Search results for: voluntary audit
263 The Relationship between Knowledge Management Processes and Strategic Thinking at the Organization Level
Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche
Abstract:
The role of knowledge management processes in achieving the strategic goals of organizations is crucial. To this end, understanding the relationship between knowledge management processes and different aspects of strategic thinking (followed by long-term organizational planning) should be considered. This research examines the relationship between each of the five knowledge management processes (creation, storage, transfer, audit, and deployment) with each dimension of strategic thinking (vision, creativity, thinking, communication and analysis) in one of the major sectors of the food industry in Iran. In this research, knowledge management and its dimensions (knowledge acquisition, knowledge storage, knowledge transfer, knowledge auditing, and finally knowledge utilization) as independent variables and strategic thinking and its dimensions (creativity, systematic thinking, vision, strategic analysis, and strategic communication) are considered as the dependent variable. The statistical population of this study consisted of 245 managers and employees of Minoo Food Industrial Group in Tehran. In this study, a simple random sampling method was used, and data were collected by a questionnaire designed by the research team. Data were analyzed using SPSS 21 software. LISERL software is also used for calculating and drawing models and graphs. Among the factors investigated in the present study, knowledge storage with 0.78 had the most effect, and knowledge transfer with 0.62 had the least effect on knowledge management and thus on strategic thinking.Keywords: knowledge management, strategic thinking, knowledge management processes, food industry
Procedia PDF Downloads 170262 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance
Authors: Romuald Temomo Wamba, Robert Wanda
Abstract:
The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping
Procedia PDF Downloads 193261 Emotional Intelligence and Leadership Profiles among Students’ Representative Council of Malaysian Public Universities
Authors: R. A. Harun, N. M. Ishak, N. Yusoff, S. Amat
Abstract:
This quantitative research is aimed to identify the level of leadership quality and emotional intelligence for members of Students' Representatives Council (SRC) of Malaysian Public Universities (MPU). The variables include the leadership quality and emotional quotient (EQ). 238 SRC members in MPU were selected as subjects of the study. Data were collected using two instruments i.e. Malaysian Emotional Quotient Inventory (MEQI) and Ayu-Noriah Leadership Audit Trail Inventory (Ayu-Noriah, LATI). Data were analyzed using descriptive (mean and percentage). Research findings showed that the subjects scored highly in four out of five EQ domains (Self-Regulations, Self-Motivation, Empathy and Social Skills). However, the subjects scored medium to low in Self-Awareness. Analysis on the sub domains (a total of 28 sub domains) showed that the subjects scored high in 17 sub domains for EQ, whilst another 11 were at medium level. The overall analysis indicates that the subjects have high level of EQ. Findings on their leadership qualities showed that they obtained high scores in all seven factors that were measured i.e. Strategy and Leadership Model, Recruit, Review Performance and Honor, Deploy Strategically, Developing, Engage and Retain and Built HR Capabilities/Line Ownership. The overall score for leadership qualities was found to be high.Keywords: emotional intelligence, leadership, students representative council, Malaysian public universities
Procedia PDF Downloads 271260 Growth and Laying Performance of Commercial Hens Fed with Varying Levels of Trichanthera gigantea (Nees.) Leaf Meal
Authors: Carmel Khrisna Wong Moreno, Dinah M. Espina
Abstract:
The increasing price of feed ingredients has prompted farmers to seek feasible feed alternatives like the utilization of locally-grown protein-rich feedstuff which is cheaper but gives a positive result in poultry production. Trichanthera gigantea, a fodder tree which is an excellent alternative as feed ingredient in the Philippines has now gained popularity as feed supplement. This study was conducted to determine the growth and laying performance of commercial hens fed with varying levels of Trichanthera gigantea leaf meal. The incorporation of Trichanthera gigantea leaf meal at 5%, 10%, and 15% into the diet of commercial hens did not affect the growth and laying performance. Results of the study revealed that the weight gain of the birds fed with Trichanthera gigantea supplemented diets was not significantly different with the control (100% commercial layer mash). The voluntary feed intake, feed conversion ratio, weekly average egg weight and egg production of the commercial hens fed with T. gigantea leaf meal supplemented diets were not significantly different from the control. Results of the study showed that the supplementation of Trichanthera gigantea leaf meal of up to 15% into the diets of commercial hens is highly acceptable since it does not affect the growth and laying performance of the birds. In addition, it would mean a 15% savings in production cost from commercial feeds.Keywords: egg production, growth, laying performance, trichanthera gigantea (nees)
Procedia PDF Downloads 427259 Insights and Inferences Associated with Subscription of Health Insurance in the Informal Sector of India
Authors: Harinder Singh
Abstract:
The paper sheds light on the perceptions of the uninsured workers employed in the urban informal sector of India, towards the health insurance. In addition to this, it also explores the association of the identified perceptions with household decisions to enroll for health insurance schemes in India. Firstly the data taken from the primary survey of the uninsured workers employed in the urban informal sector was analyzed using exploratory factor analysis to evaluate the perceptions. Thereafter, logistic regression was employed to determine the association of the identified perceptions regarding the enrollment. Our study identifies twelve perceptions related to the health insurance enrollment of the uninsured workers employed in the urban informal sector of India. The study demonstrates that perceptions have the strongest association with the voluntary enrollment. These specifically relate to the lack of awareness about the need to buy health insurance; comprehensive coverage; income constraint; future contingencies and social obligations; lack of information; availability of subsidized government health care; linkage with government hospitals and preference for government schemes. Conclusions: Along with the food security, health security has become a crying need of the workers employed in the informal sector and the time has come to scale up the health insurance schemes for them in the country. Policy makers or marketers of health insurance policies should recognize the household perceptions as a potential barrier and try to develop a health insurance package as per the actual needs of the informal sector (low income) in India.Keywords: association, enrollment, health insurance, informal sector, perceptions, uninsured
Procedia PDF Downloads 269258 Prevalence of Tobacco Use and Practice among Patients Attending Dental Institution: A Cross-Sectional Study
Authors: Vinay Gupta, Seema Malhotra
Abstract:
Background: Patients who usually consume tobacco are unaware of its ill effects completely therefore it becomes necessary to educate and counselling them after obtaining their knowledge about tobacco. Aim: To measure prevalence of tobacco use among dental outpatients and to evaluation of tobacco user attending dental outpatients (OPD) prepared to quit. Methods: A cross-sectional survey, which was carried out on patients attending Outside Patient Department (OPD) of dental college of King Georges Medical University, Lucknow, India. All the patients who consumed tobacco attending the Dental College were asked to participate in the study. The questionnaire was written in English/ Hindi (local language). Participation in this study was voluntary and the questionnaire was anonymous and self-administered. The proposal of this survey had been approved by the ethical committee of institution. Informed consent was obtained from all the participants. Results: Prevalence of tobacco user attending the Dental OPD was 46.4%. Male tobacco user represented 85.9%. Smokeless tobacco (57%) user were more than smoking (1.4%) and 18.9% were using both smokeless and smoking tobacco. 40.7% start using tobacco since less than 5 years. 55.3% uses tobacco after get up in the morning. 87.1% tobacco user knows that it cause cancer. 54.8% respond that warning sign on packet/pouch effect on mind but due to addiction, it would not work out. 54.8% attempted for quitting but not successful. 90.0% willing to quit in future if facility provide. Conclusion: Higher prevalence of tobacco usage among study population and will to quit in future shows need of cessation clinic in every dental institution in India.Keywords: tobacco, knowledge, practice, counselling
Procedia PDF Downloads 345257 Drowning: An Emergency Department Guideline
Authors: Thomas P. Jones
Abstract:
Overview: Drowning is an important cause of accidental death, particularly in children and young people. Although many survive drowning incidents, it is a relatively rare presenting complaint in Emergency Departments. When cases do present, they can be complex and unpredictable. For patients to receive the best care, it is important that their management is standardized and evidence based, however this can be difficult in a topic area with limited studies and inconsistencies in case reporting. Objectives: To review recent cases to assess the performance of Manchester Royal Infirmary Emergency Department in the management of near drowning. To produce evidence based guideline on the management of drowning victims in the ED. Methods: Emergency department records were searched for patients with the diagnosis of ‘fatal drowning’ or ‘nearly drowning’ and two relevant case notes reviewed. To produce the guideline a literature review was conducted and a series of structured short cut systematic reviews known as Best BETs carried out. This information was used to produce a clear treatment pathway. Results: The case studies emphasized the variety in presentation of drowning victims whilst highlighting inconsistencies in management and documentation. An evidence-based guideline is presented as a flowchart, which illustrates the relevant investigations and treatment that victims of a drowning incident should receive, based on the best available evidence. Conclusion: It is hoped that when put into practice, the guideline will improve and standardize patient care in cases of near drowning. An audit is recommended to assess its effectiveness.Keywords: drowning, near drowning, non fatal drowning, fatal drowning
Procedia PDF Downloads 205256 Policy and Practice of Later-Life Learning in China: A Critical Document Discourse Analysis
Authors: Xue Wu
Abstract:
Since the 1980s, a series of policies and practices have been implemented in China in response to the unprecedented rate of ageing population. The paper provides a detailed narrative of what later-life learning policy discourses have been advocated and gives a description on relevant practical issues during the past three decades. The research process based on the discourse approach with a systematic review of the government-issued documents. It finds that the main practices taken by central government at various levels were making University of the Aged (UA) available in all urban and rural regions to consolidate the newly student enrollments; focusing social-recreational, leisure and cultural activities on 55-75 age group; and utilizing various methods including voluntary works and tourism to improve older adults’ physical and mental wellness. Although there were greater achievements with 30 years of development, many problems still exist. Finding reveals that the curriculum should be modified to meet the needs of the local development, to promote older adults’ contact and contribution to the community, and to enhance technical competences of those in rural areas involving in agricultural production. Central government should also integrate resources from all sectors of the society for further developing later-life learning in China. The result of this paper highlights the value to promote community-based later-life learning for building a society for active ageing and ageing in place.Keywords: ageing population, China, later-life learning, policy, University of the Aged
Procedia PDF Downloads 144255 Corruption and Anti-Corruption Policies: The Case of Iraq
Authors: Sarwan Hasan
Abstract:
This article is to investigate the main forms and causes of corruption and provides anti-corruption policies. It is significant to find out how both interact and affect each other. The research focuses particularly on the case study of Iraq from 2003 to 2023. In this way, the main methods of analysis will be the system approach to analyze the relationship of different elements of the political system of Iraq in the context of corruption, the process-tracing method to explain the reasons for corruption, and content analysis of the official documents important for the research topic. Moreover, the SWOT analysis will be used in the part about the anti-corruption policies. This article concludes that the main causes behind corruption in Iraq are power distribution based on muhassasa tayifiya (power apportionment based on ethno-sectarianism), decentralized political system, sectarian division, Iran, and socio-cultural structure. The main forms of corruption in the country are illegal enrichment, using public positions for sectarian agenda, criminal corruption, bribery, political patronage, clientelism, cronyism, nepotism, embezzlement, kickback, extortion, money laundry, speed money, theft, and justice obstruction. The main anti-corruption policies in Iraq are establishing the Commission of Integrity, Board of Supreme Audit, Inspectors General and Parliamentary Committee, Internalization (assistance from foreign actors), economic adjustment and financial reform, and the new anti-corruption program of the new Prime Minister (Mohamed Shiyah al-Sudani).Keywords: anti-corruption, corruption, Iraq, anti-corruption policies
Procedia PDF Downloads 75254 Saliva Cortisol and Yawning as a Predictor of Neurological Disease
Authors: Simon B. N. Thompson
Abstract:
Cortisol is important to our immune system, regulates our stress response, and is a factor in maintaining brain temperature. Saliva cortisol is a practical and useful non-invasive measurement that signifies the presence of the important hormone. Electrical activity in the jaw muscles typically rises when the muscles are moved during yawning and the electrical level is found to be correlated with the cortisol level. In two studies using identical paradigms, a total of 108 healthy subjects were exposed to yawning-provoking stimuli so that their cortisol levels and electrical nerve impulses from their jaw muscles was recorded. Electrical activity is highly correlated with cortisol levels in healthy people. The Hospital Anxiety and Depression Scale, Yawning Susceptibility Scale, General Health Questionnaire, demographic, health details were collected and exclusion criteria applied for voluntary recruitment: chronic fatigue, diabetes, fibromyalgia, heart condition, high blood pressure, hormone replacement therapy, multiple sclerosis, and stroke. Significant differences were found between the saliva cortisol samples for the yawners as compared with the non-yawners between rest and post-stimuli. Significant evidence supports the Thompson Cortisol Hypothesis that suggests rises in cortisol levels are associated with yawning. Ethics approval granted and professional code of conduct, confidentiality, and safety issues are approved therein.Keywords: cortisol, diagnosis, neurological disease, thompson cortisol hypothesis, yawning
Procedia PDF Downloads 339253 Effect of Kinesio Taping on Anaerobic Power and Maximum Oxygen Consumption after Eccentric Exercise
Authors: Disaphon Boobpachat, Nuttaset Manimmanakorn, Apiwan Manimmanakorn, Worrawut Thuwakum, Michael J. Hamlin
Abstract:
Objectives: To evaluate effect of kinesio tape compared to placebo tape and static stretching on recovery of anaerobic power and maximal oxygen uptake (Vo₂max) after intensive exercise. Methods: Thirty nine untrained healthy volunteers were randomized to 3 groups for each intervention: elastic tape, placebo tape and stretching. The participants performed intensive exercise on the dominant quadriceps by using isokinetic dynamometry machine. The recovery process was evaluated by creatine kinase (CK), pressure pain threshold (PPT), muscle soreness scale (MSS), maximum voluntary contraction (MVC), jump height, anaerobic power and Vo₂max at baseline, immediately post-exercise and post-exercise day 1, 2, 3 and 7. Results: The kinesio tape, placebo tape and stretching groups had significant changes of PPT, MVC, jump height at immediately post-exercise compared to baseline (p < 0.05), and changes of MSS, CK, anaerobic power and Vo₂max at day 1 post-exercise compared to baseline (p < 0.05). There was no significant difference of those outcomes among three groups. Additionally, all experimental groups had little effects on anaerobic power and Vo₂max compared to baseline and compared among three groups (p > 0.05). Conclusion: Kinesio tape and stretching did not improve recovery of anaerobic power and Vo₂max after eccentric exercise compared to placebo tape.Keywords: stretching, eccentric exercise, Wingate test, muscle soreness
Procedia PDF Downloads 130252 Prevalence Rate and Types of the Domestic Violence Against Deaf in Iran
Authors: Hadi Farahani, Mahsa Tahzibi, Laleh Golamrej Eliasi, Mohammad Torkashvand
Abstract:
Iranian deafs are an under-researched population. The lack of research comes from the fact that if none, there are very few researchers capable of speaking sign language. The exclusion of this minority group from mainstream society often distorts the general understanding of prevalent issues of the deaf in Iran. The topic of this research was co-created through preliminary discussions with the Iranian deaf. Domestic violence then was picked up as an infrastructural issue impacting other dimensions of deaf lives such as work, education, and outside family relationships. For this purpose, we systematically searched the literature seeking a comprehensive questionnaire. We came across a 46-item standardized questionnaire measuring domestic violence in Iran. To adapt this questionnaire, we followed standard procedures reflected in another article. The inclusion criteria of the current research were married (had experienced living with a partner before) and +18-year-old deaf. Sampling was random and recruitment of the participants was through governmental or voluntary organizations for the deaf. 390 questionnaires then were analyzed through SPSS version 27. Analysis showed that the prevalence rate of domestic violence was 26% in general that emotional violence with 29% was the most prevalent type. Findings suggested that the more educated, and economically independent were the participants, the lower the probability of encountering domestic violence. Domestic violence within families where all members were deaf proved to be less usual than in families in which only the participant was deaf. Further interventional research is needed to assess how to empower the Iranian deaf regarding domestic violence.Keywords: deaf, domestic violence, economic violence, emotional violence, physical violence, sexual violence
Procedia PDF Downloads 131251 HIV and AIDS in Kosovo, Stigma Persist!
Authors: Luljeta Gashi, Naser Ramadani, Zana Deva, Dafina Gexha-Bunjaku
Abstract:
The official HIV/AIDS data in Kosovo are based on HIV case reporting from health-care services, the blood transfusion system and Voluntary Counselling and Testing centres. Between 1986 and 2014, are reported 95 HIV and AIDS cases, of which 49 were AIDS, 46 HIV and 40 deaths. The majority (69%) of cases were men, age group 25 to 34 (37%) and route of transmission is: heterosexual (90%), MSM (7%), vertical transmission (2%) and IDU (1%). Based on existing data and the UNAIDS classification system, Kosovo is currently still categorised as having a low-level HIV epidemic. Even though with a low HIV prevalence, Kosovo faces a number of threatening factors, including increased number of drug users, a stigmatized and discriminated MSM community, high percentage of youth among general population (57% of the population under the age of 25), with changing social norms and especially the sexual ones. Methods: Data collection was done using self administered structured questionnaires amongst 249 high school students. Data were analysed using the Statistical Package for Social Sciences (SPSS). Results: The findings revealed that 68% of students know that HIV transmission can be reduced by having sex with only one uninfected partner who has no other partners, 94% know that the risk of getting HIV can be reduced by using a condom every time they have sex, 68% know that a person cannot get HIV from mosquito bites, 81% know that they cannot get HIV by sharing food with someone who is infected and 46% know that a healthy looking person can have HIV. Conclusions: Seventy one percent of high school students correctly identify ways of preventing the sexual transmission of HIV and who reject the major misconceptions about HIV transmission. The findings of the study indicate a need for more health education and promotion.Keywords: Kosovo, KPAR, HIV, high school
Procedia PDF Downloads 478250 Spatial Information and Urbanizing Futures
Authors: Mohammad Talei, Neda Ranjbar Nosheri, Reza Kazemi Gorzadini
Abstract:
Today municipalities are searching for the new tools for increasing the public participation in different levels of urban planning. This approach of urban planning involves the community in planning process using participatory approaches instead of the long traditional top-down planning methods. These tools can be used to obtain the particular problems of urban furniture form the residents’ point of view. One of the tools that is designed with this goal is public participation GIS (PPGIS) that enables citizen to record and following up their feeling and spatial knowledge regarding main problems of the city, specifically urban furniture, in the form of maps. However, despite the good intentions of PPGIS, its practical implementation in developing countries faces many problems including the lack of basic supporting infrastructure and services and unavailability of sophisticated public participatory models. In this research we develop a PPGIS using of Web 2 to collect voluntary geodataand to perform spatial analysis based on Spatial OnLine Analytical Processing (SOLAP) and Spatial Data Mining (SDM). These tools provide urban planners with proper informationregarding the type, spatial distribution and the clusters of reported problems. This system is implemented in a case study area in Tehran, Iran and the challenges to make it applicable and its potential for real urban planning have been evaluated. It helps decision makers to better understand, plan and allocate scarce resources for providing most requested urban furniture.Keywords: PPGIS, spatial information, urbanizing futures, urban planning
Procedia PDF Downloads 726249 Synergistic Effect of Platelet-Rich Plasma with Hyaluronic Acid Injection Following Arthrocentesis to Reduce Pain and Improve Function in Temporomandibular joint (TMJ) Osteoarthritis
Authors: Ayman Hegab
Abstract:
Increasing evidence supports the use of platelet-rich plasma (PRP) combined with hyaluronic acid (HA) for the treatment of knee osteoarthritis, which effectively promotes cartilage repair. This study aimed to determine whether injection of PRP+HA following arthrocentesis reduces pain and improves maximum incisal opening. This was a single-blind, prospective, randomized control study. The patients were selected based on the Hegab classification: Group I: patients treated with arthrocentesis followed by a single PRP injection; Group II (Control): patients treated with arthrocentesis followed by a single HA injection; and Group III: patients treated with arthrocentesis followed by a single PRP+HA combination injection. The primary predictor variable was the medication used for injection. The primary outcome variables were the maximum voluntary mouth opening and pain index scores. The secondary outcome variable was joint sounds. All outcome variables were assessed and compared among the three groups at baseline and at 1-, 3-, 6-, and 12-month intervals. Other variables, including patients’ age and sex, were evaluated in relation to the patient outcomes. Injecting PRP+HA showed statistically significant improvement in the primary and secondary treatment outcomes over PRP or HA injection throughout the study period (P<0.005). Injection of PRP+HA following arthrocentesis had significant long-term clinical efficacy regarding pain relief that was considered the main concern of both the patient and clinician.Keywords: TMJ, HA, PRP, osteoarthritis
Procedia PDF Downloads 8248 Access to the Community and Needed Supports among People with Physical Disabilities Receiving Long-Term Services and Supports in the United States
Authors: Stephanie Giordano, Eric Lam, Rosa Plasencia
Abstract:
An important piece of active aging is ensuring people have the right support to meet individual needs. Using NCI-AD data, we will look at measures of satisfaction with community access and needed services among people with physical disabilities receiving LTSS in the US. National Core Indicators—Aging and Disabilities (NCI-AD) is a voluntary effort by State Medicaid, aging, and disability agencies across the US to measure and track their own performance. NCI-AD uses a standardized survey – the Adult Consumer Survey (ACS), to hear directly from people receiving services about the quality of services and supports they receive. Data from the 2018-19 ACS found that compared to people without a physical disability, those with a physical disability were more likely to make choices about the services they receive, including when and how often they receive those services. Yet people with a physical disability were less likely to report they get enough assistance with everyday activities (e.g., shopping, housework, and taking medications) and self-care (e.g., dressing or bathing) and more likely to report that services and supports do not fully meet their needs and goals. A further breakdown by age shows that people 40-65 years old with a physical disability experienced even greater barriers to being as active in the community as they would like to be, indicating a need to better support people as they age with or into a disability. We will explore how these and other outcomes were affected by COVID-19, take a closer look at outcomes by demographics (e.g., race/ethnicity, gender, and mental health diagnoses) and discuss implications on the future needs of service systems.Keywords: quality-of-life, long-term services and supports, person-centered, community
Procedia PDF Downloads 109247 The Application of King IV by Rugby Clubs Affiliated to a Rugby Union in South Africa
Authors: Anouschka Swart
Abstract:
In 2023, sport faces a plethora of challenges including but not limited to match-fixing, corruption and doping to its integrity that, threatens both the commercial and public appeal. The continuous changes and commercialisation that has occurred within sport have led to a variety of consequences resulting in the need for ethics to be revived, as it used to be in the past to ensure sport is not in danger. In order to understand governance better, the Institute of Directors in Southern Africa, a global network of professional firms providing Audit, Tax and Advisory services, outlined a process explaining all elements with regards to corporate governance. This process illustrates a governing body’s responsibilities as strategy, policy, oversight and accountability. These responsibilities are further elucidated to 16 governing principles which are highlighted as essential for all organisations in order to achieve and deliver on effective governance outcomes. These outcomes are good ethical culture, good performance, effective control and legitimacy therefore, the aim of the study was to investigate the general state of governance within the clubs affiliated with a rugby club in South Africa by utilizing the King IV Code as the framework. The results indicated that the King Code IV principles are implemented by these rugby clubs to ensure they demonstrate commitment to corporate governance to both internal and external stakeholders. It is however evident that a similar report focused solely on sport is a necessity in the industry as this will provide more clarity on sport specific problems.Keywords: South Africa, sport, King IV, responsibilities
Procedia PDF Downloads 70246 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria
Authors: Jamila Garba Audu, Shehu Usman Hassan
Abstract:
The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance
Procedia PDF Downloads 245245 Electromyographic Analysis of Trunk Muscle Activity of Healthy Individuals While Catching a Ball on Three Different Seating Surfaces
Authors: Hanan H. ALQahtani, Karen Jones
Abstract:
Catching a ball during sitting is a functional exercise commonly used in rehabilitation to enhance trunk muscle activity. To progress this exercise, physiotherapists incorporate a Swiss ball or change seat height. However, no study has assessed the effect of different seating surfaces on trunk muscle activity while catching a ball. Objective: To investigate the effect of catching a ball during sitting on a Swiss ball, a low seat and a high seat on trunk muscle activity. Method: A repeated-measures, counterbalanced design was used. A total of 26 healthy participants (15 female and 11 male) performed three repetitions of catching a ball on each seating surface. Using surface electromyography (sEMG), the activity of the bilateral transversus abdominis/internal oblique (TrA/IO), rectus abdominis (RA), erector spinae (ES) and lumbar multifidus (MF) was recorded. Trunk muscle activity was normalized using maximum voluntary isometric contraction and analyzed. Statistical significance was set at p ≤ .05. Results: No significant differences were observed in the activity of RA, TrA/IO, ES or MF between a low seat and a Swiss ball. However, the activity of the right and left ES on a low seat was significantly greater than on a high seat (p = .017 and p = .017, respectively). Conversely, the activity of the right and left RA on a high seat was significantly greater than on a low seat (p = .007 and p = .004, respectively). Conclusion: This study suggests that replacing a low seat with a Swiss ball while catching a ball is insufficient to increase trunk muscle activity, whereas changing the seat height could induce different trunk muscle activities. However, research conducted on patients is needed before translating these results into clinical settings.Keywords: catching, electromyography, seating, trunk
Procedia PDF Downloads 290244 Apollo Clinical Excellence Scorecard (ACE@25): An Initiative to Drive Quality Improvement in Hospitals
Authors: Anupam Sibal
Abstract:
Whatever is measured tends to improve. With a view to objectively measuring and improving clinical quality across the Apollo Group Hospitals, the initiative of ACE @ 25 (Apollo Clinical Excellence@25) was launched on Jan 09. ACE @ 25 is a clinically balanced scorecard incorporating 25 clinical quality parameters involving complication rates, mortality rates, one-year survival rates and average length of stay after major procedures like liver and renal transplant, CABG, TKR, THR, TURP, PTCA, endoscopy, large bowel resection and MRM covering all major specialties. Also included are hospital acquired infection rates, pain satisfaction and medication errors. Benchmarks have been chosen from the world’s best hospitals. There are weighted scores for outcomes color coded green, orange and red. The cumulative score is 100. Data is reported monthly by 43 Group Hospitals online on the Lighthouse platform. Action taken reports for parameters falling in red are submitted quarterly and reviewed by the board. An audit team audits the data at all locations every six months. Scores are linked to appraisal of the medical head and there is an “ACE @ 25” Champion Award for the highest scorer. Scores for different parameters were variable from green to red at the start of the initiative. Most hospitals showed an improvement in scores over the last four years for parameters where they had showed scores in red or orange at the start of the initiative. The overall scores for the group have shown an increase from 72 in 2010 to 81 in 2015.Keywords: benchmarks, clinical quality, lighthouse, platform, scores
Procedia PDF Downloads 301243 Exploring Factors Associated with Substance Use among Pregnant Women in a Cape Town Community
Authors: Mutshinye Manguvhewa, Maria Florence, Mansoo Yu, Elize Koch, Kamal Kamaloodien
Abstract:
Substance use among pregnant women is a perennial problem in the Western Cape Province of South Africa. There are many influential factors are associated with substance use among women of childbearing age. The study explored factors associated with substance use among pregnant women using a qualitative research design and the bio-ecological theoretical framework to explore and guide the researcher throughout the study. Participants were selected using purposive sampling. Only participants accessed from the Department of Social Development meeting the inclusion criteria of the study were interviewed using semi structured interviews. Immediate referral for psychological intervention during the interview was available for participants who needed it. Braun and Clarke's six phases of thematic analysis were utilised to analyse the data. The study adheres to ethical guidelines for the participants' protection. Participants were informed about the study before the initiation of the interviews and the details of their voluntary participation were explained. The key findings from this study illustrate that socio-cultural factors, personal factors, emotional response and intimate relationships are the major contributing factors to substance use among pregnant women in this sample. The results outline the preventative measures that pregnant women implement. Lastly, the study reveals the positive and negative perceptions of substance use programmes that participants share. Some of the study findings are similar to the existing literature and some of the findings differed. Recommendations emanating from the study include that the stakeholders, rehabilitation centres, Department of Health and future researchers should act proactively against substance use during pregnancy.Keywords: substance addiction, antenatal care, pregnancy, substance use
Procedia PDF Downloads 122242 Women Students’ Management of Alcohol- Related Sexual Risk at a South African University
Authors: Shakila Singh
Abstract:
This research was conducted at a selected South African university campus with women students who drink alcohol. The purpose of the study was to examine their perspectives on the role of alcohol in their lives, their understandings about women’s vulnerability to alcohol-related sexual risk and their strategies against these. The study draws on feminist principles and practices to challenge gendered inequalities that legitimate and facilitate violence against women. Recognising the danger of focusing on risk management in ways that place the burden of responsibility entirely on young women to prevent their violation, this article focuses on women students’ agency in managing risk while taking up opportunities for self-discovery. Participation was voluntary, and a student-researcher administered an open-ended questionnaire to 55 participants. The findings suggest that young women position alcohol- use as a common activity at university, and that it gives them much pleasure. They recognise that it is riskier for women and articulate valuable strategies to manage the risk to their sexual safety when drinking. These include drinking within supportive networks, avoiding financial dependence, and managing their alcohol intake. This article argues that alcohol at university is an integral part of expressions of gender and sexuality and that risk-taking is a normal part of university students’ lives. Consequently, arguments about equality need to consider risk-taking as part of young people’s lives and promote ways of managing alcohol-related risks, rather than imagining that alcohol can be avoided entirely.Keywords: alcohol-related sexual risk, drinking at university, managing risk, women students
Procedia PDF Downloads 104241 Adherence of Trauma and Orthopaedics Surgery Operative Notes to the RCS Good Surgical Practice Guidelines in Ashford and St. Peter's Hospital
Authors: Maryam Risla Shahul Hameed, Tharsiga Yogarajah, Fritzy Mathew, Tayyaba Syed, Shalin Shaunak
Abstract:
Aim: Auditing the adherence of Trauma and Orthopaedics Operative notes to the RCS Good Surgical Practice Guidelines. Method: Clinical audit conducted on 150 operative notes over a period of 2 months April- May 2023, including emergency and elective surgeries performed in Ashford and St. Peter’s Hospital. The RCS Good Practice Surgical Guidelines for an ideal operative note were used to compare.Results: Date of the procedure and signature of the surgeon were mentioned in all the notes by default in the electronic template being used. Title of the operation performed and whether elective or emergency were mentioned by 92% and 45%, respectively. Name of theatre anaesthetist and operating surgeons were mentioned by 73% and 93% respectively. Time of surgery mentioned by 26%. Operative findings and operative diagnosis mentioned by 83% and 53% respectively. Incision and complications of surgery mentioned in 80% and 53%, respectively. Details of tissue added/ altered/ removed mentioned by 46%. Information on prosthesis or implant used is mentioned by 54%. Details of closure and anticipated blood loss mentioned in 91% and 45% respectively. Antibiotic prophylaxis was mentioned by 63%, out of which only 23% mentioned the name and duration of the antibiotic. VTE prophylaxis was mentioned by 84%, out of which only 23% and 29% mentioned the name and duration of the prophylaxis, respectively. Conclusion: There is more for improvement in the operative notes for better continuity of care between the operating surgeons and other doctors in the wards taking care of the patients post operatively. We recommend to follow a standardized guidelines by all the nationwide and a standard template to be followed by all.Keywords: surgery, notes, RCS, guidelines
Procedia PDF Downloads 165240 Comparison of the Effect of Semi-Rigid Ankle Bracing Performance among Ankle Injured Versus Non-Injured Adolescent Female Hockey Players
Authors: T. J. Ellapen, N. Acampora, S. Dawson, J. Arling, C. Van Niekerk, H. J. Van Heerden
Abstract:
Objectives: To determine the comparative proprioceptive performance of injured versus non-injured adolescent female hockey players when wearing an ankle brace. Methods: Data were collected from 100 high school players who belonged to the Highway Secondary School KZN Hockey league via voluntary parental informed consent and player assent. Players completed an injury questionnaire probing the prevalence and nature of hockey injuries (March-August 2013). Subsequently players completed a Biodex proprioceptive test with and without an ankle brace. Probability was set at p≤ 0.05. Results: Twenty-two players sustained ankle injuries within the six months (p<0.001). Injured players performed similarly without bracing Right Anterior Posterior Index (RAPI): 2.8±0.9; Right Medial Lateral Index (RMLI): 1.9±0.7; Left Anterior Posterior Index (LAPI) LAPI: 2.7; Left Medial Lateral Index (LMLI): 1.7±0.6) as compared to bracing (RAPI: 2.7±1.4; RMLI: 1.8±0.6; LAPI: 2.6±1.0; LMLI: 1.5±0.6) (p>0.05). However, bracing (RAPI: 2.2±0.8; RMLI: 1.5±0.5; LAPI: 2.4±0.9; MLI: 1.5±0.5) improved the ankle stability of the non-injured group as compared to their unbraced performance (RAPI: 2.5±1.0; RMLI: 1.8±0.8; LAPI: 2.8±1.1; LMLI: 1.8±0.6) (p<0.05). Conclusion: Ankle bracing did not enhance the stability of injured ankles. However ankle bracing has an ergogenic effect enhancing the stability of healthy ankles.Keywords: hockey, proprioception, ankle, bracing
Procedia PDF Downloads 349239 Effective Internal Control System in the Nasarawa State Tertiary Educational Institutions for Efficiency- A Case of Nasarawa State Polytechnic Lafia
Authors: Dauda Ibrahim Adagye
Abstract:
Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning, and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper; therefore, assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with the specific focus on the Nasarawa state Polytechnic, Lafia. The study is survey; hence, a simple closed-ended questionnaire was developed and administered to a sample of twenty-seven (27) member staff from the Bursary and the internal audit unit of the Nasarawa State Polytechnic, Lafia to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analyzed using a simple percentage and chi-square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore, recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, therefore, it means that the right staff is assigned to the right job and regular checking of the subordinates by their ensued superiors.Keywords: internal control, tertiary educational intuitions, efficiency
Procedia PDF Downloads 213238 A Varicella Outbreak in a Highly Vaccinated School Population in Voluntary 2-Dose Era in Beijing, China
Authors: Chengbin Wang, Li Lu, Luodan Suo, Qinghai Wang, Fan Yang, Xu Wang, Mona Marin
Abstract:
Background: Two-dose varicella vaccination has been recommended in Beijing since November 2012. We investigated a varicella outbreak in a highly vaccinated elementary school population to examine transmission patterns and risk factors for vaccine failure. Methods: A varicella case was defined as an acute generalized maculopapulovesicular rash without other apparent cause in a student attending the school from March 28 to May 17, 2015. Breakthrough varicella was defined as varicella >42 days after last vaccine dose. Vaccination information was collected from immunization records. Information on prior disease and clinical presentation was collected via survey of students’ parents. Results: Of the 1056 school students, 1028 (97.3%) reported no varicella history, of whom 364 (35.4%) had received 1-dose and 650 (63.2%) had received 2-dose varicella vaccine, for 98.6% school-wide vaccination coverage with ≥ 1 dose before the outbreak. A total of 20 cases were identified for an overall attack rate of 1.9%. The index case was in a 2-dose vaccinated student who was not isolated. The majority of cases were breakthrough (19/20, 95%) with attack rates of 7.1% (1/14), 1.6% (6/364) and 2.0% (13/650) among unvaccinated, 1-dose, and 2-dose students, respectively. Most cases had < 50 lesions (18/20, 90%). No difference was found between 1-dose and 2-dose breakthrough cases in disease severity or sociodemographic factors. Conclusion: Moderate 2-dose varicella vaccine coverage was insufficient to prevent a varicella outbreak. Two-dose breakthrough varicella is still contagious. High 2-dose varicella vaccine coverage and timely isolation of ill persons might be needed for varicella outbreak control in the 2-dose era.Keywords: varicella, outbreak, breakthrough varicella, vaccination
Procedia PDF Downloads 335237 The Impact of Civilian Syrian War on Human Wellbeing as Inflected by Depression General Status Among Patients Treated in Royal Medical Services, Jordan
Authors: Zeyad Suleiman Bataineh
Abstract:
Introduction: civilian wars are associated with severe humanitarian effects that include loss of individuals and properties. Psychological dimensions are also included depression. Objectives: the main objectives of the present study were to investigate the depression level among Syrian patients who visited internal medicine clinics and other related variables. Methods and subjects: this study was conducted based on cross sectional study design. A total of 175 patients were involved. Patients were asked to fill a questionnaire to assess the level of depression that include demographic variables such as gender, age, educational level, and social status. Beck Aaron scale for depression was used. Participation in this study was voluntary, and all patients were informed about their rights to withdraw from the study without being negatively affected. Data were entered into excel spreading sheet for all participants. SPSS version 21 was used to analyze data. Data were described as means, the standard deviation for linear variables, frequencies, and percentages for categorical variables. The relationships between variables were evaluated using independent t test and One Way ANOVA test. Significance was considered at α≤0.05. Results: Depression was found in 152 (87%) of participants. The majority of participants with depression had moderate to severe depression. Depression was significantly associated gender, age, educational level, and social status (p<0.05). Conclusion: psychological rehabilitation is required for patients who experienced civilian wars.Keywords: mental health, deprssion, health system, psychological dimension
Procedia PDF Downloads 128236 Changing the Way South Africa Think about Parking Provision at Tertiary Institutions
Authors: M. C. Venter, G. Hitge, S. C. Krygsman, J. Thiart
Abstract:
For decades, South Africa has been planning transportation systems from a supply, rather than a demand side, perspective. In terms of parking, this relates to requiring the minimum parking provision that is enforced by city officials. Newer insight is starting to indicate that South Africa needs to re-think this philosophy in light of a new policy environment that desires a different outcome. Urban policies have shifted from reliance on the private car for access, to employing a wide range of alternative modes. Car dominated travel is influenced by various parameters, of which the availability and location of parking plays a significant role. The question is therefore, what is the right strategy to achieve the desired transport outcomes for SA. The focus of this paper is used to assess this issue with regard to parking provision, and specifically at a tertiary institution. A parking audit was conducted at the Stellenbosch campus of Stellenbosch University, monitoring occupancy at all 60 parking areas, every hour during business hours over a five-day period. The data from this survey was compared with the prescribed number of parking bays according to the Stellenbosch Municipality zoning scheme (requiring a minimum of 0.4 bays per student). The analysis shows that by providing 0.09 bays per student, the maximum total daily occupation of all the parking areas did not exceed an 80% occupation rate. It is concluded that the prevailing parking standards are not supportive of the new urban and transport policy environment, but that it is extremely conservative from a practical demand point of view.Keywords: parking provision, parking requirements, travel behaviour, travel demand management
Procedia PDF Downloads 181235 Internal Displacement in Iraq due to ISIS Occupation and Its Effects on Human Security and Coexistence
Authors: Feisal Khudher Mahmood, Abdul Samad Rahman Sultan
Abstract:
Iraq had been a diverse society with races, cultures and religions that peacefully coexistence. The phenomenon of internal displacement occurred after April 2003, because of political instability as will as the deterioration of the political and security situation as a result of United States of America occupation. Biggest internal displacement have occurred (and keep happening) since 10th of June 2014 due to rise of Islamic State of Iraq and Syria (ISIS) and it’s occupation of one third of country territories. This crisis effected directly 3,275,000 people and reflected negatively on the social fabric of Iraq community and led to waves of sectorial violence that swept the country. Internal displaced communities are vulnerable, especially under non functional and weak government, that led to lose of essential human rights and dignity. Using Geographic Information System (GIS) and Geospatial Techniques, two types of internal displacement have been found; voluntary and forced. Both types of displacement are highly influenced by location, race and religion. The main challenge for Iraqi government and NGOs will be after defeating ISIS. Helping the displaced to resettle within their community and to re-establish the coexistence. By spatial-statical analysis hot spots of future conflicts among displaced community have been highlighted. This will help the government to tackle future conflicts before they occur. Also, it will be the base for social conflict early warning system.Keywords: internal displacement, Iraq, ISIS, human security, human rights, GIS, spatial-statical analysis
Procedia PDF Downloads 525234 Outcomes Following Overcorrecting Minus Lens Therapy for Intermittent Distance Exotropia
Authors: Alasdair Warwick, Luna Dhir
Abstract:
Aim: To ascertain the efficacy of overcorrecting minus lens therapy in intermittent distance exotropia. Methods: Retrospective audit of all intermittent distance exotropia patients seen in the Chelsea and Westminster Hospital pediatric eye clinic between 1st January 2014 and 1st March 2016. Change in LogMAR visual acuity, stereopsis, near and distance angles of deviation, as well as the proportions of patients converting to exophoria or undergoing strabismus surgery, were recorded. Results: 22 patients were identified, 45% male, mean age 5 years (range 0.6 to 18.5 years). The median overminus prescription was -1.0 dioptres (range -0.5 to -1.75 dioptres) and mean follow-up was 15 months (range 3 to 54 months). Visual acuity, near and distance angles of deviation improved but were not statistically significant: -0.15 LogMAR, -0.2 prism dioptres and -1.2 prism dioptres respectively (p>0.05). However, a significant change in stereopsis was observed: -74'' (p<0.01). 27% underwent strabismus surgery and 36% converted to exophoria whilst wearing their overminus prescription. Conclusions: Overcorrecting minus lens therapy is an effective therapy for intermittent distance exotropia. There was no deterioration in visual acuity and a significant improvement in stereopsis was seen in our cohort, with many patients converting to an exophoria. The proportion of patients requiring strabismus surgery was comparable to other studies. Further, follow-up is needed to ascertain long-term outcomes.Keywords: exotropia, overcorrecting minus lens, refraction, strabismus
Procedia PDF Downloads 245