Twenty Months Into the Pandemic: No SARS-CoV-2 Infections Among Health Care Workers Managing COVID-19 Cases in Bhutan

There is no international reporting of SARS-CoV-2 infections in health care workers (HCWs). Estimates suggest that a HCW dies every thirty minutes from COVID-19. This worsened the shortages and burnout of HCWs worldwide. Twenty months into the pandemic, Bhutan recorded over 2600 COVID-19 positive cases and three deaths. About 906 HCWs were directly involved in managing these laboratory confirmed cases but no infections occured amongst this group. This zero infection was possible through the clustered management of positive cases in four national COVID-19 centers, strategic deployment of HCWs, the uninterrupted provision of quality personal protectiPPE and repeated training on the correct use of PPE. This is an exemplary achievement for a small country with limited expertise and resources.

Safety and Ergonomics Risk Assessment (SERA): A Customized Ergonomics Assessment Tool for Automobile Manufacturing

Musculoskeletal disorders continue to be a leading source of lost workdays across all industries. Common ergonomics assessment tools may include criteria extraneous to the stresses at specific companies or industries. Therefore, the creation of assessment tools, based on scientifically validated methods, with industry- or company-specific stresses may be of benefit. The BMW Group has developed the Safety and Ergonomics Risk Assessment (SERA) tool. This ergonomics assessment method incorporates the most up-to-date scientific methods and international standards, and is used worldwide in all production facilities of the BMW Group. As noted above, a major advantage of SERA over conventional ergonomics tools is the focus on ergonomics stresses common to automobile manufacturing and the consequent exclusion of irrelevant parameters, thereby reducing the time, effort, and training required for workplace assessments. Other advantages include the international uniformity of assessments and a web- and database-implementation allowing for easily comparable international reporting. The implementation of this method at the BMW Group has enabled a greater transparency for ergonomics across all international plants, and more effective and targeted ergonomics interventions. This publication will outline the basic motivation for SERA, highlight the relevant scientific sources and international standards, and general steps of an evaluation.

Disclosure of Debt Instruments in Accordance With The Requirements of The Seventh International Financial Reporting Standard (IFRS7)

The research sought to discover the application and disclosure extent of the debt instruments within the Iraqi’s commercial private banks in accordance with the seventh international financial reporting standard, by using the descriptive analytical approach building a questionnaire form with the aim of testing the research hypothesis. The research hypothesized that the private Iraqi commercial banks did not apply the principles of the international reporting standard, specifically the Seventh financial standard regarding debt instruments disclosure. The research reached a main conclusion, which is that the Iraqi private commercial banks disclose the amounts recorded in the statement of financial position or the notes for loans and investments held to maturity, and this conclusion was met with a recommendation for the Iraqi commercial private banks to disclose the loans and investments held to maturity and to expand the disclosure of them and their subsidiaries, if any, due to the transparency it provides in the presentation of the financial position statement.

Erratum: Nováková et al. An Analysis of Food Waste in Czech Households—A Contribution to the International Reporting Effort. Foods 2021, 10, 875

The Foods Editorial Office would like to update the error in the original published version [...]

An analysis of the content and quality of corporate sustainability reports according to GRI standards in peruvian mining companies supervised by the SMV in 2018: deficiencies and opportunities

Corporate sustainability has become a distinctive factor of global leaders, who communicate sustainable development actions using corporate sustainability reports (CSR) in accordance with international reporting standards such as GRI. In Latin America there is a high variability in their adoption and the Peruvian mining sector has been facing credibility problems due to the incidence of socio-environmental conflicts in its projects, despite its recent consistency in the presentation of CSR. A statistical analysis of a sample of mining companies that submitted their CSR to the SMV in 2018 showed that half of them complied with presenting CSR; nonetheless, GRI principles are not strictly followed. Reports stress the social pillar over the environmental and economic ones; with an imbalance between positive, neutral and negative actions; and do not present their sources to make data auditable. An opportunity is presented for the creation of a specialized area in the SMV to review CSR.