Statistica ed econometria

Quantitative and Qualitative Differences in Use and Trends of Hematopoietic Stem Cell Transplantation : A Global Observational Study

Description: 

After 55 years since its first publication stem cell transplantation is considered the optimal treatment option for specific hematological and non-hematological diseases. There is considerable interest in understanding differences of its use and trends at a global level. This analysis aims at analyzing differences in indications, world regions and macroeconomic factors over a three year period.

Data from 2006-2008 were obtained from WBMT member registries and from transplant centers in countries without registries, pooled and duplicate reporting removed. Population and macroeconomic data were collected from the World Bank and from the International Monetary Fund. Transplant rates were analyzed by indication, donor type, country, and World Health Organization regional offices areas and related to selected health care indicators using single and multiple linear regression analyses.

A total of 146,808 patients after stem cell transplantation were reported by 1,411 teams from 72 countries over 5 continents. Annual number of transplants (+11%) steadily increased, but preferentially in high (p=0.02) and not in low or medium income countries. Highest increase was observed in the Asia Pacific region and, among alllogeneic transplants, in myelodysplasia, chronic lymphocytic and acute leukemias, nonmalignant diseases (>+21%). Among autologous transplantation autoimmune and lymphoproliferative diseases increased. A clear negative trend was seen in allogeneic for chronic myelogenous leukemia and in autologous transplants for leukemias and solid tumors. Transplant rates (p< 0.01), donor type (p< 0.01) and disease indications (p < 0.01) differed significantly between countries and regions and were associated with Gross National Income/capita (p < 0.01) but showed a wide variation of explanatory content by donor type and disease indication.

An increase of stem cell transplant activity is observed worldwide but with significant regional differences. The preferential increase in high income country indicates a widening gap between low and high income countries.

Hematopoietic Stem Cell Transplantation: A Global Perspective

Description: 

Context
Hematopoietic stem cell transplantation (HSCT) requires significant infrastructure. Little is known about HSCT use and the factors associated with it on a global level.

Objectives
To determine current use of HSCT to assess differences in its application and to explore associations of macroeconomic factors with transplant rates on a global level.

Design, Setting, and Patients
Retrospective survey study of patients receiving allogeneic and autologous HSCTs for 2006 collected by 1327 centers in 71 participating countries of the Worldwide Network for Blood and Marrow Transplantation. The regional areas used herein are (1) the Americas (the corresponding World Health Organization regions are North and South America); (2) Asia (Southeast Asia and the Western Pacific Region, which includes Australia and New Zealand); (3) Europe (includes Turkey and Israel); and (4) the Eastern Mediterranean and Africa.

Main Outcome Measures
Transplant rates (number of HSCTs per 10 million inhabitants) by indication, donor type, and country; description of main differences in HSCT use; and macroeconomic factors of reporting countries associated with HSCT rates.

Results
There were 50 417 first HSCTs; 21 516 allogeneic (43%) and 28 901 autologous (57%). The median HSCT rates varied between regions and countries from 48.5 (range, 2.5-505.4) in the Americas, 184 (range, 0.6-488.5) in Asia, 268.9 (range, 5.7-792.1) in Europe, and 47.7 (range, 2.8-95.3) in the Eastern Mediterranean and Africa. No HSCTs were performed in countries with less than 300 000 inhabitants, smaller than 960 km2, or having less than US $680 gross national income per capita. Use of allogeneic or autologous HSCT, unrelated or family donors for allogeneic HSCT, and proportions of disease indications varied significantly between countries and regions. In linear regression analyses, government health care expenditures (r2 = 77.33), HSCT team density (indicates the number of transplant teams per 1 million inhabitants; r2 = 76.28), human development index (r2 = 74.36), and gross national income per capita (r2 = 74.04) showed the highest associations with HSCT rates.

Conclusion
Hematopoietic stem cell transplantation is used for a broad spectrum of indications worldwide, but most frequently in countries with higher gross national incomes, higher governmental health care expenditures, and higher team densities.

Determinants of 'Reverse Acquisitions' - Evidence for Economic Substance over Legal Form?, An Empirical Investigation

The 'Control Concept'and the'Economic Substance' in Business Combinations : A theoretical and empirical evaluation of FASB/IASB concepts for business combinations

Description: 

This study analyses the consistency between the 'control concept' of accounting which is used to identify the acquirer in business combinations and the 'economic substance over form concept' as overriding principle in international accounting standards. The 'economic substance' of transactions is measured by using similar methods as takeover target prediction which has been very successful in prior studies; a set of firm characteristics, most of them financial ratios is compared to the control assessment in over 8'000 business combinations of the last decade. The results suggest a good consistency when the control assessment in business combinations is rather simple, since primarily determined by voting rights. If the control assessment is more complex, as in business combinations where equity instruments are exchanged, or especially in reverse acquisitions, then the relations of firm characteristics deviate from expectations and suggest that the control judgment is not entirely corresponding to the 'economic substance' as indicated by firm characteristics.

The 'Control Concept' and the 'Economic Substance' in Business Combinations : A theoretical and empirical evaluation of FASB/IASB concepts for business combinations

Benchmarking Rating Quality

Audit Quality and Risk-based Auditing : A review of archival error studies

Audit Adjustments : Darstellung, Systematisierung und Würdigung empirischer Studien

Art. 959a : Mindestgliederung

Accounting for Value, quo vadis?

Description: 

Es ist nachvollziehbares Ansinnen vieler Shareholder, durch einen Blick in die Bilanz den «wahren» Wert ihrer Investition entnehmen zu können. Die zunehmende Fair Value-Bilanzierung lässt durchaus den Eindruck entstehen, dass dieser visionäre Wunsch erfüllbar sein könnte. Zumal internationale Standardsetzer (IASB und FASB) mehr als 10 Jahre mit der Entwicklung von Fair Value-Standards beschäftigt waren (und sind). Leider ist das Gegenteil der Fall. Die aktuelle Fair Value-Bilanzierungspraxis führt zu einer Erwartungslücke (IRZ 03/2015 und 05/2015). Eine gründliche Analyse von finanziellen Informationen, insbesondere der Erfolgsrechnungen vergangener und künftiger Perioden, sowie nicht-finanziellen Informationen bleibt Investoren weiterhin nicht erspart. Wichtigste, aber grösstenteils unbekannte Determinante ist dabei die Qualität von Rechnungslegungsinformationen.

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