The Role of Accounting Conservatism in Corporate Finance

This Paper examines the attributes of conservatism in accounting. Despite the unquestionable of conservatism, disagreement remains about what lead accounting conservatism. Also, Considerable controversy remains whether accounting conservatism yields any real economic benefit to firm. We argue that conservatism mitigates conflicts of interest over dividend policy between shareholders and bondholders.departmental bulletin pape

第19号

一般雑誌記事 / Articlearticl

ゲンチョ CXD COMPUTED X RAY DENSITOMETRY ホウ ニヨル コツミツド ソクテイ ト コッセツ ノ カンケイ ニ ツイテノ ケントウ

本研究は,CXD法により測定された中手骨骨密度の減少が骨折の指標となるかどうかを明らかにする目的で行った。対象は整形外科外来を受診しCXD法により骨密度の測定を行った閉経後の女性である。慢性関節リウマチの集団で骨密度が少ない結果が得られたため,対象から除き骨折部位ごとの比較を行った。その結果,骨折の既往のない集団と比べ,大腿骨頸部骨折,脊椎圧迫骨折,橈骨遠位部骨折の既往のある集団で有意に年齢で補正した骨密度が低くなっており,また他の部位の骨折と比べても骨密度が低い傾向が認められた。このことは本法により発見された中手骨骨密度減少が,大腿骨頸部骨折,脊椎圧迫骨折および橈骨遠位部骨折の指標となる可能性を示唆している。journal articl

Improved measurement of CP-violation parameters sin⁡2ϕ1 and |λ|, B meson lifetimes, and B0-B̅0 mixing parameter Δmd

journal articl

Reliability and Validity of the Self-report Quality of Life Questionnaire for Japanese School-aged Children with Asthma (JSCA-QOL v.3)

Background: Asthma is a chronic disease prevalent in children which threatens their quality of life (QOL) though unexpected asthma attacks and / or the burden of daily self-management. As some conditions of chronic illness make it difficult for a child to accomplish normal developmental tasks, there may be fewer opportunities for the child to obtain a sense of achievement. This study investigated the reliability and validity of the Quality of Life Questionnaire for Japanese School-aged Children with Asthma Version 3 (JSCA-QOL v.3). This questionnaire includes 25 items with a 5-point Likert Scale format over five domains:"asthma attack triggers", "change in daily life", "family support", "satisfaction with daily life" and "restriction in participating in daily activities", and one summary scale. Methods: In the present study, 2,425 children with asthma aged from 10 to 18 years were investigated in Japan. The internal consistency reliability of each domain was investigated with Cronbach's α reliability coefficient, and test-retest reliability with Spearman's correlations coefficient. Factorial validity by factor analysis using maximum-likelihood extraction with promax rotation was performed. Data analysis was performed using SPSS 12.0J. Results: The final number of effective replies was 2,097 (the rate of effective data was 86.5%). "Asthma attack triggers", "change in daily life", "family support", "satisfaction with daily life" and "restriction in participating in daily activities" showed a high internal consistency (Cronbach's α = 0.66-0.86) as well as good test-retest reliability (Spearman's rho = 0.60, p < 0.01). The factorial validity was appropriate (KMO value = 0.90), because it was conceivable that the five factors extracted from factor analysis would be the same as in our hypothesis and support constructive validity. In addition, there was good correlation between the summary scale and the total QOL score (Spearman's rho = 0.58, p < 0.01). Conclusions: The present study showed that the JSCA-QOL v.3 is a reliable and valid measurement tool that can be used to appropriately assess QOL in school-aged children with asthma. As the JSCA-QOL v.3 can be easily completed in about 10 minutes, it can contribute as an efficient evaluation tool of the outcome of medical treatment through continual utilization in the outpatient clinic. The JSCA-QOL v.3 allows a health provider to help school-aged children with asthma to achieve their developmental tasks.Reprint from: Allergology International 55(1), 2006, p.59-65journal articl

Unadjusted and adjusted results of hazard ratios and p-values for the variables included in the final model on overall survival after CRS and HIPEC.

Unadjusted and adjusted results of hazard ratios and p-values for the variables included in the final model on overall survival after CRS and HIPEC.</p

Kaplan-Meier curves on overall survival in relation to PPCs Grade ≥3, non-pulmonary complications Grade ≥3 or combined PPCs Grade ≥3 and non-pulmonary complications Grade ≥3.

PPCs Postoperative pulmonary complications Non-pulmonary complications Including abdominal abscess, hemorrhage, cardiac complications, gastrointestinal perforations, sepsis, wound dehiscence, anastomotic leaks and ileus.</p

Supplementary file regression analyses.

(DOCX)</p

Time in years from inclusion to development of CD or UC (based on 6 months postpartum).

<p>Time in years from inclusion to development of CD or UC (based on 6 months postpartum).</p

Characteristics of 417 patients undergoing CRS and HIPEC between 2007 and 2017.

Characteristics of 417 patients undergoing CRS and HIPEC between 2007 and 2017.</p