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.

Do Demographic Variables Make a Difference in Entrepreneurial Leadership Style?

Industry 4.0 brings a challenge in terms of labor reduction. However, there is an opportunity in job creation for the creative industry/economy. The creative economy in Indonesia shows an increasingly contribution to the Indonesian economy in recent years, and it is also predicted to continue increasing in the future. Leadership for the entrepreneur is needed to make their business entity (Micro Small Medium Enterprises) to survive and succeed. This research aims to find out whether there is a difference in entrepreneurial leadership style with four demographic variables, i.e., gender, age, education level, and marital status.

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.

Do Demographic Variables Make Difference in Entrepreneurial Leadership Style?

Industry 4.0 brings a challenge in terms of labor reduction. However, there is an opportunity in job creation for the creative industry/economy. The creative economy in Indonesia shows an increasingly contribution to the Indonesian economy in recent years, and it is also predicted to continue increasing in the future. Leadership for the entrepreneur is needed to make their business entity (Micro Small Medium Enterprises) to survive and succeed. This research aims to find out whether there is a difference in entrepreneurial leadership style with four demographic variables, i.e., gender, age, education level, and marital status.

Relationships between Occupational Stress, Change in Work Environment during the COVID-19 Pandemic, and Depressive and Anxiety Symptoms among Non-Healthcare Workers in Japan: A Cross-Sectional Study

This study aims to clarify the effect of occupational stress and changes in the work environment on non-healthcare workers’ (HCWs) mental health during the third wave of the COVID-19 pandemic in Japan. A web-based, cross-sectional survey was conducted from 16 to 17 December 2020. Data from 807 non-HCWs were included. We evaluated occupational stress using the Generic Job Stress Questionnaire (GJSQ). Depressive and anxiety symptoms were assessed using the Japanese version of the Patient Health Questionnaire-9 and the Generalized Anxiety Disorder 7-item scale, respectively. We collected demographic variables, work-related variables, and the variables associated with COVID-19. The adjusted odds ratios for depressive and anxiety groups were estimated using multivariate logistic regression analyses, adjusted for all the demographic variables, work-related variables, COVID-19-related variables, and the six subdivided GJSQ subscales. The results confirm a relationship between variance in workload, job future ambiguity, social support from coworkers, having contact with COVID-19 patients, and depressive and anxiety symptoms. Paying attention to job future ambiguity, the variance in workload at the workplace and individual perspectives, promoting contact and support among coworkers using online communication tools, and reducing contact with COVID-19 patients, will be useful for decreasing the depressive and anxiety symptoms among non-HCWs.

A descriptive study to assess the knowledge regarding post COVID complications among adults in the state of Maharashtra

A non experimental survey study was conducted to assess the satisfaction of student nurses’ worked at Covid-19 areas during pandemic situation. 116 student nurses’ have participated in this study. The non-probability convenient sampling technique was used. Data was collected by means of Google form. The tool contain two sections, demographic data and likert scale to assess satisaction level of student nurses’. Objectives of study were to assess the student nurses’ satisfaction level related to clinical posting at covid-19 areas, and to find out the association of satisfaction level with selected demographic variables. The study reveals that out of 116 student nurses’ 28 (24.13%) of them were very satisfied with the clinical posting at covid- 19 areas, 53(45.68%) of them were satisfied, whereas 30 (25.86%) of them were neither satisfied nor dissatisfied, and only 5 (4.31%) of them were dissatisfied. The study concludes most of the student nurses’ were satisfied with all the aspects but dissatisfaction was also noticed. 22(18.96%) of student nurses’ were dissatisfied with the administrative support at assigned hospital. In regard to availability of resources at the hospital and use of PPE kit during working hours 26 (22.41%) 0f student nurses’ reported as dissatisfied. 21(18.10%) of student nurses’ were dissatisfied with covid-19 screening carried out before and after clinical. Also in provision of facilities in quarantines period were reported as dissatisfied by 30(25.86%) of student nurses.

Assessment of knowledge, attitude, and practices of research among faculties in medical college

Medical research aims to advance knowledge, skills, and professionalism. Lack of research could lead to the demise of the profession as a viable discipline. Research orientation is a concept that incorporates four subscales and provides insight into faculties' overall perception of research. To assess the knowledge, attitude, and practices regarding research and to identify barriers for research among medical faculty. Our study is a questionnaire-based cross-sectional study covering 110 faculties of medical college. Data collection was done through the Edmonton research orientation survey (EROS), a pre-validated tool. EROS questionnaire consists of 50 questions in two sections –the first section containing demographic variables (12 questions) and the second section (consist of 38 items) asks the respondents to rate on a five-point Likert’s scale. A high response rate (90.9%) was achieved. Sixty-five percent of respondents achieved an overall medium EROS score and 33% of respondents achieved a high EROS score (mean Eros score 132.3+21.7) indicating high research orientation. Respondents showed high subscale scores: valuing research (63%) and being at the leading edge of the profession (66%). While involvement in research (47%) and evidence-based practice (53%) scored lower. The study highlighted important barriers like lack of time, skills and support. The results suggest that although faculties value research they engage less in carrying out and applying research. The positive research orientation provides an opportunity for the profession to use the available potential to increase research output.

Justification of Sentencing Decisions: Development of a Ratio-Based Measure Tested on Child Neglect Cases

Theoretically, people’s justification of a sentencing decision involves a hybrid structure comprising retribution, incapacitation, general deterrence, and rehabilitation. In this study, a new ratio-type measure was developed to assess this structure and was tested to detect changes in the weighting of justification according to the content emphasized in a particular crime. Two child neglect scenarios were presented to participants, where they read either a severe-damage scenario (where a single mother’s selfish neglect caused her son’s death) or a moderate-damage scenario (where a single mother became apathetic due to economic deprivation and caused her child’s debilitation). Participants then indicated the proportion of importance they placed on each justification in determining the defendant’s punishment, with an overall proportion of 100%, along with responding to the sentence on an 11-point scale. This study involved a two-factor analysis of variance for justification ratios, a t-test for the sentence, and a multiple regression analysis with three demographic variables, the four justifications as independent variables, and the sentence as the dependent variable. The ratio of retribution to rehabilitation was reversed depending on the scenario: in the severe-damage scenario, retribution was weighted highest at 27.0% and rehabilitation was weighted at only 19.0%. By contrast, in the moderate-damage scenario, rehabilitation had the highest weighting of about 26.2%, while retribution was weighted at 21.5%. The sentence was more severe in the severe-damage scenario. Multiple regression analysis suggested that in the severe-damage scenario, most participants failed to deviate from choosing retribution by default and decided on heavier sentences, while some who considered rehabilitation and incapacitation opted for lighter sentences. The present measure succeeded in detecting changes in the weighting of justification, which can be difficult to detect with common Likert Scales. In addition, it was found that not only retribution but utilitarian justification was considered in the sentencing decisions of serious cases.

Advances and gaps in SARS-CoV-2 infection models

The global response to Coronavirus Disease 2019 (COVID-19) is now facing new challenges such as vaccine inequity and the emergence of SARS-CoV-2 variants of concern (VOCs). Preclinical models of disease, in particular animal models, are essential to investigate VOC pathogenesis, vaccine correlates of protection and postexposure therapies. Here, we provide an update from the World Health Organization (WHO) COVID-19 modeling expert group (WHO-COM) assembled by WHO, regarding advances in preclinical models. In particular, we discuss how animal model research is playing a key role to evaluate VOC virulence, transmission and immune escape, and how animal models are being refined to recapitulate COVID-19 demographic variables such as comorbidities and age.