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Kinds of Statements Terms modified by Statements Selected AbstractsPROTECTING THE INTEGRITY OF SHARED SCIENTIFIC KNOWLEDGE: IS THE CONFLICT OF INTEREST STATEMENT ENOUGH?ADDICTION, Issue 2 2010TANYA CHIKRITZHS No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 1 2009Article first published online: 18 MAR 200 No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 2 2008Article first published online: 23 JUL 200 No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 1 2007Article first published online: 28 JUN 200 No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 2 2005Article first published online: 12 SEP 200 No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 4 2004Article first published online: 6 DEC 200 No abstract is available for this article. [source] STATEMENT OF EDITORIAL POLICYMONOGRAPHS OF THE SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT, Issue 1 2004Article first published online: 3 AUG 200 No abstract is available for this article. [source] A STATEMENT FROM THE INCOMING EDITORTHE JOURNAL OF THE ROYAL ANTHROPOLOGICAL INSTITUTE, Issue 1 2005Glenn Bowman Editor [source] MAKING A DIFFERENCE, MAKING A STATEMENT AND MAKING CONVERSATIONANALYTIC PHILOSOPHY, Issue 3 2006Angela M. Smith First page of article [source] STATEMENT OF DISPUTED AUTHORSHIPBJOG : AN INTERNATIONAL JOURNAL OF OBSTETRICS & GYNAECOLOGY, Issue 4 2006Article first published online: 5 MAY 200 First page of article [source] OUT-OF-COURT STATEMENTS BY VICTIMS OF CHILD SEXUAL ABUSE TO MULTIDISCIPLINARY TEAMS: A CONFRONTATION CLAUSE ANALYSISFAMILY COURT REVIEW, Issue 1 2009Jonathan Scher Acknowledging the rapid growth of child sexual abuse in the United States, this Note advocates for the recognition of a limited exception to the blanket-hearsay ban on out-of-court statements made by unavailable declarants set out by the Supreme Court in Crawford v. Washington. In order to protect a criminal defendant's Sixth Amendment confrontation right, Crawford requires that hearsay evidence that is "testimonial" in nature be deemed inadmissible if the witness is unavailable and the defendant does not have a prior opportunity to cross-examine the witness against him. However, Crawford noted that, where nontestimonial hearsay is at issue, cross-examination may not be necessary. Accordingly, where a child sexual abuse victim makes statements during a structured or semi-structured forensic interview to a member of a multidisciplinary team, these statements should be deemed nontestimonial and thus admitted into evidence, without requiring cross-examination of the child. Allowing for this exception to the general hearsay ban in Crawford is not only consistent with current precedent, but it is also warranted to promote public policy and to curb the negative impact such abuse has on society. [source] The Ecological Future of the North American Bison: Conceiving Long-Term, Large-Scale Conservation of WildlifeCONSERVATION BIOLOGY, Issue 2 2008ERIC W. SANDERSON Bison bison; conservación de especies; Declaración de Vermejo; metas de conservación; representación ecológica Abstract:,Many wide-ranging mammal species have experienced significant declines over the last 200 years; restoring these species will require long-term, large-scale recovery efforts. We highlight 5 attributes of a recent range-wide vision-setting exercise for ecological recovery of the North American bison (Bison bison) that are broadly applicable to other species and restoration targets. The result of the exercise, the "Vermejo Statement" on bison restoration, is explicitly (1) large scale, (2) long term, (3) inclusive, (4) fulfilling of different values, and (5) ambitious. It reads, in part, "Over the next century, the ecological recovery of the North American bison will occur when multiple large herds move freely across extensive landscapes within all major habitats of their historic range, interacting in ecologically significant ways with the fullest possible set of other native species, and inspiring, sustaining and connecting human cultures." We refined the vision into a scorecard that illustrates how individual bison herds can contribute to the vision. We also developed a set of maps and analyzed the current and potential future distributions of bison on the basis of expert assessment. Although more than 500,000 bison exist in North America today, we estimated they occupy <1% of their historical range and in no place express the full range of ecological and social values of previous times. By formulating an inclusive, affirmative, and specific vision through consultation with a wide range of stakeholders, we hope to provide a foundation for conservation of bison, and other wide-ranging species, over the next 100 years. Resumen:,Muchas especies de mamíferos de distribución amplia han experimentado declinaciones significativas durante los últimos 200 años; la restauración de estas especies requerirá esfuerzos de recuperación a largo plazo y a gran escala. Resaltamos 5 atributos de un reciente ejercicio de gran visión para la recuperación ecológica del bisonte de Norte América (Bison bison) que son aplicables en lo general a otras especies y objetivos de restauración. El resultado del ejercicio, la "Declaración de Vermejo", explícitamente es (1) de gran escala, (2) de largo plazo, (3) incluyente, (4) satisfactor de valores diferentes y (5) ambicioso. En parte, establece que "En el próximo siglo, la recuperación ecológica del Bisonte de Norte América ocurrirá cuando múltiples manadas se desplacen libremente en los extensos paisajes de todos los hábitats importantes en su rango de distribución histórica, interactúen de manera significativa ecológicamente con el conjunto más completo de otras especies nativas e inspiren, sostengan y conecten culturas humanas." Refinamos esta visión en una tarjeta de puntuación que ilustra cómo las manadas de bisonte individuales pueden contribuir a la visión. También desarrollamos un conjunto de mapas y analizamos las distribuciones actuales y potencialmente futuras del bisonte con base en la evaluación de expertos. Aunque actualmente existen más de 500,000 bisontes en Norte América, estimamos que ocupan <1% de su distribución histórica y no expresan el rango completo de valores ecológicos y culturales de otros tiempos. Mediante la formulación de una visión incluyente, afirmativa y específica basada en la consulta a una amplia gama de interesados, esperamos proporcionar un fundamento para la conservación del bisonte, y otras especies de distribución amplia, para los próximos 100 años. [source] Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions,CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2006Derek Johnston Abstract This paper examines whether firms that voluntarily recognize stock option expense in their financial statements manage that expense downward more than firms that do not recognize the expense by adjusting option-pricing model assumptions. To examine this issue, I collect option-pricing model assumptions from fiscal year 2002 for both a sample of firms that voluntarily recognize stock option expense ("recognizing firms") and a sample of control firms that do not ("disclosing firms"). The empirical results suggest that recognizing firms manage the recognized stock-based compensation expense reported in their financial statements downward more than do firms that only disclose the expense. Additional analyses reveal that recognizing firms assume a lower level of volatility than disclosing firms in the option-pricing model calculations; however, I find no evidence that recognizing firms manage the dividend yield and risk-free interest rate assumptions more than disclosing firms. The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 123(R), which requires the expensing of the fair value of stock options, so these results may be of interest to capital-market participants and the FASB as they assess the reliability of stock option expense as determined by option-pricing models. [source] Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies,CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2002Leslie Hodder Abstract This paper provides evidence that regulatory contracts affect firms' accounting choices and risk-management decisions. Specifically, we investigate whether an exogenous shock to regulatory risk induced by Statement of Financial Accounting Standards No. 115, "Accounting for Certain Investments in Debt and Equity Securities" (SFAS 1993), encouraged U.S. banks to deviate from portfolio and risk benchmarks when they adopted the standard. Because we cannot observe relevant benchmarks, we model portfolio and risk decisions as functions of macroeconomic and firm-specific factors using data from a period when regulatory capital was immune to SFAS No. 115 accounting. We examine a sample of 230 publicly traded banks and find that (1) irrespective of adoption timing, banks classified too few securities available for sale (AFS) relative to estimated benchmarks; (2) weaker banks that adopted the standard early classified far more securities as AFS relative to benchmarks; (3) banks altered the size of their securities portfolios along with the levels of interest-rate risk and credit risk as regulatory capital decreased; and (4) the level of interest-rate risk on banks' loan portfolios increased at the time of SFAS No. 115 adoption. We also explore the 1995 Financial Accounting Standards Board (FASB) amnesty when firms could "readopt" SFAS No. 115. We find that banks used the 1995 FASB amnesty to undo strategic initial SFAS No. 115 adoption decisions. Taken together, our findings suggest that SFAS No. 115 caused some of the accounting and economic consequences predicted by bankers, analysts, and academics. [source] Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*DECISION SCIENCES JOURNAL OF INNOVATIVE EDUCATION, Issue 1 2003Mary Jane Lenard ABSTRACT The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an accounting student will progress through the auditing course with the responsibility of learning how and why internal controls are assessed. Research in expert systems applied to auditing has shown that there is strong support for the constructive dialogue used in expert systems as a means of encouraging their use in decision making (Eining, Jones, & Loebbecke, 1997). The purpose of this study is to provide the student or novice auditor with a method for developing a more comprehensive understanding of internal controls and the use of internal controls in audit planning. The results of the study reinforce previous findings that novices do better when an expert system applies analogies along with declarative explanations, and clarifies the length of time in which the use of active learning in a training system can provide an improvement to declarative knowledge, but procedural knowledge must be acquired over a longer time frame. [source] STrengthening the REporting of Genetic Association studies (STREGA) , an extension of the STROBE statementEUROPEAN JOURNAL OF CLINICAL INVESTIGATION, Issue 4 2009Julian Little Abstract Making sense of rapidly evolving evidence on genetic associations is crucial to making genuine advances in human genomics and the eventual integration of this information in the practice of medicine and public health. Assessment of the strengths and weaknesses of this evidence, and hence the ability to synthesize it, has been limited by inadequate reporting of results. The STrengthening the REporting of Genetic Association studies (STREGA) initiative builds on the STrengthening the Reporting of OBservational Studies in Epidemiology (STROBE) Statement and provides additions to 12 of the 22 items on the STROBE checklist. The additions concern population stratification, genotyping errors, modelling haplotype variation, Hardy,Weinberg equilibrium, replication, selection of participants, rationale for choice of genes and variants, treatment effects in studying quantitative traits, statistical methods, relatedness, reporting of descriptive and outcome data and the volume of data issues that are important to consider in genetic association studies. The STREGA recommendations do not prescribe or dictate how a genetic association study should be designed, but seek to enhance the transparency of its reporting, regardless of choices made during design, conduct or analysis. [source] Sub-Optimality of Income Statement-Based Methods for Measuring Operational Risk under Basel II: Empirical Evidence from Spanish BanksFINANCIAL MARKETS, INSTITUTIONS & INSTRUMENTS, Issue 4 2007Enrique Bonsón The New Basel Capital Accord (Basel II) was created with the intention of establishing a framework in which financial entities can manage their risks in a more detailed and efficient way. Within this general reform movement, Operational Risk emerges as a fundamental variable. OR can be managed by three alternative methods: the Basic Indicator Approach, Standard Approach and Advanced Measurement Approach. The choice of which method to adopt has become of supreme interest for senior banking managers. This study analyzes the exactitude of the underlying implicit hypotheses that support each method, distinguishing between income statement based methods and the management accounting based method. In the present study the non-optimum character of the two Income Statement-based methods is empirically confirmed, in the light of the data provided by Spanish financial entities. [source] STrengthening the REporting of Genetic Association Studies (STREGA),an extension of the STROBE statement,GENETIC EPIDEMIOLOGY, Issue 7 2009Julian Little Abstract Making sense of rapidly evolving evidence on genetic associations is crucial to making genuine advances in human genomics and the eventual integration of this information in the practice of medicine and public health. Assessment of the strengths and weaknesses of this evidence, and hence the ability to synthesize it, has been limited by inadequate reporting of results. The STrengthening the REporting of Genetic Association studies (STREGA) initiative builds on the STrengthening the Reporting of OBservational Studies in Epidemiology (STROBE) Statement and provides additions to 12 of the 22 items on the STROBE checklist. The additions concern population stratification, genotyping errors, modelling haplotype variation, Hardy-Weinberg equilibrium, replication, selection of participants, rationale for choice of genes and variants, treatment effects in studying quantitative traits, statistical methods, relatedness, reporting of descriptive and outcome data, and the volume of data issues that are important to consider in genetic association studies. The STREGA recommendations do not prescribe or dictate how a genetic association study should be designed but seek to enhance the transparency of its reporting, regardless of choices made during design, conduct, or analysis. Genet. Epidemiol. 33:581,598, 2009. © 2009 Wiley-Liss, Inc. [source] Evidence-Based Diagnosis of Nontraumatic Headache in the Emergency Department: A Consensus Statement on Four Clinical ScenariosHEADACHE, Issue 6 2004Pietro Cortelli MD Objective.,To provide to emergency department (ED) physicians with guidelines for diagnosis of patients with nontraumatic headaches. Background.,Many patients present to an ED with the chief complaint of headache. Causes of nontraumatic headache include life-threatening illnesses, and distinguishing patients with such ominous headaches from those with a primary headache disorder can be challenging for the ED physician. Conclusion.,We present a consensus statement aimed to be a useful tool for ED doctors in making evidence-based diagnostic decisions in the management of adult patients with nontraumatic headache. Methods.,A multidisciplinary work performed an extensive review of the medical literature and applied the information obtained to commonly encountered scenarios in the ED. [source] National Institutes of Health Consensus Development Conference Statement: Management of hepatitis C: 2002,June 10-12, 2002HEPATOLOGY, Issue 5B 2002Article first published online: 30 DEC 200 No abstract is available for this article. [source] Medical management of left-sided ulcerative colitis and ulcerative proctitis: Critical evaluation of therapeutic trialsINFLAMMATORY BOWEL DISEASES, Issue 10 2006Miguel Regueiro MD Abstract Background: The goal of this work was to critically evaluate the published studies on the treatment of ulcerative proctitis (UP) and left-sided ulcerative colitis (L-UC). The results of this review provided the content for the accompanying treatment guidelines, Clinical Guidelines for the Medical Management of Left-sided Ulcerative Colitis and Ulcerative Proctitis: Summary Statement. Methods: All English language articles published between 1995 and September 2005 were identified through a comprehensive literature search using OVID and PubMed. The quality of the data supporting or rejecting the use of specific therapies was categorized by a data quality grading scale. An "A+" grade was assigned to treatment supported by multiple high-quality randomized controlled trials with consistent results, whereas a "D" grade was given to therapy supported only by expert opinion. The therapeutic efficacy of a treatment was defined by its success in treating UP and L-UC compared with placebo. A medication was ranked as "excellent" if it was specifically studied for UP and L-UC and had consistently positive results compared with placebo or another agent. Quality and efficacy scores were agreed on by author consensus. Results: For the acute treatment of UP or L-UC, the rectally administered corticosteroids and mesalazine (5-ASA), either alone or in combination with oral 5-ASAs, are the most effective therapy: evidence quality, A+; efficacy, excellent. Only rectally administered 5-ASA received an A+/excellent rating for maintenance of remission. Infliximab received an A+ grade for induction and maintenance of remission but only a "good" rating because the studies were performed in all UC, not specifically UP or L-UC. Conclusions: This critical evaluation of treatment provides a "report card" on medications available for the management of patients with UP and L-UC. The guidelines should provide a useful reference and supplement for physicians treating UC patients. [source] Market Valuation of Research and Development Spending under Canadian GAAP,ACCOUNTING PERSPECTIVES, Issue 1 2004ANTONELLO CALLIMACI ABSTRACT Section 3450 of the Canadian Institute of Chartered Accountants (CICA) Handbook requires Canadian firms to capitalize development costs that meet certain criteria and to expense those that relate to research. International Accounting Standard (IAS) No. 38 favours a similar approach. In the United States, Statement of Financial Accounting Standard (SFAS) No. 2 recommends the immediate expensing of all research and development (R&D) spending. The only exception is SFAS No. 86, which requires software development costs to be capitalized when a product successfully passes a technological feasibility test. Consequently, the Canadian financial disclosure regime provides a rich setting for testing the market valuation of capitalized R&D. Our primary research question asks whether capitalized R&D provides useful information to market participants investing in Canadian firms. We use price-level and return models to assess the value relevance of capitalized R&D disclosed in the financial statements under Canadian GAAP. In line with expectations, using a price-level model, we find that capitalized R&D and R&D expense as disclosed in the financial statements provide information that is value relevant to market participants. However, we find that R&D capitalized during the year helps explain returns while R&D expense does not. Thus we conclude that the application of section 3450 of the CICA Handbook produces value-relevant information. [source] Measurement of post-operative cognitive dysfunction after cardiac surgery: a systematic reviewACTA ANAESTHESIOLOGICA SCANDINAVICA, Issue 6 2010J. L. RUDOLPH Post-operative cognitive dysfunction (POCD) is a decline in cognitive function from pre-operative levels, which has been frequently described after cardiac surgery. The purpose of this study was to examine the variability in the measurement and definitions for POCD using the framework of a 1995 Consensus Statement on measurement of POCD. Electronic medical literature databases were searched for the intersection of the search terms ,thoracic surgery' and ,cognition, dementia, and neuropsychological test.' Abstracts were reviewed independently by two reviewers. English articles with >50 participants published since 1995 that performed pre-operative and post-operative psychometric testing in patients undergoing cardiac surgery were reviewed. Data relevant to the measurement and definition of POCD were abstracted and compared with the recommendations of the Consensus Statement. Sixty-two studies of POCD in patients undergoing cardiac surgery were identified. Of these studies, the recommended neuropsychological tests were carried out in less than half of the studies. The cognitive domains measured most frequently were attention (n=56; 93%) and memory (n=57; 95%); motor skills were measured less frequently (n=36; 60%). Additionally, less than half of the studies examined anxiety and depression, performed neurological exam, or accounted for learning. Four definitions of POCD emerged: per cent decline (n=15), standard deviation decline (n=14), factor analysis (n=13), and analysis of performance on individual tests (n=12). There is marked variability in the measurement and definition of POCD. This heterogeneity may impede progress by reducing the ability to compare studies on the causes and treatment of POCD. [source] The International Journal of Urban and Regional Research: An Editorial StatementINTERNATIONAL JOURNAL OF URBAN AND REGIONAL RESEARCH, Issue 2 2009JEREMY SEEKINGS First page of article [source] Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill ImpairmentsJOURNAL OF ACCOUNTING RESEARCH, Issue 2 2006ANNE BEATTY ABSTRACT This study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade-off between recording certain current goodwill impairment charges below the line and uncertain future impairment charges included in income from continuing operations. We examine several potentially important economic incentives that firms face when making this accounting choice. We find evidence suggesting that firms' equity market concerns affect their preference for above-the-line vs. below-the-line accounting treatment, and firms' debt contracting, bonus, turnover, and exchange delisting incentives affect their decisions to accelerate or delay expense recognition. Our study contributes to the accounting choice literature by examining managers' use of discretion when adopting a mandatory accounting change and by developing and testing explicit cross-sectional hypotheses of the determinants of firms' preferences for immediate below-the-line versus delayed above-the-line expense recognition. [source] Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill ImpairmentsJOURNAL OF ACCOUNTING RESEARCH, Issue 2 2006DANIEL A. BENS ABSTRACT Beatty and Weber examine an accounting choice that managers made upon adoption of Statement of Financial Accounting Standards 142: whether to record a goodwill asset impairment as a cumulative effect of an accounting change at the time of adoption or delay the recognition of such an impairment to the future (perhaps indefinitely) when they would be recorded as expenses in earnings from continuing operations. The authors consider several factors that might influence management's reporting of transition effects, including contracting, equity market incentives, and regulatory forces. Participants at the 2005 Journal of Accounting Research Conference questioned whether such a complex accounting decision can be captured with simple linear models and noisy proxy variables, while also speculating upon whether the results would generalize to other settings. In this discussion, I summarize Beatty and Weber's research, highlight its contribution to the accounting literature, and provide a record of the main issues raised by the conference participants. [source] Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per ShareJOURNAL OF ACCOUNTING RESEARCH, Issue 2 2005CAROL MARQUARDT ABSTRACT In this article we examine whether firms structure their convertible bond transactions to manage diluted earnings per share (EPS). We find that the likelihood of firms issuing contingent convertible bonds (COCOs), which are often excluded from diluted EPS calculations under Statement of Financial Accounting Standard (SFAS) 128, is significantly associated with the reduction that would occur in diluted EPS if the bonds were traditionally structured. We also document that firms' use of EPS-based compensation contracts significantly affects the likelihood of COCO issuance and find weak evidence that reputation costs, measured using earnings restatement data, play a role in the structuring decision. These results are robust to controlling for alternative motivations for issuing COCOs, including tax and dilution arguments. In addition, an examination of announcement returns reveals that investors view the net benefits and costs of COCOs as offsetting one another. Our results contribute to the literature on earnings management, diluted EPS, financial reporting costs, and financial innovation. [source] Interdisciplinary Care for Older Adults with Complex Needs: American Geriatrics Society Position StatementJOURNAL OF AMERICAN GERIATRICS SOCIETY, Issue 5 2006Geriatrics Interdisciplinary Advisory Group First page of article [source] Consensus Statement on Improving the Quality of Mental Health Care in U.S. Nursing Homes: Management of Depression and Behavioral Symptoms Associated with DementiaJOURNAL OF AMERICAN GERIATRICS SOCIETY, Issue 9 2003American Association for Geriatric Psychiatry, American Geriatrics Society The American Geriatrics Society and American Association for Geriatric Psychiatry Expert Panel on Quality Mental Health Care in Nursing Homes developed this consensus statement. The following organizations were represented on the expert panel and have reviewed and endorsed, the consensus statement: Alzheimer's Association, American Association for Geriatric Psychiatry, American Association of Homes and Services for the Aging, American College of Health Care Administrators, American Geriatrics Society, American Health Care Association, American Medical Directors Association, American Society on Aging, American Society of Consultant Pharmacists, Gerontological Society of America, National Association of Directors of Nursing Administration in Long-Term Care, National Citizen's Coalition for Nursing Home Reform, National Conference of Gerontological Nurse Practitioners. The following organizations were also represented on the expert panel and reviewed and commented on the consensus statement: American Psychiatric Association: Council on Aging, American Psychological Association. [source] The American Geriatrics Society/American Association for Geriatric Psychiatry Mental Health in Nursing Homes Consensus StatementJOURNAL OF AMERICAN GERIATRICS SOCIETY, Issue 9 2003Article first published online: 15 AUG 200 No abstract is available for this article. [source] | ||||||||||||||||||||||||||||