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Journal articles on the topic 'Going Concern Assessment'
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Babicheva, N. E., N. P. Lyubushin, and R. Yu Kondrat'ev. "The going concern concept in the assessment of creditworthiness of economic entities." Regional Economics: Theory and Practice 16, no. 1 (January 16, 2018): 18–37. http://dx.doi.org/10.24891/re.16.1.18.
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Babicheva, N. E., N. P. Lyubushin, and R. Yu Kondrat'ev. "The going concern concept in the assessment of creditworthiness of economic entities." Economic Analysis: Theory and Practice 16, no. 10 (October 27, 2017): 1840–58. http://dx.doi.org/10.24891/ea.16.10.1840.
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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (September 7, 2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.
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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumption.
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Selishchev, S. V. "Audit Evidence Supporting Going Concern of a Company." Statistics of Ukraine 82, no. 3 (September 4, 2018): 78–82. http://dx.doi.org/10.31767/su.3(82)2018.03.09.
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The information base providing the audit evidence of going concern of a company is studied. The requirements on the quantity and quality of the audit evidence to be obtained by the audit of financial statements are determined. Particular attention is paid to the procedural provision for the assessment of the risk of company termination in the foreseeable future. In view of the current auditing practice, auditors demand the extension and adaptation of the going concern when preparing financial statements by management personnel, provisions and recommendations of the respective standard for solving problems related with the methodology for testing the validity of the abovementioned assumptions. The article’s objective is to study, systematize and implement provisions of International Standards on Auditing (ISA) and general theoretical organization and methodical approaches to obtaining audit evidence of the going concern of a company.
According to ISA, the auditor’s purpose is to develop and fulfill the audit procedures in a manner allowing him to obtain the audit evidence that is sufficient and appropriate for formulating justified conclusions laying the ground for the auditor’s opinion.
A literature review shows that the modern theoretical and methodological framework of audit does not offer methodological tools for the effective assessment of the economic performance of a company for purposes of defining the termination risks. A study of the issue of testing the validity of the application of the going concern when preparing financial statements shows that the auditors are required to be competent in indicative economic parameters and items of financial statements, reflecting, first and foremost, the economic capabilities and economic performance of a company.
The study of the application of the procedural provision recommended by ISA for identification and assessment of indicative performance parameters of a company is used to develop a combination of audit procedures and methods for evaluating the results of their implementation, which allows for the reliable assessment of the risk of the company’s termination in the foreseeable future.
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Popova, Velina K., and Sarah E. Stein. "Trading Styles, Inc.: An Analysis of the Going Concern Assessment." Issues in Accounting Education 31, no. 3 (July 1, 2015): 355–66. http://dx.doi.org/10.2308/iace-51218.
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ABSTRACT This instructional case focuses on the auditor's going concern decision for a private retail client. The primary objective of this case is to understand and examine the auditor's consideration of the client's ability to continue as a going concern in a real-world setting. The case provides students with the financial aspects as well as the personal aspects of such a decision. Specifically, students must complete analytical procedures and evaluate information from several sources when forming their opinion. We also ask students to contemplate the auditor's relationship with the client in order to understand issues involving auditor independence. Throughout the case, students have the opportunity to review applicable auditing standards and to draft a going concern audit report. We expect this case would be most applicable for an undergraduate or a graduate audit course.
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Selishchev, S. V. "Using the Work of Internal Auditors in the Assessment of the Business Entity’s Ability for Doing Business as a Going Concern." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 52–58. http://dx.doi.org/10.31767/nasoa.1-2.2019.06.
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The article explores and systematizes the strategic aspects of the methodology of using the work of internal auditors when assessing the entity’s ability for doing business as a going concern. The main principles of the internal auditors’ work are formulated. Methodological and methodological approaches to the direct use of the internal audit of a business entity during the conduct of procedures to determine the adequacy of the use of the going concern principle by management personnel when preparing financial statements are further elaborated.
Studies devoted to assessing the risk of activity termination in conducting external audit procedures using the results of internal audit or the internal audit work can significantly reduce the scopes of audit procedures without affecting their quality.
The assessment of the application of the going concern principle as one of the key phases of the audit, in particular in the aspect of internal audit, requires further consideration and adaptation to current practice.
The purpose of the article is to study and develop methodological and methodological approaches to use of internal auditors’ work in assessing the entity’s ability for doing business as a going concern.
A characteristic feature of the audit of doing business as a going concern is large scopes of information and issues that need to be investigated separately or jointly in order to adequately assess the appropriateness of applying the assessment of the entity’s ability for doing business as a going concern by management personnel, which requires the use of the work of internal auditors when assessing the entity’s ability for doing business as a going concern.
It is argued that the recommendations on the use of internal audit work in the aspect of testing going concern, provided by international auditing standards, require clarification of the task statement and the nature of work that can be done with internal audit.
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Tsiklauri-Shengelia, Zhuzhuna, Natia Shengelia, and Revaz Shengelia. "Some Practical Financial Reporting (IFRS) Assessment Aspects Of The Covid-19 Impact on Business." PIRETC-Proceeding of The International Research Education & Training Centre 104, no. 1-2 (April 4, 2021): 76–87. http://dx.doi.org/10.36962/ecs104/1-2-76.
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Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business all over the world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered and addressed by the top management. These financial key issues include discussing the following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, IAS 1, IAS 2, ISA 570 (revised) -Going Concern . The Impairment Review of Inventory, Fixed Assets, financial instruments, also the Going Concern at the entity level must be assessed in detail in the pandemic and other difficult circumstances; Keywords: IFRS , Covid-19 Impact, Impairment, Expected Credit Loss (ECL), NRV, ISA, Going Concern.
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Foster, Benjamin P., Terry J. Ward, and Jon Woodroof. "An Analysis of the Usefulness of Debt Defaults and Going Concern Opinions in Bankruptcy Risk Assessment." Journal of Accounting, Auditing & Finance 13, no. 3 (July 1998): 351–71. http://dx.doi.org/10.1177/0148558x9801300311.
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This study extends the research of Hopwood et al. (1994) and Mutchler et al. (1997) by empirically investigating the relationships between loan defaults, violation of loan covenants, going-concern opinions, and bankruptcy in bankruptcy prediction models. One objective of this study is to empirically test the ability of loan defaults/accommodations and loan covenant violations to assess the risk of bankruptcy. Another objective of this study is to investigate the impact of failing to control for these two distress events on results from tests of the usefulness of going-concern opinions in assessing bankruptcy risk. Results suggest that loan default/accommodation and loan covenant violation are both significant explanatory variables of bankruptcy at the time of the last annual report before the event. While a going-concern opinion variable appears to significantly explain bankruptcy, it is not significant when included in a model with loan default/accommodation and covenant violation variables. Consequently, our results suggest that researchers should include both loan default/accommodation and covenant violation as control variables when using bankruptcy to test the usefulness of going-concern opinions.
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Lizaldy, Muhammad Fadhill, and Yulinda Yulinda. "PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 2 (September 29, 2017): 190–94. http://dx.doi.org/10.30871/jama.v1i2.506.
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Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013 -2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.Keywords: going concern opinion, bankruptcy prediction model, auditor reputation
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Bava, Fabrizio, and Melchior Gromis di Trana. "Big4 Versus Non-Big4 Opinion about the Going Concern Assessment: A Survey." International Journal of Business and Management 14, no. 2 (January 25, 2019): 87. http://dx.doi.org/10.5539/ijbm.v14n2p87.
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Going concern (GC) assessment is a central element in the audit process. During the Global Financial Crisis the increasing number of companies receiving a going concern opinion (GCO) has stimulated public interest on this topic. Our study fuels the debate about the financial indicators used in professional practice distinguishing between the big4 and non-big4 auditors’ perspectives. Similar studies have been conducted in the past that investigated which financial ratios are the most widely used in practice. However, in 2013 Carson et al stressed the fact that the audit environment is in constant evolution, therefore it is essential to update the evidence. Our results highlight which financial indicators in the auditors’ opinion are more effective to assess whether the entity is able to continue as a GC. Our research can be useful first of all for auditors in small and medium entities, but also for dierctors, due to the fact that there is a lack of studies regarding the indicators proposed by ISA 570, where the attitudes of the big4 and non-big4 are compared.
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MazabaCA, Isaac, Willem Adriaan Lotter, and Thomas Wolfgang Thurner. "Looking into the expectation gap - What are going-concern assumptions really about?" Corporate Ownership and Control 10, no. 2 (2013): 714–20. http://dx.doi.org/10.22495/cocv10i2c4art6.
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The question of whether or not a company will be able to continue to do business is at the core of every audit. Despite the importance of this part of the audit, little is known about what triggers an auditor to issue a qualified opinion based on going-concern uncertainties. Previous research has suggested that the auditor might act strategically, using, e.g., ambiguous wording to avoid a qualification and negative consequences for the client and still communicate his concerns. Yet these studies failed to explain in what instances auditors use such strategies. We use a sample of 90 companies that were delisted from the Johannesburg Stock Exchange or received a qualified opinion, and show that the issuance of a qualified opinion is not correlated with the company’s financial situation at all. We therefore suggest that the auditor’s own risk assessment— whether or not he might risk a lawsuit if a due going-concern assumption is not issued—might explain much more about his decision than do specifics about the client company.
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Wójcik-Jurkiewicz, Magdalena, and Monika Karczewska. "Assessment of the going concern value of a business entity by means of selected discriminative models." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 23, no. 1 (April 30, 2019): 1–7. http://dx.doi.org/10.5604/01.3001.0013.1644.
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The issue of evaluation of a business as an ongoing concern is frequently explored in accounting science and practice. Despite this fact, however, the authors managed to identify an interesting research gap i.e. the possibility to apply discriminative analysis to detect threats for the ongoing concern. The research hypothesis assumed and defended by the authors is that the ongoing concern principle on long term basis can only be verified by means of discriminative analysis models. For the purposes of the paper the authors applied the following research methods: the analysis method, the deduction method, the analysis of literature on the subject matter as well as national and international regulations. As the result of the conducted research, the authors identified factors for evaluation of ongoing concern and presented sample applications of discriminative analysis for assessing the chances of businesses to operate in the future. The paper is of cognitive and practical nature especially with respect to the ongoing concern and to the usefulness of collected data for development of businesses. Additionally, the authors point to vital threats that may impact the decision taking processes regarding continuation of business activity.
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Anindyo Widhoyoko, Samuel, Sasmoko ., Dheny Biantara, and Bambang Sugiarto. "Data Mining: a Three-Step of Real-Time Audit Paradigm." International Journal of Engineering & Technology 7, no. 3.30 (August 24, 2018): 301. http://dx.doi.org/10.14419/ijet.v7i3.30.18266.
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One problem in business is the aspect of reporting through the process of financial audit. The problem with conventional audit is highlighted in this research through literature review of Statement of Auditing Standards (SAS) regarding to the issues of (1) risk assessment, (2) sampling methods, and (3) going concern analysis. This research further describes all these issues in the light of efficient audit process. The method used is exploratory, engaging comprehensive literature review from the perspectives of forensic accounting and information system. The output is to build a three-step financial audit paradigm embedding (1) exploratory data analysis and descriptive modelling in risk assessment, (2) predictive and association analysis in sampling, and (3) grounded professional judgement in going concern analysis.
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Lenard, Mary Jane, Pervaiz Alam, David Booth, and Gregory Madey. "Decision-making capabilities of a hybrid system applied to the auditor's going-concern assessment." International Journal of Intelligent Systems in Accounting, Finance & Management 10, no. 1 (2001): 1–23. http://dx.doi.org/10.1002/isaf.190.
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Chrostowska, Ewa, and Katarzyna Koleśnik. "Going concern in the financial reports of listed companies during the COVID-19 pandemic – the results of an empirical study." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (September 12, 2021): 9–28. http://dx.doi.org/10.5604/01.3001.0015.2342.
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Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic. Methodology/research approach: The subject of the research was financial reports of com-panies listed on the main market of the Warsaw Stock Exchange in the following sectors: clothing and cosmetics, recreation and leisure, and transport and logistics. Thirty-three (out of 37) reports for the first half of 2020 were examined. We analysed the content of full ver-sions of the descriptive parts of financial statements, reports on the auditor’s review and management comment letters. Results: Nearly half of the surveyed entities that declared they were a going concern dis-closed going concern uncertainties. The pandemic affected the scope of disclosures present-ed in the reports. The variety of presentation styles and the selectivity of the place of the disclosure may hinder stakeholders when drawing conclusions. Research limitations/implications: Only three sectors were examined, and the sector analysis was conducted only in listed companies with complete and available reports. We analysed half-yearly reports that were reviewed by statutory auditors. The reports were analysed early in the pandemic. The article may be an inspiration for further research, including comparative research, in companies from the same and other sectors. The issue is vital, all the more so as the impact of the pandemic may change over time. Originality/Value: The article is a practical study of going concern disclosures during the pandemic. The study reveals the multifaceted nature and complexity of the issues related to continuation assessment.
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Rodgers, Waymond, Andrés Guiral, and José A. Gonzalo. "Trusting/Distrusting Auditors’ Opinions." Sustainability 11, no. 6 (March 19, 2019): 1666. http://dx.doi.org/10.3390/su11061666.
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Trust relations are essential for effective interchanges in the financial markets. Investors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors’ assessment of the client’s financial condition and its ability to continue as a going concern is paramount to improving social capital and maintaining sustainable financial markets. Research shows that a going concern opinion may have immediate consequences for both the auditing profession and financial statement users. We use the Throughput Model to illustrate how different trust positions are aligned with a particular auditor’s decision-making pathway to enhance trust, distrust or no trust from the point of view of investors’ and creditors’.
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Lenard, Mary Jane, Pervaiz Alam, and David Booth. "An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment." Decision Sciences 31, no. 4 (December 2000): 861–84. http://dx.doi.org/10.1111/j.1540-5915.2000.tb00946.x.
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Sicoli, Graziella, and Paolo Tenuta. "The impact of the “going concern” on auditors’ judgement. Analysis of the Italian context from an international perspective." Corporate Ownership and Control 13, no. 1 (2015): 44–55. http://dx.doi.org/10.22495/cocv13i1p5.
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The present work aims to analyse the concept of going concern on the one hand, through a case study of three companies which have recently come under observation of the CONSOB and have been inserted in the so-called “black list” and, on the other, the consequences that the removal of the presumption of continuity can have on the kind of assessment the auditors make. The aim of the present work is twofold: the first part analyses the principle of going concern from a business and economic perspective. Once this has been completed, the work will go on to offer an overview of the dynamics that can bring a company to a crisis point, and how these affect the judgments expressed by the auditors.
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Gromis di Trana, Melchior, and Simona Alfiero. "The role of the ISA 570 “Adverse key financial ratios” in going concern assessment in Italy." Corporate Ownership and Control 16, no. 4 (2019): 8–18. http://dx.doi.org/10.22495/cocv16i4art1.
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This study aims to identify if financial ratios may be useful tools to assess whether an entity may incur in going concern matters and, as a consequence, in a Going Concern Opinion. Starting from an IAASB suggestion reported in the ISA 570 and our previous investigation establishing which financial ratios are most widely used in professional practice by auditors for this type of evaluation, our research is focused on verifying their effectiveness. In particular, an empirical analysis, based on a logit model and than a discriminant analysis, performed on a sample of Italian listed companies confirms the importance of the relations between the net financial position and the cash flow from operations, as well as the relevance of the equity on debts ratio. The results would help auditors and directors to focus on the synthetic indicators that are the most relevant in the financial sustainability evaluation, but they may also be considered by the Italian Legislator that is implementing the new Italian Insolvency Law Reform to fix the synthetic indicators which are able to warn stakeholders regarding the risk of insolvency.
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Chou, Yuyu, and Jan Oetting. "Risk Assessment for Cloud-Based IT Systems." International Journal of Grid and High Performance Computing 3, no. 2 (April 2011): 1–13. http://dx.doi.org/10.4018/jghpc.2011040101.
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The use of Cloud Computing services is an attractive option to improve IT systems to achieve rapidly and elastically provisioned capability, and also to offer economic benefits. However, companies see security as a major concern in migrating to the Cloud. To bring clarity in Cloud security, this paper presents a systematic approach to manage the risks and analyzes the full range of risk in Cloud Computing solutions. Furthermore, as a study case, Google App Engine Platform is assessed based on ISO/IEC 27002 and OWASP Top 10 Risk List in this paper. Knowing the risks of Cloud solutions, companies can execute well-informed decisions on going into the Cloud and build their Cloud solutions in a secure way, relying on a robust e-trust relationship.
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Гончаренко Олена Олексіївна and Лук’янець Олена Вікторівна. "ЖИТТЄЗДАТНІСТЬ ПРИНЦИПІВ-ПРИПУЩЕНЬ БУХГАЛТЕРСЬКОГО ОБЛІКУ ДІЯЛЬНОСТІ НЕБАНКІВСЬКИХ ФІНАНСОВО-КРЕДИТНИХ УСТАНОВ." International Journal of Innovative Technologies in Economy 1, no. 6(18) (July 1, 2018): 27–34. http://dx.doi.org/10.31435/rsglobal_ijite/01072018/5931.
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The article reveals scientific approaches to the accounting principles system structure, which defines the leading role of the assumptions. The composition of the principles-assumptions of the accounting activities of non-bank financial and credit institutions (autonomy and going concern) is outlined and, the assessment of the principles viability according to the criteria of relevance, objectivity and feasibility is given. It is determined that these principles fully meet the criteria of objectivity and feasibility, and under the criterion of relevance, the principle of going concern is somewhat dubious, and the principle of autonomy is meaningless for non-bank financial institutions and needs to be replaced by the principle of a relevant reporting entity. This situation confirms the overall compliance of these principles with the criteria for viability, but requires the consideration of the conventions and information risks associated with the special aspects of the activities of non-bank financial and credit institutions.
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Altman, Edward I. "Discussion: “An Analysis of the Usefulness of Debt Defaults and Going Concern Opinions in Bankruptcy Risk Assessment”." Journal of Accounting, Auditing & Finance 13, no. 3 (July 1998): 373–74. http://dx.doi.org/10.1177/0148558x9801300312.
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“Much Ado About Nothing?” Not quite, but one wonders where the real contribution is in this paper; indeed, in the several articles that have been written on the paper's central premise. The central premise is that the occurrence of a loan default or loan accommodation adds significantly to the ability of a model to accurately explain and predict bankruptcy. A minor theme involves the examination of whether an auditor's going concern qualification, with or without the already observed loan default/accommodation, adds to our ability to predict bankruptcy.
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Gan, Shou Wan, Coumaravelou Saravanan, Ammar Musawi, and Choon Yoong Wong. "An Experimental Study of the Effects of Psychological Interventions on Adult Patients with Dental Anxiety." International Journal of Psychological Studies 9, no. 1 (December 8, 2016): 24. http://dx.doi.org/10.5539/ijps.v9n1p24.
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Dental anxiety is a common problem and is considered an obstacle to providing quality dental care to patients. The present study was conducted to determine the prevalence of dental anxiety among patients under going restorative procedures in a university dental clinic, to determine the effect of a combination of psychological interventions (psychoeducation, relaxation therapy, and modeling technique) in reducing dental anxiety within and between experimental and control groups, and to identify differences in concern or anxiety towards dental procedures between pre-assessment, post-assessment, and follow-up assessment of experimental and control groups. Corah’s Dental Anxiety Scale, Revised (DAS-R) measured dental anxiety prevalence, and the Dental Concerns Assessment (DCA) identified factors causing dental anxiety. Patients experiencing dental anxiety were randomly assigned into an experimental or control group. Experimental group patients (n=15) received a 45-minute session of a combination of psychological interventions to reduce dental anxiety, whereas control group patients (n=15) received dental treatment as usual from general dental practitioners. A t-test and One-way analysis of variance were used for analyses. Results show that out of 65 patients, 41 had dental anxiety (prevalence 63.1%). Experimental group patients showed significant reduction in the post-assessment and follow-up DAS-R scores (F=18.85, P=<0.01) compared with pre-assessment scores. Significant reductions in post-assessment DCA scores were found for extraction, injection, and sound or vibration of the drill for the experimental group compared with pre-assessment scores (P<0.03). Over all, the combination of psychoeducation, relaxation therapy and modeling technique was effective at reducing dental concern and anxiety of dental procedures.
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Hasan, Azhan, Rabia Irfan, Zullina H. Shaari, and Md Akhir M. Sharif. "Consumers’ Perception of Barriers Effecting Green Purchase Behavior: Instrument Assessment." SHS Web of Conferences 56 (2018): 02008. http://dx.doi.org/10.1051/shsconf/20185602008.
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With the emergence of green consumerism, the trend of “going green” has now prolonged to the Asian region, including Malaysia. Despite most of Malaysians have shown great concern for environmental issues; however, the green buying behavior among Malaysians is not encouraging. The study focuses on the barriers that trigger the green purchasing gap and; identify which barriers are perceived as the most relevant in acquiring eco-friendly home appliances. The paper examines the measurement instrument (questionnaire) for validity and reliability, for the purpose of data analysis. Statistical techniques used for validity and reliability were Exploratory Factor Analysis and Cronbach’s Alpha. Exploratory Factor Analysis was performed on individual dimension for the purpose of explaining variation among items and their reduction to form a meaningful construct.
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Koh, Hian C., and Larry N. Killough. "The USE OF MULTIPLE DISCRIMINANT ANALYSIS IN THE ASSESSMENT OF THE GOING-CONCERN STATUS OF AN AUDIT CLIENT." Journal of Business Finance & Accounting 17, no. 2 (March 1990): 179–92. http://dx.doi.org/10.1111/j.1468-5957.1990.tb00556.x.
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Maso, Lorenzo Dal, Gerald J. Lobo, Francesco Mazzi, and Luc Paugam. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk." Contemporary Accounting Research 37, no. 2 (April 23, 2020): 1248–89. http://dx.doi.org/10.1111/1911-3846.12560.
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Brown, Willie Lee, and Willie J. Gilchrist. "Assessing productivity to address safety concerns for information technology and promoting global standardization within aviation practices." Global Journal of Information Technology 5, no. 2 (January 5, 2016): 56. http://dx.doi.org/10.18844/gjit.v5i2.195.
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<p class="Els-1storder-head">Comparing these concepts with the usage of productivity assessment current design standards in implementing technological systems create concerns in safety performances [5]. The technology developmental risk was a concern in the Wright Brother era and the approach in implementing best solution practices based on simulating and testing standards to meet the goals in today’s operation is still an issue [4]. Effective modeling in promoting environmental changes for operational practices can present a risk concern in the developmental approach if productivity is not assessed [1]. Steps are needed to be taken to improve the environmental factors in the business efforts of promoting alternative energy; nonetheless, the long-term effects of not prioritizing the development standards on the global level may cause risk concerns in assessing aviation practice [1]. Realizing the sensitivity of the system development and the tradeoffs in implementing effective practices can also create awareness in the long-term efforts of environmental factors and its impact on operational cost improvements [10]. The ethical standards for human factors to improve the quality of people lives in addressing the challenges faced may be a concern going into the 21st century [7]. The tradeoffs of prioritizing can present both pros and cons; however, developmental practices are risky without modeling long-term impact and exploring different applications in adopting business practices [6]. Flexibility is an importance aspect in evaluating the productivity of long-term practices while using modern technology [6]. The productivity assessment impact in future implications and it influences to integrate traditional technology within the modern environment. </p><p> </p><p>Keywords: IT, aviation practices, promoting</p>
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Raspotnig, Christian, Peter Karpati, and Andreas L. Opdahl. "Combined Assessment of Software Safety and Security Requirements." Journal of Cases on Information Technology 20, no. 1 (January 2018): 46–69. http://dx.doi.org/10.4018/jcit.2018010104.
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Safety is a fundamental concern in modern society, and security is a precondition for safety. Ensuring safety and security of complex integrated systems requires a coordinated approach that involve different stakeholder groups going beyond safety and security experts and system developers. The authors have therefore proposed CHASSIS (Combined Harm Assessment of Safety and Security for Information Systems), a method for collaborative determination of requirements for safe and secure systems. In this article, the authors evaluate CHASSIS through industrial case studies of two small-to-medium sized suppliers to the air-traffic management (ATM) sector. The results suggest that CHASSIS is easy to use, and that handling safety and security together provides benefits because techniques, information, and knowledge can be reused. The authors conclude that further exploration and development of CHASSIS is worthwhile, but that better documentation is needed—including more detailed process guidelines—to support elicitation of security and safety requirements and to systematically relate them to functional requirements.
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Horne, Maria, and John Costello. "Health needs assessment: Involving older people in health research." Quality in Ageing and Older Adults 4, no. 3 (November 1, 2003): 14–22. http://dx.doi.org/10.1108/14717794200300016.
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This paper reports on an action research study whose aim was to elicit the health needs of older people as part of a wider health needs assessment exercise. The sample consisted of twelve older people (n=12) who lived in East Lancashire. Focus groups were used to identify perceived health needs. The majority of older people in the sample expressed concern about access to primary care, lengthy out‐patient department appointments and poor transport facilities to access health resources. An indirect consequence of their perceived health needs was reduced socialisation due to fear of going out, particularly at night. The findings raise issues to do with developing a more considered view of methods for eliciting the views, beliefs and attitudes of older people about health needs. The study has implications for primary care trusts and statutory services regarding the provision of health care to older people.
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Cervone, Frank. "Evidence-based practice and web usability assessment." OCLC Systems & Services 30, no. 1 (February 4, 2014): 11–14. http://dx.doi.org/10.1108/oclc-10-2013-0036.
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Purpose – Issues related to usability and creating effective and engaging user experiences on the internet continue to vex libraries and information agencies. Many organizations still do not have an on-going, sustainable usability assessment program in place. This should be a cause for concern because usability programs serve as a quality-control check on our ability to provide quality information. This is why evidence-based information practice is so important as a fundamental building block of a usability assessment plan. This paper aims to address these issues. Design/methodology/approach – Through a review of the basic principles of evidence-based practice, the author puts into context how a web assessment methodology could be put in place at a library or information organization. Findings – Using the principles of evidence-based practice, as well as a user-centered design perspective, can greatly enhance the ability of libraries and information organizations to develop effective web usability assessment programs. Originality/value – While there has been a significant body of work in library and information science related to implementing evidence-based practice (EBP), there has been little specifically written about applying EBP to web usability assessment. This article fills that gap in the literature.
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Wang, Zhihuan, Mengyuan Yao, Chenguang Meng, and Christophe Claramunt. "Risk Assessment of the Overseas Imported COVID-19 of Ocean-Going Ships Based on AIS and Infection Data." ISPRS International Journal of Geo-Information 9, no. 6 (May 27, 2020): 351. http://dx.doi.org/10.3390/ijgi9060351.
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Preventing and controlling the risk of importing the coronavirus disease (COVID-19) has rapidly become a major concern. In addition to air freight, ocean-going ships play a non-negligible role in spreading COVID-19 due to frequent visits to countries with infected populations. This research introduces a method to dynamically assess the infection risk of ships based on a data-driven approach. It automatically identifies the ports and countries these ships approach based on their Automatic Identification Systems (AIS) data and a spatio-temporal density-based spatial clustering of applications with noise (ST_DBSCAN) algorithm. We derive daily and 14 day cumulative ship exposure indexes based on a series of country-based indices, such as population density, cumulative confirmed cases, and increased rate of confirmed cases. These indexes are classified into high-, middle-, and low-risk levels that are then coded as red, yellow, and green according to the health Quick Response (QR) code based on the reference exposure index of Wuhan on April 8, 2020. This method was applied to a real container ship deployed along a Eurasian route. The results showed that the proposed method can trace ship infection risk and provide a decision support mechanism to prevent and control overseas imported COVID-19 cases from international shipping.
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Fourie, Ina, Constance Bitso, and Theo J.D. Bothma. "Methods and resources to monitor internet censorship." Library Hi Tech 32, no. 4 (November 11, 2014): 723–39. http://dx.doi.org/10.1108/lht-11-2013-0156.
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Purpose – The purpose of this paper is to raise awareness of the importance for library and information services (LIS) to take the responsibility to find a manageable way to regularly monitor internet censorship in their countries, and to suggest a framework for such monitoring and to encourage manageable on-going small scale research projects. Design/methodology/approach – The paper follows on contract research for the IFLA Committee on Freedom of Access to Information and Freedom of Expression on country specific trends in internet censorship. Based on an extensive literature survey (not fully reflected here) and data mining, a framework is suggested for regular monitoring of country specific negative and positive trends in internet censorship. The framework addresses search strategies and information resources; setting up alerting services; noting resources for data mining; a detailed break-down and systematic monitoring of negative and positive trends; the need for reflection on implications, assessment of need(s) for concern (or not) and generation of suggestions for actions; sharing findings with the LIS community and wider society; and raising sensitivity for internet censorship as well as advocacy and lobbying against internet censorship. Apart from monitoring internet censorship, the framework is intended to encourage manageable on-going small scale research. Findings – A framework of internet censorship monitoring can support the regular, systematic and comprehensive monitoring of known as well as emerging negative and positive trends in a country, and can promote timely expressions of concerns and appropriate actions by LIS. It can support sensitivity to the dangers of internet censorship and raise LIS’ levels of self-efficacy in dealing with internet censorship and doing manageable, small scale research in this regard. Originality/value – Although a number of publications have appeared on internet censorship these do not offer a framework for monitoring internet censorship and encouraging manageable on-going small scale research in this regard.
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Paakkari, Leena, Didier Jourdan, Jo Inchley, and Minna Torppa. "The Impact of School Closure on Adolescents’ Wellbeing, and Steps towards to a New Normal: The Need for an Assessment Tool Update?" Adolescents 1, no. 3 (September 5, 2021): 360–62. http://dx.doi.org/10.3390/adolescents1030027.
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Close to 200 countries have implemented school closures to decrease the spread of the COVID-19 coronavirus. Though the closures have seemed necessary, their effects on the wellbeing of children and adolescents have raised serious concerns. To truly understand the impact of such disruption on young people’s wellbeing, and their views on how to move towards a new normal, we must adopt different approaches to gather the data to secure children’s and adolescents’ rights to be heard in the issues that concern their lives. Current ways to examine the impacts of school closure have been dominated by gathering information concerning the children and adolescents, using mainly existing wellbeing indicators and related questionnaire surveys. Although such sources of information are important, they provide limited understanding of how children and adolescents have experienced school closures, especially if they have been produced using measures developed purely by adults. There is a need for information produced by children and adolescents themselves, which may require going beyond existing and pre-COVID theoretical wellbeing frameworks. By capturing information produced by children and adolescents, we can more effectively guide the development and evaluation of public health policies and identify solutions to mitigate the negative impacts of school closure, or to acknowledge the possible positive effects, and respond accordingly.
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Vorster, J. M. "Ecocide, the integrity of creation and the rights of the next generation." Verbum et Ecclesia 26, no. 3 (October 3, 2005): 867–90. http://dx.doi.org/10.4102/ve.v26i3.255.
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Environmental Ethics is currently a highly important theme in Christian Ethics. This is due to the disturbing results of the current ecological research. Scholars today speak of “ecocide” – a term which describes the on-going destruction of ecosystems by means of pollution, deforestation, modern warfare, toxic waste and the increase in poverty. Of special concern is the accusation that Christianity with its emphasis on the dominium terrae is partly to blame for this state of affairs. This article investigates the magnitude of ecocide as well as the historical influences of Christianity. It focuses on a re-assessment of the Christian approach as well as the responsibilities of governments, educators, churches and corporations to take care of creation and the rights of the future generation.
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Sackley, H., and T. Vashakmadze. "The Enhancement Of Equity Valuations In Developed And Emerging Markets Through The Use Of Sustainable Investment Indicators." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 8, no. 2 (August 6, 2014): 54–58. http://dx.doi.org/10.17323/j.jcfr.2073-0438.8.2.2014.54-58.
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Авторы: Sackley H.W., Professor, Cameron School of Business UNCW
Vashakmadze T.T., Senior lecturer, department of business and managerial strategy, The Russian Presidential Academy of National Economy and Public Administration, Executive director RGG Capital
Valuations for publicly-traded companies often include an assessment of intangibles, and intangibles are among the most difficult of assets to value. We focus on the assessment of "sustainability value," which can include going-concern value as well as sustainability evaluated from the perspective of social responsibility. We test developed as well as emerging markets to see whether the inclusion of Environmental, Social, and Governance (ESG) Ratings can improve the predictability of Enterprise Value in relation to Invested Capital. Findings indicate a strong, positive relationship in developed markets and little relationship in emerging markets. Given that emerging markets will soon represent nearly a third of global equity offerings, speculation as to how this relationship may evolve over time may be quite interesting.
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Khari, Monika, and Anshuman Srivastava. "Study of occurrence of childhood hypertension in school going children attending pediatrics OPD in Moradabad city." International Journal of Research in Medical Sciences 9, no. 9 (August 25, 2021): 2687. http://dx.doi.org/10.18203/2320-6012.ijrms20213408.
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Background: In developed countries, childhood hypertension is a proven indicator of adult hypertension and organ damage and is estimated to be great concern. This study was conducted to assess the occurrence of childhood hypertension in school going children attending pediatrics OPD.Methods: An observational study was performed at TMMC and RC among 500 school going children attending pediatrics OPD in TMMC and RC over a period of 1 year. Socio-demographic variables including age, gender, family history of hypertension, parental smoking habits were recorded in a proforma. Dietary habits including consumption of junk food, fruits and daily calorie intake was evaluated utilizing number of times diet intake questionnaire and 24 hour recall method. Height was measured by stadiometer with candidate posing in bare feet. Weight assessment was done with bare footed and candidate clad in light clothing with weighing instrument of electronic type rounded to nearest unit.Results: Elevated blood pressure and hypertension was reported among 9.4% and 6.8% of the subjects respectively. High blood pressure was significantly associated with presence of family history, stress and lack daily physical activity. Chances of elevated blood pressure and hypertension increase along with the increase in subject height, weight and BMI.Conclusions: Performing the BP measurements in routine consultations becomes essential for diagnosis and early intervention.
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Coghlan, Cherrie A. "Trainees' Forum: Conflict and Consensus in the Multi-disciplinary Team." Bulletin of the Royal College of Psychiatrists 12, no. 4 (April 1988): 130–31. http://dx.doi.org/10.1192/pb.12.4.130.
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During my training I have had the relatively unusual experience of two placements in community psychiatry—one at registrar, the other at senior registrar level. These placements were in many respects quite different. One was in an Emergency Psychiatric Service based in a London teaching hospital and the other was in a domiciliary-based Crisis Intervention Service in a district general hospital. A feature shared by both services was a multi-disciplinary team. The move towards community psychiatry is going hand in hand with the multi-disciplinary approach, and this leads inevitably to some re-evaluation of the role of the psychiatrist as other disciplines contribute more to clinical assessment and management. From my own experience as a member of these teams I have noted the relevance of two overlapping issues; these concern attitudes to the practice of psychiatry and the distribution of responsibility within the team.
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A., Vanusha, and Parvathavarthini K. "Assessment of present awareness on reproductive health and evaluation of a tool designed for reproductive health education among school going adolescent girls." International Journal of Reproduction, Contraception, Obstetrics and Gynecology 7, no. 6 (May 26, 2018): 2381. http://dx.doi.org/10.18203/2320-1770.ijrcog20182354.
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Background: Reproductive health is an important area of concern in adolescent health. Assessment of unmet needs of unmarried adolescent girls during past five years revealed the felt needs are mostly unmet in areas related to menstrual hygiene, knowledge on consequences of early marriage, risk of teenage pregnancies, sexually transmitted infections, HIV and AIDS, unsafe abortions and breast feeding. This study is carried out to assess the knowledge of adolescent girls regarding menstruation, pregnancy, contraception, STD’s, AIDS, and breast feeding and to study the effect of health education program in terms of improvement in their knowledge.Methods: This study was carried out among adolescent girls from randomly selected government girls higher secondary schools of Pondicherry from class 8 to class12. A total of 300 students were included in the study. A pretested questionnaire (English/Tamil) was administered to students. This was followed by an interactive session with the students to clarify doubts. Students was asked to fill an immediate post-test questionnaire to evaluate the effect of intervention (health education). After a minimum period of six months the students was reassessed by a same pretest and post-test questionnaire.Results: There was a statistically significant improvement in knowledge scores in various aspects of reproductive health following periodic health education intervention program.Conclusions: The knowledge on reproductive health and responsible sexual behaviour among school going adolescents is inadequate. Appropriate strategy to reach this vulnerable group has to be formulated by health care professionals with coordination and support from school authorities.
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Dall’Asta, C., and P. Battilani. "Fumonisins and their modified forms, a matter of concern in future scenario?" World Mycotoxin Journal 9, no. 5 (November 2, 2016): 727–39. http://dx.doi.org/10.3920/wmj2016.2058.
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Masked mycotoxins are found in grains and derived foods as a result of plant phase II metabolism. Recently, masked mycotoxins senso strictu, together with other covalently or non-covalently conjugated forms, even formed upon processing, have been classified as modified mycotoxins. In this context, the issue of modified fumonisins is of great interest, on account of the wide range of factors affecting their formation and accumulation in maize pre- and postharvest. Fumonisins, indeed, may undergo modification in plants, along the growing season, but also during storage and drying of maize kernels, and upon processing. All these modifications strongly affect the analytical outcome, thus making more difficult the assessment of maize compliance. Since the ratio between free and modified fumonisins is affected by maize composition and environmental factors, a deeper knowledge on the phenomena driving the production and accumulation of free and modified forms in plants may support the selection of resistant hybrids. This review provides a critical picture of the state of the art on this topic, mainly focusing on those events occurring in field, identified as crucial in determining amount and partitioning of contamination. Nevertheless, knowledge on modified fumonisins is still in its dawn, on account of the wide range of factors involved. Anyway, reported results, taking altogether, clearly indicate that modified fumonisins should be included in the monitoring plans to have an overview of the possible contribution to human exposure. Furthermore, next efforts should focus on the events occurring in field and on the cross-talk between the plant and the fungus, to support the identification of resistant hybrids and to provide data for predictive models, the most suitable tool to forecast what is going to happens in the future changing climate.
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Shah, Awani Y., Neeta Banzal, Chaitali Mehta, and Anupama Desai. "Assessment of COVID-19 vaccine hesitancy among undergraduate medical students of a tertiary care teaching hospital, Surat: a source of profound concern." International Journal of Basic & Clinical Pharmacology 10, no. 8 (July 26, 2021): 984. http://dx.doi.org/10.18203/2319-2003.ijbcp20212928.
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Background: The discussion around COVID-19 vaccines has been in the limelight ever since the announcement was made for mass vaccination campaign in India. Less is known about undergraduate medical students’ perception and willingness towards getting COVID-19 vaccination. The aim of the study was to assess reasons for the apprehension if present towards taking the COVID-19 vaccines among medical students and to spread awareness about the ongoing issue.Methods: This was a prospective, cross sectional, survey-based study which was conducted at Surat Municipal Institute of Medical Education and Research (SMIMER), Surat, Gujarat, India. Questionnaire was distributed among medical students during lectures and exam going students were sent Google form link. Data collection was done from February to March 2021, and 550 students submitted the forms.Results: While 34.9% students had taken the vaccine voluntarily, category I (acceptance group); 18.2% students were initially hesitant to take the vaccine, but later took it, category II (hesitant group); the frequency increased to 46.9% students who are still hesitant and have not taken the vaccine, category III (refusal group). Top reasons for hesitancy were: concern regarding adverse events (69%), safety (60%) and lack of scientific data (27%) provided for the vaccines.Conclusions: This study revealed that there was lack of knowledge and positive attitude towards the COVID-19 vaccines among the non-vaccinated students. This evaluation has guided the importance and the need of targeted educational program to address the knowledge gap.
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Bauer, Kinga. "Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings." Central European Management Journal 28, no. 4 (December 15, 2020): 2–29. http://dx.doi.org/10.7206/cemj.2658-0845.32.
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Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings. Methodology: Based on the literature review and the analysis of international legal acts, we determined priority types of information from accounting used in bankruptcy court proceedings. These types included information on the costs of insolvency proceedings, the assumption in the financial statements that there was no going concern, and the book value of assets. A survey was then conducted on a group of specialists in the field of bankruptcy. Findings: Respondents indicated information on the costs of bankruptcy proceedings as the most important. However, other accounting information under study also received a high assessment from insolvency specialists. The obtained assessments of individual quality features are characterized by high reliability confirmed by low standard errors. Research implications: Accounting evolves as a response to the information needs of accounting information users. Therefore, knowing these needs may contribute to changes in the requirements regarding the scope of information from accounting that is used in bankruptcy proceedings. Originality/value: In-depth knowledge of various aspects of the economic side of the bankruptcy phenomenon is part of the current trend in minimizing the negative effects of bankruptcy.
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Niemiec, Marcin, and Monika Komorowska. "Assessment of the possibility of implementing the GLOBAL G.A.P. standard in selected beanproducing farms in western Kyrgyzstan." E3S Web of Conferences 132 (2019): 02005. http://dx.doi.org/10.1051/e3sconf/201913202005.
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The objective of this study was to assess the potential of implementing GLOBAL. G.A.P. in bean-producing farms in the region of Talas in northern Kyrgyzstan. The assessment concerned the analysis of non-conformities with the GLOBAL G.A.P. standard in farms that had implemented the standard but had not been certified. The detailed objective was to identify critical areas in implementing said standard. To achieve the objective established, research was conducted in 2018. The research covered 112 farms that produce beans (local variety called ‘Łopatka’). Internal audits were carried out in the examined farms, in accordance with the checklist of the GLOBAL G.A.P. standard version 5.1. The results of the conducted research indicate that at the current level of agricultural development and awareness of farmers from Kyrgyzstan, implementation of the GLOBAL G.A.P. standard is going to be very difficult. Problems apply both to infrastructure and to producers’ mentality. Problems with infrastructure concern primarily the places to store plant protection products as well as mineral and organic fertilizers. Moreover, the identified non-conformities concerned adequate infrastructure serving for segregation and management of waste (both production waste and municipal waste). With respect to hygiene, problems concern both lack of sanitary infrastructure, as well as producers’ mentality associated with the need for maintaining hygiene. In most cases, the issue of the possibility of improving the condition of the environment within the farm’s premises is omitted. With respect to production technology, using organic and mineral fertilizers is problematic. In no case was water, soil or products analyzed, which is obligatory in the standard being discussed. A considerable problem in the area of the study is lack of support from government entities or companies dealing with efficient implementation of the standard. Effective development of the standard also depends on educating at the level of producers, inspectorate bodies, as well as on introducing quality management courses at individual education levels to the curriculum.
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Thoma, K., P. A. Baker, and E. B. Allender. "Design Methods for the Development of Wastewater Land Disposal Systems." Water Science and Technology 27, no. 1 (January 1, 1993): 77–86. http://dx.doi.org/10.2166/wst.1993.0020.
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Recent changes in legislation governing water quality management of receiving water bodies have led to a reappraisal of wastewater land disposal techniques. However, more stringent regulations have also necessitated the development of a multi-disciplinary planning approach, to ensure that land based wastewater disposal is functionally and environmentally sustainable in the long-term. Of principal concern are the long term impact of nutrients, salt and other potential contaminants on the soils of the receiving site and on downstream water quality. Assessment of hydrological, soil physical and geological characteristics, together with civil construction and service considerations, assist in the determination of receiving-site selection, application area and balance storage volume, irrigation method, environmental monitoring system specification etc. Analysis and interpretation of wastewater and soil chemical characteristics determines the pre-application water treatment required, and aliows long-term monitoring of the effect of wastewater disposal on the receiving-site soils. Two case-studies are presented. One describes the planning and design of a recently commissioned land-disposal system using industrial wastewater from a chemical process plant to irrigate a Eucalypt plantation in western metropolitan Melbourne. The other reports on the on-going assessment and planning of a large-scale land-disposal system proposed to accommodate the treated sewage effluent from a large north-west Victorian regional city.
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Sengupta, Saheli, Aritra Ghosh, Tapas K. Mallick, Chandan Kumar Chanda, Hiranmay Saha, Indrajit Bose, Joydip Jana, and Samarjit Sengupta. "Model Based Generation Prediction of SPV Power Plant Due to Weather Stressed Soiling." Energies 14, no. 17 (August 26, 2021): 5305. http://dx.doi.org/10.3390/en14175305.
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Solar energy is going to be a major component of global energy generation. Loss due to dust deposition has raised a great concern to the investors in this field. Pre-estimation of this reduced generation and hence the economic loss will help the operators’ readiness for efficient and enhanced economic energy management of the system. In an earlier article, a physics–based model is proposed for assessment of dust accumulation under various climatic conditions which is validated by data of a single location. In this paper, the universality of this model is established and is used to demonstrate the effect of generation loss due to dust deposition and of cleaning. Variation in the soiling pattern due to climatic covariates has also been studied. Generation loss is calculated for Solar Photovoltaic power plants of different capacities at various locations in India. Finally this model has also been extended to predict the generation accounting for the soiling loss in Photovoltaic system. All the calculated and predicted results are validated with the measured values of the above plants.
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Bradaï, Soumaya, Cédric Gourdin, Stephan Courtin, Jean Christophe Leroux, and Catherine Gardin. "Specificity of Crack Initiation under Equibiaxial Fatigue: Development of a New Experimental Device." Advanced Materials Research 891-892 (March 2014): 1329–34. http://dx.doi.org/10.4028/www.scientific.net/amr.891-892.1329.
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Fatigue lifetime assessment is essential in the design of structures. Under-estimated predictions may result in unnecessary in-service inspections. Conversely, over-estimated predictions may have serious consequences on the integrity of structures. In some nuclear power plant components, the fatigue loading may be equibiaxial because of thermal fatigue. So the potential impact of multiaxial loading on the fatigue life of components is a major concern. Meanwhile, few experimental data are available on austenitic stainless steels. It is essential to improve the fatigue assessment methodologies to take into account the potential equibiaxial fatigue damage. Hence this requires obtaining experimental data on the considered material and with a strain tensor in equibiaxial tension. This paper describes an experimental program on austenitic stainless steel carried out on the new experimental fatigue device FABIME2 developed in the LISN in collaboration with EDF and AREVA. This new device allows accurate quantification of the effects of both equibiaxial strain state as well as structural parameters (such as mean stress) on the fatigue life. It also allows studying the complexity of combinations between potential detrimental effects like surface roughness, mean stress and equibiaxial loading. Different load ratios can be tested by adjusting the loading conditions. A Finite Element Modeling is performed in order to obtain a precise description of the strain state in the specimen. The results of the on-going test campaign will be presented.
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Gilano, Girma, and Samuel Hailegebreal. "Assessment of Educational Quality and Associated Factors: The Case of Arba Minch College of Health Sciences in 2017, South Ethiopia." Education Research International 2021 (March 18, 2021): 1–9. http://dx.doi.org/10.1155/2021/8854366.
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Introduction. Over the decades, improving the quality of education has been pronounced frequently in many studies. It became a political argument in different media across the globe and the theme of courtesy among scientists. The concern about education is not something you ignore or consider later, so the attempts to improve are increasing with the quality matter going longer and continuing to date. Thus, the primary aim of this work was to assess the quality of education and its associated factors for the future improvement in the study site. Methods. An institution-based cross-sectional study was conducted in Arba Minch College of Health Sciences (AMCHS) students and staff from all departments. Ethical clearance was received and verbal consent was secured beforehand. After processing, data was entered into Epi Info and then transferred and analyzed in SPSS 25.0. Result and Discussion. The overall quality of education in the college was 2.87 ± 1.12. Administrative services, reading places, and resources took a larger share of poor quality. Accessibility, friendliness of staffs to each other and students, availability of clear guideline of conduct, presence of effective, accurate, and promotive services, high standard administrative buildings, availability of standard catering service, availability of standard laboratories, communication, and exchanges with similar level colleges in the region, weekly time table, weekly load, distance, etc. and some sociodemographic factors were associated with poor quality of education. Thus, the college inquired to welcome the aforementioned shortcomings improvement and to provide enough solutions.
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Favere-Marchesi, Michael. "“Order Effects” Revisited: The Importance of Chronology." AUDITING: A Journal of Practice & Theory 25, no. 1 (May 1, 2006): 69–83. http://dx.doi.org/10.2308/aud.2006.25.1.69.
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This study examined whether auditors, when they are processing mixed evidence, take into consideration the chronological order of the evidence (giving rise to what this study refers to as a trend effect), or if their evaluations are influenced primarily by the order of presentation (giving rise to what the audit literature refers to as a recency effect). The study's primary objective was to determine whether awareness of the temporal order of evidence would prevent auditors from placing more weight on evidence that they most recently processed (i.e., whether the trend effect dominates the recency effect). Auditors were given an experimental task of going-concern assessment. Auditors evaluating undated mixed evidence exhibited recency effects similar in magnitude to those shown by auditors who were asked to evaluate dated mixed evidence, in which the presentation order was consistent with temporal order. However, auditors evaluating evidence in which temporal order and presentation order were varied orthogonally took into consideration the chronological order of the evidence. This, in turn, led to a significant reduction in the effect of recency. Additional analysis indicates that auditors who evaluated dated mixed evidence chose audit opinions consistent with the trend reflected by the chronology of the evidence.
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Zenkina, I. V. "Modern features and tools to analyze the insolvency (bankruptcy) of organizations." Economic Analysis: Theory and Practice 19, no. 12 (December 25, 2020): 2301–35. http://dx.doi.org/10.24891/ea.19.12.2301.
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Subject. The article considers the definition of specific methodological aspects, systematization of methodological approaches and substantiation of tools for the analysis of insolvency (bankruptcy) of economic entities, which enable to timely diagnose negative changes in organization’s financial condition, take measures to prevent unfavorable developments in the situation, and optimize the management impact on business stability. Objectives. The purpose is to determine methodological tools relevant to the analysis and forecast of organization’s insolvency (bankruptcy) to ensure their high quality, clarification of financial and non-financial indicators for deeper analysis, and objective conclusions regarding the financial prospects. Methods. The paper employs analysis and synthesis, detailing and generalization, comparison, abstraction, analogy, economic and mathematical modeling, systems and strategic approaches. Results. The paper shows signs and types of bankruptcy of economic entities, systematizes external and internal factors of organizations’ bankruptcy, includes the results of statistical analysis of economic entities’ bankruptcy in the Russian Federation, defines the methodological features of the analysis of insolvent organizations and its information base, generalizes methodological approaches and tools for analyzing the insolvency (bankruptcy), offers and underpins financial and non-financial indicators that are valuable for using in the framework of in-depth analysis and assessment of the likelihood of insolvency (bankruptcy). Conclusions. The proposals aim at increasing the validity of the organization’s assessment in terms of its compliance with the going concern principle, ensuring the adequate economic, legal and financial characteristics of the business, and formulating objective conclusions on possible bankruptcy and risks for stakeholders.
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Faizaty, Nur Elisa, Reza Melynda Oktavia, and Mirza Dwinanda Ilmawan. "Implementasi Organizational Culture Assessment Instrument (Ocai) Untuk Pemetaan Budaya Organisasi Pt. Semen Indonesia (Persero) Tbk Sebagai Rujukan Winning Culture." MANAJERIAL 7, no. 01 (January 27, 2020): 37. http://dx.doi.org/10.30587/manajerial.v7i01.1047.
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Background - Industrial revolution 4.0 make competition between countries will be more competitive. This competition was also felt by PT Semen Indonesia (Persero) Tbk, which is the market leader in the cement industry in Indonesia. Company that implement corporate culture very well, was reached hundred times growth that companies that don’t consider corporate culture s main concern. Aim – This study aims to mapping the organization culture through OCAI (Organizational Culture Assessment Intstrument. Design / methodology / approach - The sampling technique uses the proportionate stratified random sampling method which consists of 6 General Managers, 20 Senior Managers, 34 Head Section, 33 Head Teams and 13 Staffs. The instrument used in this study was the Organizational Culture Assessment Intstrument (OCAI), which maps organizational culture into four types of organizational culture through six-dimensional measurement, namely dominant characteristics, organizational leadership, employee management, organizational adhesives, and success criteria. Data collection techniques used are questionnaires. Finding - The results of the research show that the dominant culture now perceived is hierarchical culture, and the expected dominant culture is clan culture. The results of the validation from the expert stated that as a state-owned corporation that has a global go vision, the clan culture adopted by employees is irrelevant. Culture that is applied to be more suitable for going global is market culture as the main culture or common culture. Whereas the second culture or dominant sub-culture is a type of cultural hierarchy. Research implication - The existence of this mapping is expected to be an input to management, how management can create a more dominant competitive culture and unite employees with a culture that has been determined by management.
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Shah, R. C., S. Karki, S. B. Parajuli, P. Bhattarai, and P. K. Chowdhary. "Pharmacovigilance by World Health Organisation Uppsala Monitoring Center Causality Assessment Algorithm in Medicine Ward of Tertiary Care Hospital of New Delhi." Birat Journal of Health Sciences 1, no. 1 (March 31, 2017): 61–64. http://dx.doi.org/10.3126/bjhs.v1i1.17102.
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Introduction Pharmacovigilance is not new to India and has in fact been going on since 1998. Adverse drugs reaction (ADRs) are important causes of morbidity and mortality all over the world. They account for approximately 10-20% of all hospitalized patients. The overall incidence of serious ADRs is 6.7% and that of fatal is 0.32%.Objective The objectives of the study was to find the pattern of adverse drug reactions in patients attending medicine ward of a tertiary care center of New Delhi.Methodology A prospective study was conducted from March 2013 to December 2013. On the basis of WHO-UMC causality assessment algorithm, the incidence and pattern of ADRs were assessed from 300 patients of 18 to 70 years of age. The collected data was entered in Microsoft Excel, Common Terminology Criteria for Adverse Events (CTCAE) and analysed by SPSS.Results The incidence of ADRs was found to be 13.67%. More than one ADRs has been reported from some patients. The gender of the patients has no significance in the occurance of ADRs (p=0.194). Highest number of ADRs were found in gastrointestional system followed by central nervous system. Gastrointestional ADRs were must commonly associated with the uses of antimicrobials. The most frequently seen ADRs were diarrhea, gastritis, abdominal pain followed by nausea and vomiting. Decreased level of consciousness (sedation, drowsiness) followed by dizziness and tremors were the frequent ADRs related to the central nervous systems. Based on WHO-UMC causality assessment algorithm, it was observed that a total of 57 ADRs were possible and 2 were probable. No other causality assessment category was observed.Conclusion The ADRs incidence was common even in a tertiary care center. The Gastrointestional and central nervous system disorder were common. The concern of Pharmacovigilance should be initiated.Birat Journal of Health Sciences 2016 1(1): 61-64