scholarly journals Determinants of corporate voluntary disclosure in a transition economy

2020 ◽  
Vol 18 (4) ◽  
pp. 130-141
Author(s):  
Mofijul Hoq Masum ◽  
Ahmed Razman Abdul Latiff ◽  
Mohammad Noor Hisham Osman

Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical and chemical companies listed in the Dhaka Stock Exchange is conducted to reconnoiter the crucial determinants affecting the voluntary disclosure. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. In contrast, no significant positive association is found between voluntary disclosure and board size. In additon, it is also found that market category significantly influences voluntary disclosure with an inverse direction. This study has important implications for both the corporate people and the regulatory bodies of the transition economy. The study also helps various stakeholders of the transition economy – Bangladesh, in designing their strategies regarding the most significant determinants of voluntary disclosure. Acknowledgment We are very thankful to the Institute of Advanced Research (IAR), United International University, Bangladesh, to grant us the fund by mobilizing which we generate our required data for the study and complete this empirical study.

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Jasmin Grischke ◽  
Szymon P. Szafrański ◽  
Uthayakumar Muthukumarasamy ◽  
Susanne Haeussler ◽  
Meike Stiesch

Abstract Background The prevalence of peri-implantitis ranges between 7 and 38.4% depending on risk indicators such as smoking, diabetes mellitus, lack of periodontal maintenance program, and history or presence of periodontitis. Currently, the possible effect of the type of superstructure on peri-implant health is unclear. This cross-sectional study aims to investigate the influence of the superstructure on the prevalence of peri-implant mucositis, peri-implantitis and peri-implant dysbiosis. Methods During a 32-month recruitment period dental implants were assessed to diagnose healthy peri-implant tissues, mucositis or peri-implantitis. The study included 1097 implants in 196 patients. Out of all peri-implantitis cases 20 randomly chosen submucosal biofilms from implants with fixed denture (FD) originating from 13 patients and 11 biofilms from implants with removable dentures (RD) originating from 3 patients were studied for microbiome analysis. Composition of transcriptionally active biofilms was revealed by RNAseq. Metatranscriptomic profiles were created for thirty-one peri-implant biofilms suffering from peri-implantitis and microbiome changes associated with superstructure types were identified. Results 16.41% of the implants were diagnosed with peri-implantitis, 25.00% of implants with RD and 12.68% of implants with FD, respectively. Multivariate analysis showed a significant positive association on patient (p =  < 0.001) and implant level (p = 0.03) between the prevalence of peri-implantitis and RD. Eight bacterial species were associated either with FD or RD by linear discriminant analysis effect size method. However, significant intergroup confounders (e.g. smoking) were present. Conclusions Within the limitations of the present work, RDs appear to be a risk indicator for peri-implantitis and seem to facilitate expansion of specific periodontopathogens. Potential ecological and pathological consequences of shift in microbiome from RDs towards higher activity of Fusobacterium nucleatum subspecies animalis and Prevotella intermedia require further investigation.


2021 ◽  
Vol 8 ◽  
Author(s):  
Fatemeh Dehghani Firouzabadi ◽  
Ahmad Jayedi ◽  
Elaheh Asgari ◽  
Zahra Akbarzadeh ◽  
Nasim Janbozorgi ◽  
...  

Objective: We aimed to evaluate the association between the dietary and lifestyle inflammation score (DLIS) and metabolic syndrome (MetS) and its components in a sample of Iranian adults.Design: Population-based cross-sectional study.Setting: General adult population living in Tehran, Iran.Subjects: We included 827 adult men and women with an age range of 18–59 years who were referred to health centers in different districts of Tehran, Iran. Dietary intake was assessed by a semiquantitative food frequency questionnaire with 168 items. The DLIS was calculated based on four components, including dietary inflammation score, physical activity, cigarette smoking, and general obesity. Higher DLIS represents a more proinflammatory diet and lifestyle. The odds ratio (OR) and 95% confidence interval (CI) of the MetS across quartiles of the DLIS was calculated by using logistic regression analysis, controlling for age, sex, energy intake, marital status, education status, and occupation.Results: A total of 827 participants (31% men) were included, with a mean age of 44.7 ± 10.7 years. The prevalence of the MetS was 30.5%. The DLIS ranged between −2.35 and +3.19 (mean ± SD: 0.54 ± 1.09). There was a significant positive association between the DLIS and odds of MetS (OR fourthvs.thefirstquartile: 1.57, 95% CI: 1.01–2.45) in the fully adjusted model.Conclusion: Our results showed a significant positive association between the DLIS and odds of MetS. The results of the present crosssectional study suggested that having a more proinflammatory lifestyle can be associated with MetS. More prospective studies are needed to confirm the findings.


2021 ◽  
Author(s):  
Pooja Sahni ◽  
Jyoti Kumar

History is replete with examples where humans have sought refuge in nature for psychological restoration. In this cross-sectional study we explore the relationship of nature experience and mindfulness. Nature experience is assessed through “nature in the neighbourhood”, “frequency of visit” to nature-rich spaces, as well as one's inherent connection with nature described as “nature relatedness”. The study sample consisted of 334 Indian adults. The findings from this study show that frequency of visit to nature-rich spaces has a significant positive association with mindfulness. The hierarchical regression analysis suggests an interaction effect of “nature relatedness” in the association of the presence of nature rich spaces in the neighbourhood, frequency of visit as well as mindfulness. Interestingly, when childhood experiences were explored they had a significant association with “nature relatedness” and mindfulness. The evidence from this research suggests that nature experience may find its application as one of the mindfulness techniques prescribed for self-management of mental health problems.


2020 ◽  
Vol 64 (4) ◽  
pp. 378-386
Author(s):  
Hira Tariq ◽  
Shiraz Shaikh ◽  
Mehjabeen Musharaf

Abstract Objectives To determine the working conditions and work-related health issues of female domestic workers (FDWs) in four districts of Karachi. Methods Population-based cross-sectional study was conducted in four squatter settlements of Karachi with sample size of 406 FDWs in 2018. Pretested questionnaire was administered to collect data through snowball technique. Multivariate logistic regression examined the association between different factors and experiencing violence, work-related injuries, and chemical exposures. Results Only (14.5%) of domestic workers earned Rs 15 000 (75 GBP month−1) and above. &gt;1% had financial support for the health or education of children. Verbal violence included shouting (40.9%), constant critique of work (17.2%), and job threats (13.5%). Common workplace injuries were cuts (30.8%), burns (27.6%), and bruises (23.6%). Doing laundry showed significant positive association with experiencing cuts [odds ratio (OR) = 2.09; 1.15–3.71], looking after children to bruises (OR = 2.29; 1.07–4.88), and cooking to burns (OR = 4.66; 2.68–8.08). Conclusions Creating economic environment which is equal for all low wage workers, setting up domestic labor standards and holding employers accountable to them is essential.


2020 ◽  
Vol 12 (2) ◽  
pp. 77-85
Author(s):  
Robert Markham ◽  
Georgina M Luscombe ◽  
Frank Manconi ◽  
Ian S Fraser

Introduction: The purpose of this study was to investigate the detailed nature of menstrual characteristics, bleeding and other symptoms in women with and without endometriosis. Pelvic pain symptoms in this cohort have been reported elsewhere. Method: This is a self-administered cross-sectional study and was conducted using a structural questionnaire. A total of 737 women completed the study: women with endometriosis (n = 529) and with no current gynaecological complaint, ‘control’ (n = 208). Results: Some of the key findings in this study included significant differences between the control and endometriosis subjects in terms of bleeding symptoms, increased length and heaviness of menses, rectal and bladder bleeding, infertility and obstetric complications which were all more common in the endometriosis group. Other symptoms found to have a highly significant positive association with endometriosis included abdominal bloating, low resistance to infection, fatigue, increased urinary frequency, diarrhoea and constipation (p < 0.000). Data were cross-tabulated to examine the association of a number of symptoms to each other. The relationship of symptoms to a range of psychosocial factors was investigated to determine how the effects of endometriosis impacted on the life of subjects. Most women reported that endometriosis sometimes or often interfered with daily aspects of their life. Conclusion: The range of non-pain symptoms in women with endometriosis was generally much more diverse and extensive than recognised by most clinicians.


2019 ◽  
Vol 42 (3) ◽  
pp. e323-e333 ◽  
Author(s):  
Rima R Habib ◽  
Micheline Ziadee ◽  
Elio Abi Younes ◽  
Khalil El Asmar ◽  
Mohammed Jawad

Abstract Background This cross-sectional study explores the relationship between housing, social wellbeing, access to services and health among a population of Syrian refugee children in Lebanon. Methods We surveyed 1902 Syrian refugee households living in informal tented settlements in Lebanon in 2017. Logistic regressions assessed relationships between housing problems, socioeconomic deprivation, social environment and health. Results Of the 8284 children in the study, 33.0% had at least one health problem. A considerable number of households (43.1%) had &gt; 8 housing problems. Children in these households had higher odds to have three or more health problems compared to children in households with &lt; 6 housing problems (adjusted odds ratio [AOR], 2.39; confidence interval [CI], 1.50–3.81). Nearly three-quarters (74.3%) of households were severely food insecure. Children in these households had higher odds to have one health problem than those in food secure households (AOR, 1.75; CI, 1.11–2.76). There was a significant positive association between households that reported being unhappy with their neighbourhood and the number of children with health problems in those households. Conclusions This study highlights the association between the physical and social living conditions and refugee children’s health. Without multidimensional interventions that consider improvements to living conditions, the health of young Syrian refugees will continue to worsen.


2018 ◽  
Author(s):  
Ephrem Biruk ◽  
Worku Tefera ◽  
Nardos Tadesse ◽  
Ashagre Sisay

AbstractIntroductionManaging menstruation is essentially dealing with menstrual flow and also in continuing regular activities like going to school, working etc. However, menstruation can place significant obstacles in girls’ access to health, education and future prospects if they are not equipped for effective menstrual hygiene management.ObjectiveTo assess the menstrual hygiene management and its determinant among school girls in Addis Ababa, Ethiopia.MethodsCross-sectional study design with quantitative method was carried out among 770 systematically selected adolescent school girls of Addis Ababa from April 1 to May 5, 2017. A self-administered pre-test close ended Amharic questionnaire at school setting was used for data collection. The coding was done using the original English version and entered to EPI-7 software. The quantitative file exported to statistical package for social science (SPSS) version 25.0 software for analysis. Total mean score was used to categorize individuals as good and poor while AOR; 95% CI with p < 0.05 was used to determine factors of menstrual hygiene management practice.ResultThis study had 98% response rate. 530 (70.1%) and 388(51.3%) respondents had good knowledge and practice of menstrual hygiene respectively. The findings also showed a significant positive association between good knowledge of menstruation and girls from mother’s whose education were secondary (AOR = 10.012, 95 % CI = 3.628-27.629). Wealth index quantile five (AOR = 9.038, 95 % CI = 3.728-21.909) revealed significant positive association with good practice of menstrual hygiene.Conclusion and recommendationMajority of participants had good knowledge and practice of menstrual hygiene and majority of them were from private school. Although knowledge was better than practice, girls should be educated about the process, use of proper pads or absorbents and its proper disposal.


Author(s):  
Prakash Dudhani ◽  
Sanjay Khandekar

Background: There was a strong correlation between increase in hypertension and changing lifestyle factors. The problem which lies with the hypertension is that it cannot be cured completely. And its management requires lifelong medication with some life-style modifications. Decreased physical activities coupled with increased mental tension are important contributors of hypertension. They are usually seen amongst employees of the profession where working is typically sedentary.  The main objectives were to study on prevalence of hypertension and risk factors among Government Gazetted officers of Maharashtra, India.Methods: A cross sectional study was carried among gazetted officers working in various departments of state Government for a period of one year in Solapur district. 355 Gazetted Government officers of class I & class II cadre were studied. Blood pressure was measured with a standard mercury sphygmomanometer. Chi-square test was applied to assess risk factors.Results: In present study, the prevalence of hypertension among Gazetted officers was observed 20.28%. There was significant positive association was found between age and prevalence of hypertension. And also it was found significantly higher in men than women. The association between education and hypertension found to be statistically significant (P<0.001), while there was no association between socioeconomic status and hypertension was found (P=0.33). Prevalence of hypertension was noted higher at every level of BMI. Prevalence of hypertension was significantly higher in smokers, alcoholic and had significant association (P<0.05).Conclusions: We conclude that, because of high prevalence of hypertension in Gazetted officers, periodically they should be screened for the same.


Medicina ◽  
2019 ◽  
Vol 55 (5) ◽  
pp. 186 ◽  
Author(s):  
Caterina Ledda ◽  
Diana Cinà ◽  
Serena Matera ◽  
Nicola Mucci ◽  
Massimo Bracci ◽  
...  

Background and objectives: Evidence shows that shift work may be correlated with insulin resistance (IR). Therefore its estimation in clinical and prevention practice is of great significance. A cross-sectional study was performed to examine the Homeostasis Model Assessment-Insulin Resistance (HOMA-IR) Index among healthcare shift workers (HCSW). Materials and Methods: A total of 272 healthcare workers (HCWs) were invited to participate in the study within an occupational surveillance framework, 137 were HCSW while 135 were healthcare non-shift workers (HCNSW). Fasting glucose, insulin, and HOMA-IR Index were evaluated in each participant and correlated with shift workers. Results: Indicators of glucose metabolism were significantly higher in HCSW p < 0.001, and logistic regression analysis confirmed a significant positive association between increased values of HOMA-IR Index and shift workers (p < 0.05). Conclusions: Shift work could be a risk factor in developing insulin resistance and metabolic syndrome.


2021 ◽  
pp. 089011712098494
Author(s):  
Carolina M. Bejarano ◽  
Jordan A. Carlson ◽  
Terry L. Conway ◽  
Brian E. Saelens ◽  
Karen Glanz ◽  
...  

Purpose: This study examined dietary indicators, sedentary time, and physical activity as potential mediators of the association between TV time and BMIz in youth. Design: Cross-sectional study in 2 independent samples of youth. Setting: Data collection occurred by mail and telephone for adolescents and either at home or in medical settings for children. Sample: 928 youth ages 12-16 and 756 youth ages 6-12 and a parent. Measures: TV time, snacking/eating while watching TV, and a 3-day dietary recall were assessed via child/parent report. Physical activity and sedentary time were assessed by accelerometer wear. Analysis: Direct and indirect associations (through 8 diet and activity variables) of TV time with BMIz were tested in boys and girls in each sample. Results: TV time had a positive association with BMIz in 6-12 year old boys and girls. Direct associations emerged between TV time and the diet/activity variables, and between diet/activity variables and BMIz. Snacking/eating while watching TV had a significant positive association with BMIz in younger boys and mediated the association between TV time and BMIz ( β = .06, p = .019; 25% attenuation). Conclusions: Snacking/eating while watching TV may be a possible reason TV time is consistently associated with obesity in youth. Targeting reductions in TV time and associated snacking could improve health impacts.


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