bluuebunny/crossref_metadata_2025 huggingface dataset:
KAP study regarding contraceptive use among married women in Hayatabad, Peshawar
Authors: Aliya Bibi , Imtiaz Aymen , Hasnain Bakhtawar , Ashraf Seema
Published: April 2021

Introduction: Population growth has great impact on economic development of a country. Despite population growth contraceptive prevalence rate in Pakistan is 35.4%. There is need to increase knowledge and awareness regarding contraception among people of Pakistan.

Objectives: To determine the knowledge, attitude, and practice regarding contraceptive use among married women of Hayatabad, Peshawar, as well as the reasons for not adopting contraception.

Materials & Methods: A cross-sectional descriptive study was conducted in Hayatabad Medical Complex, Peshawar, from March to May 2019 on married women attending the Gynecology Outpatients, who were willing to provide data. Participants were interviewed through a structured questionnaire containing demographics, and relevant sections on Knowledge, Attitude, and Practice of contraceptive use; a section on reasons for not using contraceptives was also included. SPSS version 24.0 and Microsoft Excel were used for descriptive data analysis.

Results: A total of 200 married women were interviewed through structured questionnaires; 76.5% of them were uneducated. The most prevalent method of contraception was Oral Contraceptive Pills (23%); 31% of participants fell below the poverty line with monthly household income of PKR 20,000 or below. Majority (83.2%) of women showed positive attitude towards contraceptive use.

Conclusion: There is a need to create awareness about the use of contraceptive methods as this awareness is crucial to improve contraceptive prevalence rate of Pakistan.

Keywords: Contraceptive Agents; Contraceptive Prevalence; Family Planning Services.
Residential status of medical students as a factor affecting formative and summative academic performance in Forensic Medicine at Rehman Medical College, Peshawar, Pakistan
Authors: -Rehman Khalil-Ur , Faisal Rizwan , Qaisar Rizwan , Shah Mian Mujahid
Published: April 2021

Introduction: A rigorous characterization of the impact of residential status of medical students (hostelites vs. day scholars) on the particulars of their academic performance has been lacking in Pakistan.

Objective: To determine the relation of residential status of third year MBBS students to their academic performance in Forensic Medicine based on comparison of their pre-professional and professional examinations results during 2019.

Materials & Methods: A comparative study was conducted from August to October 2019 on the examination performance of third year MBBS students of Rehman Medical College, Peshawar in the subject of Forensic Medicine. The results of theory and viva pre-professional and professional examinations were compared and categorized by residential status of students (Hostelites or Day Scholars). Students were categorized into groups according to their academic performance. Descriptive and Comparative data analysis was performed by SPSS 22.0, keeping p≤0.05 as significant.

Results: No significant difference was found in the mean marks of hostelites and day scholars in pre-professional and professional examinations. The trend of significant improvement from pre-professional to professional examinations was similar in both groups, and it applied to both the theory and viva examinations. A significant correlation existed between the performance in two examinations among all students with no difference between the hostelites and day scholars.

Conclusion: Residential status of MBBS students had no effect on their academic performance in the subject of Forensic Medicine.

Keywords: Academic performance, Forensic Medicine, hostelites, day scholars
Spectrum of postoperative complications and histopathological findings of appendectomy in Rehman Medical Institute from 2017-2018
Authors: Khan Zubair Ahmad , Ateeq Hamza , Shamim Hira , Zahid Waqas , Majeed Shama , Saeed Aimen , Arshad Sahal
Published: April 2021

Introduction: Documentation of post-appendectomy complications along with histopathological findings help in clinical management of acute appendicitis.

Objective: To determine the postoperative complications occurring in appendectomy patients of a tertiary care hospital of Peshawar, Khyber Pakhtunkhwa, based on two-years archival data.

Materials & Methods: A descriptive study was conducted at Rehman Medical Institute, Peshawar, from January to February 2019 on 130 archival cases of appendectomies done from 2017-2018 to document postoperative complications and histopathological findings. Data were collected on a structured Performa consisted of demographic data, symptoms, complications, investigations performed, preoperative position of appendix, pathology and comorbidities. Descriptive data analysis was done with SPSS 25.0.

Results: The most common age group for acute appendicitis was 19 years (n=9, 6.9%) followed by 40 years (n=8, 6.2%); more patients were males (n=73, 56.15%) compared to females, (n=57, 43.85%). Patients presented with the common complaint of pain in right iliac fossa with nausea, (n=102, 78.5%), followed by generalized abdominal pain (n=20, 15.4%) and epigastric pain and vomiting (n=8, 6.2%). Retrocecal appendix was the most frequent site (75.4%); 52.3% of patients did not develop any postoperative complication.

Conclusion: Wound infection and pain were the commonest complications after surgery. Malignancy was rare.

Keywords: acute appendicitis, postoperative complications, histopathological finding, wound infection.
Histopathological examination of thyroid specimens - a single center study from Peshawar, Khyber Pakhtunkhwa
Authors: Khan Salman , Hayat Muhammad Khizar , Nasim Omer , Fahad Muhammad Shah
Published: April 2021

Introduction: Thyroid gland enlargement is a surgical problem that affects about a third of the world's adults. Thyroid enlargement is best diagnosed by histopathology of surgical specimen and can also give a clue about different pattern of diseases that include simple goiter, multinodular goiter, thyroiditis, adenoma, and last but not the least, carcinoma.

Objective: To determine presentation of thyroid lesions based on their histopathology in patients presenting to Rehman Medical Institute (RMI), Peshawar from August 2018 to July 2019.

Materials & Methods: This was a descriptive cross-sectional study, inclusive of all thyroid specimens, irrespective of age and gender, received in the Department of Pathology, Rehman Medical Institute (RMI), Peshawar, from August 2018 to July 2019.  Data were retrieved and analyzed for descriptive statistics in MS Excel.

Results: A total of 64 samples were collected; 56(87.5%) were non-neoplastic lesions while 08(12.5%) were neoplastic. 40(71%) multi nodular goiters, 11(19.64%) simple nodular goiter, 01(1.7%) case of Hashimoto’s thyroiditis, among neoplastic 04(50%) were found to be papillary carcinoma and 02(25%) each were follicular and medullary carcinoma. Female to male ratio was 5:3 or 1.67:1 in neoplastic lesions.

Conclusion: The most common cause of goiter was multinodular goiter. Among the neoplastic lesions, follicular adenoma was the commonest, while papillary carcinoma was the most common malignant lesions.

Keywords: Multinodular goiter, follicular adenoma, Papillary carcinoma, Fine needle aspiration cytology.
Duodenal perforation in an adult with uncorrected Tetralogy of Fallot
Authors: Ahmad Jamil , Bakhtiar Hira , Karim Maryam
Published: April 2021

Intestinal perforation is a common cause of acute abdomen presenting in the Accident & Emergency department. A rare case is presented of a 34-year-old male, known case of uncorrected Tetralogy of Fallot (TOF), developing sudden abdominal pain, bilious vomiting and jaundice.

The authors declared no conflict of interest. All authors contributed substantially to the planning of research, data collection, data analysis, and write-up of the article, and agreed to be accountable for all aspects of the work.
Corona pandemic overshadowing other diseases
Authors: Nameen Maimoona Sardar , Khan Laraib
Published: April 2021

The devastating effects of the Coronavirus 19 pandemic and its implications for human health in the short and long term are presented and discussed in brief with a view to create awareness and elicit suggestions for feasible solutions to the crisis.

The authors declared no conflict of interest. Both authors contributed substantially to the write-up of the editorial, and agreed to be accountable for all aspects of the work.
Noninvasive Transient Elastography identifies initial stage liver fibrosis & cirrhosis in Hepatitis B patients
Authors: Anwar Muhammad Naveed , Achakzai Humaira , Ullah Fahim , Kundi Rizwan Amin , Ayaz Zeeshan , Imran Asif
Published: April 2021

Background: Among the many non-invasive techniques performed on patients with Hepatitis B Virus (HBV) related fibrosis, the most appropriate results have been obtained using Transient Elastography (FibroScan) to measure liver stiffness. The accurate diagnosis of fibrosis related to HBV is essential for prognostic and therapeutic decisions and offset the limitations of liver biopsy.

Objective: To evaluate Transient Elastography (FibroScan) for detecting and staging hepatic fibrosis by comparing it with hepatic histopathology in patients with Hepatitis B at a tertiary care hospital of Peshawar.

Materials & Methods: A descriptive study was done in March-April 2020 at Rehman Medical Institute, Peshawar, based on retrospective data from May 2016 to March 2020 on 145 HBV positive patients with various stages of hepatic fibrosis who had undergone non-invasive FibroScan during their first visit. Routine demographic, clinical and laboratory parameters were analyzed to predict the existence or absence of advanced fibrosis. At the end of the evaluation, the samples were categorized as F0 (No fibrosis), F1 (Initial fibrosis without septa), F2 (Fibrosis with septa), F3 (Advanced fibrosis) and F4 (Severe fibrosis with cirrhosis, C1). Descriptive data analysis was done by SPSS 17.0.

Results: Out of 145 included patients of chronic hepatitis B, 110 were males and 35 were females. At initial stages the existing laboratory tools diagnosed chronic HBV-infected patients correctly, with minor fibrosis and cirrhosis. Independent indicators of liver fibrosis included platelet count, age, AST, ALT values and albumin; 80% of the patients were not affected by the disease, which means F0 was 80%. Yet some patients had fibrosis at different stages F1, F2, F3, F4 and C1. The FibroScan assessment revealed that out of 145 patients, only 11% patients were at stage F1 whereas the diagnostic value for F2, F3, F4, and C1 are ≤3% with F2=3%, F3=1%, F4=2%, and C1=2%.

Conclusion: FibroScan is an effective method to detect HBV-related fibrosis and cirrhosis; it provided accurate distinction between various stages of fibrosis in Hepatitis B patients.

Keywords: Cirrhosis, Liver; Hepatitis B; Liver Fibrosis; Carcinoma, Hepatocellular.
Comparison of growth indices in breast-fed and formula-fed infants and their correlation with zinc status
Authors: Durrani Mehwish , Abubakar Muhammad , Khan Fearoz , Durrani Mushyyada , Shafiq Muhammad
Published: April 2021

Introduction: Zinc has many effects on human’s multiple systems in the body, including gastrointestinal tract. It is essential for normal development, immune system and growth of an infant. Zinc deficiency increases the chances and severity of gastrointestinal tract and respiratory infections. Children are at high risk of zinc deficiency as their requirements increases with growth. The amount of zinc absorbed from infant formulae is considerably lesser than that absorbed from mother’s milk. The aim was to study the differences in the growth indices of breast-fed and formula-fed infants and also to look for the association of zinc, if any, with these indices.

Methodology: This cross-sectional study was performed from October 2017 to March 2018 in Peshawar, on 50 healthy infants {25 breast-fed infants (BFI) and 25 formula-fed infants (FFI)}. The infants' weight, height, BMI, head circumference and skinfolds (biceps and triceps) were recorded. Blood samples of all the infants were collected for zinc assay. Data were collected in an MS Excel sheet and descriptive data analysis was done by Minitab version 16.

Results: It was observed that the head circumference (cm) of FFI was significantly higher (40.32± 2.34) in comparison to BFI (38.12±4.46) whereas SDS weight, SDS BMI, biceps and triceps measurements did not reveal any significant difference in the two groups. The variables showing a significant positive correlation with zinc were age (r = 0.328, p=0.02) and SDS height (r= 0.274, p= 0.05) while SDS weight, SDS BMI, biceps and triceps measurements were not correlated with zinc status.

Conclusion: All the growth indices except head circumference of both breast-fed and formula-fed infants were comparable. Similarly, all these indices except SDS height were not associated with the levels of zinc during early infancy showing that zinc status does not affect the growth of infants at least in the early phase of life.

Keywords: Zinc, Growth indices, Breast-feeding, Formula feeding
Psychology and Language Learning: The Past, the Present and the Future
Authors: Dörnyei Zoltán
Published: April 2021

This paper provides a broad overview of the development of the domain of ‘psychology in language learning’ (PLL). It discusses the linguistic dominance of the past, the growing influence of psychology in the present, and the challenges for the future. The author also proposes a research agenda aimed at making the process of L2 learning and teaching more principled and effective.
Willingness to Communicate in L2: Persons’ Emerging Capacity to Participate in Acts of Meaning Making with One Another
Authors: Kubanyiova Magdalena , Yue Zhen
Published: April 2021

This study advances research into individuals’ willingness to communicate in an additional language (L2 WTC) in classroom settings by departing from existing inquiry in two ways. First, it takes a multidimensional view of an “individual” in the classroom by integrating students’ various identities as persons engaged in meaning making with others across different social worlds and over time. Second, it broadens the epistemological scope of current research by situating the study of WTC in students’ actual acts of L2 communication in the classroom and in their larger sociocultural settings. Adopting broad principles of grounded theory ethnography, this study examined Jenny (pseudonym), a university student who was attending a general English course at her institution in mainland China. Data came from ethnographic classroom observations and life-story and photo-based interviews. The findings offer a refashioned definition of what it means to be willing to communicate in an L2 and how such willingness shapes the quality of one’s investment in acts of L2 meaning making and L2 learning in communal relationships with others.
Vor tids indføring?
Authors: Iversen Stefan
Published: April 2021

Anmeldelse af Jens E. Kjeldsen: Vor tids retorik. Indføring i moderne retorisk teori og metode. København: Praxis, 2018
Delade meningar. Retorisk flertydighet och den pluralistiska publiken i politiska förnyelseprocesser
Authors: Bruhn Tommy
Published: April 2021

This thesis is an inquiry into rhetorical ambiguity as a property of utterances addressing composite, heterogeneous audiences. The purpose is to develop conceptual tools to analyse ambiguous communicative acts for the outcomes they make possible. The thesis proceeds from the assumption that utterances are purposeful and fundamentally social acts, always part of an ongoing social dialogue. As such, an utterance can be understood as rhetorically ambiguous when it can mean different things to different audiences, in its context of enunciation. The first of the two analyses performed concern Lars Werners speech at the 1990 congress of the left wing, then communist party Vänsterpartiet kommunisterna. It shows that Werner’s speech performed a subtle diplomacy in the deep ideological conflict within the party at the time, by verbalisations that were pragmatically ambiguous in regards to the different ideological positions espoused by participants in the renewal debate. The second analysis shows that Fredrik Reinfeldt, at the 2005 right-wing Moderaterna party convention, gave a speech that was ambiguous on the purpose of the party reform platform that he advocated. By his arguing in ambiguous words and grammar, the nature of the party reform, as it was implied in the speech, could be taken as a genuine reform of party identity and goals, or as a strategic reformist position aiming either toward the partys’ traditional conservative ends or toward visionary liberal ends. Complementary analyses of audience reception of both speeches corroborates some of the findings of the primary speech analyses. The analyses show that ambiguous utterances can have the function of rhetorically orchestrating divergent audience segments toward collective actions beyond their direct, local responses. I argue that conceptualising the ambiguous utterance as an act of mediation between different positions on a common problem, can unveil what developments of the controversy the act can enable rhetorically. Specifically, I show how Werner’s speech could persuade his composite audience to adopt a common pluralistic radical reformist identity, and accept dropping the communist label from the party name. I also show how Reinfeldt’s speech could persuade the constituent parts of his composite audience that his renewal platform was directly aligned with their divergent personal political goals, allowing them to commonly try to implement its policies. The findings of this thesis has implications for the theory of the composite audience. I argue for treating the composite audience as a dualistic phenomenon: Both as an addressed aggregation of different constituent parts, composed by virtue of being simultaneously addressed, and consequently as an articulated community. I argue that this perspective can be useful to uncover the roles, relationships and order that an utterance implies, and has the rhetorical potential to bring about in the future development of the addressed community.
Making Angry Public Rhetorics Work Better for a Global 'Us'
Authors: Condit Celeste M.
Published: April 2021

In the twenty-first century, as throughout human history, anger has played a pivotal role in governance and international affairs. This essay contributes to the substantial scholarly literature on public emotion by summarizing an integrative analysis of public anger built both on multi-disciplinary literatures theorizing emotion and upon three case studies surrounding the attacks now commonly labelled “9/11.” Examples from the rhetorics of Osama bin Laden, President George W. Bush, and Susan Sontag illustrate the predispositional complex of anger well, because the elements of that complex are evident among all three rhetorics, despite the dramatic differences in culture, ideology, and positionality of the rhetors from whom they emanate. The essay concludes by urging the development of conditions and rhetorical practices that would enable global anger to serve its valuable adjudicatory functions rather than to reprise endlessly its function of rallying peoples to attack each other
Nonfictionality, Function, and Salience – Or, Affect, Ethics, Aesthetics and Huntington’s Disease in Saturday and Inside the O’Brien
Authors: Phelan James
Published: April 2021

Focusing on different treatments of the same nonfictional entity, Huntington’s disease, in two global fictions, Ian McEwan’s Saturday (2005) and Lisa Genova’s Inside the O’Briens (2015), this paper seeks to understand the affective, ethical, and aesthetic dimensions of crucial problematic moments in each. It deploys the concepts of status (fictional, nonfictional, or a blurring of the two), function (how does the particular element contribute to the larger narrative purpose) and salience (how significant is that function for that larger purpose) in order unpack the rhetorical logic of those passages. This unpacking leads to a more positive view of McEwan's construction of Saturday than the one offered by many of McEwan's previous critics as well as a general defense of Genova's construction of Inside the O'Briens. More generally, the essay offers new insights into the interaction of local nonfiction and global fiction
Temaintro: Retorik, sanser, følelser
Authors: Iversen Stefan , Lund Marie , Madsen Carsten , Bjerggaard Nielsen Esben
Published: April 2021

Introduktion til temanummer "Retorik, sanser, følelser"
Känslans platser. Topikerna för pathos i Aristoteles Retoriken
Authors: Lindqvist Janne
Published: April 2021

Our understanding of Aristotle’s Rhetoric is still incomplete and distorted. This is especially true concerning his analysis of the specific topics of pathos that make up a significant part of the second book of the text. Even though this part of the text is almost twice as long as the analysis of the common topics, the discussion has attracted surprisingly small scholarly interest, at least as viewed as an example of a list of topics, as the researchers that have aspired to an understanding of “the topics” as such have almost all ignored this part of the text. The purpose of this essay is to lay out the grounds for such a study. The result of the essay is firstly a distinction between two kinds of specific topics, here somewhat ponderously labeled schematic and concrete specific topics. With these as a starting point it is possible to make a further distinction between three general specific topics here named subject, stimulus and agent. These three schematic topics could, it is finally suggested, be as useful in the 21:st century as they were in an Athens of the 4th century BCE
The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing
Authors: Parwati Ni Made Suwitri , Muslimin Muslimin , Adam Rosida , Totanan Chalarce , Yamin Nina Yusnita , Din Muhammad
Published: April 2021

This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.
Economic expectations and private investment decision for the Peruvian consumer sector 2010Q4-2020Q1: Preliminary analysis under COVID-19 scenario
Authors: Miranda-Peralta Jorge Marcelo , Rivera-Mallma Leon , Rodríguez-Giraldez Wiliam
Published: April 2021

This work estimates the relationship between the economic expectations given by Tobin's q variables, terms of exchange and 3-month economic expectations with private gross investment for the period from the first quarter of 2010 to the first quarter of 2020, under the stress scenario of the COVID-19 pandemic. Through an econometric model, results were obtained such as that the variation in private gross investment VIBP has an inertial behavior with a coefficient of 0.258791, shadow cost of capital or q of Tobin QTC with a coefficient of -0.03213, as well as terms of TI exchange with a coefficient of 0.805618. This indicates that the private investment decision by the companies analyzed depends on factors such as economic expectations, the inertial effect of investment and the shadow cost of capital expressed in Tobin's q.
Financial services authority on profitability with external factors as moderating variables at regional development banks in Indonesia
Authors: Rachim Reslianty , Riadi Sukisno Selamet , Paminto Ardi , Defung Felisitas , Suharto Rahcmad Budi , Setini Made
Published: April 2021

Analyzing the effects of Internal Factors, Local Government Interventions, External Factors and Policies of Bank Indonesia and the Financial Services Authority on Profitability with External Factors as Moderating Variables at Regional Development Banks in Indonesia. Sample this research is a Regional Development Bank of 24 Banks with research data from 2010 to 2018. A total of 24 Regional Development Banks throughout Indonesia were sampled from 2010 to 2018, so the observation data in this study includes 216 research data and there are 80 outlier data so that the data processed in this study with 136 data processed in the study. Analysis of the data in this study used Structural Equation Modeling with Warp PLS Program and internal actors gave a significant influence on profitability, Intervenes local government gave insignificant influence on profitability, External actors gave a significant influence on profitability, policy Bank Indonesia and financial services authority gave insignificant influence on profitability, Policy Bank Indonesia and financial services authority gave a positive and insignificant influence on profitability with external factors as moderation at the Regional Development Bank in Indonesia.
Auditors’ perceptions of their roles and responsibilities: The impact of exposure to litigation risk
Authors: Al-Dhubaibi Ahmed Abdullah Saad
Published: April 2021

The purpose of this study is to investigate the perception of auditors regarding their responsibilities and potential liabilities to third parties in the case of failure to detect fraud/material misstatements and report the findings to the appropriate party. The study proposes that auditors’ perception of their own responsibilities will depend on the level of litigation threat expected by the auditor based on his or her position in the audit firm. The questionnaire was sent to the big 4 audit firms, the global audit firms other than the big 4, and to 189 different sized local audit firms registered with the Saudi Organization of Certified Public Accountants (SOCPA). The findings of this study revealed significant variations among auditors with regards to their perceptions of their own responsibilities and liabilities to financial statements’ users affected by their expected level of exposure to litigation risk.
Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine
Authors: Svirko Svitlana , Hordiienko Larysa , Trosteniuk Tetiana , Andrusiv Uliana , Rudnychenko Svitlana , Cherchata Anzhela
Published: April 2021

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.
The effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks
Authors: Jodeh Ibraheem N. M.
Published: April 2021

This research aims to study the effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks by measuring the effect of the number of employees, total training expenditures, the total of salaries and rewarding workers and the total expenditures of workers in Jordanian banks on improving the effectiveness of the accounting information system in Jordanian banks through the net profit after tax deduction for the years from 2010 to 2019. The results of the study indicate that there is a statistically significant effect at the level of confidence of 5% for the number of employees, total training expenditures, and total employee expenditures on improving the effectiveness of the information system in Jordanian banks and the absence of a statistically significant relationship to the effect of total salaries and remunerations of workers, as the parameter was -5.934. The study recommended measuring the effect of the human resources cycle in improving the effectiveness of the information system in Jordanian banks in terms of liquidity and solvency, and in other business sectors.
Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants
Authors: Monteiro Albertina Paula , Cepêda Catarina , Silva Amélia
Published: April 2021

The role accounting plays in decision-making in business is a broad topic that has driven academics. This paper is grounded on decision and utility theories. It investigates the Certified Accountants' perception of financial information (FI) usefulness and the company's performance. Based on data collected through a survey applied to certified accountants, this study develops and evaluates an original theoretical model using the Structural Equations Model (SEM). The results reveal that manager's gender and academic qualifications influence the perception of FI utility. Non-owner managers and older companies also attach more significance to FI in decision making. The managers who attribute the most usefulness to FI in decision-making are those of companies with higher performance. Additionally, the results show that the FI usefulness is a mediator variable in the relationship between the characteristics above and company performance. This research helps all stakeholders improve decision-making, studying past events with FI to predict future results and consequently increase the company's success.
Analyzing the cash conversion cycle relationship with the financial performance of chemical firms: Evidence from Amman Stock Exchange
Authors: Obeidat Mohammed Ibrahim Sultan , Almomani Tareq Mohammad , Almomani Mohammad Abdullah
Published: April 2021

The main purpose of the study is to investigate whether the cash conversion cycle has an impact on the financial performance of listed chemical firms in Amman Stock Exchange. To achieve the objectives of the study, data covering the period 2010-2019 of 5 among a total of 6 listed chemical firms were collected and used in analysis and hypotheses testing. The excluded firm was eliminated because its information was incomplete along the study period. Return on equity and earnings per share were used as indicators for financial performance in a separate form. The study involved two hypotheses, and both hypotheses were tested under the 95 percent level of confidence. Descriptive statistics including the mean and variance, in addition to correlation, were used in data analysis. Using both of the multiple and single regression models, the study showed that the cash conversion cycle had a significant impact on the financial performance of firms. Moreover, both of the controls were found significantly affecting the financial performance.
Determinants of enterprise risk management disclosures: Evidence from insurance industry
Authors: Abbas Dirvi Surya , Ismail Tubagus , Taqi Muhamad , Yazid Helmi
Published: April 2021

The aim of this study is to determine if there is a relationship between the number of commissioners on the committee, ownership concentration, the Risk Management Committee, business size, and leverage on enterprise risk management. Take, for example, insurance companies listed on the Indonesia Stock Exchange. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the website of the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. Although business size had an effect on enterprise risk management transparency, board size, stake concentration, the risk management committee, and leverage had little effect. By integrating the variables Board of Commissioners Size and Ownership Concentration, as well as employing dynamic equation modeling to examine the above relationships, which have been overlooked in previous analyses, and analyzing more recent evidence from a developed world perspective, this study contributes to the management accounting literature and organization theory. The findings would be useful to Indonesian practitioners, especially those in management positions in insurance companies and financial institutions.
Optimizing the cost of accounting work and financial rules within the framework of outsourcing
Authors: Alkarawy Heyder G. Wannes , Alaallah Abduuljasem Abbas , Al-Sultani Mohammed Madlool , Ostrovskaia Olga Leonidovna
Published: April 2021

This study aims to propose and apply a systematic and descriptive presentation of the costs of administrative coordination and organizational costs for a third-party company in the manufacturing enterprises of individual business functions. As for the procedures, it is a bibliographic research, based on Design Science Research, which proposes a new artifact based on the review of the literature and which starts to be applied based on the Iraqi Financial Control Council and Financial rules followed to achieve financial discipline. Special methods in which it was chosen to apply techniques such as observation, it is a practical means of cognition determining costs revenue that help to understand and identify the problems of the implementation of the main functions of financial, accounting and administrative performance. The research proposes the classify costs according to the types of industrial objects, contracts, and agreements based on the requirements of standard No. 1 “Measurement of performance results under employment contracts.
The effect of compensation and career development on lecturer job satisfaction
Authors: Permana Angrian , Aima M. Havidz , Ariyanto Eny , Nurmahdi Adi , Sutawidjaya Ahmad Hidayat , Endri Endri
Published: April 2021

This study aims to determine the effect of compensation on job satisfaction, career development on job satisfaction, and the effect of compensation and career development together on lecturer job satisfaction at private universities. This research uses quantitative methods with a total sample of 98 people spread across private universities in Serang City with B and C accreditation. The analytical tool used in this study uses multiple regression with the SPSS version 24 tool. The results of this study are compensation influences on lecturer job satisfaction, career development influences on lecturer job satisfaction, and compensation and career development together influence lecturer job satisfaction.
The antecedents of audit quality: The input-process-output factors
Authors: Syam M. Ardiansyah , Ghozali Imam , Adam Adam , Merawati Endang Etty
Published: April 2021

This paper is intended to explore the manifestation of attributes in reflecting audit quality as set by International Auditing and Assurance Standard Board (IAASB). This research focuses on the attributes of Input-Process-Output factors for engagement (auditor) and firm (public accounting firm) level. The input factors considered are: values, ethics, and attitude, knowledge, skill and experience. The process factors considered are: audit process, and quality assurance. The output factor considered is the audit report. The data gathered from 250 senior auditors who work in 100 public accounting firms in Indonesia. The data analysis and hypotheses testing were processed using Second Order Confirmatory Factor Analysis - Structural Equation Model (SEM) - SmartPLS 3.0. The results of the study confirmed that input, process, and output factors manifest the audit quality. All attributes of values, ethics and attitude for engagement and firm level, positively manifest the audit quality. All attributes of knowledge, experience and time, for engagement and firm level, positively manifest the audit quality. All attributes of audit process and quality assurance, for engagement and form level, positively manifest the audit quality. All attributes of output (audit report), for engagement and firm level, positively manifest the audit quality.
Determinants of corporate cash holdings: Evidence from the Moroccan market
Authors: Mouline Boubker , Sadok Hicham
Published: April 2021

Determining cash holdings is amongst the most important financial decisions made by heads of corporations. This decision relies on theoretical convictions and views as well as firm specific characteristics. This article analyzes the determinants of cash management in Moroccan corporations. By mobilizing all the theories of optimal financial structure, our research attempts to focus on the field of knowledge in the financial management of cash surpluses. No analysis has been carried out concerning cash and cash equivalents in Moroccan firms. These results could, therefore, contextualize the existing knowledge in this research theme and better understand the behavior of companies and their main trends in terms of cash flow, as well as the objectives and motivations of managers. The sample studied consists of 42 Moroccan companies, which are all publicly traded on the Casablanca Stock Exchange over 13 years (2007-2019). This research uses an empirical econometric study based on a positivist approach with a hypothetical-deductive method. We use panel regression analysis and perform all the necessary tests to determine the exact nature of this dataset. Our results show some evidence that a strong positive correlation exists between liquidity level and cash-flow as well as family shareholding. It is also found that the cash holdings of these companies are significantly negatively affected by how large or small the firm is, working capital requirement, debt leverage, as well as growth opportunity of the firm.
Multiple Intelligences among Ninth-Grade Students in the Sultanate of Oman
Authors: Al Hosni Afraa Ali , Al-Manthari Rayya Salim
Published: April 2021

This study aimed to examine the multiple intelligences among the ninth-grade students in the North Al Batinah Governorate in the Sultanate of Oman. The study sample contained 112 randomly selected students. For the purposes of this study, the researchers designed two multiple intelligences scales, consisting of the eight types of intelligences: linguistic-verbal, visual-spatial, logical-mathematical, interpersonal, naturalistic, bodily-kinesthetic, intrapersonal, and rhythm-musical. Each type of intelligence includes 8 descriptive items, with a total of 64 items for the whole scale. The results showed that the first, second, and third ranks came in favor of interpersonal intelligence, mathematical-logical, and visual-spatial, respectively, among students in general, whereas the results also revealed that interpersonal intelligence, logical-mathematical, and naturalistic were ranked in the first three ranks among male students. The interpersonal intelligence, visual-spatial intelligence, and the mathematical-logic intelligence were ranked in the first three places, respectively, among the female students. The results showed there are statistically significant differences at the 0.05 significance level between the arithmetic means of students in multiple intelligences due to the gender variable in favor of women in each of the visual-spatial and intrapersonal intelligences. Based on the findings of the study, a number of recommendations were proposed, most notably the following: Applying multiple intelligences scales at the beginning of each academic year, classifying students according to their intelligence to build and implement lesson plans in light of these classifications, preparing educational curricula in light of students’ multiple intelligences to take into account the differences between them, diversifying the learning environments according to the intelligence differences among students, conducting diagnostic studies for the prevalent multiple intelligences among all students in all classes and educational stages, and engaging in studies that test the effectiveness of employing the theory of multiple intelligences and its educational applications in developing language and intrapersonal skills and enhancing academic achievement.
Automatic Music Genre Classification and Its Relation with Music Education
Authors: Ceylan Hasan Can , Hardalaç Naciye , Kara Ali Can , Hardalaç Fırat
Published: April 2021

Because the classification saves time in the learning process and enables this process to take place more easily, its contribution to music learning cannot be denied. One of the most valid and effective methods in music classification is music genre classification. Given the rapid progress of music production in the world and the significant increase in the number of data, the process of classifying music genres has now become too complex to be done by humans. Considering the successful results of deep neural networks in this field, the aim is to develop a deep learning algorithm that can classify 10 different music genres. To reveal the efficiency of the model by comparing it with others, we make the classification using the GTZAN dataset, which was previously used in many studies and retains its validity. In this article, we use a convolutional neural network (CNN) to classify music genres, taking into account the previous successful results. Unlike previous studies in which CNN was used as a classifier, we represent music segments in the dataset by mel frequency cepstral coefficients (MFCC) instead of using visual features or representations. We obtain MFCCs by preprocessing the music pieces in the dataset, then train a CNN model with the acquired MFCCs and determine the success of the model with the testing data. As a result of this study, we develop a model that is successful in classifying music genres by using smaller data than previous studies.
Effect of Isolated Serum from Breast Cancer Patients with Pectoral Nerves Block on Breast Cancer Cell Line (MDA-MB-231) Apoptosis Index
Authors: Amani Davar , Memary Elham , Samsami Majid , Zangoue Malihe , Shirian Sadegh , Motevalli Seyed Hassan , Ghasemi Nazanin , Mirkhesthti Alireza
Published: April 2021

Background: Breast cancer (BC) is the most frequent cause of cancer death in women. The thoracic pectoral nerve (PECS) block has been described as the gold standard analgesic modality for BC surgery. It has been previously reported that PECS is associated with decreased BC recurrence post-mastectomy. Although several anesthetic drugs and techniques are used in surgical oncology, their effects on the behavior of cancer cells are yet to be known and the key question of whether the anesthetic technique affects cancer outcome remains unresolved. Objectives: Since anesthetic drugs and techniques and post-operative pain may affect BC recurrence, this study aimed to determine whether the anesthetic choice and technique, PECS II block, affects in vitro apoptosis of the MDA-MB-231 BC cell line. Methods: Twenty-two female BC patients, 20 to 75-years-old, with the same pathologic grades were included in this study. The patients were randomly divided into two groups. The first group received propofol general anesthesia (PGA) associated with PECS and the second group received standard PGA. Blood was sampled pre and post-operation from all patients. The sera were isolated and then exposed to the MDA-MB-231 human BC cell line. The mean percentage of apoptosis indices was analyzed by flow cytometry using Annexin V-fluorescein isothiocyanate 24 hours after treatment with patients’ sera. Results: A significant decrease was seen in the mean viability percentage of BC cell line in the PECS group, besides a significant increase in the mean percentage of necrosis and late apoptosis indices compared to the control group after exposure to sera collected from patients post-operation. Intra-group analysis of the control group showed that the exposure of the tumoral cell to post-operation sera resulted in a significant increase in the mean percentage of necrosis and late apoptosis index compared to pre-operation sera exposure. In the PECS group, the exposure of the tumoral cell to post-operation sera resulted in a significant increase in the mean percentage of cell viability and late apoptosis index compared to pre-operation sera exposure. Conclusions: In conclusion, anesthesia and BC surgery may induce apoptosis indices in the MDA-MB-231 human BC cell line. We also found that sera collected from PECS II block patients with BC could induce more apoptosis in the MDA-MB-231 cell line compared to collected sera from systemic analgesia alone after BC surgery.
Effect of Psycho-Socio-Spiritual Strategies on Hope Level of Patients with Cancer: A Narrative Review
Authors: Azizi Marzieh , Elyasi Forouzan , Naghizadeh Somayyeh , Mohammadi Azam , Kamali Mahsa , Shirzad Mahboobe
Published: April 2021

Context: Cancer diagnosis and its therapeutic methods can lead to considerable psychological problems and decrease the levels of hope in patients. Due to the considerably important multidimensional effects of hope on the life of patients with cancer, this study aimed to assess the effect of psycho-socio-spiritual strategies on the hope level of patients with cancer. Evidence Acquisition: In this narrative review, electronic databases were searched including Google Scholar, Scientific Information Database, Magiran, PubMed, ScienceDirect, Web of Science (ISI), Ovid, and Scopus. Those articles published between 1978 and 2020 were retrieved and assessed through the abstract and full-text appraisal. Finally, 74 articles were included in this study. Results: Psycho-socio-spiritual strategies for affecting the hope level of patients with cancer were classified as follows: (1) psychological interventions (psychotherapy, counseling, coping skills training, stress management training, crisis management, individual or group supporting therapy, hope therapy, and psychoeducational interventions); (2) social interventions (social and family support intervention); and (3) spiritual interventions (logotherapy, religion therapy, and praying). Conclusions: Due to the chronic nature of cancer disease, in addition to the important role of pharmacological treatment such as chemotherapy and radiotherapy, considering non-pharmacological approaches such as hope-fostering interventions for these patients is essential and can lead to a better quality of life.