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Cronin et al 2008 literature review
Undertaking a literature review: A step-by-step approach (PDFmethod provides a simple financial information, where one can easily identify the meaning of this information and its origin. use of costing methods in lean manufacturing industries: a literature review. conceptual essence of the vsc is defined by the idea that instead of categorizing costs by departments the method proposes organizes them by value stream, which in turn is related to lean manufacturing, how to analyze department for costs has link with traditional production techniques (ruiz-de-arbulo-lopez et al. click the target next to the incorrect subject area and let us know. although they found no evidence of study publication bias, it is interesting to note that two of the included cohorts in this review have not been published , . hh, beck-bornholdt hp (2005) systematic review of publication bias in studies on publication bias. von elm et al  considered harm and efficacy outcomes and primary outcomes. the time period between protocol approval and assessment of publication status varied widely (less than one year to 34 years). increased use of meta-analysis in systematic reviews of healthcare interventions has highlighted several types of bias that can arise during the completion of a randomised controlled trial. practical lean accounting: a proven system for measuring and managing the lean enterprise. a literature review encompassing the period 1994-2014 was carried out. 4 shows that three of the empirical studies , ,  defined ‘published’ as a journal article; one empirical study  considered grey literature in their definition of ‘published’ although information on full publications and grey literature publications are separated (figure 15). stream costing proposes to make a costing of production process by mapping the value stream which are detailed in the activities (in terms of cycle time, shift number, distance, etc. there is additional evidence that research without statistically significant results takes longer to achieve publication than research with significant results, further biasing evidence over time –, . the use of tdabc lean companies are linked to the practices of lean methodology, which seek to reduce costs that occur through the reduction of activities that do not add value. its purpose is to enable the reader to assess the literature of a subject in a space of time and it can acquire a base to address other purpose and may this serve as a justification for further research in the area (cronin et al. study publication bias has been recognised as a potential threat to the validity of meta-analysis and can make the readily available evidence unreliable for decision making. = personal contact with investigators, or searching the literature and personal contact with the investigator.-muntener k, juni p, junker c, egger m (2002) quality of reporting of randomized trials as a measure of methodologic quality. purpose of lean manufacturing is to increase efficiency of the production system, eliminating waste as expected, excess inventory on production, movement, transportation, sobreprocessamento, defects, underutilized people (ortiz, 2006), and deploy an improved system continues (kaizen), specify value and standardize the process. medline (1950 to 2007), scopus (1960 to 2007) and the cochrane methodology register (1898 to 2007) were searched without language restrictions (final search december 2007 - see appendix s1 for all search strategies). 5 shows the apparent difficulties found in the implementation and use of costing methods for lean companies are divided into five levels. study concluded that the literature review showed a limited number of publications on the subject especially when observing the most current methods like tdabc and vsc, they have shown little explored., the bias from missing outcome data that may affect a meta-analysis is on two levels: non-publication due to lack of submission or rejection of study reports (a study level problem) and the selective non-reporting of outcomes within published studies on the basis of the results (an outcome level problem). general rodrigo octavio jordão ramos, 1200, coroado i, cep 69067-005, manaus, am, brazil. according to kaplan & anderson (2007) the method has the ability to measure simply and precisely the cost to a more targeted level, enabling companies to carry out further analysis of the costs by drawing a parallel between the activities that add a higher percentage of value compared to those who, though add value, generate large operating costs and become less profitable for the company. m, smith gd, altman dg (2001) systematic reviews in health care; meta-analysis in context. 3 ac – level of integration between costing methods and production process. jpa, lau j (2001) evolution of treatment effects over time: empirical insight from recursive cumulative meta analyses. the articles were collected in electronic databases: science direct; b-on; taylor and francis, considered extremely comprehensive in the topics production and costing methods, because this scope, were not considered in other research bases. et al  looked at whether studies in their cohort were completed and published; 64% (92/143) of initiated trials were finished in accordance with the protocol and 31% (38/123) were published (or in-press) in peer reviewed journals. finally vsc costing method, also 25% of the publications had 15% of them related papers that only used the theory of vsc model, not applying the cost method to the production process and 10% of journals only made reference to the use the methods in a specific area of the company to manage the cost serving as reference for the evaluation within the company. ad category is related to the advantages in the application of costing methods in the lean companies, namely the advantages of using the methods and benefits provided by cost method when applied in the production process. the purpose of the abc method in modern manufacturing is to facilitate the identification of activities making the connection between the activities and resource costs (gunasekaran & sarhadi, 1998 however the application of the abc method requires continuous efforts of employees in research for its preparation (stout & propri, 2011). adoption of lean philosophy by companies has motivated the need for improvements in the traditional accounting system.
Writing a Literature Review Research Paper: A step-by-step approachthis paper conducted an investigation and data collection deepening knowledge about the involvement of costing methods (abc, tdabc and vsc) in lean manufacturing, with regard more precisely to what is available current knowledge carrying out a review of this literature. jl, williamson pr (2000) bias in meta-analysis due to outcome variable selection within studies. the majority of the empirical study objectives related to study publication bias or outcome reporting bias. obviously those studies that are not submitted are not published and it was found by dickersin et al  that non-publication was primarily a result of failure to write up and submit the trial results rather than rejection of submitted manuscripts. research classification method was to function, gather related studies and provide a defined understanding of the analyzed articles. the lean organizations see the traditional accounting systems as unfavorable on the focus of eliminating waste. Three studies have found that statistically significant outcomes had a higher odds of being fully reported compared to non-significant outcomes (range of odds ratios: 2. tdabc costing method, this holds 25% of publications in the literature review, it can be seen that 15% of journals refer to use of cost method within the production process as a whole and 10% did against applying more than one method within the production process.% proposed be tdabc a method of easy application and rapid dissemination of knowledge (ad1) was also observed in 21. this review we focused on empirical studies that included rcts since they provide the best evidence of the efficacy of medical interventions . elm et al  considered efficacy and harm outcomes as well as primary outcomes overall and found that 32% (223/687) were reported in the publication but not specified in the protocol and 42% (227/546) were specified in the protocol but not reported, however this is preliminary data. pj, berlin ja, gopalan r, matthews dr (1991) publication bias in clinical research. = a sample of clinical trials registered at onset or on a roster (e. that moment, the lean companies now have these two costing methods (abc and tdabc), the actual adoption of lean accounting brings the value stream costing (vsc).-ioannidis dg, alexiou ga, gouvias tc, ioannidis jpa (2006) an empirical evaluation of multifarious outcomes in pharmacogenetics: beta-2 adrenoceptor gene polymorphisms in asthma treatment. the search of the cochrane methodology register identified 15 included empirical studies –, –, , , , –, , . given this paradigm emerges lean accounting, as a way to adapt or change the traditional costing methods in order to support businesses and lean industrial processes (gracanin et al.. abc, tdabc e vsc) in industries that have adopted the concept of lean manufacturing, observing the integration of these methods to reality of lean model. 6 is designed to provide categorized information so that it can interpret the grouping of items, as the year of publication, performance area, level of integration, advantages and disadvantages in the application of the method. the cochrane review by scherer et al  investigating the full publication of results initially presented in abstracts found that only 63% of results from abstracts describing randomized or controlled clinical trials are published in full and ‘positive’ results were more frequently published than non ‘positive’ results. studies have found that statistically significant results had a higher odds of being fully reported compared to non-significant results for both efficacy and harm outcomes. step: analysis and review of the topic and to propose suggestions for future research. objectives of this investigation is measuring which the degree of integration among the methods, activity-based costing (abc), time-driven activity-based costing (tdabc) and value stream costing (vsc), in companies that have adopted the concept and techniques of lean manufacturing. flow diagrams (figures 3 to 18) show the status of approved protocols in included empirical studies based on available publications and additional information obtained such as number of studies stopped early or never started. hahn et al  compared the funder stated in protocol to publication.. no significant results; but it is not explained whether this means for all outcomes, or primary and secondary, harm and efficacy etc. while much effort has been invested in trying to identify the former , it is equally important to understand the nature and frequency of missing data from the latter level. study follows steps in order to achieve the objectives proposed by a literature review:First step: defining the subject focus of analysis in the application of costing methods in manufacturing companies using the template or lean production concept. today seek the reduction and elimination of waste through continuous improvement projects that enable increased productivity within the production process, while preserving quality and serving the customer within (gracanin et al. ab, ioannidis jp (2001) effect of early patient enrollment on the time to completion and publication of randomized controlled trials. ab category is related to the application areas of costing methods within the industry.% of articles have also shown to be a method in which the practical application requires a lot of attention (ae2) represented by 38. their search strategy was compared to our own and differences in included studies were discussed between prw, kd and sally hopewell. We decided not to undertake meta-analysis due to the differences between studies. investigation consist in interpret through a categorization the relationship between the costing methods in publications and application sectors, trying to analyze its advantages and disadvantages when applied in the lean production model.
0. Cronin, Ryan, And Coughlan (2008) Undertaking a LR-A Step-Byh, ahlqvist-rastad , meijer g, beermann b (2003) evidence b(i)ased medicine – selective reporting from studies sponsored by pharmaceutical industry: review of studies in new drug applications. a good literature review gathers information from various sources on a particular subject and contain little or no personal bias (carnwell & daly, 2001). second, the lead reviewer of the protocol on the cochrane library entitled ‘publication bias in clinical trials’  (sally hopewell) was contacted in november 2007 for references to studies included and excluded in their review. the vsc meets the needs of lean manufacturing, using the value stream as a reference to measure the costs and eliminating the need for overhead allocation (gracanin et al. et al  looked at whether study publication bias exists in studies which investigate the problem of study publication bias. empirical studies –, ,  compared the protocol and the publication with respect to the primary outcome (table 5). h p, kumar a, daniels s, swann s, cantor a, et al. have considered selective outcome reporting to be a major problem, and deserving of substantially more attention than it currently receives . some studies may have several specified primary outcomes and others none, we looked at how each of the empirical studies dealt with this: hahn et al  looked at the consistency between protocols and published reports in regard to the primary outcome and it was only stated that there were 2 primary outcomes in one study.% of the articles were identified that abc requires an additional effort in obtaining the necessary information for the analysis (ae3). advantages according to kaplan & anderson (2007) is the quick and easy preparation of the model in its simple integration into the management system, the facility to provide monthly information provided fast feedback to managers, the availability of information accurately, low maintenance cost and easy interpretation of information that allow identifying the source of problems. this category proposes levels that take into account the mode of use, the way we applied the method and the area in which there was the application within the production process. r, bloom j, evans j, oldfield k (1997) publication bias in eye trials. classification method has the following classification structure:Aa – publication year;. 2 shows the percentage of integration of funding methods and the object of study of each article. 5 ae - difficulties in the deployment and utilization of costing methods. jm, simes rj (1997) publication bias: evidence of delayed publication in a cohort of clinical research projects. flow diagram (figure 1, text s1) to show the status of approved protocols was completed for each empirical study by the first author (kd) using information available in the publication or further publications. from the review of the literature we were able to sort and catalog the items via their object of study resulting in a model structured by application areas, number of items and used costing methods, ie it was possible to identify the number of found articles focused to areas of application and type of method, which led to the creation of a table providing the grouped data and encode each application area and correlating the funding methods and the number of related publications. the subject area "randomized controlled trials" applicable to this article? al, bero la (1998) publication bias and research on passive smoking. In comparing trial publications to protocols, we found that 40–62% of studies had at least one primary outcome that was changed, introduced, or omitted. after all, the traditional costing system is not conceptually prepared to operate efficiently under the lean production model. reasons related to trial results included: unimportant/null results; results not interesting; results not statistically significant. four of the included empirical studies found that in 47–74% of studies the primary outcome stated in the protocol was the same as in the publication; between 13 and 31% of primary outcomes specified in the protocol were omitted in the publication and between 10 and 18% of reports introduced a primary outcome in the publication that was not specified in the protocol. the data available in table 6 it can be concluded that the category of the method of application area (ab) has a total percentage of 25% articles that spoke about the approach and using the cost method in item b (manufacturing system), 15% applied to the item m industry (manufacturing), 10% in section d (simulation model in manufacturing) and h (lean operation), and 5% in the other remaining items (a, c, e, f, g, i, j and l). lead or contact authors of the empirical studies were then contacted by email and sent the flow diagram for their study to check the extracted data along with requests for further information or clarification of definitions if required. with the set up of online journals, where more space is available, trialists should be encouraged to write up and submit for publication without selection of results. on the other hand it is clear that the applicability of tdabc in companies with great instability and unpredictability environment may limit the application of the model (avelar et al. of the empirical studies , , ,  assessed protocols approved by ethics committees and one empirical study  assessed those approved by a health institute. rw, langenberg p, von elm e (2007) full publication of results initially presented in abstracts. aw, krleza-jeric k, schmid i, altman dg (2004a) outcome reporting bias in randomized trials funded by the canadian institutes of health research. literature shows the method as a tool that reduces waste by eliminating much of the transactions associated with cost accounting (maskell & baggaley, 2004). 3 shows the total number of studies published in each cohort which varies widely from 21% to 93%. 01, 2015; accepted:Este é um artigo publicado em acesso aberto (open access) sob a licença creative commons attribution, que permite uso, distribuição e reprodução em qualquer meio, sem restrições desde que o trabalho original seja corretamente citado.
Undertaking a literature review: a step-by-step approach.
The use of costing methods in lean manufacturing industries: astudies comparing trial publications to protocols are accumulating evidence on the proportion of studies in which at least one primary outcome was changed, introduced, or omitted. from this classification model will be possible visualization the literature an organized manner by the degree of relevance of the topic discussed (step 3). that is, abc enables to calculate in a lean company costs within the various operations of providing knowledge to support production (gottmann et al. (2004) bad reporting does not mean bad methods for randomised trials: observational study of randomised controlled trials performed by the radiation therapy oncology group.: dwan k, altman dg, arnaiz ja, bloom j, chan a-w, cronin e, et al. literature proposes a general analysis of the costing methods, providing data that contribute to the management and financial control practices. also, the fact that in five empirical studies , , , ,  follow-up of trials was less than 90% could mean that the problem of study publication bias is underestimated in these cohorts. the work was based on the period between 1994-2014, and ranked publications to conduct further evaluation of the studied subject. to abc, it was identified that the as one of the first methods to be developed and implemented in lean companies, there was a greater number of publications besides showing a robust method but has many disadvantages as its development. Study publication bias has been recognised as a potential threat to the validity of meta-analysis and can make the readily available evidence unreliable for decision making. pr, gamble c, altman dg, hutton jl (2005) outcome selection bias in meta-analysis.. the influence of pharmaceutical industry trials versus non pharmaceutical trials, should also be factored in these empirical evaluations. the category ad category ae, presents difficulties in the deployment and use of each method in lean companies. recommend that researchers use the flow diagram presented in this work as the standard for reporting of future similar studies that look at study publication bias and orb as it clearly shows what happens to all trials in the cohort. this process gave rise to the need for improvements in traditional accounting systems, due this are not prepared to operate efficiently in lean model. however, three of these empirical studies , ,  did not consider whether a study was submitted for publication. in the view of maskell & baggaley (2004), the vsc is simple enough for anyone to understand the information of a financial nature and costs. these operational improvements proposed to maximize efficiency and effectiveness throughout the production system, reducing the non-value added activities, costs and eventually increase net income (ruiz-de-arbulo-lopez et al. l, alfirevic z, chien p, jarvis s, thornton jg (2005) a comparison of the published version of randomized controlled trials in a specialist clinical journal with the original trial protocols. the difficulties encountered in implementing the tdabc and presented by the publications, only two were the categories and both had 50% each, being these ae2 and su5 that are related to application of the method requires more attention at the time of preparation, and this model it is subject to time and because of this depend on calculations involving the time directed equations for their effectiveness. titles were checked by the first author (kd) and abstracts obtained for 57 potentially relevant studies. recommendation is to conduct empirical evaluations looking at both orb and study publication bias in rcts to investigate the relative importance of both i. by analysis of the literature that tdabc model is best applied in service companies than manufacturing companies, this is by evaluating the capabilities that are usually measured in terms of days of work, and most often becomes more complex measure capacity in terms of working time in a manufacturing company (oker & adiguzel, 2010). in all, the credibility of clinical research findings may decrease when there is wide flexibility in the use of various outcomes and analysis in a specific field and this is coupled with selective reporting biases. review provides a descriptive summary of the included empirical studies. empirical studies ,  describe the reasons why outcomes do not get reported but the study is published, these include lack of clinical importance and lack of statistical significance. therefore, the aim of this research was to evaluate the degree of integration of costing methods (abc, tdabc and vsc) in lean enterprises observing how these methods integrate to the reality of the lean manufacturing model. category ac defining four corresponding levels dividing the degree of integration and application of costing methods within the production process, or within the industry as a whole, delimiting of lowest to highest level integration between the methods according to their level of application within the object of study. briefly lean manufacturing is a model that seeks to increase productivity by reducing or eliminating waste through activities that do not add value in the production processes (ohno, 1997; shingo & dillon, 1988; womack et al, 1991). (2006), ben-arieh & qian (2003), gunasekaran & sarhadi (1998) complement the concept presented by özbayrak, proposing the analysis of product cost, driving the cost of activities to product costing, leaving aside the analysis of the operational part with the method. advantage of this model in relation to the abc is on the time equations, which reflect more accurately the complexity of operating transactions, paying for the time involved in the process, extinguishing control of several different activities and costs associated with a single activity (kaplan & anderson, 2007; pryor, 2010; stout & propri, 2011).: lean manufacturing; activity-based costing; time-driven activity based costing; value stream costing. for example, selective reporting of analyses may include intention-to–treat analyses versus per–protocol analyses, endpoint score versus change from baseline, different time points or subgroups . in addition, we examined whether protocols were compared to publications in those studies that purported to investigate outcome reporting bias. ta, churchill r, ferri m, leucht s, tuunainen a, et al.
Systematic Review of the Empirical Evidence of Study Publications, williamson pr, hutton jl (2002) investigation of within-study selective reporting in clinical research: follow-up of applications submitted to a local research ethics committee. chan 2004b et al  found that 61% of the 51 trials with major discrepancies were funded solely by industry sources compared with 49% of the 51 trials without discrepancies. of this premise on which the investigation is based on analysis of published articles that reference lean manufacturing and costing methods. general it can be observed that the application of costing methods in companies according to the publications are effective, but with reservations by the difficulties encountered in implementing them, in general terms it is possible to evaluate the methods as an evolution of the search better matching the lean enterprises. this type of limitation is linked to the preparation of the weather equations, the time required for implementation and the intensity of resource consumption (souza et al. only two empirical studies looked at the different types of discrepancies that can arise ,  and concluded that 40–62% of trials had major discrepancies between the primary outcomes specified in protocols and those defined in the published articles. easterbrook et al  found that compared with unfunded studies, government funded studies were more likely to yield statistically significant results but government sponsorship was not found to have a statistically significant effect on the likelihood of publication and company sponsored trials were less likely to be published or presented. original flow diagrams and questions asked are available on request. tdabc was presented in publications as an improvement to the abc method, providing an elaboration more practical and fast, however his publications regarding the use in manufacturing are insufficient. we decided not to undertake meta-analysis due to the differences between studies. literature background, discusses concepts and theories related to the topic focus of the research, its purpose is to provide the study principles to collaborate with a more current perspective of content that are the basis for the research. von elm et al  found that the probability of publication decreased if the study was commercially funded and increased with non commercial funding. Sixteen studies were eligible of which only two followed the cohort all the way through from protocol approval to information regarding publication of outcomes. seven of the empirical studies , –,  assessed protocols approved by ethics committees, one  assessed those approved by health institutes, one assessed trials processed through a hospital pharmacy , one assessed studies funded by the nhs and commissioned by the north thames regional office  and one empirical study  assessed trials conducted by nih-funded clinical trials groups. the affirmation neuman, it was developed a classification method that specified the scope of search in five categories in order to obtain as much information that lead to understanding and developing the study. study conducted a review and analysis of the literature through articles focused on the topic and is divided into sections which describes the objectives, the state of the art, the methodology used for the execution of the study, the classification method used to prepare the analysis articles and a session that deals with analysis of the results and conclusions. contributed reagents/materials/analysis tools: jaa jb awc ec ed pe eve cg dg jpai js pw. the period to which predates the adoption of lean accounting and due to the increasing demand for changes in traditional accounting, appears in this transition the activity-based costing (abc), a first response to the lack of costing methods for use in lean manufacturing companies (arbulo-lópez & fortuny-santos, 2010). in this context, the product costs become the sum of the costs of activities that occur for product manufacturing (özbayrak et al. literature review aims to conduct a summary and critical analysis of research available on the subject studied (hart, 1998). ghersi et al  included studies with more than one primary outcome and included all primary outcomes in the analysis but excluded studies with primary outcomes that were non identifiable or included more than 2 time points. the objective is, evaluating the studies published between the period 1994 to 2014 that are related to the use of costing methods (i. achieving these objectives of investigation, the research was based on the analysis of articles in the period 1994-2014, which are related to the use of costing methods (ie abc, tdabc and vsc) within the production system. to figure 2, about 40% of the analyzed papers had little integration (pi) between the applied method and the object of study, since 30% of the papers detained in his analysis integration (i) in applying the cost method in the manufacture, 20% of the papers exhibited average integration (mi) and about 10% submitted a robust integration (ri) where one or more methods are used in common in a sector of the business focus of the study presented by the papers. 3 shows for illustrative purposes the completed flow diagram for the empirical study conducted by chan et al  on the status of 304 protocols approved by the scientific-ethical committees for copenhagen and frederiksberg in 1994–1995. 3 shows the level of cost method for integration with the production process.’ the majority of cohorts included in this review do not consider this possibility. it is not clear whether studies remain unpublished because all outcomes are non-significant and those that are published are so because significant results are selectively reported. (2013), to use vsc is necessary to organize resources in value stream. journals were the basis for a search, due to being more commonly used resources to acquire information and report new findings (ngai et al. for businesses and industries such practices have a strong connection to support the strategy when it adopts the lean manufacturing model (mcvay et al. basic of social research: qualitative and quantitative approaches (2nd ed. researchers need to be aware of the problems of both types of bias and efforts should be concentrated on improving the reporting of trials. tdabc proved to be a methodology that serves as a thermometer for the activities within the lean manufacturing by providing information about the financial transactions (pryor, 2010). k, min yi, meinert cl (1992) factors influencing publication of research results: follow up of applications submitted to two institutional review boards.
Service quality in fitness centres: literature review and further research)–school of public health, faculty of medicine, university of sydney. its use associated with the techniques of value stream mapping (vsm) allows measuring in cost level the flow of information and materials (abuthakeer et al. (2008) selective reporting of outcomes of drug trials; comparison of study protocols and published articles. it is possible to interpret individually by cost method or the overall percentage of integration. this section seeks to general framework provides concepts that led the lean approach and costing methods. this category (see information in table 3) is possible to identify the number of articles, methods, and the level of integration between them, another information the present in table is a quantity of papers by integration level, codification by category and costing method. (2008) systematic review of the empirical evidence of study publication bias and outcome reporting bias. 2 shows the coding for papers in relation to the application areas and the quantity of papers and the cost method applied in the study. the results presented in the flow diagrams relate to all studies within each cohort because it was not possible to separate information for different types of studies (rcts versus other).% in respect to provide better visibility of the cost of items in the preparation of costing and presentation of results (ad2) and 71. however, 12 of the included empirical studies demonstrate consistent evidence of an association between positive or statistically significant results and publication. due to this barrier, and variability across empirical studies in the time lapse between when the protocol was approved and when the data were censored for analysis, we felt it was not appropriate to combine statistically the results from the different cohorts. (2005) evaluation of new treatments in radiation oncology, are they better than standard treatments? these studies indicate that funding is an important factor to consider when investigating publication bias and outcome reporting bias, however more work needs to be done to examine common questions before conclusions regarding the relationship between funding and outcome reporting bias can be drawn. a cost method to manage costs in the company's specific area serving as a reference to assess one area or sector. it has been defined as the selection on the basis of the results of a subset of the original variables recorded for inclusion in a publication ., 2011) in fact, even in usual companies where it has a wide range of products the traditional approach to cost when applied has a distortion in the cost information (gunasekaran & sarhadi, 1998; kaplan & copper, 1998). dickersin et al  found no difference in the funding mechanism grant versus contract and ioannidis et al  found no difference in whether data was managed by the pharmaceutical industry or other federally sponsored organisations. work provides direct empirical evidence for the existence of study publication bias and outcome reporting bias. pr, gamble c (2005) identification and impact of outcome selection bias in meta-analysis. in comparing trial publications to protocols, we found that 40–62% of studies had at least one primary outcome that was changed, introduced, or omitted. in their danish empirical study  they found that 50% of efficacy and 65% of harm outcomes per trial were incompletely reported and statistically significant outcomes had a higher odds of being fully reported compared with non significant outcomes for both efficacy (or 2. they suggest that studies reporting positive/statistically significant results are more likely to be published and that statistically significant outcomes have higher odds of being fully reported. kl, hopewell s, dickersin k, clarke m, oxman ad (2001) publication bias in clinical trials.. whether the results are significant for or against the experimental intervention. for deepen literature for activity-based costing, time-driven activity-based costing and value stream costing in manufacturing, the authors: gunasekaran & sarhadi (1998), oker & adiguzel (2010) and schoute (2011). we refrained from statistically combining results from the different cohorts due to the differences in their design. four empirical studies , , ,  that examined the association between outcome reporting bias (outcome level bias) and statistical significance found that statistically significant outcomes were more likely to be completely reported than non-significant outcomes (range of odds ratios: 2. sistemas de custeio no âmbito da contabilidade de custos: o custeio baseado nas actividades, um modelo e uma metodologia de implementação (dissertação de mestrado).. whether any included studies were rcts), we attempted to contact the authors to try to resolve this. information from the survey responses (151) and the literature search alone (123) indicated that 120 studies had been submitted for publication and 154 studies had not been submitted for publication. a costing method that attention concentrating the business on the resources that are being used throughout the value chain, rather than individual products (ruiz-de-arbulo-lopez et al. financial benefits of the application of abc in the lean manufacturing model, were presented in a concise way, therefore, it's seen from the improvements resulting from the reduction and stabilization of inventories within a lean company (meade et al. view of these perspectives becomes evident the increasing global competition among companies that have adopted new production approaches such as lean manufacturing in order to make them more competitive (ruiz-de-arbulo-lopez et al. note that future updates of the data studied here are necessary, given that the study is formulated in the analysis of a review of this literature.
Step'by-step guide to critiquing research. Part 1: quantitative researchs, uebing b, hucklenbroich p, schober o (2007) evaluation of clinical trials following an approval from a research ethics committee. nevertheless, the empirical studies that were published within the last eight years show that the total amount of studies published was less than 50% on average. the overall methodological quality of included empirical studies was good, with more than half of studies meeting all criteria. they did not find a statistically significant difference in publication rates between those with positive and negative results. relation to the difficulties presented in the implantation or use of the method, the abc presents a method that takes time in their development, identification and implementation (ae1) as shown 19. papers related to the value stream costing approach the method as a new cost modeling for lean companies (ruiz-de-arbulo-lopez et al. authors would like to thank sally hopewell for kindly providing her reference list, simone menzel for further information on their study and the referees who reviewed this work for their helpful comments. the tdabc eliminates the costly process of research, in order to collect information on the cost allocation of resources and activities before directing it to the cost object. hta report of song et al  led to four potentially eligible empirical studies , , , , all of which had been identified previously. originally, the abc is focused on consumption of activities, providing more accurate information for the preparation of calculating product costs (afonso, 2002). health technol assess 4(10):Rothstein h, sutton aj, borenstein m (2005) publication bias in meta-analysis: prevention, assessment and adjustments. Methodology/Principal Findings We review and summarise the evidence from a series of cohort studies that have assessed study publication bias and outcome reporting bias in randomised controlled trials. in general companies are more likely to adopt and use the abc (schoute, 2011), however the application of the abc method requires continuous effort of employees in its preparation (stout & propri, 2011). finally, the analysis reached by the study, providing a wider knowledge on the topic researched (step 5). it was observed that the costing methods although applied mostly only served as reference for the waste identification process theorizing or solely for comparative analysis to the traditional system not being integrated in fact the analysis process in production, the study showed that there is need to seek further deepening the theme that encompasses the process of lean manufacturing and costing methods for this purpose thus making the areas of manufacturing and cost an important area of study. finally, the lead or contact authors of all identified studies were asked to identify further studies. this moment, with the adoption of this categorization and classification system can be identified in a practical way the application area of costing methods, the level of integration, the advantages and disadvantages of each method. scopus is a much larger database than embase, it offers more coverage of scientific, technical, medical and social science literature than any other database. should scrutinise trials with missing outcome data and ensure that an attempt to contact trialists is always made if the study does not report results. application of a costing method in manufacturing helps to visualize the allocation of costs and expenses throughout the production process by providing important information, which is used as a decision basis for management and control purposes (drury, 2004; gunasekaran & sarhadi, 1998; kaplan & copper, 1998). the abc method has become known from the 80s with the work developed by professors robert kaplan and robin cooper, (afonso, 2002), its relevance in the eighties overlapped the traditional costing method, which had its design where hand labor and raw materials had preponderance in cost of goods (afonso, 2002). empirical studies , , , , , ,  described reasons why a study was not published as reported by the trialists. the main limitation of this review was that for eight of the 16 included cohorts, information on rcts could not be separated from information on other studies. extra information from lead or contact authors was available for six empirical studies , , –, including data to complete flow diagrams, information on definitions and clarifications. of the empirical studies explored the idea of all outcomes being non-significant versus those deemed most important being non-significant. simply and briefly the vsc can provide clear information without requiring a financial monitoring due to the use of value streams as the basis for representation costs (maskell & baggaley, 2004). a conference abstract and poster was only available for one empirical study presented over 10 years ago . papers related with activity-based costing have kept the main focus of the method, which has as main objective to calculate the costs of activities. gave permission to include data from their study in the review, responded to queries and provided extra information when needed and available: jaa jb awc ec ed pe eve dg jpai. for example, it is often seen that initially studies favouring treatment are more likely to be published and those favouring control suppressed. analyzed papers allowed assessment regarding the use of costing methods and their application in lean manufacturing, this analysis is aimed to more specific knowledge about this integration. sixteen studies were eligible of which only two followed the cohort all the way through from protocol approval to information regarding publication of outcomes. studies assessed the impact of funding on publication; this was done in several ways. here we focus on the selective reporting of outcomes from those that were originally measured within a study; outcome reporting bias (orb). after all, the traditional costing system is not conceptually prepared to operate efficiently in the lean production model (malta & cunha, 2011; pike et al.
A Review of Reviews Abstract, 2014), another benefit presented by vsc is related to the flow of information, which makes it a support tool the implementation of operational improvements (malta & cunha, 2011). d (2006) issues in the design, conduct and reporting of clinical trials that impact on the quality of decision making. search of medline, scopus and the cochrane methodology register led to 973, 1717 and 554 references, respectively. we are aware of three further empirical studies currently underway in italy (d'amico, personal communication), germany (von elm, personal communication) and the usa (djulbegovic, personal communication), but no further information is available at this stage. sorting and identification of items according to the degree of integration allows a more objective analysis (step 4). the likely bias from selective outcome reporting is to overestimate the effect of the experimental treatment. proceedings of the 5th international congress on peer review and biomedical publication. also, the lack of reporting of specified outcome(s) should not be an automatic reason for exclusion of studies.% of the articles that the method costing provides better visibility of cost items (ad2), 35. thus in total, the search strategy identified 16 eligible empirical studies (figure 2). no masking was used and disagreements were resolved through discussion between kd and the lead or contact author of the empirical studies. setting up of clinical trials registers and the advance publication of detailed protocols with an explicit description of outcomes and analysis plans should help combat these problems. nine of the cohorts –, , , , , ,  consider what proportion of trials with positive and negative results are published, ranging from 60% to 98% and from 19% to 85%, respectively. recent work – has provided direct empirical evidence for the existence of outcome reporting bias. only four cohorts , , ,  consider what percentage of studies with null results (no difference observed between the two study groups, p>0. total number of studies published in each cohort varied from 37% to 67% (table 3). the study was directed to articles focused on the topic lean manufacturing and costing methods for planning and production control. performed the literature search and data extraction, contacted all authors of included studies and wrote the first draft: kd. several studies investigated a cohort of trials submitted to drug licensing authorities , ,  and all found that many of these trials remain unpublished, with one study demonstrating that trials with positive outcomes resulted more often in submission of a final report to the regulatory authority . some empirical studies imply that all results were non-significant although this is due to the way the reason was written i. et al also looked at efficacy and harm outcomes and in their canadian empirical study  found that a median of 31% of efficacy outcomes and 59% of harm outcomes were incompletely reported and statistically significant efficacy outcomes had a higher odds than non significant efficacy outcomes of being fully reported (or 2. studies were excluded; two were not inception cohorts as they considered completed studies submitted to drug regulatory authorities , , in one study authors were not contacted for information on publication  and in another we could not confirm if any of the included studies were rcts . three studies found that external funding lead to a higher rate of publication , , . of the eleven empirical studies , , ,  met all four of the criteria for studies investigating study publication bias (inception cohort, complete follow up of all trials, publication ascertained through personal contact with the investigator and definition of positive and negative findings clearly defined). although not considered in the definition of ‘published’, one empirical study  gave information on the grey literature or reports in preparation. the concepts and apply one or more costing methods (i. assess the methodological quality of the included studies, we applied the same criteria as a recent cochrane review . methods that have been developed to assess the robustness of the conclusions of systematic reviews to orb ,  should be used. abc model emerged as a response on the need to better assess costs in modern production environments and by virtue of dissatisfaction with variable costing and full costing for not meet the expectations and needs of managers (thyssen et al. present study demonstrates the integration and application of employees costing methods in process or lean manufacturing companies through the analysis and classification of publications related to the theme. if (1996) false-positive results in clinical trials: multiple significance tests and the problem of unreported comparisons. it took into account as the focus of research using the lean concept in accounting maximizing customer value by reducing waste in the financial operations providing a continuous improvement process (malta & cunha, 2011). h p, daniels s, kumar a, clarke m, scott c, et al. trialists should be encouraged to describe legitimate changes to outcomes stated in the protocol. information other than the study report was available for one empirical study  due to its age.
Undertaking a literature review: A step-by-step approach (PDF
Undertaking a literature review: a step-by-step approach: BritishThere is strong evidence of an association between significant results and publication; studies that report positive or significant results are more likely to be published and outcomes that are statistically significant have higher odds of being fully reported. identifying and analyzing the articles, a classification model is created (step 2). the method follows the principles of mapping the value stream, which uses the concepts provided by lean to map and identify the value stream of the production process. olson et al  also found that there was no evidence that study publication bias occurred once manuscripts had been submitted to a medical journal. controlled trials (rcts) are planned experiments, involving the random assignment of participants to interventions, and are seen as the gold standard of study designs to evaluate the effectiveness of a treatment in medical research in humans . the empirical study was conducted in 2003, which allowed sufficient time for trial completion and publication. proposes an analysis of the relationship between cost accounting practices applied by lean companies, suggesting the creation of a classification as a second objective on which intends to get an assessment of what methods were used, application areas, degree of integration, type of companies or processes studied and analysis of the advantages and difficulties in the implementation of the methods. however, none of the empirical studies investigating orb considered the proportions of published trials with positive, negative, or null overall results. references from the included empirical studies led to another paper  which gave extra information on the type of publication (full, abstract, none or unknown) for four eligible empirical studies , , , .% reported that this is the model that has the advantage to realize the cost through value stream based on the model of lean (ad3), and the difficulties of implementation of vsc was observed by publications that 50% of them are linked to application requires much more attention at the time of preparation (ae2) and 50% in relation to its implementation and use depend on the robust implementation of the lean manufacturing model in its entirety (e4). j, carne x, arnaiz ja, gomez b, trilla a, et al. o sistema toyota de produção: além da produção em larga escala. as the future suggestion, we recommend further extension of this study to other costing methods here were not included before directed the research focus of the integration of new funding tools (abc, tdabc and vsc) and the model or lean production systems. Researchers need to be aware of the problems of both types of bias and efforts should be concentrated on improving the reporting of trials. surveys were sent to trial investigators with a response rate of 151 out of 274 (55%); of these two were ongoing, 38 had stopped early, 24 studies had never started and 87 studies were completed. journals related to time-driven activity based costing, consider that the model has a very close relationship to lean, due both to focus on activities like using the time to measurements. e, sheldon t (2004) factors influencing the publication of health research. conference presentation only was available for one empirical study which is still to be published in full . the vsc starts to make a connection between the operational aspects and lean accounting, meeting the needs of lean companies, eliminating the need for calculations in the allocation of indirect costs (gracanin et al. (2013) vsc is a system that demonstrates the costs with base in value stream able to provide more relevant information to lean companies, this costing system for lean companies offering better internal cost management. to the comparison between the traditional approach abc and tdabc concludes that the tdabc can more accurately represent capacity utilization, it allows the analysis of capacity utilization by providing information about the excess capacity which means extra cost for lean companies, as in the abc the cost of carrying out the activities tends to be overestimated resulting in a less accurate information of capacity utilization (oker & adiguzel, 2010; stout & propri, 2011). that is, a method which is fully investigates the different approaches to a theme (lage & godinho, 2010). classification method to neuman (2007) is a procedure in which you can organize logically and practice complex and abstract concepts that make it possible to establish a new classification that will combine feature simpler concepts (neuman, 2007). to the abc, it can be concluded about the articles researched that when evaluated its advantages the method was 28. study publication bias will lead to overestimation of treatment effects; it has been recognised as a threat to the validity of meta-analysis and can make the readily available evidence unreliable for decision making. three studies have found that statistically significant outcomes had a higher odds of being fully reported compared to non-significant outcomes (range of odds ratios: 2. faced with problems encountered in application of abc, arises the time-driven activity-based costing (tdabc) model that eliminates the time-consuming need and subjectivity of the interview process and surveys making it practical to update the information of costs through time equations (oker & adiguzel, 2010).. approved by an ethics committee) during a specified period of time. value stream costing (vsc) results from the evolution of cost accounting on the basis of the principles of lean manufacturing and lean accounting. is an important aspect of investigating study publication bias as it will provide information on whether reports are not being published because they are not submitted or they are submitted but not accepted. however, two of these empirical studies ,  did not consider whether a study was submitted for publication. the application of activity-based costing provides information related to production costs, inventory, and stock costs in cells, serving as a reference to simulate production planning in companies (zhang et al. there is strong evidence of an association between significant results and publication; studies that report positive or significant results are more likely to be published and outcomes that are statistically significant have higher odds of being fully reported. category is proposing the classification of costing methods from the disadvantages encountered in relation to implementation and use of the costing method applied to the production process.% regarding the method provide a better visibility of cost items (ad2) and 62.
of the empirical studies investigating study publication bias also assessed time lag bias , , , one  assessed the outcome of protocols submitted to a research ethics committee (for example whether trials were started and if they were published) and another considered whether absence of acknowledged funding hampered implementation or publication . proposes for organizations an understanding of cause and effect between the costs and activities needs, in addition to direct costs of these activities to cost objects (askarany et al. assessment of rcts in the included studies had to involve comparison of the protocol against all publications (for outcome reporting bias) or information from trialists (for study publication bias). the category aims to present the advantages presented by papers regarding the use of the cost method applied to the object focus of each study. – the difficulties in the implementation and use of costing methods in the production process;. (2004) effect sizes in cumulative meta-analyses of mental health randomized trials evolved over time. steps were taken to complement electronic database searches: first, the references given in the empirical evidence section of the hta report of song et al  were checked for relevance. empirical studies considered the process up to the point of publication –, , –. – the advantages in the application of costing methods in the production process;. e, chapuis f (2006) impact of funding on biomedical research: a retrospective cohort study. the results showed that, although costing methods are applied, these mostly serve only as a reference for the process of formal identification of costs, theory or comparative analysis to the traditional cost system, but are not actually integrated to the production analysis process. 4 presents the application advantages of costing method used lean companies are divided into five main level of benefits. k, chan s, chalmers tc, sacks hs, smith h jr (1987) publication bias and clinical trials. accounting in the lean enterprise: providing simple, practical, and decision-relevant information. jpa (1998) effect of the statistical significance of results on the time to completion and publication of randomized efficacy trials. finally, a comparison of the published version of rcts in a specialist clinical journal with the original trial protocol found that important changes between protocol and published paper are common; the published primary outcome was exactly the same as in the protocol in six out of 26 trials (23%) . review has examined inception cohorts only, however, other authors have investigated aspects of study publication bias and outcome reporting bias using different study designs, with similar conclusions. we excluded cohorts based on prevalence archives, in which a protocol is registered after a study is launched or completed, since such cohorts can already be affected by publication and selection bias. two studies were identified by two of the three databases ,  and six studies were only identified by the cochrane methodology register , , , , , , three of these studies were abstracts presented at the cochrane colloquium. on information obtained from table 6 was prepared figure 2 and 3, which has the purpose to provide visual information on the percentage of the categories integrating cost methods (ac), advantages in applying the cost method in the production process (ad) difficulties implantation and use of costing methods in the production process (ae). none of the inception cohorts addressed the question as to whether the significance determined whether a submitted paper was accepted or not, with the exception of one inception cohort  that found that “positive” trials were published significantly more rapidly after submission than “negative” trials. vsc, the advantages observed for the method among the publications were 37. in the method cost information is presented for each value stream and not per demand, work or product produced. The increased use of meta-analysis in systematic reviews of healthcare interventions has highlighted several types of bias that can arise during the completion of a randomised controlled trial. aw, altman dg (2005) identifying outcome reporting bias in randomised trials on pubmed: review of publications and survey of authors. figure 3 has the purpose to provide the related percentage each costing method. it is also expected that this study will serve as a basis for more consistent modeling and analysis tools that can integrate the costing methods of production analysis tools. however, this study looks at a high impact general journal, which is unlikely to be representative for specialist journals that publish the majority of clinical trials. is difficult to tell the current state of the literature with respect to study publication bias, as even the most recently published empirical evaluations included in the review, considered rcts which began 10 years ago. Conclusions Recent work provides direct empirical evidence for the existence of study publication bias and outcome reporting bias. the study conducted by wormald et al  concluded that ‘there was limited evidence of study publication bias’ whereas the authors of the other study  have not as yet had time to submit the study for publication. review and summarise the evidence from a series of cohort studies that have assessed study publication bias and outcome reporting bias in randomised controlled trials. meta-analyses of outcomes where several relevant trials have missing data should be seen with extra caution. empirical studies covered the entire process from the study protocol to the publication of study outcomes –, , . the reference list provided by sally hopewell did not lead to any further studies.
several different types of selective reporting within a study may occur. only two empirical studies ,  present results for the percentage of studies not submitted (31% to 56%), the percentage of studies submitted but not accepted (1 to 2%) by the time of analysis of the cohort and the percentage of studies not published that were not submitted (97% to 99%). elm e, röllin a, blümle a, huwiler k, witschi m, et al. in five empirical studies , , , ,  there was less than 90% follow up of trials and in 2 empirical studies ,  the definition of positive and negative findings was unclear. jl, wang j, garrard j (2007) reporting in randomised clinical trials improved after adoption of the consort statement. advantages and difficulties presented in the application of cost method in the production process presented in papers make relation about use of costing methods in the various segments within manufacturing. aim of this study was to review and summarise the evidence from empirical cohort studies that have assessed study publication bias and/or outcome reporting bias in rcts approved by a specific ethics committee or other inception cohorts of rcts. e, lheritier v, chapuis f (2005) fate of biomedical research protocols and publication bias in france: retrospective cohort study. table 6 shows the result of the collation and interpretation of the data found in the articles presented on the leaderboards displayed in subsection 3. there complete follow up (after data-analysis) of all the trials in the cohort? the representativeness of abc, tdabc and vsc methods within this universe researched were respectively 50%, 25% and 25%. pryor (2010) refers to use of lean as a method that seeks to reduce waste in the activities, and in this context tdabc fits quantifying the cost of those activities, both value added like non value added. over 90% of the sources indexed by embase are also indexed by scopus plus many other indexed sources as well. in both of their empirical studies chan et al ,  distinguished harm and efficacy outcomes but did consider the consistency of primary outcomes between protocols and publications and stated how many had more than one primary outcome. c, rennie d, cook d, dickersin k, flanagin a, et al. based on this further analysis, the observed data as a basis for development of a fifth table, which has a proposal to group and provide all the information from the articles surveyed here proposing a literature review of this classification. (2003) role of a research ethics committee in follow-up and publication of results. only meeting abstracts were available for three studies , ,  and their authors were contacted. few empirical studies examined both study publication bias and outcome reporting bias in the same cohort. empirical research consistently suggests that published work is more likely to be positive or statistically significant (p<0. h, deneve k, charlton k (1997) finding the missing science: the fate of studies submitted for review by a human subjects committee. where comments from the original author were not available, prw reviewed the report and discussed queries with kd. literature review showed that implantation of the vsc and research on the model still are in early stage, however there is a growing interest related to the topic, articles and recent works seek to make comparisons between the abc and the vsc, in this moment exist more papers dedicated at implantation in production processes (ruiz-de-arbulo-lopez et al. studies were critically analyzed to develop a method of classification in order to obtain data and produce results and conclusions under a qualitative and quantitative approach. of this analysis it can be observed in figure 2, before 50% of publications related to the cost method abc, 25% of those used only theory abc model and implemented not within the production process to obtain results, 10% used the methods in a specific area of the company to manage the cost that served as a reference for the evaluation of industry and 15% of articles used the cost method in the production process as a whole. use of abc as a parameter to estimate costs, is mentioned by qian & ben-arieh (2007) as being an effective method that provides significant improvements as estimate of project costs in development for the industry, which is to simulate production planning. aa category concerns the year of publication of the article and will be dated directly, because although the research had been carried out within the 1994 time period to 2014 few works related to the theme were found;. empirical evaluations of selective reporting biases, the definition of significance is important as is whether the direction of the results is taken into account, i., the vsc is a newer method which introduced the concepts used for lean manufacturing and lean accounting for the realization of cost through value stream, unfortunately the limiting factor for their application is need have a lean model fully deployed. aw, hrobjartsson a, haahr mt, gotzsche pc, altman dg (2004b) empirical evidence for selective reporting of outcomes in randomized trials: comparison of protocols to published articles. extra information from lead or contact authors was available for four empirical studies –, , including data to complete flow diagrams, information on definitions, clarifications and extra information on outcomes. however, as time passes, contradicting trials that favour control may become attractive for publication, as they are ‘different. olson et al  conducted a prospective cohort study of manuscripts submitted to jama and assessed whether the submitted manuscripts were more likely to be published if they reported positive results. the time period between protocol approval and assessment of publication status varied from four to eight years. step: organize and present the literature review, based on the established classification method.
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