scholarly journals Service Science And Accounting

2008 ◽  
Vol 1 (2) ◽  
pp. 17-26
Author(s):  
Stephen G. Kerr
Keyword(s):  
Professional Practice ◽  
Early Stage ◽  
Service Science ◽  
Accounting Practice ◽  
Science Approach ◽  
Full Benefit ◽  
Interdisciplinary Scholarship ◽  
The Relationship

The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accountings other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.

The emotional component of teaching. A reflective training experience with teachers

2020 ◽  
pp. 254-267
Author(s):  
Alessandra Priore
Keyword(s):  
Professional Practice ◽  
Learning Process ◽  
Professional Experience ◽  
School Life ◽  
Training Experience ◽  
Emotional Component ◽  
Emotional Dimensions ◽  
Teaching Learning ◽  
The Relationship ◽  
Monitoring Phase

The system of relationships and emotions that develop in the teaching-learning process define the complexity of teachers' education and pose the challenge of bringing out the emotional and affective culture that guides school life. Several studies on teaching practices highlight the tendency to refer to technical aspectsas a key dimension of professionalism, rather than on relational and emotional dimensions that can promote the relationship with student. The creative and unprecedented reconfiguration of professional practice is configured as the outcome of a reflexive process of subjective construction and de-construction of the profession and its development.The paper proposes a reflective training experience, which involved 76 teachers, focused on emotional and relational dimensions on teaching and based on the use of the narrative-autobiographical instruments (diary, narrative, metaphor). The results achieved in the monitoring phase show that the training offered an opportunity to reflect on oneself and one's personal and professional experience, starting from the use of alternative perspectives and interpretations than those that are already in use

scholarly journals COVID-19 uncertainty and sleep: the roles of perceived stress and intolerance of uncertainty during the early stage of the COVID-19 outbreak

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Dan Wu ◽  
Tingzhong Yang ◽  
Daniel L. Hall ◽  
Guihua Jiao ◽  
Lixin Huang ◽  
...  
Keyword(s):  
Path Analysis ◽  
Perceived Stress ◽  
Mediation Analysis ◽  
Early Stage ◽  
Intolerance Of Uncertainty ◽  
Policy Implications ◽  
Self Report ◽  
Poor Sleep ◽  
The Relationship

Abstract Background The COVID-19 pandemic brings unprecedented uncertainty and stress. This study aimed to characterize general sleep status among Chinese residents during the early stage of the outbreak and to explore the network relationship among COVID-19 uncertainty, intolerance of uncertainty, perceived stress, and sleep status. Methods A cross-sectional correlational survey was conducted online. A total of 2534 Chinese residents were surveyed from 30 provinces, municipalities, autonomous regions of China and regions abroad during the period from February 7 to 14, 2020, the third week of lockdown. Final valid data from 2215 participants were analyzed. Self-report measures assessed uncertainty about COVID-19, intolerance of uncertainty, perceived stress, and general sleep status. Serial mediation analysis using the bootstrapping method and path analysis were applied to test the mediation role of intolerance of uncertainty and perceived stress in the relationship between uncertainty about COVID-19 and sleep status. Results The total score of sleep status was 4.82 (SD = 2.72). Age, place of residence, ethnicity, marital status, infection, and quarantine status were all significantly associated with general sleep status. Approximately half of participants (47.1%) reported going to bed after 12:00 am, 23.0% took 30 min or longer to fall asleep, and 30.3% slept a total of 7 h or less. Higher uncertainty about COVID-19 was significantly positively correlated with higher intolerance of uncertainty (r = 0.506, p < 0.001). The mediation analysis found a mediating role of perceived stress in the relationship between COVID-19 uncertainty and general sleep status (β = 0.015, 95%C.I. = 0.009–0.021). However, IU was not a significant mediator of the relationship between COVID-19 uncertainty and sleep (β = 0.009, 95%C.I. = − 0.002–0.020). Moreover, results from the path analysis further showed uncertainty about COVID-19 had a weak direct effect on poor sleep (β = 0.043, p < 0.05); however, there was a robust indirect effect on poor sleep through intolerance of uncertainty and perceived stress. Conclusions These findings suggest that intolerance of uncertainty and perceived stress are critical factors in the relationship between COVID-19 uncertainty and sleep outcomes. Results are discussed in the context of the COVID-19 pandemic, and practical policy implications are also provided.

scholarly journals Effect of number of medications and use of potentially inappropriate medications on frailty among early-stage older outpatients

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Yuya Uragami ◽  
Kazuhiro Takikawa ◽  
Hajime Kareki ◽  
Koji Kimura ◽  
Kazuyuki Yamamoto ◽  
...  
Keyword(s):  
Early Stage ◽  
Linear Trend ◽  
Cross Sectional Study ◽  
Potentially Inappropriate Medications ◽  
Sectional Study ◽  
Antithrombotic Drugs ◽  
Cross Sectional ◽  
The Relationship ◽  
Inappropriate Medications ◽  
Frailty Score

Abstract Background Frailty is an urgent concern among an aging population worldwide. However, the relationship between frailty and number and types of medications has not been studied in detail among early-stage older patients, and it is unclear what prescriptions may have a role in preventing frailty. This study aimed to clarify the effects of number of medications and use of potentially inappropriate medications (PIMs) on frailty among early-stage older outpatients in Japan. Methods A cross-sectional study was undertaken. Frailty scores and medications of outpatients aged 65–74 years who regularly visited community pharmacies were investigated. Frailty scores were classified as 0 (non-frailty), 1–2 (pre-frailty), and ≥ 3 (frailty). The association between frailty and number of medications was analyzed by age and compared between PIM use and non-use groups. The proportion of patients who used PIMs was also analyzed by frailty score. Results Of 923 older outpatients, 49 (5.3%) and 318 (34.5%) patients had frailty and pre-frailty scores, respectively. The numbers of medications among patients with pre-frailty and frailty were significantly higher than among those with non-frailty (p <  0.001 for both). A similar increase was shown for PIM use groups aged 69–71 and 72–74 years, but not for the PIM use group aged 65–68 years and all groups without PIM use. An increasing linear trend was observed for the relationship between the proportion of patients who used any PIM, as well as some subcategories of PIMs (such as NSAIDs, benzodiazepines, loop diuretics and antithrombotic drugs) and frailty score. Conclusions Unnecessary medication use among early-stage older outpatients, especially patients aged ≥69 years who use PIMs and many medications, seems to be associated with frailty, but further research is needed to confirm these findings.

Achieving Education Excellence Through Teacher–Student Duality: An Analysis of NIRF Scores

Metamorphosis ◽  
2021 ◽  
pp. 097262252110072
Author(s):  
Nitin Gupta ◽  
Prem Vrat ◽  
Ravindra Ojha
Keyword(s):  
Professional Practice ◽  
Service Industry ◽  
Feedback Loops ◽  
Education Sector ◽  
Statistical Tools ◽  
Teacher Student ◽  
Continuous Feedback ◽  
Graduation Outcomes ◽  
The Relationship ◽  
Satisfactory Quality

In the service industry, to get the satisfactory quality outcome, both the customer and server play an important role. It is not a one-way process but a series of multiple continuous feedback loops that define the outcome. The demand levels set between both the customer and server decide whether the result will be extraordinary or ordinary. In the education sector, the customer is the student and the teacher is the server. It would be interesting to analyse this relationship and study its impact. The idea is to use the established, nationally recognized measurement criteria like National Institutional Ranking Framework (NIRF). This system has defined different criteria, of which 50% weightage has been given to teacher and student quality, named as Research and Professional Practice (RP) and Graduation Outcomes (GO). Statistical tools were used to analyse and compare the input criteria and their impact on the outcome. This attempt establishes the relationship between the teacher and student and the importance of the customer–server duality.

scholarly journals Anosognosia in People with Cognitive Impairment: Association with Cognitive Deficits and Behavioral Disturbances

2015 ◽  
Vol 5 (1) ◽  
pp. 42-50 ◽  
Author(s):  
Antonella De Carolis ◽  
Virginia Cipollini ◽  
Valentina Corigliano ◽  
Anna Comparelli ◽  
Micaela Sepe-Monti ◽  
...  
Keyword(s):  
Cognitive Impairment ◽  
Cognitive Deficits ◽  
Rating Scale ◽  
Motor Behavior ◽  
Psychiatric Symptoms ◽  
Early Stage ◽  
Functional Anatomy ◽  
Night Time ◽  
Behavioral Disturbances ◽  
The Relationship

Aims: To investigate, in a group of subjects at an early stage of cognitive impairment, the relationship between anosognosia and both cognitive and behavioral symptoms by exploring the various domains of insight. Methods: One hundred and eight subjects affected by cognitive impairment were consecutively enrolled. The level of awareness was evaluated by means of the Clinical Insight Rating Scale (CIRS). Psychiatric symptoms were evaluated using the Italian version of the Neuropsychiatric Inventory (NPI), whereas memory (memory index, MI) and executive (executive index, EI) functions were explored using a battery of neuropsychological tests and qualified by means of a single composite cognitive index score for each function. Results: A significant positive correlation between the total NPI score and global anosognosia score was found. Furthermore, both the MI and EI scores were lower in subjects with anosognosia than in those without anosognosia (p < 0.001 and p < 0.007, respectively). When the single domains of the CIRS were considered, anosognosia of reason of visit correlated with the EI score (r = -0.327, p = 0.01) and night-time behavioral disturbances (r = 0.225; p = 0.021); anosognosia of cognitive deficit correlated with depression (r = -0.193; p = 0.049) and the MI score (r = -0.201; p = 0.040); anosognosia of functional deficit correlated with the MI score (r = -0.257; p = 0.008), delusions (r = 0.232; p = 0.015) and aberrant motor behavior (r = 0.289; p = 0.003); anosognosia of disease progression correlated with the MI score (r = -0.236; p = 0.015), agitation (r = 0.247; p = 0.011), aberrant motor behavior (r = 0.351; p = 0.001) and night-time behavioral disturbances (r = 0.216; p = 0.027). Conclusions: Our study suggests that, in the early stage of cognitive impairment, anosognosia is associated with both cognitive deficits and behavioral disorders according to the specific functional anatomy of the symptoms.

Determinants of Financial Disclosure

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 38-42
Author(s):  
N. Mislavskaya
Keyword(s):  
Financial Reporting ◽  
Social Democracy ◽  
Professional Community ◽  
Financial Statements ◽  
Financial Disclosure ◽  
Accounting Practice ◽  
Western European ◽  
The Relationship

The article examines the issues of the dependence of the composition of the accounting (financial) reporting forms, prepared based on the results of the accounting process, on the theoretical views prevailing in scientific circles and in society as a whole. The author analyzes the main provisions of Western liberalism, conservatism, Western European social democracy and draws corresponding parallels, reveals the relationship with those elements that make up financial statements. According to the results of the study, the author claims that the domestic professional community is on the verge of another wave of reforming accounting knowledge and accounting practice.

INTERACTION BETWEEN A FAMILY DOCTOR AND A DENTIST AT AN EARLY STAGE IN THE PREVENTION OF DISEASES OF THE GASTROINTESTINAL TRACT

2021 ◽  
Vol 2 (12(81)) ◽  
pp. 39-43
Author(s):  
M. Ibragimov ◽  
Y. Heydarova ◽  
A. Alizade ◽  
L. Ibragimova
Keyword(s):  
Gastrointestinal Tract ◽  
Oral Cavity ◽  
Early Stage ◽  
Family Doctor ◽  
Scientific Article ◽  
Oral Manifestations ◽  
Family Doctors ◽  
Long Period ◽  
Initial Stage ◽  
The Relationship

This scientific article discusses the oral manifestations of diseases of the gastrointestinal tract. This problem is relevant both for dentists and family doctors. In medicine, for a long period of time, the relationship between diseases affecting the gastrointestinal tract and their symptoms manifested in the oral cavity has been considered. Many scientists and physicians have dealt with this problem, their several opinions are presented in this article. There is a hypothesis among researchers that the oral cavity is a mirror in which all human diseases can be visible. In the oral cavity, most of the alterations occurring in the organism are manifested, due to which, with an attentive attitude to oral manifestations, the disease can be detected already at the initial stage.

An Experimental Study of Self-Loosening of Bolted Joints

2004 ◽  
Vol 126 (5) ◽  
pp. 925-931 ◽  
Author(s):  
Yanyao Jiang ◽  
Ming Zhang ◽  
Tae-Won Park ◽  
Chu-Hwa Lee
Keyword(s):  
Endurance Limit ◽  
Early Stage ◽  
Fatigue Curve ◽  
Relative Displacement ◽  
Shear Loading ◽  
Bolted Joints ◽  
Second Stage ◽  
Controlling Parameter ◽  
Cyclic Plastic Deformation ◽  
The Relationship

The self-loosening process of a bolted joint consists of two distinct stages. The early stage of self-loosening is due to the cyclic plastic deformation of the materials. The second stage of self-loosening is characterized by the backing off of the nut. The current work is concentrated on an experimental investigation of the second stage self-loosening. Over one hundred bolted joints with M12×1.75 bolts and nuts were experimentally tested using a specially designed testing apparatus. The experiments mimicked two plates jointed by a bolt and a nut and were subjected to cyclic transverse shear loading. During an experiment, the relative displacement between the two clamped plates, denoted by δ, was a controlling parameter. For a given preload, the relationship between, Δδ/2, the amplitude of the relative displacement between the two clamped plates, and, NL, the number of loading cycles to loosening followed a pattern similar to a fatigue curve. There existed an endurance limit below which self-loosening would not persist. A larger preload resulted in a larger endurance limit. However, a large preload increased the possibility for the bolt to fail in fatigue. The results suggest that the use of a regular nut is superior to the use of a flange nut in terms of self-loosening resistance.

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