scholarly journals 55 How much do general practitioners know about the absolute value and possible harms of treatments for common long-term conditions? A questionnaire survey

2019 ◽  
Author(s):  
Julian Treadwell
Keyword(s):  
General Practitioners ◽  
Questionnaire Survey ◽  
Long Term Conditions ◽  
Absolute Value ◽  
The Absolute

Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management

2010 ◽  
Vol 7 (1) ◽  
pp. 47-71 ◽  
Author(s):  
John J. Morris ◽  
Indrarini Laksmana
Keyword(s):  
Earnings Management ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Discretionary Accruals ◽  
Control Group ◽  
Erp Systems ◽  
Absolute Value ◽  
The Absolute ◽  
The Impact

ABSTRACT: This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We find that over a ten-year period surrounding the implementation date, ERP implementers show a significant decrease in the absolute value of total discretionary accruals, while the control group does not. We further find that short-term discretionary accruals are driving the results, while long-term discretionary accruals show no significant change for either group.

Stomatal conductance and transpiration in shoots of Scots pine after 4-year exposure to elevated CO2 and temperature

1997 ◽  
Vol 75 (4) ◽  
pp. 552-561 ◽  
Author(s):  
Kai-Yun Wang ◽  
Seppo Kellomäki
Keyword(s):  
Elevated Temperature ◽  
Stomatal Conductance ◽  
Pinus Sylvestris ◽  
Water Use Efficiency ◽  
Water Use ◽  
Photon Flux ◽  
Absolute Value ◽  
Use Efficiency ◽  
The Absolute

Single Scots pines (Pinus sylvestris L.) trees were subjected to elevated temperature (year-round elevation), elevated CO2 (elevation from April 15 to September 15), and a combination of elevated temperature and CO2, for 4 years in open-topped chambers. Measurements and modelling were performed to determine if long-term growth at elevated CO2 concentration and temperature altered water use efficiency (WE) and the responses of stomatal conductance (gs) to photon flux density (Qp), the leaf-to-air vapour pressure difference (Dv), leaf temperature (Tl), and intercellular concentration of CO2 (Ci). Long-term elevation of CO2 led to a significant decline in the absolute value of gs at almost all levels of Qp, Dv, Ci, and Tl. Elevated temperature treatment increased the absolute value of gs only at higher Dv and Tl. The effect of the combination of elevated CO2 and temperature did not appear as a mean of the effects of the two single factors, while there was an interaction between the two factors. The modifications in the sensitivity of stomata, resulting from different treatments, did not have the same pattern as the change in gs, but depended on levels of Qp, Dv, and Tl. Compared with the control treatment, elevated concentration of CO2 or a combination of elevated CO2 and temperature led, on average, to 50 and 30% increases in WE, respectively, which can be attributed mainly to an increase in the rate of net assimilation. In contrast, elevated temperature alone did not significantly change WE, although transpiration rate was increased. Key words: long-term CO2 and temperature elevation, stomatal conductance, transpiration, water use efficiency, Pinus sylvestris.

scholarly journals GPs’ understanding of the benefits and harms of treatments for long-term conditions: an online survey

BJGP Open ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. bjgpopen20X101016 ◽  
Author(s):  
Julian Stephen Treadwell ◽  
Geoff Wong ◽  
Coral Milburn-Curtis ◽  
Benjamin Feakins ◽  
Trisha Greenhalgh
Keyword(s):  
Decision Making ◽  
Online Survey ◽  
Treatment Effects ◽  
Clinical Decision Making ◽  
Absolute Risk ◽  
Clinical Decision ◽  
Long Term Conditions ◽  
The Absolute ◽  
The Uk

BackgroundGPs prescribe multiple long-term treatments to their patients. For shared clinical decision-making, understanding of the absolute benefits and harms of individual treatments is needed. International evidence shows that doctors’ knowledge of treatment effects is poor but, to the authors knowledge, this has not been researched among GPs in the UK.AimTo measure the level and range of the quantitative understanding of the benefits and harms of treatments for common long-term conditions (LTCs) among GPs.Design & settingAn online cross-sectional survey was distributed to GPs in the UK.MethodParticipants were asked to estimate the percentage absolute risk reduction or increase conferred by 13 interventions across 10 LTCs on 17 important outcomes. Responses were collated and presented in a novel graphic format to allow detailed visualisation of the findings. Descriptive statistical analysis was performed.ResultsA total of 443 responders were included in the analysis. Most demonstrated poor (and in some cases very poor) knowledge of the absolute benefits and harms of treatments. Overall, an average of 10.9% of responses were correct allowing for ±1% margin in absolute risk estimates and 23.3% allowing a ±3% margin. Eighty-seven point seven per cent of responses overestimated and 8.9% of responses underestimated treatment effects. There was no tendency to differentially overestimate benefits and underestimate harms. Sixty-four point eight per cent of GPs self-reported ‘low’ to ‘very low’ confidence in their knowledge.ConclusionGPs’ knowledge of the absolute benefits and harms of treatments is poor, with inaccuracies of a magnitude likely to meaningfully affect clinical decision-making and impede conversations with patients regarding treatment choices.

Evaluating Sustainability on Projects Using Indicators

2013 ◽  
pp. 1313-1330
Author(s):  
Jude Talbot ◽  
Ray Venkataraman
Keyword(s):  
Environmental Effects ◽  
Sustainability Indicators ◽  
Resource Extraction ◽  
Absolute Value ◽  
Sustainability Indicator ◽  
Multi Level ◽  
The Absolute ◽  
Indicator Sets

The concept of balancing people, planet, and profit to maximize the absolute value of an enterprise is known as sustainability. It is concerned with the economic, social, and environmental effects of an enterprise in the long term. However, in practice, this definition does not provide companies with a meaningful framework to integrate sustainability into their projects, which by definition are one-off endeavors. Given this divide between the long-term nature of sustainability and the temporary nature of projects, companies have found it difficult to incorporate relevant sustainability indicators into project baselines. In this chapter, the authors examine a methodology for integrating sustainability into project baselines for consultants in the industrial and resource extraction fields. The methodology is comprised of an indicator set and a procedure for using the indicator set. This chapter’s goal is to help standardize the sustainability process, making it easier to implement and more mainstream. The objectives of this chapter are: (1) identify different sustainability indicator sets and their strengths and weaknesses; (2) explain what a multi-level analytical hierarchy project is and why it is important to integrating sustainability into such projects; and (3) state the steps in a procedure to integrate sustainability into project baselines.

scholarly journals Incentive Function of Audit Opinion for the Increase of Regional Operational Expenditure and Own-Source Revenues Through Sensitivity Analysis in Indonesia

2020 ◽  
Vol 11 (1) ◽  
pp. 20
Author(s):  
Muhammad Ikbal Abdullah ◽  
Andi Chairil Furqan ◽  
Nina Yusnita Yamin ◽  
Fahri Eka Oktora
Keyword(s):  
Sensitivity Analysis ◽  
Significant Influence ◽  
Provincial Government ◽  
Sensitivity Testing ◽  
Audit Opinion ◽  
Absolute Value ◽  
Operating Expenditure ◽  
The Absolute ◽  
Operational Expenditure

This study aims to analyze the sensitivity testing using measurements of realization of regional own-source revenues and operating expenditure and to analyze the extent of the effect of sample differences between Java and non-Java provinces by using samples outside of Java. By using sensitivity analysis, the results found the influence of audit opinion on the performance of the provincial government mediated by the realization of regional operating expenditure. More specifically, when using the measurement of the absolute value of the realization of regional operating expenditure it was found that there was a direct positive and significant influence of audit opinion on the performance of the Provincial Government. However, no significant effect of audit opinion was found on the realization value of regional operating expenditure and the effect of the realization value of regional operating expenditure on the performance of the Provincial Government. This result implies that an increase in audit opinion will be more likely to be used as an incentive for the Provincial Government to increase the realization of regional operating expenditure.

Die Bedeutung der Homogenisationsart und -intensität für die Größe und Konstanz der Sauerstoffaufnahme von Meerschweinchen-Leberhomogenat / The Influence of Mode and Intensity of Homogenization on the Absolute Value and Stability of Oxygen Consumption of Guinea Pig Liver Homogenates

1977 ◽  
Vol 32 (11-12) ◽  
pp. 908-912 ◽  
Author(s):  
H. J. Schmidt ◽  
U. Schaum ◽  
J. P. Pichotka
Keyword(s):  
Oxygen Uptake ◽  
Guinea Pig ◽  
Measuring Time ◽  
Pig Liver ◽  
Absolute Value ◽  
Modified Method ◽  
Simultaneous Measurements ◽  
Liver Homogenates ◽  
The Absolute ◽  
Guinea Pig Liver

Abstract The influence of five different methods of homogenisation (1. The method according to Potter and Elvehjem, 2. A modification of this method called Potter S, 3. The method of Dounce, 4. Homogenisation by hypersonic waves and 5. Coarce-grained homogenisation with the “Mikro-fleischwolf”) on the absolute value and stability of oxygen uptake of guinea pig liver homogenates has been investigated in simultaneous measurements. All homogenates showed a characteristic fall of oxygen uptake during measuring time (3 hours). The modified method according to Potter and Elvehjem called Potter S showed reproducible results without any influence by homogenisation intensity.

Skeletal and cardiac muscle protein turnover during cold acclimation in young rats

2000 ◽  
Vol 278 (3) ◽  
pp. R705-R711 ◽  
Author(s):  
T. A. McAllister ◽  
J. R. Thompson ◽  
S. E. Samuels
Keyword(s):  
Skeletal Muscle ◽  
Protein Synthesis ◽  
Cardiac Muscle ◽  
Cold Acclimation ◽  
Protein Turnover ◽  
Muscle Protein ◽  
Muscle Protein Turnover ◽  
Protein Mass ◽  
The Absolute

The effect of long-term cold exposure on skeletal and cardiac muscle protein turnover was investigated in young growing animals. Two groups of 36 male 28-day-old rats were maintained at either 5°C (cold) or 25°C (control). Rates of protein synthesis and degradation were measured in vivo on days 5, 10, 15, and 20. Protein mass by day 20 was ∼28% lower in skeletal muscle (gastrocnemius and soleus) and ∼24% higher in heart in cold compared with control rats ( P < 0.05). In skeletal muscle, the fractional rates of protein synthesis ( k syn) and degradation ( k deg) were not significantly different between cold and control rats, although k syn was lower (approximately −26%) in cold rats on day 5; consequent to the lower protein mass, the absolute rates of protein synthesis (approximately −21%; P < 0.05) and degradation (approximately −13%; P < 0.1) were lower in cold compared with control rats. In heart, overall, k syn(approximately +12%; P < 0.1) and k deg(approximately +22%; P < 0.05) were higher in cold compared with control rats; consequently, the absolute rates of synthesis (approximately +44%) and degradation (approximately +54%) were higher in cold compared with control rats ( P < 0.05). Plasma triiodothyronine concentration was higher ( P < 0.05) in cold compared with control rats. These data indicate that long-term cold acclimation in skeletal muscle is associated with the establishment of a new homeostasis in protein turnover with decreased protein mass and normal fractional rates of protein turnover. In heart, unlike skeletal muscle, rates of protein turnover did not appear to immediately return to normal as increased rates of protein turnover were observed beyond day 5. These data also indicate that increased rates of protein turnover in skeletal muscle are unlikely to contribute to increased metabolic heat production during cold acclimation.

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