MISpheroID: a knowledgebase and transparency tool for minimum information in spheroid identity

Spheroids are three-dimensional cellular models with widespread basic and translational application across academia and industry. However, methodological transparency and guidelines for spheroid research have not yet been established. The MISpheroID Consortium developed a crowdsourcing knowledgebase that assembles the experimental parameters of 3,058 published spheroid-related experiments. Interrogation of this knowledgebase identified heterogeneity in the methodological setup of spheroids. Empirical evaluation and interlaboratory validation of selected variations in spheroid methodology revealed diverse impacts on spheroid metrics. To facilitate interpretation, stimulate transparency and increase awareness, the Consortium defines the MISpheroID string, a minimum set of experimental parameters required to report spheroid research. Thus, MISpheroID combines a valuable resource and a tool for three-dimensional cellular models to mine experimental parameters and to improve reproducibility

MISpheroID: a knowledgebase and transparency tool for minimum information in spheroid identity

Spheroids are three-dimensional cellular models with widespread basic and translational application across academia and industry. However, methodological transparency and guidelines for spheroid research have not yet been established. The MISpheroID Consortium developed a crowdsourcing knowledgebase that assembles the experimental parameters of 3,058 published spheroid-related experiments. Interrogation of this knowledgebase identified heterogeneity in the methodological setup of spheroids. Empirical evaluation and interlaboratory validation of selected variations in spheroid methodology revealed diverse impacts on spheroid metrics. To facilitate interpretation, stimulate transparency and increase awareness, the Consortium defines the MISpheroID string, a minimum set of experimental parameters required to report spheroid research. Thus, MISpheroID combines a valuable resource and a tool for three-dimensional cellular models to mine experimental parameters and to improve reproducibility. © 2021, The Author(s)

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research

The 'Survivorship Passport' for childhood cancer survivors

Background: Currently, there are between 300,000 and 500,000 childhood cancer survivors (CCSs) in Europe. A significant proportion is at high risk, and at least 60% of them develop adverse health-related outcomes that can appear several years after treatment completion. Many survivors are unaware of their personal risk, and there seems to be a general lack of information among healthcare providers about pathophysiology and natural history of treatment-related complications. This can generate incorrect or delayed diagnosis and treatments. Method: The Survivorship Passport (SurPass) consists of electronic documents, which summarise the clinical history of the childhood or adolescent cancer survivor. It was developed by paediatric oncologists of the PanCare and SIOPE networks and IT experts of Cineca, together with parents, patients, and survivors' organisations within the European Union–funded European Network for Cancer research in Children and Adolescents. It consists of a template of a web-based, simply written document, translatable in all European languages, to be given to each CCS. The SurPass provides a summary of each survivor's clinical history, with detailed information about the original cancer and of treatments received, together with personalised follow-up and screening recommendations based on guidelines published by the International Guidelines Harmonization Group and PanCareSurFup. Results: The SurPass data schema contains a maximum of 168 variables and uses internationally approved nomenclature, except for radiotherapy fields, where a new classification was defined by radiotherapy experts. The survivor-specific screening recommendations are mainly based on treatment received and are automatically suggested, thanks to built-in algorithms. These may be adapted and further individualised by the treating physician in case of special disease and survivor circumstances. The SurPass was tested at the Istituto Giannina Gaslini, Italy, and received positive feedback. It is now being integrated at the institutional, regional and national level. Conclusions: The SurPass is potentially an essential tool for improved and more harmonised follow-up of CCS. It also has the potential to be a useful tool for empowering CCSs to be responsible for their own well-being and preventing adverse events whenever possible. With sufficient commitment on the European level, this solution should increase the capacity to respond more effectively to the needs of European CCS

Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety

In a financial accounting course, it is important that students review the learning material multiple times throughout the semester. Nonetheless, procrastination behaviour is adopted by many accounting students. Procrastination behaviour, induced by low self-efficacy, is harmful as it leads to higher test anxiety. Hence, interventions are suggested to favourably influence procrastination. Based on Astin's (1984) theoretical Input–Environment–Output model, this study investigates the potential of voluntary online exercises — online formative assessments (OFAs) — to increase self-efficacy and decrease test anxiety. The setting involves a quasi-experiment in a financial accounting course. Quantitative OFA log data are used (N = 762), as well as survey data, measuring self-efficacy and test anxiety at the beginning and the end of the semester. Qualitative focus group data verifies if the quantitative results are in line with students' OFA perceptions. Findings show that (1) during the semester, students' self-efficacy decreases and test anxiety increases, (2) students using OFA experience an increase in self-efficacy, and (3) those students also tend to experience lower test anxiety. Students confirm these favourable effects based on their experiences with the OFAs. This paper contributes to accounting education by demonstrating how OFAs support accounting students to increase self-efficacy and decrease test anxiety

And then there was COVID-19 : do the benefits of cooperative learning disappear when switching to online education?

In the spring of 2020, the COVID-19 pandemic induced a rapid shift to online education. University instructors promptly reinvented their teaching methods and developed digital lessons. Cooperative learning has been demonstrated to surpass lecture-based learning (LBL) regarding students’ learning processes; therefore, the question arises as to whether the perks of cooperative learning still hold when switching to online education. This study examines whether the benefits of team-based learning (TBL) regarding good teaching (i.e., perceived teaching quality), satisfaction, and performance persist when switching from face-to-face to online education. A quasi-experiment in an undergraduate advanced accounting course compared a non-COVID-19-affected semester to a COVID-19-affected semester. In both semesters, students could choose between a TBL and a LBL path for tutorial sessions. Quantitative survey data (N = 455) indicate TBL outperforms LBL, even when switching to online tools. Good teaching was perceived as even better in the COVID-19-affected semester, and even more so by students in the team-based setting, compared to the lecture-based setting. Students’ course satisfaction and performance were unaffected by the switch to online education. This paper shows that TBL still benefits students, even in a blended environment

Balanslezen voor de niet-financiële professional

Balanslezen voor de niet-financiële professional is er voor iedereen die niet over een uitgebreide boekhoudkundige kennis beschikt, maar toch wil weten hoe het staat met de financiële gezondheid van een onderneming. Wat betekent het voor een onderneming om financieel gezond te zijn en hoe kan je dit afleiden uit de jaarrekening? De jaarrekening vormt hiervoor immers hét instrument bij uitstek. De jaarrekening omvat de balans (met aanwendingen en bronnen van vermogen), de resultatenrekening met een overzicht van de opbrengsten en kosten, en de resultaatverwerking, die ons leert wat de onderneming op het einde van het boekjaar precies doet met het resultaat (winst of verlies). Dit boek is bedoeld voor een specifiek doelpubliek, nl.namelijk voor de niet- financiële specialist. Bedoeling is om de basis van boekhouden mee te geven, zodat de lezer op een efficiënte manier een algemeen beeld krijgt van wat de jaarrekening inhoudt. Het is dan ook een boek dat eerde

Small and medium-sized accounting practices (SMPs) : explaining financial performance based on human capital and organisational resources

Small- and medium-sized accounting practices (SMPs) offer clients – small and medium-sized entities – support to comply with statutory services (financial statements, tax file preparation) and provide customised business advice. This paper investigates differences in SMP’s financial performance. A survey was sent to Belgian heads of SMPs, asking about personal characteristics regarding education and experience (representing human capital resources), firm size, service types provided, cooperation, and communication (representing organisational capital resources). The findings show that additional specialisation degrees, more experience, and more continuing professional development are linked with higher sales per employee. However, the advantage of additional specialisation degrees diminishes as experience increases. Cooperating with other service providers and using the phone as preferred communication method were also linked to higher financial performance. Finally, male-headed SMPs had higher sales per employee than female-headed ones. Female accountants focused more on their educational role, spending more time explaining the figures to clients