The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major me...The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.展开更多
AIM To translate the Victorian Institute of Sports AssessmentAchilles(VISA-A) questionnaire into the Dutch language(VISA-A-NL), and to assess its reliability, validity, and applicability to non-athletes.METHODS After ...AIM To translate the Victorian Institute of Sports AssessmentAchilles(VISA-A) questionnaire into the Dutch language(VISA-A-NL), and to assess its reliability, validity, and applicability to non-athletes.METHODS After translation according to a forward-backward protocol, 101 patients with complaints of Achilles tendinopathy were asked to fill out the VISA-A-NL at two time points together with visual analogue scale, the Foot and Ankle Outcome Score, and the Short Form-36 questionnaires. Reliability, internal consistency, construct validity, and content validity were tested.RESULTS The VISA-A-NL showed high reliability(0.97, 95%CI: 0.95-0.98). Cronbach's alpha(internal consistency) was 0.80. It increased to 0.88 without activity domain. Correlation with other questionnaires was moderate or poorer.CONCLUSION The VISA-A-NL proved to be an excellent evaluation instrument for the Dutch physician. If applied to nonathletes, using a modified score(questions 1-6) should be considered.展开更多
随着人们对数据资源的兴趣与日俱增,学习测量日益受到关注。新媒体联盟(The N ew M edia Consortium,N M C)于2015年和2016年连续两年发布的《地平线报告(高等教育版)》均指出,学习测量将成为影响教育信息化发展的关键技术之一。文章从...随着人们对数据资源的兴趣与日俱增,学习测量日益受到关注。新媒体联盟(The N ew M edia Consortium,N M C)于2015年和2016年连续两年发布的《地平线报告(高等教育版)》均指出,学习测量将成为影响教育信息化发展的关键技术之一。文章从学习测量的概念着手,结合学习测量当前的应用领域,对大数据时代实现学习测量的关键技术、应用前景进行了探索,并分析了其面临的挑战及在未来教育领域中的应用趋势。展开更多
目的系统评价肝癌患者特异性自我报告结局评估工具的测量学属性及其方法学质量,为医护人员选择最佳评估工具提供依据。方法系统检索PubMed、Embase、CINAHL、Web of Science、Cochrane Library、中国知网、维普数据库、万方数据库及中...目的系统评价肝癌患者特异性自我报告结局评估工具的测量学属性及其方法学质量,为医护人员选择最佳评估工具提供依据。方法系统检索PubMed、Embase、CINAHL、Web of Science、Cochrane Library、中国知网、维普数据库、万方数据库及中国生物医学文献数据库中与肝癌患者特异性自我报告结局评估工具相关的研究,检索时限为建库至2024年2月1日。2名研究者独立进行文献筛选和资料提取,采用基于共识的健康测量工具遴选标准(consensus-based standards for the selection of health measurement instruments,COSMIN)偏倚风险清单及其质量标准,评定纳入研究的方法学质量及测量学属性,并形成推荐意见。结果共纳入12篇文献,涉及8个肝癌患者特异性自我报告结局评估工具。通过评估,肝癌患者特异性症状模块问卷为A级推荐,癌症治疗功能评价系统-肝胆量表、肝癌围手术期症状报告问卷、肝癌患者生命质量量表、癌症治疗的功能评估-肝胆症状指数问卷为B级推荐,欧洲癌症研究与治疗组织肝细胞癌患者特异性生活质量问卷、肝癌患者生活质量评定量表、癌症患者生命质量测定量表体系之肝癌量表为C级推荐。结论肝癌患者特异性症状模块问卷的方法学质量及测量学属性相对较好,优先推荐应用。由于评估内容主要聚焦于患者的身体症状困扰,可与其他评估工具联合使用,以提高评估的全面性。展开更多
文摘The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.
文摘AIM To translate the Victorian Institute of Sports AssessmentAchilles(VISA-A) questionnaire into the Dutch language(VISA-A-NL), and to assess its reliability, validity, and applicability to non-athletes.METHODS After translation according to a forward-backward protocol, 101 patients with complaints of Achilles tendinopathy were asked to fill out the VISA-A-NL at two time points together with visual analogue scale, the Foot and Ankle Outcome Score, and the Short Form-36 questionnaires. Reliability, internal consistency, construct validity, and content validity were tested.RESULTS The VISA-A-NL showed high reliability(0.97, 95%CI: 0.95-0.98). Cronbach's alpha(internal consistency) was 0.80. It increased to 0.88 without activity domain. Correlation with other questionnaires was moderate or poorer.CONCLUSION The VISA-A-NL proved to be an excellent evaluation instrument for the Dutch physician. If applied to nonathletes, using a modified score(questions 1-6) should be considered.
文摘随着人们对数据资源的兴趣与日俱增,学习测量日益受到关注。新媒体联盟(The N ew M edia Consortium,N M C)于2015年和2016年连续两年发布的《地平线报告(高等教育版)》均指出,学习测量将成为影响教育信息化发展的关键技术之一。文章从学习测量的概念着手,结合学习测量当前的应用领域,对大数据时代实现学习测量的关键技术、应用前景进行了探索,并分析了其面临的挑战及在未来教育领域中的应用趋势。
文摘目的系统评价肝癌患者特异性自我报告结局评估工具的测量学属性及其方法学质量,为医护人员选择最佳评估工具提供依据。方法系统检索PubMed、Embase、CINAHL、Web of Science、Cochrane Library、中国知网、维普数据库、万方数据库及中国生物医学文献数据库中与肝癌患者特异性自我报告结局评估工具相关的研究,检索时限为建库至2024年2月1日。2名研究者独立进行文献筛选和资料提取,采用基于共识的健康测量工具遴选标准(consensus-based standards for the selection of health measurement instruments,COSMIN)偏倚风险清单及其质量标准,评定纳入研究的方法学质量及测量学属性,并形成推荐意见。结果共纳入12篇文献,涉及8个肝癌患者特异性自我报告结局评估工具。通过评估,肝癌患者特异性症状模块问卷为A级推荐,癌症治疗功能评价系统-肝胆量表、肝癌围手术期症状报告问卷、肝癌患者生命质量量表、癌症治疗的功能评估-肝胆症状指数问卷为B级推荐,欧洲癌症研究与治疗组织肝细胞癌患者特异性生活质量问卷、肝癌患者生活质量评定量表、癌症患者生命质量测定量表体系之肝癌量表为C级推荐。结论肝癌患者特异性症状模块问卷的方法学质量及测量学属性相对较好,优先推荐应用。由于评估内容主要聚焦于患者的身体症状困扰,可与其他评估工具联合使用,以提高评估的全面性。
