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This brief note describes current state of analytical quality and comparability of various systems for continuous glucose monitoring (CGM). An overview of seven basic CGM parameters targeted to evaluation of monitoring results is given. Analytical variability of measurement, state of requirements for CGM, state of standardization, outlooks of its further development, and basic limits of its implementation are presented. CGM results depend of sensor type more than what would be desirable for patients monitoring. Despite the fact that analytical parameters of CGM systems are gradually improving, standardization and metrological traceability of calibration to a reference measurement system are still needed. A key problem is the use of interstitial fluid (ISF) as a sample matrix as well as absence of reference method of glucose measurement in it. Current working group for CGM (IFCC-CGM) intends to deal with: (1) problems of this standardization, (2) establishing criteria for acceptable analytical quality, and (3) producing an international recommendation for CGM measurement. [ABSTRACT FROM AUTHOR]

Currently, environmental, social, and governance (ESG) reporting is mostly voluntary, granting companies the discretion to choose the information to disclose and the standards to follow, resulting in a lack of comparability across ESG reports. Efforts to combine standards for global comparability are static and may not fit the everchanging, industry-specific nature of ESG topics. This paper proposes a hybrid methodology for extracting simplified, ex post, and dynamic taxonomies based on existing ESG standards and reports to improve the comparability of ESG reporting. This hybrid methodology, which combines text mining techniques with manual processing, balances the efficiency of automatic processes with the effectiveness of human judgment. An example of deriving a simplified environmental taxonomy from European companies' ESG reports and the Global Reporting Initiative (GRI) standards illustrates the proposed methodology. The methodology could help regulators to develop comparable taxonomies and detect greenwashing and enable various stakeholders to compare companies' ESG performance. [ABSTRACT FROM AUTHOR]

This study examines the quality of non-financial disclosure in Strategic Reports, focusing on non-financial key performance indicators (NFKPIs). A vital issue for NFKPI disclosure quality deals with overtime comparability. As NFKPI disclosure is mainly based on managers' discretional choices regarding which indicators to disclose and how, we argue that corporate governance could play a key role in affecting disclosure practices. The analysis of a sample of UK listed companies from different industries reveals that most companies consistently report NFKPIs and that disclosure practices are influenced by the quality of the board of directors. Additional analyses indicate that among board characteristics, experience in financial key roles is the most effective. Further, intangible intensity is found to be positively associated with NFKPI consistency. Finally, more leveraged and less profitable firms seem to pay more attention to disclosure consistency, supporting the argument that they are subject to more severe scrutiny. This study is the first to examine the relationship between governance quality and NFKPI consistency. It enlarges previous evidence on the relation between corporate governance and disclosure by supporting the role of the board of directors in monitoring non-financial reporting. [ABSTRACT FROM AUTHOR]

Oxysterols, a family of oxidized cholesterol derivates, are of increasing interest due to their role in cancer development and progression. Some oxysterols are estrogen receptor modulators and thus of particular interest in breast cancer research. In human studies, two forms of circulating oxysterols are commonly evaluated: "free" (unesterified) and "total" (esterified and unesterified). However, associations between free and total oxysterols are not well established. We addressed this knowledge gap in a pilot study by evaluating correlations between the free and the total form of each of the circulating oxysterols (free vs. total), and pairwise associations within the panel of total oxysterols (total vs. total) and the panel of free oxysterols (free vs. free). Concentrations of oxysterols and other non-cholesterol sterols were quantified in blood samples of 27 breast cancer patients from the MARIE breast cancer patient cohort using liquid chromatography mass spectrometry. We used Spearman rank correlations to assess associations. Overall, 12 oxysterols (including 27-hydroxycholesterol (HC), 25-HC, 24S-HC, 7a-HC, 5a6a-epoxycholesterol) and five sterols (including lanosterol and desmosterol) were analyzed. Strong correlations (r≥0.82) were observed for seven circulating free and total oxysterols/sterols. The free and total form of 27-HC (r=0.63), 25-HC (r=0.54), and two more oxysterols were weaker correlated. Correlation patterns in the panel of total oxysterols/sterols and the panel of free oxysterols/sterols were similar. These findings demonstrate that concentrations of most free and total oxysterols/sterols are strongly correlated. We provide further insight into the interrelationships between oxysterols in breast cancer patients. [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.

[Display omitted] • Poor reproducibility of traditional measurements stem from particle packed state. • Desired packed state cannot got with good reproducibility via traditional method. • Particle packed state can obtained with good reproducibility via settling method. • Rules were proposed to unify the choice of settled state from different scholars. • Universal methodology based on particle settled state was successfully established. Physical properties of particles are of great significance either to their storage or handling. However, the traditional measurement of many properties (e.g., loosely-packed density, sphericity, angle of repose, minimum fluidization velocity, and segregation index) suffers from poor reproducibility, making the reported values seldom comparable and hindering development of various particle technologies. These measurements generally involve two independent steps: preparation of desired packed state of particles and specific measurement. From our perspective, the poor reproducibility arises from the first step: The desired packed state cannot be prepared with good reproducibility simply via traditional methods. This work found that many packed states of particles could be acquired with good reproducibility in fluidized beds combining the settling method, i.e., decreasing gas flow gradually from full fluidization to the target velocity. The subsequent measurement based on as-obtained settled state also exhibited excellent reproducibility. Moreover, the obtained settled state was observed to vary significantly with the settling rate. To make the measurement results comparable, benchmarks are required to unify selections of settled state among different scholars. One settled state, which first and foremost complied with common sense and property definition, was revealed to be unique enough to unify the choices. Eventually, the universal methodology of measuring properties for particles based on their settled state could be established. [ABSTRACT FROM AUTHOR]

The lack of a valid and interpretable score to track early child development over time is a primary reason for neglecting child development in policymaking. Many instruments exist, but there is no accepted method for comparing their scores across different ages, samples, and instruments. This paper aims (1) to enhance the Development Score (D-score), a unidimensional scale for early child development, to compare measurements across ages, samples, and instruments, (2) to develop a conversion key that enables the transformation of measurements obtained from existing instruments into a D-score, and (3) to investigate two new measures designed to optimize the quantification of the D-score. Study 1 gathered data from 51 sources in 32 countries among 66,075 children using 18 instruments with 2,211 items. Subject matter experts used the output of the Study-1 true score equating model to create the Global Scales for Early Development Short Form (GSED SF) and Long Form (GSED LF). Study 2 collected additional data on the GSED LF and GSED SF in three countries among 4,374 children. The Study-2 model enables the conversion of measurements into a D-score for 20 different instruments. We propose the D-score as a unifying evaluation unit to reduce fragmentation, simplify measurement, and enhance comparability. [ABSTRACT FROM AUTHOR]

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.

Preserving the good 'health' of an aquatic ecosystem requires the water quality to be analysed. Water analyses are necessary to establish the pollution baseline and then to continually monitor pollutant concentrations. Classical water analysis methods are time-consuming, suffer from interferences, and are costly. Therefore, new analytical techniques that are faster, more accurate, and cheaper than classical techniques should clearly be incorporated into long-term studies as they become available. To allow this, a new technique must be validated against 'official methods' or a previously validated technique. One of the most important validation parameter is the comparability of the data produced using the new and established techniques. Both techniques must give equivalent but not necessarily identical results. In the study presented here we validated an ion chromatography method against a previously validated flow injection analysis method paying particular attention to the comparability of the data produced. [ABSTRACT FROM AUTHOR]

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]

Purpose: To assess the apparent validity of observational studies of elective arthroplasty interventions.Methods: Data from the nationwide Dutch Arthroplasty Register were used. The first case study compared surgical approaches for total hip arthroplasty (posterolateral approach vs. straight lateral approach), where allocation of the intervention was assumed to be mostly independent of patient characteristics. The second case study compared fixation methods (cemented vs. uncemented), where choice of fixation method was expected to depend on patient characteristics. The potential for confounding was quantified by differences between intervention groups and the impact of confounding adjustment.Results: The study of posterolateral approach versus straight lateral approach included 73,750 and 16,557 patients, respectively, and showed no meaningful differences in patient characteristics between treatment groups (standardized mean differences <0.1) and also no relevant impact of confounding adjustment (Z-scores <1). The study of cemented versus uncemented total hip arthroplasty (THA) included 29,579 and 79,360 patients, respectively. Several meaningful imbalances were observed in patient characteristic between the two treatment groups (standardized mean differences >0.1), as well as a relevant impact of confounding adjustment (Z-scores >2).Conclusions: This study provides insight in the reasoning behind the credibility of observational studies of surgical interventions using routinely collected data and when confounding is expected to have a major impact and thus additional precautions to limit confounding are needed. [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]

This study's aim was to investigate the validity, within-brand interunit reliability, and between-brand agreement of movement indicators from 3 commonly used global positioning system (GPS) units used in applied and research settings. Forty-two units (GPSports EVO; 10 Hz, n = 13: GPSports HPU; 5 Hz, n = 14: and Catapult S5; 10 Hz, n = 15) were investigated across 3 experiments: a 40-m linear track with all units pushed on a trolley, a sport simulation circuit with all units pulled on a sled, and a similar circuit with 3 models of units placed in a modified GPS vest worn by an athlete between the scapulae. Distance, speed, and acceleration indices were obtained and analyzed with the level of significance set (p < 0.05). The results demonstrated good to moderate (% mean difference; 0-6.5%) validity with criterion and good (coefficient of variation [CV] ± 90% confidence interval [CI]: 0-3.9%) interunit reliability for distance and speed in units. Ten hertz units demonstrated good to moderate (CV ± 90% CI: 0.21-5.58%) interunit reliability in all acceleration and deceleration measures, with 5 Hz units having good to poor (CV ± 90% CI: 4.54-12.78%) results. Agreement ranged from good to moderate (% mean difference; 0.01-7.8%) for distance, speed, and absolute acceleration/deceleration. Agreement ranged from good to poor (% mean difference; 2.21-32.74%) in average acceleration. The GPS units investigated can be compared within and between applied and research settings for distance and speed. However, caution is warranted in acceleration indices. This highlights the importance of testing other commonly used GPS models and brands. [ABSTRACT FROM AUTHOR]

Using a comprehensive dataset of firm-level export transactions from China Customs, this paper investigates whether mandatory International Financial Reporting Standards (IFRS) convergence promotes Chinese firms' export activities. We find that compared with private firms which were not immediately required to comply with the new accounting standards in 2007, listed firms experienced a significant increase in their exports after converging with IFRS. The positive effect of IFRS convergence on exports only occurred when firms traded with IFRS countries and when they were non-state-owned enterprises. The findings are robust to a battery of sensitivity tests. We contribute to the literature on the real economic effects of IFRS harmonisation by documenting its role in enhancing international trade and global product market integration. [ABSTRACT FROM AUTHOR]

We explore the relation between financial reporting uniformity and comparability. We also examine the effect of uniformity on analyst coverage, analyst forecast accuracy and analyst forecast dispersion. We develop a Compustat‐based financial statement account uniformity measure based on the presentation of common financial statement line items. We define uniformity using a Jaccard similarity index where a firm's non‐missing Compustat data items are compared to a prototypical firm for that industry year. We emphasize the conceptual difference between uniformity and comparability, and our tests do not show a significant association between uniformity and output‐based accounting comparability. However, we find that the association between account uniformity and comparability becomes positive in high research and development firms, while it becomes negative in firms with higher managerial discretion. We explore the association between uniformity and information processing efficiencies, and we show that our uniformity measure is positively associated with analyst coverage. Furthermore, we partition our uniformity measure into separate income statement and balance sheet components. We find that income statement uniformity is associated with higher forecast accuracy and lower forecast dispersion, while balance sheet uniformity is associated with greater analyst coverage. Finally, we provide further support for these findings using an XBRL‐based uniformity measure. [ABSTRACT FROM AUTHOR]

This publication provides some industry reflections on experiences from the Chemistry, Manufacturing, and Controls (CMC) development and manufacture and supply of vaccines and therapies in response to the COVID-19 pandemic. It integrates these experiences with the outcomes from the collaborative work between industry and regulators in recent years on innovative science- and risk-based CMC strategies to the development of new, high-quality products for unmet medical needs. The challenges for rapid development are discussed and various approaches to facilitate accelerated development and global supply are collated for consideration. Relevant regulatory aspects are reviewed, including the role of Emergency Use/Conditional Marketing Authorizations, the dialogue between sponsors and agencies to facilitate early decision-making and alignment, and the value of improving reliance/collaborative assessment and increased collaboration between regulatory authorities to reduce differences in global regulatory requirements. Five areas are highlighted for particular consideration in the implementation of strategies for the quality-related aspects of accelerated development and supply: (1) the substantial need to advance reliance or collaborative assessment; (2) the need for early decision making and streamlined engagement between industry and regulatory authorities on CMC matters; (3) the need to further facilitate 'post-approval' changes; (4) fully exploiting prior and platform knowledge; and (5) review and potential revision of legal frameworks. The recommendations in this publication are intended to contribute to the discussion on approaches that can result in earlier and greater access to high-quality pandemic vaccines and therapies for patients worldwide but could also be useful in general for innovative medicines addressing unmet medical needs. [ABSTRACT FROM AUTHOR]

State education systems in the U.S. experienced major disruptions due to the COVID-19 pandemic. Results from assessments administered during, and at the conclusion of, the 2020-21 school year indicate substantial 'unfinished learning', with the losses generally greater among disadvantaged and marginalized students. States' assessment systems are strongly tilted toward meeting Federal accountability requirements, especially state-wide comparability of end-of year test results, which severely limits innovation. The two-year pause in accountability due to the pandemic presents an opportunity to radically rethink school accountability, allowing states greater flexibility in developing creative interventions and more balanced assessment systems to better support student learning. A new trade-off between comparability and local flexibility is long overdue, especially given the poor record of the current system in promoting learning and closing achievement gaps. We offer some examples of how the trade-off can be accomplished and the potential benefits that would ensue. [ABSTRACT FROM AUTHOR]

This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), the institutional environment is strong and the audit environment is dominated by the Big 4 audit firms. An output‐based comparability measure is used to consider the association between audit styles at a firm level, audit office level and individual auditor level and financial statement comparability. Evidence of audit style effects on financial statement comparability is found at the three different levels—the audit firm, the audit office and the individual auditor. The study further finds some evidence that audit office style dominates audit firm style and individual auditor style dominates audit office style. This finding suggests that even in countries where internal (within the audit firm) and external (country regulations) control mechanisms are strong, the audit style of the individual auditor is present and associated with increased financial statement comparability. Using a setting where firms report under IFRS further suggests that in a principles‐based environment, despite strong internal controls and in‐house working rules by audit firms, individual auditors continue to have some level of autonomy in the interpretation and application of the accounting principles and in‐house working rules. [ABSTRACT FROM AUTHOR]

We analyse the impact of the introduction of IFRS 11 on the comparability of accounting information. IFRS 11 eliminated proportionate consolidation as an alternative to accounting for interests in joint ventures. Our sample comprises 2,059 firms with interests in joint ventures from 26 countries over the period 2005–2016. Overall, the comparability of accounting information decreased after the adoption of IFRS 11, but the effect is not uniformly distributed internationally. Further analysis of the information disclosed by the venturers in the notes indicates that the increase in disclosure requirements proposed by IFRS 12 may not fully mitigate the consequences of the elimination of proportionate consolidation in IFRS 11. [ABSTRACT FROM AUTHOR]

The coexistence of IFRS and non-IFRS standards has proven challenging at the national level. We utilise a multi-mode standardisation perspective that recognises the interplay of committees, market players, and the government to examine multi-standard financial reporting in Norway and focus on two parallel efforts that introduced proposals to base the national accounting standards on the IFRS for SMEs. In our case, the jurisdictional tensions stem from the broad remit of the government to regulate financial reporting and the ambiguous legal standing of the national standards and of the standard setter. Comparability is often cited as one of the central aims of standardisation in financial reporting. Consequently, how different players utilise the concept is of interest. We find that the scope of comparability that the standards aim to achieve is not given sufficient consideration. The feedback provided with regard to the proposals underscores that the scope of comparability is important for the users of the standards. They focus on the most likely comparisons that are made and want to maintain a national focus and comparability across similar types of companies and industries. They do not regard the standardisation efforts and proposed elimination of standards and options as necessarily beneficial for comparability. [ABSTRACT FROM AUTHOR]

Charts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic. ABSTRACT This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers. [ABSTRACT FROM AUTHOR]

As a result of globalization and the growth of international trade, the boundaries of business have expanded. The creation of uniform, globally applicable accounting standards should have enabled the comparability of financial reporting information. Users of financial statements need comparable and transparent information. It is believed that comparability as a qualitative characteristic is quite clear and seamless, which confirms our survey of specialists in the field of accounting. Choosing the most important of the two qualitative characteristics, the respondents preferred other qualitative characteristics, comparability is not defined as a characteristic of qualitative reporting information. The article considers the problematic issues of comparability. It is determined that in terminology there is ambiguity in the interpretation of the term «comparability», defined by IFRS. Comparison is defined as the process by which financial statement items are compared. Comparability is defined as a qualitative characteristic of the article. In the context of financial reporting, it is proposed to develop a strict, methodological approach to comparability, to avoid ambiguity in interpretations.

Abstract Background To 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. Results We 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. Conclusions As 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.

Many latent constructs in the social sciences, such as political interest, are measured with single-question instruments. Furthermore, survey programs often differ in the wording and response format of those instruments. This is problematic if we want to compare or combine data across different surveys or across changing instruments within a survey program. Consequently, we need robust methods to establish comparability in existing data (i.e., ex-post harmonization). In this paper I demonstrate the usefulness of an approach from psychometry: Observed score equating with a random groups design. Using two existing instruments for political interest, I show that equating works well in transforming the numerical scores of instruments so that they can be compared across instruments. Since random groups equating needs data for both instruments from the same population, I also demonstrate the feasibility of equating using an online nonprobability sample as well as using two probability samples of the adult German population.

Background: There is interest in participants using their own smartphones or tablets ("bring your own device"; BYOD) to complete patient-reported outcome (PRO) measures in clinical studies. Our study aimed to qualitatively evaluate participants' experience using a provisioned device (PD) versus their own smartphone (BYOD) for this purpose. Methods: Participants with chronic obstructive pulmonary disease (COPD) were recruited for this observational, cross-over study and completed PRO measures daily on one device type for 15 days, then switched to the other device type to complete the same measures for another 15 days. After each 15-day period, semi-structured interviews were conducted about their experience with the device. Results: Of 64 participants enrolled, the final qualitative analysis populations comprised those who participated in an interview without protocol violations. Thus, the qualitative longitudinal population (LP) included n = 57 (89%), while the qualitative cross-sectional population (CSP) included n = 60 (94%). CSP participants found both device types easy to use. Twenty CSP participants (33%) reported missing data entry on at least one day when using PD, and 24 (40%) reported missing at least one day when using BYOD. In the LP, preference for one of the device types was somewhat evenly split; 45.6% (n = 26) preferred PD and 50.9% (n = 29) preferred BYOD. The most common reason for preferring PD was that it was "dedicated" to the study; the "convenience" of carrying a single device was the main reason for preferring BYOD. Conclusion: The findings from the interviews demonstrated few differences in participants' experience completing PRO measures on a PD versus BYOD. Our study supports the use of BYOD as a potential addition to PD for collecting PRO data and contributes evidence that BYOD may be employed to collect PRO data in demographically diverse patient populations. [ABSTRACT FROM AUTHOR]

We discuss the concept and costs of resolving accounting issues. We first characterise the (degree of) resolution of an accounting issue as a continuous concept, arguing that an accounting issue is unresolved where an established solution is either uncertain or produces financial information with undesired consequences. We then describe standard setters and market participants as possible institutions that can contribute to such resolution. A series of standard-setting cases illustrates different settings as well as sources and degrees of resolution. We then review extant studies that speak to two important cost factors shaping the supply of accounting solutions: costs of learning about accounting solutions and opportunity costs arising from reduced incentives for innovations in accounting. We conclude with suggestions for future research and implications for standard setting. [ABSTRACT FROM AUTHOR]

Objective To discuss the comparability of electrolyte detection results by dry biochemical analyzer and traditional wet chemical analyzer.Methods The methodological comparison was carried out according to the Clinical and Laboratory Standards Institute（CLSI）EP9-A3document,the Roche Cobasc701automatic biochemical analyzer was selected as the reference system,and the Ortho VITROS 5600automatic biochemical analyzer was selected as the under-test system,and a total of 40clinical specimens were measured respectively by two systems（dry biochemical analyzer and traditional wet chemistry analyzer）.The generalized extreme studenization deviate（ESD）method was used to detect outliers,and bias and scatter plots were plotted to determine the characteristics of the data.The bias was preliminarily estimated by using the deviation diagram,and the regression equation was fitted and the deviation at the medical decision level was calculated.Results The outlier was no found by the ESD method.The results of the two systems were well correlated（R2≥0.95）,and the bias of each item was less than the acceptable standard.Conclusion There was no obvious difference between dry biochemical analyzer and traditional wet chemical analyzer in the results of electrolyte detection,which is comparable. [ABSTRACT FROM AUTHOR]

Light‐driven homogeneous and heterogeneous catalysis require a complex interplay between light absorption, charge separation, charge transfer, and catalytic turnover. Optical and irradiation parameters as well as reaction engineering aspects play major roles in controlling catalytic performance. This multitude of factors makes it difficult to objectively compare light‐driven catalysts and provide an unbiased performance assessment. This Scientific Perspective highlights the importance of collecting and reporting experimental data in homogeneous and heterogeneous light‐driven catalysis. A critical analysis of the benefits and limitations of the commonly used experimental indicators is provided. Data collection and reporting according to FAIR principles is discussed in the context of future automated data analysis. The authors propose a minimum dataset as a basis for unified collecting and reporting of experimental data in homogeneous and heterogeneous light‐driven catalysis. The community is encouraged to support the future development of this parameter list through an open online repository. [ABSTRACT FROM AUTHOR]

The wet process was used to prepare crumb rubber-plastic modified asphalt. The effect of the epoxy soybean oil(ESO) content on the properties of modified asphalt were studied・ The ESO and aromatic oil were used as co・solvent respectively, the effects of the two in improving the compatibility of asphalt were compared and analyzed・ The results showed that the addition of ESO improve the dispersion effect of rubber and plastic modifier in asphalt, and the low temperature properties of modified asphalt was gready improved, and the storage stability is greatly improved・ The orthogonal test results showed that the rubber powder content is the main factor affecting the properties of rubber-plastic modified asphalt. The best preparation process is: rubber powder 25%, LDPE 4%, ESO 2%, shearing time 1.5 h・ In addition, under the optimal preparation process, the compatibilizing effects of the two compatibilizers were similar・ Considering cost and environmental protection factors, epoxy soybean oil can replace aromatic oil as compatibilizing agent of rubber-plastic modified asphalt. [ABSTRACT FROM AUTHOR]

The article deals with the conceptual foundations and principles of teaching the integrated course “Art” in the 5th grade according to the model curriculum. The author analyses a new format and content of education that is designed by the thematic modules covering the main types of art (music, choreography, fine arts, drama, and cinema). The content and structure of the Model curriculum and the peculiarities how to implement it teaching students during the adaptation period in accordance with the conceptual provisions of the New Ukrainian School and the requirements of the State Standard of Basic Secondary Education in the field of art education are revealed. The principles of the author’s teaching method of integrated art education are characterized as the following: variability (variability of content, practical and creative tasks, types of students’ activities), comparability (comparability of the presentation of educational artistic material, which involves using of various comparisons: types of art, traditions and innovations, works of the past and present, national and foreign art), gamification (using game tasks, drama, didactic games at lessons), artistic literacy (musical, visual, choreographic, theatrical), unity of education and selfeducation (organization of regular media search, individual and group art projects, independent research and experiments). The modernized textbook “Art” and the Workbook-album for the 5th grade were based on above-mentioned principles. These materials direct the educational process to the effective development of all the main components of students’ competence – cognitive, activity and value, as well as ensure the other tasks in the Model curriculum and achieve educational results according to the requirements of the State Standard. The author gives some examples how the above-mentioned principles to work in the educational process of an integrated art education. These examples are based on the material of the “Art” textbook and tasks from the Workbook-album for 5th-graders that guide the educational process to the effective development of all the main components of students’ competence – cognitive, activity and value. The possibility of involving students in the planning and regulation of artistic self-education by filling out the “Selfevaluation sheet” by students allows teachers to analyse and reflect the results of students’ artistic activity. [ABSTRACT FROM AUTHOR]

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Abstract This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports. Several studies have addressed the effect of auditor rotation on the quality of financial reports, but none of them focused specifically on the impact on the comparability and consistency of financial reports. Around the world, the impact of mandatory rotation of audit partner and audit firm is being discussed in academia and regulatory bodies. The peculiarity of the Brazilian regulatory environment allows us to contribute to the discussions on the effects of implementing mandatory auditor rotation. Our sample included 50 companies for which we analyzed data from 2012 to 2018. To measure comparability, we used the similarity of the accounting function model by DeFranco, Kothari and Verdi (2011), and to measure consistency we used the adaptations to this model proposed by Ribeiro (2014). For data analysis, we used descriptive statistics and multivariate panel analysis. Our results suggest that the rotation (mandatory and voluntary) of audit firm and audit partner does not affect the comparability and consistency of financial reports. Results also suggest that auditor-client relationships of up to three years contribute to a significant increase in comparability and consistency, indicating that mandatory rotation does not impair investors’ ability to compare the information concerning their investments. In addition, regulators are shown that a possible reduction in the mandatory rotation term (from five to three years, as in Italy) would be in line with market practices and would imply an increase in the comparability and consistency of financial information.

The current stage of evolution of our society includes the extension of economic, social and political phenomena beyond the physical boundaries that history has drawn and thus requires a change in approach to accounting by adapting specific practices to the new needs of the market. The impact of digitization leads to the visible dissolution of borders and the generalization of accounting practices and tools. The accounting profession is moving towards increasing standardization and national regulations in this area tend to become more international, in an attempt to optimize one of the most important qualities of financial reporting: comparability. In this context, the present study aimed to compare and analyze the divergences between the Romanian accounting regulations applied according to EU Directive 34/2013 through the Order of the Minister of Public Finance no. 1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements (OMFP 1802/2014) and the International Financial Reporting Standards. In terms of research methodology, the authors’ approach is a qualitative one with quantitative elements, starting from the analysis of the relevant literature in order to understand and deepen the general context. To investigate the main similarities and differences between the sets of accounting rules the comparative method was used, but also tools specific to quantitative methods for the mathematical calculation of convergence scores between OMFP 1802/2014 and IFRS. Although the Romanian accounting framework has been aligned in many respects with the international one, the obtained results reveal a series of divergences between the two sets of regulations, materialized in different ways of approaching economic transactions.