scholarly journals Evaluation the Application Status of GAAP in Financial Reporting Practice: In Case of Banking Sector in Bangladesh

2021 ◽  
Vol 11 (2) ◽  
pp. 67-74
Author(s):  
Mst. Hasna Banu ◽  
Md. Sayaduzzaman ◽  
Subhash Chandra Sil

The prime concentration of this study is to scan the respondents’ opinions regarding the application status of the different units of GAAP in preparing the different financial reports by the sample banks. To meet this objective an attempt has been made to collect opinions from one hundred fifty respondents comprising of fifty chartered accountants, fifty cost and management accountants as well as fifty academicians. Frequency analysis has been used to evaluate their perceptions. The result of frequency analysis reveals that the sample banks greatly apply the accounting entity assumption, going concern assumption, assumption of a stable momentary unit as well as time period assumption in preparing the financial statements. Furthermore, this study has likewise employed ANOVA as well as Chi-square techniques to investigate whether there is any significant deviation amidst the respondents’ opinion concerning the execution of different segments of GAAP for financial reporting practice of the sample banks and the outcomes indicate that there is the significant difference among the respondents’ opinion regarding the application status of the different units of GAAP in financial reporting practice by the sample banks in some cases and in other cases the difference of opinion has also been observed.

SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A153-A153
Author(s):  
Goeun Kim ◽  
Hyojin Nam ◽  
Huisu Jeon ◽  
Sooyeon Suh

Abstract Introduction Bedtime Procrastination (BP) is defined as the behavior of voluntarily delaying going to bed, without having external reasons for doing so. Recent research on procrastination behavior suggests that when negative emotions are elevated, procrastination behaviors can be triggered in order to find pleasure to avoid and alleviate them. Procrastination can also occur when there is difficulty regulating emotions. In addition, the reason for bedtime procrastination may be different depending on whether the individuals present with insomnia. According to previous studies, patients with insomnia may exhibit more pronounced negative avoidance of bedtime due to prolonged sleeplessness. Therefore, this study compared the difference between of the bedtime procrastination and the emotional regulation strategies between the insomnia group and the healthy group. Methods This study was conducted in 582 adults (mean age 23.06 ±2.16 years), 81.6% females. Individuals scoring higher than 15 on the Insomnia Severity Index (ISI) were classified into the insomnia group (n=375), and those less than 15 were classified into the healthy group (n=207). Participants completed the Bedtime Procrastination Scale (BPS), Emotional Regulation Strategies Checklist. Data was analyzed using descriptive statistics, chi square test, and independent t tests. Results The insomnia group had significantly higher bedtime procrastination scores than the healthy group (t=-6.241, p<.001), and also the avoidant/distractive regulation style score was significantly higher (t=-1.969, p<.05). In addition, the score of active regulation style was significantly lower in the insomnia group than in the healthy group (t=3.050, p<.01). There was no significant difference between the two groups in the support-seeking regulation style. Conclusion Based on these results, it was confirmed that there was a difference in the bedtime procrastination and the emotional regulation strategies between the insomnia group and the healthy group. Support (if any) This work was supported by the Ministry of Education of the Republic of Korea and the National Research Foundation of Korea(NRF-2018S1A5A8026807)


2020 ◽  
Vol 6 (1) ◽  
pp. 1-25
Author(s):  
Wadii Snaibi

AbstractThe high plateaus of eastern Morocco are already suffering from the adverse impacts of climate change (CC), as the local populations’ livelihoods depend mainly on extensive sheep farming and therefore on natural resources. This research identifies breeders’ perceptions about CC, examines whether they correspond to the recorded climate data and analyses endogenous adaptation practices taking into account the agroecological characteristics of the studied sites and the difference between breeders’ categories based on the size of owned sheep herd. Data on perceptions and adaptation were analyzed using the Chi-square independence and Kruskal-Wallis tests. Climate data were investigated through Mann-Kendall, Pettitt and Buishand tests.Herders’ perceptions are in line with the climate analysis in term of nature and direction of observed climate variations (downward trend in rainfall and upward in temperature). In addition, there is a significant difference in the adoption frequency of adaptive strategies between the studied agroecological sub-zones (χ2 = 14.525, p <.05) due to their contrasting biophysical and socioeconomic conditions, as well as among breeders’ categories (χ2 = 10.568, p < .05) which attributed mainly to the size of sheep flock. Policy options aimed to enhance local-level adaptation should formulate site-specific adaptation programs and prioritise the small-scale herders.


Circulation ◽  
2020 ◽  
Vol 142 (Suppl_3) ◽  
Author(s):  
ghufran adnan ◽  
Osman Faheem ◽  
Maria Khan ◽  
Pirbhat Shams ◽  
Jamshed Ali

Introduction: COVID-19 pandemic has overwhelmed the healthcare system of Pakistan. There has been observation regarding changes in pattern of patient presentation to emergency department (ED) for all diseases particularly cardiovascular. The aim of the study is to investigate these changes in cardiology consultations and compare pre-COVID-19 and COVID-19 era. Hypothesis: There is a significant difference in cardiology consultations during COVID era as compared to non-COVID era. Method: We collected data retrospectively of consecutive patients who visited emergency department (ED) during March-April 2019 (non-COVID era) and March-April 2020 (COVID era). Comparison has been made to quantify the differences in clinical characteristics, locality, admission, type, number, and reason of Cardiology consults generated. Results: We calculated the difference of 1351 patients between COVID and non-COVID era in terms of cardiology consults generated from Emergency department, using Chi-square test. Out of which 880 (59%) are male with mean age of 61(SD=15). Analysis shows pronounced augmentation in number of comorbidities [Hypertension(6%), Chronic kidney disease (6%), Diabetes (5%)] but there was 36% drop in total cardiology consultations and 43% reduction rate in patient’s ED visit from other cities during COVID era. There was 60% decrease in acute coronary syndrome presentation in COVID era, but fortuitously drastic increase (30%) in type II myocardial injury has been noted. Conclusion: There is a remarkable decline observed in patients presenting with cardiac manifestations during COVID era. Lack in timely care could have a pernicious impact on outcomes, global health care organizations should issue directions to adopt telemedicine services in underprivileged areas to provide timely care to cardiac patients.


2017 ◽  
Vol 6 (1) ◽  
pp. 15-20
Author(s):  
Fatima Bichi ◽  
Dr. Shumaila Hanif

Diastasis Recti (DR) is a common muscular condition often present during and after pregnancy. This cross-sectional correlational study investigated the prevalence of DR among pregnant and postpartum women. A total of 250 pregnant and postpartum women were recruited using convenience sampling technique from obstetrics and gynaecology department, Aminu Kano Teaching Hospital, Kano, Nigeria. Age, body mass, height, BMI, parity, trimester, duration of DR postpartum, location of DR and DR status was recorded for each participant. Presence of DR was confirmed using the finger width method. Descriptive statistics of mean, SD, percentage were used to describe the data and determine the prevalence. Inferential statistics of Pearson’s and Spearman’s correlation were used to analyse the relationship between prevalence of DR and age, parity and duration of DR postpartum. Chi square was computed to determine the difference in prevalence of DR across trimesters. The result of this study indicated high prevalence of DR in post-partum and pregnant women (84% and 64.7% respectively); the most common location of DR was at the umbilicus in both pregnant and postpartum women. Prevalence of DR was high among the multigravida; and a significant relationship was found between prevalence of DR and age and parity of participants. There was a significant difference in prevalence of DR across the trimesters. It can be concluded that prevalence of DR among pregnant and postpartum women is high; age and parity are determinants of DR prevalence. Evaluation of DR should be considered as routine assessment in both pregnant and postpartum women.


2017 ◽  
Vol 19 (4) ◽  
pp. 495
Author(s):  
Nani Yuheti Yuniatin ◽  
Noer Azam Achsani ◽  
Hendro Sasongko

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.


2020 ◽  
Vol 5 (1) ◽  
pp. 47-61
Author(s):  
Dagwom Yohanna Dang ◽  
James Ayuba Akwe ◽  
Salisu Balago Garba

PurposeCredit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial reporting standards (IFRS) adoption on credit relevance quality of financial reporting of deposit money banks (DMBs) in Nigeria.Design/methodology/approachThis study uses difference-in-differences (D-in-D) design for its modelling. Panel data regression analysis based on the D-in-D model is used in analysing the data collected from secondary sources.FindingsThe findings of this study are that based on the D-in-D approach, there is a significant and positive effect of mandatory IFRS adoption on credit relevance quality of financial reporting of DMBs in Nigeria, and that there is also a significant difference in the credit relevance quality of financial reporting of mandatory adopting banks in the post-mandatory IFRS adoption period compared to pre-mandatory IFRS adoption period.Research limitations/implicationsTo the best of this study's review, there is inadequacy of literature within the credit relevance research in Nigeria. In the light of this, this study intends to fill the gap.Practical implicationsThis study is specifically important to regulatory authorities, both primary and secondary regulators. Specifically, this study has implications in the regulatory roles of Central Bank of Nigeria (CBN) and Financial Reporting Council of Nigeria (FRC). However, the study recommends that regulatory authorities should encourage DMBs to avail their financial reports annually to credit rating agencies (local and international) for proper evaluation for subsequent ratings.Originality/valueThe peculiarities in this study, that is the utilisation of the D-in-D design and the use of credit relevance metric as the dependent variable, made this study important and novel to push the frontier of existing knowledge.


2019 ◽  
pp. 097215091982551 ◽  
Author(s):  
Jabir Ali ◽  
Nadia Yusuf

This article analyses the difference in firm’s performance between enterprises with and without international quality certification. The study is based on a comprehensive survey of 9,281 Indian firms operating in different regions of the country, conducted under the World Bank’s Enterprise Survey. About 44.9 per cent of the firms have adopted international quality certification for enhancing the quality of their business processes. Chi-square statistics indicate that there is a significant difference in enterprise characteristics by international quality certification. Result of the analysis of variance indicates a significant difference in business performance with and without quality certification in terms of sales, employment growth rates and capacity utilization. Firms with international quality certification perceive comparatively less obstacles than those who are not having international quality certification. This study provides insights on differences in firms’ performance and business obstacles faced by them with or without international quality certification. This study can be helpful in designing policies for promoting certification and accreditation of product quality and processes across business enterprises in a focused manner.


2011 ◽  
Vol 05 (01) ◽  
pp. 019-023 ◽  
Author(s):  
Mehdi Habibi ◽  
Jamileh Ghoddusi ◽  
Ataollah Habibi ◽  
Nooshin Mohtasham

ABSTRACTObjectives: An unsuccessful attempt to reach the apical area or to place the retrograde material is a major difficulty in periradicular surgery. The aim of this study was to compare the histological evaluation of the healing process following an orthograde versus a retrograde application of mineral trioxide aggregate (MTA) as a root-end filling material during apical surgery on cats’ teeth in order to find out whether orthograde placement of MTA before surgery can be used instead of retrograde placement during surgery. Methods: In this experimental study, 24 canine teeth in 12 mature and healthy cats were filled with either MTA or gutta-percha in an orthograde manner. Two weeks later, the teeth with MTA were surgically exposed and resected to the set-MTA within the canals. The teeth previously filled by gutta-percha were also surgically exposed, and retrograde cavities were prepared at the root ends and filled with fresh-MTA. After 8 weeks, the animals were euthanized by vital perfusion. Six-micron histological slices were prepared from samples, stained by Hematoxylin & Eosin, and histologically studied by means of a light microscope. The collected data was analyzed by the Chi-square and the T-test. Results: One of the samples in the fresh-MTA group was omitted during processing because of inappropriate sectioning. In the set-MTA group, 5 out of 12 showed chronic abscess, while in the fresh-MTA group, 2 out of 11 were discovered to have chronic abscess; however, no significant difference was observed (P>.05). Hard tissue healing (cementum, bone, cementum + bone formation) in the set-MTA and fresh-MTA groups were 7 out of 12 and 9 out of 11, respectively. While healing seemed more likely to occur in the fresh-MTA group, the difference was statistically insignificant (P>.05). The magnitude of bone, cementum, or bone and cementum formation showed slight differences between the two groups; however, the figures failed to show any marked differences (P>.05). Conclusions: Orthograde placement of MTA could be used as an obturation material before surgery. In this way, after root-end resection, there would be no need for root-end preparation and filling procedures. (Eur J Dent 2011;5:19-23)


Author(s):  
Regina Maria da Silva Feu Santos ◽  
Ilka de Fatima Santana Ferreira Boin ◽  
Cristina Aparecida Arivabene Caruy ◽  
Eliane de Araújo Cintra ◽  
Nathalia Agostini Torres ◽  
...  

ABSTRACT Objective: to compare the efficacy of three active heating methods in the prevention of intraoperative hypothermia in open gastroenterological surgeries. Method: randomized clinical trial with a sample of 75 patients, whose initial body temperature measured by a tympanic thermometer. Esophageal temperature <36ºC was considered hypothermic. Patients were divided into three groups using: thermal mattress, underbody forced-air warming blanket and heated infusion system. The tympanic and esophageal temperatures were measured at different times of the intraoperative period, but the temperature considered gold standard was the esophageal. To evaluate the homogeneity of the groups, we used chi-square test (categorical variables). In the comparison of temperature measurements over time, the analysis of variance (ANOVA) and the contrast profile test were used for the difference in temperature between the times. The non-parametric Kruskal-Wallis test was used to compare the three groups. The level of significance was 5%. Results: regarding the studied variables, the groups were not homogeneous as to the categorical variable sex. All patients presented hypothermia during the intraoperative period (p> 0.05). Conclusion: there was no significant difference between the heating methods in the prevention of intraoperative hypothermia. REBEC - Brazilian Registry of Clinical Trials (RBR- no. 52shjp).


Author(s):  
Ritanjali Majhi

This study identifies factors responsible for customers’ attitudes and perceptions towards emerging internet banking sector. It also reveals the importance of the key variables relating to customers’ demographic and social inputs. A sample of 156 customers is personally surveyed using a structured questionnaire in various cities of Andhra Pradesh. The data are analyzed using descriptive analysis like chi-square test, cross tabulations, t-test and factor analysis, and the proposed hypotheses are tested. Further the effects of psychometric factors are analyzed and the results are compared with those obtained without psychometric input. Extensive analysis of the data reveals that factors such as customer relationship management, word of mouth and the attitudes of the customers play important roles in increasing the productivity with respect to internet banking. Hypothesis tests also demonstrate that significant difference exists in usage of mobile banking and SMS banking with reference to demographic factors. The quality of the service also influences the customers to choose internet banking as a better alternative.


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