since then, numerous ablative and non-ablative photothermolysis technologies and devices have been introduced, increasing the options for clinicians and patients but also increasing the complexity regarding which system to use and the techniques to optimize outcomes. No two devices are the same and the user-manuals preset dosimetry does not address many clinical situations, which can create confusion for new and inexperienced users. An online survey addressing use of a 1550 nm /1927 nm dual wavelength, non-ablative, fractional laser was sent to eight (8) US board certified dermatologists with extensive experience in the use of the device. The survey included 39 questions, addressing experience, best practices and recommendations for use. The survey data suggests that the device can be used to treat patients of all ages and skin types for indications including photoaging and photodamage, periorbital wrinkles, freckles, (ephelides), solar lentigines, poikiloderma, scarring due to acne or surgery. It can be used on both facial and non-facial areas, including neck, chest, hands, arms, abdomen, legs, and buttocks. Unexpected and adverse effects were rarely reported and those that did were mild and transient. This position paper provides practical real-world guidelines resulting from a small survey of experienced users, for new and early uses of the novel 1550 nm /1927 nm dual wavelength, non-ablative, fractional laser. J Drugs Dermatol. 2021;20(11):1150-1157. doi:10.36849/JDD.6181.

Director-Level Determinants of Director Election Results : A re-examination

Very few extant studies have analysed director-level determinants of director election results: the only existing studies are based on data from 2000-2010. In light of the very important changes that US boards of directors have experienced during the past decade, we re-examine this question by analysing a unique data set. We show that the impact from some determinants of director election results has changed over time and that once firm-level effects are controlled for, shareholders are likely to vote in favour of inside directors.

Les caractéristiques des administrateurs comme déterminants des résultats de leur élection par les actionnaires: Un réexamen

Very few extant studies have analysed director-level determinants of director election results: the only existing studies are based on data from 2000-2010. In light of the very important changes that US boards of directors have experienced during the past decade, we re-examine this question by analysing a unique data set. We show that the impact from some determinants of director election results has changed over time and that once firm-level effects are controlled for, shareholders are likely to vote in favour of inside directors.

Community Partnerships: Preparing Nursing Students in the Specialty Area of Dialysis Nursing.

Because of the prevalence of chronic health conditions such as diabetes and hypertension, there is an increased need in the United States for nurses with specialized knowledge and training in providing care to dialysis patients. The US Board of Labor Statistics projects growth of 26 percent in dialysis nursing over the next decade. To prepare nursing students for this growing need, a collaborative agreement was made between a college of nursing and public health and hospital executives in an academic and clinical practice partnership to introduce nursing students to dialysis nursing through a clinical experience.

Qualitative evaluation of paediatric surgical otolaryngology content on YouTube.

This study evaluated the quality of YouTube content focusing on common paediatric otolaryngology procedures, as this content can influence the opinions and medical decisions of patients. A total of 120 YouTube videos were compiled to review using the terms 'adenoid removal', 'adenoidectomy', 'ear tubes', 'tympanostomy', 'tonsil removal' and 'tonsillectomy'. The Discern criteria was used to rate the quality of health information presented in each video. The mean bias Discern score was 3.18 and the mean overall Discern score was 2.39. Videos including US board certified physicians were rated significantly higher (p < 0.001) than videos without (bias Discern score = 3.00 vs 2.38; overall Discern score = 3.79 vs 1.55). The videos had been viewed a total of 176 769 549 times. Unbiased, high quality videos on YouTube are lacking. As patients may rely on this information when making medical decisions, it is important that practitioners continually evaluate and improve this video content. Otolaryngologists should be prepared to discuss YouTube content with patients.

Board nationality and educational background diversity and corporate social performance

PurposeThis paper aims to examine the relationship between the nationality and educational background diversity of directors serving on corporate boards and the firms’ corporate social performance (CSP).Design/methodology/approachThis study measures nationality diversity by directors’ national citizenship and measures educational background diversity by countries from which they earned their undergraduate and post undergraduate degrees. It measures firms’ CSP using the MSCI ESG ratings. The study uses both univariate and multivariate analyses to empirically test the hypotheses.FindingsUsing a sample of US firms, the authors find that board nationality diversity and educational background diversity are positively associated with CSP. The findings suggest that improving director nationality diversity and educational background diversity could improve firms’ social performance.Originality/valueThis study shows that the increasing trend of foreign nationals in the US boards could shift the focus of US corporations to be more stakeholder-oriented.

Year’s best movies for US and British children through the lenses of film advisory boards

ABSTRACTMedia contents and their suitability for consumption by the young are a source of ongoing concern. The current investigation has assessed how movies later nominated for or awarded the best movie of the year by US and British children were evaluated by the US, British and Australian film advisory boards, and the US media advocacy and education organization Common Sense Media (CSM). The findings indicate that the movies these two populations of children consider the year’s finest differ considerably, that the movies chosen are assigned to different age classifications, with each board using a different dominant combination of justifications to explain these age restrictions. CSM ratings reveal that British children prefer movies with positive messages, and their US peers prefer those infused with profanity, sex, and consumerism.

Squaw Teats*, Harney Peak, and Negrohead Creek*: A Corpus-Linguistic Investigation of Proposals to Change Official US Toponymy to (Dis)honor Indigenous US Americans

Each year, the US Government receives hundreds of petitions to alter the official name of a geographical feature. Since the nineteenth century, the US Board on Geographic Names (USBGN) has had the task of assessing these requests with a view toward standardizing the nation’s toponymic inventory. During its decision-making, the Board seeks to maximize consistency in the formation, selection, and application of official toponyms, while minimizing potential public injury. The challenges in this regulatory balancing act are particularly apparent with regard to indigenous place names. Using an original corpus compiled from 10 years of USBGN petitions, this empirical study identified patterns in the type, motivation, and argumentation used to (dis)honor Native American identities, histories, and cultures via names and naming. After introducing the UsBGN's policies and practices, these findings are presented with several illustrative examples. The article ends by contextualizing the findings within the broader PC debate and offering future research suggestions.

Editorial introductions

Editorial introductions

Editorial boards of accounting journals: gender diversity and internationalisation

PurposeEditorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in knowledge production and development of the discipline. The purpose of this paper is to enquire into the diversity characteristics of boards of accounting journals.Design/methodology/approachDrawing on a diversity framework that distinguishes between societal diversity and value of diversity, the paper examines two board characteristics: gender diversity and internationalisation. Moreover, it examines the influence of three journal and two editor characteristics on board diversity and analyses trends over time.FindingsOn gender, overall board trends are consistent with societal diversity and value of diversity: boards reflect the gender profile of senior academics. Further, female representation on boards is broadly consistent across the different journal nationalities; has improved over time; has experienced a convergence in “gender sensitive” sub-disciplines; and is influenced by female editorship. However, inequities appear to be present at the highest level: women appear to be less well represented than men as editors and women also have a lower representation on boards of higher ranked journals than on those of lower ranked journals. On internationalisation, once again, overall trends broadly reflect societal diversity and value at diversity. However, international scholars are less well represented on 4* boards than on 2* and 3* boards and on US boards than on Australian and UK boards. Further, there are signs of weakening US dominance in non-US journals.Originality/valueDrawing on the diversity framework, this is the first study to comprehensively examine gender diversity and internationalisation of accounting boards.