scholarly journals The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore

2020 ◽  
Vol 5 (3) ◽  
pp. 70-77
Author(s):  
Phattarawade Sawangjan ◽  
Muttanachai Suttipun
Keyword(s):  
Significant Relationship ◽  
Stock Price ◽  
Descriptive Analysis ◽  
Listed Companies ◽  
Cross Sectional Study ◽  
Reaction Cross ◽  
Jel Classification ◽  
Sectional Study ◽  
Cross Sectional ◽  
The Relationship

Objective – The study aimed (1) to investigate the level and issue of key audit matters (KAMs) disclosure of listed companies in Thailand, Malaysia, and Singapore, (2) to test the different level of KAMs disclosure of listed companies between Thailand, Malaysia, and Singapore, and (3) to examine the relationship between KAMs disclosure and stock reaction. Methodology/Technique – Samples were 96 listed companies of Top-50 firms from Thailand, Malaysia, and Singapore. Content analysis by word counting and checklist was used to quantify KAMs disclosure in audit reports during 2016 to 2019, while the stock reaction was measured by the stock price of the sample’s common share. Descriptive analysis, independent sample t-test, correlation matrix, and multiple regression was used to analyze the data. Findings – As the results, the study found that the average word of KAMs the disclosure was 878.74 words with 2.38 average issues during 2016 to 2019. There was a significantly different level of KAMs disclosure of listed companies between Thailand and Malaysia, between Thailand and Singapore, and between Malaysia and Singapore. Moreover, the study found a positive significant relationship between KAMs disclosure (Word) and the stock price, while there was a negatively significant relationship between KAMs disclosure (Issue) and the stock price. Novelty – This study is the first cross-sectional study of KAMs disclosure in ASEAN region. Type of Paper: Empirical Keywords: Key Audit Matters Disclosure; Stock Reaction; Thailand; Malaysia; Singapore. Reference to this paper should be made as follows: Sawangjan, P; Suttipun, M. (2020). The relationship between key audit matters (KAMs) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore, J. Fin. Bank. Review, 5 (3): 70 – 77. https://doi.org/10.35609/jfbr.2020.5.3(1) JEL Classification: M40, M41, M42.

scholarly journals The Relationship Between Defense Mechanisms and Nurses’ Occupational Burnout: A Cross-Sectional Study

2020 ◽  
Vol In Press (In Press) ◽  
Author(s):  
Forouzan Elyasi ◽  
Seyed Mohammad Hosseininejad ◽  
Parisa Islami Parkoohi ◽  
Mahsa Kamali ◽  
Marzieh Azizi ◽  
...  
Keyword(s):  
Significant Relationship ◽  
Defense Mechanisms ◽  
Maslach Burnout Inventory ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Occupational Burnout ◽  
Cross Sectional ◽  
Low Level ◽  
The Mean ◽  
The Relationship

Background: Occupational burnout is a psychological syndrome that occurs in response to chronic stress in the workplace. Nowadays, it is known as one of the most important consequences of occupational stress. Defense mechanisms may also affect occupational burnout. Objectives: Since burnout is an important factor influencing the productivity of nurses, this study was conducted to investigate the relationship between the defense mechanisms and occupational burnout among nurses in the educational hospitals of an urban area in Iran. Methods: This descriptive cross-sectional study was conducted on 318 nurses who had at least one-year of work experience in four educational hospitals in Sari city, Iran, in 2018. Sampling was performed using the proportional stratified sampling method. The data were collected by the Maslach Burnout Inventory (MBI) scale, psychological Defense Styles questionnaire (DSQ-40), and a demographic questionnaire. Data were analyzed using descriptive and inferential statistics via the SPSS software V.20. Results: A total of 318 nurses were studied, 13 (4.1%) of the nurses had a burnout. The mean score of the dimension of emotional exhaustion (EE) was 17.49, in the dimension of depersonalization (DP) it was 5.42, and in the dimension of personal achievement (PA) it was 31.58. They indicated a low level of occupational burnout, and the mean scores of FE, DP, and PA subscales indicated a low level of occupational burnout. The use of more mature defense mechanisms had a significant negative correlation with the increase of the EE score (rho = -0.210, P < 0.001), but no significant relationship was reported with other aspects of burnout. Increased use of immature defense mechanisms had a direct correlation with the increase in the score of DP (rho = 0.255 and P < 0.001), but had a significant inverse relationship with the PA score (rho = -0.238 and P < 0.001) and no significant relationship with EE (P = 0.627). No significant relationship was found between the use of neurotic defense mechanisms and burnout dimensions (PEE = 0.119, PDP = 0.174, and PPA = 0.127). Conclusions: Since there is a significant relationship between defense mechanisms and occupational burnout, using the components of defense mechanisms in job interviews can lead to choosing appropriate nurses to perform different tasks in different settings, in accordance with individual and psychological characteristics. Also, teaching problem-solving skills, stress management, and useful information can improve defense mechanisms, nurses’ job performance, and patient satisfaction.

An Investigation of the Relationship Between Attitudes Towards Caring for Dying Patients and Compassion

2021 ◽  
pp. 003022282110048
Author(s):  
Senay Karadag Arli
Keyword(s):  
Significant Relationship ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Cross Sectional ◽  
Self Compassion ◽  
Dying Patients ◽  
Significant Difference ◽  
Volunteer Participation ◽  
The Relationship ◽  
Compassion Scale

The study aims to investigate the relationship between nurses’ attitudes towards caring for dying patients and compassion levels. This cross-sectional study was conducted with the volunteer participation of 130 nurses working in various clinics in a hospital located in eastern Turkey between March and June 2019. Data were collected through the Socio-demographic Form, the Frommelt Attitude toward Care of Dying Scale (FATCOD), and the Self-Compassion Scale (SCS). A statistically significant difference was found between nurses’ education level and compassion level (p < 0.01). A significant difference was found between the units where they were working and attitude towards caring for dying patients (p < 0.01). A positive, statistically significant relationship was found between the FATCOD total score and SCS total score (p < 0.01). A significant relationship between the compassion level and attitude toward caring for dying patients is an important finding for nurses, who encounter death frequently.

scholarly journals Nursing work intention, stress, and professionalism in response to the COVID-19 outbreak in Iran: A cross-sectional study

Work ◽  
2021 ◽  
pp. 1-11
Author(s):  
Hamed Zandian ◽  
Minoo Alipouri-sakha ◽  
Elhameh Nasiri ◽  
Telma Zahirian Moghadam
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Significant Relationship ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Cross Sectional ◽  
Training Groups ◽  
Nursing Services ◽  
The Relationship ◽  
Previous Training

BACKGROUND: Professionalism, stress and demographic factors are the three key influences in nurses’ intention to provide care. OBJECTIVES: This study examined the levels of work intention, stress and professionalism of nurses and determine the relationship between nursing work intention and factors in response to COVID-19. METHODS: This cross-sectional study was conducted on 362 nurses from COVID-19-devoted hospitals in Iran. A self-administered electronic-based questionnaire was developed and used to determine levels of stress, professionalism, and nursing intention. Multiple regression analysis was carried out to analyze the correlation between nursing intention with respect to stress and professionalism. RESULTS: The overall stress, professionalism, and nursing intention scores were 48.56, 21.46, and 17.83 respectively. There were significant differences in nursing intention scores between gender, marital status, and having training groups (p <  0.05). The regression analysis revealed that nursing intention had a significant relationship with older age (p <  0.001, S.E = 1.11,B = 17.02), higher income level (p <  0.001,S.E = 1.81,B = 6.98), having previous training (p = 0.008,S.E = 1.22,B = 3.27), higher stress level (p <  0.001,S.E = 2.37,B = –21.39), and high professionalism level (p <  0.001,S.E = 1.16,B = 11.99). CONCLUSION: Having an adequate staff requirement plan, planning appropriate training for nurses, and proactive psychological support are crucial to prevent burnout and continue to provide nursing services.

Does Adequate Hemodialysis Prevent Symptoms?: A National Cross-Sectional Survey

2020 ◽  
pp. 105477382091398
Author(s):  
Nurten Ozen ◽  
Tugba Cepken ◽  
Clemente Neves Sousa
Keyword(s):  
Significant Relationship ◽  
Reduction Rate ◽  
Cross Sectional Study ◽  
Common Symptom ◽  
Sectional Study ◽  
Cross Sectional Survey ◽  
Dialysis Adequacy ◽  
Symptom Index ◽  
Cross Sectional ◽  
The Relationship

The aim of this study was to identify the relationship between dialysis adequacy and the incidence of symptoms in subjects treated with HD. This descriptive and cross-sectional study was conducted at two HD centers. The data were collected with the ‘Descriptive Characteristics Form of the Participants’ and the ‘Dialysis Symptom Index (DSI)’. The study was reported according to the STROBE Declaration. The study was completed with 120 patients. The most common symptom reported was feeling tired or decreased energy and the least common was difficulty concentrating. No statistically significant relationship was found between DSI results and the Kt/V or urea reduction rate levels used to evaluate dialysis adequacy. Dialysis-related symptoms can also be seen in patients with adequate dialysis levels. It is therefore necessary to query the symptoms experienced by the patients at regular intervals.

scholarly journals Hubungan Penyediaan Air Bersih dan Jamban Keluarga Dengan Kejadian Diare Pada Balita Di Desa Mala Kecamatan Manganitu Tahun 2015

2019 ◽  
Vol 14 (2) ◽  
pp. 64-78
Author(s):  
Dismo Katiandagho ◽  
Darwel Darwel
Keyword(s):  
Significant Relationship ◽  
Health Workers ◽  
Cross Sectional Study ◽  
Clean Water ◽  
Sectional Study ◽  
Chi Square ◽  
Cross Sectional ◽  
Bivariate Data ◽  
The Village ◽  
The Relationship

Data from the Health Office of the Sangihe Regency up to June 2014, there were 708 diarrhea cases, the most cases were at age> 5 years totaling 430 cases; the highest cases were in the working area of ​​the Manganitu Health Center as many as 115 cases, and the village with the most diarrhea cases was Mala Village as many as 73 cases of diarrhea suffered by toddlers. The research objective is to determine the relationship between the provision of clean water and family latrines with the incidence of diarrhea in Mala Village, Manganitu District. This type of research is an observational analytic study with a cross sectional study design. The sample size in this study was the entire population of 73 toddlers being sampled. The results of bivariate data processing and analysis using the test chi square showed that there was a significant relationship between the provision of clean water facilities and the incidence of diarrhea in infants and there was a significant relationship between the provision of family latrines with the incidence of diarrhea in infants. The conclusion is that there is a significant relationship between the provision of clean water and the provision of family toilets with the occurrence of diarrhea in Mala Village, Manganitu District. Suggestions For people who do not have clean water facilities and family latrines to make or build clean water facilities and family latrines and the need for the role and support of health workers in the prevention of diarrheal diseases transmitted through the environment, officers always make observations and supervision to maintain the spread of disease based environment such as diarrhea.

The Relationship between Self-esteem and Sexual Dysfunction in Women at Reproductive Ages: A cross-sectional Study

2020 ◽  
Vol 16 ◽  
Author(s):  
Naeimeh Tayebi ◽  
Zahra Beygi ◽  
Zahra Yazdznpanahi ◽  
Marzieh Akbarzadeh
Keyword(s):  
Sexual Dysfunction ◽  
Sexual Function ◽  
Significant Relationship ◽  
Personality Development ◽  
Self Esteem ◽  
Cross Sectional Study ◽  
Education Level ◽  
Sectional Study ◽  
Cross Sectional ◽  
The Relationship

Background:: Sexual dysfunction mainly results from psychological and personal causes. These causes, including self-esteem, have been considered to be the dominant reason for sexual dysfunction. Self-esteem is in fact among the basic factors in desirable personality development. Objective:: Investigation of the relationship between self-esteem and sexual dysfunction in women at reproductive ages referred to healthcare centers in Shiraz, Iran. Materials and Methods:: This epidemiological, analytical, cross-sectional study was conducted on 268 women at reproductive ages referred to healthcare centers in Shiraz in 2014-2015. The study data were collected using a demographic information form, Female Sexual Function Index, and Rosenberg Self-esteem Scale. Results:: The results revealed a significant relationship between self-esteem and sexual function (p=0.001), sexual desire (p=0.03), sexual arousal (p=0.01), and lubrication (p=0.026). However, no significant correlation was observed among self-esteem and orgasm (p=0.54), sexual satisfaction (p=0.3), and pain during intercourse (p=0.1). Investigation of the relationship between demographic indicators and self-esteem showed that the spouse's education level had a significant statistical relationship (p = 0.008) with self-esteem, while there was no significant relationship between self-esteem and women's education level, husband's job, income, Body Mass Index (BMI), and age of women. Conclusion:: The results indicated that self-esteem was associated with sexual dysfunction. Accordingly, individuals with lower self-esteem showed higher sexual dysfunction.

scholarly journals HUBUNGAN OBESITAS DENGAN GAYA HIDUP PADA PASIEN RAWAT JALAN DI BLU RSU Prof. Dr. R.D. KANDOU MANADO

e-CliniC ◽  
2013 ◽  
Vol 1 (2) ◽  
Author(s):  
Tuegeh Destyana ◽  
Yuanita Langi ◽  
Karel Pandelaki
Keyword(s):  
Internal Medicine ◽  
Significant Relationship ◽  
Economic Status ◽  
Cross Sectional Study ◽  
P Value ◽  
Meal Frequency ◽  
Sectional Study ◽  
Cross Sectional ◽  
Prevalence Of Obesity ◽  
The Relationship

Abstract: 65% of the world’s population live in countries where overweight. At least 2.8 million adults die each year due to obesity. The prevalence of obesity is associated with urbanization and changes in economic status in developing countries, including in Indonesia. The purpose of this research to determine the relationship between obesity and lifestyle at the Polyclinic of Internal Medicine section/SMF FK-UNSRAT BLU RSU Prof. Dr. R.D Kandou Manado. This research used a cross-sectional study. All outpatients who came in period of November 2012 at the Polyclinic of Internal Medicine section/SMF FK-UNSRAT BLU RSU Prof. Dr. R.D Kandou Manado. There are 58 people who met the inclusion criteria.The result there was no relation of physical activity with obesity. There is a relation of severe meal frequency > 3 times daily with obesity at 87% with a p value of 0.004 (p <0.005). There is a relation with the frequency of eating snacks often with obesity at 70.2% with p value 0.002 (p <0.005) found a significant relationship with OR 10.607 times the risk of obesity. There is a relation of not exercising with obesity at 73.2% with p value 0.003 (p <0.005) found a significant relationship with OR 6.545 times the risk of obesity. There was no relation of smoking with obesity. As the conclusion the frequency of  severe meal  > 3 times a day, eating snacks often and not exercising can increase the risk of obesity. Keywords: obesity, lifestyle.   Abstrak: Populasi dunia sebesar 65% di negara dimana kelebihan berat badan. Setidaknya 2.8 juta orang dewasa meninggal setiap tahun akibat obesitas. Prevalensi obesitas ini berhubungan dengan urbanisasi dan perubahan status ekonomi di negara-negara berkembang termasuk di Indonesia. Tujuan penelitian ini untuk mengetahui hubungan antara obesitas dengan gaya hidup pada pasien rawat jalan di Poliklinik Penyakit Dalam BLU RSU Prof. Dr. R.D. Kandou Manado. Metode penelitian menggunakan rancangan potong lintang. Semua pasien rawat jalan yang datang di Poliklinik Penyakit Dalam BLU RSU Prof. Dr. R.D. Kandou Manado periode bulan November 2012. Jumlah sampel 58 orang yang memenuhi kriteria inklusi. Hasilnya tidak terdapat hubungan aktifitas fisik dengan obesitas. Terdapat hubungan frekuensi makan berat > 3 kali sehari dengan obesitas yakni 87% dengan nilai p 0.004 (p < 0.005). Terdapat hubungan hubungan frekuensi makan cemilan sering dengan obesitas yakni 70.2% dengan nilai p 0.002 (p < 0.005) didapatkan hubungan bermakna dengan OR 10,607 kali berisiko obesitas. Terdapat hubungan tidak berolahraga dengan obesitas yakni 73.2% dengan nilai p 0.003 (p < 0.005) didapatkan hubungan bermakna dengan OR 6,545 kali berisiko obesitas. Tidak ditemukan hubungan riwayat merokok dengan obesitas. Kesimpulan bahwa frekuensi makan berat > 3 kali sehari, frekuensi makan cemilan yang sering dan tidak berolahraga dapat meningkatkan resiko obesitas. Kata Kunci : obesitas, gaya hidup.

scholarly journals ANALISIS HUBUNGAN JENIS DAN FREKUENSI MENGKONSUMSI JAJANAN KARIOGENIK DENGAN KEJADIAN RAMPAN KARIES PADA ANAK USIA 5-6 TAHUN DI KOTA PADANG

2019 ◽  
Vol 1 (1) ◽  
pp. 1-13
Author(s):  
Febrian Febrian ◽  
Rosfita Rasyid ◽  
Ditha Noviantika
Keyword(s):  
Significant Relationship ◽  
Sampling Technique ◽  
Cross Sectional Study ◽  
School Age Children ◽  
Sectional Study ◽  
Cross Sectional ◽  
Observational Study Design ◽  
Relationship Of ◽  
The Relationship ◽  
Rampant Caries

Caries is the main problem of oral health. Caries are frequently found in children are milk bottle caries and caries Rampan. Cariogenic food consumption is a Rampant caries etiology. This study was to determine the relationship of type and frequency to consume cariogenic snacks with the case of caries Rampant in children age 5 -6 years.The research method used is analytic observational study design with a cross sectional study, samples were taken purposive methode with total sampling technique and using the chisquare statistical test. Subjects were pre-school age children from 3 unit Pre-school in Padang.There is a significant relationship between the type of consumption of cariogenic snacks with caries Rampant (p=0,005), There is a significant relationship between frequency of consumption of cariogenic snacks with caries Rampant (p=0,000).It is suggested to parents to control and monitor the type and frequency of consumption of cariogenic snacks in children.

scholarly journals Relationship of Maternal Depression during Pregnancy and Risk of Preeclampsia

2016 ◽  
Vol 4 (3) ◽  
pp. 541
Author(s):  
Sharda Ghoghre ◽  
Tara Singh
Keyword(s):  
Pregnant Women ◽  
Maternal Depression ◽  
Significant Relationship ◽  
Cross Sectional Study ◽  
Sectional Study ◽  
Cross Sectional ◽  
Depression Level ◽  
Relationship Of ◽  
The Relationship ◽  
Risk Of Preeclampsia

<div><p><em>Present research paper investigates the relationship of maternal depression during pregnancy and risk of preeclampsia. It is a cross sectional study conducted on 200 pregnant women from different maternity homes in Betul &amp; Bhopal District from Madhya Pradesh. IDAS scale was used to see the depression level among pregnant women having preeclampsia or without preeclampsia. For analysis of data One way analysis of variance was used to show the significant relationship between depression and risk of Preeclampsia among pregnant women having preeclampsia and without preeclampsia. The results of the study show significant relationship of depression among pregnant women having preeclampsia and without preeclampsia.</em></p></div>

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