Accounting in the restaurant and hotel business and tourism

The textbook outlines the theoretical and applied aspects of the organization and accounting features, which allow assessing the effectiveness of its management with a proper degree of completeness and reliability. The latest legislative changes have been taken into account. All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, situational tasks, test tasks. The use of methodological materials will allow students to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills. Meets the requirements of the federal state educational standards of higher education of the latest generation. The textbook contains a set of developments for the preparation of bachelors in the field of accounting that meet the requirements of the educational program in the field of training 38.03.01 "Economics".

Association between healthy lifestyle score changes and quality of life and health-related quality of life: a longitudinal analysis of South Korean panel data

ObjectivesWe aimed to determine the influence of changes in the aggregate score of healthy lifestyle factors on health-related quality of life (HRQOL) and overall quality of life (QOL) in the Korean older adult population.DesignThis study used a longitudinal design.Setting and participantsData on 9474 participants aged 45 years or older were extracted from the Korean Longitudinal Study on Aging for the period 2006–2016. A composite score of four lifestyle factors (smoking, drinking, physical activity and body mass index) was calculated, and biennial changes in aggregate score were computed.Primary and secondary outcome measuresThe primary outcomes were HRQOL and QOL.ResultsGeneralised estimating equation analysis results showed that those with healthy lifestyle score changes from ‘Low–High’ (β =−0.987, p=0.002; β =−1.288, p<0.0001), ‘High–Low’ (β =−1.281, p<0.0001; β =−1.952, p<0.0001) and ‘Low–Low’ (β =−1.552, p<0.0001; β =−2.398, p<0.0001) groups were more likely to be have lower HRQOL and QOL estimates than those in ‘High–High’ group. Female gender, older age and depression had a more negative impact on HRQOL, while male gender and younger age had a more negative impact on QOL, especially in the Low–Low group. The relationship between changes in scores and HRQOL and QOL varied across different elements of healthy lifestyle scores. Changes in physical activity, drinking and smoking status were significantly associated with lower HRQOL and QOL.ConclusionThe findings suggest an association between a low healthy lifestyle score and poor quality of life, in both general and health-related aspects. Strategies targeting the Korean ageing demographic to promote a healthier lifestyle should be encouraged.

Job Satisfaction and Intentions to Leave of Foreign-National Urologists Working at German Hospitals: Results of the Cross-Sectional EUTAKD Study

<b><i>Background:</i></b> Studies exist that identify factors associated with higher professional satisfaction among clinicians. However, there are no reliable findings for clinicians with a migration background as to whether there is a correlation between particular dimensions of professional satisfaction and the desire to leave their current specialty or country of employment. For the first time, these data were collected within a questionnaire-based study from urological clinicians with a migration background (UCMBs) working in Germany. <b><i>Material and Methods:</i></b> A SurveyMonkey^® with 101 items relating to characterizing features of the study participants and questions about job satisfaction (<i>n</i> = 39) was opened for UCMBs between August and October 2020. The influence of different dimensions of job satisfaction on the desire to quit the urological specialty/leave Germany was analyzed (group A: neither want to leave urology nor Germany; group B: can at least imagine leaving the urological profession and/or Germany). <b><i>Results:</i></b> Eighty-one UCMBs were distributed almost equally in groups A (50.6%) and B (49.4%). Occupational satisfaction was higher in several respects in group A. Three dimensions that differed significantly with regard to occupational satisfaction were used to create an aggregate score ranging from 3 to 15 points as follows: (1) relationship to superiors (<i>p</i> = 0.014), (2) career opportunities in the clinic (<i>p</i> &#x3c; 0.001), and (3) opportunities for the further development of surgical skills (<i>p</i> = 0.006). For each point value of this aggregate score, the UCMB’s desire to quit urology or leave Germany (or at least uncertainty about this question) decreased by a relative value of 34.6% (odds ratio: 0.654, 95% confidence interval: 0.496–0.861, <i>p</i> = 0.002). <b><i>Conclusions:</i></b> Various dimensions of job satisfaction have been identified, the improvement of which could contribute to the long-term retention of UCMBs at German urological clinics.

Online Reputations: Comparing Hospital- and Patient-Generated Ratings in Academic Otolaryngology

Objectives: This study compares hospital-generated online ratings to patient-generated online ratings in academic otolaryngology and evaluates physician factors influencing these results. Methods: Websites of academic otolaryngologists were assessed for inclusion of hospital-generated Press Ganey surveys. Corresponding scores on Healthgrades and Vitals.com were identified via internet search. Hospital ratings were compared with patient-generated ratings, including score, demographics, and number of ratings. All data was collected between July 15th 2019 and August 22nd 2019. Results: 742 academic otolaryngologists with hospital-generated ratings were identified. Mean hospital-generated rating was significantly higher ((4.70, 95% CI 4.69-4.72) than patient-generated rating (Vitals:4.26, 95% CI 4.18-4.34, and Healthgrades:4.02, 95% CI 3.87-4.18; P < .001). In patient-generated rating, an increased number of rating scores (>20) was associated with male gender, professor ranking, and >30 years in practice ( P < .005). Physician demographics did not impact number of ratings in hospital-generated setting. With patient-generated, lower aggregate score was associated with professor ranking ( P = .001). In hospital-generated, lower score was associated with >30+ years in practice ( P = .023). Across all platforms, comprehensive otolaryngologists and neurotologists/otologists were rated lower in comparison to other specialties (PGS: P < .001,Vitals: P = .027,Healthgrades: P = .016). Conclusion: Hospital-generated ratings yield higher mean scores than patient-generated platforms. Between sources, Healthgrades.com scores were lower than those of Vitals.com . Professors with >30 years of practice generated more reviews in patient-generated ratings, and these physicians were generally rated lower. Access to patient-generated ratings is universal and physicians should be aware of variability between online rating platforms as scores may affect referrals and practice patterns.

Hierarchical Aggregation for Reputation Feedback of Services Networks

Product ratings are popular tools to support buying decisions of consumers, which are also valuable for online retailers. In online marketplaces, vendors can use rating systems to build trust and reputation. To build trust, it is really important to evaluate the aggregate score for an item or a service. An accurate aggregation of ratings can embody the true quality of offerings, which is not only beneficial for providers in adjusting operation and sales tactics, but also helpful for consumers in discovery and purchase decisions. In this paper, we propose a hierarchical aggregation model for reputation feedback, where the state-of-the-art feature-based matrix factorization models are used. We first present our motivation. Then, we propose feature-based matrix factorization models. Finally, we address how to utilize the above modes to formulate the hierarchical aggregation model. Through a set of experiments, we can get that the aggregate score calculated by our model is greater than the corresponding value obtained by the state-of-the-art IRURe; i.e., the outputs of our models can better match the true rank orders.

Implementing a Competency-Based Approach to Anatomy Teaching: Beginning With the End in Mind

Background: The shift in the medical education system from a time-based to a competency-based model has encouraged its adoption and application in competency-based education in anatomy classrooms, such as team-based learning models and flipped classroom models. This pilot study aimed to build on previous work of the linkages between anatomy-based learning (a flipped classroom model inspired by a modified team-based learning) and student learning and engagement, and further to assess the linkage between anatomy-based learning and academic performance. Methods: A sequential mixed-methods design was employed to first gather and analyse quantitative data, including confidential student first semester scores in anatomy: gender, stream, anatomy-based learning, and final anatomy overall mark. The quantitative phase was followed by a qualitative phase in which a series of 8 anatomy laboratories were observed (4 anatomy-based learning and 4 traditional). Thematic analysis was performed on the observation data. Results: Aggregate anatomy-based learning and traditional stream tests, and final unit scores were compared. The anatomy-based learning and final unit scores showed little difference between students in the anatomy-based learning and students in the traditional stream. Students using anatomy-based learning had an aggregate score of 1.15 and final aggregate mark of 72, whereas students in the traditional section had an aggregate score of 1.19 and final mark of 79. Qualitative phase was undertaken to try to assess the linkages between anatomy-based learning and student learning. Observations showed that students in the anatomy-based learning section spent more time on task as compared with their peers in the traditional stream. The anatomy-based learning students also seemed to practice more self-directed learning and employed more multimodal learning strategies than the traditional section stream. Discussion/conclusions: Although the quantitative results of this study showed no significant difference in mean scores between anatomy-based learning and traditional designs, it was possible to observe the potential of flipped classroom model in engaging students in individual preparation, in team-based learning, and in consensus-based learning approaches.

The Effects of Physical Exercise on Stereotypic Behaviors in Autism: Small-n Meta-Analyses

Physical exercise has shown the potential to reduce stereotypic behaviors. The current investigation conducted three meta-analyses on the effects of physical exercise on stereotypic behaviors in individuals with autism. Study 1 produced four aggregate score studies ( n = 54) that included nine effect sizes ranging from d = –.85 to .31. Study 1 yielded an overall effect size of d = –.463. Study 2 produced six single subject design studies ( n = 13) that included 48 effect sizes ranging from d = −1 to .5156. Study 2 yielded an overall effect size of d = –.456. Study 3 combined all 10 studies ( n = 67) that included effect sizes ranging from d = −1 to .5156. The n = 10 articles combined produced an overall effect size of d = –.456. The effect sizes demonstrate that physical exercise does have the potential to decrease stereotypic behaviors in individuals with autism.

Developing a New Measure of Party Dominance: Definition, Operationalization and Application to 54 European Regions

Party dominance is not clearly conceptualized and operationalized in the existing literature and has rarely been quantitatively assessed and explained. This study defines dominance as a combination of absolute dominance – the percentage of parliamentary seats won by the largest ruling party – and relative dominance, which takes into account the strength of its main competitor. Based on this definition, it would be possible to calculate an average score of party dominance over a defined period of time. The index developed here is applied to the main ruling parties in 54 regions from 1995 to 2015. Variation in regional party dominance during this period is then explained by considering dominance at the national level, differences in regional socioeconomic development and political legacies. In the last part of the article, individual party scores are aggregated by region. Association between this new aggregate score and regional quality of government is tested.