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While comparability across firms and consistency over time are generally held to be fundamental goals of financial reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure comparability and why their induced consistency may not always be desirable. While the term, concepts-based accounting standards, has not caught on in the academic and professional literatures, its use here emphasizes the foundational role that language-based concepts play in constructing accounting standards. I appeal to the academic literature in machine learning, neural networks and especially cognitive science – all of which may represent concepts by S-curve (sigmoid) signatures. I then show how S-curves can explain an accounting standard’s (1) precision, (2) comparability across firms, (3) demands placed on judgment, and (4) consistency across time. Accordingly, an S-curve formulation may guide both analytical modelling of accounting standards and add structure to empirical research designs..

A large number of empirical studies have addressed the effects of adoption of International Financial Reporting Standards (IFRS), but the results have been mixed. We use a meta‐analysis of 56 empirical studies with 1,265 effect sizes to determine the impact of adoption of IFRS on financial reporting comparability, market liquidity, cost of equity, and cost of debt. This approach provides an objective view of the empirical results, in contrast to narrative reviews which offer subjective conclusions. We find that IFRS adoption has increased financial reporting comparability and market liquidity, and reduced the cost of equity. For cost of debt, a decrease is observed only for voluntary adoption. Our meta‐regression analysis explains the variation in the observed effect of adoption of IFRS across mandatory and voluntary adoption of IFRS, and choice of measures, control variables, estimation methods, and the strength of the empirical results. We emphasize the importance of these study characteristics and call for further studies focusing on the cost of debt and also studies using recent data to reflect the changes in IFRS. This study should be of interest to regulators and policymakers as they are expected to assess the impacts of adoption of IFRS.

Objectives To identify the existing OHRQoL instruments for adults, describe their scope (generic or specific), theoretical background, validation type and cross-cultural adaptation. Methods A systematic search was conducted, and articles presenting validation of OHRQoL instruments in adults were included. Data were collected about the validation type: external validation (correlations/associations); or internal validation (factor analysis/principal components analysis, item response theory); and cross-cultural adaptation. Results Of 3730 references identified, 326 were included reporting 392 studies. Forty-two original instruments were found among 74 different versions, 40 generic and 34 condition-specific. Locker's theoretical framework was the predominant model. The oral health impact profile (OHIP) presented 20 versions, with OHIP-14 being the most frequent (26.8%), followed by geriatric oral assessment index (GOHAI) (14.0%), OHIP-49 (11.7%) and oral impacts on daily performances (OIDP) (9.7%). Most studies focused on external validation (65.3%), while internal validation was reported in 24.8% (n = 26) of OHIP-14 studies, 50.9% (n = 28) of GOHAI and 21.1% (n = 8) of OIDP studies. Most internal validation studies were conducted in English-speaking countries (n = 33), and cross-cultural adaptation was mostly in non-English-speaking European countries (n = 40). Conclusions Many generic and condition-specific instruments were found, but few have gone through a rigorous internal validation process or have undergone cross-cultural adaptation. This, in turn, makes it difficult for researchers to choose an appropriate measure based on known psychometric properties. OHIP-14, OIDP and GOHAI seem to be the most widely validated instruments. Equalizing measurement properties for comparability are challenging due to theoretical heterogeneity. Future studies should assess psychometric properties, explore the factorial structure and work towards a consensus on critical issues.

Accounting for exploration and evaluation (E&E) costs is one of the last major issues to remain largely unregulated by International Financial Reporting Standards (IFRS), even though extractive firms are an important part of several big stock markets. Under a temporary permissive standard (IFRS 6), which has been in place since 2004, firms use a wide range of accounting policies for E&E costs, thus undermining comparability. We review the IFRS annual reports of a large number of firms, looking for different policies. We identify many distinguishable methods of accounting. Along with this, we discover that disclosures are often confusing, partly because of the lack of definitions in IFRS 6. To aid insight into this complexity, we prepare a classification of these methods and give real examples of each. We then assess the methods in the context of IFRS 6 and other relevant parts of IFRS. We find that nearly all the methods comply with IFRS. This leads us to a proposal for narrowing the variety of practice by withdrawing IFRS 6, and putting E&E costs within the scope of IAS 38 Intangible Assets. As part of this, IAS 38 could be further revised to extend the scope of capitalisation of other development costs, thereby addressing one of the criticisms of current reporting practice and bringing IAS 38 more into line with the latest version of the Conceptual Framework.

Protecting tropical forests and their biological diversity is a global priority. Understanding if thresholds of forest cover exist beyond which biodiversity displays non-linear declines is key to developing appropriate conservation strategies and policies, but uncertainty remains around the identification and characteristics of these thresholds. We performed a global systematic review of studies using forest cover gradient to identify an ecological threshold across tropical forest ecosystems. Our systematic review finds 68 ecological thresholds reported in 33 peer-reviewed publications. Three main conclusions emerged: first, we show clear geographical gaps in ecological thresholds studies, with 72% of reported thresholds found in South America, over half in Brazil; second, we see ecological threshold studies follow taxonomic biases in line with wider conservation research; and third, there is a lack of homogeneity and comparability in the metrics and sampling designs used to identify a threshold. This global review shows interest in ecological thresholds continues to grow, but further evidence is needed to understand their application in tropical forest management. We identify the main gaps in knowledge and provide guidance to focus research efforts on six key aspects to better understand their potential as a policy-making tool for tropical forest conservation.

Survival rates are a central component of life‐history strategies of large vertebrate species. However, comparative studies seldom investigate interspecific variation in survival rates with respect to other life‐history traits, especially for males. The lack of such studies could be due to the challenges associated with obtaining reliable datasets, incorporating information on the 0–1 probability scale, or dealing with several types of measurement error in life‐history traits, which can be a computationally intensive process that is often absent in comparative studies. We present a quantitative approach using a Bayesian phylogenetically controlled regression with the flexibility to incorporate uncertainty in estimated survival rates and quantitative life‐history traits while considering genetic similarity among species and uncertainty in relatedness. As with any comparative analysis, our approach makes several assumptions regarding the generalizability and comparability of empirical data from separate studies. Our model is versatile in that it can be applied to any species group of interest and include any life‐history traits as covariates. We used an unbiased simulation framework to provide “proof of concept” for our model and applied a slightly richer model to a real data example for pinnipeds. Pinnipeds are an excellent taxonomic group for comparative analysis, but survival rate data are scarce. Our work elucidates the challenges associated with addressing important questions related to broader ecological life‐history patterns and how survival–reproduction trade‐offs might shape evolutionary histories of extant taxa. Specifically, we underscore the importance of having high‐quality estimates of age‐specific survival rates and information on other life‐history traits that reasonably characterize a species for accurately comparing across species., We present a Bayesian phylogenetically controlled generalized least squares model for comparative analyses and apply our model to real data of male pinnipeds. Male pinnipeds exhibit large interspecies variation in adult survival rates.

The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and regulators about the current state of non-GAAP reporting and (2) explore how the discretion afforded in non-GAAP reporting influences earnings consistency and comparability, two tenets of IFRS- and GAAP-based earnings. We begin by providing an up-to-date discussion of the most common questions examined in the extant literature to provide insights on what academics have learned to date about non-GAAP reporting. Next, we utilize a novel dataset of detailed non-GAAP disclosures to provide in-depth descriptive evidence on the current state of non-GAAP reporting. We find that the frequency of non-GAAP reporting has increased by 35% in recent years, a trend that we find in every sector. We also provide evidence on how the frequency and magnitude of specific exclusions has changed over time. Of particular interest is the increasing frequency with which firms exclude items that are not commonly excluded by other firms, indicating that more idiosyncratic definitions of non-GAAP earnings are emerging in the marketplace. Finally, we examine how discretion in non-GAAP reporting affects earnings consistency and comparability. We find that the consistency with which firms exclude specific items varies across exclusion types. Importantly, we also find some evidence that inconsistent non-GAAP reporting is associated with lower quality non-GAAP metrics. In examining across-firm comparability, we find descriptive evidence indicating that within-sector performance rankings based on GAAP earnings better explains concurrent stock returns than comparisons based on non-GAAP earnings. However, our preliminary analyses indicate that these differences are not statistically significant.

INTRODUCTION To perform comparability of instruments, the laboratory can select patient samples spanning the reportable range or can use plasma sets from commercial suppliers. We evaluated ExpertCor Routine (ECR) plasma set (Stago), a set of frozen plasmas enabling to verify the agreement between different coagulation analysers. Additionally, we evaluated whether the concept of transference of the reference range is acceptable between instruments, once comparability between the instruments is approved. METHODS Patient samples and the ECR plasma set were evaluated for method comparison for prothrombin time, activated partial thromboplastin time and fibrinogen on five instruments. Results of one instrument were compared to the mean of all analysers by Passing-Bablok regression and Bland-Altman analysis. Reference ranges were checked on all instruments. RESULTS The %mean difference was ≤5% and ≤3.7% for all analyser/parameter combinations, for ECR and patient sample data sets, respectively. All predefined criteria to fulfil good comparability between instruments were met. The between-instrument comparison with the ECR plasma set and the patient samples was equal for PT, INR and fibrinogen. After demonstrating comparability between instruments by either of the two plasma sample sets, reference ranges can be used interchangeably between identical instruments. CONCLUSION Instrument-to-instrument reproducibility showed comparable results using a data set obtained with patient samples or a commercial plasma set. Once comparability between instruments is confirmed, defined reference ranges can be transferred from one instrument to the other instrument without additional testing. The ECR plasma set is a good alternative to the use of local patient samples to evaluate instrument comparability.

Innovations surrounding digital corporate reporting and underlying technology such as XBRL have been slowly introduced to corporate reporting infrastructure since the early 2000s. These innovations promise to enhance the accessibility, accuracy and comparability of reported information, and more effectively meet the needs of information users. Whilst research in the last two decades has attempted to provide evidence of the impact of digital corporate reporting, it remains largely fragmented and sparse. We take an eclectic perspective to review and synthesise existing research on digital corporate reporting and assess the broader research implications for key stakeholders, including preparers and users of corporate reports, regulators and standard‐setters. In doing so, we offer an appraisal for those contemplating the growing influence of digital corporate reporting, and identify opportunities and avenues for future research.

Many studies calculate the material stock of buildings by using material intensities and reference values for building dimensions. Often, they lack a clear definition of and transparency in the selection of buildings to be analyzed, as well as adequate description for the determination of the material intensities of buildings. This article presents a randomized selection of buildings and determination of their material intensities using the case study of Vienna. On the basis of a digital geo‐information building model, buildings were categorized according to their age, use, and volume. From each category, samples were randomly selected and their material intensities as well as different building dimensions were determined based on building documents such as plans. The building dimensions were used to express the material intensities related to different reference values. The 256 objects analyzed correspond to a sample size of 0.11% relative to the total number and 0.22% relative to the total gross volume of objects in Vienna. Although the total material intensities were comparable to other studies, the material intensities of insulation materials in older buildings were found to be higher in this study because of a higher representativeness of the data used. In addition, the expression of the material intensities related to different reference values such as area or volume of buildings improved comparability with other studies. Nevertheless, further research is required, particularly concerning the selection of representative samples of buildings.

Aim To provide a systematic review on studies examining problematic smartphone (PSU) use in children and adolescents, and its impact on quality of life, life satisfaction, and well‐being. Methods An extensive literature search was conducted in Google Scholar, Scopus and Pubmed. Results The search yielded k = 9 articles for which inclusion criteria were met. Five studies examined health‐related or overall quality of life, two assessed life satisfaction, and two evaluated well‐being in relation to PSU. Negative associations between PSU and the outcome variables were reported almost consistently, with one study yielding only a trend for a negative correlation of PSU with life satisfaction, and one study finding no significant correlation regarding quality of life. Comparability between studies was impeded by the scarcity of studies which met inclusion criteria and by the use of different measures. Conclusion More research is needed regarding PSU and the outcome variables in children and adolescents. Also, a distinct and consistent theoretical conceptualisation of PSU is required to replicate findings, and to enhance comparability between studies. Based on the trend reported here, the development of customised, early on interventions for children and adolescents at risk of PSU is warranted.

INTRODUCTION Continuity of midwifery carer improves outcomes, but there is significant variation in how such schemes are implemented and evaluated cross-culturally. The Angus home birth scheme in Scotland incorporates continuity of carer throughout pregnancy, labor, birth, and the postnatal period. METHODS Manual maternity case note review to evaluate the 80% continuity of carer and 3% planned home birth rate targets. RESULTS Of 1466 women booking for maternity care, 69 joined the scheme. Forty-four had a planned home birth (3% overall), of whom seven were originally deemed ineligible. Of the 44, eight (18%) also achieved 80% continuity of carer with the primary midwife; by including a home birth team colleague, the continuity rate rose to 73%. Women whose care achieved home birth and continuity targets had lower deprivation scores. Eligibility issues, women's changing circumstances, and data recording lapses were complicating issues. CONCLUSIONS Targets must be both feasible and meaningful and should be complemented by assessing a broad range of outcomes while viewing the scheme holistically. By expanding eligibility criteria, the home birth rate target was met; including input from a home birth team colleague in the calculation meant the continuity target was nearly met. With dedicated and competent staff, adequate resource and political support, and when considered in the round, the scheme's viability within local services was confirmed. Other generalizable learning points included the need to standardize definitions and data recording methods. Comparability across schemes helps grow the evidence base so that the links between processes and outcomes can be identified.

One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by listed companies and thereby to contribute to improving transparency, accountability and efficiency in financial markets around the world. Beginning from the perspective of the International Accounting Standards Board (IASB) and academic researchers, I describe what is meant by comparability and then I list four areas of research where academics have investigated comparability of IFRS financial statements. Within each area I present examples of studies, usually around the time of adoption of IFRS, and discuss the implications of the research findings for the work of the IASB and the activities of other bodies supporting the implementation of IFRS. Finally, I identify areas of future research that could contribute to public policy deliberations.

As nature-based recreational activities keep increasing, so does human pressure on wildlife. Several recent reviews provide a comprehensive overview of the impact of recreation on wildlife, but there is no comprehensive study of how humans perceive their own impact while participating in those activities. We fill this gap by summarizing the current state of research with a systematic review of 47 articles published between 1992 and 2018. It unveiled the current lack of research on sporting activities and on terrestrial mammals (in contrast to marine animals). In 43% of the surveys, most respondents were not aware of their impact on wildlife. The variables that were most often explored to explain the perception of disturbance was the experience and knowledge of the respondents. Some interesting results arose, such as the negative correlation between the level of knowledge of wildlife disturbance and awareness, or the transfer of the responsibility of disturbance on other user groups. Although several explanations are provided to explain these counterintuitive results, drawing general patterns stemming from the range of articles we reviewed was limited by the wide heterogeneity in researches aims, protocols and survey designs. In the conclusion we make recommendations to improve the comparability of future research.

Static chambers are often used for measuring nitrous oxide (N2 O) fluxes from soils, but statistical analysis of chamber data is challenged by the inherently heterogeneous nature of N2 O fluxes. Because N2 O chamber measurements are commonly used to assess N2 O mitigation strategies or to determine country-specific emission factors (EFs) for calculating national greenhouse gas inventories, it is important that statistical analysis of the data is sound and that EFs are robustly estimated. This paper is one of a series of articles that provide guidance on different aspects of N2 O chamber methodologies. Here, we discuss the challenges associated with statistical analysis of heterogeneous data, by summarizing statistical approaches used in recent publications and providing guidance on assessing normality and options for transforming data that follow a non-normal distribution. We also recommend minimum requirements for reporting of experimental and metadata of N2 O studies to ensure that the robustness of the results can be reliably evaluated. This includes detailed information on the experimental site, methodology and measurement procedures, gas analysis, data and statistical analyses, and approaches to generate EFs, as well as results of ancillary measurements. The reliability, robustness, and comparability of soil N2 O emissions data will be improved through (a) application, and reporting, of more rigorous methodological standards by researchers and (b) greater vigilance by reviewers and scientific editors to ensure that all necessary information is reported in scientific publications.

Recent reforms in the reporting and monitoring process, in particular enabled by advances in digital technology, have made three main contributions to the European Commission's capacity to monitor member states' compliance with EU environmental law. First, quicker access to data has been achieved by increased levels of publicly available electronic data, data processing by the European Environmental Agency, and data harvesting at EU level. Second, comparability of data has been improved by a change to indicator reporting from textual‐based reporting. Finally, improved data from the EU's Earth observation programme, Copernicus, allows better real‐time access to data and double‐check the information provided by the member states. These findings suggest that the digital transformation opens new opportunities for strengthening the Commission's role as enforcer of EU law. However, the improvements in the Commission's monitoring capacity are recent, and quicker access to better data is only one among a number of factors influencing its monitoring capacity.

The main objective of a confirmatory multiregional clinical trial (MRCT) is to demonstrate the overall efficacy of test drugs in all participating regions as well as to evaluate the possibility of extrapolating the overall results to each region. With the emergence of the demands of biosimilar drugs development, some guidelines recommended using equivalence design to demonstrate the comparability of efficacy between biosimilar and reference drugs. Previous discussions about assessing regional consistency in MRCT are mainly focused on superiority or non-inferiority designs, while the extensions to equivalence designs were limited. In this work, we proposed a flexible regional consistency criterion for the MRCT with equivalence design. Based on this criterion, sample size determination and sample allocation were also discussed.

Situations where it is not obvious which of two incompatible actions we ought to perform are commonplace. As has frequently been noted in the contemporary literature, a similar issue seems to arise in the field of beliefs. Cases of doxastic divergence are cases in which the subject seems subject to two divergent oughts to believe: an epistemic and a practical ought to believe. This article supports the moderate pragmatist view according to which subjects ought, all things considered, to hold the practically right belief in, at least, some cases of doxastic divergence. Unlike many defences of pragmatism, this paper does not aim to overcome exclusivism (briefly, the view that only epistemic, but not practical, considerations have an influence on what a subject ought to believe). Another major challenge that pragmatism faces is to show that the epistemic and the practical ought to believe are comparable. This article makes a case for their comparability.

Foundational work has examined adaptive social behavior in animals in relation to the costs and benefits of group living. Within this context, a “group” of animals represents an organizational unit that is integral to the study of animal ecology and evolution.Definitions of animal group sizes are often subjective with considerable variability within and across species. However, investigations of both the extent and implications of such variability in the estimation of animal group sizes are currently lacking.Selecting ungulates as a case study, we conducted a literature review to assess prevailing practices used to determine group sizes among terrestrial Cetartiodactyla and Perissodactyla. Via this process, we examined group size definitions for 61 species across 171 peer‐reviewed studies published between 1962 and 2018.These studies quantified group sizes via estimation of ungulate aggregations in space and time. Spatial estimates included a nearest neighbor distance ranging from 1.4 m to 1,000 m, and this variation was partially explained by a weak positive correlation (|r| = .4, p, We conducted a literature review to assess prevailing practices used to determine group sizes among ungulates. These practices were highly variable including estimation of aggregations in space and time. This variability and lack of coherence complicates efforts to not only compare and replicate studies but also evaluate underlying theory of group living.

PURPOSE Prediction models that assess a patient's risk of an event are used to inform treatment options and confirm screening tests. The concordance (c) statistic is one measure to validate the accuracy of these models, but has many extensions when applied to censored data. The purpose was to determine which c-statistic is most accurate at different rates of censoring. METHODS A simulation study was conducted for n = 750, and censoring rates of 20%, 50%, and 80%. The mean of three different concordance definitions were compared as well as the mean of three different c-statistics, including one, parametric c-statistic for exponentially distributed data, developed by the authors. The SE was also calculated but was of secondary interest. RESULTS The c-statistic developed by the authors yielded the a mean closest to the gold standard concordance measure when censoring is present in data, even when the exponentially distributed parametric assumptions do not hold. Similar results were found for SE. CONCLUSIONS The c-statistic developed by the authors appears to be the most robust to censored data. Thus, it is recommended to use this c-statistic to validate prediction models applied to censored data. This will improve the reliability and comparability across future time-to-event studies.

Life Cycle Assessment (LCA) and Environmental Product Declarations (EPDs) represent important sources of information in applications such as ecodesign and process optimization. However, their use in comparisons and communication is still limited. Therefore, this article aims to understand the use of LCA‐ and EPD‐information from the perspective of the practitioners, that is, professionals with experience in dealing with this type of information. A survey was built consisting of two questionnaires and two webinars, with questions related to core themes: frequency and purpose of use, comparability, and advantages and disadvantages for practical use and reliability of different presentation formats. Also, two suggested benchmarking frameworks were presented and discussed, later being commented upon and evaluated. Out of the 55 respondents, 76% stated that they use both LCA‐ and EPD‐information, primarily to fulfill requirements from customers, in environmental management systems and for marketing purposes. It was also stated that they use LCA (73%)‐ and EPD (56%)‐information to make comparisons but presented different responses and there were no established patterns as to the procedures. Methodological limitations and the need for harmonization of Product Category Rules (PCRs) were mentioned as limiting factors for comparisons between studies. Regarding the benchmarking frameworks, both were indicated to be potentially applicable in communication with consumers and between companies. It is concluded that LCA‐ and EPD‐information is used by the practitioners in different applications and that there may be a need to increase standardization efforts of benchmarking procedures in order to improve communication with nonspecialist audiences.

Hospital‐acquired pressure injuries (HAPIs) represent a serious clinical and economic problem. The cost of treating HAPIs in Australian public hospitals was recently reported at AUS$983 million per annum. There are three main sources of data for documenting pressure injury (PI) occurrence in Australian hospitals: incident reporting, medical record coded data, and real‐time surveys of pressure injury. PI data reported at hospital level and to external agencies using these three different sources are variable. This reporting issue leads to inaccurate data interpretation and hinders improvement in accuracy of PI identification and PI prevention. This study involved a comparison of the three different data sources in selected Australian hospitals, to improve the accuracy and comparability of data. Findings from this study provide benchmark areas for improvement in PI documenting and reporting. Better understanding the agreement between the three data sets could lead to a more efficient and effective sharing of data sources.

This study examines the association between corporate social responsibility (CSR) performance and financial statement comparability. We use a sample of 7,462 firm‐year observations from firms listed on China's stock exchanges from 2007 to 2016 and find that to some extent, firms with more positive CSR performance exhibit higher financial statement comparability, supporting the notion that managers have ethical concerns for stakeholder engagement. By contrast, firms with inferior adverse CSR performance exhibit significantly much lower financial statement comparability. Results are robust to alternative variable measurements and tests for endogeneity. Findings also suggest that CSR performance can be indicative of managerial opportunistic behaviours and the compliance incentive to follow accounting standards.

Corporate elite studies have for long investigated networks of interlocking directorates to test and corroborate key theoretical expectations regarding the cohesive organization of such an elite and their ability and willingness to act on behalf of general business interests. These studies typically collect data on a list of 50, 100, 200 or 500 corporations ranked by economic size, sometimes stratified in sectors. The sampling approach often follows previous studies in order to increase comparability. These relatively arbitrary sampling practices are problematic because they impact the empirical results and our therefore the conclusions drawn from it. Using a sample of 3251 Canada‐based corporations, we establish that indeed different sampling criteria – that is sample size, proportion of financial firms, inclusion of state‐owned enterprises and so on – significantly impacts network properties of corporate elite networks. We establish rather disturbing differences, especially for smaller sample sizes (

Corporate social performance (CSP) is one of the main drivers of corporate reputation. The main aim of this study is to analyze the moderating effect of corporate social responsibility (CSR) reporting quality on the relation of CSP and corporate reputation through two effects. First, it may enhance the firm's credibility because CSR reporting favors CSP consistency by reducing managers' CSR discretion and easing CSP comparability along the time. Second, it may increase the visibility of CSR actions beyond direct stakeholders involved in them. Analyzing an international sample of 132 companies from nine countries for the period 2011–2016, we show that all of the CSP dimensions (social, environmental, and economic) positively affect corporate reputation. We also find that good CSR reporting quality increases the intensity of the environmental and social performance effects on corporate reputation. Results provide a new perspective of the role CSR reporting quality that managers have to deal to get better impacts of CSP on corporate reputation.

Survey participation by means of mobile devices is quickly spreading in many countries. This new kind of participation stimulated a lot of methodological interest. Indeed, mobile devices (and smartphones, mostly) have different characteristics in comparison to PCs, in particular a higher portability and smaller screens. Previous research has been focused mainly on experiments comparing PC and mobile survey participation. Only few studies specifically took into consideration the screen size of the mobile devices as a factor that can affect the quality of web surveys data. However, the size of the screens was always considered a key aspect in the framework of web surveys. This paper aims at evaluating how the screen size of the mobile devices can affect the results and the data quality in web surveys. Our analysis, first, takes into account two wide categories: PCs (i.e., “big screen”) and smartphones (i.e., “small screens”). Then, within the data collected on smartphones, we evaluate the effect of the device size on several indicators such as answers consistency across waves, failures to the Instructional Manipulation Check (IMC) question, and completion times. We use data from an experiment implemented in 2015 by means of a two-wave survey proposed to more than 1,000 panelists of the online access panel Netquest, in Spain. In the two waves we proposed the same questionnaire, but respondents were assigned randomly to different devices (PC or smartphone). We expect the size of the screen to affect the quality and the comparability of the collected data. When the screens are really small, the answer inconsistencies, failure of the IMC and completion times are expected to be higher, mainly when the survey is not optimized for mobile participation. Overall, our findings will provide a more precise idea about the comparability and the relative quality of data collected by means of web surveys depending on the size of the device.

In recent literature, prospective application of life cycle assessment (LCA) at low technology readiness levels (TRL) has gained immense interest for its potential to enable development of emerging technologies with improved environmental performances. However, limited data, uncertain functionality, scale up issues and uncertainties make it very challenging for the standard LCA guidelines to evaluate emerging technologies and requires methodological advances in the current LCA framework. In this paper, we review published literature to identify major methodological challenges and key research efforts to resolve these issues with a focus on recent developments in five major areas: cross‐study comparability, data availability and quality, scale‐up issues, uncertainty and uncertainty communication, and assessment time. We also provide a number of recommendations for future research to support the evaluation of emerging technologies at low technology readiness levels: (a) the development of a consistent framework and reporting methods for LCA of emerging technologies; (b) the integration of other tools with LCA, such as multicriteria decision analysis, risk analysis, technoeconomic analysis; and (c) the development of a data repository for emerging materials, processes, and technologies.

The study of human language is progressively moving toward comparative and interactive frameworks, extending the concept of turn‐taking to animal communication. While such an endeavor will help us understand the interactive origins of language, any theoretical account for cross‐species turn‐taking should consider three key points. First, animal turn‐taking must incorporate biological studies on animal chorusing, namely how different species coordinate their signals over time. Second, while concepts employed in human communication and turn‐taking, such as intentionality, are still debated in animal behavior, lower level mechanisms with clear neurobiological bases can explain much of animal interactive behavior. Third, social behavior, interactivity, and cooperation can be orthogonal, and the alternation of animal signals need not be cooperative. Considering turn‐taking a subset of chorusing in the rhythmic dimension may avoid overinterpretation and enhance the comparability of future empirical work., The study of human language is progressively moving toward comparative and interactive frameworks. While such an endeavor will help us understand the interactive origins of language, any theoretical account for cross‐species turn‐taking should consider three key points. First, animal turn‐taking must incorporate biological studies on animal chorusing. Second, lower‐level mechanisms with clear neurobiological bases can explain much of animal interactive behavior. Third, social behavior, interactivity, and cooperation can be orthogonal.

Introduction and aims Quality of life (QOL) is increasingly recognised as an important treatment indicator in the alcohol and other drug (AOD) sector, particularly in treatment modalities providing 'whole of life programmes', such as residential rehabilitation. However, it is currently unclear how studies conducted in AOD residential rehabilitation settings have operationally defined and measured QOL. This study therefore aimed to determine current practices in defining and measuring the QOL of residential rehabilitation clients. Design and methods A systematic review of studies examining the QOL of AOD residential rehabilitation clients was conducted. Potential studies published in English between 1990 and 2018 were identified through a search of electronic databases (e.g. PsycINFO and PubMed), search engines (Google Scholar) and article reference lists. Results The search identified a total of 1267 records, of which 16 met the inclusion criteria. Less than half of the included studies provided an operational definition of QOL. QOL was generally understood to be a subjective, multidimensional, client assessment construct. Twelve different instruments were used to assess QOL, of which two enabled clients to identify QOL dimensions important to themselves. Discussion and conclusions QOL has been inconsistently measured in studies of AOD residential rehabilitation clients. As a result, the comparability and validity of research in this field may be weakened. There is a need to develop a consensual operational definition of QOL, including a core set of domains relevant to and endorsed by residential rehabilitation clients. Appropriate tools to measure client QOL need to be identified and disseminated.

Personality constructs, attitudes and other non-cognitive variables are often measured using rating or Likert-type scales, which does not come without problems. Especially in low-stakes assessments, respondents may produce biased responses due to response styles (RS) that reduce the validity and comparability of the measurement. Detecting and correcting RS is not always straightforward because not all respondents show RS and the ones who do may not do so to the same extent or in the same direction. The present study proposes the combination of a multidimensional IRTree model with a mixture distribution item response theory model and illustrates the application of the approach using data from the Programme for the International Assessment of Adult Competencies (PIAAC). This joint approach allows for the differentiation between different latent classes of respondents who show different RS behaviours and respondents who show RS versus respondents who give (largely) unbiased responses. We illustrate the application of the approach by examining extreme RS and show how the resulting latent classes can be further examined using external variables and process data from computer-based assessments to develop a better understanding of response behaviour and RS.

Multivariable models for prediction or estimating associations with an outcome are rarely built in isolation. Instead, they are based upon a mixture of covariates that have been evaluated in earlier studies (e.g. age, sex, or common biomarkers) and covariates that were collected specifically for the current study (e.g. a panel of novel biomarkers or other hypothesized risk factors). For that context, we present the multi-step elastic net (MSN), which considers penalized regression with variables that can be qualitatively grouped based upon their degree of prior research support: established predictors vs. unestablished predictors. The MSN chooses between uniform penalization of all predictors (the standard elastic net) and weaker penalization of the established predictors in a cross-validated framework, and includes the option to impose zero penalty on the established predictors. In simulation studies that reflect the motivating context, we show the comparability or superiority of the MSN over the standard elastic net, the Integrative LASSO with Penalty Factors, the sparse group lasso, and the group lasso, and we investigate the importance of not penalizing the established predictors at all. We demonstrate the MSN to update a prediction model for pediatric ECMO patient mortality.

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference-in-difference design, we find that after the mandatory adoption of IFRS local stock returns incorporate more global information and at a faster speed. The effect of IFRS adoption is stronger in countries where there are larger improvements in accounting comparability and for firms with a larger increase in foreign ownership. Overall, our results suggest that accounting standards harmonization facilitates financial market integration.

The results of studies on possible effects of radiofrequency electromagnetic fields (RF‐EMFs) on human waking electroencephalography (EEG) have been quite heterogeneous. In the majority of studies, changes in the alpha‐frequency range in subjects who were exposed to different signals of mobile phone‐related EMF sources were observed, whereas other studies did not report any effects. In this review, possible reasons for these inconsistencies are presented and recommendations for future waking EEG studies are made. The physiological basis of underlying brain activity, and the technical requirements and framework conditions for conducting and analyzing the human resting‐state EEG are discussed. Peer‐reviewed articles on possible effects of EMF on waking EEG were evaluated with regard to non‐exposure‐related confounding factors. Recommendations derived from international guidelines on the analysis and reporting of findings are proposed to achieve comparability in future studies. In total, 22 peer‐reviewed studies on possible RF‐EMF effects on human resting‐state EEG were analyzed. EEG power in the alpha frequency range was reported to be increased in 10, decreased in four, and not affected in eight studies. All reviewed studies differ in several ways in terms of the methodologies applied, which might contribute to different results and conclusions about the impact of EMF on human resting‐state EEG. A discussion of various study protocols and different outcome parameters prevents a scientifically sound statement on the impact of RF‐EMF on human brain activity in resting‐state EEG. Further studies which apply comparable, standardized study protocols are recommended. Bioelectromagnetics. 2019;40:291–318. © 2019 The Authors. Bioelectromagnetics Published by Wiley Periodicals, Inc.

Stock exchanges are in a unique position to promote ESG transparency and leverage their institutional capacity to build more sustainable capital markets. To facilitate the quick uptake of material ESG disclosure and raise the quality and comparability of the data, the Athens Stock Exchange has created ESG guidelines for listed companies that will be published in the summer of 2019. One important feature of the guidelines is their degree of sectoral specificity and emphasis on materiality. The guidelines and supporting metrics they propose are based on reporting practices endorsed by international sustainability standards like the SASB's industry standards. This materiality‐oriented approach will help issuers focus on the sustainability value drivers inherent in their business, and so ensure that corporate ESG disclosures satisfy the demand of investors for comparable quantitative and accounting metrics that help companies communicate their commitment to long‐term value creation.

Quantifying soil organic carbon (SOC) changes is a fundamental issue in ecology and sustainable agriculture. However, the algorithm‐derived biases in comparing SOC status have not been fully addressed. Although the methods based on equivalent soil mass (ESM) and mineral‐matter mass (EMMM) reduced biases of the conventional methods based on equivalent soil volume (ESV), they face challenges in ensuring both data comparability and accuracy of SOC estimation due to unequal basis for comparison and using unconserved reference systems. We introduce the basal mineral‐matter reference systems (soils at time zero with natural porosity but no organic matter) and develop an approach based on equivalent mineral‐matter volume (EMMV). To show the temporal bias, SOC change rates were recalculated with the ESV method and modified methods that referenced to soils at time t1 (ESM, EMMM, and EMMV‐t1) or referenced to soils at time zero (EMMV‐t0) using two datasets with contrasting SOC status. To show the spatial bias, the ESV‐ and EMMV‐t0‐derived SOC stocks were compared using datasets from six sites across biomes. We found that, in the relatively C‐rich forests, SOC accumulation rates derived from the modified methods that referenced to t1 soils and from the EMMV‐t0 method were 5.7%–13.6% and 20.6% higher than that calculated by the ESV method, respectively. Nevertheless, in the C‐poor lands, no significant algorithmic biases of SOC estimation were observed. Finally, both the SOC stock discrepancies (ESV vs. EMMV‐t0) and the proportions of this unaccounted SOC were large and site‐dependent. These results suggest that although the modified methods that referenced to t1 soils could reduce the biases derived from soil volume changes, they may not properly quantify SOC changes due to using unconserved reference systems. The EMMV‐t0 method provides an approach to address the two problems and is potentially useful since it enables SOC comparability and integrating SOC datasets.

Aims Many factors affect the utility and practicality of measures in longitudinal studies characterized by transient participants such as those caught in the cycle of incarceration. The current study evaluated the psychometric equivalency of a visual and a verbal version of a single-item connectedness measure; the aim was to determine whether the different formats can be used interchangeably depending on feasibility. Methods Participants were 133 jail inmates (49% male; 43% Black; Mage = 35 years, SD = 10 years) interviewed just before release from jail. Results Results provide evidence for the concurrent, convergent, and discriminant validity of the two ICS versions. Attempts to calibrate the verbal measure to the visual measure were moderately successful. Conclusion Taken together, results suggest the two formats are comparable, but not interchangeable; they map on to other variables in similar ways but cannot be used in lieu of one another.