scholarly journals Accountant’s professional judgment: behavioral aspect

2021 ◽  
Keyword(s):  
Professional Judgment ◽  
Behavioral Aspect

Research Consumerism 101: Evaluating External Evidence of Treatment Effectiveness

2008 ◽  
Vol 17 (2) ◽  
pp. 43-49
Author(s):  
James L. Coyle
Keyword(s):  
Treatment Effectiveness ◽  
Code Of Ethics ◽  
Oropharyngeal Dysphagia ◽  
Clinical Importance ◽  
Professional Services ◽  
Adverse Outcomes ◽  
Professional Judgment ◽  
Evidence Based ◽  
Intervention Selection ◽  
Published Research

Abstract The modern clinician is a research consumer. Rehabilitation of oropharyngeal impairments, and prevention of the adverse outcomes of dysphagia, requires the clinician to select interventions for which evidence of a reasonable likelihood of a successful, important outcome exists. The purpose of this paper is to provide strategies for evaluation of published research regarding treatment of oropharyngeal dysphagia. This article utilizes tutorial and examples to inform and educate practitioners in methods of appraising published research. It provides and encourages the use of methods of efficiently evaluating the validity and clinical importance of published research. Additionally, it discusses the importance of the ethical obligation we, as practitioners, have to use evidence-based treatment selection methods and measurement of patient performance during therapy. The reader is provided with tactics for evaluating treatment studies to establish a study's validity and, thereby, objectively select interventions. The importance of avoiding subjective or unsubstantiated claims and using objective methods of generating empirical clinical evidence is emphasized. The ability to evaluate the quality of research provides clinicians with objective intervention selection as an important, essential component of evidence-based clinical practice. ASHA Code of Ethics (2003): Principle I, Rule F: “Individuals shall fully inform the persons they serve of the nature and possible effects of services rendered and products dispensed…” (p. 2) Principle I, Rule G: “Individuals shall evaluate the effectiveness of services rendered and of products dispensed and shall provide services or dispense products only when benefit can reasonably be expected.” (p. 2) Principle IV, Rule G: “Individuals shall not provide professional services without exercising independent professional judgment, regardless of referral source or prescription.” (p. 4)

Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement

2020 ◽  
Vol 23 (11) ◽  
pp. 1291-1312
Author(s):  
N.V. Zyleva
Keyword(s):  
Oil And Gas ◽  
Economic Security ◽  
The State ◽  
Professional Judgment ◽  
Production Sharing ◽  
Security Service ◽  
Geological Information ◽  
Oil And Gas Companies ◽  
Mineral Reserves ◽  
Economic Risks

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposals to arrange accounting of intangible exploration assets (geological information on mineral reserves) and finished products (the part of the extracted minerals owned by the investor and the part owned by the State). Conclusions. As strategic minerals, oil and gas are the targets of various economic risks. Professionals familiar with the specifics of accounting operations in the implementation of the production sharing agreement should be prepared to prevent these risks. The results obtained can be used to design accounting policies and develop local regulations on the tasks and functions of the economic security service of the organization implementing the production sharing agreement.

Behavioral aspect of pain in laryngological (ENT) patients

2018 ◽  
Vol 31 (4) ◽  
Author(s):  
Anna M. Lotowska-Cwiklewska ◽  
Piotr Jakubow ◽  
Urszula Kosciuczuk
Keyword(s):  
Behavioral Aspect

How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

2020 ◽  
Vol 39 (3) ◽  
pp. 133-160
Author(s):  
Lili Jiu ◽  
Bin Liu ◽  
Yuanyuan Liu
Keyword(s):  
Accounting Standards ◽  
Financial Statement ◽  
Professional Judgment ◽  
Audit Process ◽  
Personal Style ◽  
Audit Firm ◽  
Market Participants ◽  
Audit Firms ◽  
Audit Reports ◽  
Practical Implications

SUMMARY In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of signing auditors are revealed in audit reports and accounting standards are principle based. After controlling for audit firm style, we find that firm pairs with shared signing auditors have incrementally greater comparability. Our results indicate that individual auditors exhibit their own personal style in implementing accounting standards and exercising professional judgment in the audit process. Overall, our study underscores the association between individual auditors and comparability, with practical implications for market participants and policymakers.

Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets

2014 ◽  
Vol 30 (2) ◽  
pp. 113-126 ◽  
Author(s):  
Dominic Detzen ◽  
Tobias Stork genannt Wersborg ◽  
Henning Zülch
Keyword(s):  
Real Life ◽  
Accounting Standards ◽  
Point Of View ◽  
Professional Judgment ◽  
Economic Point ◽  
Instructional Resource

ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions of impairment tests under IFRS and U.S. GAAP with respect to applicable accounting standards, definitions, value concepts, and frequency of application. In addition, the case encourages students to discuss the impairment regime from an economic point of view. The second part of the instructional resource continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students are to exercise in the case.

scholarly journals 344 The Ag Guide serves as a primary standard for animal scientists and AAALAC accreditation of Ag research programs

2020 ◽  
Vol 98 (Supplement_4) ◽  
pp. 71-72
Author(s):  
Janeen Salak-Johnson
Keyword(s):  
Animal Welfare ◽  
Primary Standard ◽  
Animal Research ◽  
Third Party ◽  
Best Interests ◽  
Professional Judgment ◽  
High Quality ◽  
Accreditation Program ◽  
Agricultural Animal ◽  
Animal Care

Abstract Institutions that engage in animal research and production must ensure that high standards of animal care and use meet expectations of society while being ethical stewards of the animals they use in research. In order to achieve engagement in best practices, the Ag Guide is the most appropriate standard for assessing agricultural animals used in research and teaching. The Ag Guide minimizes the potential to overuse performance standards while enhancing the ability to appropriately address specific performance-derived exceptions to situations for which they have been validated. The primary objectives of the standards established in the Ag Guide are well-aligned with the goals of the AAALAC International accreditation program. The Ag Guide provides scientifically-sound, performance-based approaches to animal care and housing, which meet the expectations of AAALAC’s accreditation program. AAALAC provides a third-party peer review of all facets of the animal care and use program that serves as an effective mechanism to ensure institutions meet the standards of the Ag Guide. The process is designed to help identify the strengths and weaknesses of the program to ensure high-quality scientific outcomes and a high level of animal welfare. AAALAC accreditation program for agricultural animal research program is built on the cornerstone of the Ag Guide standards and connects science and responsible animal care. AAALAC accreditation promotes a comprehensive, institutionally supported program with a commitment to continuous improvement, humane and ethical animal care resulting in high-quality animal welfare, and scientific validity. AAALAC takes the position that, in accredited programs, the housing and care for agricultural animals should meet the standards that prevail on a high-quality, well-managed farm and the Ag Guide serves as this foundation. Therefore, the use of the Ag Guide for agricultural animal programs ensures a review that is based on science, professional judgment, and the best interests of the animal.

scholarly journals Reliability of Financial Information from the Perspective of Benford’s Law

Entropy ◽  
2021 ◽  
Vol 23 (5) ◽  
pp. 557
Author(s):  
Ionel Jianu ◽  
Iulia Jianu
Keyword(s):  
Financial Reporting ◽  
Capital Market ◽  
Financial Statements ◽  
Financial Information ◽  
Benford’S Law ◽  
Professional Judgment ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Benford's Law ◽  
Before And After

This study investigates the conformity to Benford’s Law of the information disclosed in financial statements. Using the first digit test of Benford’s Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the implementation of International Financial Reporting Standards (IFRS). The results of the study confirm the increase of reliability on the information disclosed in the financial statements after IFRS implementation. The study contributes to the existing literature by bringing new insights into the types of financial information that do not comply with Benford’s Law such as the amounts determined by estimates or by applying professional judgment.

scholarly journals Ranking port state control detention remarks: professional Judgement and spatial overview

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Efe Akyurek ◽  
Pelin Bolat
Keyword(s):  
Analytical Hierarchy Process ◽  
Professional Judgment ◽  
State Control ◽  
The Public ◽  
Marine Industry ◽  
Almost All ◽  
Safety Systems ◽  
Regulation Compliance ◽  
Hierarchy Process ◽  
Port State Control

Abstract Introduction The merchant marine fleet is under inspection by several parties to ensure maritime regulation compliance. International Maritime Organization mainly regulates the industry, and the most effective defender is indeed Port StateControl run by the regional memorandum of understandings. Objective This article aims to analyze all detention remarks of Paris Memoranda of Understanding (MOU) from 2013 to 2019 for EU15 countries (except Luxemburg and Austria) to guide marine industry on detainable Port State Control remarks and country risk profile. Methods The data of the detained vessels taken from the public website of Paris MOU and each report considered as a professional judgment that causes detention. Analytical Hierarchy Process Approach has been utilized to indicate the ranking of basic maritime regulations from the perspective of the Port State Control, and Geographic Information System (GIS) helps us to demonstrate the regional dispersion amongst EU15. Results Through an approach based on Analytical Hierarchy Process and demonstrating the results on GIS has been shown that almost all the country’s top priorities for regulation are Safety of Life at Sea (SOLAS) and Fire Safety Systems (FSS). Moreover, a comparative demonstration of the detention percentage of each regulation to AHP results demonstrates a better understanding of EU15 countries' detention profile. Conclusion The results of the study can assist Port State Officers, ship crew, ship owners, and managers in presenting the facts of their inspection and able to improve themselves. The spatial analysis is also expected to guide ship owners and managers to focus their vessel’s deficiencies on preventing sub-standardization. Policymakers also utilize these reports to evaluate their inspection practices.

Pharmaceutical industry sponsorship of academic conferences: ethics of conflict of interest

2020 ◽  
pp. medethics-2020-106224
Author(s):  
Saroj Jayasinghe
Keyword(s):  
Developing Countries ◽  
Pharmaceutical Industry ◽  
Ethical Issues ◽  
Social Trust ◽  
Medical Profession ◽  
Codes Of Conduct ◽  
Developed Countries ◽  
Professional Judgment ◽  
Conflicts Of Interests ◽  
Core Issue

Sponsorship of medical conferences by the pharmaceutical industry has led to many ethical issues, especially in resource-poor developing countries. The core issue in these instances is to reduce or avoid conflicts of interests (COIs). COI is a set of circumstances that creates a risk that professional judgment or actions regarding a primary interest will be unduly influenced by secondary interests. Disruption of social trust should also be considered. This deontological approach should be complemented by a consequentialist approach. Towards this, the concept of distal interests (DI) is introduced. DI lies beyond the immediately visible COIs and the consequences of immediate decisions. They are ‘distal’ in time or place: ‘DI in time’ means consequence of the decision in future scenarios, while ‘DI in space’ means those that impinge on other institutions or bodies. In judging the consequences, it is also necessary to consider the reality of the existing relationship between the pharmaceutical industry and organisers of conferences. In more developed countries, these relationships are governed by stricter regulations, adherence to codes of conduct by both parties and stronger institutional oversights. In contrast, developing countries such as Sri Lanka the regulatory environment is lax and the demarcation of interests between the pharmaceutical industry and the medical profession is considerably blurred. Therefore, establishing clear rules of engagement between the stakeholders should be considered as an attempt to clear the muddy waters. The paper proposes a set of guidelines to capture these approaches.

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