TV Networks for College Sports: Implications for Institutional Subsidies

University athletics because of its reporting structure, regulation by the NCAA, and relationship to the academic enterprise of institutions, provides a unique look into postsecondary institutional behavior. Using a difference-in-difference design, this study tests the introduction of new television networks dedicated to college sports on institutional subsidy levels for athletics. Overall, our findings show that institutions are responsive to the introduction of new college-sports-dedicated television networks. When considering institutions in the Power Five athletic conferences, we find an average decline in subsidy levels of approximately $1.2 million. When considering different types of subsidies, we find significant declines in direct subsidies and student fees, but no significant change for indirect subsidies.

Innovation Centers in Health Care Delivery Systems: Structures for Success (Preprint)

UNSTRUCTURED Calls for innovation in health care delivery have been widespread due to payment reforms and access to digital tools, and innovations have been accelerated by the shift to virtual care as part of the COVID-19 response. Prior to the pandemic, a growing number of health systems set up innovation centers to focus on creating new services and exploring new business models relevant to value-based care. This is distinct from process improvement or implementation science, and often needs a different set of incentives to succeed within a large organization. We used a national survey to identify a diverse sample of centers, and interviewed leaders to describe their aims, organizational structures and activities. They all aim to improve patient outcomes and experience while reducing costs, but their strategic focus may differ. The centers also vary in their reporting structure, how they build internal capacity, and how they measure success. We highlight the range of strategies through examples of projects that improve quality, reduce costs and generate new revenue. While the optimal forms and impact of innovation centers are still emerging, the fiscal pressures and the rapid uptake of digital technologies present opportunities for redesign of health services in the post-pandemic era. The experiences of these centers illustrate a set of approaches to increase any organization’s capacity for innovation.

Canadian Hospital Food Service Practices to Prevent Malnutrition

Purpose: The study aimed to determine current practice, barriers, and enablers of foodservices in Canadian hospitals relative to guiding principles for best practice to prevent malnutrition. Methods: Foodservice managers completed a 55-item cross-sectional, online survey (closed- and open-ended questions). Results: Survey responses (n = 286) were from diverse hospitals in all Canadian regions; 56% acute care; 13% had foodservices contracted out; and 60% had a reporting structure combined with clinical nutrition. Predominantly, foodservice systems were 43% in-house versus 41% pre-prepared, 46% cook–serve food production, 64% meals assembled centrally (on-site), and 40% non-selective menus with limited opportunities for patient choice in advance or at meals. The “regular menu” (44%) was most commonly served as 3 meals, no snacks at specific times. Energy and protein-dense menus were available, but not widespread (9%). Daily energy targets ranged from 1200 to 2400 kcal and 32% of respondents viewed protein targets as important. The number of therapeutic diets varied from 2 to 150. Conclusions: Although hospital foodservice practices vary across Canada, the survey results demonstrate gaps in national evidence-based practices and an opportunity to formalize guiding principles. This work highlights the need for standards to improve practice through patient-centered, foodservice practices focused on addressing malnutrition.

A common typology for ecosystem characteristics and ecosystem condition variables

The UN System of Environmental-Economic Accounting Experimental Ecosystem Accounting (SEEA EEA) aims at regular and standardised stocktaking on the extent of ecosystems, their condition and the services they provide to society. Recording the condition of ecosystems is one of the most complex pieces in this exercise, needing to be supported by robust and consistent guidelines. SEEA EEA defines the condition of an ecosystem as its overall quality, measured in terms of quantitative metrics describing both abiotic and biotic characteristics. The main objective of this paper is to propose a simple universal classification (typology) for these ecosystem condition characteristics and metrics, based on long standing ecological concepts and traditions. The proposed SEEA EEA Ecosystem Condition Typology (SEEA ECT) is a hierarchical classification consisting of six classes grouped into three main groups (abiotic, biotic and landscape-level ecosystem characteristics). In order to facilitate practical applications, SEEA ECT is cross-linked to the most relevant existing typologies for ecosystem characteristics currently used for other purposes. To ensure clarity and practicality, we identified potential overlaps between classes and also identified the most important groups of ‘ancillary data’ that should not be considered as ecosystem condition characteristics. We consider that this new typology for ecosystem condition will create a meaningful reporting structure for ecosystem condition accounts, thus facilitating its standardisation and broad application.

IMPLEMENTATION OF THE REQUIREMENTS OF INTERNATIONAL TRANSFER PRICE FORMATION AT THE ENTERPRISES OF UKRAINE: FEATURES AND PROSPECTS

The features of transfer pricing in Ukraine have been considered. It has been established that transfer pricing in Ukraine is at the stage of formation. The features and prospects for the implementation of international transfer pricing requirements using the «Three-tier model of transfer pricing documentation recommended by the OECP (step 13 of the BEPS plan)» have been identified. The legal aspects of regulating the prevention and minimization of the movement of profits, tax evasion by transnational corporations, in particular, the BEPS package, and others have been considered. The place of Ukraine in the Paying Taxes rating in 2015-2020 is determined. Trends 2015-2020 testify to the formation of tax discipline regarding the timeliness and completeness of reporting on transfer pricing. The dynamics of the submitted reports on controlled transactions in Ukraine in quantitative and value terms in 2013-2020 has been analyzed. The volume of controlled transactions by country and by subject of transactions in 2020 was investigated. It was found that the largest share in the total volume of controlled transactions is occupied by banking services (37%) and transactions with goods (35%), and the largest volume of controlled transactions is carried out in Switzerland. The features of the implementation in Ukraine of the BEPS plan as an international project of the Organization for Economic Cooperation and Development (OECD) and the G20 countries are considered. The innovations in tax legislation in the field of transfer pricing and the peculiarities of introducing a three-level reporting structure on transfer pricing in Ukraine have been described. The World Transfer Pricing 2022 rating of Ukrainian companies offering transfer pricing services is presented. The problems that hinder the effective implementation of the requirements of international transfer pricing in Ukraine have been identified and measures have been proposed that should be taken to overcome them.

Integrated corporate reporting structure

Objective: To analyze the concepts, principles, and structure of integrated corporate reporting and propose modifications to the integrated reporting elements. Methods: Comparative analysis, structuring and generalization of material, statistical methods and a system approach are used. Results: The analysis of the drivers of historical development of reporting made it possible to structure the prerequisites for the genesis of integrated reporting, which should be prepared as a separate report and include seven interrelated content elements, pursuant to the international integrated reporting standard. However, upgrading the integrated reporting structure by combining elements and adding new ones is advisable. Such a structure introduced suggests a reduction in the reporting volume, makes it consistent and coherent, and determines the overall strategic area of the company's activities. The key elements of the proposed integrated reporting framework are “strategic analysis”, “business model and results”, and “stakeholder engagement”, since the goal of integrated reporting is to show stakeholders how value and capital gains are generated. Practical importance: The integrated reporting structure presented will significantly reduce its volume and increase its transparency to achieve business sustainability

LB-14. CovidIQ- a Text Message-Based Symptom Surveillance Tracker that Predicts New Areas of Increased Incidence of Covid-19 Disease

Background Testing for SARS-CoV-2 is limited, making it difficult to estimate the true prevalence of disease and control the spread of new cases. Therefore, finding other ways to diagnose new cases of Covid-19 early is essential for preventing further spread of SARS-CoV-2 to other people in the community and prevent further outbreaks from occurring. Methods CovidIQ is a confidential and secure text messaging platform that works by collecting participants’ self-reported symptoms. Upon agreeing to participate, users are asked some basic demographic questions including gender, age range, ethnic background, and zip code. Participants are then queried via text message on a weekly or biweekly basis as to what symptoms they are experiencing: none, temperature >99.6F, cough, shortness of breath, headache, fatigue, loss of appetite, loss of sense of smell or taste, diarrhea, body ache, sore throat, and/or chills. The symptoms are further broken down into major and minor criteria, allowing presumptive cases to be identified with more accuracy. The major criteria include elevated body temperature, cough, and shortness of breath. If a participant has any 2 major criteria, 1 major or 2 minor, or 3 minor criteria, they are considered a presumptive positive case. While CovidIQ cannot be used to diagnose individuals, the combined results from many individuals show real-time changes in rates of infection for entire counties. Not all people who develop Covid-19 will need hospitalization. They may remain out in the community unaware of the risk they pose to others. And, because the official count of confirmed cases is delayed by 2–4 weeks from the time of actual infection, CovidIQ can sound the alarm much earlier when rates of infection begin to spike. Advanced warning can help communities and individuals make informed decisions about how they should conduct themselves. Results CovidIQ identified the spike in COVID-19 cases in Jacksonville/Duval County, Florida a full two weeks before it was reported by the Florida Department of Health and Johns Hopkins University. Prevalence of Suspected COVID-19 Cases Through the Use of the CovidIQ Platform in Relation to Dates of OfficiallyReported Cases, Duval County, FL Conclusion CovidIQ is a novel tool developed to augment the public health response to this ongoing crisis by informing the public sector of potential new hot spots before areas experience a surge as compared to the current reporting structure. Disclosures All Authors: No reported disclosures

A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia: Practitioners’ Perspective

This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers’ qualification. The study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players. Data gathered from a series of interviews have been transcripted and analyzed using Atlas.ti. This study uncovers that Shariah review and Shariah audit have apparent differences and play their roles as a second and third line of defense, respectively, that eventually could provide a stimulus to Shariah governance and strengthen market confidence. Keywords: Shariah audit, Shariah review, Islamic banks, qualitative method. eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5i14.2208