Bulletin of Computer Science and Electrical Engineering (BCSEE)
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Strategic Choice of Presentation Format: The Case of ETR Reconciliations
No full textABSTRACT
To minimize costs related to unfavorable perceptions of their tax-related activities, firms with low effective tax rates (ETR) could avoid, where possible, explicit mentions of their effective tax rates. Using this reputational cost perspective, we study an item of required disclosure in the income tax footnote of the 10-K, the ETR reconciliation table, where firms can choose a presentation format that reveals the tax rate (the percentage format) or one that avoids explicit mention of the effective tax rate (the dollar format). We find that firms with low ETRs are 24 percent more likely to use the dollar format and are also less likely to mention their tax rates elsewhere in their disclosures, consistent with the choice of dollar format reflecting a firm's overall tax disclosure strategy. Analysts' tax expense forecasts are less accurate for dollar format firms, suggesting higher processing costs associated with tax-related disclosures for these firms.
JEL Classifications: H20; G30; M40
Optimizing PMTCT Adherence by Treating Depression in Perinatal Women with HIV in South Africa: A Pilot Randomized Controlled Trial
No full textBackground South Africa (SA) has the greatest HIV prevalence in the world, with rates as high as 40% among pregnant women. Depression is a robust predictor of nonadherence to antiretroviral therapy (ART) and engagement in HIV care; perinatal depression may affect upwards of 47% of women in SA. Evidence-based, scalable approaches for depression treatment and ART adherence in this setting are lacking.
Method Twenty-three pregnant women with HIV (WWH), ages 18-45 and receiving ART, were randomized to a psychosocial depression and adherence intervention or treatment as usual (TAU) to evaluate intervention feasibility, acceptability, and preliminary effect on depressive symptoms and ART adherence. Assessments were conducted pre-, immediately post-, and 3 months post-treatment, and included a qualitative exit interview.
Results Most (67.6%) eligible individuals enrolled; 71% completed at least 75% of sessions. Compared to TAU, intervention participants had significantly greater improvements in depressive symptoms at post-treatment, beta = - 11.1, t(24) = - 3.1, p < 0.005, 95% CI [- 18.41, - 3.83], and 3 months, beta = - 13.8, t(24) = - 3.3, p < 0.005, 95% CI [- 22.50, - 5.17]. No significant differences in ART adherence, social support, or stigma were found. Qualitatively, perceived improvements in social support, self-esteem, and problem-solving adherence barriers emerged as key benefits of the intervention; additional sessions were desired.
Conclusion A combined depression and ART adherence intervention appears feasible and acceptable, and demonstrated preliminary evidence of efficacy in a high-need population. Additional research is needed to confirm efficacy and identify dissemination strategies to optimize the health of WWH and their children
Cognitive dysfunction in schizophrenia: An expert group paper on the current state of the art
No full textCognitive impairment in schizophrenia represents one of the main obstacles to clinical and functional recovery. This expert group paper brings together experts in schizophrenia treatment to discuss scientific progress in the domain of cognitive impairment to address cognitive impairments and their consequences in the most effective way. We report on the onset and course of cognitive deficits, linking them to the alterations in brain function and structure in schizophrenia and discussing their role in predicting the transition to psychosis in people at risk. We then address the assessment tools with reference to functioning and social cognition, examining the role of subjective measures and addressing new methods for measuring functional outcomes including technology based approaches. Finally, we briefly review treatment options for cognitive deficits, focusing on cognitive remediation programs, highlighting their effects on brain activity and conclude with the potential benefit of individualized integrated interventions combing cognitive remediation with other approaches
Development and Validation of the Michigan Chronic Disease Simulation Model (MICROSIM)
No full textAbstractStrategies to prevent or delay Alzheimer’s disease and Alzheimer’s disease-related dementias (AD/ADRD) are urgently needed. Blood pressure (BP) management is a promising strategy for AD/ADRD prevention and the key element in the primary and secondary prevention of atherosclerotic cardiovascular disease (ASCVD), yet the effects of different population level BP control strategies across the life course on AD/ADRD are not known.Large-scale randomized controlled trials are the least biased approach to identifying the effect of BP control on AD/ADRD, yet trials may be infeasible due to the need for prolonged follow-up and very large sample sizes. Thus, simulation analyses leveraging the best available observational data may be the best and most practical approach to answering these questions.In this manuscript, we describe the design principles, implementation details, and population-level validation of a novel population health microsimulation framework, the MIchigan ChROnic Disease SIMulation (MICROSIM), for The Effect of Lower Blood Pressure over the Life Course on Late-life Cognition in Blacks, Hispanics, and Whites (BP COG) study of the effect of BP levels over the life course on cognitive decline and dementia.MICROSIM was designed by applying computer programming best practices to create a novel simulation model. The initial purpose of this extensible, open-source framework is to explore a series of questions related to the impact of different blood pressure management strategies on late-life cognition and all-cause dementia, as well as the effects on race differences in all-cause dementia incidence. Ultimately, though, the framework is designed to be extensible such that a variety of different clinical conditions could be added to the framework.</jats:p
Effectiveness of Cooperation in Virtual Teams
No full textTechnological development has led to the emergence of cooperation separately both geographically and in time zone in an organization in the form of a virtual organization. PT XYZ's Microsoft Solution and Service (DMSS) Department is one of the departments that provides digital services in the form of One-Stop-Solutions on Digital Services, both in on-premise and cloud infrastructure models with products and solutions based on Microsoft products for customers. In his service during the Covid-19 pandemic, this department implements virtual team coordination so that product development can continue as planned. However, on the other hand, the effectiveness of performance in implementing virtual organizations is still a challenge for the company. This is the focus of research to find out what factors influence the effectiveness of cooperation in the application of virtual organizations at PT XYZ in general and specifically in the Microsoft Solution and Service Department. This study conducted an analysis of seven factors by surveying 40 respondents at PT. XYZ. The results obtained are three factors consisting of depth of communication, technology, and training which have an influence on the effectiveness of the application of virtual organizations at PT. XYZ, while four other factors such as trust, shared understanding of knowledge, commitment, and leadership have no significant effect on the effectiveness of virtual organizations
Implementation of Making Monitoring Control System (MOS) Applications to Know Cylinder Repair Codes in Paper Production Areas
No full textThe rapid development of information technology has had an impact on various fields of life and professions. An organization usually has various kinds of business processes that it wants to achieve. Business models can assist in evaluating current and common business models out of business process automation (BPA). PT. XXX is a manufacturing company that produces paper with the largest output in Indonesia. The company is committed to implementing sustainable business principles in all of its operational activities. So far, Control Monitoring activities at the company are still carried out manually, starting from taking samples, checking the standard of a spare part, to preparing reports. This causes the ineffectiveness of the work cycle, so to overcome these problems a computerized system is created in the form of a Monitoring Control System (MOS) application for the Finance & Accounting department. With this application program, it is hoped that it will be able to reduce the use of paper in the process of monitoring, recording, and speed up the preparation of reports so that they are more quickly received by other departments at PT XXX
The Implementation of Waterfall Method in the Development of Accounting Information Systems for Web-Based Savings and Loans Data Processing: Case study: Sompak Awe Jaya cooperative
No full textThe Sompak Awe Jaya Cooperative currently manages conventional data, namely recording every savings and loan transaction in a ledger, which is then summarized in Microsoft Excel. Calculations for financial transactions use a calculator, so it takes a long time to process them. So the authors are interested in designing a savings and loan information system at the Sompak Awe Jaya cooperative. The idea of this design is that the finance department can efficiently process savings and loan data, automatic financial calculations are carried out by the system, and membership registration through the application will increase work efficiency. Meanwhile, cooperative managers can track savings and loan activities, view financial transaction data, receive reports, and print existing reports and this system is accessed by two actors, namely admin and finance. Therefore the author aims to create an accounting information system for processing savings and loans so that data management is carried out efficiently and effectively and helps secure existing data because the data is stored in the database. This design uses entity relationship diagram modeling and logical record structure for database design while modeling system flow using user case diagrams, deployment diagrams, activity diagrams, and sequence diagrams
Systematic Data Monitoring and Analysis of Cardiovascular Off-label Prescriptions in Pediatrics: Focus on Angiotensin-Converting Enzyme Inhibitors (ACE-I) and Beta Blockers
No full textMany efforts have been made to stimulate clinical trials (CTs) in pediatrics but most of the drugs are still authorized only in adults and used off-label in the pediatric population.
To assess how widespread is the off-label prescription in Italy and to identify areas of unmet medical need by applying a model for the systematic collection and analysis of data.
A study was performed using 2015 data from the Italian Medicines Utilization Monitoring Centre Health Database (OsMed). A study sample of 3,726,583 pediatric patients, was considered. Cardiovascular drugs were selected for this study. Assessment of the off-label use, the analysis of the pharmacovigilance signals, a bibliographic research and the analysis of ongoing CTs were carried out.
In 2015, 8,544 pediatric patients received treatment with a cardiovascular drug. Angiotensin converting enzyme inhibitors (ACE-I) followed by beta blockers agents are the most prescribed molecules. Eight molecules were selected and an in-depth analysis conducted. The PhV network showed only one record of adverse reaction as off-label in 2015. The results show several therapeutic areas of use in pediatrics.
Off-label in pediatrics is largely widespread in Europe and US and our results show it is also present in Italy. Molecules selected are used off-label for therapeutic areas such as oncologic, hematological and rare diseases. Results of pharmacovigilance suggests underreporting. The analysis carried out in this study could be an open track for a systematic monitoring activity and of interest for prescribers, pediatricians and other healthcare professionals during the clinical practice