558 research outputs found

    Measuring perinatal complications: methodologic issues related to gestational age

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    <p>Abstract</p> <p>Background</p> <p>Perinatal outcomes differ by week of gestational age. However, it appears that how measures to examine these outcomes vary among various studies. The current paper explores how perinatal complications are reported and how they might differ when different denominators, numerators, and comparison groups are utilized.</p> <p>Conclusion</p> <p>One issue that can clearly affect absolute rates and trends is how groups of women are categorized by their gestational age. Since most perinatal outcomes can only occur in women and neonates who have delivered, using the number of pregnancies delivered (PD) as the denominator of outcomes is appropriate. However, for an outcome such as antepartum stillbirth, all women who are pregnant at a particular gestational age are at risk. Thus, the denominator should include all ongoing pregnancies (OP). When gestational age is used by week this means using both deliveries during a particular week plus those women who deliver beyond the particular week of gestation in the denominator. Researchers should be careful to make sure they are utilizing the appropriate measure of perinatal complications so they do not report findings that would be misleading to clinicians, patients, and policy makers.</p

    Binary choice models for external auditors decisions in Asian banks

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    Summarization: The present study investigates the efficiency of four classification techniques, namely discriminant analysis, logit analysis, UTADIS multicriteria decision aid, and nearest neighbours, in the development of classification models that could assist auditors during the examination of Asian commercial banks. To develop the auditing models and examine their classification ability, the dataset is split into two distinct samples. The training sample consists of 1,701 unqualified financial statements and 146 ones that received a qualified opinion over the period 1996–2001. The models are tested in a holdout sample of 527 unqualified financial statements and 52 ones that received a qualified opinion over the period 2002–2004. The results show that the developed auditing models can discriminate between financial statements that should receive qualified opinions from the ones that should receive unqualified opinions with an out-of-sample accuracy around 60%. The highest classification accuracy is achieved by UTADIS, followed by logit analysis, nearest neighbours and discriminant analysis. Both financial variables and the environment in which banks operate appear to be important factors.Presented on: Operational Research, An International Journa
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