BACKGROUND Collision tumor are neoplasms,including two histologically distinct tumors that coexist in the same mass without histological admixture.The incidence of collision tumor is low and is rare clinically.AIM To ...BACKGROUND Collision tumor are neoplasms,including two histologically distinct tumors that coexist in the same mass without histological admixture.The incidence of collision tumor is low and is rare clinically.AIM To investigate ultrasound images and application of ovarian-adnexal reporting and data system(O-RADS)to evaluate the risk and pathological characteristics of ovarian collision tumor.METHODS This study retrospectively analyzed 17 cases of ovarian collision tumor diagnosed pathologically from January 2020 to December 2023.All clinical features,ultrasound images and histopathological features were collected and analyzed.The O-RADS score was used for classification.The O-RADS score was determined by two senior doctors in the gynecological ultrasound group.Lesions with O-RADS score of 1-3 were classified as benign tumors,and lesions with O-RADS score of 4 or 5 were classified as malignant tumors.RESULTS There were 17 collision tumors detected in 16 of 6274 patients who underwent gynecological surgery.The average age of 17 women with ovarian collision tumor was 36.7 years(range 20-68 years),in whom,one occurred bilaterally and the rest occurred unilaterally.The average tumor diameter was 10 cm,of which three were 2-5 cm,11 were 5-10 cm,and three were>10 cm.Five(29.4%)tumors with O-RADS score 3 were endometriotic cysts with fibroma/serous cystadenoma,and unilocular or multilocular cysts contained a small number of parenchymal components.Eleven(64.7%)tumors had an O-RADS score of 4,including two in category 4A,six in category 4B,and three in category 4C;all of which were multilocular cystic tumors with solid components or multiple papillary components.One(5.9%)tumor had an O-RADS score of 5.This case was a solid mass,and a small amount of pelvic effusion was detected under ultrasound.The pathology was high-grade serous cystic cancer combined with cystic mature teratoma.There were nine(52.9%)tumors with elevated serum carbohydrate antigen(CA)125 and two(11.8%)with elevated serum CA19-9.Histological and pathological results showed that epithelial-cell-derived tumors combined with other tumors were the most common,which was different from previous results.CONCLUSION The ultrasound images of ovarian collision tumor have certain specificity,but diagnosis by preoperative ultrasound is difficult.The combination of epithelial and mesenchymal cell tumors is one of the most common types of ovarian collision tumor.The O-RADS score of ovarian collision tumor is mostly≥4,which can sensitively detect malignant tumors.展开更多
BACKGROUND There is still considerable heterogeneity regarding which features of cryptoglandular anal fistula on magnetic resonance imaging(MRI)and endoanal ultrasound(EAUS)are relevant to surgical decision-making.As ...BACKGROUND There is still considerable heterogeneity regarding which features of cryptoglandular anal fistula on magnetic resonance imaging(MRI)and endoanal ultrasound(EAUS)are relevant to surgical decision-making.As a con-sequence,the quality and completeness of the report are highly dependent on the training and experience of the examiners.AIM To develop a structured MRI and EAUS template(SMART)reporting the minimum dataset of information for the treatment of anal fistulas.METHODS This modified Delphi survey based on the RAND-UCLA appropriateness for consensus-building was conducted between May and August 2023.One hundred and fifty-one articles selected from a systematic review of the lite-rature formed the database to generate the evidence-based statements for the Delphi study.Fourteen questions were anonymously voted by an interdisciplinary multidisciplinary group for a maximum of three iterative rounds.The degree of agreement was scored on a numeric 0–10 scale.Group consensus was defined as a score≥8 for≥80%of the panelists.RESULTS Eleven scientific societies(3 radiological and 8 surgical)endorsed the study.After three rounds of voting,the experts(69 colorectal surgeons,23 radiologists,2 anatomists,and 1 gastroenterologist)achieved consensus for 12 of 14 statements(85.7%).Based on the results of the Delphi process,the six following features of anal fistulas were included in the SMART:Primary tract,secondary extension,internal opening,presence of collection,coexisting le-sions,and sphincters morphology.CONCLUSION A structured template,SMART,was developed to standardize imaging reporting of fistula-in-ano in a simple,systematic,time-efficient way,providing the minimum dataset of information and visual diagram useful to refer-ring physicians.展开更多
With globalized world, expectations about business' role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social r...With globalized world, expectations about business' role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company's status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained: the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.展开更多
BACKGROUND Endoscopic evaluation in diagnosing and managing ulcerative colitis(UC)is becoming increasingly important.Several endoscopic scoring systems have been established,including the Ulcerative Colitis Endoscopic...BACKGROUND Endoscopic evaluation in diagnosing and managing ulcerative colitis(UC)is becoming increasingly important.Several endoscopic scoring systems have been established,including the Ulcerative Colitis Endoscopic Index of Severity(UCEIS)score and Mayo Endoscopic Subscore(MES).Furthermore,the Toronto Inflammatory Bowel Disease Global Endoscopic Reporting(TIGER)score for UC has recently been proposed;however,its clinical value remains unclear.AIM To investigate the clinical value of the TIGER score in UC by comparing it with the UCEIS score and MES.METHODS This retrospective study included 166 patients with UC who underwent total colonoscopy between January 2017 and March 2023 at the Affiliated Hospital of Qingdao University(Qingdao,China).We retrospectively analysed endoscopic scores,laboratory and clinical data,treatment,and readmissions within 1 year.Spearman’s rank correlation coefficient,receiver operating characteristic curve,and univariate and multivariable logistic regression analyses were performed using IBM SPSS Statistics for Windows,version 26.0(IBM Corp.,Armonk,NY,United States)and GraphPad Prism version 9.0.0 for Windows(GraphPad Software,Boston,Massachusetts,United States).RESULTS The TIGER score significantly correlated with the UCEIS score and MES(r=0.721,0.626,both P<0.001),showed good differentiating values for clinical severity among mild,moderate,and severe UC[8(4-112.75)vs 210(109–219)vs 328(219–426),all P<0.001],and exhibited predictive value in diagnosing patients with severe UC[area under the curve(AUC)=0.897,P<0.001].Additionally,the TIGER(r=0.639,0,551,0.488,0.376,all P<0.001)and UCEIS scores(r=0.622,0,540,0.494,and 0.375,all P<0.001)showed stronger correlations with laboratory and clinical parameters,including C-reactive protein,erythrocyte sedimentation rate,length of hospitalisation,and hospitalisation costs,than MES(r=0.509,0,351,0.339,and 0.270,all P<0.001).The TIGER score showed the best predictability for patients'recent advanced treatment,including systemic corticosteroids,biologics,or immunomodulators(AUC=0.848,P<0.001)and 1-year readmission(AUC=0.700,P<0.001)compared with the UCEIS score(AUC=0.762,P<0.001;0.627,P<0.05)and MES(AUC=0.684,P<0.001;0.578,P=0.132).Furthermore,a TIGER score of≥317 was identified as an independent risk factor for advanced UC treatment(P=0.011).CONCLUSION The TIGER score may be superior to the UCIES score and MES in improving the accuracy of clinical disease severity assessment,guiding therapeutic decision-making,and predicting short-term prognosis.展开更多
Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices...The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices that film the surface (a runway in our case) from the air and displays the contaminant (water) body and measures the depth of the water automatically during the inspection. While measuring, data are sent to a computer used as a receiver. The developed devices are automatic devices implemented specially to use during rainy weather or even for some other cases. The aerial system uses a raspberry pi 4 model B, a camera, a laser sensor, an ultrasonic module, a Virtual Network Computing (VNC) and python codes developed by the authors. Results obtained show that using these devices to retrieve the Runway Condition Report (RCR) is very fast and human presence on the runway is not needed. The results obtained using these devices show that the method used herein is a proper solution to the GRF issues in the rainy areas, where the contaminant body detection and the accurate depth measurement were not well estimated because of the lack of a suitable method.展开更多
Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. ...Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. Companies can use Extensible Business Reporting Language (XBRL) to "build" their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.展开更多
Hepatocellular carcinoma(HCC)is a leading cause of morbidity and mortality worldwide,with rising clinical and economic burden as incidence increases.There are a multitude of evolving treatment options,including locore...Hepatocellular carcinoma(HCC)is a leading cause of morbidity and mortality worldwide,with rising clinical and economic burden as incidence increases.There are a multitude of evolving treatment options,including locoregional therapies which can be used alone,in combination with each other,or in combination with systemic therapy.These treatment options have shown to be effective in achieving remission,controlling tumor progression,improving disease free and overall survival in patients who cannot undergo resection and providing a bridge to transplant by debulking tumor burden to downstage patients.Following locoregional therapy(LRT),it is crucial to provide treatment response assessment to guide management and liver transplant candidacy.Therefore,Liver Imaging Reporting and Data Systems(LI-RADS)Treatment Response Algorithm(TRA)was created to provide a standardized assessment of HCC following LRT.LIRADS TRA provides a step by step approach to evaluate each lesion independently for accurate tumor assessment.In this review,we provide an overview of different locoregional therapies for HCC,describe the expected post treatment imaging appearance following treatment,and review the LI-RADS TRA with guidance for its application in clinical practice.Unique to other publications,we will also review emerging literature supporting the use of LI-RADS for assessment of HCC treatment response after LRT.展开更多
Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to ...Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to review the development of RGs of Chinese medicine(CM)and to provide recommen-dations for improvement.Methods:Through a systematic search of the Enhancing the QUAlity and Transparency Of health Research(EQUATOR)Network and electronic databases up to January 1,2022,we identified a total of 15 RGs of CM,and further summarized their characteristics and applications.In addition,we reviewed the development of international RGs and analyzed its impact for CM.Results:Compared with the generic RGs,the reporting standards of CM have been rapidly developed over the last 10 years,of which 57%were issued in recent 3 years(2019-2021).Currently,the system of RGs of CM has been established,especially for clinical trials,including various CM interventions and covering the guidelines from trial registration,protocol,results publication to the evidence synthesis and clinical practice guideline.However,the application of RGs of CM is suboptimal.Conclusion:It is necessary to take further measures to promote practical application,improve journals’endorsement,and establish quality monitoring procedures for RGs of CM in the future.展开更多
Purpose: The objective of the study was to design and implement an electronic synoptic report for thyroid sonography that incorporates the thyroid imaging reporting and data system (TIRADS) and assess potential for re...Purpose: The objective of the study was to design and implement an electronic synoptic report for thyroid sonography that incorporates the thyroid imaging reporting and data system (TIRADS) and assess potential for reducing unnecessary fine needle aspiration biopsies (FNAB) of thyroid nodules. Methods: The electronic synoptic report was developed using a relational database based on elements from TIRADS and a multidisciplinary consensus statement for thyroid reporting. A retrospective analysis of 138 patients with previously reported thyroid sonographic exams was evaluated for the presence of these elements. The electronic synoptic report calculates the TIRADS score and generates a formal report. Using the TIRADS score the potential decrease in unnecessary FNAB was estimated. Results: Key TIRADS elements were variously reported ranging from 43% for the thyroid nodule’s architecture as solid or cystic. Thyroid nodule echogenicity and calcification was commented in 27% and 23%, respectively. Other features of the TIRADS score were commented in 0% to 8% of the official reports. Estimated reduction for potentially reduced need for FNAB was 34.5%. Conclusions: This study is the first implementation of synoptic reporting using a relational database for sonography of thyroid nodules. Implementation of an electronic standardized synoptic reporting system may facilitate more accurate, and more comprehensive reporting for thyroid ultrasound scanning of thyroid nodules. The use of TIRADS was estimated to be able to potentially reduce the need for FNAB which was significant.展开更多
Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones ...Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones while others prefer to provide as less information as possible. The purpose of this paper is twofold: first it provides a critical examination of the main reporting criteria followed by the Greek listed companies, in order to point out how many of these companies present these criteria. Second, it considers how the industry sector of the listed companies or their capitalization category is related with their disclosure degree of financial reporting.展开更多
The purpose of this study is to examine the use of reporting verbs(RVs)in China-based and Western SSCI indexed English journal articles.Writing samples(N=168)are compared in terms of the frequencies of RVs,selection o...The purpose of this study is to examine the use of reporting verbs(RVs)in China-based and Western SSCI indexed English journal articles.Writing samples(N=168)are compared in terms of the frequencies of RVs,selection of high-frequency RVs and the evaluative orientations of RVs.The results suggest that whereas both English academic articles published in China and English academic articles published in English-speaking countries use similar varieties of RVs.Using the resources of appraisal theory,we found that English academic articles published in Chinas use fewer discourse RVs;they tend to use more neutral RVs,providing no overt intersubjective stance on the cited evidence,whereas English academic articles published in English-speaking countries favor more positive RVs to endorse the evidence during the argument.In particular,English academic articles published in China rarely employ negative and critical RVs.Academic writers’preferences of RVs are not only due to their language proficiency,but also due to their discursive tradition and underlying cultural values.They also have to do with the journals’coverage of topics and attitude toward academic debates and original thinking.The comparative findings have implications for English academic articles published in China,especially those based in non-English-speaking countries,when they try to use RVs to develop authorial stance in English:that is,to distinguish the semantic stance of RVs and cultivate cross-language and-culture awareness.展开更多
Purpose: To address the under-reporting of research results, with emphasis on the underreporting/distorted reporting of adverse events in the biomedical research literature.Design/methodology/approach: A four-step app...Purpose: To address the under-reporting of research results, with emphasis on the underreporting/distorted reporting of adverse events in the biomedical research literature.Design/methodology/approach: A four-step approach is used:(1) To identify the characteristics of literature that make it adequate to support policy;(2) to show how each of these characteristics becomes degraded to make inadequate literature;(3) to identify incentives to prevent inadequate literature; and(4) to show policy implications of inadequate literature.Findings: This review has provided reasons for, and examples of, adverse health effects of myriad substances(1) being under-reported in the premiere biomedical literature, or(2) entering this literature in distorted form. Since there is no way to gauge the extent of this under/distorted-reporting, the quality and credibility of the ‘premiere’ biomedical literature is unknown. Therefore, any types of meta-analyses or scientometric analyses of this literaturewill have unknown quality and credibility. The most sophisticated scientometric analysis cannot compensate for a highly flawed database.Research limitations: The main limitation is in identifying examples of under-reporting. There are many incentives for under-reporting and few dis-incentives.Practical implications: Almost all research publications, addressing causes of disease, treatments for disease, diagnoses for disease, scientometrics of disease and health issues, and other aspects of healthcare, build upon previous healthcare-related research published. Many researchers will not have laboratories or other capabilities to replicate or validate the published research, and depend almost completely on the integrity of this literature. If the literature is distorted, then future research can be misguided, and health policy recommendations can be ineffective or worse.Originality/value: This review has examined a much wider range of technical and nontechnical causes for under-reporting of adverse events in the biomedical literature than previous studies.展开更多
We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Int...We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Internet financial reporting. A two-stage Heckman approach was used to determine if Internet financial reporting adds incremental value to firms beyond the decision to cross-list in the United States. The results indicate that investors more highly value firms that provide information in multiple formats. We also find that country-specific variables affect the information content, but not the presentation format of disclosures on corporate websites. The results uncover a disconnection between what the market values (presentation format) and what the firms believe the market values (information content). This implies that firms are not entirely aware of investors' information wants and that they are not utilizing their resources in the manner that will have the most impact on their market value.展开更多
Background: Adverse drug reactions (ADRs) represent the important cause of morbidity and mortality that affect patients using drugs. Previous studies have clarified the knowledge and attitude toward ADRs reporting amo...Background: Adverse drug reactions (ADRs) represent the important cause of morbidity and mortality that affect patients using drugs. Previous studies have clarified the knowledge and attitude toward ADRs reporting among healthcare providers, while studies toward awareness of patients are limited. Aim and Objective: To evaluate knowledge and attitude toward ADRs reporting among patients visiting general hospitals in Baghdad City. Methods: This observational study was conducted on randomly selected 300 patients at the out-patient setting of general hospitals in Baghdad. Demographic characteristics of participants were documented and questionnaire regarding knowledge and perceptions was given to fill up, and the data were analyzed using descriptive statistics. Results: Demographic analysis showed that 55% of patients were males, 62% of them were from rural areas, and only 34% were college graduates. Regarding knowledge about ADRs, 73.3% patients were aware about ADRs and 37% had experienced ADRs in past. None of the respondents were aware of ADR reporting center. Regarding perceptions toward ADR, 84.2% agreed to report ADR in future and 90% respondents believed that ADR reporting may strengthen the patient safety. According to 61% of patients, patient education program is the best way to educate them regarding ADR. Conclusion: Educational interventions are highly recommended to improve awareness among patients regarding the validity of ADRs reporting.展开更多
Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be...Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be affected by the way of suicide reporting at the same time. Qualitative method is used to analysis the data capturing from observation, interviews and textual analysis. Special attention has been paid to the news reporting in the suicide in Sri Lankan newspapers. Sinhala medium newspapers: Lankadeepa, Diwaina, Lakbima, Silumina, Dinamina, Rivira, were used as the major sample of this study. Time period is located from January 2000 to January 2010. In conclusion, Suicide has been reporting in Sri Lanka as a heroic and sensational action for the target of maximum selling and the financial benefit of media institutions. Use of Language in suicide reporting and the placement of the story in the newspaper have been two major factors that cause to glamorize the incident. Suicide reporting is highly sensational and rhetorically made by the ownership of the media and non-ethical consideration of the journalism in Sri Lanka. Victims and vulnerable are encouraged to get in to suicide and they are generally encouraged to their action for faith. Suicide should be reported in the newspaper as a problem of mental health and attention should be drawn to well inform the public on the issue. Human incidents should not be reported in media for cheap commercial purposes that indirectly chance to gain much financial profit through the highest selling and expansion. This study suggest to take necessary action to immediately make a frame of ethics of media reporting that avoids such unethical reporting in the practice of suicide reporting in Sri Lanka.展开更多
Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial informa...Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators (KPIs) in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU (CSR directive). The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.展开更多
The purpose of the present study is to determine the reflection of sustainability reporting (SR), which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish b...The purpose of the present study is to determine the reflection of sustainability reporting (SR), which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish businesses that carried out SR during January 1, 2005 and June 1, 2015 were included in the study. Altogether, 186 sustainability reports containing 6,240 pages of a total of 80 businesses were examined. Data obtained from these reports were classified into various categories. According to the results, it was determined that 84% of the reporting businesses reported according to Global Reporting Initiative (GRI) principles and preferred G3 framework (40%); and the maximum number of reporting was published in 2014. The present study is the first research article including all businesses making SR in Turkey with all details.展开更多
基金Supported by Hunan Provincial Natural Science Foundation Regional Joint Fund,No.2023JJ50050.
文摘BACKGROUND Collision tumor are neoplasms,including two histologically distinct tumors that coexist in the same mass without histological admixture.The incidence of collision tumor is low and is rare clinically.AIM To investigate ultrasound images and application of ovarian-adnexal reporting and data system(O-RADS)to evaluate the risk and pathological characteristics of ovarian collision tumor.METHODS This study retrospectively analyzed 17 cases of ovarian collision tumor diagnosed pathologically from January 2020 to December 2023.All clinical features,ultrasound images and histopathological features were collected and analyzed.The O-RADS score was used for classification.The O-RADS score was determined by two senior doctors in the gynecological ultrasound group.Lesions with O-RADS score of 1-3 were classified as benign tumors,and lesions with O-RADS score of 4 or 5 were classified as malignant tumors.RESULTS There were 17 collision tumors detected in 16 of 6274 patients who underwent gynecological surgery.The average age of 17 women with ovarian collision tumor was 36.7 years(range 20-68 years),in whom,one occurred bilaterally and the rest occurred unilaterally.The average tumor diameter was 10 cm,of which three were 2-5 cm,11 were 5-10 cm,and three were>10 cm.Five(29.4%)tumors with O-RADS score 3 were endometriotic cysts with fibroma/serous cystadenoma,and unilocular or multilocular cysts contained a small number of parenchymal components.Eleven(64.7%)tumors had an O-RADS score of 4,including two in category 4A,six in category 4B,and three in category 4C;all of which were multilocular cystic tumors with solid components or multiple papillary components.One(5.9%)tumor had an O-RADS score of 5.This case was a solid mass,and a small amount of pelvic effusion was detected under ultrasound.The pathology was high-grade serous cystic cancer combined with cystic mature teratoma.There were nine(52.9%)tumors with elevated serum carbohydrate antigen(CA)125 and two(11.8%)with elevated serum CA19-9.Histological and pathological results showed that epithelial-cell-derived tumors combined with other tumors were the most common,which was different from previous results.CONCLUSION The ultrasound images of ovarian collision tumor have certain specificity,but diagnosis by preoperative ultrasound is difficult.The combination of epithelial and mesenchymal cell tumors is one of the most common types of ovarian collision tumor.The O-RADS score of ovarian collision tumor is mostly≥4,which can sensitively detect malignant tumors.
文摘BACKGROUND There is still considerable heterogeneity regarding which features of cryptoglandular anal fistula on magnetic resonance imaging(MRI)and endoanal ultrasound(EAUS)are relevant to surgical decision-making.As a con-sequence,the quality and completeness of the report are highly dependent on the training and experience of the examiners.AIM To develop a structured MRI and EAUS template(SMART)reporting the minimum dataset of information for the treatment of anal fistulas.METHODS This modified Delphi survey based on the RAND-UCLA appropriateness for consensus-building was conducted between May and August 2023.One hundred and fifty-one articles selected from a systematic review of the lite-rature formed the database to generate the evidence-based statements for the Delphi study.Fourteen questions were anonymously voted by an interdisciplinary multidisciplinary group for a maximum of three iterative rounds.The degree of agreement was scored on a numeric 0–10 scale.Group consensus was defined as a score≥8 for≥80%of the panelists.RESULTS Eleven scientific societies(3 radiological and 8 surgical)endorsed the study.After three rounds of voting,the experts(69 colorectal surgeons,23 radiologists,2 anatomists,and 1 gastroenterologist)achieved consensus for 12 of 14 statements(85.7%).Based on the results of the Delphi process,the six following features of anal fistulas were included in the SMART:Primary tract,secondary extension,internal opening,presence of collection,coexisting le-sions,and sphincters morphology.CONCLUSION A structured template,SMART,was developed to standardize imaging reporting of fistula-in-ano in a simple,systematic,time-efficient way,providing the minimum dataset of information and visual diagram useful to refer-ring physicians.
文摘With globalized world, expectations about business' role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company's status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained: the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.
基金Clinical Medicine+X Research Project of the Affiliated Hospital of Qingdao University in 2021,No.QDFY+X202101036Qingdao Medical and Health Research Program in 2021,No.2021-WJZD166and Youth Project of Natural Science Foundation of Shandong Province,No.ZR2020QH031.
文摘BACKGROUND Endoscopic evaluation in diagnosing and managing ulcerative colitis(UC)is becoming increasingly important.Several endoscopic scoring systems have been established,including the Ulcerative Colitis Endoscopic Index of Severity(UCEIS)score and Mayo Endoscopic Subscore(MES).Furthermore,the Toronto Inflammatory Bowel Disease Global Endoscopic Reporting(TIGER)score for UC has recently been proposed;however,its clinical value remains unclear.AIM To investigate the clinical value of the TIGER score in UC by comparing it with the UCEIS score and MES.METHODS This retrospective study included 166 patients with UC who underwent total colonoscopy between January 2017 and March 2023 at the Affiliated Hospital of Qingdao University(Qingdao,China).We retrospectively analysed endoscopic scores,laboratory and clinical data,treatment,and readmissions within 1 year.Spearman’s rank correlation coefficient,receiver operating characteristic curve,and univariate and multivariable logistic regression analyses were performed using IBM SPSS Statistics for Windows,version 26.0(IBM Corp.,Armonk,NY,United States)and GraphPad Prism version 9.0.0 for Windows(GraphPad Software,Boston,Massachusetts,United States).RESULTS The TIGER score significantly correlated with the UCEIS score and MES(r=0.721,0.626,both P<0.001),showed good differentiating values for clinical severity among mild,moderate,and severe UC[8(4-112.75)vs 210(109–219)vs 328(219–426),all P<0.001],and exhibited predictive value in diagnosing patients with severe UC[area under the curve(AUC)=0.897,P<0.001].Additionally,the TIGER(r=0.639,0,551,0.488,0.376,all P<0.001)and UCEIS scores(r=0.622,0,540,0.494,and 0.375,all P<0.001)showed stronger correlations with laboratory and clinical parameters,including C-reactive protein,erythrocyte sedimentation rate,length of hospitalisation,and hospitalisation costs,than MES(r=0.509,0,351,0.339,and 0.270,all P<0.001).The TIGER score showed the best predictability for patients'recent advanced treatment,including systemic corticosteroids,biologics,or immunomodulators(AUC=0.848,P<0.001)and 1-year readmission(AUC=0.700,P<0.001)compared with the UCEIS score(AUC=0.762,P<0.001;0.627,P<0.05)and MES(AUC=0.684,P<0.001;0.578,P=0.132).Furthermore,a TIGER score of≥317 was identified as an independent risk factor for advanced UC treatment(P=0.011).CONCLUSION The TIGER score may be superior to the UCIES score and MES in improving the accuracy of clinical disease severity assessment,guiding therapeutic decision-making,and predicting short-term prognosis.
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘The paper designed a non-contact system in order to perform the application (on a runway) of the Global Reporting Format (GRF) developed by International Civil Aviation Organization (ICAO). The system involves devices that film the surface (a runway in our case) from the air and displays the contaminant (water) body and measures the depth of the water automatically during the inspection. While measuring, data are sent to a computer used as a receiver. The developed devices are automatic devices implemented specially to use during rainy weather or even for some other cases. The aerial system uses a raspberry pi 4 model B, a camera, a laser sensor, an ultrasonic module, a Virtual Network Computing (VNC) and python codes developed by the authors. Results obtained show that using these devices to retrieve the Runway Condition Report (RCR) is very fast and human presence on the runway is not needed. The results obtained using these devices show that the method used herein is a proper solution to the GRF issues in the rainy areas, where the contaminant body detection and the accurate depth measurement were not well estimated because of the lack of a suitable method.
文摘Intellectual capital disclosure (ICD) has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes "good" ICD. Companies can use Extensible Business Reporting Language (XBRL) to "build" their own intellectual capital (IC) reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.
文摘Hepatocellular carcinoma(HCC)is a leading cause of morbidity and mortality worldwide,with rising clinical and economic burden as incidence increases.There are a multitude of evolving treatment options,including locoregional therapies which can be used alone,in combination with each other,or in combination with systemic therapy.These treatment options have shown to be effective in achieving remission,controlling tumor progression,improving disease free and overall survival in patients who cannot undergo resection and providing a bridge to transplant by debulking tumor burden to downstage patients.Following locoregional therapy(LRT),it is crucial to provide treatment response assessment to guide management and liver transplant candidacy.Therefore,Liver Imaging Reporting and Data Systems(LI-RADS)Treatment Response Algorithm(TRA)was created to provide a standardized assessment of HCC following LRT.LIRADS TRA provides a step by step approach to evaluate each lesion independently for accurate tumor assessment.In this review,we provide an overview of different locoregional therapies for HCC,describe the expected post treatment imaging appearance following treatment,and review the LI-RADS TRA with guidance for its application in clinical practice.Unique to other publications,we will also review emerging literature supporting the use of LI-RADS for assessment of HCC treatment response after LRT.
基金supported by the Chinese Medicine Development Fund,Hong Kong,China(20B2/027A).
文摘Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to review the development of RGs of Chinese medicine(CM)and to provide recommen-dations for improvement.Methods:Through a systematic search of the Enhancing the QUAlity and Transparency Of health Research(EQUATOR)Network and electronic databases up to January 1,2022,we identified a total of 15 RGs of CM,and further summarized their characteristics and applications.In addition,we reviewed the development of international RGs and analyzed its impact for CM.Results:Compared with the generic RGs,the reporting standards of CM have been rapidly developed over the last 10 years,of which 57%were issued in recent 3 years(2019-2021).Currently,the system of RGs of CM has been established,especially for clinical trials,including various CM interventions and covering the guidelines from trial registration,protocol,results publication to the evidence synthesis and clinical practice guideline.However,the application of RGs of CM is suboptimal.Conclusion:It is necessary to take further measures to promote practical application,improve journals’endorsement,and establish quality monitoring procedures for RGs of CM in the future.
文摘Purpose: The objective of the study was to design and implement an electronic synoptic report for thyroid sonography that incorporates the thyroid imaging reporting and data system (TIRADS) and assess potential for reducing unnecessary fine needle aspiration biopsies (FNAB) of thyroid nodules. Methods: The electronic synoptic report was developed using a relational database based on elements from TIRADS and a multidisciplinary consensus statement for thyroid reporting. A retrospective analysis of 138 patients with previously reported thyroid sonographic exams was evaluated for the presence of these elements. The electronic synoptic report calculates the TIRADS score and generates a formal report. Using the TIRADS score the potential decrease in unnecessary FNAB was estimated. Results: Key TIRADS elements were variously reported ranging from 43% for the thyroid nodule’s architecture as solid or cystic. Thyroid nodule echogenicity and calcification was commented in 27% and 23%, respectively. Other features of the TIRADS score were commented in 0% to 8% of the official reports. Estimated reduction for potentially reduced need for FNAB was 34.5%. Conclusions: This study is the first implementation of synoptic reporting using a relational database for sonography of thyroid nodules. Implementation of an electronic standardized synoptic reporting system may facilitate more accurate, and more comprehensive reporting for thyroid ultrasound scanning of thyroid nodules. The use of TIRADS was estimated to be able to potentially reduce the need for FNAB which was significant.
文摘Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones while others prefer to provide as less information as possible. The purpose of this paper is twofold: first it provides a critical examination of the main reporting criteria followed by the Greek listed companies, in order to point out how many of these companies present these criteria. Second, it considers how the industry sector of the listed companies or their capitalization category is related with their disclosure degree of financial reporting.
文摘The purpose of this study is to examine the use of reporting verbs(RVs)in China-based and Western SSCI indexed English journal articles.Writing samples(N=168)are compared in terms of the frequencies of RVs,selection of high-frequency RVs and the evaluative orientations of RVs.The results suggest that whereas both English academic articles published in China and English academic articles published in English-speaking countries use similar varieties of RVs.Using the resources of appraisal theory,we found that English academic articles published in Chinas use fewer discourse RVs;they tend to use more neutral RVs,providing no overt intersubjective stance on the cited evidence,whereas English academic articles published in English-speaking countries favor more positive RVs to endorse the evidence during the argument.In particular,English academic articles published in China rarely employ negative and critical RVs.Academic writers’preferences of RVs are not only due to their language proficiency,but also due to their discursive tradition and underlying cultural values.They also have to do with the journals’coverage of topics and attitude toward academic debates and original thinking.The comparative findings have implications for English academic articles published in China,especially those based in non-English-speaking countries,when they try to use RVs to develop authorial stance in English:that is,to distinguish the semantic stance of RVs and cultivate cross-language and-culture awareness.
文摘Purpose: To address the under-reporting of research results, with emphasis on the underreporting/distorted reporting of adverse events in the biomedical research literature.Design/methodology/approach: A four-step approach is used:(1) To identify the characteristics of literature that make it adequate to support policy;(2) to show how each of these characteristics becomes degraded to make inadequate literature;(3) to identify incentives to prevent inadequate literature; and(4) to show policy implications of inadequate literature.Findings: This review has provided reasons for, and examples of, adverse health effects of myriad substances(1) being under-reported in the premiere biomedical literature, or(2) entering this literature in distorted form. Since there is no way to gauge the extent of this under/distorted-reporting, the quality and credibility of the ‘premiere’ biomedical literature is unknown. Therefore, any types of meta-analyses or scientometric analyses of this literaturewill have unknown quality and credibility. The most sophisticated scientometric analysis cannot compensate for a highly flawed database.Research limitations: The main limitation is in identifying examples of under-reporting. There are many incentives for under-reporting and few dis-incentives.Practical implications: Almost all research publications, addressing causes of disease, treatments for disease, diagnoses for disease, scientometrics of disease and health issues, and other aspects of healthcare, build upon previous healthcare-related research published. Many researchers will not have laboratories or other capabilities to replicate or validate the published research, and depend almost completely on the integrity of this literature. If the literature is distorted, then future research can be misguided, and health policy recommendations can be ineffective or worse.Originality/value: This review has examined a much wider range of technical and nontechnical causes for under-reporting of adverse events in the biomedical literature than previous studies.
文摘We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Internet financial reporting. A two-stage Heckman approach was used to determine if Internet financial reporting adds incremental value to firms beyond the decision to cross-list in the United States. The results indicate that investors more highly value firms that provide information in multiple formats. We also find that country-specific variables affect the information content, but not the presentation format of disclosures on corporate websites. The results uncover a disconnection between what the market values (presentation format) and what the firms believe the market values (information content). This implies that firms are not entirely aware of investors' information wants and that they are not utilizing their resources in the manner that will have the most impact on their market value.
文摘Background: Adverse drug reactions (ADRs) represent the important cause of morbidity and mortality that affect patients using drugs. Previous studies have clarified the knowledge and attitude toward ADRs reporting among healthcare providers, while studies toward awareness of patients are limited. Aim and Objective: To evaluate knowledge and attitude toward ADRs reporting among patients visiting general hospitals in Baghdad City. Methods: This observational study was conducted on randomly selected 300 patients at the out-patient setting of general hospitals in Baghdad. Demographic characteristics of participants were documented and questionnaire regarding knowledge and perceptions was given to fill up, and the data were analyzed using descriptive statistics. Results: Demographic analysis showed that 55% of patients were males, 62% of them were from rural areas, and only 34% were college graduates. Regarding knowledge about ADRs, 73.3% patients were aware about ADRs and 37% had experienced ADRs in past. None of the respondents were aware of ADR reporting center. Regarding perceptions toward ADR, 84.2% agreed to report ADR in future and 90% respondents believed that ADR reporting may strengthen the patient safety. According to 61% of patients, patient education program is the best way to educate them regarding ADR. Conclusion: Educational interventions are highly recommended to improve awareness among patients regarding the validity of ADRs reporting.
文摘Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be affected by the way of suicide reporting at the same time. Qualitative method is used to analysis the data capturing from observation, interviews and textual analysis. Special attention has been paid to the news reporting in the suicide in Sri Lankan newspapers. Sinhala medium newspapers: Lankadeepa, Diwaina, Lakbima, Silumina, Dinamina, Rivira, were used as the major sample of this study. Time period is located from January 2000 to January 2010. In conclusion, Suicide has been reporting in Sri Lanka as a heroic and sensational action for the target of maximum selling and the financial benefit of media institutions. Use of Language in suicide reporting and the placement of the story in the newspaper have been two major factors that cause to glamorize the incident. Suicide reporting is highly sensational and rhetorically made by the ownership of the media and non-ethical consideration of the journalism in Sri Lanka. Victims and vulnerable are encouraged to get in to suicide and they are generally encouraged to their action for faith. Suicide should be reported in the newspaper as a problem of mental health and attention should be drawn to well inform the public on the issue. Human incidents should not be reported in media for cheap commercial purposes that indirectly chance to gain much financial profit through the highest selling and expansion. This study suggest to take necessary action to immediately make a frame of ethics of media reporting that avoids such unethical reporting in the practice of suicide reporting in Sri Lanka.
文摘Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators (KPIs) in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU (CSR directive). The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.
文摘The purpose of the present study is to determine the reflection of sustainability reporting (SR), which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish businesses that carried out SR during January 1, 2005 and June 1, 2015 were included in the study. Altogether, 186 sustainability reports containing 6,240 pages of a total of 80 businesses were examined. Data obtained from these reports were classified into various categories. According to the results, it was determined that 84% of the reporting businesses reported according to Global Reporting Initiative (GRI) principles and preferred G3 framework (40%); and the maximum number of reporting was published in 2014. The present study is the first research article including all businesses making SR in Turkey with all details.