Toward more specific and transparent research and development costs: The case of seasonal influenza vaccines

Vaccine ◽  
2014 ◽  
Vol 32 (26) ◽  
pp. 3336-3340 ◽  
Author(s):  
Ayman Chit ◽  
Jayson Parker ◽  
Scott A. Halperin ◽  
Manny Papadimitropoulos ◽  
Murray Krahn ◽  
...  
Keyword(s):  
Research And Development ◽  
Seasonal Influenza ◽  
Influenza Vaccines ◽  
Development Costs

A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTS

1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix
Keyword(s):  
United States ◽  
Research And Development ◽  
Alternative Treatment ◽  
Historical Review ◽  
The United States ◽  
Current Treatment ◽  
Social Consequences ◽  
Financial Accounting ◽  
Development Costs ◽  
Accounting Rules

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.

scholarly journals Willingness to Receive the COVID-19 and Seasonal Influenza Vaccines among the Saudi Population and Vaccine Uptake During the Initial Stage of the National Vaccination Campaign: A Cross-Sectional Survey

Vaccines ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 765
Author(s):  
Amel Ahmed Fayed ◽  
Abeer Salem Al Shahrani ◽  
Leenah Tawfiq Almanea ◽  
Nardeen Ibrahim Alsweed ◽  
Layla Mohammed Almarzoug ◽  
...  
Keyword(s):  
Saudi Arabia ◽  
Perceived Risk ◽  
Online Survey ◽  
Seasonal Influenza ◽  
Vaccination Campaign ◽  
Vaccine Uptake ◽  
Influenza Vaccines ◽  
Vaccine Hesitancy ◽  
Cross Sectional ◽  
To Receive

This study aimed to assess the willingness to receive the coronavirus disease 2019 (COVID-19) and seasonal influenza vaccines and vaccine uptake during the early stage of the national vaccination campaign in Saudi Arabia. A cross-sectional online survey was conducted among adult Saudis between 20 January and 20 March 2021. The questionnaire addressed vaccine hesitancy, perceived risk, willingness, and vaccine uptake. Approximately 39% of the participants expressed vaccine hesitancy, and 29.8% and 24% felt highly vulnerable to contracting COVID-19 and seasonal influenza, respectively. The majority (59.5%) were willing to receive the COVID-19 vaccine, although only 31.7% were willing to receive the flu vaccine. Adjusted analysis showed that vaccine hesitancy (OR 0.34, 95% CI 0.27–0.43) and the perception of being at high risk (OR 2.78, 95% CI 1.68–4.60) independently affected the intention to be vaccinated. Vaccine hesitancy was similar among those who were willing to be vaccinated (29.8%) and those who had already been vaccinated (33.1%). The perceived risk was significantly higher among those who had been vaccinated (48.1%) than among those who were willing to be vaccinated but had not yet been vaccinated (29.1%). In conclusion, the acceptance of the COVID-19 vaccine in Saudi Arabia is high. Saudis who received the vaccine had a similar level of vaccine hesitancy and a higher level of perceived risk.

Adjuvanted seasonal influenza vaccines and perpetual viral metamorphosis: The importance of cross-protection

Vaccine ◽  
2009 ◽  
Vol 27 (25-26) ◽  
pp. 3345-3348 ◽  
Author(s):  
Filippo Ansaldi ◽  
Paola Canepa ◽  
Valentina Parodi ◽  
Sabrina Bacilieri ◽  
Andrea Orsi ◽  
...  
Keyword(s):  
Seasonal Influenza ◽  
Cross Protection ◽  
Influenza Vaccines

Relative Effectiveness of Cell-Cultured versus Egg-Based Seasonal Influenza Vaccines in Preventing Influenza-Related Outcomes in Subjects 18 Years Old or Older: A Systematic Review and Meta-Analysis

2021 ◽  
Author(s):  
Joan Puig-Barberà ◽  
Sonia Tamames-Gómez ◽  
Pedro Plans-Rubio ◽  
José María Eirós-Bouza
Keyword(s):  
Systematic Review ◽  
Seasonal Influenza ◽  
Influenza Season ◽  
Meta Analysis ◽  
Relative Effectiveness ◽  
Risk Of Bias ◽  
Influenza Vaccines ◽  
Sensitivity Analyses ◽  
Exclusion Criteria ◽  
Seed Cell

Avian mutations in vaccine strains obtained from embryonated eggs could impair vaccine effec-tiveness. We performed a systematic review and meta-analysis of the adjusted relative vaccine effectiveness (arVE) of seed cell-cultured influenza vaccines (ccIV) compared to egg-based influ-enza vaccines (eIV) in preventing laboratory-confirmed influenza related outcomes (IRO) or IRO by clinical codes, in subjects 18 and over. We completed the literature search in January 2021; ap-plied exclusion criteria, evaluated risk of bias of the evidence, and performed heterogeneity, pub-lication bias, qualitative, quantitative and sensitivity analyses. All estimates were computed us-ing a random approach. International Prospective Register of Systematic Reviews, CRD42021228290. We identified 12 publications that reported 26 adjusted arVE results. Five publications reported 13 laboratory confirmed arVE and seven reported 13 code-ascertained arVE. Nine publications with 22 results were at low risk of bias. Heterogeneity was explained by season and risk of bias. We found a significant 11% (8 to 14%) adjusted arVE favoring ccIV in preventing any IRO in the 2017-2018 influenza season. The arVE was 3% (-01 to 7%) in the 2018-2019 influenza season. We found moderate evidence of a significant advantage of the ccIV in preventing IRO, compared to eIV, in a well-matched A(H3N2) predominant season.

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