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Author(s):  
Zainab Toteh Osakwe ◽  
Ohiro Oni-Eseleh ◽  
Gabriella Bianco ◽  
Rose Saint Fleur-Calixte

Background: We sought to examine sociodemographic and clinical characteristics present on admission to HHC associated with discharge to hospice. Methods: We used a 5% random sample of 2017 national Outcome and Assessment Information Set (OASIS) data. A Cox proportional hazards regression model was estimated for the primary outcome (discharge to hospice) to examine the associations with sociodemographic and clinical characteristics of HHC patients. Results: Among 489, 230 HHC patients, 4268 were discharged to hospice. The median (interquartile range) length of HHC stay for patients discharged to hospice care was 33 (14-78) days. Compared to White patients, Black, Hispanic, and other race, (hazard ratio [HR] = .50 [95% confidence interval, CI = .44–.57]), (HR = .53 [95% CI = .46–.62]), and (HR = .49 [95% CI = .40–.61], respectively) was associated with shorter time to discharge to hospice care. Clinical characteristics including severe dependence in activities of daily (ADL) (HR = 1.68 [95% CI = 1.01–2.78]), cognitive impairment (HR = 1.10 [95% CI = 1.01–1.20]), disruptive behavior daily (HR = 1.11 [95% CI = 1.02–1.22]), and inability to feed oneself (HR = 4.78, 95% CI = 4.30, 5.31) was associated with shorter time to discharge to hospice. Symptoms of anxiety daily (HR = 1.55 [95% CI = 1.43–1.68]), and pain daily or all the time (HR = 1.54 [95% CI = 1.43–1.64]) were associated with shorter time to discharge to hospice. Conclusions: High symptom burden, ADL dependency, and cognitive impairment on admission to HHC services was associated with greater likelihood of discharge to hospice.


2022 ◽  
pp. 0148558X2110632
Author(s):  
Samir M. El-Gazzar ◽  
Rudolph A. Jacob ◽  
Scott P. McGregor

This paper investigates the association between life insurers’ voluntary disclosure of embedded value (EV), an unregulated market-driven fair value measure, and analyst forecast accuracy and dispersion. EV is an estimate of the present value of future net cash flows from in-force life insurance business. Advocates of this disclosure believe that EV is a better measure of economic performance than traditional GAAP measures. Others argue that corporate management has discretion in estimating and reporting EV. Further, analysts may have access to information that allows the development of possibly more accurate estimation metrics in the absence of EV disclosure. It is then an empirical issue to determine whether EV disclosure has any incremental effect on analysts’ forecast properties. Using a multi-country setting, we find that EV disclosure is positively associated with analysts’ earnings forecast accuracy and negatively related to forecast dispersion. This result is consistent with the alternative hypothesis that disclosure of EV provides a richer information set that enriches analysts’ forecasts beyond their own in-house developed surrogates. As guidance for insurance accounting and disclosure evolves, our findings support the value of continuing to provide EV information to the public.


Materials ◽  
2022 ◽  
Vol 15 (1) ◽  
pp. 371
Author(s):  
Khrystyna Moskalova ◽  
Tatiana Lyashenko ◽  
Aleksej Aniskin

The rheological properties of fresh plaster mortars, with varied contents of porous fillers and polymer admixtures, have been studied. The quantities of fine limestone and expanded perlite, and dosages of methyl hydroxy ethyl cellulose and ethylene vinyl acetate were varied in the experiment. Effective viscosity (at a shear rate from 0.045 to 5.705 s−1) and the thixotropy of the mixes were determined with rotational viscometer for 18 compositions (according to the design of the experiment). Each of the 18 viscosity curves were described with the Ostwald–de-Waele equation. The Experimental–Statistical models describing the dependencies of the parameters of the rheological model and of mix thixotropy on the composition factors were built on the obtained data. ES-models have allowed the individual and synergetic effects of mix components on the rheological characteristics to be evaluated. The expanded perlite powder can increase the viscosity by two times, probably due to its pozzolanic effect increasing the content of the CSH phase during cement hydration. The thixotropy can be increased by the quantity of limestone. The computational experiments with ES-models have made it possible for the information set, without a noticeable interrelation between rheological characteristics, to be stratified into subsets, in which such interrelations differ significantly.


2021 ◽  
Author(s):  
Ruediger Bachmann ◽  
Isabel Gödl-Hanisch ◽  
Eric Sims

Author(s):  
Dr. C. K. Gomathy

Abstract: Analyzing cyber incident information units is an essential approach for deepening our information of the evolution of the risk situation. This is a notably new studies topic, and plenty of research continue to be to be done. In this paper, we record a statistical evaluation of a breach incident information set similar to 12 years (2005–2017) of cyber hacking sports that encompass malware attacks. We display that, in evaluation to the findings suggested withinside the literature, each hacking breach incident inter-arrival instances and breach sizes need to be modeled through stochastic processes, instead of through distributions due to the fact they show off autocorrelations. Then, we recommend specific stochastic method fashions to, respectively, match the inter-arrival instances and the breach sizes. In this paper we be aware that, through reading their actions, we are able to classify malware right into a small quantity of Behavioral classes, every of which plays a restrained set of misbehaviors that signify them. These misbehaviors may be described through tracking capabilities belonging to exclusive platforms. In this paper we gift a singular host-primarily based totally malware detection machine in OSN which concurrently analyzes and correlates capabilities at 4 levels: kernel, application, person and package, to come across and prevent malicious behaviors. It has been designed to do not forget the ones behaviors traits of virtually each actual malware which may be observed withinside the wild. This prototype detects and efficaciously blocks greater than 96% of malicious apps, which come from 3 massive datasets with approximately 2,800 apps, through exploiting the cooperation of parallel classifiers and a behavioral signature-primarily based totally detector. Keywords: Cyber security, Malware, Emerging technology trends, Emerging cyber threats, Cyber attacks and countermeasures


Cryptography ◽  
2021 ◽  
Vol 5 (4) ◽  
pp. 33
Author(s):  
Johann-Philipp Thiers ◽  
Jürgen Freudenberger

The code-based McEliece and Niederreiter cryptosystems are promising candidates for post-quantum public-key encryption. Recently, q-ary concatenated codes over Gaussian integers were proposed for the McEliece cryptosystem, together with the one-Mannheim error channel, where the error values are limited to the Mannheim weight one. Due to the limited error values, the codes over Gaussian integers achieve a higher error correction capability than maximum distance separable (MDS) codes with bounded minimum distance decoding. This higher error correction capability improves the work factor regarding decoding attacks based on information-set decoding. The codes also enable a low complexity decoding algorithm for decoding beyond the guaranteed error correction capability. In this work, we extend this coding scheme to codes over Eisenstein integers. These codes have advantages for the Niederreiter system. Additionally, we propose an improved code construction based on generalized concatenated codes. These codes extend to the rate region, where the work factor is beneficial compared to MDS codes. Moreover, generalized concatenated codes are more robust against structural attacks than ordinary concatenated codes.


2021 ◽  
Author(s):  
Kelvin K. F. Law ◽  
Lillian Mills

Users of Exhibit 21 cannot tell whether a tax haven subsidiary is actively operating or a dormant shell company.  In this paper, we develop a new set of parsimonious measures to highlight the distinct mechanisms and tax effects of offshore sales to, as opposed to purchases from, tax haven countries, offering insights on the effects of certain types of offshoring activities on firms’ tax burdens.  Our main measure has about three times the effect of the mere existence of a haven subsidiary in explaining firms’ effective tax rates.  We detail the processes to predict the offshore activities in tax haven countries for firms without an Exhibit 21 and firms reporting no subsidiary operations in a tax haven country.  Relative to the mere mention of a tax haven subsidiary in Exhibit 21, our new measures provide a richer information set to capture different types of economic activities in tax haven countries.


2021 ◽  
pp. bmjspcare-2021-003072
Author(s):  
Bahrami Masoud ◽  
Bagheri Imane ◽  
Salmani Naiire

BackgroundOne of the barriers to the integration of palliative care within the process of patient care and treatment is the lack of awareness of patients about palliative care. In order to develop efficient resources to improve patient awareness, comprehensive information is required to determine the specific aspects of palliative care where a paucity of evidence on patient awareness exists. This review aims to synthesise evidence from previous studies in order to provide a comprehensive information set about the current state of patient awareness of palliative care.MethodsIn this systematic literature review, PubMed, Scopus, Web of Science, ProQuest, Magiran, Scientific Information Database(SID) and Islamic Science Citation (ISC) were searched to identify articles published between 2000 and 2021 that considered patients’ awareness of palliative care.ResultsOf the 5347 articles found, 22 studies were retained after quality evaluation; three full-text articles were excluded. Nineteen articles are included in this review. More than half of the patients did not have any information about palliative care or hospice care. Some patients accurately defined hospice care and palliative care; other patients had misunderstandings about palliative care. Patients had limited information about pastoral care, social care and bereavement care. Patients’ awareness about individuals or centres providing palliative care or hospice care was limited. Video presentation and distribution of information at the community level indicated that this method would be beneficial in increasing the awareness.ConclusionThe review points to the need for patient education programmes and interventional studies to increase patients’ awareness.


2021 ◽  
pp. 3831-3835
Author(s):  
Aashutosh Mistry ◽  
Ankit Verma ◽  
Shashank Sripad ◽  
Rebecca Ciez ◽  
Valentin Sulzer ◽  
...  

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