Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Effect of Fair Value based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Use of Face Masks in India During COVID-19 : An Exploration of the Behavioral Tendencies of Mask Users

Covid-19 has necessitated mask use to safeguard oneself from coronavirus. The mask usage and safety practices followed by the public in India are reported in this paper. Sixty per cent of the subjects purchased masks on their own while 19 per cent stitched their masks; masks were used regularly (76%) for less than 4 hours (64.22%). During the lockdown, at workplaces, masks were removed for less than 30 minutes per day. Subjects reported that safety feeling was experienced when masks were donned (87%); felt that masks were unnecessary in Covid-19 unaffected areas/cities (67 %); whilst 47 per cent admitted to pulling down masks during use. An interesting fact emerging from the study was that the younger populace adhered less conscientiously to regular mask use as opposed to the elderly; paradoxically the elderly (49 and above) were the ones to pull down masks more frequently during use than the younger ones. Amongst them, 25 per cent repeated it 1-2 times a day. It was heartening to observe that most people (89%) exercised caution during mask use. A positive significant relationship existed between age and employer modes on regular mask usage; a highly positive significant relation was seen between the employment sector and regular mask use and a negative correlation among profession and mask use. Two-way ANOVA between demographic data on type and regular mask use yielded a significant difference. A highly significant relationship between gender, employer mode, and profession on different types of safety measures; and a significant relationship between the level of education and safety measures were found.

LIVABILITY DIMENSIONS AND SENSE OF COMMUNITY IN A DEVELOPING COUNTRY

The sense of community can be understood as a sense of belonging to a collectivity, making citizens develop trust and awareness for collective action projects. This study aims to identify the livability dimensions and their relationship with the sense of community. The survey method was applied, and a sample of 392 residents of a Brazilian region was interviewed. The results show that three dimensions – (i) trust and safety; (ii) work and bridging relations; and (iii) housing and city performance - explain livability. Among these dimensions, Trust and Safety, and Housing and city performance have a significant relation to the sense of community, explaining 32.4% of the sense of community. These results point out elements for the elaboration of plans and public policies in the cities and as critical elements for future research.

Epidemiological aspects of scorpionic accidents in a municipality in Brazil’s northeastern

Scorpionic accidents are a major public health problem due to the high occurrence with potential seriousness. In this manner, the research aimed to analyze the occurrence of scorpionic accidents in a municipality in the northeastern of Brazil. An exploratory, descriptive study was made, with a quantitative approach, using secondary data which was gotten from the Notifiable Diseases Information System (SINAN), from 2008 to 2018. Data such as neighborhood, presence of street markets were also used, and the existence of sanitation and climatic data such as temperature and season. Geoprocessing was used to identify possible changes in the environment. In the analyzed period, 9,330 cases of scorpion accidents were recorded, with an average of 848 annual notifications. Scorpionic accidents occurred more frequently in women (5,686; 60.94%). Individuals aged 20 to 29 years (1.727; 18.51%) were more frequent to scorpion stings. Regarding the body parts where the stings were made, the highlights were on the foot (3.515; 37.67%) followed by the hand (2.818; 30.20%). No statistically significant relation was observed between climatic factors and scorpionic accidents. However, the high number of cases of scorpionic accidents was observed in the last 11 years studied. It was evident that during the study period there was no statistical relationship when climatic factors were correlated to scorpionic accidents. On its turn, when it was verified the results of the geoprocessing analysis, it was seen that anthropic factors have been motivating the potentiation of the occurrence of these accidents.

The Nutritional Preponderance and Propensity to COVID-19 in Children

Aims & Objectives: Nutrition plays a very important role in the Immunity and Immunoregulation in children. The risk of acquiring an infection is very high in malnourished and underweight children, which is what we venture out to find out in our study by researching the susceptibility for COVID-19 in children and comparing it with their nutritional status. Materials & Methods: Our Tertiary Childrens hospital had 46 COVID positive children admitted in 2020, the nutritional status analysis, showed that there were four children 8.6% (n=4) in Obese category, 19.5%, nine (n=9) children were Overweight, 17.39 %, 8 children Underweight (n=8) and 25 children were 54.3% well nourished. Results: This case series describes the various features in COVID-19 in children with and without co-morbidities primarily focusing on the nutritional profile. This is the first single centre case series globally on COVID-19. Our cohort showed no significant relation between COVID-19 and the nutritional status. We saw an equal distribution of COVID-19 in children irrespective of their nutritional status at admission. Conclusions: We did not notice any statistical significance in the age group or the nutritional status in children infected with COVID-19

Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance

Purpose This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and regulations generates the debate that the non-standard reporting of the assessment of the internal controls system’s assessment by internal auditor and reliance by the external auditor. Design/methodology/approach The study used the mixed-method (triangulation) for the analysis quantitative data was used for regression with Smart PLS 3.2.8, and the qualitative data was used to prove and strengthen the results. The data is collected for five IVs (Objectivity of IAF, Work Performance, Competence, Internal Control System’s Assessment and Sourcing of IAF) and their impact on two DVs (Effectiveness and Reliance). This study used five areas as the target audience (Internal Auditor, External Auditor, Professional bodies, Shareholders, SECP and SBP). A total of 150 respondents were approached and received a valid response of 98 respondents. Findings The study explores the positive relationship between Objectivity of IAF, Work Performance, Competence, Sourcing of IAF on Effectiveness and Reliance. Internal Control System’s Assessment having significant relation with Effectiveness and non-significant with reliance because the absence of rules makes it unreliable for stakeholders. Originality/value The study found that the system for reporting the internal control needs rules and regulations advancement on the immediate basis for the betterment and safeguard of stakeholders to avoid the events like WorldCom and ENRON.

The Degree of school Principals Acquiring of educational technology competencies and its relation to teacher application of education technology from teachers point of view: درجة امتلاك مديري المدارس لكفايات تكنولوجيا التعليم وعلاقته بمستوى توظيف المعلمين لتكنولوجيا التعليم من وجهة نظر المعلمين

This study aimed to identify the degree of school principals acquiring of educational technology competencies and its relation to teacher implementation of education technology from teachers point of view, the study used the descriptive analysis correlative approach, two questionnaires were development first one consisted from (20) paragraph, to determine the school principals acquiring of educational technology competences, the second also consisted from (20) paragraph to determine the teacher implementation of education technology , the sample of study consisted from (340) female and male teacher. However, the finding of study showed that the school principals acquiring of educational technology competencies from teacher point of view was average and the teacher implementation of education technology from teacher point of view was also average, the finding also showed there was a statistically significant relationship between the school principals acquiring of educational technology and teacher implementation of them at the level of (α ≤ 0.05). In addition, the finding showed there weren’t any significant relation in the degree of school principals acquiring of educational technology competencies from teacher point of view refers to variable of teacher's sex. Furthermore, there were significant differences at (α ≤ 0.05) according to teacher qualification for higher education.

Seroprevalence of COVID-19 antibody among patients visiting a large clinic in Uttar Pradesh

Background: The study was conducted to determine the Coronavirus disease 2019 (COVID-19) antibody titre among patients who visited our clinic in Lucknow in order to find out the prevalence of sero positivity and to determine the association between COVID anti-body titre and positivity to different age groups, sex, and religions etc., if any.Methods: Secondary data analysis was conducted at Lucknow's Sitara polyclinic from patients’ data, who had attended the clinic between May 2021 and July 2021 and had universally undergone COVID antibody testing. COVID antibody (including IgG) levels in patients' blood were determined using Roche's commercial "Elecsys Anti-SARS-CoV2-cobas e411,601,602 system.by Roche which measure by Eclia (electro chemilusence immunoassay) quantitatively antibodies (including IgG). Patients with titres less than 1 u/ml were deemed seronegative for anti –SARS COVID-2, while those with titres greater than or equal to 1 u/ml were declared seropositive.Results: The overall rate of seropositivity was 84.8%. Around 84.5% males and 85.1% females were seropositive. Seropositivity was higher among 18 to 60 years of age. But there was no significant relation between mean age and seropositivity. Muslims had slightly higher seropositivity (86.0%) as compared to non-Muslims (84.5%). There was no significant difference between age and gender having positive COVID 19 antibody titres. Although the incidence of seropositivity was similar between Muslims and Non-Muslims, the antibody titres were significantly higher in Muslim patients.Conclusions: In this part of central eastern UP, incidence of seropositivity could already be as high as 85%, which is a pointer toward adequate herd immunity. COVID-19 does not differentiate on the basis of age, gender or religious affiliations. However, Muslims were found to have more antibody titres compared to non-Muslims, possibly related to life style, degree of exposure to COVID-19 virus and presence of inherent immunity.

Patient’s Knowledge and Attitude towards Post-extraction Instructions Following Permanent Teeth Extraction

Background: Post extraction complications may arise if the extraction done is traumatic or the tooth was placed at a difficult position; this could lead to post-extraction complications and knowledge about the prevention of the same is the need of the hour. Hence, the present study was conducted to explore the knowledge of the participants about the prevention of post-extraction complications. Material and Methods: This was a questionnaire-based cross-sectional descriptive study. A total of 135 patients (75 males and 61females) were included in the study by the convenient method of sampling that visited the dental clinics of the College of Dentistry, Validated questionnaire was asked about post-extraction preventive knowledge. The statistical analysis was performed by the Statistical Package for Social Science version 21 (SPSS Inc Chicago, IL, USA). The significant value was obtained by using the Chi-Square test and p < 0.05 was set to be significant. Results: Females more than 50 years of age group had better post-extraction preventive knowledge and there was significant relation (p < 0.05). Socioeconomic level and gender distribution had significant relation with the level of post-extraction preventive knowledge (p < 0.05). The patients who had better knowledge followed their instructions precisely. Conclusion: It was concluded that female, patients above the middle age group and more qualified patients had more post-extraction preventive knowledge and they also followed the instructions very strictly. The importance of the study came out that dentists and the dental assistants should explain and convince patients to follow proper post-operative instructions to avoid post operative complications.