Restructuring Charges and CEO Cash Compensation: A Reexamination

2003 ◽  
Vol 78 (1) ◽  
pp. 169-192 ◽  
Author(s):  
Davit Adut ◽  
William H. Cready ◽  
Thomas J. Lopez
Keyword(s):  
Adverse Effect ◽  
Executive Compensation ◽  
The Other ◽  
Cross Sectional ◽  
Factors Associated ◽  
Cash Compensation ◽  
Restructuring Charges ◽  
Restructuring Charge ◽  
A Charge ◽  
Compensation Committees

Prior research generally concludes that compensation committees completely shield executive compensation from the effect of restructuring charges on earnings. In contrast, we find that after controlling for the growth in annual inflation-adjusted CEO cash compensation, compensation committees only partially shield CEO compensation from the adverse effect of restructuring charges on earnings, on average. In further analyses, we identify factors associated with cross-sectional differences in the extent of shielding. Specifically, we find that compensation committees appear to: (1) completely shield initial and subsequent restructuring charges for CEOs with long tenure, provided that the firm had not recorded a charge in the two immediately prior years; (2) provide no shielding of subsequent restructuring charges taken by short-tenured CEOs if the firm reported a prior restructuring charge within two years of the current charge; (3) and partially shield the other categories of restructuring charges. Overall, this study provides evidence that compensation committees evaluate the context of each restructuring in determining the extent to which they will intervene to shield executive compensation from the effect of these charges.

scholarly journals PREVALENCE AND FACTORS ASSOCIATED WITH MUSCULOSKELETAL PAIN IN HOSPITAL CLEANING WORKERS

2017 ◽  
Vol 26 (2) ◽  
Author(s):  
Emanuelli Mancio Ferreira da Luz ◽  
Tânia Solange Bosi de Souza Magnago ◽  
Patrícia Bitencourt Toscani Greco ◽  
Juliana Dal Ongaro ◽  
Tais Carpes Lanes ◽  
...  
Keyword(s):  
Musculoskeletal Pain ◽  
Cross Sectional Study ◽  
The Other ◽  
University Hospital ◽  
Semistructured Interview ◽  
Rio Grande Do Sul ◽  
Sectional Study ◽  
Cross Sectional ◽  
Factors Associated ◽  
Hospital Cleaning

ABSTRACT Objective: to assess the prevalence and the factors associated with the occurrence of musculoskeletal pain in hospital cleaning workers. Method: cross-sectional study, involving 157 outsourced workers at a university hospital in the state of Rio Grande do Sul, Brazil. The data were collected through a semistructured interview and analyzed through descriptive and analytic statistics. The prevalence of musculoskeletal pain corresponded to 70.1%, with strong and unbearable intensity in 25.5% of the cases. Results: the workers were between 19 and 34 old; 95%CI=1.03-1.27, those without time for leisure RPa=1.14; 95%CI=1.03-1.27 and those who sometimes have time for leisure RPa=1.10; 95%CI=1.02-1.20 presented higher prevalence rates for musculoskeletal pain than the other groups. Conclusion: no association was verified between musculoskeletal pain and occupational factors. Nevertheless, the workers perform their activities even with musculoskletal symptoms, which suggests attention.

scholarly journals Patients’ Understanding of Anticoagulant Therapy in a Multiethnic Population

2003 ◽  
Vol 96 (4) ◽  
pp. 175-179 ◽  
Author(s):  
Sunil Nadar ◽  
Nazneen Begum ◽  
Bhupinder Kaur ◽  
Sukhpreet Sandhu ◽  
Gregory Y H Lip
Keyword(s):  
Regression Analysis ◽  
Knowledge Score ◽  
The Other ◽  
Teaching Hospitals ◽  
Group Differences ◽  
Cross Sectional ◽  
Factors Associated ◽  
Anticoagulation Clinics ◽  
Multiethnic Population ◽  
The Uk

To investigate whether knowledge and perceptions of antithrombotic therapy differ between ethnic groups in the UK, we conducted a cross-sectional questionnaire survey of patients attending anticoagulation clinics in three Birmingham teaching hospitals. 180 consecutive patients were recruited—135 white European, 29 Indo-Asian, 16 Afro-Caribbean. The average knowledge score was 5.5 out of 9, with no significant differences between the groups. Indo-Asians were significantly less likely than the other groups to know the name of the anticoagulant they were taking (warfarin) and Afro-Caribbeans to know the condition for which they were being anticoagulated. Few patients of any group were able to specify more than one side-effect of warfarin or the dose they were on. In logistic regression analysis the factors associated with a low score were age >gT 61 years, having been born outside the UK, and the perception of difficulty in comprehension. Nearly half the Indo-Asians felt unable to understand what was said to them in the clinic, and 62% expressed a preference for a doctor of the same ethnic group. Although there were no significant between-group differences, this study points to gaps in the knowledge of patients from ethnic minorities and to deficiencies in the provision of information. In patient education, these groups should receive special attention.

Faktor yang Berhubungan dengan Penggunaan Partograf dalam Persalinan oleh Bidan Praktik Mandiri

2020 ◽  
Vol 2 (2) ◽  
pp. 72-80
Author(s):  
Niluh Nita Silfia
Keyword(s):  
Total Population ◽  
Sampling Technique ◽  
Population Data ◽  
Statistical Test ◽  
Influential Factor ◽  
Test Results ◽  
Cross Sectional ◽  
Factors Associated ◽  
Survey Results ◽  
Research Criteria

Partographs are guidelines for childbirth observations that will facilitate labor assistants in first identifying emergency cases and complications for mothers and fetuses. Preliminary survey at the Sigi Community Health Sub-Center (Pustu) of the 8 Pustu midwives found two midwives (25%) to complete a complete partograph, six midwives (75%) incomplete. The purpose of this study was to determine the determinant factors associated with the use of partographs in labor. The design of this study used observational analytic methods with a cross-sectional approach. 24 BPM survey results were obtained with 30 samples of midwives who met the research criteria and data completeness. The sampling technique was by the total population. Data analysis used logistic regression. The multivariate analysis results showed that APN training was the most influential factor in the use of partographs in labor by midwives. Statistical test results obtained a POR value of 37.7 (95% CI 12.1 - 60.2). This study suggests that midwives must have APN certificates to be valid in providing services.

Assessment of micro and macro nutrients in poultry feeds available in Dhaka city, Bangladesh.

2017 ◽  
Vol 1 ◽  
pp. 264
Author(s):  
Md Didarul Islam ◽  
Ashiqur Rahaman ◽  
Fahmida Jannat
Keyword(s):  
Heavy Metals ◽  
Adverse Effect ◽  
The Other ◽  
Nutrient Level ◽  
Dhaka City ◽  
Toxic Heavy Metals ◽  
High Concentration ◽  
Low Concentration ◽  
Feed Formulation ◽  
Macro Nutrients

This study was based on to determine the concentration of macro and micro nutrients as well as toxic and nontoxic heavy metals present in the chicken feed available in Dhaka city of Bangladesh. All macro nutrients, if present in the feed at high concentration have some adverse effect, at the same time if this nutrient present in the feed at low concentration this have some adverse effect too. So that this nutrient level should be maintained at a marginal level. On the other side toxic heavy metals if present in the feed at very low concentration those can contaminate the total environment of the ecosystem. In this study six brand samples (starter, grower, finisher and layer) which was collected from different renowned chicken feed formulation industry in Bangladesh. Those samples were prepared for analysis by wet ashing and then metals were determined by Atomic Absorption Spectroscopy. It was found that 27.7 to 68.4, 57.3 to 121.9, 0.21 to 4.1, 0.32 to 2.1, 0.11 to 1.58, 0.28 to 2.11 and 0.28 to 1.78 for zinc, iron, copper, mercury, cadmium, nickel and cobalt respectively. It was found that essential macro and micro nutrients were present in the feed in low concentration on the other side mercury was present in high concentration in the feed samples.

Demographic Factors Associated with Congenital Malformations Among Young Infants in Fallujah Maternity and Children Hospital, Fallujah City, Iraq

2020 ◽  
pp. 1-5
Author(s):  
Samira T.Abdulghani ◽  
Samira T.Abdulghani
Keyword(s):  
Developing Countries ◽  
Congenital Anomalies ◽  
Prevalence Rate ◽  
Gestational Hypertension ◽  
Heart Defects ◽  
Demographic Factors ◽  
Cross Sectional ◽  
Factors Associated ◽  
Young Infants ◽  
History Of

Background: Congenital anomalies are a major cause of infant morbidity and mortality in developing countries including our country. Registries and data on these anomalies are still primitive and poorly collated. In this study we aimed to assess the important demographic factors associated with the development of congenital anomalies. Methods: This was a cross-sectional hospital-based study involving 880 infants in the 1st year of life registered in the birth defect unit in Fallujah Maternity and Children Hospital in the period between 1st of January 2017 to the 31st of December 2019. The prevalence rate, the pattern of anomalies and the factors associated with their occurrence were determined. Results: The prevalence rate of the group enrolled in this study was 31/1000 total births, congenital heart defects was the commonest followed by central nervous system anomalies, 58% of the infants were males, 65% had ≥ 2.5 kg birth weight & 95% were singletons. Family history of congenital anomalies was found in 31.25% of cases. The largest group of mothers (55.7%) were 21-30 years old & 92.5% of fathers were less than 45 years old. Parental consanguinity reported in 64.3% of the total cases. Only 4.5% of mothers reported history of fever during pregnancy, and none of them had history of exposure to x-ray or teratogenic drug use. Gestational hypertension was reported in 10% of the total (880) mothers, hypertension and diabetes mellitus in 0.3%, while hepatitis C, hepatitis B, toxoplasmosis and epilepsy, each was reported in only one mother (0.1% of the total). Regarding the outcome of pregnancy, 66.6% were live births, 24.2% were abortions and 9.2% were stillbirths. History of previous abortions was reported in 22% of cases. Urban residents accounted for 63% of the families of congenitally abnormal infants while 37% were rural. Conclusion: Congenital anomalies are still a major cause for concern and tension in Fallujah society, there is serious need to establish a surveillance and good statistical system for congenital anomalies and efforts should be made to raise awareness of their occurrence and the associated risk factors in Iraq and other developing countries.

HISTOPATHOLOGY OF THE PIGMENTED TUMORAL-LIKE LESIONS OF THE SKIN AT HUE HOSPITAL OF MEDICINE AND PHARMACY UNIVERSITY

2018 ◽  
Vol 8 (4) ◽  
pp. 65-69
Author(s):  
Mao Nguyen Van ◽  
Dong Tran Nam
Keyword(s):  
Key Words ◽  
Definitive Diagnosis ◽  
The Other ◽  
Cell Tumour ◽  
Cross Sectional ◽  
Skin Tumour ◽  
Clinical Appearance ◽  
The Face ◽  
The Common ◽  
Difficult Cases

Background: Pigmented tumour of the skin is one of the common tumour in human including the benign pigmented tumours (more common) called Nevi tumours and the malignant one called melanoma which was less frequent but the most poor in prognosis. In addition, the others not belonging to these group had the same clinical appearance, so the application of histopathology and immunohistochemistry for the definitive diagnosis was indespensible. Objectives: 1. To describe the macroscopic features of the pigmented tumoral-like lesions; 2. To classify the histopathologic types of the pigmented cell tumours and the other pigmented tumours of the skin. Materials and Method: Cross-sectional research on 55 patients diagnosed as pigmented tumoral lesions by clinician, then all definitively diagnosed by histopathology combining the immunohistochemistry in difficult cases. Results: There was no difference in gender, the disease was discovered most common in adult, especially with the age over 51 years old (58.1%). the most region located was in the face accounting for 60%, following the trunk and limbs (14.6%, 12.8% respectively). All 3 malignant melanomas happened in foot. The most common color of the lesions was black (65.4%), the other ones were rose, grey and blue. Histopathology and immunohisthochemistry showed that the true pigmented cell tumours were 52.6% encompassing benign ones (Nevi tumour) (41.8%), melanoma (5.4%) and lentigo (5.4%). 47.4% was not the true pigmented cell tumour including pigmented basocellular carcinoma (36.4%) and the others less common as histiofibromas, acanthoma and papilloma. Conclusion: the pigmented tumoral-like lesions of the skin could be the true pigmented cell tumours and the others, so the application of the histopathology and the immunohistochemistry after the clinical discovery helps to determine and classify the disease definitely and for the best orientation of treatment as well. Key words: skin tumour, benign pigmented tumour (Nevi), malignant pigmented tumour (melanoma), pigmented basocellular carcinoma

EXPRESSION OF SOME IMMUNOLOGIC MARKERS FOR THE DIAGNOSIS OF SUSPECTED LYMPHOID LESIONS OF LYMPHOMA

2018 ◽  
Vol 8 (4) ◽  
pp. 28-33
Author(s):  
Mao Nguyen Van ◽  
Thao Le Thi Thu
Keyword(s):  
Correct Diagnosis ◽  
Tumour Cells ◽  
The Body ◽  
The Other ◽  
Cervical Region ◽  
Cross Sectional ◽  
Immunologic Markers ◽  
Microscopic Features ◽  
Poor Differentiation ◽  
Benign Tumours

Background: In practice it was difficult or impossible to have a correct diagnosis for the lymphoid proliferation lesions based on only H.E standard histopathology. In addition to histopathology, the application of immunohistochemistry was indispensable for the definitive diagnosis of the malignant or benign tumours and the origin of the tumour cells as well. Objectives: 1. To describe the gross and microscopic features of the suspected lesions of lymphoma; 2. To asses the expression of some immunologic markers for the diagnosis and classification of the suspected lesions of lymphoma. Materials and Method: Cross-sectional research on 81 patients diagnosed by histopathology as lymphomas or suspected lesions of lymphoma, following with immunohistopathology staining of 6 main markers including LCA, CD3, CD20, Bcl2, CD30 and AE1/3. Results: The most site was lymph node 58.1% which appeared at cervical region 72.3%, then the stomach 14.9% and small intestine 12.4%. The other sites in the body were met with lower frequency. Histopathologically, the most type of the lesions was atypical hyperplasia of the lymphoid tissue suspecting the lymphomas 49.4%, lymphomas 34.5%, the other diagnoses were lower including inflammation, poor differentiation carcinoam not excluding the lymphomas, lymphomas differentiating with poor differentiation carcinomas. Immunohistochemistry showed that, LCA, CD3, CD20, Bcl2, CD30 and AE1/3 were all positive depending on such type of tumours. The real lymphomas were 48/81 cases (59.3%), benign ones 35.8% and poor differentiated carcinomas 4.9%. Conclusion: Immunohistochemistry with 6 markers could help to diagnose correctly as benign or malignant lesions, classify and determine the origin of the tumour cells as lymphocytes or epithelial cells diagnosed by histopathology as lymphomas or suspected lesions of lymphomas. Key words: histopathology, immunohistochemistry, lymphomas, poor differentiated carcinomas, hyperplasia, atypicality

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