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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Acceptance and implementation of international financial reporting standards ensure a wider scope for financial transparency, accountability, and comparability on a global scale. Against this backdrop, this study looks at the implications of these standards on Hungary’s financial transparency by evaluating panel data from 716 private companies over the period 2013–2023. The Hausman test results suggest that Fixed and Random Effects models should be used.The analysis indicates that, on average, the sampled companies have improved financial transparency by 75%. Key determinants include standard adoption (0.025 coefficient, t = 8.333, p < 0.001), cost of implementation (2.400 coefficient, t = 24.000, p < 0.001), investor confidence (0.035 coefficient, t = 11.667, p < 0.001), and legislative changes (2.450 coefficient, t = 24.500, p < 0.001). Moreover, it is possible to obtain significant positive effects on the centered variables for implementation costs (coefficient = 2.498, p < 0.001) and government efficiency (coefficient = 0.036, p < 0.001).These results demonstrate a positive effect, which is significantly created by adopting these standards on financial transparency. They underline increased investor confidence and government efficiency as drivers of these improvements. Applying these standards in Hungary’s financial reporting system is classified as a strategic tool to foster economic stability and attract foreign investment, which ensures Hungary’s good standing in the global economy.

Manufacturing and testing of pharmaceutical products frequently occur in multiple facilities within a company's network. It is of interest to demonstrate equivalence among the alternative testing/manufacturing facilities to ensure product consistency and quality regardless of the facility where it was manufactured/tested. In the Frequentist framework, equivalence testing is well established when comparing two labs or manufacturing facilities; however, when considering more than two labs or production sites, the Frequentist approach may not always offer appropriate or interpretable estimates for demonstrating equivalence among all of them simultaneously. This paper demonstrates the utility of Bayesian methods to the equivalence assessment of multiple groups means, with a comparison against traditional Frequentist methods. We conclude that a Bayesian strategy is very useful for addressing the problem of multi-group equivalence. While it is not our intention to argue that Bayesian methods should always replace Frequentist ones, we show that among the advantages of a Bayesian analysis is that it provides a more nuanced understanding of the degree of similarity among sites than the hypothesis testing underpinning the Frequentist approach. [ABSTRACT FROM AUTHOR]

I examine whether financial statements are more comparable when accounting standards restrict managers' discretion. My evidence suggests that restricting managers' discretion is associated with reduced comparability, on average. This effect is strongest when transactions are dissimilar. To explore this relation, I develop novel measures of two distinct types of incomparability. I find that restricting managers' discretion is associated with an increase in incomparability stemming from dissimilar transactions appearing overly similar. Together, these findings suggest that restricting managers' discretion may be more harmful to comparability than is too much diversity in practice. However, I also find evidence that restricting managers' discretion may enhance comparability in two scenarios. Specifically, I find that restricting managers' discretion is associated with improved comparability when standards (1) restrict manipulation of financial reports and (2) eliminate dissimilar accounting treatments that do not reflect differences in the underlying transactions. Overall, these findings nuance our understanding of how the requirements imposed by standard setters influence financial statement comparability. This paper was accepted by Suraj Srinivasan, accounting. Funding: Financial support from The School of Accountancy at the University of Arizona and the John T. Steed School of Accounting at the University of Oklahoma is gratefully acknowledged. Supplemental Material: The internet appendix and data files are available at https://doi.org/10.1287/mnsc.2023.4961. [ABSTRACT FROM AUTHOR]

Purpose: Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This study aims to explore how promotional formats and their sequence affect the inaction inertia effect in online shopping, under the assumption of economic equivalence. Design/methodology/approach: The authors performed two online experiments and analyzed the data by analysis of variance. Findings: The findings indicate that, under the premise of economic equivalence: Monetary promotions exhibit a higher inaction inertia effect on consumers than nonmonetary promotions. When consumers miss a more favorable promotion and subsequently encounter a relatively less attractive one presented in a different promotional format, the inaction inertia effect is lower than when reencountering the same promotion format. When consumers miss a better monetary promotion and presently encounter a relatively less attractive nonmonetary promotion, the inaction inertia effect is lower than when they miss a superior nonmonetary promotion and currently encounter a relatively less attractive monetary promotion. Originality/value: This study reveals the sequence effects of promotional formats, indicating that nonmonetary promotions following monetary ones effectively reduce inaction inertia. A strategically sequenced set of formats enhances consumer recommendations, mitigating inaction inertia. These findings open new research paths, providing insights into the impact of promotional format sequences on the inaction inertia effect. Consequently, this knowledge helps e-retailers in implementing effective promotional strategies and driving online purchases. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Molecular methods are currently some of the best-suited technologies for implementation in insect monitoring. However, the field is developing rapidly and lacks agreement on methodology or community standards. To apply DNA-based methods in large-scale monitoring, and to gain insight across commensurate data, we need easy-to-implement standards that improve data comparability. Here, we provide three recommendations for how to improve and harmonize efforts in biodiversity assessment and monitoring via metabarcoding: (i) we should adopt the use of synthetic spike-ins, which will act as positive controls and internal standards; (ii) we should consider using several markers through a multiplex polymerase chain reaction (PCR) approach; and (iii) we should commit to the publication and transparency of all protocol-associated metadata in a standardized fashion. For (i), we provide a ready-to-use recipe for synthetic cytochrome c oxidase spike-ins, which enable between-sample comparisons. For (ii), we propose two gene regions for the implementation of multiplex PCR approaches, thereby achieving a more comprehensive community description. For (iii), we offer guidelines for transparent and unified reporting of field, wet-laboratory and dry-laboratory procedures, as a key to making comparisons between studies. Together, we feel that these three advances will result in joint quality and calibration standards rather than the current laboratory-specific proof of concepts. This article is part of the theme issue 'Towards a toolkit for global insect biodiversity monitoring'. [ABSTRACT FROM AUTHOR]

More exact information on soil nutrient management is crucial due to environmental protection, nature conservation, decreasing sources for mining, general precaution, etc. Soil magnesium (Mg) analytical methods of potassium chloride (KCl), Mehlich 3 (M3), water (WA) and cobalt hexamine (CoHex) extractions are compared with an elemental analysis and X-ray fluorescence (XRF) analysis. The ratio of the available to the total Mg content was calculated and compared on the whole dataset. The results showed that the linear regressions between all the pairs of Mg content measurement methods were significant. The linear relationship between the KCl and CoHex methods has the highest determination coefficient (R2 = 0.96), followed by WA–M3 (R2 = 0.68), M3–CoHex (R2 = 0.66) and M3–KCl (R2 = 0.60). The M3 solution demonstrated a greater capacity for extracting Mg from the soil. The second part is the analysis of the influence of CaCO3, pH, soil texture and clay content on the measurable magnesium content of soils. It was established that the extraction methods, the soil and the classification method of the soil properties affect the evaluation. These results may help through the nutrient replenishment and the melioration of soils. These results can help the examination of mineral nutrients, especially the Mg uptake. [ABSTRACT FROM AUTHOR]

Perceived pain is a multi-factorial subjective variable, commonly measured by numeric rating scales, verbal descriptive scales (VDS), or by a position on an analogue line (VAS). A major question is whether an individual’s VAS and VDS pain assessments, on the same occasion, could be comparable. The aim was to compare continuous and discretized VAS pain data with verbal descriptive pain datasets from the Oswestry Disability Index (ODI) and the European Quality of Life Scale (EQ-5D) in paired pain datasets.

This letter addresses two issues in language research that are important to cognitive science: the comparability of word meanings across languages and the neglect of an integrated approach to writing systems. The first issue challenges generativist claims by emphasizing the importance of comparability of data, drawing on typologists' findings about different languages. The second issue addresses the exclusion of diverse writing systems from linguistic investigation and argues for a more extensive study of their effects on language and cognition. We argue for a refocusing of cognitive science research on linguistic diversity in all modalities to develop the most robust understanding of language and its role in human cognition more broadly. [ABSTRACT FROM AUTHOR]

Background: Cancer registries are valuable resources for cancer control and research. To justify their purpose, their data should be of satisfactory quality by being comparable internationally, complete in their coverage, valid in their values and timely in reporting. This study aimed to assess the quality of the Ratnagiri Population Based Cancer Registry's data for the years 2017-18 across the four dimensions of data quality. Methods: Regarding comparability, the registry procedure was reviewed vis-à-vis the rules they follow for cancer registry operation. We have used four methods for validity: re-abstraction and re-coding, diagnostic criteria methods-like the percentage of microscopically verified (MV%) and of death certificate only (DCO%) cases, missing information like proportion of cases of primary site unknown (PSU%) and internal validity. Semi-quantitative methods were employed for assessing completeness. Timeliness for all years of registry functioning was assessed qualitatively. Results: The overall accuracy rate of the registry was found to be 91.1% (94.7% for demographic and 88% for tumour details). Mortality to incidence ratios were found to be 0.50 for females and 0.59 for males. MV% was found to be 90.8% for males and 91.5% for females. The average number of sources per case was found to be 1.5. DCO% was found to be 2.7%. PSU% was 7.4%. Conclusion: We have positive results regarding the data's validity and comparability, but there is scope for improvement concerning completeness. Continuous training of the registry personnel and monitoring of the registry is recommended. [ABSTRACT FROM AUTHOR]

Uniformity is an essential feature of financial reporting, yet its desirability has long been debated. We study a model in which firms decide whether to adopt either their locally preferred accounting methods or a common method, followed by an investor allocating capital across firms. Firms' choices of a common method are strategic complements in attaining more comparable reports. As a result, multiple equilibria may exist. Specifically, an equilibrium in which firms use their local methods always exists. However, an equilibrium in which firms adopt a common method exists if uniformity improves comparability significantly and firm-specific productivity shocks are large relative to the common productivity shock. Firms may fail to coordinate on adopting the Pareto-dominant accounting method, which may not even emerge as an equilibrium if investments exhibit substitutability. These coordination problems provide accounting regulation an opportunity to facilitate efficient capital allocation, thus providing a microfoundation for accounting measurement regulation. JEL Classifications: D02; D61; D83; H11; M40; M41; M48. [ABSTRACT FROM AUTHOR]

The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE? In the current research, 50 companies from Iran and 55 companies from the UAE were investigated from 2012 to 2021. To determine the comparability of financial reporting, Barth's model at the year-industry-company level, and to test hypotheses, combined/combined regression analyses and t-statistics with two independent samples were used in EViews 9 software. The research findings show that during the research period, the trend of comparability of financial reporting in the developing countries of Iran and the UAE has been increasing. The results show that the average comparability of financial reporting in Iran compared to the UAE was significantly higher. In both countries, the effect of company size on the comparability of financial reporting was positive and significant, while the effect of information asymmetry was negative and significant. In Iran, the effect of the company's growth on comparability was negative and significant, and in the UAE, it was positive and significant. In Iran, with the growth of profitability, comparability has decreased, but in the UAE, it has increased. Investigating the process of comparability in a comparative manner with other countries, as well as quantitatively calculating comparability using Barth's model, has increased the richness and development of theoretical foundations within the country

Income recognition is a very complex field that arises from the user's interest in this indicator, and it can even be the basis for errors and scams in its understanding. Even if the principles and standards are stable, the difficulty of income recognition is well known to practitioners, as economic conditions may require new experience, adaptive knowledge, and flexibility. Therefore, as the transition to the new IFRS 15 standard takes place, it is more important than ever to consider how the new IFRS 15 standard will be applied. In light of this, the study aims to suggests evaluating how to determine whether or not companies audited by the Big 4 accounting firms worldwide are aware of the implementation process of IFRS 15 and how it will impact the likelihood of the businesses' performance and profitability. Simultaneously, we wish to pinpoint the primary issues and roadblocks that could come up throughout this procedure. For this purpose, we conduct a quantitative study based on a structured questionnaire consisting of thirty questions that was distributed to the CFOs of the audited companies between 2021-2022. The results of the questionnaire on respondents' perceptions of the application of IFRS 15 are mixed. In addition to the advantages, the application of the new standard is perceived by some companies, especially those in the telecommunications sector, as a disadvantage in terms of the usefulness of additional information, the difficulty of estimating it, the level of subjectivity involved (which would affect the comparability of information) or the complexity and cost of implementation.

BackgroundTo initiate fecal and oral collections in prospective cohort studies for microbial analyses, it is essential to understand how field conditions and geographic differences may impact microbial communities. This study aimed to investigate the impact of fecal and oral sample collection methods and room temperature storage on collection samples for studies of the human microbiota.ResultsWe collected fecal and oral samples from participants in two Iranian cohorts located in rural Yazd (n = 46) and urban Gonbad (n = 38) and investigated room temperature stability over 4 days of fecal (RNAlater and fecal occult blood test [FOBT] cards) and comparability of fecal and oral (OMNIgene ORAL kits and Scope mouthwash) collection methods. We calculated interclass correlation coefficients (ICCs) based on 3 alpha and 4 beta diversity metrics and the relative abundance of 3 phyla. After 4 days at room temperature, fecal stability ICCs and ICCs for Scope mouthwash were generally high for all microbial metrics. Similarly, the fecal comparability ICCs for RNAlater and FOBT cards were high, ranging from 0.63 (95% CI: 0.46, 0.75) for the relative abundance of Firmicutes to 0.93 (95% CI: 0.89, 0.96) for unweighted Unifrac. Comparability ICCs for OMNIgene ORAL and Scope mouthwash were lower than fecal ICCs, ranging from 0.55 (95% CI: 0.36, 0.70) for the Shannon index to 0.79 (95% CI: 0.69, 0.86) for Bray-Curtis. Overall, RNAlater, FOBT cards and Scope mouthwash were stable up to 4 days at room temperature. Samples collected using FOBT cards were generally comparable to RNAlater while the OMNIgene ORAL were less similar to Scope mouthwash.ConclusionsAs microbiome measures for feces samples collected using RNAlater, FOBT cards and oral samples collected using Scope mouthwash were stable over four days at room temperature, these would be most appropriate for microbial analyses in these populations. However, one collection method should be consistently since each method may induce some differences.

The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines the Conceptual Framework, which constitutes the basis for IFRS implementation, and identifies the main results of the recent studies on the topic. The research is theoretical, analysing relevant literature and bringing forward up to date concepts, beneficial for future research. Policymakers proclaim their policies are rooted in evidence and often turn to academic researchers for impartial and reliable evidence. In view of the fact that a significant number of studies have been conducted thus far, the present paper attempts to summarize the outcomes and present the conclusion.

Cross-morphological performance comparisons in mechanical engineering design may well resemble comparisons of apples and oranges. They are meaningful only if pertinent properties shared across compared morphologies (so-called tertia comparationis) are identified, and equity with regard to these properties is established. This article demonstrates such an approach with the use of parametric geometry modeling, optimization, and additive manufacturing, enabling a thermal performance comparison of different heat sink morphologies, using both steady-state numerical simulation and experimental evaluation, by establishing equity across the compared heat sinks in terms of (thermal) mass. Limitations in additive manufacturing precision, as well as inconsistencies between numerical simulation and experimental evaluation results, were encountered in this case study. Likely resulting from the heat sinks’ thermal properties on the additive manufacturing process and the simulation environment’s disproportionate reliance on convection surface area, these limitations and inconsistencies will likely diminish as additive manufacturing and numerical simulation technologies improve. The cross-morphological comparison approach presented here is shown to be viable in principle and may inform decision-making in applied mechanical engineering design research and practice.

Cell and gene therapies (CGTs) have revolutionized patient outcomes and provided care options for previously untreatable conditions. The clinical and commercial progress of CGT therapies is hindered by chemistry, manufacturing, and control (CMC) challenges. This article summarizes recommendations from the 2023 Annual Meeting CMC sessions wherein speakers advocated for science-driven comparability strategies, proactive risk assessments, clearer regulatory guidance, and a shift from retrospective to prospective studies. Planning for manufacturing changes, statistical approaches, and consideration of multiple product versions also emerged as crucial elements to help sponsors navigate CMC hurdles for successful CGT clinical and commercial development.

Diachronic pragmatics is a subfield of historical pragmatics. It studies the developments of patterns of language use across time. In the past, such investigations were based on written data, but recently new sources have become available that provide more direct access to the spoken language of the (mostly recent) past. This Virtual Special Issue combines four articles that provide new perspectives on the study of diachronic pragmatic changes of spoken English. They explore a range of data sources that have recently become available. They include recordings of presidential press conferences and of Prime Minister's Question Time, spontaneous interactions in natural settings (London-Lund Corpus) and fictional interactions produced for the movie screen (Movie Corpus). The timelines covered by these investigations range from one to about four generations. In this introduction, we position this Virtual Special Issue in the context of diachronic pragmatics. We briefly introduce some of the newly available data sources for the diachronic investigation of spoken English. We talk about the possible time depth of diachronic pragmatics and what this means for observing language change on the level of pragmatics, and finally we give an outline of the four papers in this Virtual Special Issue. • Diachronic pragmatics provides a framework for recent change of spoken English. • New resources offer fresh insights into diachronic developments of spoken English. • Diachronic change of pragmatic entities is observable within one or two generations. [ABSTRACT FROM AUTHOR]

Abstract Background A variety of open-system real-time reverse transcriptase polymerase chain reaction (RT-PCR) assays for several acute respiratory syndrome coronavirus 2 are currently in use. This study aimed to ensure the quality of omicron nucleic acid testing and to assess the comparability of cycle threshold (Ct) values derived from RT-PCR. Methods Five external quality assessment (EQA) rounds using the omicron virus-like particles were organized between February 2022 and June 2022. Results A total of 1401 qualitative EQA reports have been collected. The overall positive percentage agreement was 99.72%, the negative percentage agreement was 99.75%, and the percent agreement was 99.73%. This study observed a significant variance in Ct values derived from different test systems. There was a wide heterogeneity in PCR efficiency among different RT-PCR kits and inter-laboratories. Conclusion There was strong concordance among laboratories performing qualitative omicron nucleic acid testing. Ct values from qualitative RT-PCR tests should not be used for clinical or epidemiological decision-making to avoid the potential for misinterpretation of the results.

Type 2 diabetes is characterized by increasing incidence and prevalence all-over the world. Current therapeutic management of type 2 diabetes is complex and is based not only on glycemic control, but also on cardiovascular and renal risks reduction. In previous years the use of sodium-glucose cotransporter 2 inhibitors (SGLT2i) and glucagon-like peptide 1 receptor agonists (GLP-1 RA) increased in Russian Federation. Some manufacturers of the most widely used GLP-1 RA reported the supply decline in several countries. On Advisory board with participation of the Russian Endocrinology Association members the topics of SGLT2i and GLP-1 RA use in type 2 diabetes were discussed. The experts made conclusion that the decrease in access to GLP-1 RA does not pose serious risk for treatment of type 2 diabetes patients. SGLT2i show benefits in risk reduction of HF and CKD progression compering to GLP-1 RA, and in general show comparable efficacy in risk reduction of ACVD outcomes. SGLT2i show less glycemic efficacy in comparison with GLP-1 RA, and their replacement may need adding antidiabetic agents from other groups.

More exact information on soil nutrient management is crucial due to environmental protection, nature conservation, decreasing sources for mining, general precaution, etc. Soil magnesium (Mg) analytical methods of potassium chloride (KCl), Mehlich 3 (M3), water (WA) and cobalt hexamine (CoHex) extractions are compared with an elemental analysis and X-ray fluorescence (XRF) analysis. The ratio of the available to the total Mg content was calculated and compared on the whole dataset. The results showed that the linear regressions between all the pairs of Mg content measurement methods were significant. The linear relationship between the KCl and CoHex methods has the highest determination coefficient (R2 = 0.96), followed by WA–M3 (R2 = 0.68), M3–CoHex (R2 = 0.66) and M3–KCl (R2 = 0.60). The M3 solution demonstrated a greater capacity for extracting Mg from the soil. The second part is the analysis of the influence of CaCO3, pH, soil texture and clay content on the measurable magnesium content of soils. It was established that the extraction methods, the soil and the classification method of the soil properties affect the evaluation. These results may help through the nutrient replenishment and the melioration of soils. These results can help the examination of mineral nutrients, especially the Mg uptake.

Early career researchers (ECR) face a series of challenges related to the inherent difficulties of starting their careers. Microplastic (MP) research is a topical field attracting high numbers of ECRs with diverse backgrounds and expertise from a wealth of disciplines including environmental science, biology, chemistry and ecotoxicology. In this perspective the challenges that could hinder scientific, professional, or personal development are explored, as identified by an international network of ECRs, all employed in MP research, that was formed following a bilateral workshop for scientists based in the UK and China. Discussions amongst the network were grouped into four overarching themes of technical challenges: in the field, in the laboratory, in the post data collection phase, and miscellaneous. The three key areas of representativeness, access to appropriate resources, training, and clean labs, and the use of databases and comparability, as well as the overarching constraint of available time were identified as the source of the majority of challenges. A set of recommendations for pathways forward are proposed based on the principles of research openness, access to information and training, and widening collaborations. ECRs have great capacity to promote research excellence in the field of MPs and elsewhere, when provided with appropriate opportunities and suitable support.

Income recognition is a very complex field that arises from the user's interest in this indicator, and it can even be the basis for errors and scams in its understanding. Even if the principles and standards are stable, the difficulty of income recognition is well known to practitioners, as economic conditions may require new experience, adaptive knowledge, and flexibility. Therefore, as the transition to the new IFRS 15 standard takes place, it is more important than ever to consider how the new IFRS 15 standard will be applied. In light of this, the study aims to suggests evaluating how to determine whether or not companies audited by the Big 4 accounting firms worldwide are aware of the implementation process of IFRS 15 and how it will impact the likelihood of the businesses' performance and profitability. Simultaneously, we wish to pinpoint the primary issues and roadblocks that could come up throughout this procedure. For this purpose, we conduct a quantitative study based on a structured questionnaire consisting of thirty questions that was distributed to the CFOs of the audited companies between 2021-2022. The results of the questionnaire on respondents' perceptions of the application of IFRS 15 are mixed. In addition to the advantages, the application of the new standard is perceived by some companies, especially those in the telecommunications sector, as a disadvantage in terms of the usefulness of additional information, the difficulty of estimating it, the level of subjectivity involved (which would affect the comparability of information) or the complexity and cost of implementation. [ABSTRACT FROM AUTHOR]

The ubiquitous pollution of the environment with microplastics, a diverse suite of contaminants, is of growing concern for science and currently receives considerable public, political, and academic attention. The potential impact of microplastics in the environment has prompted a great deal of research in recent years. Many diverse methods have been developed to answer different questions about microplastic pollution, from sources, transport, and fate in the environment, and about effects on humans and wildlife. These methods are often insufficiently described, making studies neither comparable nor reproducible. The proliferation of new microplastic investigations and cross-study syntheses to answer larger scale questions are hampered. This diverse group of 23 researchers think these issues can begin to be overcome through the adoption of a set of reporting guidelines. This collaboration was created using an open science framework that we detail for future use. Here, we suggest harmonized reporting guidelines for microplastic studies in environmental and laboratory settings through all steps of a typical study, including best practices for reporting materials, quality assurance/quality control, data, field sampling, sample preparation, microplastic identification, microplastic categorization, microplastic quantification, and considerations for toxicology studies. We developed three easy to use documents, a detailed document, a checklist, and a mind map, that can be used to reference the reporting guidelines quickly. We intend that these reporting guidelines support the annotation, dissemination, interpretation, reviewing, and synthesis of microplastic research. Through open access licensing (CC BY 4.0), these documents aim to increase the validity, reproducibility, and comparability of studies in this field for the benefit of the global community.

Radwa Ahmed Batran,1 Mai Elmoshneb,1 Ahmed Salah Hussein,1,2 Omar M Hussien,1 Fady Adel,1 Reham Elgarhy,1 Mosaad I Morsi1 1Medical Affairs Department, RAY Contract Research Organization, Giza, Egypt; 2Faculty of Medicine, Al-Azhar University, Cairo, EgyptCorrespondence: Ahmed Salah Hussein, Faculty of Medicine, Al-Azhar University, Cairo, Egypt, Tel +20 1158276261, Email ahmedsalah2230@azhar.edu.egAbstract: Biosimilars are biological products that efficiently replicate the function of the originator products. They have changed the prognosis of millions of patients with many serious conditions. The main engine beyond their development is to bring competition into the marketplace, accordingly further the healthcare systems’ sustainability. Furthermore, by lowering financial obstacles to biological treatments, biosimilars play a critical role in budgetary redistribution and, hence, promote better allocation of scarce healthcare resources. Today, biosimilars have become a substantial component of effective biological therapies anywhere in the world. Alike, most Middle East and African countries are encouraging the domestic biosimilars industry, and the whole region is aware of the biosimilars’ importance. However, constraints to increasing biosimilars uptake should be addressed.Keywords: biologics, biosimilars, comparability, efficacy, immunogenicity, safety, Middle East, Africa

Reference materials (RMs) are vital tools in the validation of methods used to detect environmental pollutants. Microplastics, a relatively new environmental pollutant, require a variety of complex approaches to address their presence in environmental samples. Both interlaboratory comparison (ILC) studies and RMs are essential to support the validation of methods used in microplastic analysis. Presented here are results of quality assurance and quality control (QA/QC) performed on two types of candidate microplastic RMs: dissolvable gelatin capsules and soda tablets. These RMs have been used to support numerous international ILC studies in recent years (2019–2022). Dissolvable capsules containing polyethylene terephthalate (PET), polyvinyl chloride (PVC), polyethylene (PE), and polystyrene (PS), in different size fractions from 50 to 1000 µm, were produced for one ILC study, obtaining relative standard deviation (RSD) from 0 to 24%. The larger size fraction allowed for manual addition of particles to the capsules, yielding 0% error and 100% recovery during QA/QC. Dissolvable capsules were replaced by soda tablets in subsequent ILC studies and recovery test exercises because they were found to be a more reliable carrier for microplastic RMs. Batches of soda tablets were produced containing different single and multiple polymer mixtures, i.e., PE, PET, PS, PVC, polypropylene (PP), and polycarbonate (PC), with RSD ranging from 8 to 21%. Lastly, soda tablets consisting of a mixture of PE, PVC, and PS (125–355 µm) were produced and used for recovery testing during pretreatment of environmental samples. These had an RSD of 9%. Results showed that soda tablets and capsules containing microplastics >50 µm could be produced with sufficient precision for internal recovery tests and external ILC studies. Further work is required to optimize this method for smaller microplastics (< 50 µm) because variation was found to be too large during QA/QC. Nevertheless, this approach represents a valuable solution addressing many of the challenges associated with validating microplastic analytical methods. [ABSTRACT FROM AUTHOR]

Background: A variety of open-system real-time reverse transcriptase polymerase chain reaction (RT-PCR) assays for several acute respiratory syndrome coronavirus 2 are currently in use. This study aimed to ensure the quality of omicron nucleic acid testing and to assess the comparability of cycle threshold (Ct) values derived from RT-PCR. Methods: Five external quality assessment (EQA) rounds using the omicron virus-like particles were organized between February 2022 and June 2022. Results: A total of 1401 qualitative EQA reports have been collected. The overall positive percentage agreement was 99.72%, the negative percentage agreement was 99.75%, and the percent agreement was 99.73%. This study observed a significant variance in Ct values derived from different test systems. There was a wide heterogeneity in PCR efficiency among different RT-PCR kits and inter-laboratories. Conclusion: There was strong concordance among laboratories performing qualitative omicron nucleic acid testing. Ct values from qualitative RT-PCR tests should not be used for clinical or epidemiological decision-making to avoid the potential for misinterpretation of the results. [ABSTRACT FROM AUTHOR]

In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159's transition provisions to transfer unrealized losses directly to stockholders' equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reasons why the FASB issued a standard that had the potential to reduce financial statement comparability and provide a mechanism for earnings manipulation. The paper contributes to historical research in three areas: convergence of U.S. GAAP with IFRS, changes in accounting standards, and the FASB's Conceptual Framework. [ABSTRACT FROM AUTHOR]

Copyright of Archivos de Ciencias de la Educacion is the property of Universidad Nacional de La Plata and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The ISPOR Task Force on measurement comparability between modes of data collection for patient-reported outcome measures (PROMs) has updated the good practice recommendations from the 2009 ISPOR electronic patient-reported outcome and 2014 patient-reported outcome mixed modes Good Research Practices Task Force reports in light of accumulated evidence of measurement comparability among different modes of PROM data collection. Furthermore, with the increasing use of electronic formats of clinical outcome assessments in clinical trials and the US Food and Drug Administration's encouragement of electronic data collection, this new task force report provides stakeholders with best practice recommendations reflecting the current body of evidence and enables them to respond to future developments in research and technology. This task force recommends an evidence-based approach to determine whether new research is needed to evaluate measurement comparability for a given questionnaire or technology. The suitability of existing evidence depends upon whether it satisfactorily demonstrates that the change in data collection mode has not affected the PROM's measurement properties. In cases where sufficient evidence of measurement comparability exists and best practices for faithful migration are followed, this task force concludes that further testing of measurement comparability among the data collection modes is unnecessary, including cases of "mixing modes" within clinical trials such as bring your own device designs. [ABSTRACT FROM AUTHOR]

I use standard setters' description of comparability to conceptualize two forms of incomparability in financial reporting. Using a laboratory experiment, I construct states of both comparability and incomparability and investigate investors' capital allocation decisions under each. Benchmarking against states of comparable reporting, I find that incomparable reporting making different economics look alike results in lower-quality investment decisions, relative to incomparable reporting making similar economics look different. My evidence suggests the difference in investment quality is due to the reduced ability of supplemental disclosures to compensate for one type of incomparability relative to the other type. The study uses a setting holding other reporting characteristics, such as faithful representation, constant, and results are robust to alternative configurations of incomparability. Collectively, my results suggest that the type of incomparability has differential effects on the quality of investment decisions. My findings should inform standard setters aiming to help users allocate capital. JEL Classifications: G11; M41. [ABSTRACT FROM AUTHOR]

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Many surveys ask respondents about manifest quantities, such as income, age, weight, or their height. Surveys often either use open-ended questions, where respondents report the quantity directly as an integer value (e.g., “56”), or closed-ended quantity questions where respondents select from a set of discrete interval response options (e.g., “51 to 100”). Quantity data gathered with different response schemes thus becomes hard to compare or to harmonize to be used in integrative analyses. We compare two approaches to harmonizing quantity question data. Firstly, the widely used middle of category (MOC) interpolation. Secondly, Observed Score Equating in a Random Groups Design (OSE-RG). OSE-RG is originally an approach to harmonize measures for latent constructs. However, the equipercentile OSE-RG algorithm lends itself well to quantity questions. To test the performance of both algorithms, we gathered experimental data (N = 3484) on the number of books possessed as an example quantity, where we varied the quantity-question response scheme. We show that OSE-RG often outperforms or at least matches MOC when harmonizing closed-ended questions towards an open-ended format, or when harmonizing different closed-ended response formats amongst each other. Notably, OSE-RG is also less susceptible to response biases induced by different close-ended interval response schemes.

Admission tests are among the most widespread and effective criteria for student selection in medicine in Germany. As such, the Test for Medical Studies (TMS) and the Hamburg Assessment Test for Medicine, Natural Sciences (HAM-Nat) are two major selection instruments assessing applicants’ discipline-specific knowledge and cognitive abilities. Both are currently administered in a paper-based format and taken by a majority of approximately 40,000 medicine applicants under high-stakes conditions yearly. Computer-based formats have not yet been used in the high-stakes setting, although this format may optimize student selection processes substantially. For an effective transition to computer-based testing, the test formats’ equivalence (i.e., measurement invariance) is an essential prerequisite. The present study examines measurement invariance across test formats for both the TMS and HAM-Nat. Results are derived from a large, representative sample of university applicants in Germany. Measurement invariance was examined via multiple-group confirmatory factor analysis. Analyses demonstrated partial scalar invariance for both admission tests indicating initial evidence of equivalence across test formats. Generalizability of the results is examined, and implications for the transition to computer-based testing are discussed.

This study investigates whether voluntary carbon disclosure to the Carbon Disclosure Project (CDP) is positively related to accounting comparability, one of the dimensions for evaluating the quality of financial reporting. It especially questions whether Korean business groups moderate the relationship between carbon disclosure and accounting comparability. It finds that accounting comparability is greater when firms voluntarily disclose carbon emissions to the CDP. It also finds a moderating effect of Korean business groups on the relationship between carbon disclosure and accounting comparability. These findings suggest that ethical environmental management in non-business groups encourages managers to provide comparable financial reports, whereas opportunistic environmental management in business groups results in managers producing less comparable financial reports. Therefore, this study is meaningful in finding that the voluntary disclosure of carbon emissions is a factor that increases the quality of financial reporting and in proposing that the environmental commissions provide sufficient guidance to prevent opportunistic disclosure of carbon emissions. [ABSTRACT FROM AUTHOR]

In this article, we draw on two research projects on museums to present how we combined qualitative and quantitative methods (e.g. semi-structured interviews, non-standardised observations, focused ethnographies, ethnographic observations and conversations; standardised surveys and observations), which designs we used, and which opportunities and challenges we encountered. Given today's pluralised museum landscape, the research involved questions of whether and to what extent museums are oriented to offering experiences and which role museum guards play beyond their security function. We show how combining different methods can be particularly fruitful for examining fields characterised by a range of tensions from different perspectives. On the one hand, this allows us to grasp the (conflictual) interplay of different dimensions (actors, exhibition aesthetics, concepts, discourses), and on the other hand, we can broadly situate our objects of research and interpretations. The first challenge we discuss is the temporality of the empirical procedure, including questions of how linear and iterative approaches as well as procedures running in parallel and sequentially can be integrated. Secondly, we ask to what extent findings from different approaches and museums can be compared with each other during the analysis—broadly or deeply, with regard to the number of museums or dimensions. [ABSTRACT FROM AUTHOR]

Research Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Conceptual Framework for Financial Reporting and back-translating from national Laws.

Abstract This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as well as varying degrees of coverage of the three sustainability dimensions. While the focus was more on environmental performance in the early 2000s, social performance indicators, such as employment practices and human rights, have now gained more traction. In addition, the scope of sustainability performance indicators disclosed in sustainability reports reached a plateau around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms.

Abstract Objective Self-sampling of capillary blood provides easier sample collection, handling, and shipping compared to more invasive blood sampling via venepuncture. Recently, other means of capillary blood collection were introduced to the market, such as Neoteryx sticks and Noviplex cards. We tested the comparability of these two self-sampling methods, alongside dried blood spots (DBS), with plasma acquired from venepunctured blood in N-glycoprofiling of total proteins. We have also tested the intra-day repeatability of the three mentioned self-sampling methods. Capillary blood collection with Neoteryx, Noviplex and DBS was done following the manufacturers’ instructions and N-glycoprofiling of released, fluorescently labelled N-glycans was performed with ultra-performance liquid chromatography. Results Comparability with plasma was assessed by calculating the relative deviance, which was 0.674 for DBS, 0.092 for Neoteryx sticks, and 0.069 for Noviplex cards. In repeatability testing, similar results were obtained, with Noviplex cards and Neoteryx sticks performing substantially better than DBS (CVs = 4.831% and 7.098%, compared to 14.305%, respectively). Our preliminary study on the use of Neoteryx and Noviplex self-sampling devices in glycoanalysis demonstrates their satisfactory performance in both the comparability and repeatability testing, however, they should be further tested in larger collaborations and cohorts.

Clearly defined principles are essential elements of GHG accounting and reporting guidelines, protocols, and standards to address the unavoidable expert judgments that must be applied to address ambiguities in these documents. The IPCC guidelines identify transparency, accuracy, completeness, (time series) consistency, and comparability as its foundational data quality principles. The principles of conservativeness, relevance, and comparability see varied use across major GHG accounting references. These differences in principles, especially with respect to the principle of comparability, indicate there are underlying problems with many GHG accounting protocols and standards now heavily referenced and applied.

Although ultrasonography is commonly used to assess muscle architecture, high-end ultrasonography devices lack in portability and are expensive. Recently, ultrasonography devices consisting solely of a probe, an app, and/or a mobile display were introduced. These devices have lower acquisition costs than high-end devices and demonstrate higher portability. Portable systems would allow for cost-effective, on-site athlete or patient screenings of muscle architecture as well as diagnosis of pathologies or injury. Furthermore, portable systems can be easily transported to allow for uncomplicated assessment of athletes belonging to different teams or patients in different hospital units. Nonetheless, the reliability of portable systems and the comparability to high-end devices for muscle architecture assessment have not been investigated. We investigated the agreement and reliability of a portable and handheld ultrasonography system for muscle architecture measurements in human lower limb muscles. We acquired images of the rectus femoris (RF), vastus lateralis (VL) and gastrocnemius medialis (GM) in 36 active healthy participants (15 female, 21 male) at 50% of muscle length using the handheld Lumify (L12-4, linear array 37 mm, Philips Healthcare, Amsterdam, Netherlands) and a high-end laboratory device (ACUSON Juniper, linear-array 54 mm, 12L3, SIEMENS Healthineers, Erlangen, Germany). Muscle length was determined as distance between the proximal and distal muscle tendon junction. We compared measurements of muscle fascicle length, pennation angle and thickness. To assess inter-session reliability of the Lumify system, participants were measured twice within 1 week. Comparing RF architecture measurements of both devices resulted in intra-class correlations (ICCs) ranging from 0.46–0.82 and standardized mean difference (SMDs) ranging from −0.45–0.05. For VL, ICCs ranged from 0.60–0.89 and SMDs ranged from −0.11–0.13. ICCs and SMDs for the GM ranged from 0.82–0.86 and −0.07–0.07. Calculating inter-session reliability for RF resulted in ICCs ranging from 0.44–0.76 and SMDs ranging from −0.38–0.15. For VL, ICCs and SMDs ranged from 0.57–0.75 and −0.13–0.02. ICCs for GM ranged from 0.75–0.92 and SMDs ranged from −0.15–0.16. The highest agreement (ICC ≥ 0.82) and reliability (ICC ≥ 0.75) across all muscles was demonstrated for the measurement of muscle thickness. The Lumify system was comparable to a high-end device and reliable for GM measurements. Nevertheless, agreement and reliability were lower for the RF and VL. Thus, when interpreting longitudinal observed changes in muscle architecture assessed with the Lumify system, measurement errors should be considered. Future investigations should consider including different participant populations, comparing the reliability of different portable systems for muscle architecture assessment as well as including different muscle groups.

In this article, we draw on two research projects on museums to present how we combined qualitative and quantitative methods (e.g. semi-structured interviews, non-standardised observations, focused ethnographies, ethnographic observations and conversations; standardised surveys and observations), which designs we used, and which opportunities and challenges we encountered. Given today's pluralised museum landscape, the research involved questions of whether and to what extent museums are oriented to offering experiences and which role museum guards play beyond their security function. We show how combining different methods can be particularly fruitful for examining fields characterised by a range of tensions from different perspectives. On the one hand, this allows us to grasp the (conflictual) interplay of different dimensions (actors, exhibition aesthetics, concepts, discourses), and on the other hand, we can broadly situate our objects of research and interpretations. The first challenge we discuss is the temporality of the empirical procedure, including questions of how linear and iterative approaches as well as procedures running in parallel and sequentially can be integrated. Secondly, we ask to what extent findings from different approaches and museums can be compared with each other during the analysis—broadly or deeply, with regard to the number of museums or dimensions.

The receptor-binding assay (RBA) method for the detection of paralytic shellfish poisoning (PSP) toxins was evaluated for its overall performance in comparison with the mouse bioassay (MBA). An initial study to evaluate the effects of filtering shellfish extracts prior to running the RBA indicated no significant difference between filtered and unfiltered extracts on the determined saxitoxin (STX) concentrations. Next, we tested the RBA assay on 295 naturally contaminated mussel tissue samples, ranging in concentrations from 320 µg STX equiv. kg-1 to 13,000 µg STX equiv. kg-1 by MBA. An overall trend was observed with the RBA giving higher results (256 µg STX equiv. kg-1 on average) than the MBA; however, at low concentrations (< 500 µg STX equiv. kg-1) the RBA results were marginally lower. A third study was conducted using spiked mussel tissue analysed by three independent laboratories, two of which performed the RBA and one the MBA. This multi-laboratory study again showed the RBA to give higher results than the MBA; however, it also revealed that STX determination was accurate by the RBA, unlike the MBA. To optimise the assay for efficient usage under regulatory practice, three suggestions have been made: the use of an initial screening plate to separate those samples that exceed the alert level; use of rapid PSP test kits in the field and in the laboratory for screening negative samples and for early detection of toxicity; and use of an alternate commercially available porcine membrane in place of the laboratory-prepared rat membrane homogenate. The large number of samples analysed and the diversity of the tests conducted in this study further support the RBA as an affordable rapid method for STX detection that is also free of the routine sacrifice of live animals.

Clearly defined principles are essential elements of GHG accounting and reporting guidelines, protocols, and standards to address the unavoidable expert judgments that must be applied to address ambiguities in these documents. The IPCC guidelines identify transparency, accuracy, completeness, (time series) consistency, and comparability as its foundational data quality principles. The principles of conservativeness, relevance, and comparability see varied use across major GHG accounting references. These differences in principles, especially with respect to the principle of comparability, indicate there are underlying problems with many GHG accounting protocols and standards now heavily referenced and applied. [ABSTRACT FROM AUTHOR]

Since the first approval of the anti-CD3 recombinant monoclonal antibody (mAb), muromonab-CD3, a mouse antibody for the prevention of transplant rejection, by the US Food and Drug Administration (FDA) in 1986, mAb therapeutics have become increasingly important to medical care. A wealth of information about mAbs regarding their structure, stability, post-translation modifications, and the relationship between modification and function has been reported. Yet, substantial resources are still required throughout development and commercialization to have appropriate control strategies to maintain consistent product quality, safety, and efficacy. A typical feature of mAbs is charge heterogeneity, which stems from a variety of modifications, including modifications that are common to many mAbs or unique to a specific molecule or process. Charge heterogeneity is highly sensitive to process changes and thus a good indicator of a robust process. It is a high-risk quality attribute that could potentially fail the specification and comparability required for batch disposition. Failure to meet product specifications or comparability can substantially affect clinical development timelines. To mitigate these risks, the general rule is to maintain a comparable charge profile when process changes are inevitably introduced during development and even after commercialization. Otherwise, new peaks or varied levels of acidic and basic species must be justified based on scientific knowledge and clinical experience for a specific molecule. Here, we summarize the current understanding of mAb charge variants and outline risk-based control strategies to support process development and ultimately commercialization. [ABSTRACT FROM AUTHOR]