A Study of the Structural changes in the accounting environment as an introduction to the Practice of creative accounting

2021 ◽  
Vol 11 (1) ◽  
pp. 201-214
Author(s):  
Abdurhman A. H. Abduallah ◽  
Mohamed Hassan M. Abdelgalil
Keyword(s):  
Environmental Factors ◽  
Structural Changes ◽  
Entry Point ◽  
Chi Square ◽  
Creative Accounting ◽  
Accounting Environment ◽  
Profession Ethics

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

scholarly journals The Effects of Environmental Modifications on Improving the Sleep Quality of the Elderly Hospitalized in the Cardiac Care Unit

2021 ◽  
Vol In Press (In Press) ◽  
Author(s):  
Masoumeh Shohani ◽  
Sanaz Azami ◽  
Hossein Seidkhani ◽  
Zeinab Gholami
Keyword(s):  
Quality Improvement ◽  
Environmental Factors ◽  
Sleep Quality ◽  
Economic Status ◽  
The Elderly ◽  
Cardiac Care ◽  
Chi Square ◽  
Study Population ◽  
Improve Sleep Quality ◽  
Cardiac Care Unit

Background: Sleep deprivation is a common problem among the elderly in the cardiac care unit (CCU). Objectives: The present study aimed to determine the effects of environmental modifications on sleep quality improvement in these people. Methods: The study population included 60 elderly patients whose sleep quality was assessed by the Pittsburgh Sleep Quality Index with even domains. The environmental factors that can disturb sleep quality were determined via a questionnaire, including 13 questions on a 5-point Likert scale. Descriptive and inferential statistical analyses were performed in SPSS 22 software via independent sample student t-test and chi-square. Results: After environmental modifications, the total sleep quality scores changed from 11.8 to 5.96, indicating sleep quality improvement. Before executing the environmental modifications, there were no significant correlations between sleep quality scores and demographic variables (sex, age, marital status, and economic status). However, after the modifications, there was a significant relationship between sleep quality and economic status (P = 0.024). Conclusions: Environmental factors can affect sleep quality in the elderly hospitalized in CCU. Therefore, it is possible to improve sleep quality in these individuals by modulating environmental conditions.

scholarly journals Using family atopy scores to identify the risk of atopic dermatitis in infants

2014 ◽  
Vol 54 (6) ◽  
pp. 330
Author(s):  
Melisa Anggraeni ◽  
Ketut Dewi Kumara Wati ◽  
Ketut Tangking
Keyword(s):  
Atopic Dermatitis ◽  
Cohort Study ◽  
Pregnant Woman ◽  
Environmental Factors ◽  
Antenatal Care ◽  
Early Life ◽  
Early Interventions ◽  
Chi Square

Background Atopic dermatitis is the first manifestation ofallergic disease in early life. Early interventions may prevent thedevelopment of allergy disease. Allergy trace cards have beenused to identify the level of allergic risk, based on family atopyscores. Because environmental factors may also influence thedevelopment of atopic dermatitis, the usefulness of the allergytrace card needs to be reevaluated.Objective To compare the incidence of atopic dermatitis ininfants aged 0-4 months with total family atopy scores of > 0 tothose with scores of 0.Methods We conducted this cohort study from June 1, 2012 toDecember 31, 2012 at Sanglah Hospital, Denpasar. Family atopyscore was tabulated from all pregnant woman in the ObstetricOutpatient Clinic and the Maternity Room. Subjects were dividedinto two groups based on their total family atopy score: those withscores > 0 and those with scores of 0. The appearance of atopicdermatitis symptoms in the infants were evaluated until theyreached 4 months of age. The incidence of atopic dermatitis intwo groups was compared using Chi-square test.Results The incidence of atopic dermatitis in this study was 10.9%.The group with total family atopy scores of 0 had a significantlyhigher incidence of atopic dermatitis than the group with scores> 0 (adjusted RR 22.5; 95%CI 8.8 to 57.0; P = 0.001).Conclusion The incidence of atopic dermatitis is higher ininfants with total family atopy score > 0 and this group has a 22.5times higher risk of atopic dermatitis compared to infants withtotal family atopy score of 0. Allergy trace cards are relevant indifferentiating the risk of atopy with regards to development ofatopic dermatitis. We suggest that family atopy scores be evaluatedduring antenatal care in order to limit the development of atopicdermatitis in infants.

scholarly journals Mapping premature ovarian insufficiency and potential environmental factors: A tool for triggering in-depth research of the problem in Slovenia

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Živa Miriam Geršak ◽  
Ksenija Geršak ◽  
Tanja Rejc ◽  
Lucija Perharič ◽  
Lijana Zaletel-Kragelj ◽  
...  
Keyword(s):  
Environmental Factors ◽  
Goodness Of Fit ◽  
Pearson Correlation ◽  
Population Level ◽  
Public Health Research ◽  
Environmental Indicators ◽  
Premature Ovarian Insufficiency ◽  
Ovarian Insufficiency ◽  
Chi Square ◽  
Chi Square Test

Aiming at triggering in-depth research of the problem of Premature Ovarian Insufficiency (POI) in Slovenia, we assessed the regional differences in POI incidence emphasising the relationship with social and physical environmental factors at the population level using a mapping approach. The differences in POI incidence between regions were tested by goodness-of-fit chi-square test, while Pearson correlation coefficient was used to assess the ecological relationship between POI incidence and selected environmental indicators. Significant indicators were mapped. The results showed highly significant interregional differences in POI incidence (p<0.001). Statistically significant ecological relationships were observed between POI incidence and prevalence of active smoking (p=0.001), passive smoking (p=0.017) and consumption of vitamins (p=0.008). The results could be used in diminishing interregional differences in POI. It was concluded that mapping is an effective tool in public health research, especially in triggering new activities.

Environmental factors determining the distribution pattern of leeches (Clitellata: Hirudinida) in large river systems: A case study of the Oder River system

Biologia ◽  
2017 ◽  
Vol 72 (4) ◽  
Author(s):  
Izabela Jabłońska-Barna ◽  
Aleksander Bielecki ◽  
Joanna M. Cichocka ◽  
Edyta Buczyńska ◽  
Pawel Buczyński ◽  
...  
Keyword(s):  
Environmental Factors ◽  
Distribution Pattern ◽  
Structural Changes ◽  
River System ◽  
Large River ◽  
Taxonomic Structure ◽  
Human Pressure ◽  
Habitat Types ◽  
Oder River

AbstractThe largest rivers in Europe are under strong human pressure, resulting in habitat changes and consequently in structural changes in the quantitative and qualitative composition of fauna assemblages. The aim of this study was to identify the taxonomic structure of leech assemblages and the main environmental factors influencing their distribution pattern on a 306 km stretch of the Oder River encompassing different habitat types. Representatives of 28 leech taxa were recorded in 527 samples of bottom macrofauna. The most abundant and most frequently recorded species was the eurytopic

Structural changes of β-carotene and some retinoid pharmaceuticals induced by environmental factors

2013 ◽  
Vol 1037 ◽  
pp. 99-108 ◽  
Author(s):  
Maciej Roman ◽  
Agnieszka Kaczor ◽  
Jan Cz. Dobrowolski ◽  
Malgorzata Baranska
Keyword(s):  
Environmental Factors ◽  
Structural Changes ◽  
Β Carotene

Neural Mechanisms and Children’s Intellectual Development

2016 ◽  
Vol 22 (6) ◽  
pp. 618-631 ◽  
Author(s):  
Hikaru Takeuchi ◽  
Ryuta Kawashima
Keyword(s):  
Environmental Factors ◽  
Intellectual Development ◽  
Structural Changes ◽  
Brain Volume ◽  
Neural Mechanisms ◽  
The Third ◽  
Human Brain Development ◽  
Human Brains ◽  
The Brain ◽  
Later Phase

Human psychometric intelligence can predict a number of important social and academic outcomes. Substantial parts of the variances of human intelligence and the brain volume supporting those abilities are explained by environmental factors, and during childhood, human brains have higher plasticity and also 60% of variance of intelligence that is explained by environmental factors. Here, we review the representative environmental factors known to affect human intellectual development during each developmental stage. We describe what is (and what is not) being investigated to determine how these factors affect human brain development through analyses of volumetrical and cortical structures. In conclusion, environmental factors that affect children’s intellectual development lead to three patterns of brain structural change. The first is global change in the brain structure, observed more often in the earlier phase of development. The second is structural changes concentrated in the medial prefrontal and adjacent areas and medial temporal areas, which are likely to be induced by stress in many cases. The third is sporadic region-specific change, likely to be primarily caused by use-dependent plasticity of the areas that is often observed in the later phase of development. These changes may underlie the alterations in children’s intellectual development that is induced by environmental factors.

scholarly journals THE CORRELATION BETWEEN HOUSING SANITATION AND EXISTENCE OF VECTORS IN KENDARI SUB DISTRICTS, INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 48-53
Author(s):  
Zuing Putra Arisanto ◽  
Ramadhan Tosepu ◽  
Sitti Rabbani Karimuna ◽  
Asnia Zainuddin ◽  
Yasnani Yasnani ◽  
...  
Keyword(s):  
Environmental Factors ◽  
Significant Relationship ◽  
Learning Experience ◽  
Infectious Agent ◽  
Chi Square ◽  
Cross Sectional ◽  
Physical Conditions ◽  
Department Of Health ◽  
Infection Source ◽  
The Relationship

Background: Sanitation is an effort to prevent disease by removing or regulating environmental factors related to the chain of disease transfer. Vector is an Arthropod that can cause and transmit an Infectious agent from an Infection source to vulnerable landlords.Objective: To find out the relationship between housing sanitation and the presence of vectors in densely populated neighborhoods in the Kendari sub-district of Kendari city in 2019.Methods: This was a descriptive quantitative study with a cross-sectional approach. The study was conducted between 3 April 2019 and 3 May 2019. Data were collected using Field Learning Experience Report, and analyzed using Chi-Square test.Results: Findings indicated that there was a statistically significant relationship between housing sanitation and the existence of vectors (p=.05).Conclusion:  There was a significant relationship between the physical conditions of the house, the environment with the presence of vectors in the densely populated environment of the population of Kendari District. It is suggested for the community to improve the condition of the house to meet health requirements. The Department of Health of Kendari should continuously conduct environment and housing sanitation programs.

scholarly journals Clinical and environmental factors are not associated with establishment of pre-hospital intravenous access.

2019 ◽  
Vol 2 (3) ◽  
pp. 43
Author(s):  
Rasmus Lyngby
Keyword(s):  
Environmental Factors ◽  
Hospital Setting ◽  
Light Conditions ◽  
Success Rates ◽  
Chi Square ◽  
Triage Category ◽  
The Social ◽  
Chi Square Test ◽  
Level Of Difficulty ◽  
The Impact

Background: Establishing intravenous (IV) access is part of the paramedic scope of practice and in critically ill patients the procedure is essential to administer fluids and/or drugs. However, in the unique pre-hospital setting clinical and environmental factors may challenge the procedure. Previous studies have investigated IV procedure time and overall success-rates with little or no attention to the impact of challenging factors. The aim of this study was to investigate clinical and environmental factors associated with the first attempt of IV access establishment. Methods: Data containing information on IV procedure characteristics, patient condition and environmental factors were obtained by paramedics operating in the Capital Region of Denmark. Data was collected during three non-consecutive months in 2017 and 2018. Data was exported to IBM’s Statistical Package for the Social Sciences (SPSS) for analysis. A chi-square test for independence (with Yates’ Continuity Correction for 2x2 tables and likelihood ratio for expected count violations) was applied to test for association between first attempt of IV access establishment, patient condition and environmental factors. Results: A total of 259 datasets were available. Statistical analysis revealed a significant association between first attempt of IV access establishment and assessed level of difficulty (p=0.00). No significant association was found between first attempt of IV access establishment and presence of radial pulse (p=0.21), patient triage category (p=0.35), size of catheter (p=0.80), site of catheter insertion (p=0.11), light conditions (p=0.26) and procedure location (p=0.31). Conclusion: This study concludes that first-attempt IV access establishment was significantly associated with assessed level of difficulty, and non-significantly associated with the investigated clinical end environmental factors. Based on the findings, paramedics should reconsider IV access for patients where the procedure is considered difficult, and consider other available administration options. On the contrary, paramedics should not refrain from attempting IV access establishment based on present clinical and environmental factors thought to challenge the procedure.

scholarly journals The Changing Consumption Pattern of Agricultural Products, Industrial Goods and Services in Pune City

2020 ◽  
Vol 9 (4S) ◽  
pp. 62-65
Keyword(s):  
Urban Areas ◽  
Structural Changes ◽  
Sustainable Consumption ◽  
Consumption Pattern ◽  
Chi Square ◽  
Goods And Services ◽  
Agrarian Economy ◽  
Parametric Data ◽  
Responsible Consumption ◽  
Simple Ratio

Consumption pattern of any country is influenced by its culture. Any society which preserves its culture thinks about the future. An agrarian economy with the aim of self sufficiency at every village in consumption and production was the essence of a harmonious and peaceful existence. As agrarian economy paved the path for the industrial economy, competition was an inherent qualities imbibed by mankind. This changed the pattern of consumption and production every 20 years in the early fifties whereas, as of now the pattern changes faster than expected. In the above context this paper has attempted to find out the changes in consumption pattern of agricultural and industrial products, and services. The study covers a developed district in the state of Maharashtra. 100 elite consumers from Pune district is the sample for the study. Electronic media and face to face interaction to fill the structured questionnaire has been used to collect the data from the district. The collected data is analyzed using simple ratio and percentage method. Chi square is considered for the non parametric data. The study incorporates the structural changes taking place in the consumption pattern. The sustainability of consumption in urban areas is explored in the context of the available resources. The feasibility of sustainable consumption and its effects on the socio economic development is the focus of the study. This paper is related to Responsible consumption and production which is the twelfth SDG.

scholarly journals FAKTOR YANG MEMPENGARUHI KEBUTUHAN TIDUR PADA PASIEN DENGAN PERUBAHAN FUNGSI PERNAFASAN DI BADAN PELAYANAN KESEHATAN RSU Dr. ZAINOEL ABIDIN BANDA ACEH

2014 ◽  
Vol 7 (2) ◽  
pp. 48-53
Author(s):  
Munardi Munardi
Keyword(s):  
Environmental Factors ◽  
Research Design ◽  
Significant Relationship ◽  
Life Style ◽  
Respiratory Function ◽  
Chi Square ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Chi Square Test ◽  
The Relationship

AbstrakPenelitian fenomenologi ini mempelajari tentang faktor-faktor yang mempengaruhi kebutuhan tidur meliputi aspek fisik, psikologis, lingkungan, dan gaya hidup pada pasien yang mengalami perubahan fungsi pernafasan. Desain penelitian adalah deskriptif korelasi. Sampel dipilih berdasarkan purposif sampling sehingga diperoleh jumlah responden 39 orang. Data diukur dengan menggunakan kuesioner penelitian yang telah diuji konstruk dan kesesuaiannya. Analisa data menggunakan Uji Chi Square (x2) dengan x 0,05 dan df 2 (x2 tabel = 5,991) sehingga diperoleh hasil x2 hitung 7,839 dan 11,636 masing-masing untuk hubungan nyeri, factor psikologis, dan faktor lingkungan terhadap gangguan kebutuhan tidur. Kesimpulan terdapat hubungan yang bermakna antara faktorfaktor yang mempengaruhi tidur dengan gangguan kebutuhan tidur pada pasien dengan perubahan fungsi pernafasan. AbstractThis phenomelogical research studied factors influencing sleep. The factors were physical, psychological, environmental and life style of patients with respiratory function disturbance. The research design was descriptive correlation. The sample was selected based on correlation. The sample was selected based on purposive sampling. The number of responden was 39. A questionnaire was tested for validity and reability prior to collect data. A chi-square test was employed to measure the relationship between pain, psychologic and environmental factors, and need of sleep ( 0,05, df 2, x2 table: 5,991). The findings showed significant relationship between factors influencing sleep and disturbance of sleeping needs in patients with respiratory function disturbance (calculated x2 7,839 and 11,636).AbstrakPenelitian fenomenologi ini mempelajari tentang faktor-faktor yang mempengaruhi kebutuhan tidur meliputi aspek fisik, psikologis, lingkungan, dan gaya hidup pada pasien yang mengalami perubahan fungsi pernafasan. Desain penelitian adalah deskriptif korelasi. Sampel dipilih berdasarkan purposif sampling sehingga diperoleh jumlah responden 39 orang. Data diukur dengan menggunakan kuesioner penelitian yang telah diuji konstruk dan kesesuaiannya. Analisa data menggunakan Uji Chi Square (x2) dengan x 0,05 dan df 2 (x2 tabel = 5,991) sehingga diperoleh hasil x2 hitung 7,839 dan 11,636 masing-masing untuk hubungan nyeri, factor psikologis, dan faktor lingkungan terhadap gangguan kebutuhan tidur. Kesimpulan terdapat hubungan yang bermakna antara faktorfaktor yang mempengaruhi tidur dengan gangguan kebutuhan tidur pada pasien dengan perubahan fungsi pernafasan. AbstractThis phenomelogical research studied factors influencing sleep. The factors were physical, psychological, environmental and life style of patients with respiratory function disturbance. The research design was descriptive correlation. The sample was selected based on correlation. The sample was selected based on purposive sampling. The number of responden was 39. A questionnaire was tested for validity and reability prior to collect data. A chi-square test was employed to measure the relationship between pain, psychologic and environmental factors, and need of sleep ( 0,05, df 2, x2 table: 5,991). The findings showed significant relationship between factors influencing sleep and disturbance of sleeping needs in patients with respiratory function disturbance (calculated x2 7,839 and 11,636).

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