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John M Clymer - One of the best experts on this subject based on the ideXlab platform.
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cost and economic benefit of clinical decision support systems for cardiovascular disease prevention a community guide systematic review
Journal of the American Medical Informatics Association, 2017Co-Authors: Verughese Jacob, Sajal K Chattopadhyay, Anilkrishna B Thota, Gibril J Njie, Krista K Proia, David S P Hopkins, Murray N Ross, Nicolaas P Pronk, John M ClymerAbstract:Objective This review evaluates costs and benefits associated with acquiring, implementing, and operating clinical decision support systems (CDSSs) to prevent cardiovascular disease (CVD). Materials and methods Methods developed for the Community Guide were used to review CDSS literature covering the Period from January 1976 to October 2015. Twenty-one studies were identified for inclusion. Results It was difficult to draw a meaningful estimate for the cost of acquiring and operating CDSSs to prevent CVD from the available studies ( n = 12) due to considerable heterogeneity. Several studies ( n = 11) indicated that health care costs were averted by using CDSSs but many were partial assessments that did not consider all components of health care. Four cost-benefit studies reached conflicting conclusions about the net benefit of CDSSs based on incomplete assessments of costs and benefits. Three cost-utility studies indicated inconsistent conclusions regarding cost-effectiveness based on a conservative $50,000 threshold. Discussion Intervention costs were not negligible, but specific estimates were not derived because of the heterogeneity of implementation and reporting metrics. Expected economic benefits from averted health care cost could not be determined with confidence because many studies did not fully account for all components of health care. Conclusion We were unable to conclude whether CDSSs for CVD prevention is either cost-beneficial or cost-effective. Several evidence gaps are identified, most prominently a lack of information about major drivers of cost and benefit, a lack of standard metrics for the cost of CDSSs, and not allowing for useful life of a CDSS that generally extends beyond one Accounting Period.
Nasution Zulkarnain - One of the best experts on this subject based on the ideXlab platform.
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Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements
'Institut Pesantren Kh. Abdul Chalim Pact Mojokerto', 2021Co-Authors: Limbong, Christine Herawati, Simanjorang, Elida Florentina Sinaga, Harahap, Nova Jayanti, Nasution ZulkarnainAbstract:Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an Accounting Period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a Period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources
Nina Sormunen - One of the best experts on this subject based on the ideXlab platform.
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the auditor s going concern decision and alter native financial ratios
2009Co-Authors: Nina SormunenAbstract:This study contributes to the existing literature in two ways by producing new information for the auditor’s going concern evaluation. Firstly, instead of concentrating on viable and distressed companies, or only on distressed companies, in this study the empirical data consist of viable companies and companies that have temporary financial difficulties, i.e. companies undergoing restructuring. Secondly, we contribute to existing literature by focusing on the same Period of time as auditors do, i.e. one year. Instead of static comparisons of financial ratios one, two, and three years prior to financial distress, we divide the post-audit Accounting Period into two sub Periods. We use these shorter sub-Periods to evaluate the usefulness of alternative financial ratios in going concern prediction. Our data consist of a sample of Finnish firms that have published annual financial statements during the research Period, Accounting years 2003-2007. Our sample included 106 companies that had filed their application for restructuring and matched them with 106 viable companies that have not had financial distress during the research Period. The data include financial statements and the date of the filed application for restructuring proceedings. The results indicate that, statistically, some financial ratios lose their classification ability significantly when the time Period between financial statement and restructuring event lengthens. Accrual based financial ratios seemed to have more classification power than cash flow based ratios and the point in time for classification did not affect this result. The best classifiers, which also kept their classification accuracy until the end of post-audit Period, are accounts payable turnover, quick assets to total assets, total liabilities to total assets, current ratio, and quick assets to current liabilities. Index Terms — going concern, financial ratio, classification accuracy, restructuring —————————— ——————————
Zavala Gaibor, Alexander Sebastian - One of the best experts on this subject based on the ideXlab platform.
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Efectos en los estados financieros por el reconocimiento de impuestos diferidos introducidos a través de la ley orgánica de incentivos a la producción y prevención del fraude y su reglamento en las empresas constructoras del sector norte de la ciudad
2019Co-Authors: Zavala Gaibor, Alexander SebastianAbstract:El presente artículo académico tiene como objeto abordar los distintos efectos que se tienen por el reconocimiento de Impuestos Diferidos en los Estados Financieros de las empresas constructoras del Ecuador ubicadas en el sector norte del Distrito Metropolitano de Quito que están sujetas a contratar auditoría externa en el año 2018. En base a las normativas tributarias y contables se busca mostrar si existe un adecuado conocimiento de la aplicación de reformas en relación con los impuestos diferidos, determinar la afectación de tener registrado un Activo o Pasivo por Impuesto Diferido y determinar si existe un control para la conciliación sobre los Impuestos Diferidos al finalizar un período contable en las empresas de construcción. Se analizará los casos permitidos por la Ley Orgánica de Régimen Tributario Interno y su Reglamento, además se buscará determinar si existe conocimiento sobre las reformas que surgieron por la Ley de Incentivos a la Producción y Prevención del Fraude Fiscal. Además, se mencionará temas relevantes acerca de la Auditoría Externa y ciertos lineamientos que estipula la Superintendencia de Compañías, Valores y Seguros como ente regulador. Para evidenciar si existen o no efectos en los Estados Financieros por Impuestos diferidos en las empresas de construcción se empleará una investigación explicativa y explorativa basados en métodos analíticos y sintéticos de investigación. Y finalmente se aplicará encuestas que serán dirigidas a los contadores o responsables de la elaboración de Estados Financieros considerando un muestreo de las empresas de construcción localizadas en el sector norte del Distrito Metropolitano de Quito.The purpose of this Paper is address the effects that produce the recognition of Deferred Taxes in the Financial Statements of construction companies in Ecuador located on the north of the Metropolitan District of Quito who must to contract external audit in the year 2018. Based on the respective tax laws and Accounting standards, we are looking to show if it exists a suitable knowledge of the reforms application related to Deferred Taxes, determine the affectation of have registered an Assets or Liabilities as Deferred Taxes and establish if there is a control of reconciliation on Deferred Taxes at the end of the Accounting Period in construction companies. We will analyzed the allowed cases of the Organic Law of the Internal Tax Regime and its regulation, also we are looking to know if it exists the knowledge about the reforms that arose of the Organic Law of Incentives to the Production and Prevention of Tax Fraud. Besides we mention relevant themes about external audit and some guidelines which stipulates the Superintendency of Companies, Securities and Insurance as regulator entity. To show if it exists effects or not on Financial Statements on Deferred Taxes in construction companies, we are going to use an explanatory, exploratory research with analytical and synthetic methods of investigation. Finally we apply surveys that will be directed to accountants or the responsible of making Financial Statements considering a sampling of construction companies located on the north of the Metropolitan District of Quito
Verughese Jacob - One of the best experts on this subject based on the ideXlab platform.
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cost and economic benefit of clinical decision support systems for cardiovascular disease prevention a community guide systematic review
Journal of the American Medical Informatics Association, 2017Co-Authors: Verughese Jacob, Sajal K Chattopadhyay, Anilkrishna B Thota, Gibril J Njie, Krista K Proia, David S P Hopkins, Murray N Ross, Nicolaas P Pronk, John M ClymerAbstract:Objective This review evaluates costs and benefits associated with acquiring, implementing, and operating clinical decision support systems (CDSSs) to prevent cardiovascular disease (CVD). Materials and methods Methods developed for the Community Guide were used to review CDSS literature covering the Period from January 1976 to October 2015. Twenty-one studies were identified for inclusion. Results It was difficult to draw a meaningful estimate for the cost of acquiring and operating CDSSs to prevent CVD from the available studies ( n = 12) due to considerable heterogeneity. Several studies ( n = 11) indicated that health care costs were averted by using CDSSs but many were partial assessments that did not consider all components of health care. Four cost-benefit studies reached conflicting conclusions about the net benefit of CDSSs based on incomplete assessments of costs and benefits. Three cost-utility studies indicated inconsistent conclusions regarding cost-effectiveness based on a conservative $50,000 threshold. Discussion Intervention costs were not negligible, but specific estimates were not derived because of the heterogeneity of implementation and reporting metrics. Expected economic benefits from averted health care cost could not be determined with confidence because many studies did not fully account for all components of health care. Conclusion We were unable to conclude whether CDSSs for CVD prevention is either cost-beneficial or cost-effective. Several evidence gaps are identified, most prominently a lack of information about major drivers of cost and benefit, a lack of standard metrics for the cost of CDSSs, and not allowing for useful life of a CDSS that generally extends beyond one Accounting Period.