composite measure
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Author(s):  
Brian Bratten ◽  
Monika Causholli ◽  
Valbona Sulcaj

Recently, in response to calls for more transparency, many firms have begun reporting the activities undertaken by their audit committees in overseeing the work of the external auditor. We use a composite measure of audit committees’ reported oversight activities for a sample of S&P 1500 firms and examine the extent to which these reported activities are associated with audit quality. We find that when firms’ audit committees report exerting strong oversight, they have higher audit quality as proxied by audit fees, discretionary accruals, the likelihood of meeting or beating earnings benchmarks, and restatements. We also find that the market reacts positively to reports indicating strong oversight, consistent with perceptions of higher audit quality. This study extends prior literature on audit committees by introducing a new comprehensive measure of audit committees’ reported oversight activities and sheds light on how these activities map into audit quality.


2021 ◽  
Author(s):  
David Ung ◽  
Yun Wang ◽  
Vijaya Sundararajan ◽  
Derrick Lopez ◽  
Monique F. Kilkenny ◽  
...  

Background and Purpose: Primary care physicians provide ongoing management after stroke. However, little is known about how best to measure physician encounters with reference to longer term outcomes. We aimed to compare methods for measuring regularity and continuity of primary care physician encounters, based on survival following stroke using linked healthcare data. Methods: Data from the Australian Stroke Clinical Registry (2010-2014) were linked with Australian Medicare claims from 2009 2016. Physician encounters were ascertained within 18 months of discharge for stroke. We calculated three separate measures of continuity of encounters (consistency of visits with primary physician) and three for regularity of encounters (distribution of service utilization over time). Indices were compared based on 1-year survival using multivariable Cox regression models. The best performing measures of regularity and continuity, based on model fit, were combined into a composite ‘optimal care’ variable. Results: Among 10,728 registrants (43% female, 69% aged ≥65 years), the median number of encounters was 17. The measures most associated with survival (hazard ratio [95% confidence interval], Akaike information criterion [AIC], Bayesian information criterion [BIC]) were the: Continuity of Care Index (COCI, as a measure of continuity; 0.88 [0.76 1.02], p=0.099, AIC=13746, BIC=13855) and our persistence measure of regularity (encounter at least every 6 months; 0.80 [0.67 0.95], p=0.011, AIC=13742, BIC=13852). Our composite measure, persistent plus COCI ≥80% (24% of registrants; 0.80 [0.68 0.94], p=0.008, AIC=13742, BIC=13851), performed marginally better than our persistence measure alone. Conclusions: Our persistence measure of regularity or composite measure may be useful when measuring physician encounters following stroke.


Author(s):  
Harriet Ward ◽  
Lynne Moggach ◽  
Susan Tregeagle ◽  
Helen Trivedi

AbstractThe chapter focuses exclusively on the 60 adoptees aged over 18 who completed the follow-up survey. It draws on data collected through survey responses and interviews focusing on 24 adult adoptees. It explores their outcomes across a range of dimensions that together contribute to a composite measure of adult functionality. It presents the outcomes the adoptees achieved on each of these key domains and explores how they compared both with those of the normative Australian population and a contemporaneous cohort of care leavers. The adoptees showed more evidence of poor mental health than care leavers, but often did better in terms of education and employment. The presence of a committed adoptive parent appears to have acted as a powerful protective factor, and only extreme indicators of vulnerability at entry to the adoptive home correlated with poor adult outcomes.


2021 ◽  
Author(s):  
Léo Dutriaux ◽  
Naomi Clark ◽  
Esther K. Papies ◽  
Christoph Scheepers ◽  
Lawrence Barsalou

From the perspectives of grounded, situated, and embodied cognition, we have developed a new approach for assessing individual differences. Because this approach is grounded in two dimensions of situatedness—situational experience and the Situated Action Cycle—we refer to it as the Situated Assessment Method (SAM2). Rather than abstracting over situations during assessment of a construct (as in traditional assessment instruments), SAM2 assesses a construct in situations where it occurs, simultaneously measuring factors from the Situated Action Cycle known to influence it. To demonstrate this framework, we developed the SAM2 Habitual Behavior Instrument (SAM2 HBI). Across three studies with a total of 442 participants, the SAM2 HBI produced a robust and replicable pattern of results at both the group and individual levels. Three trait-level measures of behavior regularity across 80 behaviors, 40 positive behaviors, and 40 negative behaviors exhibited large reliable individual differences. Several sources of evidence demonstrated the construct validity of these measures. At both the group and individual levels, the SAM2 measure of behavior regularity was associated with factors from the Situated Action Cycle known to influence habitual behavior in the literature (consistency, automaticity, immediate reward, long-term reward). Regressions explained approximately 65% of the variance at the group level and a median of approximately 75% at the individual level. The SAM2 measure of behavior regularity also exhibited well-established interactions with personality measures for self-control and neuroticism. Cognitive-affective processes from the Situated Action Cycle explained nearly all the variance in these interactions. Finally, a composite measure of habitualness established habitual behaviors at both the group and individual levels. Additionally, a composite measure of reward was strongly related to the composite measure of habitualness, increasing with self-control and decreasing with neuroticism.


2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 583-583
Author(s):  
Svetlana Ukraintseva ◽  
Olivia Bagley ◽  
Hongzhe Duan ◽  
Deqing Wu ◽  
Igor Akushevich ◽  
...  

Abstract Our recent GWAS of a composite measure of physiological dysregulation (PD) in the Long Life Family Study (LLFS) found that the top genes associated with age-related changes in PD are involved in biological pathways relevant to maintaining neural networks and brain resilience. In our prior work, PD itself was linked to resilience-related traits. Alzheimer’s disease (AD) is a heterogeneous trait and it may involve an accelerated decline in resilience with age as a contributing factor. We proposed that genes associated with aging-changes in PD and brain resilience may contribute to AD risk. We investigated interactions between SNPs in such candidate genes with AD in LLFS and Health and Retirement Study (HRS). Our analysis revealed significant interactions between SNPs in UNC5C and other genes with AD, in both LLFS and HRS. These findings support roles of genetic interactions with UNC5C gene (implemented in axon growth and neuronal apoptosis) in AD.


2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 338-339
Author(s):  
Ellen Lee ◽  
David Wing ◽  
Sonia Ancoli-Israel ◽  
Colin Depp ◽  
Ho-Kyoung Yoon ◽  
...  

Abstract Actigraphy can objectively measure sleep in studies on Bipolar Disorder (BD) where subjective sleep ratings might be influenced by affect. Actigraphy data are complex necessitating data reduction approaches. We created a composite score of actigraphy sleep metrics (total sleep time [TST], wake after sleep onset [WASO], and percent sleep [PS]) in BD. We computed z-scores of sleep measures for n=51 BD vs. n=80 healthy subjects and averaged scores. We examined associations with participant characteristics and used LASSO to identify metrics best explaining composite variability. Higher composite scores (better sleep) were seen in employed vs. unemployed (t=2.40, df=34, p=0.02), and correlated with higher medication load (r=0.41, p=0.004), lower mania symptomatology (r=-0.33, p=0.04) and lower interleukin (IL)-6 levels (r=-0.32, p=0.02). TST best explained variability in medication load and PS best explained employment, mania symptoms and IL-6. Given observed specificity of associations, selecting theory-driven sleep metrics may be more appropriate than a composite.


2021 ◽  
Author(s):  
Brandon M. Nathan ◽  
Maria J. Redondo ◽  
Heba Ismail ◽  
Laura Jacobsen ◽  
Emily K. Sims ◽  
...  

<u>Objective</u><b>:</b> We assessed whether Index60, a composite measure of fasting C-peptide, 60-minute C-peptide, and 60-minute glucose, could improve the metabolic staging of type 1 diabetes for progression to clinical disease (stage 3) among autoantibody positive (Ab+) individuals with normal 2-hour glucose values (<140 mg/dL). <p><u>Research Design and Methods</u>: We analyzed 3058 Type 1 Diabetes TrialNet Pathway to Prevention participants, with 2-hour glucose<140 mg/dL and Index60<1.00 values from baseline OGTTs. Characteristics associated with type 1 diabetes (younger age, greater autoantibody positivity [Ab+], higher HLA DR3-DQ2/DR4-DQ8 prevalence, lower C-peptide) were compared among four mutually exclusive groups: top 2-hour glucose quartile only [HI-2HGLU], top Index60 quartile only [HI-IND60], both top quartiles [HI-BOTH], neither top quartile [LO-BOTH]. Additionally, within the 2-hour glucose distribution of <140 mg/dL, and separately within the Index60<1.00 distribution, comparisons were made between those above or below the medians.</p> <p><u>Results</u>: HI-IND60 and HI-BOTH were younger, with greater frequency of >2 Ab+, and lower C-peptide levels than either HI-2HGLU or LO-BOTH (all p<0.001). The cumulative incidence for stage 3 was greater for HI-IND60 and HI-BOTH than either HI-2HGLU or LO-BOTH (all p<0.001). Those with Index60 values above the median were younger, had higher ≥2Ab+ (p<0.001) and DR3-DQ2/DR4-DQ8 prevalence (p<0.001), and lower AUC C-peptide levels (p<0.001) than those below. Those above the 2-hour glucose median had higher AUC C-peptide levels (p<0.001), but otherwise did not differ from those below. </p> <p><u>Conclusion</u>: Index60 identifies individuals with characteristics of type 1 diabetes at appreciable risk for progression who would otherwise be missed by 2-hour glucose staging criteria. </p>


2021 ◽  
Author(s):  
Brandon M. Nathan ◽  
Maria J. Redondo ◽  
Heba Ismail ◽  
Laura Jacobsen ◽  
Emily K. Sims ◽  
...  

<u>Objective</u><b>:</b> We assessed whether Index60, a composite measure of fasting C-peptide, 60-minute C-peptide, and 60-minute glucose, could improve the metabolic staging of type 1 diabetes for progression to clinical disease (stage 3) among autoantibody positive (Ab+) individuals with normal 2-hour glucose values (<140 mg/dL). <p><u>Research Design and Methods</u>: We analyzed 3058 Type 1 Diabetes TrialNet Pathway to Prevention participants, with 2-hour glucose<140 mg/dL and Index60<1.00 values from baseline OGTTs. Characteristics associated with type 1 diabetes (younger age, greater autoantibody positivity [Ab+], higher HLA DR3-DQ2/DR4-DQ8 prevalence, lower C-peptide) were compared among four mutually exclusive groups: top 2-hour glucose quartile only [HI-2HGLU], top Index60 quartile only [HI-IND60], both top quartiles [HI-BOTH], neither top quartile [LO-BOTH]. Additionally, within the 2-hour glucose distribution of <140 mg/dL, and separately within the Index60<1.00 distribution, comparisons were made between those above or below the medians.</p> <p><u>Results</u>: HI-IND60 and HI-BOTH were younger, with greater frequency of >2 Ab+, and lower C-peptide levels than either HI-2HGLU or LO-BOTH (all p<0.001). The cumulative incidence for stage 3 was greater for HI-IND60 and HI-BOTH than either HI-2HGLU or LO-BOTH (all p<0.001). Those with Index60 values above the median were younger, had higher ≥2Ab+ (p<0.001) and DR3-DQ2/DR4-DQ8 prevalence (p<0.001), and lower AUC C-peptide levels (p<0.001) than those below. Those above the 2-hour glucose median had higher AUC C-peptide levels (p<0.001), but otherwise did not differ from those below. </p> <p><u>Conclusion</u>: Index60 identifies individuals with characteristics of type 1 diabetes at appreciable risk for progression who would otherwise be missed by 2-hour glucose staging criteria. </p>


2021 ◽  
Vol 10 (23) ◽  
pp. 5659
Author(s):  
Tal Gazitt ◽  
Muhanad Abu Elhija ◽  
Amir Haddad ◽  
Idit Lavi ◽  
Muna Elias ◽  
...  

Background: The treat-to-target approach was recently adopted for psoriatic arthritis (PsA) management. Objective: To assess the implementation of the “treat-to-target” (T2T) concept in daily management of PsA by use of composite scores of disease activity versus clinical judgement alone. Methods: A total of 117 PsA patients from a longitudinal PsA cohort were enrolled consecutively in the study during each patient’s first clinic visit during 2016–2017. Clinic notes from the treating rheumatologist were reviewed by an independent rheumatologist, noting clinical impression of disease activity, treatment changes based on clinical judgement, and rationale. Treatment changes were then compared to the use of formal disease activity parameters in Minimal Disease Activity (MDA) and Disease Activity Index for Psoriatic Arthritis (DAPSA) composite measures. All associations were assessed using the chi-square test or the Mann–Whitney test, as appropriate. Results: The 117 PsA patient cohort consisted of 65.5% women, mean age 58.4 ± 13.6 years. Clinical judgement of treating rheumatologist concorded with MDA and DAPSA in 76 (65.5%) and 74 (64.9%) patients, respectively. Agreement between clinical judgement and composite measure criteria did not correlate with patient age, sex, alcohol/tobacco use, or treatment regimens chosen. Disagreement between physician assessment and MDA occurred in 40 (34.5%) cases: in 30 cases, the MDA status was overestimated due to disregard of patient reported outcomes (PRO), while underestimation of MDA status occurred in 25% of cases with treatment changes made in patients with a single active joint or enthesis. Underestimation of disease activity using DAPSA occurred in 22 cases and could be attributed to disregarding tender joint count, patient pain visual analogue scale and C-reactive protein level. Conclusion: In our cohort, agreement between clinical impression and formal composite measure utilization for implementation of T2T strategy occurred in 65% of patients. Discordance resulted from physicians’ overlooking PRO and emphasizing objective findings when using clinical judgement alone.


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