BACKGROUND Many cancer interventional clinical trials are not completed because the required number of eligible patients are not enrolled. OBJECTIVE To assess the value of using a research data mart (RDM) during the design of cancer clinical trials as a predictor of potential patient accrual, so that less trials fail to meet enrollment requirements. MATERIALS AND METHODS The eligibility cri...

OBJECTIVES The aim of this report is to describe the challenges, successes and patterns of enrolment in the Strategic Timing of AntiRetroviral Treatment (START) study. METHODS START is a collaboration of many partners with central coordination provided by the protocol team, the statistical and data management centre (SDMC), the International Network for Strategic Initiatives in Global HIV Tri...

BACKGROUND Adequate participant recruitment is vital to the conduct of a clinical trial. Projected recruitment rates are often over-estimated, and the time to recruit the target population (accrual period) is often under-estimated. METHODS This report illustrates three approaches to estimating the accrual period and applies the methods to a multi-center, randomized, placebo controlled trial u...

<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this was companies listed on Indonesia Stock Exchange for 2017 2018 period. result shows that transaction (sales expense) has a negative effect accrual It indicates firms use as substitutes management especially management.</em>

This paper develops a measure of income tax expense accrual quality. Following the framework of Dechow and Dichev (2002), we examine the extent to which the financial statement accrual for book tax expense maps into tax-related cash flows. We argue that the quality of a firm’s tax accrual is decreasing in the magnitude of estimation error associated with the accrual, and that tax accrual qualit...

N-of-1 clinical trials have the potential to contribute to individual patient management and to the accrual of important information about populations. Incorporating these studies into clinical practice will require creative thinking so as to maintain rigor without excessive disruption of routine care.

Abstract Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; commonly used accrual-based and cash-based management. The literature reveals that managers adopt two strategies in different ways, suggesting a mixed relationship between them. Hence, this study investigates of Algeria, whether it is substitute comple...

a r t i c l e i n f o JEL classification: G3 C8 M4 M1 Keywords: Data mining Bayesian network (BN) Back propagation neural network (BPN) Principal component analysis (PCA) C5.0 decision tree Accrual earnings management The characteristic of long value chain, high-risk, high cost of research and development are belong to high knowledge based content in the biotech medical industry, and the reliab...