Enhancing predictive accuracy in hypertriglyceridemia-induced acute pancreatitis:Role of red cell distribution width and prospective studies

This letter addresses the study titled“Red cell distribution width:A predictor of the severity of hypertriglyceridemia-induced acute pancreatitis”by Lv et al published in the World Journal of Experimental Medicine.The study offers a valuable analysis of red cell distribution width(RDW)as a predictive marker for persistent organ failure in patients with hypertriglyceridemia-induced acute pancreatitis.The study results suggest that RDW,combined with the Bedside Index for Severity in Acute Pancreatitis score,could enhance the predictive accuracy for severe outcomes.Further investigation into the role of RDW in different severities of acute pancreatitis is recommended.Additionally,the need for large-scale and multicenter prospective studies to validate these findings is emphasized.

Exploring predictive markers for liver failure post-hepatectomy in hepatocellular carcinoma patients

This letter to the editor addresses the study titled“Predictive value of NLR,Fib4,and APRI in the occurrence of liver failure after hepatectomy in patients with hepatocellular carcinoma”by Kuang et al in the World Journal of Gastrointestinal Surgery.The study acknowledges the comprehensive patient data analysis while suggesting that there is a need for further discussion on the clinical applicability of these markers across diverse patient populations.This letter recommends prospective studies for validation and considers the influence of confounding factors.This finding underscores the significance of this study in improving hepatocellular carcinoma management.

Debate on direct-anterior vs posterior approach for hip hemiarthroplasty:The authors’insights

We read and discussed the study entitled“Complication rates after direct anterior vs posterior approach for Hip Hemiarthroplasty in elderly individuals with femoral neck fractures”with great interest.The authors have done justice to the topic of comparison of anterior and posterior surgical approaches for bipolar hemiarthroplasty which has been an everlasting debate in the existing literature.However,there are certain aspects of this study that need clarification from the authors.

Commentary on:“Facilitating transparency in spinal cord injury studies using data standards and ontologies”

Commentary Most would agree that providing comprehensive detail in scientific reporting is critical for the development of mean- ingful therapies and treatments for diseases. Such stellar practices 1） allow for reproduction of experiments to con- firm results, 2） promote thorough analyses of data, and 3） foster the incremental advancement of valid approaches. Unfortunately, most would also agree we have far to go to reach this vital goal （Hackam and Redelmeier, 2006; Prinz et al., 2011; Baker et al., 2014）.

Commentary ： clinical imaging in measuring visceral adipose tissue and other body components

In recent years it has been recognized that not only total amount of fat,but also fat distribution plays an important role in metabolism.Visceral adipose tissue(VAT),the most important component of central obesity,is closely related to insulin resistance and hyperlipidemia.It is hypothesized that an overflow

A Possible Narrative Section Harmonisation？ The Role of the Practice Statement Management Commentary

The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

Commentary on:“Assessing proprioception:A critical review of methods”by Han et al.

In recent years,the assessment of proprioceptive function has received increased attention in clinical and motor skill research.This is not surprising given the growing body of scientific evidence on the importance of proprioceptive information for controlling nearly all facets of human movement;from standing to performing highly skilled movement patterns

Techniques of Chinese-English Translation of Tour Guide Commentary

To meet the tourists' need,more and more tourist materials,including guide commentary,have been translated into English.This paper analyses the text type and criteria of tour guide commentary.It also analyses the possible problems that may exist in the translation of guide commentary and suggests some feasible techniques.

Commentary on: “Scientific evidence is just the starting point:A generalizable process for developing sports injury prevention interventions” by Alex Donaldson et al.

<正>In a recent paper,Donaldson et al.~1 argued that lower extremity injuries can be prevented.Evidence-based sports injury preventive exercise programs usually have limited impact on public health because they are not widely adopted or sustained into regular training routines.One reason for this is that the intervention program may not seem relevant for the

The Complexity of Embedded Frame in Mass Media Text — A Case Study of an Entertainment Commentary

Taking Goffman's frame theory as a basis, this article analyzes an entertainment commentary and investigates how people's different experience of the organization of the daily life may affect their linguistic presentation. It finds commentaries appearing in the mass media cannot just be taken as a combination of the verbal signs following a set of rules, while, instead it is a reflection of the writers' experience of the media itself, the event and participants commented, and the potential audience involved in a particular frame. It is through the transformation and retransformation that the author of this commentary reveals to us her basic concern about the reality in her eyes. Although texts involved in the mass media are usually taken as a one-way communication, they can be taken as the speaker's presentation of self in their social interaction with the potential audience.

A Corpus-based Study on Lexical Analysis of English Tour Guide Commentary

This paper is a corpus-based study which aims at analyzing lexical features of English tour commentary and creating a keyword list as teaching material.

Continued from Commentary

Generally, the city field rail transit in the narrow sense refers to adopting the wheel-rail mode, mainly connecting city center areas with suburban areas as means of transportation for commuting to work, commuting to learn, business and other services. The city field rail transit in the broad sense is a type of traffic between city center rail transit and intercity railways, which could be a traditional wheel-rail mode, or also a monorail mode, maglev mode and other mode, etc.

Exercise is...?: A commentary response

In the recent issue of Journal of Sport Health and Science,the question of'Is exercise medicine or what?'was posed.We wish to follow the editors’suggestion to'...stimulate further discussion on the topic'1by offering additional points of consideration to those discussed by Nesti2in'Exercise for health:Serious fun for the whole person?'.We will specifically

A Commentary on the Chinese Coronary Secondary Prevention Study

Chinese coronary secondary prevention study （CCSPS） is a key project in the field of medicine of the Ninth Five-year Plan of China, and is also called the Study of Xuezhikang Capsule （血脂康胶囊, XZK）in regulating blood lipids for secondary prevention of coronary heart diseases .Since the results of the study was publicized in June 2004 at the news release and deliberation by experts took place in the Great Hall of the People in Beijing, wide attention and high opinions have been gotten, and at the same time,

Radio Soccer Commentary as Reconstruction and Performance of Political and Social-cultural Reality： The Case of Kenya in the 1980s

This paper has developed the argument that live radio soccer commentary （LRSC） is a representation of soccer match events at one level but a performance of dominant socio-cultural and political trends of the societies at another level that produce and consume them. This echoes Reaser＇s （2003） and Ryan＇s （1993） perceptions of sports announcer＇s talk as a complex performance form based on but not limited to the ＂verbal imitation＂ of live sport events. We have understood the performativity of the LRSCs in the light of Schechner＇s （2006） emphasis of what he termed ＂restored behaviour＂ in understanding performance. In our context, we have treated the interpenetration of Kenyan soccer, politics, and society as the ＂restored behaviour＂ upon which the script of the LRSCs are based. The methodological apparatus of this paper is largely qualitative, consisting in the critical analysis of audio-recordings of Kenyan LRSCs. Focus is made on the Kenyan society of the 1980s, an era perceived to have been characterized by a close interaction between soccer, society, and politics. The analysis is informed by Fabian＇s （1997） inter-textual approach to the ＂reading＂ and interpretation of performance texts. This approach seems to echo a wider discourse of the social nature of media-text interpretation that has been proposed by Burn and Parker （1985）. Conclusions drawn from the analysis reveal what Muponde and Zegeye （2011） had described as a soccer ＂ecosystem＂ involving soccer as a sport, and the socio-cultural realities of its immediate context. This paper has argued thatLRSC is one of the channels through which this ecosystem is expressed.

New European Union＇s Requirements and IFRS Practice Statement ＂Management Commentary＂： Does MD＆A Disclosure Quality Affect Analysts＇ Forecasts？

The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.