Ethics And The Accounting Profession In Malaysia

Ethics, of late, had aroused significant interest amongst practitioners and academics alike. The collapse of Enron, the largest energy‐trading company in the US had jolted the profession out of its complacency and serves a warning that all is not well with the profession. It is under scrutiny! The message is clear, if accountants want to be relevant, they have to be more diligent and ethical. This paper reports on an empirical research carried out to understand the impact of the implementation of the By‐Laws (On Professional Conduct and Ethics) isued by the Malaysian Institute Of Accountants to its members. We use structured interviews and questionnaires and were able to solicit resources from 92 respondents out of 110 approached. We looked at five issues – whether respondents knew the existence of the By‐Laws, how much they knew about it, how much they understood its provisions, why they follow certain principles enshrined in it and how often they refer to it when faced with conflicts which were addressed by the By‐Laws. From the study, we found that the By‐Laws have no significant influence over their actions and behavior. This was due to the fact that most of them were ignorant of the By‐Laws. As such many were unaware of the provisions contained in it. even amongst those who were aware, not many refer to it when faced with ethical dilemma. Any adherence to the provisions of the By‐Laws were either coincidental or by default due to them being a universally accepted deeds.

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Women’s lives in times of Zika: mosquito-controlled lives?

Cadernos de Saúde Pública ◽

10.1590/0102-311x00178917 ◽

2018 ◽

Vol 34 (5) ◽

Cited By ~ 7

Author(s):

Ana Rosa Linde ◽

Carlos Eduardo Siqueira

Keyword(s):

Coping Strategies ◽

Sampling Technique ◽

Well Being ◽

Snowball Sampling ◽

Structured Interviews ◽

International Agencies ◽

The Us ◽

Women's Lives ◽

Heavy Burden ◽

The Impact

Zika virus infection during pregnancy is a cause of congenital brain abnormalities. Its consequences to pregnancies has made governments, national and international agencies issue advices and recommendations to women. There is a clear need to investigate how the Zika outbreak affects the decisions that women take concerning their lives and the life of their families, as well as how women are psychologically and emotionally dealing with the outbreak. We conducted a qualitative study to address the impact of the Zika epidemic on the family life of women living in Brazil, Puerto Rico, and the US, who were affected by it to shed light on the social repercussions of Zika. Women were recruited through the snowball sampling technique and data was collected through semi-structured interviews. We describe the effects in mental health and the coping strategies that women use to deal with the Zika epidemic. Zika is taking a heavy toll on women’s emotional well-being. They are coping with feelings of fear, helplessness, and uncertainty by taking drastic precautions to avoid infection that affect all areas of their lives. Coping strategies pose obstacles in professional life, lead to social isolation, including from family and partner, and threaten the emotional and physical well-being of women. Our findings suggest that the impacts of the Zika epidemic on women may be universal and global. Zika infection is a silent and heavy burden on women’s shoulders.

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IQOS Marketing in the US: The Need to Study the Impact of FDA Modified Exposure Authorization, Marketing Distribution Channels, and Potential Targeting of Consumers

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph181910551 ◽

2021 ◽

Vol 18 (19) ◽

pp. 10551

Author(s):

Carla J. Berg ◽

Lorien C. Abroms ◽

Hagai Levine ◽

Katelyn F. Romm ◽

Amal Khayat ◽

...

Keyword(s):

Young Adults ◽

Tobacco Product ◽

Target Market ◽

Direct To Consumer ◽

Tobacco Regulation ◽

The Us ◽

Potential Impact ◽

Promotional Strategies ◽

And Behavior ◽

The Impact

IQOS, the leading heated tobacco product globally, recently received ‘reduced exposure’ authorization from the US Food and Drug Administration. Independent research focusing on IQOS marketing and potential impact on consumers’ perceptions and behavior, and ultimately public health, is critical. The literature to date has underscored several concerns. First, Philip Morris’s (PM’s) marketing distribution requires scrutiny, particularly given its innovative promotional strategies. For example, IQOS is distributed via unique points-of-sale (POS; e.g., specialty and pop-up stores, “corners” in convenience stores) and uses various other opportunities (e.g., social media, sponsored events, direct-to-consumer). Second, although PM claims that IQOS’ target market is current combustible tobacco users and not young people, the literature indicates that in some populations, IQOS use is equally prominent among smokers and nonsmokers, and that specific subgroups (e.g., young adults, women) are targeted. Third, the impact of IQOS’ use of ad content promoting IQOS health benefits must be studied (e.g., how consumers interpret modified exposure messages). In conclusion, surveillance of IQOS marketing, particularly following reduced exposure authorization, is critical for obtaining valuable data to estimate population impact, particularly among population subgroups (e.g., young adults), and inform future tobacco regulation. These considerations have implications beyond IQOS—to other products and companies.

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Trauma and Religious Complexity in Later Life

Innovation in Aging ◽

10.1093/geroni/igaa057.1339 ◽

2020 ◽

Vol 4 (Supplement_1) ◽

pp. 415-415

Author(s):

Rennae Wigton ◽

Shannon Jones ◽

Austin Prusak ◽

Andrew Futterman

Keyword(s):

Older Adults ◽

New York ◽

New England ◽

Later Life ◽

Severe Trauma ◽

Great Distance ◽

Structured Interviews ◽

Personal Vulnerability ◽

And Behavior ◽

The Impact

Abstract The present study examines the impact of traumatic life events on religious complexity in later life. We anticipated that those older adults experiencing stressors that produce significant personal vulnerability (e.g., life threatening illnesses) demonstrate reduced complexity of belief and behavior (e.g., less belief with doubt). From a sample of 278 semi-structured interviews of older adults (aged 55-101 years-old.) from six New England and New York states, we analyzed 166 interviews using grounded theory (Strauss & Corbin, 1990). Individuals who experienced trauma related to war, close familial loss, and/or severe physical illness tended to be “true believers,” (i.e., adhere to rigid belief orthodoxy; Hoffer, 1950). By contrast, those who experienced less severe trauma (e.g., minor illness, job loss) were less apt to describe rigid belief. Temporal proximity of trauma was not consistently associated with greater complexity of belief and behavior, in the sense that with great distance from trauma, individuals were able to “work through” their experiences of trauma, and thereby increase complexity of belief and behavior. This is consistent with findings by Harris and Leak (2015), Krause and Hayward (2012), and Wong (2013) that suggest that trauma leading to personal vulnerability leads to long-term physical, mental, behavioral, and spiritual deficits that rigid religious belief and behavior help to offset. These findings are discussed in terms of psychological theories of grief resolution, personal coping, and terror management.

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THE INFLUENCE OF NEWS CONSTRUCTION AND NETIZEN RESPONSE TO THE HOAX NEWS IN ONLINE MEDIA

10.31227/osf.io/e5db3 ◽

2018 ◽

Author(s):

dendysuseno ◽

Prahastiwi Utari ◽

Sri Hastjarjo

Keyword(s):

Significant Influence ◽

Mass Communication ◽

Communication Theory ◽

Descriptive Analysis ◽

Online Media ◽

Online Data ◽

Quantitative Descriptive Analysis ◽

Quantitative Descriptive ◽

And Behavior ◽

The Impact

AbstractThis study aims to determine the effect of news in online media on the thoughts and behavior of a person, because the impact is very strong in shaping public opinion. This study uses communication theory, mass communication, news construction, netizen response, online media. The research method used quantitative descriptive analysis with online data collection techniques. Conclusion of research (1) News construction have positive effect to reporting hoax in online media, meaning that news construction which is loaded and created by online media will influence hoax news dissemination. (2) The netizen response positively affects the news of hoaxes in the online media, meaning more and more netizens respond to hoax news, hoax news will be wider and wilder. (3) News construction and netizen responses have a positive and significant influence on hoax news in media online, meaning that these two variables give a significant influence in the preaching of hoax in online media.

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FM perceptions on occupant impact and the shaping of occupant engagement practice

Facilities ◽

10.1108/f-03-2017-0027 ◽

2019 ◽

Vol 37 (11/12) ◽

pp. 762-779

Author(s):

Cristian Roberto Valle ◽

Elli Verhulst ◽

Ida Nilstad Pettersen ◽

Antje Junghans ◽

Thomas Berker

Keyword(s):

Energy Efficient ◽

Energy Use ◽

Structured Interviews ◽

Content Type ◽

Energy Efficient Buildings ◽

Theoretical Perspectives ◽

Core Function ◽

And Behavior ◽

The Impact ◽

Practical Implications

Purpose This paper aims to apply frame analysis to explore the mental models by which building managers interpret the impact of building occupants on energy use and rationalize their approach to occupant engagement. Design/methodology/approach Findings from four energy-efficient buildings (two schools and two office buildings) in Norway are presented. The methodology includes individual semi-structured interviews with both operational and strategic facilities managers Findings Concepts and theoretical perspectives with the potential to shape the building managers’ perceptions include technical knowledge and expertise, management responsibilities, familiarity with occupant routines and understanding of energy-efficient technologies. No significant impact was attributed to the actions of occupants in the areas of comfort, core function and behavior. Significant impact was attributed to their movement and presence. Perceptions of impact were found to influence, yet not determine, the building managers’ choices of practice. Practical implications Factors with the potential to affect the adoption of occupant engagement initiatives were highlighted. This study pointed to the role that automation and centralization can play in influencing facilities managers to rescind from their management responsibilities. Originality/value To the knowledge of the authors, this is the first study to use framings in thoughts to investigate the process by which facilities managers rationalize occupant engagement, in relation to their perception of occupant impact on energy use.

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Psychological Impact of Parkinson Disease Delusions on Spouse Caregivers: A Qualitative Study

Brain Sciences ◽

10.3390/brainsci11070871 ◽

2021 ◽

Vol 11 (7) ◽

pp. 871

Author(s):

Caroline J. Deutsch ◽

Noelle Robertson ◽

Janis M. Miyasaki

Keyword(s):

Qualitative Study ◽

Thematic Analysis ◽

Psychological Impact ◽

Well Being ◽

Interdisciplinary Teams ◽

Structured Interviews ◽

Clinical Interviews ◽

Spouse Caregivers ◽

And Behavior ◽

The Impact

There is growing research on carers of people with Parkinson’s disease (PD) experiences. However, the impact on carers by PD delusions is not specifically examined. We conducted a qualitative study using semi-structured interviews of spouse carers of PD patients with delusions. Thematic analysis was employed using MAXQDA 2018. Twelve spouse participants (SPs) were interviewed. Four themes emerged: Managing incredulity: trying to make sense of delusion content; Hypervigilance: constant alertness to bizarre and threatening discourse and behavior; Defensive strategizing: anticipating delusions and potential consequences; Concealing and exposing: ambivalence about disclosing the effect of delusions yet wanting support. SPs reported effects on their emotional well-being and marital relationship and challenges to an orderly, predictable life. SPs were reluctant to share their experiences due to delusion content (often infidelity and sexual in nature) and a desire to protect their spouses’ image. SPs’ awareness of the potential for delusional thought was low prior to their occurrence. Conclusions: education surrounding potential neurobehavioral changes should occur for patients and carers. Clinicians should be aware that the impact of delusions on carers is often greater than disclosed in clinical interviews. Interdisciplinary teams speaking separately to spousal carers may improve disclosure and delivery of appropriate psychological support.

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The Influence of News Construction and Netizen Response to the Hoax News in Online Media

Jurnal The Messenger ◽

10.26623/themessenger.v10i2.782 ◽

2018 ◽

Vol 10 (2) ◽

pp. 162 ◽

Cited By ~ 3

Author(s):

Dendy Suseno Adhiarso ◽

Prahastiwi Utari ◽

Sri Hastjarjo

Keyword(s):

Significant Influence ◽

Mass Communication ◽

Descriptive Analysis ◽

Online Media ◽

Online Data ◽

Quantitative Descriptive Analysis ◽

Quantitative Descriptive ◽

And Behavior ◽

The Impact ◽

Positive Effect

This study aims to determine the effect of news in online media on the thoughts and behavior of a person, because the impact is very strong in shaping public opinion. This study uses theory of mass communication, news construction, netizen response, online media. The research method used quantitative descriptive analysis with online data collection techniques. Conclusion of research (1) News construction have positive effect to reporting hoax in online media, meaning that news construction which is loaded and created by online media will influence hoax news dissemination. (2) The netizen response positively affects the news of hoaxes in the online media, meaning more and more netizens respond to hoax news, hoax news will be wider. (3) News construction and netizen responses have a positive and significant influence on hoax news in media online, meaning that these two variables give a significant influence in the preaching of hoax in online media.

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Obesity – A global Burden, Crucial Problem for the Society

Bangladesh Journal of Medicine ◽

10.3329/bjmed.v29i2.37942 ◽

2018 ◽

Vol 29 (2) ◽

pp. 75-83

Author(s):

Quazi Tarikul Islam ◽

Ishrat Binte Reza

Keyword(s):

Physical Activity ◽

Bariatric Surgery ◽

Weight Loss ◽

Lifestyle Intervention ◽

Global Public Health ◽

Health Crisis ◽

The Us ◽

And Behavior ◽

The Impact ◽

Care Costs

Objectives: To aware doctors, patients, food producers and consumers.Data source: Online search via Google, 70 articles were down loaded, 52 valid papers were selected. Only 12 full text articles were eligible for review. Obesity rates have increased sharply over the past 30 years, creating a global public health crisis. The impact of obesity on morbidity, mortality, and health care costs is profound. Obesity and weight related complications exert a huge burden on patient suffering and social costs. In recent years, exciting advances have occurred in all 3 modalities used to treat obesity: lifestyle intervention, pharmacotherapy, and weight-loss procedures including bariatric surgery. Obese individuals lose approximately 6 to 8 kg (approximately 6% to 8% of initial weight) with 6 months of participation in a high-intensity lifestyle intervention ($ 14 treatment visits) consisting of diet, physical activity, and behavior therapy. Such losses reduce progression to type 2 diabetes in at-risk people and decrease blood pressure and triglyceride levels. All diets, regardless of macronutrient composition, can produce clinically meaningful weight loss (.5%) if they induce a deficit of 500 kcal/d. Physical activity of 150 to 180 min/week yields modest short-term weight loss compared with diet but contributes to improvements in obesity-related conditions. Gradual weight regain is common after lifestyle intervention but can be prevented by continued participation in monthly weight loss maintenance sessions, as well as by high levels of physical activity (ie, 200 to 300min/wk). Patients unable to reduce satisfactorily with lifestyle intervention may be candidates for pharmacotherapy, recommended as an adjunct. Five medications have been approved by the US Food and Drug Administration for chronic weight management, and each has its own risk/benefit profile. The addition of these medications to lifestyle intervention increases mean weight loss by 2.5 to 8.9 kg compared with placebo. Patients with severe obesity who are unable to reduce successfully with lifestyle intervention and pharmacotherapy are eligible for bariatric surgery, including Roux-en-Y gastric bypass, sleeve gastrectomy, or adjustable gastric banding.Bangladesh J Medicine Jul 2018; 29(2) : 75-83

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