Accounting judgments on terms of likelihood under IFRS: Korea and Australia
|
|
- Noel Osborne
- 5 years ago
- Views:
Transcription
1 Agenda Paper 12 Joint research project- Preliminary results Accounting judgments on terms of likelihood under IFRS: Korea and Australia Youngmi Seo Korea Accounting Standards Board (KASB) Eric Lee Australian Accounting Standards Board (AASB) The views expressed in this presentation are those of the presenter, not necessarily those of the AASB and KASB. 1
2 Contents I. Overview II. Background III. Research design IV. Preliminary findings V. Key tentative recommendations Please note, further data is still being collected and further analysis is planned. As the project remains in progress, the results and recommendations in this material are inconclusive. 2
3 I. Overview The objectives of this joint research project are: To investigate whether there are differences in interpreting terms of likelihood by preparers and auditors between Korea and Australia; To investigate whether translation of terms of likelihood from English to Korean are consistent with the intended expressions; and To identify findings that highlight possible improvements that could be made to the standard setting process to help achieve the objective of global standards 3
4 I. Overview The key preliminary findings are: There are differences in interpretation of terms of likelihood between Australian and Korean accounting professionals when used in context and not in context; Some terms could be interpreted differently in different contexts; For example, respondents tend to be more conservative when interpreting the term probably in the context of liabilities in comparison to interpreting the term in the context of assets; 4
5 I. Overview Some terms of likelihood are not interpreted differently from each other, for example unlikely and highly unlikely ; Some terms are interpreted differently in different languages by Korean accounting professionals indicating that there may be a translation issue that should be addressed; Some terms of likelihood cannot be translated into Korean. For example, probable and likely are translated into a single Korean expression 가능성이높다, and the terms virtually certain and reasonably certain are both translated into a single Korean term 가능성이거의확실한. 5
6 II. Background Given that Australia and Korea adopted IFRS in 2005 and 2011 respectively and both have distinct cultural and legal systems, Australia and Korea should be an ideal setting for the purpose of this research. Hofstede s cultural value 6
7 II. Background A considerable number of studies provide evidence that there are disagreements regarding the interpretation of probability expressions, i.e. terms of likelihood. Similar results also concluded in studies using groups from different countries such as accountants, auditors and students (Davidson 1991; Amer et al, 1994, 1995). Academic research also reports that the application of professional judgment in accounting is a function of cultural values (Doupnik and Richter, 2003; Doupnik and Ritcher, 2004; Doupnik and Riccio, 2006; Tsakumis, 2007). 7
8 III. Research design Survey instrument Part I Part II Part III Part IV 14 selective terms of likelihood Respondents are asked to respond in range estimate Demographics of respondents 17 excerpts from IFRS containing 14 selected terms of likelihood ; 2 different contexts for probable and 2 different contexts for remote are provided respectively Respondents are asked to respond in point estimate Other information In Australia, the survey instrument was only available in English, whereas in Korea, one survey instrument was made available in English and another in Korean. Both survey instruments in English and Korea contain the same content. Available on a website: 8
9 III. Research design Terms of likelihood AASB and KASB staff identified approximately 32 different terms of likelihood used in IFRS; 14 of which were selected and examined in this research. Table 1 In English Virtually certain Substantially all Highly probable Reasonably certain Reasonably assured Probable More likely Likely Reasonably possible Possible Unlikely Highly unlikely Extremely unlikely Remote In Korean 가능성이거의확실한대부분가능성이매우높은가능성이거의확실한합리적인확신가능성이높은가능성이더높은가능성이높은합리적으로발생가능한가능성이잠재적인가능성이낮은가능성이매우낮은가능성이매우낮은가능성이아주낮은, 희박한 9
10 III. Research design Demographics of respondents Australia: 197 responses Korea: 464 responses Age and gender Professional experience 10
11 III. Research design Professional position 11
12 III. Research design Familiarity with terms of likelihood in IFRS Views on the importance of terms of likelihood in IFRS 12
13 IV. Preliminary findings 1. Interpretation of terms of likelihood 1.1 Results from interpretation of terms of likelihood in-isolation Table 2 Australia Korea Diff. Terms of likelihood Auditor Preparer Auditor Preparer Rank Mean Rank Mean Rank Mean Rank Mean A P Virtually certain Substantially all ⱱ ⱱ Highly probable ⱱ ⱱ Reasonably certain ⱱ ⱱ Reasonably assured Probable ⱱ ⱱ More likely ⱱ ⱱ Likely ⱱ ⱱ Reasonably possible ⱱ ⱱ Possible ⱱ ⱱ Unlikely Highly unlikely ⱱ Extremely unlikely Remote Australian and Korean accounting professionals seem to assign different rankings on some terms of likelihood when they are not in context, i.e. in-isolation. Australian and Korean accounting professionals seem to inconsistently interpret some terms of likelihood in-isolation. 13
14 IV. Preliminary findings 1.2 Results from interpretation of terms of likelihood in-context Table 3 Australia Korea Diff. Terms of likelihood Auditor Preparer Auditor Preparer Rank Mean Rank Mean Rank Mean Rank Mean A P Virtually certain ⱱ Substantially all ⱱ ⱱ Highly probable ⱱ ⱱ Reasonably certain ⱱ ⱱ Reasonably assured ⱱ ⱱ Probable ⱱ ⱱ More likely ⱱ ⱱ Likely ⱱ ⱱ Reasonably possible ⱱ ⱱ Possible Unlikely ⱱ ⱱ Highly unlikely ⱱ ⱱ Extremely unlikely Remote The perceived ranking of the terms of likelihood by respondents in both countries varies even more when they are interpreted in the context of standards. The research also found that significant differences generally exist in the interpretation of terms of likelihood in context by Australian and Korean accounting professionals. 14
15 IV. Preliminary findings 1.3 Interpretation of terms of likelihood in different context Table 4 Terms of likelihood English Probable Korean 가능성이높다 Context Australia Korea IAS37 Recognition of a liability IAS38 Recognition of an asset Diff. ⱱ ⱱ Remote 희박하다 IAS16 Recognition of an asset 아주낮다 IAS37 Disclosure of a liability Diff. ⱱ ⱱ The numerical probabilities assigned to the terms probable and remote vary across different contexts in which they are used. 15
16 IV. Preliminary findings 1.4 Minimum and maximum of terms of likelihood in-isolation by Australian and Korean accounting professionals Table 5 Australia Korea Terms of likelihood Auditor Preparer Auditor Preparer Min Max Min Max Min Max Min Max Virtually certain Substantially all Highly probable Reasonably certain Reasonably assured Probable More likely Likely Reasonably possible Possible Unlikely Highly unlikely Extremely unlikely Remote Some terms seem to have considerable overlap between their numerical ranges of terms in English and Korean. 16
17 IV. Preliminary findings 2. Grouping of terms of likelihood Table 6 Australian auditor Australian preparer Terms of likelihood Group Mean Group Mean Virtually certain A 92.9 A 91.8 Substantially all A 90.7 A 90.1 Highly probable B 83.4 B 82.5 Reasonably certain B 81.2 B 80.1 Reasonably assured Probable C 62.9 C 64.0 More likely C 61.5 C 62.3 Likely C 64.1 C 64.2 Reasonably possible C 54.6 C 59.0 Possible Unlikely D 28.6 D 28.2 Highly unlikely D 24.0 D 25.3 Extremely unlikely E 14.6 E 10.8 Remote E 8.8 E 9.3 Among 14 terms examined in this research, terms with similar meanings are categorized into 5 groups; reasonably assured and possible are seen as having their own individual meanings. 17
18 IV. Preliminary findings 3. Communication efficiency of terms of likelihood Table 7 Australia Korea Terms of likelihood Auditor Preparer Auditor Preparer Std Range Std Range Std Range Std Range Virtually certain Substantially all Highly probable Reasonably certain Reasonably assured Probable More likely Likely Reasonably possible Possible Unlikely Highly unlikely Extremely unlikely Remote Relatively small standard deviations are an indication that accounting professionals interpret these expressions with a greater consensus of meaning. The smaller the range mean, the greater the consensus regarding the interpretation of terms of likelihood. 18
19 IV. Preliminary findings 4. The effect of modifier in terms of likelihood Table 8 Terms of likelihood Australia Korea Mean Med. Std. Mean Med. Std. No longer probable Probable The negative modifier shifted the interpretation of the root probability expression into a significantly different category. 19
20 IV. Preliminary findings 5. A glimpse of translation issues 5.1 Interpretation of three different pairs of terms in English and Korean Table 9 Terms of likelihood English Virtually certain Reasonably certain Korean 가능성이거의확실한 Context Australia Korea Diff. IAS 37 Recognition of an asset ⱱ IAS 17 Recognition of an asset/ liability ⱱ Probable 가능성이 IAS 38 Recognition of an asset ⱱ Likely 높은 IAS 36 Recognition of an asset ⱱ Highly unlikely Extremely unlikely 가능성이매우낮은 IAS 40 Recognition of an asset ⱱ IFRS 4 Recognition of an asset/ liability For example, the probability levels of extremely unlikely perceived by Australian and Korean accounting professionals are similar at 12.3% and 11.7% respectively; the term highly unlikely shows significantly differing probability levels between two countries; there may be some translation issues that should be addressed. 20
21 IV. Preliminary findings 5.2 Results from interpretation of terms of likelihood in-isolation Table 10 Terms of likelihood Australia Korea Terms of likelihood Korea (in English) Rank Mean Rank Mean (in Korean) Rank Mean Virtually certain 가능성이거의확실한 Substantially all 대부분 Highly probable 가능성이매우높은 Reasonably certain 가능성이거의확실한 Reasonably assured 합리적인확신 Probable 가능성이높은 More likely 가능성이더높은 Likely 가능성이높은 Reasonably possible 합리적으로발생가능한 Possible 가능성이잠재적인 Unlikely 가능성이낮은 Highly unlikely 가능성이매우낮은 Extremely unlikely 가능성이매우낮은 Remote 가능성이아주낮은 Translation could lead to different interpretations of original English term; for example, when used not in context, highly probable is interpreted quite differently in English (83.6% by Australian respondents; 81.8% by Korean respondents) and Korean (94.4% by Korean respondents) 21
22 IV. Preliminary findings 5.3 Results from interpretation of terms of likelihood in-context Table 11 Terms of likelihood Australia Korea Terms of likelihood Korea (in English) Rank Mean Rank Mean (in Korean) Rank Mean Virtually certain 가능성이거의확실한 Substantially all 대부분 Highly probable 가능성이매우높은 Reasonably certain 가능성이거의확실한 Reasonably assured 합리적인확신 Probable 가능성이높은 More likely 가능성이더높은 Likely 가능성이높은 Reasonably possible 합리적으로발생가능한 Possible 가능성이잠재적인 Unlikely 가능성이낮은 Highly unlikely 가능성이매우낮은 Extremely unlikely 가능성이매우낮은 Remote 가능성이아주낮은 When used in context, highly probable is still interpreted quite differently in English (80.5% by Australian respondents; 82.4% by Korean respondents) and Korean (90.7% by Korean respondents) 22
23 IV. Preliminary findings Narrative responses Comments from 41 respondents (25 preparers and 16 auditors) in Australia and 121 respondents (39 preparers and 82 auditors) in Korea Difficulties in interpretation of terms of likelihood; Lack of guidance on the concept of terms of likelihood; Concerns that term of likelihood are not used consistently throughout the standards; Suggestions for having percentage ranges or numerical guidance in the standards on the terms of likelihood; Suggestions for simplifying and reducing their number. 23
24 V. Key tentative recommendations standard setters should give considerable attention to terms of likelihood when developing a standard; standard setters should narrow the number of different terms of likelihood used in standards; consideration should be given to developing principles and guidance on terms of likelihood that could be applied consistently across the standards; the guidance could include examples. the IASB s re-deliberations on revisions to the Conceptual Framework relating to neutrality (and prudence) and the asset and liability recognition criteria might be informed by the knowledge that many preparers and auditors factor in their own level of conservatism when applying IFRS. 24
25 Project status and next steps The preliminary results provided are drawn from data collected to date and further analysis is planned. The final research report is expected to be issued in
26 Thank you 26
Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia
July 2016 KASB Research Report No.39 / AASB Research Report No.2 Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia Accounting Judgments on Terms of Likelihood in IFRS: Korea and
Fiona Campbell. ISA 315 (Revised) Responding to Comments to the Exposure Draft. Deputy Chair of the IAASB and Chair of the ISA 315 Task Force
ISA 315 (Revised) Responding to Comments to the Exposure Draft IAASB Meeting March 12 th, 2019 Fiona Campbell Deputy Chair of the IAASB and Chair of the ISA 315 Task Force Responses to ED-315 Broad concerns
15 May 2017 Exposure Draft. Response Due Date 23 June Exposure Draft
15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism Linkage with the Fundamental Principles; and (b) Professional
ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations
Agenda Item 1-A ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations Introduction 1. Since the September 2016
TRANSLATION. Montreal, April 11, 2011
TRANSLATION Montreal, April 11, 2011 Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14 th Floor New York, New York 10017 USA Dear Madam/Sir: Please find enclosed
3rd International Conference on Science and Social Research (ICSSR 2014)
3rd International Conference on Science and Social Research (ICSSR 2014) Experimental Methods of Materiality Judgment on Auditor s Experience and Performance 1, 2, a Min Mao 1 Industrial and commercial
IAASB Main Agenda (September 2005) Page Agenda Item. Analysis of ISA 330 and Mapping Document
IAASB Main Agenda (September 2005 Page 2005 1869 Agenda Item 4-D.1 Analysis of ISA 330 and Mapping Document 1. Exhibit 1 sets out statements in ISA 330 that use the present tense to describe auditor actions,
DOWNLOAD OR READ : UNDERSTANDING AUSTRALIAN ACCOUNTING STANDARDS LOFTUS ANSWERS PDF EBOOK EPUB MOBI
DOWNLOAD OR READ : UNDERSTANDING AUSTRALIAN ACCOUNTING STANDARDS LOFTUS ANSWERS PDF EBOOK EPUB MOBI Page 1 Page 2 understanding australian accounting standards loftus answers understanding australian accounting
IAASB Main Agenda (March 2005) Page Agenda Item. DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005
IAASB Main Agenda (March 2005) Page 2005 579 Agenda Item 13-F DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005 Introduction This memorandum provides some background to, and
Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation
Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation Prepared by the Staff of the International Auditing and Assurance Standards Board December 2007 , AUDIT DOCUMENTATION This Basis for Conclusions
SAS 112: Communicating Internal Control Related Matters Identified in an Audit
SAS 112: Communicating Internal Control Related Matters Identified in an Audit Effective: NOW!!! For audits of financial statements for periods ending on or after December 15, 2006. SAS 112 Requires the
Appendix 1: Description of Selected Decision Processing Theories
Appendix 1: Description of Selected Decision Processing Theories The Behavioral Decision Framework (BDF) [1-4] describes the foundations of a model of a good decision-making process (for an early precursor
Mapping A Pathway For Embedding A Strengths-Based Approach In Public Health. By Resiliency Initiatives and Ontario Public Health
+ Mapping A Pathway For Embedding A Strengths-Based Approach In Public Health By Resiliency Initiatives and Ontario Public Health + Presentation Outline Introduction The Need for a Paradigm Shift Literature
EER Assurance Criteria & Assertions IAASB Main Agenda (June 2018)
Definition EER Assurance Criteria & Assertions Criteria & Assertions guidance skeleton Agenda Item 4-B Suitability of Criteria 1. Criteria specify both: the nature and scope of the topics and related resources
ICH Topic E 5 (R1) Questions and Answers Ethnic Factors in the Acceptability of Foreign Clinical Data. Step 5 QUESTIONS AND ANSWERS (CPMP/ICH/289/95)
European Medicines Agency June 2006 CPMP/ICH/5746/03 ICH Topic E 5 (R1) Questions and Answers Ethnic Factors in the Acceptability of Foreign Clinical Data Step 5 QUESTIONS AND ANSWERS (CPMP/ICH/289/95)
Gezinskenmerken: De constructie van de Vragenlijst Gezinskenmerken (VGK) Klijn, W.J.L.
UvA-DARE (Digital Academic Repository) Gezinskenmerken: De constructie van de Vragenlijst Gezinskenmerken (VGK) Klijn, W.J.L. Link to publication Citation for published version (APA): Klijn, W. J. L. (2013).
The pcodr review also provided contextual information on ALK mutation testing.
only approximately 4% of NSCLC patients are expected to have the ALK mutation. perc further discussed these estimates in the context of the feasibility of implementing a funding recommendation for crizotinib.
The MASCC Guidelines Policy
The MASCC Guidelines Policy Recommendations for MASCC Guideline Construction and the Endorsement of Externally Generated Guidelines Preamble MASCC recognizes that providing supportive care facilitates
Exposure Draft, ISA 720 (Revised) The Auditor s Responsibilities Relating to Other Information
Tel +44 (0)20 7694 8871 8 Salisbury Square Fax +44 (0)20 7694 8429 London EC4Y 8BB sylvia.smith@kpmgifrg.com United Kingdom Technical Director International Auditing and Assurance Standards Board International
Alternative Explanations for Changes in Similarity Judgments and MDS Structure
Cornell University School of Hotel Administration The Scholarly Commons Articles and Chapters School of Hotel Administration Collection 8-1990 Alternative Explanations for Changes in Similarity Judgments
Better pathways for people living with aphasia
Better pathways for people living with aphasia Linda Worrall, Emma Thomas, Alexia Rohde, Miranda Rose, Leanne Togher and Alison Ferguson On behalf of the Australian NHMRC Centre for Clinical Research Excellence
How Do We Assess Students in the Interpreting Examinations?
How Do We Assess Students in the Interpreting Examinations? Fred S. Wu 1 Newcastle University, United Kingdom The field of assessment in interpreter training is under-researched, though trainers and researchers
Re: JICPA comments on the IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants
The Japanese Institute of Certified Public Accountants 4-4-1 Kudan-Minami, Chiyoda-ku, Tokyo 102-8264, Japan Phone: 81-3-3515-1130 Fax: 81-3-5226-3355 Email: international@sec.jicpa.or.jp February 4, 2015
A proposal for collaboration between the Psychometrics Committee and the Association of Test Publishers of South Africa
A proposal for collaboration between the Psychometrics Committee and the Association of Test Publishers of South Africa 27 October 2015 Table of contents Introduction... 3 Overview of the Association of
Reporting on ethics in HTA: Methods, results and interpretation
Reporting on ethics in HTA: Methods, results and interpretation Introduction to Ethics in HTA HTAi 2017 Anna Mae Scott, CREBP, Bond University, Australia Dario Sacchini, Università Cattolica del Sacro
The Schema is Mightier Than the Sword Using Player Cognition to Predict Gaming Behavior
The Schema is Mightier Than the Sword Using Player Cognition to Predict Gaming Behavior Vanessa Hemovich, Ph.D. Associate Professor of Psychology DigiPen Institute of Technology Today s Talk: Cognitive
Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence
Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence Prepared by the Staff of the International Auditing and Assurance Standards Board December 2008 , AUDIT EVIDENCE This Basis for Conclusions has
A framework for predicting item difficulty in reading tests
Australian Council for Educational Research ACEReSearch OECD Programme for International Student Assessment (PISA) National and International Surveys 4-2012 A framework for predicting item difficulty in
Executive Summary. Positron emission tomography (PET and PET/CT) in malignant lymphoma 1. IQWiG Reports Commission No. D06-01A
IQWiG Reports Commission No. D06-01A Positron emission tomography (PET and PET/CT) in malignant lymphoma 1 Executive Summary 1 Translation of the executive summary of the final report Positronenemissionstomographie
PROSPERO International prospective register of systematic reviews
PROSPERO International prospective register of systematic reviews Review title and timescale 1 Review title Give the working title of the review. This must be in English. Ideally it should state succinctly
HICPAC Recommendation Categorization Update Workgroup: Public Comment Summary and Finalization
HICPAC Categorization Update Workgroup: Public Comment Summary and Finalization Deborah Yokoe and Daniel Diekema, Workgroup Co-Chairs HICPAC Presentation, November 2018 Disclaimer: The findings and conclusions
Executive Summary. Program Evaluation: Peer Mentoring and Enhancing the Social Relationships of Young Adults on the Autism Spectrum
Executive Summary Program Evaluation: Peer Mentoring and Enhancing the Social Relationships of Young Adults on the Autism Spectrum Kiah Evans Craig Thompson Dr Jasmine McDonald Melissa Black Theresa Kidd
Polypharmacy and Deprescribing. A special report on views from the PrescQIPP landscape review
Polypharmacy and Deprescribing A special report on views from the PrescQIPP landscape review Introduction and background In recent years, we have seen the emergence of an international discussion around
Saville Consulting Wave Professional Styles Handbook
Saville Consulting Wave Professional Styles Handbook PART 4: TECHNICAL Chapter 19: Reliability This manual has been generated electronically. Saville Consulting do not guarantee that it has not been changed
RE: IESBA s Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code Phase 1
31 March 2016 Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants (IESBA) International Federation of Accountants (IFAC) 529 Fifth Avenue, 6 th Floor New York, New York
Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling
Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling Prepared by the Staff of the International Auditing and Assurance Standards Board October 2008 , AUDIT SAMPLING This Basis for Conclusions has
5/27/15. Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1. Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule
Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1 Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule Key areas for Modules 1 through 10 Focus on Control objectives Focus on Assertions/procedures
Accounting Standards, Implementation Guidance, and Example-Based Reasoning
DOI: 10.1111/j.1475-679X.2007.00248.x Journal of Accounting Research Vol. 45 No. 4 September 2007 Printed in U.S.A. Accounting Standards, Implementation Guidance, and Example-Based Reasoning SHANA CLOR-PROELL
The Interactive Effects of Ethical Norms and Subordinate Recommendations on Accounting Decisions
Illinois Symposium on Auditing Research October 14, 2016 A norm The Interactive Effects of Ethical Norms and Subordinate Recommendations on Accounting Decisions by Khim Kelly and Pamela Murphy Discussion
A Framework for Language Access Systems. Cynthia E. Roat,, MPH for the Governor s s Interagency Council on Language Access
A Framework for Language Access Systems Cynthia E. Roat,, MPH for the Governor s s Interagency Council on Language Access A little history... Before 1980, almost all health and social service interpreting
Identifying Problem Gamblers in Gambling Venues
1 Identifying Problem Gamblers in Gambling Venues Commissioned for: The Ministerial Council on Gambling Prepared by: Dr. Paul Delfabbro Dr. Alexandra Osborn University of Adelaide Dr. Maurice Nevile Dr.
Guideline for the Management of Fever and Neutropenia in Children with Cancer and/or Undergoing Hematopoietic Stem-Cell Transplantation
Guideline for the Management of Fever Neutropenia in Children with Cancer /or Undergoing Hematopoietic Stem-Cell Transplantation COG Supportive Care Endorsed Guidelines Click here to see all the COG Supportive
Essential Skills for Evidence-based Practice Understanding and Using Systematic Reviews
J Nurs Sci Vol.28 No.4 Oct - Dec 2010 Essential Skills for Evidence-based Practice Understanding and Using Systematic Reviews Jeanne Grace Corresponding author: J Grace E-mail: Jeanne_Grace@urmc.rochester.edu
10.2 Summary of the Votes and Considerations for Policy
CEPAC Voting and Policy Implications Summary Supplemental Screening for Women with Dense Breast Tissue December 13, 2013 The last CEPAC meeting addressed the comparative clinical effectiveness and value
Re: Docket No. FDA D Presenting Risk Information in Prescription Drug and Medical Device Promotion
1201 Maryland Avenue SW, Suite 900, Washington, DC 20024 202-962-9200, www.bio.org August 25, 2009 Dockets Management Branch (HFA-305) Food and Drug Administration 5600 Fishers Lane, Rm. 1061 Rockville,
Perceived Suitability and Usefulness of DSM-III vs. DSM-II in Child Psychopathology
Perceived Suitability and Usefulness of DSM-III vs. DSM-II in Child Psychopathology ADA C. MEZZICH, PH.D., AND JUAN E. MEZZICH, M.D., PH.D. The comparative suitability, clarity, and usefulness of DSM-III
MANAGEMENT. MGMT 0021 THE MANAGEMENT PROCESS 3 cr. MGMT 0022 FINANCIAL ACCOUNTING 3 cr. MGMT 0023 MANAGERIAL ACCOUNTING 3 cr.
MANAGEMENT MGMT 0021 THE MANAGEMENT PROCESS 3 cr. An introduction designed to emphasize the basic principles, practices, and terminology essential to the understanding of contemporary business and its
Webinar 3 Systematic Literature Review: What you Need to Know
Webinar 3 Systematic Literature Review: What you Need to Know Camille Kolotylo RN, PhD Andrea Baumann RN, PhD Nursing Health Services Research Unit (NHSRU) McMaster University Date: Thursday May 29, 2014
OVERVIEW. Denver International Airport 1
OVERVIEW Introduction Denver International Airport ( DEN or Airport ) is a large hub airport serving 58.3 million passengers each year through 572,520 (2016) operations (landings and takeoffs). It is the
Language Access Services Policy and Health Care Interpreters. David Cardona, MD, MPH Language Access Services Coordinator
Language Access Services Policy and Health Care Interpreters David Cardona, MD, MPH Language Access Services Coordinator Equity and Inclusion Presentation Overview Language Access Services Policy Definition
Flinders University is committed to maintaining a culture that promotes the responsible conduct, management and reporting of research.
Research Integrity Flinders University is committed to maintaining a culture that promotes the responsible conduct, management and reporting of research. Australian Code for the Responsible Conduct of
INTERVIEWS II: THEORIES AND TECHNIQUES 6. CLINICAL APPROACH TO INTERVIEWING PART 2
INTERVIEWS II: THEORIES AND TECHNIQUES 6. CLINICAL APPROACH TO INTERVIEWING PART 2 6.1. Harry Stack Sullivan s Impact Harry Stack Sullivan was a brilliant pioneer in the elaboration of the psychiatric
California State Incentive Grant (SIG) Sample Prevention Plan Outline
California State Incentive Grant (SIG) Sample Prevention Plan Outline Introduction: The following outline has been developed as a reference document for SIG Grantees working towards completion of their
EVIDENCE IN BRIEF OVERALL CLINICAL BENEFIT
perc discussed the feasibility of adoption of intralesional therapy with aldesleukin and noted that aldesleukin had been in use in this way for this patient population for a number of years as it was previously
Early Evidence on the Effects of Critical Audit Matters on Auditor Liability
CURRENT ISSUES IN AUDITING Vol. 10, No. 1 Spring 2016 pp. A24 A33 American Accounting Association DOI: 10.2308/ciia-51369 Early Evidence on the Effects of Critical Audit Matters on Auditor Liability Christine
Help Seeking Behaviour of international students: does culture have an impact?
Help Seeking Behaviour of international students: does culture have an impact? Introduction Miss Faith Hambrecht Research Dissertation, Master of Arts Master of Education Grad. Cert. in TESOL Bachelor
UPDATE ON PREMARKET TOBACCO PRODUCT AUTHORIZATION PATHWAY
UPDATE ON PREMARKET TOBACCO PRODUCT AUTHORIZATION PATHWAY Presented by Ii-Lun Chen, M.D Director Division of Individual Health Science Office of Science, CTP, FDA Disclaimer: This is not a formal dissemination
Dementia Screening for Urban Aboriginal Australians: The modified Kimberly Indigenous Cognitive Assessment (mkica) August Pilot Study Report
Dementia Screening for Urban Aboriginal Australians: The modified Kimberly Indigenous Cognitive Assessment (mkica) August 2012 Pilot Study Report Investigators: Lisa Jackson Pulver GA (Tony) Broe David
NEW METHODS FOR SENSITIVITY TESTS OF EXPLOSIVE DEVICES
NEW METHODS FOR SENSITIVITY TESTS OF EXPLOSIVE DEVICES Amit Teller 1, David M. Steinberg 2, Lina Teper 1, Rotem Rozenblum 2, Liran Mendel 2, and Mordechai Jaeger 2 1 RAFAEL, POB 2250, Haifa, 3102102, Israel
CONSENT FORM. The Full Study Title Should Be Placed Here. Principal Investigator: Dr. John Smith Sub-Investigator: Dr. Jane Smith
CONSENT FORM The Full Study Title Should Be Placed Here. Principal Investigator: Dr. John Smith Sub-Investigator: Dr. Jane Smith Queen Elizabeth Hospital Queen Elizabeth Hospital 60 Riverside Drive 60
Guideline for Fertility Preservation for Patients with Cancer
Guideline for Fertility Preservation for Patients with Cancer COG Supportive Care Endorsed Guidelines Click here to see all the COG Supportive Care Endorsed Guidelines. DISCLAIMER For Informational Purposes
EVIDENCE IN BRIEF OVERALL CLINICAL BENEFIT
perc deliberated upon the cost-effectiveness of lapatinib plus letrozole and discussed the challenges of using letrozole alone as a comparator and/or using trastuzumab plus anastrozole as a comparator.
ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Fiona Campbell, ISA 315 (Revised) Task Force Chair Funnel to Identify
Human Research Protection Program Institutional Review Board Procedure
Page 1 of 5 DESCRIPTION INSTITUTIONAL REVIEW BOARD REVIEW OF RESEARCH INVOLVING OTHER VULNERABLE POPULATIONS Some populations who would otherwise be competent to give informed consent for research participation
Re: Integrity in Professional Ethics: A Discussion Paper
05 February 2010 Mrs Hilde Blomme Director of Practice Regulation Fédération des Experts comptables Européens (FEE) Avenue d Auderghem 22-28 B 1040 Brussels By email: hilde.blomme@fee.be Dear Mrs Blomme,
STANDARDS FOR EXAMINING FRICTION RIDGE IMPRESSIONS AND RESULTING CONCLUSIONS (LATENT/TENPRINT)
STANDARDS FOR EXAMINING FRICTION RIDGE IMPRESSIONS AND RESULTING CONCLUSIONS (LATENT/TENPRINT) (To Replace: Friction Ridge Examination Methodology for Latent Print Examiners, ver. 1.01, and Standards for
Regional Workshop on Radiation Safety and Emergency Preparedness. Hosted by the Government of Korea. through Korea Institute of Nuclear Safety (KINS)
[Type text] Arab Network of Nuclear Regulators (ANNuR) Asian Nuclear Safety Network (ANSN) Forum of Nuclear Regulatory Bodies in Africa (FNRBA) Korea Institute of Nuclear Safety (KINS) Regional Workshop
Herbal summaries for the public
Herbal summaries for the public Involvement of PCOs in preparation of herbal summaries Federica Castellani Medical Information Sector, European Medicines Agency An agency of the European Union Overview
FIT ISO STANDARDS COMMITTEE POSITION PAPER ON THE REMOVAL OF THE NOTES TO SECTION OF ISO 17100
POSITION PAPER ON THE REMOVAL OF THE NOTES TO SECTION 3.1.4 OF ISO 17100 1. Conclusions and recommendations Removal of the notes to section 3.1.4 of ISO 17100:2015, as published in May 2015, would not
International Conference on Harmonisation of Technical Requirements for Registration of Pharmaceuticals for Human Use
Final Concept Paper E9(R1): Addendum to Statistical Principles for Clinical Trials on Choosing Appropriate Estimands and Defining Sensitivity Analyses in Clinical Trials dated 22 October 2014 Endorsed
2016 Autism Research Priorities Survey Report FINAL REPORT
2016 Autism Research Priorities Survey Report FINAL REPORT Dr Olivia Gatfield Ms Cheryl Mangan Ms Tori Haar Ms Abbie Kinniburgh Prof Sylvia Rodger AM June 2016 1 1 2016 Autism Research Priorities Survey
DRAFT (Final) Concept Paper On choosing appropriate estimands and defining sensitivity analyses in confirmatory clinical trials
DRAFT (Final) Concept Paper On choosing appropriate estimands and defining sensitivity analyses in confirmatory clinical trials EFSPI Comments Page General Priority (H/M/L) Comment The concept to develop
Allergen immunotherapy for the treatment of allergic rhinitis and/or asthma
ril 2014 Allergen immunotherapy for the treatment of allergic rhinitis and/or asthma FINAL COMPREHENSIVE RESEARCH PLAN June 2015 Study Team: Systematic Review Unit FINAL COMPREHENSIVE RESEARCH PLAN: Systematic
Authors face many challenges when summarising results in reviews.
Describing results Authors face many challenges when summarising results in reviews. This document aims to help authors to develop clear, consistent messages about the effects of interventions in reviews,
13 November Dear Dan,
13 November 2018 Mr. Dan Montgomery Interim Technical Director International Auditing and Assurance Standards Board 529 Fifth Avenue, 6 th Floor New York NY 10017, USA submitted electronically through
1 November, 2013 or earlier
Job Description JOB TITLE REPORTING RELATIONSHIPS COMPANY START DATE Research Fellow/Senior Research Fellow Deputy Director, The George Institute India Programme Head, Global Surgery and Disability Research,
SUMMARY OF perc DELIBERATIONS ON REQUEST FOR ADVICE
SUMMARY OF perc DELIBERATIONS ON REQUEST FOR ADVICE On March 7, 2013, perc issued a reimbursement recommendation for axitinib (Inlyta) for metastatic RCC. On April 18, 2017, the pcodr PAG submitted a Request
POSITION PAPER - THE MENTAL HEALTH PEER WORKFORCE
POSITION PAPER - THE MENTAL HEALTH PEER WORKFORCE TANDEM INC. Tandem began as the Victorian Mental Health Carers Network (the Network) in 1994. Four main organisations were involved Carers Victoria, the
Attributes Statistical Sampling Tables
Appendix A Attributes Statistical Sampling Tables 129 Attributes Statistical Sampling Tables A.1 Four tables appear at the end of this appendix to assist the auditor in planning and evaluating a statistical
Curriculum Instructional Council Actions Approved May 11, 2017 Addendum
Actions May 11, 2017 Addendum *~ 100 Sonography Physics and Instrumentation 40-45 hours lecture, 48-54 hours lab, 3.5 units 112 with a grade of "C" or better, or This course studies the instrumentation
Audit. Public Health Monitoring Report on 2006 Data. National Breast & Ovarian Cancer Centre and Royal Australasian College of Surgeons.
National Breast & Ovarian Cancer Centre and Royal Australasian College of Surgeons Audit Public Health Monitoring Report on 2006 Data November 2009 Prepared by: Australian Safety & Efficacy Register of
Australian mortality coding: history, benefits and future directions
Australian mortality coding: history, benefits and future directions Maryann Wood and Tara Pritchard Introduction The Australian Bureau of Statistics (ABS), Australia s national statistical agency, processes
A review of the consistency of pamphlets promoting mammographic screening in Australia
University of Wollongong Research Online Faculty of Health and Behavioural Sciences - Papers (Archive) Faculty of Science, Medicine and Health 2001 A review of the consistency of pamphlets promoting mammographic
Author's response to reviews
Author's response to reviews Title:How differently do physicians and patients evaluate the current status of primary care in Korea?: A qualitative study using focus group discussion Authors: Minsu Ock
YEARS OF PROFESSIONAL EXPERIENCE AND DEGREE IN TRANSLATION: PREDICTORS OF TRANSLATION QUALITY
ISSN: 0976-3104 Varzande ARTICLE OPEN ACCESS YEARS OF PROFESSIONAL EXPERIENCE AND DEGREE IN TRANSLATION: PREDICTORS OF TRANSLATION QUALITY Mohsen Varzande * Shiraz University of Medical Sciences, Shiraz,
The Cochrane Collaboration
The Cochrane Collaboration Version and date: V1, 29 October 2012 Guideline notes for consumer referees You have been invited to provide consumer comments on a Cochrane Review or Cochrane Protocol. This
Software as a Medical Device (SaMD)
Software as a Medical Device (SaMD) Clinical Evaluation IMDRF/SaMD WG (WD2)/N41R1: 2016 Bakul Patel, USA FDA Chair SaMD Working Group Scope NWIE Proposal - Software as a Medical Device (SaMD): Clinical
An Empirical Investigation of the Influence of Back-translation and Context on Accounting Judgments: Evidence from China
An Empirical Investigation of the Influence of Back-translation and Context on Accounting Judgments: Evidence from China Peipei Pan*, Chris Patel** and Rajni Mala*** Department of Accounting and Corporate
GENERALIZABILITY AND RELIABILITY: APPROACHES FOR THROUGH-COURSE ASSESSMENTS
GENERALIZABILITY AND RELIABILITY: APPROACHES FOR THROUGH-COURSE ASSESSMENTS Michael J. Kolen The University of Iowa March 2011 Commissioned by the Center for K 12 Assessment & Performance Management at
YEAR-END CLINICAL FEEDBACK. Viewed portions of sessions outside supervision
YEAR-END CLINICAL FEEDBACK Student: Supervisor: Year in Program: Date of Eval: Mode of Supervision (check all supervision methods employed in working with this student) Student report Viewed entire sessions
Physical Therapist Practice and The Movement System
Physical Therapist Practice and The Movement System August 2015 An American Physical Therapy Association White Paper Physical Therapist Practice and the Movement System Introduction APTA s vision for the
https://weiterbildung.zhaw.ch/en/school-of-appliedlinguistics/program/summer-school-barrier-free-communication.html
Summer School Barrier-free Communication Overview Delivery: The Summer School consists of 25 plenary sessions and approximately 15 hours of guided self-study (practical tasks and exercises). In both the
Assessing the Validity and Reliability of the Teacher Keys Effectiveness. System (TKES) and the Leader Keys Effectiveness System (LKES)
Assessing the Validity and Reliability of the Teacher Keys Effectiveness System (TKES) and the Leader Keys Effectiveness System (LKES) of the Georgia Department of Education Submitted by The Georgia Center
Illinois Supreme Court. Language Access Policy
Illinois Supreme Court Language Access Policy Effective October 1, 2014 ILLINOIS SUPREME COURT LANGUAGE ACCESS POLICY I. PREAMBLE The Illinois Supreme Court recognizes that equal access to the courts is
EVIDENCE IN BRIEF OVERALL CLINICAL BENEFIT
large impact on cost-effectiveness. perc discussed that one of the main factors affecting the costeffectiveness estimates was the survival estimates used in the economic model. In reviewing the clinical
The Oncofertility Consortium : Policy and Guidelines Statement
The Oncofertility Consortium : Policy and Guidelines Statement Policy and Operations Manual (Effective March 12, 2008) Final Approval by Steering Committee November 20, 2008 Revision Approved 9/15/2009
Analysis of Responses to Question 5 of the Exposure Draft
Agenda Item 2-F.3 Analysis of Responses to Question 5 of the Exposure Draft Section I: Question included in Exposure Draft 1. The following question was asked in the Exposure Draft: 5. Does the requirement
72 participants 60% 50% % Participants 40% 30% 20% 10% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% % Participants
Hong Kong Psychological Society The WHO-IUPsyS Global Survey of Psychologists Attitudes Toward Mental Disorders Classification Results for the Hong Kong Psychological Society 72 participants Language of
Exploration of Child Sexual Abuse Prevention Efforts in Washington State
Exploration of Child Sexual Abuse Prevention Efforts in Washington State Over the last two years, WCSAP has prioritized the issue of child sexual abuse (CSA) prevention in Washington State. Our initial