Robust neural modeling for the cross-sectional analysis of accounting information

2007 ◽  
Vol 177 (2) ◽  
pp. 1232-1252 ◽  
Author(s):  
Manuel Landajo ◽  
Javier de Andrés ◽  
Pedro Lorca
Keyword(s):  
Accounting Information ◽  
Neural Modeling ◽  
Cross Sectional ◽  
Cross Sectional Analysis ◽  
The Cross ◽  
Sectional Analysis

An Examination of Audit Report Lag for Banks: A Panel Data Approach

2000 ◽  
Vol 19 (2) ◽  
pp. 159-174 ◽  
Author(s):  
B. Charlene Henderson ◽  
Steven E. Kaplan
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Panel Data Analysis ◽  
Explanatory Power ◽  
Omitted Variables ◽  
Audit Report ◽  
Cross Sectional ◽  
Cross Sectional Analysis ◽  
The Cross ◽  
Sectional Analysis

This study investigates the determinants of audit report lag (ARL) for a sample of banks. Researchers have been interested in the determinants of ARL, in part, because it impacts the timeliness of public disclosures. However, prior ARL research has relied exclusively on regression analysis of cross-sectional samples of companies from many industries. In addition to focusing exclusively on banks, panel data analysis is introduced and compared with cross-sectional analysis to demonstrate its power in dynamic settings and its potential to improve estimation. Results reveal important differences between cross-sectional analysis and panel data analysis. First, bank size is negatively related to ARL in cross-section but positively related to ARL using panel data analysis. The cross-sectional size estimate is subject to omitted variables bias, and furthermore, cross-sectional analysis fails to capture variation in size over time in relation to ARL. Panel data analysis both accounts for omitted variables and captures the dynamics of the relationship between size and ARL. As well, the panel data model's explanatory power far exceeds that of the cross-sectional model. This is primarily due to the panel model's use of firm-specific intercepts that both capture the role of reporting tradition and eliminate heterogeneity bias. Thus, panel data analysis proves to be a powerful tool in the analysis of ARL.

Association between the FINDRISC score and the risk of metabolic syndrome and hepatic steatosis

2020 ◽  
Vol 41 (Supplement_2) ◽  
Author(s):  
D Godoi Bernardes Da Silva ◽  
R Dias Santos ◽  
M Sommer Bittencourt ◽  
J.A.M Carvalho ◽  
M Franken ◽  
...  
Keyword(s):  
Metabolic Syndrome ◽  
Hepatic Steatosis ◽  
Longitudinal Analysis ◽  
Metabolic Diseases ◽  
Low Cost ◽  
Cross Sectional ◽  
Predictive Values ◽  
Cross Sectional Analysis ◽  
The Cross ◽  
Sectional Analysis

Abstract Introduction The Finnish Diabetes Risk Score (FINDRISC) was developed in Europe to predict type 2 diabetes mellitus (T2DM) risk without need of laboratory tests. Small cross-sectional studies analyzed the association between RF with metabolic syndrome (MS) or hepatic steatosis (HS). Our objective was to test the association of FINDRISC with MS or HS, in a transversal and longitudinal way. Methods In 41,668 individuals (age 41.9±9.7 years; 30.8% women) who underwent health evaluation between 2008 and 2016 in a single centre in Brazil, we tested the transversal association between FINDRISC and MS or HS, in multivariate models. The same analyzes were performed longitudinally in non-diabetic subgroups, followed for 5±3 years, to test the predictive value of FINDRISC and the incidental risk of MS (n=10,075 individuals) or HS (n=7,097 individuals), using logistic regression. Models were adjusted for confounders such as sex, use of medications for dyslipidemia, smoking, and baseline plasma levels of glucose, creatinine and lipids. A receiver operating characteristic (ROC) curve was used to evaluate the discriminative and predictive values of FINDRISC for MS and HS. Results In the cross-sectional analysis, 2,252 (5%) individuals had MS and 14,176 (34%) HS. In the longitudinal analysis, there were 302 cases of incidental MS (2%) and 1,096 cases of HS (15%). FINDRISC was independently associated with MS and HS in the cross-sectional analysis (respectively, OR 1.27, 95% CI: 1.25–1.28, P<0.001; and OR 1.21, 95% CI: 1.20–1.22, P<0.001, per FINDRISC unit) and in longitudinal analysis (respectively, OR of 1.18, 95% CI: 1.15–1.21, P<0.001; and OR of 1.10, 95% CI: 1.08–1.11, P<0.001, per FINDRISC unit). In comparison with individuals with low FINDRISC, those with moderate, high and very high values showed significant and proportional increases of the 12 to 77 fold in the chance of current SM (P<0.001) and 3 to 10 fold in the chance of HS (P<0.001). During follow-up, these increases were 3 to 10 fold in the chance of incidental MS (P<0.001) and 1 to 3 fold in the chance of HS (P<0.001). The AUC from cross-sectional analysis for MS and HS were respectively 0.82 (95% CI 0.81–0.83) and 0.76 (95% CI 0.75–0.76), and in longitudinal analysis 0.73 (95% CI 0.70–0.76) and 0.63 (95% CI 0.61–0.65), respectively. Conclusion FINDRISC was associated with the presence and onset of MS and HS, but it predicted better metabolic syndrome risk than hepatic steatosis. Therefore, this simple, practical and low-cost score can be useful for population screening and identification of subgroups of individuals at higher risk future metabolic diseases. Funding Acknowledgement Type of funding source: None

scholarly journals Cross-Sectional Analysis of the Resistance of Rc Members Subjected to Bending With/without Axial Force

2021 ◽  
Author(s):  
Marek Lechman
Keyword(s):  
Cross Section ◽  
Axial Force ◽  
Rectangular Cross Section ◽  
Bending Moment ◽  
Equilibrium Equations ◽  
Cross Sectional ◽  
Cross Sectional Analysis ◽  
Nonlinear Stress ◽  
The Cross ◽  
Sectional Analysis

The paper presents section models for analysis of the resistance of RC members subjected to bending moment with or without axial force. To determine the section resistance the nonlinear stress-strain relationship for concrete in compression is assumed, taking into account the concrete softening. It adequately describes the behavior of RC members up to failure. For the reinforcing steel linear elastic-ideal plastic model is applied. For the ring cross-section subjected to bending with axial force the normalized resistances are derived in the analytical form by integrating the cross-sectional equilibrium equations. They are presented in the form of interaction diagrams and compared with the results obtained by testing conducted on RC columns under eccentric compression. Furthermore, the ultimate normalized bending moment has been derived for the rectangular cross-section subjected to bending without axial force. It was applied in the cross-sectional analysis of steel and concrete composite beams, named BH beams, consisting of the RC rectangular core placed inside a reversed TT welded profile. The comparisons made indicated good agreements between the proposed section models and experimental results.

Association between the Prime Diet Quality Score and depressive symptoms in a Mediterranean population with metabolic syndrome. Cross-sectional and 2-year follow-up assessment from PREDIMED-PLUS study

2021 ◽  
pp. 1-25
Author(s):  
Naomi Cano-Ibáñez ◽  
Lluis Serra-Majem ◽  
Sandra Martín-Peláez ◽  
Miguel Ángel Martínez-González ◽  
Jordi Salas-Salvadó ◽  
...  
Keyword(s):  
Depressive Symptoms ◽  
Diet Quality ◽  
Quality Score ◽  
High Quality ◽  
Cross Sectional ◽  
Cross Sectional Analysis ◽  
Prevalence Of Depression ◽  
The Cross ◽  
Sectional Analysis

Abstract The burden of depression is increasing worldwide, specifically in older adults. Unhealthy dietary patterns may partly explain this phenomenon. In the Spanish PREDIMED-Plus study we explored (1) the cross-sectional association between the adherence to the Prime Diet Quality Score- (PDQS), an a priori-defined high-quality food pattern and the prevalence of depressive symptoms at baseline (cross-sectional analysis), and (2) the prospective association of baseline PDQS with changes in depressive symptomatology after 2 years of follow-up. After exclusions, we assessed 6612 participants in the cross-sectional analysis and 5523 participants in the prospective analysis. An energy-adjusted high-quality dietary score (PDQS) was assessed using a validated food-frequency questionnaire (FFQ). The cross-sectional association between PDQS and the prevalence of depression, presence of depressive symptoms and prospectively assessed changes in depressive symptoms was evaluated through multivariable regression models (logistic and linear models and mixed linear-effects models). PDQS was inversely associated with depressive status in the cross-sectional analysis. Participants in the highest quintile of PDQS (Q5) showed a significantly reduced odds of depression prevalence as compared to participants in the lowest quartile of PDQS (Q1) [OR (95%) CI= 0.82 (0.68, 0.98))]. The baseline prevalence of depression decreased across PDQS quintiles (p for trend=0.015). A statistically significant association between PDQS and changes in depressive symptoms after 2-y follow-up was found (β (95%) CI = −0.67 z-score (−1.17, −0.18). A higher PDQS was cross-sectionally related to a lower depressive status. Nevertheless, the null finding in our prospective analysis, raises the possibility of reverse causality. Further prospective investigation is required to ascertain the association between PDQS and changes in depressive symptoms along time.

scholarly journals Advancing the methodology for predicting the safety effects of highway design and operational elements

2021 ◽  
Author(s):  
Taha Saleem
Keyword(s):  
Human Error ◽  
Empirical Bayes ◽  
Road Traffic ◽  
Cross Sectional ◽  
Highway Design ◽  
Road Traffic Crashes ◽  
Cross Sectional Analysis ◽  
The World ◽  
The Cross ◽  
Sectional Analysis

Road traffic crashes are one of the major causes of deaths and injuries around the world killing approximately 1.2 million people and injuring over 50 million every year. One of the primary goals of transportation agencies around the world is to reduce crashes as well as minimize the potential for human error and provide a forgiving road environment. Estimating the safety effects of highway design and operational elements is essential in achieving this goal. This research is divided into two components aimed at advancing the methodology for estimating these effects. The first component looks at evaluating the potential of cross-sectional analysis for developing crash modification factors/functions (CMFs/CMFunctions) used to represent the effects of safety treatments on crashes. First, the cross-sectional approach was used to investigate the safety effects of horizontal curvature on rural two-lane highways, which would be impossible to evaluate with before-after data. Second, this approach was further evaluated using databases of sites that were actually treated and similar, but untreated reference sites. The treatment databases for this part consisted of combination rumble strips (center line plus shoulder), wet reflective pavement markings and intersection conflict warning systems. The results from the cross-sectional analysis were then compared to recent studies where empirical Bayes before-after analysis was conducted with the same dataset used for the cross-sectional analysis. The results were promising in that the effects from the cross-sectional and before-after studies were reasonably comparable in each case. In addition, it was possible in some cases to relate the CMF to application circumstances by developing CMFunctions, providing results that could not be achieved in the before-after studies. The second component of this research involved development of roundabout crash predictions using conflicting volumes and delays, which could only be estimated from turning movement counts that are rarely collected at roundabouts. The object was to determine whether the considerable extra effort to collect these data would be worthwhile. The developed models were compared to the traditional models based on approach flows. The results suggest that collecting turning movement data, which is also required for capacity analysis, would be worthwhile for evaluating roundabout safety.

Common Carotid Artery Flow Parameters Predict the Incidence of Hypertension

Hypertension ◽  
2021 ◽  
Vol 78 (6) ◽  
pp. 1711-1718
Author(s):  
Nobuo Sasaki ◽  
Ryo Maeda ◽  
Ryoji Ozono ◽  
Yukiko Nakano ◽  
Yukihito Higashi
Keyword(s):  
Carotid Artery ◽  
Common Carotid Artery ◽  
Cohort Analysis ◽  
Resistance Index ◽  
Cross Sectional ◽  
Incident Hypertension ◽  
Cross Sectional Analysis ◽  
Flow Parameters ◽  
The Cross ◽  
Sectional Analysis

The resistance index (RI) and pulsatility index (PI) in the common carotid artery (CCA) reflect vascular resistance and aortic stiffness. We investigated the association of these CCA flow parameters with the prevalence and incidence of hypertension, with comparison to the intima-media thickness (IMT). The cross-sectional analysis included 2660 participants who underwent carotid artery ultrasonography. Of those, 1249 normotensive participants at baseline were enrolled in the retrospective cohort analysis. A high RI, high PI, and increased IMT were indicated based on the optimal cutoff values in a receiver operating characteristic curve analysis. RI (β=0.158, P <0.001) and PI (β=0.130, P <0.001) were significantly associated with systolic blood pressure in the cross-sectional analysis. Over a mean 5.1-year follow-up period, 524 participants developed hypertension. A high RI (odds ratio [OR], 1.65; P <0.001), high PI (OR, 1.63; P <0.001), and increased IMT (OR, 1.40; P =0.017) were significant predicators for incident hypertension. Combining IMT and the PI, a high PI alone (OR, 1.52; P =0.008) was a significant predicator for incident hypertension, whereas increased IMT alone was not significantly associated with the risk of hypertension. The group with both increased IMT and a high PI had the highest risk of hypertension (OR, 2.24; P <0.001). Similar results were obtained from the analysis of IMT and RI, suggesting that CCA parameters evaluated by ultrasonography may help identify individuals at high risk of hypertension. In particular, CCA flow parameters are better predictors.

scholarly journals Family structure and childhood obesity: results of the IDEFICS Project

2013 ◽  
Vol 17 (10) ◽  
pp. 2307-2315 ◽  
Author(s):  
Annarita Formisano ◽  
Monica Hunsberger ◽  
Karin Bammann ◽  
Barbara Vanaelst ◽  
Dénes Molnar ◽  
...  
Keyword(s):  
Childhood Obesity ◽  
Family Structure ◽  
Primary Schools ◽  
Normal Weight ◽  
Study Cohort ◽  
Only Child ◽  
Cross Sectional ◽  
Cross Sectional Analysis ◽  
The Cross ◽  
Sectional Analysis

AbstractObjectiveTo analyse the association between family structure and adiposity in children.DesignCross-sectional and longitudinal analysis of the IDEFICS (Identification and prevention of dietary- and lifestyle-induced health effects in children and infants) study cohort.SettingPrimary schools and kindergartens.SubjectsChildren (n 12 350; aged 7·9 (sd 1·8) years) for the cross-sectional analysis and children (n 5236; at baseline: normal weight, aged 5·9 (sd 1·8) years) for the longitudinal study underwent anthropometry. Family structure was analysed as (i) number and type of cohabiting adults and (ii) number of siblings.ResultsIn the cross-sectional analysis, after controlling for covariates, children living with grandparents had significantly higher BMI Z-score than those living with both parents (0·63; 95 % CI 0·33, 0·92 v. 0·19; 95 % CI 0·17, 0·22; P < 0·01); in addition, the higher the number of siblings, the lower the BMI Z-score (only child = 0·31; 95 % CI 0·24, 0·38; 1 sibling = 0·19; 95 % CI 0·16, 0·23; 2 siblings = 0·15; 95 % CI 0·09, 0·20; >2 siblings = 0·07, 95 % CI 0·04, 0·19; P < 0·001). Over the 2-year follow-up, differences in weight gain were observed across family-structure categories. Further, the risk of incidence of overweight/obesity was significantly lower the higher the number of siblings living in the household (v. only child: 1 sibling = 0·74, 95 % CI 0·57, 0·96; 2 siblings = 0·63, 95 % CI 0·45, 0·88; >2 siblings = 0·40, 95 % CI 0·21, 0·77), independently of confounders.ConclusionsThe study suggests that an independent association between family structure and childhood obesity exists.

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