Corruption scandals, press reporting, and accountability. Evidence from Spanish mayors.

[spa] En este trabajo se analiza con datos de España los efectos de la corrupción local sobre los resultados electorales. En base a las noticias publicadas entre 1996 y 2009, se construye una nueva base de datos que recoge los casos de corrupción y noticias relativas a cambios en los planes urbanísticos que no han seguido el procedimiento legal. La base de datos muestra que los primeros escándalos de corrupción urbanística surgieron durante el mandato electoral de 1999-2003, pero que éstos alcanzaron sus niveles máximos justo antes de las elecciones de 2007. Se estima una ecuación del porcentaje de voto obtenido por el partido en el poder en estas elecciones locales y se encuentra que la pérdida media de voto después de un caso de corrupción se sitúa alrededor del 4%. Este efecto es más elevado (del 9%) si el caso de corrupción ha recibido una amplia cobertura por los diarios. Los efectos estimados para las elecciones de 2003 son significativamente inferiores. Cuando se consideran los casos en que los políticos han tenido cargas judiciales por corrupción y amplia cobertura por los diarios, la pérdida de voto asciende hasta el 12%. No obstante, la cobertura por los diarios genera un efecto negativo en el voto incluso cuando no hay cargas judiciales.

Corruption scandals, press reporting, and accountability. Evidence from Spanish mayors.

[spa] En este trabajo se analiza con datos de España los efectos de la corrupción local sobre los resultados electorales. En base a las noticias publicadas entre 1996 y 2009, se construye una nueva base de datos que recoge los casos de corrupción y noticias relativas a cambios en los planes urbanísticos que no han seguido el procedimiento legal. La base de datos muestra que los primeros escándalos de corrupción urbanística surgieron durante el mandato electoral de 1999-2003, pero que éstos alcanzaron sus niveles máximos justo antes de las elecciones de 2007. Se estima una ecuación del porcentaje de voto obtenido por el partido en el poder en estas elecciones locales y se encuentra que la pérdida media de voto después de un caso de corrupción se sitúa alrededor del 4%. Este efecto es más elevado (del 9%) si el caso de corrupción ha recibido una amplia cobertura por los diarios. Los efectos estimados para las elecciones de 2003 son significativamente inferiores. Cuando se consideran los casos en que los políticos han tenido cargas judiciales por corrupción y amplia cobertura por los diarios, la pérdida de voto asciende hasta el 12%. No obstante, la cobertura por los diarios genera un efecto negativo en el voto incluso cuando no hay cargas judiciales.

Development of Managerial Reporting for a Pulp and Paper Technology Supplier

Työn tavoitteena oli yritysjohdon käyttämän sisäisen raportin kehittäminen vastaamaan paremmin johdon tarpeita. Teoriaosuuden tarkoituksena oli selvittää kirjallisuuden avulla sisäisen raportin käyttöä johdon työkaluna, hyvän raportin vaatimuksia ja yleisiä raportoinnin periaatteita. Empiirinen osuus toteutettiin haastatteluiden avulla ja analysoimalla case-yrityksen sisäisiä raportteja. Empiirisen osan tavoitteena oli selvittää aiemman raportin ongelmat, löytää ratkaisut näihin ongelmiin ja laatia uusi raportointimalli, joka palvelee paremmin raportin käyttäjiä.Teoriaosuuden perusteella voidaan päätellä, että raportoinnin kehittämiseen vaikuttaa eniten raportin käyttötarkoitus ja henkilöt, joiden työväline raportti tulee olemaan. Raportin kehittäminen on jatkuva prosessi, sillä raportin tulee mukautua liiketoiminta- ja organisaatiomuutoksiin.Työn empiirisessä osassa esitetty uusi raportointimalli palvelee case-yritystä monella eri tasolla. Se tukee johdon työskentelyä ja tarjoaa yritystasolla välineen kustannusten parempaan hallintaan ja seurantaan.

Kestävän kehityksen toimintasuunnitelman laatiminen Lappeenrannan teknilliselle yliopistolle

Työn tavoitteena oli tuottaa kestävän kehityksen toimintasuunnitelman rakentamiseen ja seuraamiseen viitekehys, josta Lappeenrannan teknillisen yliopiston yksiköt saavat tarvittavan tiedon kestävän kehityksen indikaattorien valitsemiseen ja yksikkökohtaisten hallintaohjelmien rakentamiseen. Työssä on selvitetty mitkä ovat yliopiston yksiköiden kestävän kehityksen näkökohdat ja niiden seuraamisessa tarvittavat yksikkökohtaiset indikaattorit sekä miten indikaattoreita ja opetusministeriöiden hyväksymää Baltic 21E –ohjelmaa voitaisiin käytännössä hyödyntää. Kestävän kehityksen toimintasuunnitelma perustuu Global Reporting Initiativen (GRI:n) vuonna 2002 julkaisemaan yhteiskuntavastuun raportointiohjeeseen. Toimintasuunnitelma perustuu osittain myös ympäristöjärjestelmästandardi ISO 14001:een ja työssä on huomioitu opetusministeriön ohjeen mukaisesti Baltic 21E –raportti ja erityisesti opetusministeriön asettaman työryhmän ehdotus Baltic 21E –ohjelman käynnistyssuunnitelmaksi. Työssä teoriaosuuden ja raportointiperusteiden jälkeen on kuvattu GRI:n ohjeiden mukaisesti yliopiston organisaatio, visio, strategia ja hallintajärjestelmät. Pääasiassa haastatteluin tehdyllä kestävän kehityksen katselmuksella on selvitetty Lappeenrannan teknillisen yliopiston yksiköiden kestävän kehityksen näkökohdat. Näkökohdat on jaoteltu ympäristöhallintajärjestelmän mukaisesti toimintoihin, tuotteisiin ja palveluihin. Näkökohdissa on huomioitu Baltic 21E –raportti ja sen tavoite- ja toimenpide-ehdotukset. Kestävän kehityksen näkökohtien ja vaikutusten seuraamiseksi on jokaiselle yksikölle tunnistettu indikaattorit, jotka on muotoiltu GRI:n Sustainability Reporting Guideliness –julkaisun indikaattorien pohjalta. Työssä on selvitetty indikaattorien käyttötarkoitusta ja esimerkein havainnollistettu indikaattorien ja Baltic 21E –ohjelman käyttöönottomahdollisuuksia ISO 14001 –järjestelmän mukaisesti. Haastattelujen ja Baltic 21E –toimintaohjelman perusteella yliopiston kestävän kehityksen näkökohdat liittyvät opetukseen, tutkimukseen, täydennyskoulutukseen ja julkaisutoimintaan sekä yliopistoyhteisön omaan kestävän kehityksen tietoisuuteen ja toimintaperiaatteiden noudattamiseen. Yliopistotoiminnassa kestävä kehitys on myös mukana alueellisessa vuorovaikutuksessa sidosryhmäsuhteiden ja uuden tiedon tuottamisen kautta. Yliopiston yksiköiden kestävää kehitystä mittaavia indikaattoreita tunnistettiin suuri joukko. Eniten tunnistettiin yhteiskunnalliseen vaikutusluokkaan kuuluvia indikaattoreita. Jaoteltaessa indikaattorit käyttötarkoituksittain tarkasteltavien indikaattorien määrä hieman vähenee. Tämän työn jälkeen tulisi GRI:n ohjeiden mukaisesti käydä sidosryhmien välistä vuoropuhelua yksikkökohtaisten merkittävimpien indikaattorien tunnistamiseksi ja kestävän kehityksen päämäärien ja tavoitteiden asettamiseksi. Tämän työn indikaattorien pää-asialliset käyttökohteet olisivat yksiköiden sisäisessä kehittämisessä ja viestinnässä, vähemmässä määrin tuloskeskusteluissa.

Completion and Publication Rates of Randomized Controlled Trials in Surgery: An Empirical Study.

OBJECTIVE: To investigate the prevalence of discontinuation and nonpublication of surgical versus medical randomized controlled trials (RCTs) and to explore risk factors for discontinuation and nonpublication of surgical RCTs. BACKGROUND: Trial discontinuation has significant scientific, ethical, and economic implications. To date, the prevalence of discontinuation of surgical RCTs is unknown. METHODS: All RCT protocols approved between 2000 and 2003 by 6 ethics committees in Canada, Germany, and Switzerland were screened. Baseline characteristics were collected and, if published, full reports retrieved. Risk factors for early discontinuation for slow recruitment and nonpublication were explored using multivariable logistic regression analyses. RESULTS: In total, 863 RCT protocols involving adult patients were identified, 127 in surgery (15%) and 736 in medicine (85%). Surgical trials were discontinued for any reason more often than medical trials [43% vs 27%, risk difference 16% (95% confidence interval [CI]: 5%-26%); P = 0.001] and more often discontinued for slow recruitment [18% vs 11%, risk difference 8% (95% CI: 0.1%-16%); P = 0.020]. The percentage of trials not published as full journal article was similar in surgical and medical trials (44% vs 40%, risk difference 4% (95% CI: -5% to 14%); P = 0.373). Discontinuation of surgical trials was a strong risk factor for nonpublication (odds ratio = 4.18, 95% CI: 1.45-12.06; P = 0.008). CONCLUSIONS: Discontinuation and nonpublication rates were substantial in surgical RCTs and trial discontinuation was strongly associated with nonpublication. These findings need to be taken into account when interpreting surgical literature. Surgical trialists should consider feasibility studies before embarking on full-scale trials.

IAS 14 - Segment Reporting; The Requirements and Implementation

The principal aim of this study is to clarify the requirements of segment reporting and compare the requirements with the actual! implementation on different business lines. The empirical part was concluded by interviewing randomly selected companies that are publicly listed on the Helsinki Exchanges. The theoretical part of the study (chapters 2 and 3) will give basic information about shifting to IAS -standards and the requirements of IAS -standards. In order to meet the principal aim, a pre-empiric research was conducted by studying the annual accounts (year 2002) of randomly selected companies that already follow the IAS -standards of reporting. The companies in the pre-empiric research consist of both domestic and foreign companies. The aim of the pre-empiric study was to give a basis for the interview process on the empiric part of the study. The study indicates that implementing segment reporting has not brought any major concerns or problems. This is due to the fact that most companies that were examined - being publicly listed companies - have traditionally had a clear division between their geographical and commercial segments, and also been obliged to give reports according to these segments. In case of changes in corporate structure, shifting on new lines of businesses or downsizing of operations, the problems in reporting according to IAS -standards, may arise. Such changes will also require changes on information systems, providing the essential information for segment reporting. According to this study, most companies choose the commercial segment as their primary segment for reporting. The pre-empiric study indicates, that most of the companies already following the IAS -standards, still have a lot of improvement to do, in order to meet all the IAS requirements.

Publication trends of shared decision making in 15 high impact medical journals: a full-text review with bibliometric analysis.

BACKGROUND: Shared Decision Making (SDM) is increasingly advocated as a model for medical decision making. However, there is still low use of SDM in clinical practice. High impact factor journals might represent an efficient way for its dissemination. We aimed to identify and characterize publication trends of SDM in 15 high impact medical journals. METHODS: We selected the 15 general and internal medicine journals with the highest impact factor publishing original articles, letters and editorials. We retrieved publications from 1996 to 2011 through the full-text search function on each journal website and abstracted bibliometric data. We included publications of any type containing the phrase "shared decision making" or five other variants in their abstract or full text. These were referred to as SDM publications. A polynomial Poisson regression model with logarithmic link function was used to assess the evolution across the period of the number of SDM publications according to publication characteristics. RESULTS: We identified 1285 SDM publications out of 229,179 publications in 15 journals from 1996 to 2011. The absolute number of SDM publications by journal ranged from 2 to 273 over 16 years. SDM publications increased both in absolute and relative numbers per year, from 46 (0.32% relative to all publications from the 15 journals) in 1996 to 165 (1.17%) in 2011. This growth was exponential (P < 0.01). We found fewer research publications (465, 36.2% of all SDM publications) than non-research publications, which included non-systematic reviews, letters, and editorials. The increase of research publications across time was linear. Full-text search retrieved ten times more SDM publications than a similar PubMed search (1285 vs. 119 respectively). CONCLUSION: This review in full-text showed that SDM publications increased exponentially in major medical journals from 1996 to 2011. This growth might reflect an increased dissemination of the SDM concept to the medical community.

Breast imaging reporting and data system (BI-RADS™): como tem sido utilizado?

O Breast Imaging Reporting and Data System (BI-RADS™), do American College of hRadiology, foi concebido para padronizar o laudo mamográfico e reduzir os fatores de confusão na descrição e interpretação das imagens, além de facilitar o monitoramento do resultado final. OBJETIVO: Identificar a maneira como vem sendo utilizado o BI-RADS™, gerando informações que possam auxiliar o Colégio Brasileiro de Radiologia a desenvolver estratégias para aperfeiçoar o seu uso. MATERIAIS E MÉTODOS: Os dados foram coletados na cidade de Goiânia, GO. Foram solicitados os exames de mamografia anteriores a todas as mulheres que se dirigiram ao serviço para realização de mamografia entre janeiro/2003 e junho/2003. Foram incluídos na análise exames anteriores, realizados entre 1/7/2001 e 30/6/2003. RESULTADOS: Foram coletados 104 laudos anteriores, emitidos por 40 radiologistas de 33 diferentes serviços. Dos 104 laudos, 77% (n = 80) utilizavam o BI-RADS™. Destes, apenas 15% (n = 12) eram concisos, nenhum utilizava a estrutura e organização recomendadas pelo sistema, 98,75% (n = 79) não respeitavam o léxico e 65% (n = 51) não faziam recomendação de conduta. CONCLUSÃO: O BI-RADS™, apesar de bastante utilizado, não foi reconhecido como sistema para padronização dos laudos. Foi usado quase exclusivamente como forma de classificação final dos exames.

Smiling in a job interview: When less is more

Two studies examined the effect of applicants' smiling on hireability. In a pre-test study, participants were asked to rate the expected behavior for four types of applicants. Newspaper reporter applicants were expected to be more serious than applicants for other jobs. In Study 1, participants were randomly assigned to be an applicant or interviewer for a newspaper reporting job. Smiling was negatively related to hiring, and smiling mediated the relation between applicants' motivation to make a good impression and hiring. Hiring was maximized when applicants smiled less in the middle of the interview relative to the start and end. In Study 2, participants watched Study 1 clips and were randomly assigned to believe the applicants were applying to one of four jobs. Participants rated more suitability when applicants smiled less, especially for jobs associated with a serious demeanor. This research shows that job type is an important moderator of the impact of smiling on hiring.

Catalogue-tarif à prix forts et nets des journaux, revues et publications périodiques parus à Paris ... : contenant les titres complets par ordre alphabétique, les noms des rédacteurs, le format, la tomaison, la date d'origine, le mode de publication... : suivi d'une table systématique et du tarif postal pour la France et l'étranger / publié par Henri Le Soudier

1897 (A18).

Catalogue-tarif à prix forts et nets des journaux, revues et publications périodiques parus à Paris ... : contenant les titres complets par ordre alphabétique, les noms des rédacteurs, le format, la tomaison, la date d'origine, le mode de publication... : suivi d'une table systématique et du tarif postal pour la France et l'étranger / publié par Henri Le Soudier

Variante(s) de titre : Annuaire-tarif des journaux, revues et publications périodiques parus à Paris

The REporting of studies Conducted using Observational Routinely-collected health Data (RECORD) statement.

Routinely collected health data, obtained for administrative and clinical purposes without specific a priori research goals, are increasingly used for research. The rapid evolution and availability of these data have revealed issues not addressed by existing reporting guidelines, such as Strengthening the Reporting of Observational Studies in Epidemiology (STROBE). The REporting of studies Conducted using Observational Routinely collected health Data (RECORD) statement was created to fill these gaps. RECORD was created as an extension to the STROBE statement to address reporting items specific to observational studies using routinely collected health data. RECORD consists of a checklist of 13 items related to the title, abstract, introduction, methods, results, and discussion section of articles, and other information required for inclusion in such research reports. This document contains the checklist and explanatory and elaboration information to enhance the use of the checklist. Examples of good reporting for each RECORD checklist item are also included herein. This document, as well as the accompanying website and message board (http://www.record-statement.org), will enhance the implementation and understanding of RECORD. Through implementation of RECORD, authors, journals editors, and peer reviewers can encourage transparency of research reporting.

Breast Imaging Reporting and Data System - BI-RADS®: valor preditivo positivo das categorias 3, 4 e 5. revisão sistemática da literatura

OBJETIVO: Avaliar artigos, na literatura, que verificam o valor preditivo positivo das categorias 3, 4 e 5 do Breast Imaging Reporting and Data System (BI-RADS®). MATERIAIS E MÉTODOS: Foi realizada pesquisa na base de dados Medline utilizando os termos "predictive value" e "BI-RADS". Foram incluídos 11 artigos nesta revisão. RESULTADOS: O valor preditivo positivo das categorias 3, 4 e 5 variou entre 0% e 8%, 4% e 62%, 54% e 100%, respectivamente. Três artigos avaliaram, concomitantemente, os critérios morfológicos das lesões que apresentaram maior valor preditivo positivo na mamografia, sendo nódulo espiculado o critério com maior valor preditivo positivo. CONCLUSÃO: Houve grande variabilidade do valor preditivo positivo das categorias 3, 4 e 5 do BI-RADS® em todos os estudos, porém foram identificadas diferenças metodológicas que limitaram a comparação desses estudos.

Disclosure of tax information -from tax reporting system to the financial statements, Case: Fortum Oyj

The main target of the study was to examine how Fortum’s tax reporting system could be developed in a way that it collects required information which is also easily transferable to the financial statements. This included examining disclosure requirements for income taxes under IFRS and US GAAP. By benchmarking some Finnish, European and US companies the purpose was to get perspective in what extend they present their tax information in their financial statements. Also material weakness, its existence, was under examination. The research method was qualitative, descriptive and normative. The research material included articles and literature of the tax reporting and standards relating to it. The interviews made had a notable significance. The study pointed out that Fortum’s tax reporting is in good shape and it does not require big changes. The biggest renewal of the tax reporting system is that there is only one model for all Fortum’s companies. It is also more automated, quicker, and more efficient and it reminds more the notes in its shape. In addition it has more internal controls to improve quality and efficiency of the reporting process.