Grey Paints: Using Earnings Quality Concepts to Clarify the Earnings Measurement Process

This case uses the concepts of earnings quality and earnings management to illustrate the inherent ambiguity in the earnings measurement process. Accounting students are often uncomfortable with ambiguity. Students want faculty to provide them with a single correct answer, such as the precise earnings for a given time period. Accounting textbooks rarely address this perception; we have yet to find a textbook that illustrates a range of acceptable amounts. This case demonstrates that earnings can be, and often are, ambiguous in the real world.

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Teaching pervasive skills to South African accounting students

Southern African Business Review ◽

10.25159/1998-8125/5645 ◽

2019 ◽

Vol 18 (1) ◽

pp. 53-79 ◽

Cited By ~ 13

Author(s):

K Barac ◽

L Du Plessis

Keyword(s):

South African ◽

Real World ◽

Teaching Methods ◽

Competency Framework ◽

Accounting Students ◽

The Real ◽

South African Institute ◽

South African Universities ◽

The University ◽

Chartered Accountants

Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency framework and expects South African universities offering its accredited programmes to produce graduates able to demonstrate such skills at acceptable levels of competence upon entry into the workplace. This study investigates the manner in which SAICA-accredited South African universities offer and teach pervasive skills, and attempts to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not. These views were solicited through an e-mailed questionnaire. The study found that although the development of pervasive skills is an outcome largely included in these accredited undergraduate programmes, their presentation and integration into the courses vary considerably, and more integration of pervasive skills into course majors should be considered. Teaching methods and practices followed by the universities show significant diversity, and this result corresponds with those reported elsewhere in the literature. It is a concern that there is only limited use of research-based projects in these undergraduate programmes. An interesting finding of the study was that heads of departments perceive the acquisition of some pervasive skills to be best achieved in the real-world, practical workplace, rather than in the theoretical confines of the universities’ lectures and tutorials.

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Trends over time in survival in patients with urothelial carcinoma in the real-world: A multicenter analysis.

Journal of Clinical Oncology ◽

10.1200/jco.2021.39.6_suppl.412 ◽

2021 ◽

Vol 39 (6_suppl) ◽

pp. 412-412

Author(s):

Sunil Samnani ◽

Zachary William Neil Veitch ◽

Jeenan Kaiser ◽

Carlos Stecca ◽

Husam Alqaisi ◽

...

Keyword(s):

Urothelial Carcinoma ◽

Real World ◽

Surgical Techniques ◽

Disease Free Survival ◽

Novel Therapies ◽

Free Survival ◽

The Real ◽

Time Period ◽

Platinum Based Chemotherapy ◽

Over Time

412 Background: Patients with muscle-invasive bladder cancer (MIBC) historically have poor long-term outcomes, with nearly 50% developing metastatic disease. Similarly, patients with metastatic urothelial carcinoma (mUC) have had median overall survivals of less than 2 years. Novel therapies have been implemented over time in attempts to improve outcomes. This study evaluates trends in survival over time in patients with MIBC and mUC treated in the real-world setting. Methods: Retrospective data was collected from two major cancer centres in Alberta and the Princess Margaret Cancer Centre in Ontario, Canada. Consecutive patients treated with platinum-based chemotherapy between 01/2005 and 01/2018 who had confirmed MIBC or mUC were evaluated. Patients were excluded if they had been treated as part of a clinical trial in the first-line setting. Patients were categorized based on year of diagnosis at presentation: time period 1 (T1) diagnosed between 01/2005 and 12/2011, and time period 2 (T2) diagnosed between 01/2012 and 12/2018. The co-primary endpoints were disease-free survival (DFS) for MIBC, progression-free survival (PFS) for mUC, and overall survival (OS) for both. Results: 572 patients were included, 196 (78% male; median age 63.8 years) had MIBC and 376 (76% male; median age 68.4 years) were treated for mUC. Amongst patients with MIBC, 33% (65) were treated in T1 and 67% (131) in T2. Median DFS and OS were significantly improved in T2 compared to T1 for patients with MIBC (Table). On multivariate analysis, earlier year of diagnosis and ECOG status ≥2 was independently associated with poor outcomes (p=0.016 and p=0.008, respectively). Amongst patients with mUC, 205 (55%) were treated in T1 and 171 (45%) in T2. Median PFS and OS did not significantly improve over time in patients with mUC from T1 to T2 (Table). Conclusions: In this real-world analysis, outcomes for patients with MIBC have significantly improved over time. This is likely attributed to standardization of perioperative chemotherapy protocols and improvements in surgical techniques. Similar improvements have not yet been demonstrated for patients with mUC during the two time periods. However, novel therapies (eg. immunotherapy) were only approved in 2017. Future analysis may explore the reasons for improvement in patients with MIBC and will evaluate outcomes in mUC patients treated from 2017 onwards. CI= confidence interval, HR= hazard ratio. [Table: see text]

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Identifying Real-world Credible Experts in the Financial Domain

Digital Threats: Research and Practice ◽

10.1145/3446783 ◽

2021 ◽

Vol 2 (2) ◽

pp. 1-14

Author(s):

Teng-Chieh Huang ◽

Razieh Nokhbeh Zaeem ◽

K. Suzanne Barber

Keyword(s):

Social Media ◽

Real World ◽

Online Social Networks ◽

The Internet ◽

Automatic Identification ◽

The Real ◽

Time Period ◽

Media Credibility ◽

Financial Domain ◽

Twitter Users

Establishing a solid mechanism for finding credible and trustworthy people in online social networks is an important first step to avoid useless, misleading, or even malicious information. There is a body of existing work studying trustworthiness of social media users and finding credible sources in specific target domains. However, most of the related work lacks the connection between the credibility in the real-world and credibility on the Internet, which makes the formation of social media credibility and trustworthiness incomplete. In this article, working in the financial domain, we identify attributes that can distinguish credible users on the Internet who are indeed trustworthy experts in the real-world. To ensure objectivity, we gather the list of credible financial experts from real-world financial authorities. We analyze the distribution of attributes of about 10K stock-related Twitter users and their 600K tweets over six months in 2015/2016, and over 2.6M typical Twitter users and their 4.8M tweets on November 2nd, 2015, comprising 1% of the entire Twitter in that time period. By using the random forest classifier, we find which attributes are related to real-world expertise. Our work sheds light on the properties of trustworthy users and paves the way for their automatic identification.

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Evaluating Mental Health Services; How Do Programs for Children “Work” in the Real World? Edited by Carol T. Nixon & Denine A. Northrup. Sage, Thousand Oaks CA, 1997. pp. 306. £16.60 (pb).

Journal of Child Psychology and Psychiatry ◽

10.1017/s0021963098222918 ◽

1998 ◽

Vol 39 (6) ◽

pp. 935-936

Author(s):

Anne Worrall-Davies

Keyword(s):

Mental Health ◽

Mental Health Services ◽

Health Services ◽

Real World ◽

The Real

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Current Issues: Evidence-Based Practice for the Real World: Thoughts on Clinical Education in Communication Disorders

Perspectives on Administration and Supervision ◽

10.1044/aas20.3.100 ◽

2010 ◽

Vol 20 (3) ◽

pp. 100-105 ◽

Cited By ~ 3

Author(s):

Anne K. Bothe

Keyword(s):

Clinical Education ◽

Real World ◽

Evidence Based Practice ◽

Communication Disorders ◽

University Faculty ◽

Evidence Based ◽

Speech Language Pathology ◽

Basic Principles ◽

The Real ◽

Language Pathology

This article presents some streamlined and intentionally oversimplified ideas about educating future communication disorders professionals to use some of the most basic principles of evidence-based practice. Working from a popular five-step approach, modifications are suggested that may make the ideas more accessible, and therefore more useful, for university faculty, other supervisors, and future professionals in speech-language pathology, audiology, and related fields.

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