scholarly journals Accounting Quality and its Challenges in 21st Century

2021 ◽  
Author(s):  
Sumiyana Sumiyana ◽  
Hendrian Hendrian ◽  
Ruslan Effendi ◽  
Krisnhoe Fitrijati ◽  
Sriwidharmanely Sriwidharmanely
Keyword(s):  
21St Century ◽  
Cognitive Distortion ◽  
Future Research ◽  
Accounting Quality ◽  
Accounting Standard ◽  
Research Challenges ◽  
Financial Perspective ◽  
Lasting Impression ◽  
Definition Of ◽  
International Accounting Standard

This paper describes current research to drive future research challenges in accounting quality. The definition of accounting quality is mainly varying depending on the objective that the study pointed. Previous research revealed that many proxies describe the accounting quality but most of them from the financial perspective. Furthermore, this paper tries to expose this research issue in the behavioural approach and drive future research in the mixed method. It concludes that the behavioural issues can be a research model, triggering future research challenges in accounting quality. The authors support these triggers from the perspectives of political hegemony, bureaucracy ratcheting, cognitive distortion, and international accounting standard. Finally, we infer and simultaneously predict that accounting quality would broaden its concepts and lasting impression in the 21st century.

scholarly journals A PESQUISA EM DESIGN PARA O COMPORTAMENTO SUSTENTÁVEL LACUNAS E DESAFIOS

2015 ◽  
Vol 1 (2) ◽  
pp. 58-67 ◽  
Author(s):  
Marco Ogê Muniz ◽  
Aguinaldo Dos Santos
Keyword(s):  
Behavior Change ◽  
Future Research ◽  
Research Challenges ◽  
Sustainable Behavior ◽  
Definition Of ◽  
And Behavior

O presente artigo promove a discussão acerca dos desafios da pesquisa em Design para o comportamento sustentável – Design for Sustainable Behavior (DfSB). É apresentada uma breve discussão sobre a definição do termo, sobre comportamentos e hábitos e sobre o projeto da mudança de comportamento. São mostrados exemplos de produtos que proporcionam a mudança de comportamento e as lacunas para futuras pesquisas. Como conclusão é apresentado um panorama geral da pesquisa em DfSB e são mostradas propostas de abordagens para futuras investigações.ABSTRACT This paper promotes discussion of the research challenges in Design for Sustainable Behavior (DfSB). Presented a brief discussion on the definition of the term, on behavior and habits and behavior change project. They appear examples of products that deliver behavior change and gaps for future research. In conclusion we present a overview of research in DfSB approaches and proposals for future research.

Applying personalized medicine to adult severe asthma

2021 ◽  
Vol 42 (1) ◽  
pp. e8-e16 ◽  
Author(s):  
Angelica Tiotiu
Keyword(s):  
Personalized Medicine ◽  
Severe Asthma ◽  
Negative Impact ◽  
Target Therapy ◽  
Asthma Management ◽  
Future Research ◽  
Biologic Therapies ◽  
Eosinophilic Asthma ◽  
Definition Of ◽  
Structured Approach

Background: Severe asthma is a heterogeneous disease that consists of various phenotypes driven by different pathways. Associated with significant morbidity, an important negative impact on the quality of life of patients, and increased health care costs, severe asthma represents a challenge for the clinician. With the introduction of various antibodies that target type 2 inflammation (T2) pathways, severe asthma therapy is gradually moving to a personalized medicine approach. Objective: The purpose of this review was to emphasize the important role of personalized medicine in adult severe asthma management. Methods: An extensive research was conducted in medical literature data bases by applying terms such as “severe asthma” associated with “structured approach,” “comorbidities,” “biomarkers,” “phenotypes/endotypes,” and “biologic therapies.” Results: The management of severe asthma starts with a structured approach to confirm the diagnosis, assess the adherence to medications and identify confounding factors and comorbidities. The definition of phenotypes or endotypes (phenotypes defined by mechanisms and identified through biomarkers) is an important step toward the use of personalized medicine in asthma. Severe allergic and nonallergic eosinophilic asthma are two defined T2 phenotypes for which there are efficacious targeted biologic therapies currently available. Non-T2 phenotype remains to be characterized, and less efficient target therapy exists. Conclusion: Despite important progress in applying personalized medicine to severe asthma, especially in T2 inflammatory phenotypes, future research is needed to find valid biomarkers predictive for the response to available biologic therapies to develop more effective therapies in non-T2 phenotype.

The use of ICT by SMMEs in a Digital Economy: A case study in Buffalo City Metropolitan in South Africa [Abstract]

10.28945/4314 ◽  
2019 ◽  
Keyword(s):  
South Africa ◽  
Technology Acceptance ◽  
21St Century ◽  
Common Knowledge ◽  
Digital Economy ◽  
Future Research ◽  
Wealth Creation ◽  
Underdeveloped Areas ◽  
And Gender ◽  
Set Up

Aim/Purpose: The goal of this study is to advance understanding of ICT utilization by SMMEs by checking access, ability (in terms of technological skills) and usage of ICT among some SMMEs entrepreneurs operating their businesses in an underdeveloped areas to enhance their business activities in order to utilizes the digital opportunities 21st century digital economies present. Background: In today’s world no nation or region is untouched by the forces of globalization and digital economy. One of the key pioneering forces of globalization is the advances of ICT like internet, social networks, etc. In the sphere of business, this pioneering force has also altered the way businesses and organizations communicate and interact with customers and society at large. Such alternation presents obvious opportunities for wealth creation and growth for businesses and organizations that are well-equipped to take advantages of them. But for those that are less-equipped, particularly SMMEs, globalization can easily lead to fore-closures and marginalization. It is a common knowledge that SMMEs entrepreneurs mostly rely on ICT gadgets like mobile phone, Laptops, Tablets to conduct their business activities as many of them don’t have enough capital to set up offices with necessary equipment. Therefore, using various ICT functions/programs on these ICT devices to enhance their business activities are critical to their businesses in the 21st century digital economies. Methodology: Purposeful sampling was used to approach fifty-four SMMEs entrepreneurs operating their businesses in underdeveloped areas locally called Townships in Buffalo City Metropolitan. Microsoft excel was used in the descriptive statistics. Contribution: This research will add to the growing knowledge ICT usage in SMMEs in the 21st century digital economies. Findings: The results indicate that the participating SMMEs entrepreneurs need to be educated, trained and supported in the use of the ICT applicable to enhance their business activities in order for them to take advantages of 21st century digital economies present. Recommendations for Practitioners: The agencies tasked with looking after SMMEs in South Africa needs to consider the lacked of utilisation of ICTs by SMMEs entrepreneurs operating their businesses in underdeveloped areas as one of the barrier to growing of their businesses and take necessary steps to address it. Recommendation for Researchers: Since age and gender have been proven to be key-moderating variables in many technology acceptance models. There is a need to explore in depth whether the factors of gender and age also act as barriers. Impact on Society: The research will assist stakeholders, policy makers and agencies tasked with looking after SMMEs to identify the barriers hindering SMMEs to grow and address them accordingly. Future Research: More work needs to be done to check whether gender, age of the SMMEs entrepreneurs have some effects on their attitude towards the integration of ICT into their business activities.

Positive Workplaces

2009 ◽  
pp. 578-588
Author(s):  
Fred Luthans ◽  
Carolyn M. Youssef
Keyword(s):  
Organizational Behavior ◽  
Psychological Capital ◽  
Future Research ◽  
Positive Organizational Behavior ◽  
Performance Impact ◽  
Research Directions ◽  
Future Research Directions ◽  
And Performance ◽  
Definition Of ◽  
Psychological Capacities

Over the years, both management practitioners and academics have generally assumed that positive workplaces lead to desired outcomes. Unlike psychology, considerable attention has also been devoted to the study of positive topics such as job satisfaction and organizational commitment. However, to place a scientifically based focus on the role that positivity may play in the development and performance of human resources, and largely stimulated by the positive psychology initiative, positive organizational behavior (POB) and psychological capital (PsyCap) have recently been introduced into the management literature. This chapter first provides an overview of both the historical and contemporary positive approaches to the workplace. Then, more specific attention is given to the meaning and domain of POB and PsyCap. Our definition of POB includes positive psychological capacities or resources that can be validly measured, developed, and have performance impact. The constructs that have been determined so far to best meet these criteria are efficacy, hope, optimism, and resiliency. When combined, they have been demonstrated to form the core construct of what we term psychological capital (PsyCap). A measure of PsyCap is being validated and this chapter references the increasing number of studies indicating that PsyCap can be developed and have performance impact. The chapter concludes with important future research directions that can help better understand and build positive workplaces to meet current and looming challenges.

scholarly journals Validity of the Gender Dysphoria diagnosis and incidence trends in Sweden: a nationwide register study

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Malin Indremo ◽  
Richard White ◽  
Thomas Frisell ◽  
Sven Cnattingius ◽  
Alkistis Skalkidou ◽  
...  
Keyword(s):  
Gender Dysphoria ◽  
Age Groups ◽  
Medical Intervention ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Incidence Trends ◽  
Interaction Terms ◽  
Definition Of ◽  
The Individual ◽  
Nationwide Register Study

AbstractThe aim of this study was to examine the validity of the Gender Dysphoria (GD) diagnoses in the Swedish National Patient Register (NPR), to discuss different register-based definitions of GD and to investigate incidence trends. We collected data on all individuals with registered GD diagnoses between 2001 and 2016 as well as data on the coverage in the NPR. We regarded gender confirming medical intervention (GCMI) as one proxy for a clinically valid diagnosis and calculated the positive predictive value (PPV) for receiving GCMI for increasing number of registered GD diagnoses. We assessed crude and coverage-adjusted time trends of GD during 2004–2015 with a Poisson regression, using assigned sex and age as interaction terms. The PPV for receiving GCMI was 68% for ≥ 1 and 79% for ≥ 4 GD-diagnoses. The incidence of GD was on average 35% higher with the definition of ≥ 1 compared to the definition of ≥ 4 diagnoses. The incidence of GD, defined as ≥ 4 diagnoses increased significantly during the study period and mostly in the age categories 10–17 and 18–30 years, even after adjusting for register coverage. We concluded that the validity of a single ICD code denoting clinical GD in the Swedish NPR can be questioned. For future research, we propose to carefully weight the advantages and disadvantages of different register-based definitions according to the individual study’s needs, the time periods involved and the age-groups under study.

scholarly journals A Critical Review of Computational Creativity in Built Environment Design

Buildings ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 29
Author(s):  
Ning Gu ◽  
Peiman Amini Behbahani
Keyword(s):  
Built Environment ◽  
Critical Review ◽  
Contemporary Literature ◽  
Research Interest ◽  
Future Research ◽  
Computational Creativity ◽  
Environment Design ◽  
Supporting Tool ◽  
Definition Of

Computational creativity in built environment (BE) design has been a subject of research interest in the discipline. This paper presents a critical review of various ways computational creativity has been and can be defined and approached in BE design. The paper examines a comprehensive body of contemporary literature on the topics of creativity, computational creativity, and their assessment to identify levels of computational creativity. The paper then proceeds to a further review of the implications of these levels specifically in BE design. The paper identifies four areas in BE design where computational creativity is relevant. In two areas—synthesis (generation) and analysis—there is considerable literature on lower levels of computational creativity. However, in two other areas—interfacing and communication—even the definition of computational creativity is not as defined and clear for the discipline, and most works only consider the role of computers as a supporting tool or medium. These open up future research opportunities for the discipline.

scholarly journals Large-Scale Object Monitoring in Internet-of-Things: Energy-Efficient Perspectives

Electronics ◽  
2021 ◽  
Vol 10 (4) ◽  
pp. 461
Author(s):  
Yongbin Yim ◽  
Euisin Lee ◽  
Seungmin Oh
Keyword(s):  
Energy Efficient ◽  
Large Scale ◽  
Future Research ◽  
Technological Evolution ◽  
Node Density ◽  
Mobile Objects ◽  
Research Challenges ◽  
Energy Efficient Communication ◽  
Efficient Communication ◽  
Architectural Principles

Recently, the demand for monitoring a certain object covering large and dynamic scopes such as wildfires, glaciers, and radioactive contaminations, called large-scale fluid objects (LFOs), is coming to the fore due to disasters and catastrophes that lately happened. This article provides an analytic comparison of such LFOs and typical individual mobile objects (IMOs), namely animals, humans, vehicles, etc., to figure out inherent characteristics of LFOs. Since energy-efficient monitoring of IMOs has been intensively researched so far, but such inherent properties of LFOs hinder the direct adaptation of legacy technologies for IMOs, this article surveys technological evolution and advances of LFOs along with ones of IMOs. Based on the communication cost perspective correlated to energy efficiency, three technological phases, namely concentration, integration, and abbreviation, are defined in this article. By reviewing various methods and strategies employed by existing works with the three phases, this article concludes that LFO monitoring should achieve not only decoupling from node density and network structure but also trading off quantitative reduction against qualitative loss as architectural principles of energy-efficient communication to break through inherent properties of LFOs. Future research challenges related to this topic are also discussed.

scholarly journals Exploring International and Inter-Sector Differences of Social Enterprises in the UK and India

2021 ◽  
Vol 13 (11) ◽  
pp. 5870
Author(s):  
Philipp Kruse
Keyword(s):  
Social Entrepreneurship ◽  
Social Enterprise ◽  
Social Enterprises ◽  
Future Research ◽  
Shape Features ◽  
Qualitative And Quantitative ◽  
Clear Cut ◽  
The One ◽  
Definition Of ◽  
The Uk

Social Entrepreneurship (SE) describes a new entrepreneurial form combining the generation of financial and social value. In recent years, research interest in SE increased in various disciplines with a particular focus on the characteristics of social enterprises. Whereas a clear-cut definition of SE is yet to be found, there is evidence that culture and economy affect and shape features of SE activity. In addition, sector-dependent differences are supposed. Building on Institutional Theory and employing a mixed qualitative and quantitative approach, this study sheds light on the existence of international and inter-sector differences by examining 161 UK and Indian social enterprises. A content analysis and analyses of variance were employed and yielded similarities as well as several significant differences on an international and inter-sector level, e.g., regarding innovativeness and the generation of revenue. The current study contributes to a more nuanced picture of the SE landscape by comparing social enterprise characteristics in a developed and a developing country on the one hand and different sectors on the other hand. Furthermore, I highlight the benefits of jointly applying qualitative and quantitative methodologies. Future research should pay more attention to the innate heterogeneity among social enterprises and further consolidate and extend these findings.

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