APPLICATION OF FORENSIC ACCOUNTING TECHNIQUES AS ANTIDOTE FOR CURBING FRAUD IN NIGERIA BUDGET IMPLEMENTATION ADEGBIE

Budgeting is a fiscal policy used by the government to grow and develop the economy to ensure performance, stability and sustainability. Studies have shown that diversion of budgeted allocated funds, misappropriation of funds, fraud and uncompleted capital and developmental projects are major challenges facing budgetary system in Nigeria public sector. Studies further revealed that various strategies used to resolve the problem have not been successful. This study evaluated the impact of the applying forensic accounting techniques in curbing fraud in Nigeria budget implementation. The study employed survey cross-sectional research design. The population consisted of 195 staff of federal government establishments connected with budgetary system and fiscal policy. With the use of total enumeration, 195 copies of the questionnaire were administered with a retrieval rate of 150 copies (77%).The study adopted descriptive and inferential statistics to analyze the data. The findings showed that Investigative and Audit Support Service have strong impact on fraud and misappropriation of budgeted allocation funds β=0.342,F (1,149)=10.587,p-value=.002.The result also showed that Investigative and Audit Support Service has significant impact on uncompleted capital and developmental projects.β=0.745,F(1,149)=249.621,p-value=.003.The study concluded that the application of forensic accounting techniques have positive effect on curbing fraud in budget implementation. The study recommended that the federal government should make a policy to incorporate forensic accounting in Nigeria budgetary system

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CORRELATION BETWEEN SMOKE-FREE AREAS AND SMOKING BEHAVIOR IN INDONESIA

Jurnal Berkala Epidemiologi ◽

10.20473/jbe.v8i22020.117-124 ◽

2020 ◽

Vol 8 (2) ◽

pp. 117

Author(s):

Mohamad Anis Fahmi

Keyword(s):

Public Awareness ◽

Smoking Behavior ◽

Secondary Data ◽

Computer Application ◽

P Value ◽

Cross Sectional ◽

Positive Correlation ◽

The Government ◽

Cross Sectional Design ◽

The Impact

Background: Low public awareness of the impact of smoking makes the implementation of smoke-free areas (KTR) difficult. Smoke-free areas aim to protect the public from the direct and indirect effects of smoking. Purpose: This study aimed to analyze the correlation between the application of smoke-free areas and the prevalence of active and ex-smokers in Indonesia. Method: This study implemented a cross-sectional design, using secondary data from the Riskesdas 2018 on active and ex-smokers. KTR application data were obtained from the Profile of Non-Communicable Diseases in 2016. A Pearson product-moment test was conducted by a computer application to determine the correlation coefficient (r). This coefficient was used to describe the level of correlation between the two variables; significance was determined as a p value of 5%. Results: This study showed that the average application of KTR throughout Indonesia was 50.83%, active smokers comprised 23.49% of the population, and ex-smokers comprised 4.94%. Most active smokers were in Java and Sumatra, while the majority of ex-smokers were in Java and Sulawesi and the majority of KTR was in Java. This study shows that there is a positive correlation between KTR application and the percentage of ex-smokers (r = 0.46; p value = 0.01). Conclusion: There is a positive correlation between the application of KTR and an increase in ex-smokers. The government needs to increase the application of KTR policies.

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Knowledge and awareness of oral cancer and impact of pictorial warnings on the willingness to quit tobacco in young tobacco consumers in India

International Journal of Adolescent Medicine and Health ◽

10.1515/ijamh-2018-0185 ◽

2018 ◽

Vol 0 (0) ◽

Author(s):

Sandeep Kumar ◽

Priyanka Kumari ◽

Ruchika Gupta ◽

Siddharth Kumar Singh ◽

Shruti Sinha ◽

...

Keyword(s):

Oral Cancer ◽

Dental Health ◽

Tobacco Consumption ◽

P Value ◽

Cancer Awareness ◽

Cross Sectional ◽

Pictorial Warnings ◽

Validated Questionnaire ◽

The Government ◽

The Impact

AbstractBackgroundOral cancer is most common cancer globally and is one of the most life-threatening conditions worldwide.AimTo assess the knowledge and awareness of oral cancer and the impact of pictorial warnings on the willingness to quit tobacco in young tobacco consumers in India.MethodsThis cross-sectional study included 250 young tobacco consumers from Ranchi, Jharkhand. A pretested validated questionnaire was used that collected information on knowledge and awareness of oral cancer from the respondents. The responses were estimated on a three-point scale (No/Don’t know/Yes). p-Value <0.05 was considered statistically significant.ResultsThe majority of the respondents were aware of oral cancer (92.0%). Educational status was significantly associated with a good knowledge of awareness of oral cancer and its associated risk factors (p-Value <0.05). Media was identified as the main source for spreading oral cancer awareness (69.1%). The majority of the people were aware of the pictorial warnings on tobacco products (96.1%). However, the pictorial warnings seem to have a very low impact on willingness to quit tobacco by the respondents (20.0%).ConclusionAlternative strategies need to be employed by the government to motivate people to quit tobacco consumption. Dental health education should be provided and educational pamphlets should be distributed to create awareness about the harmful effects of tobacco consumption.

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Analisis Faktor Determinan Pelaksanaan Inisiasi Menyusu Dini Oleh Bidan Di Rumah Sakit Umum Anutapura Palu

Jurnal Bidan Cerdas (JBC) ◽

10.33860/jbc.v1i1.87 ◽

2018 ◽

Vol 1 (1) ◽

pp. 34

Author(s):

Ni Nyoman Novita ◽

Gusman Arsyad

Keyword(s):

Emergency Room ◽

Peer Support ◽

Statistical Tests ◽

Bivariate Analysis ◽

P Value ◽

Chi Square ◽

Cross Sectional ◽

Implementation Processes ◽

Chi Square Test ◽

The Government

Implementation of IMD in hospitals has decreased from the previous year and has not reached the target set by the government. Some IMD implementation processes have not been carried out according to applicable standards. So that babies do not get an IMD in accordance with existing SOPs. The purpose of this study was to determine the determinant factors associated with the implementation of the IMD by midwives in the Midwifery and Maternity Room Emergency Room (IGD) at the Anutapura General Hospital in Palu. This research method is analytical with cross sectional approach. The population of this study was that all midwives in the obstetrics emergency room and maternity room at Anutapura Palu Hospital were 37 respondents. The sample in this study is total sampling. The analysis used was univariate, and bivariate analysis using the chi square test with a confidence level of 95% (α = 0.05). The results of statistical tests on variable knowledge of midwives with the implementation of IMD p value: 0.018 (p value <0.05). APN training with the implementation of IMD p value: 0.697 (p value> 0.05). length of work with the implementation of IMD p value: 0.029 (p value <0.05). and peer support with the implementation of IMD p value: 0.007 (p value <0.05). Conclusions there is a relationship between knowledge, length of work, peer support with the implementation of the IMD, and training factors that have nothing to do with IMD implementation. The strongest factor in the relationship is peer support. It is recommended that the Anutarapura Palu Hospital be able to motivate midwives so that they can further enhance their role in the implementation and provide support to their colleagues so that the implementation of the IMD can be carried out in accordance with applicable standards.Keywords: Knowledge, APN Training, Duration of work, Implementation of IMD

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Impact of Land Conservation Technologies on Agricultural Productivity in Tanzania

Utafiti ◽

10.1163/26836408-0110102004 ◽

2015 ◽

Vol 11 (1-2) ◽

pp. 33-66

Author(s):

Onesmo Selijio

Keyword(s):

Land Management ◽

Water Conservation ◽

Crop Yields ◽

Maize Crop ◽

Cross Sectional ◽

Inorganic Fertilizers ◽

The Government ◽

The Impact ◽

Management And Conservation ◽

Conservation Technologies

Land management and conservation have been considered the most important aspects of sustainable productivity in economically developing countries where land degradation is a major challenge. In Tanzania, both the government and international organizations have been promoting adoption of land management and conservation technologies (LMCTs) for a long time. This paper establishes the impact of three LMCTs – soil water conservation technologies and erosion control (SWCEC), organic and inorganic fertilizers – on maize crop yields in different rainfall zones, using national panel survey data. The study employs static panel models to analyse the two-period data sets for 2008-2009 and 2010-2011. The results indicate that adoption of LMCTs do contribute significantly to maize yield. The greatest effects of organic and SWCEC methods on crop yield were realized in low rainfall zones, while that of inorganic fertilizers was observed in high rainfall zones. These findings support previous cross-sectional data analyses, suggesting for policy makers that a blanket land management and conservation programme applied uniformly to all agro-ecological zones is not strategically beneficial. The advisability of a technology employed in a given zone should be supported by local knowledge and research findings culled from that particular area.

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Impact of Organizational Commitment on Intention to Quit Among Psychaitric Nurses: Evidence from Pakistan

International Journal of Learning and Development ◽

10.5296/ijld.v5i4.8734 ◽

2015 ◽

Vol 5 (4) ◽

Cited By ~ 2

Author(s):

Kashifa Yasmin ◽

Prof. Dr. Najib Ahmad Marzuki

Keyword(s):

Organizational Commitment ◽

Structural Equation ◽

Turnover Intentions ◽

Psychiatric Hospitals ◽

Developed Countries ◽

Intention To Quit ◽

Equation Modeling ◽

Cross Sectional ◽

The Government ◽

The Impact

Shortage of the nurses is an important issue in the developing and developed countries. The aim of this paper is to determine the impact of organizational commitment on intention to quit among psychiatric nurses. Based on the model of casual turnover this study assessed the direct effect of organizational commitment on nurse’s intention to quit. The cross sectional data was collected from three hundred five nurses of psychiatric hospitals in Punjab, Pakistan. Structural equation modeling was applied to achieve the objectives. The results revealed that affective commitment and normative commitment have significant impact while continuous commitment has not significant effect on nurse’s intention to quit. So, the commitment of nurse to hospital goals, missions, and values is not enough to predict her intention to quit from job in the hospital. This study recommends that, the government and policy makers should look beyond forces in their internal and external environment, when considering how to reduce employee’s turnover intentions. This study recommends that future researchers should examine the impact of work environment on intention to quit though burnout as a unit variable. This study contributes socially and economically.

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HUBUNGAN PANDEMI COVID-19 DAN PSBB DENGAN GANGGUAN DEPRESI PADA LANSIA DI PANTI WREDA HANA CIPUTAT JAKARTA

Jurnal Muara Medika dan Psikologi Klinis ◽

10.24912/jmmpk.v1i1.12087 ◽

2021 ◽

Vol 1 (1) ◽

pp. 66

Author(s):

Anggun Tsabitah Rachmah ◽

Noer Saelan Tadjudin

Keyword(s):

Nursing Home ◽

Large Scale ◽

Depressive Disorders ◽

The Elderly ◽

Elderly Subjects ◽

Research Subjects ◽

Chi Square ◽

Cross Sectional ◽

The Government ◽

The Impact

Pemerintah Indonesia selama pandemi COVID-19 menerapkan PSBB (Pembatasan Sosial Berskala Besar) dimana PSBB tersebut membuat aktivitas masyarakat dibatasi, dampaknya juga bisa dirasakan pada lansia di Panti Wreda sehingga dapat menyebabkan timbulnya gangguan depresi. Penelitian ini bertujuan untuk mengetahui hubungan pandemi COVID-19 dan PSBB dengan gangguan depresi pada lansia di Panti Wreda Hana Ciputat Jakarta. Penelitian ini menggunakan metode analitik observational dengan desain studi cross sectional. Penelitian ini dilakukan di Panti Wreda Hana Ciputat Jakarta terhadap lansia sejumlah 56 subjek penelitian yang terdiri dari perempuan 48 orang dan laki-laki 8 orang. Dari 56 subjek penelitian jumlah laki-laki 8 (14,3%) dan perempuan 48 (85,7%). Sebelum terjadinya pandemi COVID-19 dan PSBB, subjek penelitian yang tidak depresi sejumlah 49 subjek (87,5 %), kemungkinan besar depresi 6 subjek (10,7%), dan yang mengalami depresi 1 subjek (1,8%). Selama pandemi COVID19 dan PSBB, subjek penelitian yang tidak depresi 38 subjek (67,9%), kemungkinan besar depresi 14 subjek (25%), dan yang mengalami depresi 4 subjek (7,1%). Berdasarkan hasil uji Chi-square nilai p= 0,000. Dapat disimpulkan terdapat hubungan pandemi COVID-19 dan PSBB dengan gangguan depresi pada lansia di Panti Wreda Hana Ciputat Jakarta. The Government of Indonesia during the COVID-19 pandemic implemented PSBB (Large-Scale Social Restrictions) where the PSBB made community activities restricted, the impact can also be felt on the elderly in nursing home so that it can cause depressive disorders. This research was done in order to determine the relationship of the COVID-19 pandemic and PSBB with depressive disorders in the elderly at the Ciputat Hana Nursing Home in Jakarta. This study used an observational analytic method with a cross sectional study design. The research was conducted at the Ciputat Hana Nursing Home in Jakarta for 56 elderly subjects. In the nursing home consist of 48 women and 8 men. In 56 research subjects, there were 8 (14,3%) men and 48 (85,7%) women. Before the Pandemic of COVID-19 and PSBB, there were 49 (87,5%) research subjects who were not depressed, 6 (10,7%) research subjects who were most likely depressed, and 1 (1,8%) research subject who were depressed. During the Pandemic of COVID-19 and PSBB, there were 38 (67,9%) research subjects who were not depressed, 14 (25%) research subjects who were most likely depressed, and 4 (7,1%) research subjects who were depressed. Based on Chi-Square test result, the value of P = 0,000. In conclusion, there is a correlation between the pandemic of COVID-19 and PSBB with depression disorder in the elderly at Ciputat Hana Nursing Home in Jakarta.

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Tinnitus: The Sound of Stress?

Clinical Practice and Epidemiology in Mental Health ◽

10.2174/1745017901814010264 ◽

2018 ◽

Vol 14 (1) ◽

pp. 264-269 ◽

Cited By ~ 2

Author(s):

Patricia Ciminelli ◽

Sergio Machado ◽

Manoela Palmeira ◽

Mauro Giovanni Carta ◽

Sarah Cristina Beirith ◽

...

Keyword(s):

Quality Of Life ◽

Progressive Increase ◽

Cross Sectional Study ◽

P Value ◽

Cross Sectional ◽

Mean Values ◽

Subjective Tinnitus ◽

Stress Symptoms ◽

The Impact

Background: Emotional stress is frequently associated with otologic symptoms as tinnitus and dizziness. Stress can contribute to the beginning or worsening of tinnitus. Objective: The objective of the study is to evaluate the presence of stress symptoms in patients with chronic, subjective tinnitus, and correlate its presence to annoyance associated with tinnitus. Methods: This is a cross-sectional study. One hundred and eighty patients with chronic, subjective tinnitus were included. Patients answered the Tinnitus Handicap Inventory (THI) to evaluate the impact of tinnitus in the quality of life and answered the Lipp's inventory symptoms of stress for adults (ISSL). The data obtained was organized using Excel® 2010, mean values, linear regression and p-value were calculated. Results: Of the 180 patients included in the study, 117 (65%) had stress symptoms, 52 of the 117 (44%) were in the resistance phase and 23 of the 117 (20%) in the exhaustion phase, the remaining was in the alert phase. There was a clear progressive increase in stress as THI raised, with more impact of tinnitus in quality of life. Conclusion: The presence of stress symptoms, measured by ISSL was observed in most of our patients with chronic subjective tinnitus, specially in the resistance and exhaustion phases and it is directly associated with tinnitus annoyance.

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The Impact of Legalization of Access to Recreational Cannabis on Canadian Medical Users with Cancer.

10.21203/rs.3.rs-15703/v4 ◽

2020 ◽

Author(s):

Philippa Helen Hawley ◽

Monica Gobbo ◽

Narsis Afghari

Keyword(s):

Cancer Patients ◽

Cannabis Use ◽

P Value ◽

Medical Cannabis ◽

Eligibility Criteria ◽

Cross Sectional ◽

Access System ◽

Patterns Of Use ◽

Barriers To Access ◽

The Impact

Abstract Background Canada legalized cannabis use for medical purposes in 1999. Legalization of cannabis for recreational purposes in October 2018 offered the opportunity to assess the impact of recreational legalization on cancer patients’ patterns of use to identify learning points that could be helpful to other countries considering similar legislation.Method Two identical anonymous cross-sectional surveys were administered to cancer patients in British Columbia (2 months before and 3 months following legalization), with the same eligibility criteria. The prevalence of medical cannabis use, the distribution of symptoms leading to use, the most common types of cannabis products and sources, reasons for stopping using cannabis, and barriers to access were assessed.Results The overall response rate was 27%. Both cohorts were similar regarding age (median= 66yrs), gender (53% female), and education (approximately 85% of participants had an education level of high school graduation and higher). Respondents had multiple motives for taking cannabis, including to manage multiple symptoms, to treat cancer, and for recreational reasons. The majority of patients in both surveys did not use the legal medical access system. Comparison of the two cohorts showed that after legalization the prevalence of current cannabis use increased by 26% (23·1% to 29·1%, p-value 0·01), including an increased disclosure of recreational motive for use, from 32% to 40%. However, in the post-legalization cohort more Current Users reported problems getting cannabis (18%) than the pre-legalization cohort (8%), (p-value <0·01). The most common barrier cited was lack of available preferred products, including edibles, as these were only available from illegal dispensaries. Conclusions Results showed that legalization of cannabis for recreational purposes may have an impact on those who use medical cannabis. Impacts include an increase in prevalence of use; problems accessing preferred products legally; higher cost, and difficulties using a legal access system. The desired goal of regulation in reducing harms from use of illegal cannabis products are unlikely to be achieved if the legal process is less attractive to patients than use of illegal sources.

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Analisis Hubungan Sikap dan Pengetahuan Keluarga dengan Penerapan Program Indonesia Sehat dengan Pendekatan Keluarga

Jurnal Endurance ◽

10.22216/jen.v5i1.4282 ◽

2020 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Ifon Driposwana Putra ◽

Ulfa Hasana

Keyword(s):

Public Health ◽

The Other ◽

Bivariate Analysis ◽

P Value ◽

Cross Sectional ◽

Family Approach ◽

Low Degree ◽

The Government ◽

The Relationship ◽

Improve Health

The government has proclaimed Healthy Indonesia Program with Family Approach (PIS-PK), aiming to improve health level of its people; howeverthe implementation is far from satisfying and not equally distributed so that there is still a low degree of public health. This study aims to analyze the relationship between attitudes and family knowledge with the adoption of the Healthy Indonesia Program with a family approach in Pekanbaru. The type of research is descriptive correlation with cross sectional approach. The sample in this study was 100 families. The result of bivariate analysis showed that there was a significant correlation between family’s attitudes toward PIS-PK, with p value of 0.018. On the other hand, it also showed that there was no significant correlation between family’s knowledge toward PIS-PK, with p value only 0.159. It is hoped that this study can be used as leaning materials, references for health officers, as well as suggestions regarding the implementation of PIS-PKPemerintah telah membuat Program Indonesia Sehat melalui penedekatan keluarga (PIS-PK) dengan tujuan agar meningkatnya derajat kesehatan masyarakat, namun dalam penerapannya masih belum maksimal dan merata sehingga masih terdapat derajat kesehatan masyarakat yang masih rendah. Penelitian ini bertujuan untuk menganalisis hubungan sikap dan pengetahuan keluarga dengan penerapan Program Indonesia Sehat dengan pendekatan keluarga di Pekanbaru. Jenis penelitian desktiptif korelasi dengan pendekatan cross sectional. Sampel dalam penelitian ini adalah 100 Keluarga. Hasil analisis bivariat didapatkan bahwa ada hubungan yang signifikan antara sikap keluarga dengan penerapan PIS-PKmdengan p value adalah 0,018. Didapatkan juga bahwa tidak ada hubungan yang signifikan antara pengetahuan keluarga dengan penerapan PIS-PK dengan nilai p value adalah 0,159. Hasil penelitian ini dapat dijadikan bahan ajar dan menjadi acuan oleh petugas kesehatan serta menjadi masukan untuk dalam penerapan PIS-PK

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Investigating the business performance on the financial well-being of the Government retirees

SHS Web of Conferences ◽

10.1051/shsconf/202112403006 ◽

2021 ◽

Vol 124 ◽

pp. 03006

Author(s):

Abdul Mutalib Embong ◽

Norzamziah Afzainizam ◽

Mariati Norhashim ◽

Amirsaman Ahmadi

Keyword(s):

Business Performance ◽

Profile Analysis ◽

Descriptive Analysis ◽

Well Being ◽

The Elderly ◽

Population Ageing ◽

Ageing Population ◽

Cross Sectional ◽

The Government ◽

The Impact

Population ageing; where there is growth in the percentage of older persons in the population; is becoming a worldwide phenomenon due to better healthcare and lower birth rates. The phenomenon of population ageing brings with it both challenges and opportunities. The challenges of an ageing population include social, health and economic support of the elderly. Malaysia is recognizing the need to address this issue of financially supporting an ageing population. The purpose of the paper was to investigate the impact of business on the financial well-being (FWB) of the ageing, specifically the government retirees. A questionnaire-based survey was conducted among retirees who were in business throughout Malaysia that employed a cross sectional design. Forty-one respondents were successfully interviewed. Statistical procedures for the analyses included descriptive analysis and a profile analysis using scatterplot on the perceived business performance vs financial well-being. The survey revealed that the majority of the respondents operated business in the services, trade or retail industries which were set up and fully owned by themselves. Resource wise, the majority had very low financial capital, human capital and social capital. The study provides some empirical evidence that the retirees in business may be categorized into opportunity driven and necessity driven groups. The paper concludes that there is a need to find alternative income generation methods for the necessity driven group. Making paid work accessible to the elderly must be urgently put on the national agenda.

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