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Patient safety incident (PSI) reporting is essential to identify underlying problems and improve safety, but PSI reporting in Indonesian hospitals is still low. This study examines factors that contribute to PSI reports. It employed a cross-sectional design and analyzed data from Indonesia's 2019 Health Facilities Research. Methods: According to the criteria, the sample consisted of 462 hospitals. We evaluate the data using the chi-square test. The independent variables were documents, including strategic plans and hospital bylaws; activities included implementing a quality control system, monitoring and evaluation, internal audits, service evaluation and quality control, and periodic meetings. Results: Even though most hospitals already have documents and carry out activities, reports regarding PSI are still lacking in the surveyed hospitals, with half not having any. In Indonesian hospitals, all variables were significantly associated with PSI reports. Hospitals with these documents and management activities, like strategic plans, internal audits, or evaluations, have more PSI reports. Conclusion: The number of PSI reports has increased due to changes in reporting culture, which may indicate a safer culture rather than necessarily an increasing risk. Adopt a comprehensive, data-driven strategy, concentrating on incident reporting and detection. Hospital management must sustainably monitor, assess, and evaluate to encourage PSI reporting. [ABSTRACT FROM AUTHOR]

The Office for Standards in Education, Children's Services and Skills (Ofsted) inspects and reports on the quality and effectiveness of educational provision in England. This research explores the extent to which non-mandatory curricular outdoor learning was recognised and reported by Ofsted in their inspections of state-maintained English primary schools (3–11 years) between September 2019 and February 2020. The data obtained from published reports (n = 629) using key word searches indicate mainly positive outcomes for pupils who have opportunities for outdoor learning (42% of reports). Seventy-two percent of comments related to the Early Years Foundation Stage (3–5 years) where access to an outdoor environment or planned daily outdoor activities is a statutory requirement. Inspectors reported on learning and enjoyment outcomes although some identified the need to develop quality outdoor space and learning. The data provide a proxy measure for the extent, nature and status of outdoor learning at a national level. [ABSTRACT FROM AUTHOR]

Research has found that many individuals who believe they have experienced discrimination do not report the incident to a relevant authority figure. Much of this research has focused on gender- and race-based discrimination, with relatively little research examining religion-based discrimination. Using data from a representative sample of U.S. adults, this research note examines the rate of reporting religious discrimination to authorities and the reasons given for non-reporting. Our analysis finds that only 13 percent of individuals perceiving religious discrimination report the experience to a relevant authority figure. The most common reason for non-reporting is a belief that nothing could be done, although the reasons given for non-reporting depend in part on the specific context or type of discrimination experienced. Moreover, relative to Christians, Muslims are significantly more likely to attribute their non-reporting to a belief that nothing could be done and a fear of personal risks. [ABSTRACT FROM AUTHOR]

The present study uses data from the 2019 Association of American Universities Campus Climate Survey. Among student victim-survivors who reported their experience (Unweighted n = 11, 644), we examined the relationship between sexual misconduct training, the content of training, and reporting to Title IX coordinators versus to another campus designated program/resource. Logistic regression results showed that training in general is not related to reporting to Title IX coordinators; however, training content, inclusive of the definition of sexual misconduct and where to seek help, was associated with increased odds of reporting to Title IX coordinators versus to another campus designated program/resource. Implications are discussed. [ABSTRACT FROM AUTHOR]

Accurate, comprehensive, and consistent reporting of adverse events is of great importance for treatment decisions in clinical practice and patient safety. Aiming to evaluate the completeness and transparency of reported adverse events we conducted a retrospective analysis of completed clinical trials on glaucoma interventions registered in ClinicalTrials.gov from September 27, 2009, and updated and with results on or before November 1, 2023, as well as in corresponding journal publications. Any difference in completeness, number, or terminology/description of adverse events and all-cause mortality between ClinicalTrials.gov and the publication was categorized as inconsistent reporting of adverse events. All 79 trials with results both in the registry and a journal publication exhibited at least one inconsistency in reporting adverse events. In 19 publications (24%), the number of serious adverse events was smaller than in the registry. 69 (87%) trials reported more other adverse events in the registry than in the publication. Trials completed after the FDAA mandate for summary reporting of all-cause mortality more often reported this item in the registry but not in the publication. Trials on glaucoma interventions do not consistently report adverse events and thus introduce concerns about study credibility and potential harms of the interventions. Journals and other stakeholders in trial reporting must address this problem to ensure the safety of patients and trust in health interventions. [ABSTRACT FROM AUTHOR]

Sexual assault rates are increasing with ride-shares. Sexual violence data are often underestimated due to sexual violence cases going unreported and can lead to negative health outcomes. There is no research on the phenomenon of sexual assaults among ride-share users. This manuscript investigates sexual assaults from two ride-share companies and the policies/procedures in place to prevent sexual assaults. The data from two ride-share companies' previous Safety Reports were compared to see an increase in sexual assaults. The researchers looked at policies and regulations that ride-share companies have to prevent sexual assault. There is a call for research to investigate more in-depth the sexual assaults that have occurred including demographic data, geographic location, global positioning system failure, and the effectiveness of the criminal background checks. [ABSTRACT FROM AUTHOR]

To assess the capabilities of large language models (LLMs), including Open AI (GPT-4.0) and Microsoft Bing (GPT-4), in generating structured reports, the Breast Imaging Reporting and Data System (BI-RADS) categories, and management recommendations from free-text breast ultrasound reports. In this retrospective study, 100 free-text breast ultrasound reports from patients who underwent surgery between January and May 2023 were gathered. The capabilities of Open AI (GPT-4.0) and Microsoft Bing (GPT-4) to convert these unstructured reports into structured ultrasound reports were studied. The quality of structured reports, BI-RADS categories, and management recommendations generated by GPT-4.0 and Bing were evaluated by senior radiologists based on the guidelines. Open AI (GPT-4.0) was better than Microsoft Bing (GPT-4) in terms of performance in generating structured reports (88% vs. 55%; p < 0.001), giving correct BI-RADS categories (54% vs. 47%; p = 0.013) and providing reasonable management recommendations (81% vs. 63%; p < 0.001). As the ability to predict benign and malignant characteristics, GPT-4.0 performed significantly better than Bing (AUC, 0.9317 vs. 0.8177; p < 0.001), while both performed significantly inferior to senior radiologists (AUC, 0.9763; both p < 0.001). This study highlights the potential of LLMs, specifically Open AI (GPT-4.0), in converting unstructured breast ultrasound reports into structured ones, offering accurate diagnoses and providing reasonable recommendations. [ABSTRACT FROM AUTHOR]

Background: Medication errors in neonatal intensive care units (NICUs) are prevalent, with dosage and prescription errors being the most common. Aims: To identify the common medication errors reported over twelve years using a voluntary, nonanonymous incident reporting system (RiskMan clinical incident reporting information system) at an Australian tertiary NICU. Methods: This was a single-centre cohort study conducted at a tertiary NICU. All medication-related incidents (errors) reported prospectively through the RiskMan online voluntary reporting database from January 2010 to December 2021 were included. The medication incidents were grouped into administration, prescription, pharmacy-related, and others, which included the remaining uncommon incidents. Results: Over the study period, 583 medication errors were reported, including administration-related (41.3%), prescription-related (24.5%), pharmacy-related (10.1%), and other errors (24%). Most incidents were reported by nursing and midwifery staff (77%) and pharmacists (17.5%). Most outcomes were minor or insignificant (98%), with only a few resulting in major or significant harm. There was one extreme incident that may have contributed to the death of a neonate and nine moderate incidents. Conclusions: Our results demonstrate that medication errors are common and highlight the need to support improvement initiatives and implement existing evidence-based interventions in routine practice to minimise medication errors in the NICU. [ABSTRACT FROM AUTHOR]

IMPACT: Motivated by the complexity and challenges of public sector accounting, this structured literature review (SLR) takes a broad approach combined with structured analysis to unravel the development, cross-temporal challenges and remaining gaps in public sector accounting and reporting research. By highlighting these gaps, the authors outline future research paths within the current literature and compare them with previous literature reviews to provide researchers with a roadmap for future research. Although this SLR does not provide direct assistance with day-to-day problems, through its comparative, quantitative and structured approach, it provides practitioners with an interdisciplinary overview of public sector accounting research in one article—helping them to navigate the complex field of public sector accounting without having to read multiple literature reviews. This structured literature review follows a broad approach in order to unravel the development, identify trends and research gaps in public sector accounting and reporting. The results document a considerable increase and diverse development in methods, theory, research settings and themes. Especially, accounting change emerges as a recurring theme that is likely to continue given contemporary regulatory changes, sustainability and non-financial reporting and harmonization issues. Future research paths are identified—emphasizing methodological gaps and research opportunities in earnings management and standard setting research. [ABSTRACT FROM AUTHOR]

The objective of this article is to analyze the environmental, social, and governance (ESG) risks to which agri‐food companies are exposed and the various practices they adopt to manage them. An analysis of the sustainability reporting produced by 135 agri‐food companies that are relatively committed to ESG risk management shows the wide diversity of ESG risks they consider as well as the very uneven coverage of these risks in corporate disclosures. This article proposes an integrative model to describe how agri‐food companies handle risk management based on four main topics: assessing and monitoring ESG risks; internalizing risk management; implementing standards, approaches, and specific tools; and preventing risks through innovation and stakeholder partnerships. This article makes important contributions to the emerging literature on ESG risk management and corporate sustainability in the agri‐food industry, notably by mapping such risks and by summarizing the main practices used by agri‐food companies to manage them. [ABSTRACT FROM AUTHOR]

Other effective area-based conservation measures (OECMs) are sites outside of protected areas that deliver the effective, long-term conservation of biodiversity. Both protected areas and OECMs contribute to the implementation of the Global Biodiversity Framework's Target 3, which calls for the conservation of 30% of marine, terrestrial and inland water areas by 2030. This paper provides the first global assessment of the contribution of OECMs to GBF Target 3. Between 2019 and 2023, 820 sites in nine countries and territories were reported to the World Database on OECMs, covering 1.9 million km2 of the Earth's surface and, in the terrestrial realm, contributing over 1% to the 30% coverage target. Notably, over 50% of reported OECMs are under governance by governments and less than 2% are governed by Indigenous peoples and local communities. In countries and territories that have reported OECMs, a far greater proportion of OECMs than protected areas are under shared governance (40.9% compared to 2.5%), and collaborative governance is the most common governance sub-type among reported OECMs. This paper finds that almost 30% of the 820 reported OECMs overlap with identified Key Biodiversity Areas, which are one global classification of areas of particular importance for biodiversity. With Target 3's pressing deadline of 2030, there is an urgent need to scale up understanding and local to national engagement with the OECM framework, ensuring that it fulfills its potential to recognize diverse forms of equitable governance and effective conservation. [ABSTRACT FROM AUTHOR]

Aim Methods Results Conclusions This scoping review aims to expansively review the reporting of Indigenous status, ethnicity, culture, language and country of birth in Australian paediatric clinical studies.Scoping review of Australian clinical studies, including randomised controlled trials, non‐randomised controlled trials, cluster randomised controlled trials and quasi‐experimental studies, with paediatric participants (<18 years) or mixed adult and paediatric participants. PubMed, Cumulated Index to Nursing and Allied Health Literature and Embase databases were searched for clinical studies published 1 January 2018 to 28 November 2022.Of the 2717 studies identified in the search, 209 clinical studies were included. Overall, 131 (62.7%) clinical studies captured in this review did not report any of the variables of interest. When reported, terms used by study authors varied extensively and subsequently five study‐defined categories emerged ‘Indigenous status’, ‘race’, ‘race and ethnicity’, ‘ethnicity’, or ‘natural skin colour’. ‘Indigenous status’ was most reported (n = 37, 17.7%), followed by ‘ethnicity and/or cultural background’ (n = 15, 7.2%), ‘race and ethnicity’ (n = 4, 1.9%), race (n = 1, 0.5%) and ‘natural skin colour’ (n = 1, 0.5%). Furthermore, language used at home was reported in 27 studies (12.9%) and country of birth in 23 studies (11.0%).This review demonstrated very low reporting of Indigenous status, ethnicity, culture, language and country of birth in Australian paediatric clinical studies. Poor reporting has raised concerns surrounding generalisability of findings from these trials in addition to equity. The recent international shift encompassing improved clinical trial reporting requirements, for ethnicity and race, require prompt establishment in the Australian clinical trial domain. [ABSTRACT FROM AUTHOR]

Introduction: Livestock are central to pastoral livelihoods. A major constraint in pastoral production is livestock diseases, which is often exacerbated by inadequate surveillance systems. Reporting of disease outbreaks from pastoral communities to animal health workers is one of the challenges that affects effective and timely response to disease outbreaks. This study aimed to understand animal disease reporting and response in pastoral areas of Northern Kenya. Stakeholders, their roles, information flow among them and methods used for both livestock disease reporting and response and their strengths and challenges were identified. Methods: The study was carried out in Marsabit County, a pastoral county in Kenya. Pretested tools were used to guide data collection through Focus Group Discussions, Narrative and Key Informant Interviews with pastoralists, County government Animal Health Workers, agrovets and private animal health workers, Community Disease Reporters, Chiefs, County Public Health Officers and local Non-Governmental Organization staff. Net mapping was further used where participants drew links among the various stakeholders and assigned them perceived influence and power. Output from thematic analysis, notes taken during data collection and net maps were used to produce a network of stakeholders and their links using Gephi software. Centrality measures were generated and recorded. Perceived power and influence scores were used to produce a graph and the reasons for the scores documented. Methods used for livestock disease reporting and response were obtained from thematic analysis. Results: A network of 19 stakeholders with 67 links among them was identified. Major stakeholders were the Animal Owners/Pastoralists, Government Animal Health Workers, County Director of Veterinary Services, the Chief and radio based on network indices of Total degree and Betweenness Centrality, and also based on perceived scores of influence and power. Pastoralists had pivotal roles in both livestock disease reporting and response, Government Animal Health Workers (GAHWs) were mainly involved in disease surveillance and mass interventions including treatment and vaccinations. Non-state actors like NGOs and iNGOs collaborated and supported the County Government with resources to manage outbreaks. Various methods were used for reporting diseases, with use of mobile phones highly mentioned while for response to disease occurrences, the methods included trainings and treatment by both Government and Private AHWs and use of alternative veterinary practices by pastoralists. Various challenges constraining livestock disease response were highlighted, the most frequent challenges centered around low numbers and under resourcing of Animal Health Workers. Conclusion: These findings show that designing an efficient livestock disease surveillance system in pastoral areas requires recognition and utilization of all stakeholders and understanding of their roles. Gaps highlighted in disease response should be prioritized by the government and its development partners for improved animal health service delivery in pastoral areas. These inadequacies in livestock disease response have a direct effect on veterinary practice as mandated by the Government of Kenya Veterinary Surgeons and Para-professionals Act. The results are important for guiding policy formulation to support mitigation of disease impacts in similar areas with limited access to quality veterinary services. [ABSTRACT FROM AUTHOR]

Background: Hand eczema (HE) is a prevalent disease among professional cleaners. Objectives: To investigate how often cleaners have their self‐reported HE, induced or worsened by cleaners' occupational activities, reported as an occupational disease to the authorities in Denmark and to identify reasons for underreporting. In addition, consultation by physicians and treatment for HE among cleaners were also investigated. Methods: This cross‐sectional questionnaire‐based study included hospital cleaners at three different hospitals in Region Zealand, Denmark. Results: We included 224 out of 234 cleaners from three hospitals (response rate: 96%). The lifetime prevalence of self‐reported HE with onset in adulthood was 18.3% (n = 41), with cleaners believing every case to be caused or exacerbated by their occupation. Only 9.7% (n = 4/41) of the cases were reported as an occupational disease to the authorities. The most common reasons for non‐reporting were a lack of perceived seriousness of the disease (40.5%) and unawareness of the risk of self‐reported HE being of occupational origin (32.4%). Remarkably, only 75.7% (n = 28/37) of workers with unreported cases had consulted a physician at some point. Additionally, among cleaners who self‐reported HE attributed or aggravated by their occupation, but not officially reported as such, only 56.8% (n = 21/37) had ever used hand moisturisers, while less than 45% had ever used topical steroids or calcineurin inhibitors. Conclusion: Our findings reveal substantial underreporting of self‐reported HE, perceived to be induced or worsened by the cleaner's occupational activities, as an occupational disease to the authorities. [ABSTRACT FROM AUTHOR]

This paper documents the results of an intervention conducted in Nigeria to test the effectiveness of a mobile phone technology, text4life, in enabling women to self-report gender-based violence (GBV). Women experiencing GBV and other challenges related to sexual and reproductive health and rights were requested to use their mobile phones to text a code to a central server. In turn, the server relayed the messages to trained nearby health providers and civil society organization (CSO) officials who reached out to provide health care and social management services to the callers. Interviews were conducted with some callers, health care providers, and CSO staff to explore their experiences with the device. The interviews and data from the server were analyzed qualitatively and quantitatively. The results indicate that over a 27-month period, 3,403 reports were received by the server, 34.9% of which were reporting GBV. While interviewees perceived that a large proportion of the women were satisfied with the use of text4life, and many received medical treatment and psychological care, the consensus opinion was that many women reporting GBV did not wish to pursue police or legal action. This was due to women's perceptions that there would be negative cultural and social backlash should they pursue civil punishments for their partners. We conclude that a mobile phone device can be used effectively to report GBV in low-resource settings. However, the device would be more useful if it contributes to equitable primary prevention of GBV, rather than secondary prevention measures. [ABSTRACT FROM AUTHOR]

International college students (ICS) in the United States (US) face challenges reporting and accessing services in cases of sexual harassment because they are not aware of the US laws that prohibit sexual violence. This lack of awareness, along with cultural barriers, may influence the odds of help-seeking among ICS in the US who experience sexual harassment. Minimal research to date has captured ICS' knowledge and perceptions of Title IX regulations in the US which protect people from discrimination based on sex and gender in educational programs. Our study examined ICS' knowledge and perceptions of Title IX through in-depth discussions with 13 ICS at a US university. Overall, ICS were not well-informed about Title IX and encouraged colleges to unpack the legal nature of Title IX for ICS who may not have encountered something similar to Title IX as it is "uniquely American." Practical implications for improving campus resources are discussed. [ABSTRACT FROM AUTHOR]

A variety of factors are associated with the likelihood of reporting guns at school; however, mixed empirical findings hinder our ability to inform policies to reduce school violence. Additionally, many of the established factors are difficult to change over time, and limited attention has been devoted to more malleable factors such as anonymous reporting. To better understand how to improve the likelihood of gun reporting at school, we drew from three waves of survey data from 3,633 students in St. Louis, Missouri. Using a multilevel model, we find that perceived risk of victimization and the availability of anonymous reporting increase the likelihood of gun reporting, while negative peer commitment, self-reported delinquency, and victimization decrease the likelihood of reporting. Additional analyses suggest that independent of known risk factors that inhibit reporting, increases in school climate and improvements in availability of anonymous reporting can increase the likelihood of reporting guns at school. [ABSTRACT FROM AUTHOR]

The safe administration of medicine entails a comprehensive set of procedures and protocols aimed at ensuring patients receive the correct medications, in the right doses, via the appropriate route and at the scheduled times. This article, fourth in the series, will outline the safe administration of medicines, including the skills and knowledge required by the healthcare assistant and assistant practitioner to safeguard patients using strategies such as the 9Rs to ensure medication safety. Adverse drug reactions and the importance of managing these effectively are discussed. The final aspect of the article considers the storage of medicines. [ABSTRACT FROM AUTHOR]

Abstract The Animal Research: Reporting of In Vivo Experiments (ARRIVE) guidelines, along with the updated ARRIVE 2.0, provide a crucial framework for transparent reporting in animal research. These guidelines enhance the quality and reproducibility of studies while supporting animal welfare. However, concerns persist regarding the reporting practices of biomedical researchers in scientific articles related to anesthesia and analgesia despite the endorsement of ARRIVE guidelines, as has been demonstrated in previous descriptive analyses. The current study systematically reviews articles published from 2016 to 2023 that involve rodent orthopedic surgeries. These procedures were selected as our focus given that anesthetics and analgesics are essential for such high impact procedures. We highlight significant reporting gaps, noting that anesthetic and analgesic details were missing in 29.4% and 74.8% of the articles, respectively. Our findings reveal no correlation between reporting completeness and journal impact factors, indicating that this issue generalized across journals. Furthermore, among articles that did report analgesia use, we observed a low prevalence of multimodal analgesia. Overall, this study underscores the urgent need to develop effective strategies to improve reporting of anesthesia and analgesia in animal studies to enhance ethical standards, animal welfare, and the robustness and reproducibility of research.

Abstract Accurate, comprehensive, and consistent reporting of adverse events is of great importance for treatment decisions in clinical practice and patient safety. Aiming to evaluate the completeness and transparency of reported adverse events we conducted a retrospective analysis of completed clinical trials on glaucoma interventions registered in ClinicalTrials.gov from September 27, 2009, and updated and with results on or before November 1, 2023, as well as in corresponding journal publications. Any difference in completeness, number, or terminology/description of adverse events and all-cause mortality between ClinicalTrials.gov and the publication was categorized as inconsistent reporting of adverse events. All 79 trials with results both in the registry and a journal publication exhibited at least one inconsistency in reporting adverse events. In 19 publications (24%), the number of serious adverse events was smaller than in the registry. 69 (87%) trials reported more other adverse events in the registry than in the publication. Trials completed after the FDAA mandate for summary reporting of all-cause mortality more often reported this item in the registry but not in the publication. Trials on glaucoma interventions do not consistently report adverse events and thus introduce concerns about study credibility and potential harms of the interventions. Journals and other stakeholders in trial reporting must address this problem to ensure the safety of patients and trust in health interventions.

Background India started the National Programme of Pharmacovigilance in 2005, which was renamed as Pharmacovigilance Programme of India in 2010. This is the main portal for detecting and reporting the adverse effects of drugs. Aim This study aimed to evaluate the knowledge, attitude, and practice (KAP) of pharmacovigilance (Pv) in a dental teaching institute in Western India. Materials and Methods The KAP questionnaire regarding Pv was distributed among the dental faculties. The knowledge-based questions were corrected and the scoring was given as excellent knowledge, good knowledge, fair knowledge, and poor knowledge for the scores between 0–5, 6–10, 11–15, and 16–20, respectively. Descriptive statistical analysis was performed which is presented as frequencies (n) and percentages (%) in all three sections of the questionnaire. Results and Observations The knowledge of 24 (44%) participants was found to be fair with scores between 6 and 10. The knowledge of 23 (42%) participants was found to be poor with scores between 0 and 5 and the knowledge of 8 (14%) participants was found to be good with scores between 11 and 15. A positive and promising attitude was exhibited by the dental faculties toward reporting adverse drug reactions (ADRs). Only two study participants had reported an ADR event. Conclusion The deficiencies in knowledge appear to be the underlying factor for the underreporting of adverse reactions encountered by dental practitioners.

Purpose – In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study. Design/methodology/approach – A total of 48 individuals voluntarily participated in the survey. Findings – Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance. Practical implications – Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members. Social implications – Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger. Originality/value – Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Mark J Rolfe,1 Christopher C Winchester,1,2 Alison Chisholm,1 David B Price3,4 1Oxford PharmaGenesis, Oxford, UK; 2Green Templeton College, University of Oxford, Oxford, UK; 3Observational and Pragmatic Research Institute, Singapore, Singapore; 4Centre of Academic Primary Care, Division of Applied Health Sciences, University of Aberdeen, Aberdeen, UKCorrespondence: David B Price, Observational and Pragmatic Research Institute, 22 Sin Ming Lane, &num;06-76, Midview City, 573969, Singapore, Email dprice@opri.sg

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The main goal of this research is to develop a model for an integrated reporting framework with an Islamic approach. First, the structure and components of the framework were determined by the researcher using theoretical foundations. Then, the structure and components of the framework were modified and finalized by the experts with the knowledge base. A structured form of the components was used twice to judge 32 experts in integrative reporting. The final model was determined by combining the Delphi technique with fuzzy logic and nonlinear data analysis. This template includes 7 Guidelines and 8 Content elements. In the Islamic section, a number of principles were determined as a guideline and several components were set to contribute to the content of the Islamic part of the report. [ABSTRACT FROM AUTHOR]

The purpose of this research is to formulate a suitable model for improving social responsibility reporting based on critical thinking. In terms of the practical purpose, the present research is mixed exploratory (qualitative and quantitative) in terms of data, and in terms of the method of conducting the research, it is of the type of foundation data (qualitative phase) and cross-sectional survey (quantitative phase). The statistical population of the qualitative stage is academic experts and experts (university professors in the field of accounting and finance) who were sampled using a targeted snowball method. The statistical population of the quantitative part of the research includes all financial managers of companies that are members of the Tehran Stock Exchange. The obtained results showed that social responsibility based on critical thinking includes 5 dimensions. which includes ethical, social, economic, legal and organizational dimensions. The observations obtained in the examination of the model and the relationship and internal similarity of the questions according to the CFI, TLI, IFI, RFI, and NFI indicators show that the model has goodness and a good fit. The general model obtained can be an explanatory and practical model in the field of reporting is considered social responsibility. [ABSTRACT FROM AUTHOR]

Abstract Background An adaptive design allows modifying the design based on accumulated data while maintaining trial validity and integrity. The final sample size may be unknown when designing an adaptive trial. It is therefore important to consider what sample size is used in the planning of the study and how that is communicated to add transparency to the understanding of the trial design and facilitate robust planning. In this paper, we reviewed trial protocols and grant applications on the sample size reporting for randomised adaptive trials. Method We searched protocols of randomised trials with comparative objectives on ClinicalTrials.gov (01/01/2010 to 31/12/2022). Contemporary eligible grant applications accessed from UK publicly funded researchers were also included. Suitable records of adaptive designs were reviewed, and key information was extracted and descriptively analysed. Results We identified 439 records, and 265 trials were eligible. Of these, 164 (61.9%) and 101 (38.1%) were sponsored by industry and public sectors, respectively, with 169 (63.8%) of all trials using a group sequential design although trial adaptations used were diverse. The maximum and minimum sample sizes were the most reported or directly inferred (n = 199, 75.1%). The sample size assuming no adaptation would be triggered was usually set as the estimated target sample size in the protocol. However, of the 152 completed trials, 15 (9.9%) and 33 (21.7%) had their sample size increased or reduced triggered by trial adaptations, respectively. The sample size calculation process was generally well reported in most cases (n = 216, 81.5%); however, the justification for the sample size calculation parameters was missing in 116 (43.8%) trials. Less than half gave sufficient information on the study design operating characteristics (n = 119, 44.9%). Conclusion Although the reporting of sample sizes varied, the maximum and minimum sample sizes were usually reported. Most of the trials were planned for estimated enrolment assuming no adaptation would be triggered. This is despite the fact a third of reported trials changed their sample size. The sample size calculation was generally well reported, but the justification of sample size calculation parameters and the reporting of the statistical behaviour of the adaptive design could still be improved.

This review evaluates the reporting of demographic characteristics and the diversity of participants of phase III lung cancer clinical trials with Canadian research sites. A literature search was conducted using the ClinicalTrials.gov registry to identify clinical trials conducted between 1 January 2013, and 31 December 2023. The demographic reporting practices and the representation of sex/gender, racial, and ethnic groups were assessed. The location of Canadian research sites was also examined for trends in reporting and representation. Associated publications were reviewed for demographic data collection methods. Of the 25 clinical trials, 24 reported race and 18 also reported ethnicity. All clinical trials reported sex/gender, and the city and province of the participating Canadian sites. Most participants were White (66.1%), identified as not Hispanic or Latino (81.4%), and were male (57.8%). The provinces with the most clinical trial sites were Ontario (43.6%) and Quebec (34.2%). Lung cancer clinical trials lack adequate demographic reporting and representation of females, diverse patient groups, and geographical locations in Canada with high lung cancer incidence rates. Specifically, the Indigenous Peoples of Canada and Nunavut require better representation in lung cancer clinical trials conducted in Canada. These findings highlight the need to improve diversity and demographic representation in clinical research.

PURPOSE: To determine how radiology, nuclear medicine, and medical imaging journals encourage and mandate the use of reporting guidelines for artificial intelligence (AI) in their author and reviewer instructions. METHODS: The primary source of journal information and associated citation data used was the Journal Citation Reports (June 2023 release for 2022 citation data; Clarivate Analytics, UK). The first-and second-quartile journals indexed in the Science Citation Index Expanded and the Emerging Sources Citation Index were included. The author and reviewer instructions were evaluated by two independent readers, followed by an additional reader for consensus, with the assistance of automatic annotation. Encouragement and submission requirements were systematically analyzed. The reporting guidelines were grouped as AI-specific, related to modeling, and unrelated to modeling. RESULTS: Out of 102 journals, 98 were included in this study, and all of them had author instructions. Only five journals (5%) encouraged the authors to follow AI-specific reporting guidelines. Among these, three required a filled-out checklist. Reviewer instructions were found in 16 journals (16%), among which one journal (6%) encouraged the reviewers to follow AI-specific reporting guidelines without submission requirements. The proportions of author and reviewer encouragement for AI-specific reporting guidelines were statistically significantly lower compared with those for other types of guidelines (P < 0.05 for all). CONCLUSION: The findings indicate that AI-specific guidelines are not commonly encouraged and mandated (i.e., requiring a filled-out checklist) by these journals, compared with guidelines related to modeling and unrelated to modeling, leaving vast space for improvement. This meta-research study hopes to contribute to the awareness of the imaging community for AI reporting guidelines and ignite large-scale group efforts by all stakeholders, making AI research less wasteful. CLINICAL SIGNIFICANCE: This meta-research highlights the need for improved encouragement of AI-specific guidelines in radiology, nuclear medicine, and medical imaging journals. This can potentially foster greater awareness among the AI community and motivate various stakeholders to collaborate to promote more efficient and responsible AI research reporting practices.

The article examines the role of cloud technologies in the organization of accounting, taking into account changes in traditional management through the introduction of continuous accounting models. Cloud accounting facilitates the seamless integration of real-time data from various sources, such as banks, ERP systems, and point-of-sale terminals, ensuring that information is always up-to-date and accessible. By automating routine tasks such as reconciliation, variance analysis, and transaction matching, cloud accounting reduces the time delays and errors associated with traditional period-end processing, allowing accountants to focus on more strategic value-added activities. Based on cloud technologies, the Continuous Accounting model replaces the traditional approach of fixing information on a specific date with a dynamic workflow that supports continuous financial analysis and decision-making in real-time. This approach increases operational efficiency, accuracy, and responsiveness, providing management with timely information on economic indicators. In addition, the article examines the challenges of implementing cloud accounting, including data security, system stability, and authentication, emphasizing the need for robust security measures and comprehensive risk management strategies. By leveraging cloud accounting, businesses can significantly improve financial transparency, productivity, and cost-effectiveness, ultimately contributing to better strategic planning and business success. The results of the study emphasize the transformational potential of cloud technologies in shaping the future of financial management and accounting practices.

Abstract Statistical regression models are used for predicting outcomes based on the values of some predictor variables or for describing the association of an outcome with predictors. With a data set at hand, a regression model can be easily fit with standard software packages. This bears the risk that data analysts may rush to perform sophisticated analyses without sufficient knowledge of basic properties, associations in and errors of their data, leading to wrong interpretation and presentation of the modeling results that lacks clarity. Ignorance about special features of the data such as redundancies or particular distributions may even invalidate the chosen analysis strategy. Initial data analysis (IDA) is prerequisite to regression analyses as it provides knowledge about the data needed to confirm the appropriateness of or to refine a chosen model building strategy, to interpret the modeling results correctly, and to guide the presentation of modeling results. In order to facilitate reproducibility, IDA needs to be preplanned, an IDA plan should be included in the general statistical analysis plan of a research project, and results should be well documented. Biased statistical inference of the final regression model can be minimized if IDA abstains from evaluating associations of outcome and predictors, a key principle of IDA. We give advice on which aspects to consider in an IDA plan for data screening in the context of regression modeling to supplement the statistical analysis plan. We illustrate this IDA plan for data screening in an example of a typical diagnostic modeling project and give recommendations for data visualizations.

A cerebral arteriovenous malformation (cAVM) is an abnormal tangle of cerebral blood vessels. The consensus document by the Joint Writing Group (JWG) highlighted which cAVM features should be recorded. Subsequent publications have reported cAVM angioarchitecture, but it is unknown if all followed the JWG recommendations. The aim of this systematic review was to describe use of the JWG guidelines. A database search, using the PRISMA checklist, was performed. We describe the proportion of publications that used JWG reporting standards, which standards were used, whether the definitions used differed from the JWG, or if any additional angiographic features were reported. Out of 4306 articles identified, 105 were selected, and a further 114 from other sources. Thirty-three studies (33/219; 15%) specifically referred to using JWG standards. Since the JWG publication, few studies have used their standards to report cAVMs. This implies that the angioarchitecture of cAVMs are not routinely fully described.

Systematic reviews of health economic evaluations play a crucial role in informing evidence-based healthcare decisions, yet they lack standardized reporting guidelines. A project has been initiated that aims to extend the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guideline for systematic reviews of health economic evaluations (PRISMA-EconEval). This scoping review forms a foundation for the PRISMA-EconEval project, aiming to identify, map, and extract candidate reporting items from the methodological literature. The scoping review will follow the PRISMA Extension for Scoping Reviews (PRISMA-ScR) Checklist and involve comprehensive searches in databases such as PubMed MEDLINE, Embase, and Web of Science, covering the period from 2015 to 2024. Supplementary searching, reference checking and citation searching will target grey literature, overlooked studies and evidence prior to 2015. Inclusion criteria will focus on methodological papers that provide frameworks or recommendations for reporting systematic reviews of health economic evaluations and enhanced case studies that critically discuss methods and reporting structures. The extracted data will be coded and analyzed to produce an initial list of candidate reporting items, structured according to conventional sections of a systematic review (e.g., title, abstract, methods, results). This initial list will be used in the subsequent stages of the project and disseminated through a peer-reviewed publication and presentations at international conferences. The outcome of this scoping review will significantly contribute to the development of a comprehensive PRISMA-EconEval reporting guideline, aimed at enhancing the transparency, consistency, and quality of systematic reviews of health economic evaluations, and provide an essential tool for authors, editors, peer-reviewers, and stakeholders.

A cerebral arteriovenous malformation (cAVM) is an abnormal tangle of cerebral blood vessels. The consensus document by the Joint Writing Group (JWG) highlighted which cAVM features should be recorded. Subsequent publications have reported cAVM angioarchitecture, but it is unknown if all followed the JWG recommendations. The aim of this systematic review was to describe use of the JWG guidelines. A database search, using the PRISMA checklist, was performed. We describe the proportion of publications that used JWG reporting standards, which standards were used, whether the definitions used differed from the JWG, or if any additional angiographic features were reported. Out of 4306 articles identified, 105 were selected, and a further 114 from other sources. Thirty-three studies (33/219; 15%) specifically referred to using JWG standards. Since the JWG publication, few studies have used their standards to report cAVMs. This implies that the angioarchitecture of cAVMs are not routinely fully described.

Many aspects of sleep and circadian physiology are sensitive to participantlevel characteristics. While recent research robustly highlights the importance of considering participant-level demographic information, the extent to which this information is consistently collected, and reported in the literature, remains unclear. This article investigates study sample characteristics within the published sleep and chronobiology research over the past 40 years. 6,777 articles were identified and a random sample of 20% was included. The reporting of sample size, age, sex, gender, ethnicity, level of education, socio-economic status, and profession of the study population was scored, and any reported aggregate summary statistics for these variables were recorded. We observed a significant upward trend in the reporting and analysis of demographic variables in sleep and chronobiology research. However, we found that while > 90% of studies reported age or sex, all other variables were reported in < 25% of cases. Reporting quality was highly variable, indicating an opportunity to standardize reporting guidelines for participant-level characteristics to facilitate Meta analyses. [ABSTRACT FROM AUTHOR]

Background: An adaptive design allows modifying the design based on accumulated data while maintaining trial validity and integrity. The final sample size may be unknown when designing an adaptive trial. It is therefore important to consider what sample size is used in the planning of the study and how that is communicated to add transparency to the understanding of the trial design and facilitate robust planning. In this paper, we reviewed trial protocols and grant applications on the sample size reporting for randomised adaptive trials. Method: We searched protocols of randomised trials with comparative objectives on ClinicalTrials.gov (01/01/2010 to 31/12/2022). Contemporary eligible grant applications accessed from UK publicly funded researchers were also included. Suitable records of adaptive designs were reviewed, and key information was extracted and descriptively analysed. Results: We identified 439 records, and 265 trials were eligible. Of these, 164 (61.9%) and 101 (38.1%) were sponsored by industry and public sectors, respectively, with 169 (63.8%) of all trials using a group sequential design although trial adaptations used were diverse. The maximum and minimum sample sizes were the most reported or directly inferred (n = 199, 75.1%). The sample size assuming no adaptation would be triggered was usually set as the estimated target sample size in the protocol. However, of the 152 completed trials, 15 (9.9%) and 33 (21.7%) had their sample size increased or reduced triggered by trial adaptations, respectively. The sample size calculation process was generally well reported in most cases (n = 216, 81.5%); however, the justification for the sample size calculation parameters was missing in 116 (43.8%) trials. Less than half gave sufficient information on the study design operating characteristics (n = 119, 44.9%). Conclusion: Although the reporting of sample sizes varied, the maximum and minimum sample sizes were usually reported. Most of the trials were planned for estimated enrolment assuming no adaptation would be triggered. This is despite the fact a third of reported trials changed their sample size. The sample size calculation was generally well reported, but the justification of sample size calculation parameters and the reporting of the statistical behaviour of the adaptive design could still be improved. [ABSTRACT FROM AUTHOR]

Healthcare workers face a high risk of blood-borne infections due to needlestick injuries, especially in developing countries like Pakistan.This study aims to evaluate the prevalence of needlestick injuries, reporting practices, and post-exposure prophylaxis measures among healthcare personnel in tertiary care hospitals in Punjab.A cross-sectional study was conducted from May to July 2019. Data were collected from healthcare personnel working in teaching hospitals across six randomly selected cities of Punjab. Data were collected from 600 healthcare personnel using a pretested, self-administered questionnaire, employing stratified random sampling to ensure representative sampling. Descriptive statistics were applied, and differences in needlestick injuries across demographic segments were assessed using the Mann-Whitney U and Kruskal-Wallis H tests.Among the 600 respondents, 533 returned the complete questionnaire, yielding a response rate of 88.8%. The majority of respondents were female (n = 341, 64.2%). The mean years of service was 5.58 (±5.78), with most participants falling in the 0.5–5 years category (n = 338, 66.4%). The prevalence of self-reported needlestick injuries in the last six months was 35.25%. Most injuries occurred during sampling (n = 95, 35.85%), followed by recapping (n = 63, 23.77%). Reporting of needlestick injuries to the respective department was poor, with only 82 (21.87%) injuries reported. The frequency of needlestick injuries differed significantly across profession, working department, and education categories (p < 0.05). Sanitary staff were more likely to sustain needlestick injuries during garbage collection and waste handling. Post-exposure screening for blood-borne infections was received by 79 (42.93%) individuals, and post-exposure prophylaxis (PEP) was administered to 67 (36.41%).The high prevalence of needlestick injuries among healthcare personnel occurred primarily during sampling and recapping. Reporting of NSIs was inadequate, and post-exposure testing and prophylaxis practices were substandard. Enhanced policies and protocols are necessary for effective NSI surveillance and the administration of pre- and post-exposure prophylaxis. [ABSTRACT FROM AUTHOR]

The main objective of this study is to determine the level of influence of trainee CPA fraud perception on reporting tendency. In addition, another objective of the study is to examine the relationship between level of fraud participation and reporting tendency. In this context, data were collected from 110 trainee CPAs continuing their internship at Diyarbakır Chamber of Certified Public Accountants by face-to-face survey method. Data were analyzed using simple linear regression and correlation analysis. As a result of the data analysis, it was discovered that the participant interns were more sensitive to scenarios related to corruption in terms of both perception and reporting tendency. In terms of fraud perception, asset misappropriation, corruption and financial statement fraud perceptions were found to have an impact on reporting tendencies. In addition, a negative and strong relationship was observed between the trainees' participation levels in asset misappropriation, corruption and financial statement fraud and their propensity to report. [ABSTRACT FROM AUTHOR]

This review evaluates the reporting of demographic characteristics and the diversity of participants of phase III lung cancer clinical trials with Canadian research sites. A literature search was conducted using the ClinicalTrials.gov registry to identify clinical trials conducted between 1 January 2013, and 31 December 2023. The demographic reporting practices and the representation of sex/gender, racial, and ethnic groups were assessed. The location of Canadian research sites was also examined for trends in reporting and representation. Associated publications were reviewed for demographic data collection methods. Of the 25 clinical trials, 24 reported race and 18 also reported ethnicity. All clinical trials reported sex/gender, and the city and province of the participating Canadian sites. Most participants were White (66.1%), identified as not Hispanic or Latino (81.4%), and were male (57.8%). The provinces with the most clinical trial sites were Ontario (43.6%) and Quebec (34.2%). Lung cancer clinical trials lack adequate demographic reporting and representation of females, diverse patient groups, and geographical locations in Canada with high lung cancer incidence rates. Specifically, the Indigenous Peoples of Canada and Nunavut require better representation in lung cancer clinical trials conducted in Canada. These findings highlight the need to improve diversity and demographic representation in clinical research. [ABSTRACT FROM AUTHOR]

Hospitals as health service institutions are organizations that have great complexity due to limited technology, services, marketing, quality systems and risks, so they can pose big risks related to patient safety. The types of incidents that may occur in hospitals include Potential Injury Conditions (KPC), Near Injury Events (KNC), Non-Injury Events (KTC), Unexpected Events (KTD) and Sentinel, where these events can be prevented, and the greatest potential for incidents to occur is in the Pharmacy section. The research aims to analyze the increase in reporting of patient safety incidents at one of the hospitals in Jakarta. Method: The research was conducted from January to March 2024 using a descriptive method with a qualitative approach through interviews and secondary document review of patient safety incident data. Informants consisted of the head of medical support, the Head of Hospital Patient Safety, the head of the pharmaceutical installation, and pharmacy staff. There was an increase in patient safety incident reports by 660% after system changes were made in 2023. After providing education to all health workers in 2024, there was an increase in reports by 101% compared to 2023. Education to all workers health workers who work in hospitals have caused an increase in the number of incident reports, which indicates that the quality of patient safety at the hospital is running well and patients are receiving excellent service. [ABSTRACT FROM AUTHOR]

Background/Objectives: In osteopathy, it becomes necessary to produce high-quality evidence to demonstrate its effectiveness. The aim of this meta-research study is to assess the reporting quality of RCTs published in the osteopathic field. Methods: The protocol was preliminarily registered on the "Open Science Framework (OSF)" website. For reporting, we considered the PRISMA 2020 checklist. We included all the RCTs, published between 2011 and 2023, investigating the effectiveness of Osteopathic Manipulative Treatment (OMT) in any possible condition. The search process was conducted on four major biomedical databases including PubMed, Central, Scopus and Embase. A data extraction form was implemented to collect all relevant information. The completeness of reporting was calculated as the percentage of adherence to the CONSORT checklist; the Cochrane ROB 2 tool was considered to assess the risk of bias (RoB) in the following five major domains: randomization (D1), interventions (D2), missing data (D3), outcome measurement (D4), selective reporting (D5). Results: A total of 131 studies were included and the overall adherence was 57%, with the worst section being "other information" (42%). Studies with a lower RoB showed higher adherence to the CONSORT. The "results" section presented the highest differences as follows: D1 (−36.7%), D2 (−27.2%), D3 (−21.5%) and D5 (−25.5%). Significant correlations were also found between the preliminary protocol registration, higher journal quartile, publication in hybrid journals and the completeness of reporting (β: 19.22, CI: 14.45–24.00, p < 0.001; β: 5.41; CI: 2.80–8.02, p ≤ 0.001; β: 5.64, CI: 1.06–10.23, p = 0.016, respectively). Conclusions: The adherence to the CONSORT checklist in osteopathic RCTs is lacking. An association was found between a lower completeness of reporting and a higher RoB, a good journal ranking, publication in hybrid journals and a prospective protocol registration. Journals and authors should adopt all the strategies to adhere to reporting guidelines to guarantee generalization of the results arising from RCTs. [ABSTRACT FROM AUTHOR]

To analyze the reporting completeness of the TIDieR items 8-12, in particular intensity, dose, and dosage, in active pediatric upper limb neurorehabilitation trials. We searched PubMed Central, Scopus, CINAHL, OTseeker, and Web of Science for eligible publications. We included publications analyzing active pediatric upper limb neurorehabilitation interventions and assessed the reporting completeness of 11 items for each intervention and control group. Two raters independently screened titles and abstracts and selected the publications using the RYYAN platform. We unblinded the results after the raters had completed their selection and resolved the disagreements by discussion. We used the same procedures to review the full texts. We included 52 randomized controlled trials with 65 intervention and 48 control groups. Authors did not report all 11 items in any of the study groups. The overall reporting completeness varied between 1% (intensity) to 95% (length of the intervention). The reporting completeness of the TIDieR items ranged from 2% (modifications) to 64% (when and how much). We found no significant differences in the reporting completeness between the intervention and control groups. Information essential for dose-response calculations is often missing in randomized controlled trials of pediatric upper limb neurorehabilitation interventions. Reporting completeness should be improved, and new measures to accurately quantify intensity should be discussed and developed. [ABSTRACT FROM AUTHOR]

Workplace violence is a pervasive, perpetual, and underreported problem in the emergency department. Nurses experience devastating physical and psychological consequences owing to workplace violence exposure. Understanding workplace violence is challenging due to nurse underreporting. Improvement in capturing workplace violence cases can help drive data-informed, sustainable solutions to workplace violence prevention. The purpose of this project was to better capture the full extent of workplace violence in the emergency department through enhanced nurse workplace violence reporting. In collaboration with emergency nurses and management, the project team used a multi-interventional approach and designed a feasible electronic reporting instrument to capture workplace violence events in real time by reducing nurse reporting barriers. Participating nurses accessed the instrument by scanning a quick-response code with their mobile phones. This code was strategically located on wall flyers and individual name badge stickers. Data were collected using Qualtrics software and analyzed using SPSS Statistics, which summarized the descriptive statistics. Two months after implementation, the electronic reporting instrument recorded 94 quick response code scans and 59 workplace violence reports, resulting in a 1080% increase in ED workplace violence reporting compared with the 2 months prior to implementation. The 59 workplace violence reports comprised 78% registered nurses, 19% emergency medical technicians, and 3% other health care workers. Workplace violence events were most frequent from 12:01 pm to 6:00 pm in treatment rooms (37%), triage (29%), waiting room (19%), behavioral health section (15%), and hallway (12%). A multi-interventional approach, coupled with a feasible, readily available electronic reporting instrument, enhanced ED workplace violence reporting and facilitated a better capture of ED workplace violence. Although nurse underreporting is still likely occurring, an emergence of workplace violence data trends can provide data-driven solutions in workplace violence prevention. Continued efforts to reduce the barriers that inhibit reporting are needed to foster a safe and supportive culture surrounding workplace violence reporting. [ABSTRACT FROM AUTHOR]

Firms with correlated fundamentals often issue reports sequentially, leading to information spillovers. The theoretical literature has investigated multifirm reporting, but only when firms report simultaneously. We examine the implications of sequential reporting, where firms aim to maximize their market price and can manipulate their reports. The introduction of sequentiality significantly alters the biasing behavior of firms and the resulting informational environment relative to simultaneous reporting. In particular, a lead firm always manipulates more when reports are issued sequentially. Moreover, relative to simultaneous reporting, sequential reporting reduces the overall information available to the market about each firm, resulting in less efficient and less volatile prices. Additionally, we find that stronger correlation in firm fundamentals can amplify the lead firm's incentive for manipulation under sequentiality, in contrast to simultaneous reporting. We offer further results regarding, for example, market response coefficients, and provide a number of empirical implications. [ABSTRACT FROM AUTHOR]

Hate is widespread online, hits everyone, and carries negative consequences. Crowd moderation—user-assisted moderation through, e. g., reporting or counter-speech—is heralded as a potential remedy. We explore this potential by linking insights on online bystander interventions to the analogy of crowd moderation as a (lost) public good. We argue that the distribution of costs and benefits of engaging in crowd moderation forecasts a collective action problem. If the individual crowd member has limited incentive to react when witnessing hate, crowd moderation is unlikely to manifest. We explore this argument empirically, investigating several preregistered hypotheses about the distribution of individual-level costs and benefits of response options to online hate using a large, nationally representative survey of Danish social media users (N = 24,996). In line with expectations, we find that bystander reactions, especially costly reactions, are rare. Furthermore, we find a positive correlation between exposure to online hate and withdrawal motivations, and a negative (n-shaped) correlation with bystander reactions. [ABSTRACT FROM AUTHOR]

The current paper aims to conduct a comprehensive systematic review of the existing literature on web‐based Corporate Social Responsibility (CSR) disclosure practices and introduce suggestions for scholars in this research area. To achieve this main objective, a systematic literature review technique was adopted, consisting of the content analysis of 119 papers from different scientific databases utilizing specific inclusion and exclusion criteria. The findings of the study show that scholars have a strong and continuing interest in a variety of web‐based Corporate Social Responsibility disclosure (CSRD) aspects. Moreover, the investigation revealed that stakeholder, legitimacy, institutional, and Media‐Richness theories were more prevalent in the online CSRD literature. According to the investigation, the two key determinants of online CSRD are firm‐ and country‐level characteristics. The results further confirm that content analysis is the most common research methodology. Furthermore, the bulk of online CSRD studies are from Spain, Malaysia, and the United States. Moreover, findings indicate that samples of 91 up to 200 entities from listed companies from multiple industries and banks are the most common sample sizes and sectors. The review suggests that there is a gap in the use of mixed methodological studies. The current work has some limitations. In more detail, this study limited the search to reviewing 119 papers published in English peer‐reviewed journals that focused on web‐based CSR disclosure practices until February 2023, so there might be other academic studies accidentally missed. Future studies will require a mixed methodological approach, including quantitative (e.g., document analysis) and qualitative research methods (i.e., interviews and case studies), to examine, for example, the determinants (e.g., corporate governance mechanisms, cultural dimensions, ESG performance scores, and prosperity status like country governance, investment environment) and consequences (i.e., corporate cash holdings, credit ratings) of web‐based CSR disclosure in various sectors such as the banking sector, Universities, SMEs, and MNCs. The study reveals a strong interest in web‐based CSR aspects, emphasizing its significance in fostering societal relationships among businesses and their stakeholders. Furthermore, the study suggests that professional bodies, regulators, and policymakers should establish effective standards for CSRD on websites to ensure the quality, quantity, and type of information available. The originality of this paper derives from its being one of the first papers to date that analyses comprehensively and systematically all the articles related to internet CSR disclosure practices and brings out interesting directions for future research. [ABSTRACT FROM AUTHOR]