Objective: Identify the presence of some risk factors and co-factors for acquiring HPV (human papilloma virus) or cervical cancer in women from a rural area and an urban area. Material and Methods: Cross-sectional stu...Objective: Identify the presence of some risk factors and co-factors for acquiring HPV (human papilloma virus) or cervical cancer in women from a rural area and an urban area. Material and Methods: Cross-sectional study conducted in 2008 in the State of San Luis Potosí, México. Sampling of non-probabilistic convenience was applied. 99 women participated (73 from urban area and 26 rural). Two surveys were used to identify risk factors and socio-demographic data. All women underwent HPV testing;the samples were self-collected and processed by the Hybrid Capture II method?. To analyze the data, descriptive and inferential statistics were applied. Results: The predominant age range was 37 to 42 years. 38.5% is in a rural community and an urban 37.3%. 72.6% began their sexual life at 19 years or more in urban areas and 57.6% before 18 in rural areas. In relation to the number of sexual partners reported having had only one, 73.1% and 67.1% in rural and urban area respectively. Risk factors that were associated with HPV infection were the beginning of sexual activity at age 18 and under (p = 0.041) and the number of sexual partners (p = 0.001). Conclusions: There are more risk factors in women in urban areas but in rural areas it had the highest percentage of positive cases for infection by high-risk HPV.展开更多
The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That...The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.展开更多
The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real econom...The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.展开更多
This study examines how controlling shareholders influence firm performance through the mediating role of firm efficiency in transforming inputs into outputs.To achieve this objective,it conducts a mediation analysis ...This study examines how controlling shareholders influence firm performance through the mediating role of firm efficiency in transforming inputs into outputs.To achieve this objective,it conducts a mediation analysis with 5,000 bootstraps on a dataset of 2,849 firm-year observations of publicly listed firms in Malaysia from 2009 to 2019.The findings reveal a positive relationship between controlling shareholdings and firm performance,with both total and indirect effects having this positive relationship.Moreover,while controlling shareholdings improve firm performance,firm efficiency partially mediates this relationship.Thus,improved firm efficiency plays a critical role in understanding the relationship between governance by controlling shareholders and enhanced firm performance.In summary,this study contributes to the existing literature by expanding our understanding of the complex relationship between controlling shareholdings,firm efficiency,and firm performance.In addition,the findings shed light on the importance of indirect channels in shaping organizational outcomes.As such,this study provides a valuable direction for future research in this area.展开更多
At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnov...At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnover of 210 million yuan and an average transaction price of 51.23 yuan/ton.The carbon trading price is on the rise.With the gradual maturity and improvement of conditions,there will be about 8,000 to 10,000 emission control enterprises under the eight major industries in the future,and China’s carbon market will become the largest market covering greenhouse gas emissions worldwide.It can be seen that carbon trading is a“big deal.”If enterprises participate well,they will form carbon assets,but if they do not participate well,they will form carbon liabilities.This paper analyzes the opportunities and challenges faced by quasi emission control enterprises under the background of low-carbon economy.This provides certain reference significance for these enterprises to actively participate in the national carbon trading market in the future.展开更多
Emerging digital technologies continues to evolve posing unprecedented opportunities in health systems globally to improve healthcare services delivery.There has been significant progress in healthcare.However,the lac...Emerging digital technologies continues to evolve posing unprecedented opportunities in health systems globally to improve healthcare services delivery.There has been significant progress in healthcare.However,the lack of emotive recognition coupled with a dearth of personalized and pervasive health applications and emotive smart devices calls for the integration of intelligent sensors health systems through emerging technologies.Although there has been significant progress in smart and connected health care,more research innovation,dissemination and technologies are needed to unbundle new opportunities and move towards healthcare 5.0.Healthcare is at the dawn of a paradigm change to reach the new era of smart disease control and detection,virtual care,smart health management,smart monitoring,and decision-making.Therefore,this study discusses the roles and capacities of sensors,their capabilities and other emerging technologies such as nanotechnology,5 G technologies,drone technology,blockchain,robotics,big data,internet of things,artificial intelligence,and cloud computing.Healthcare 5.0 provides healthcare services including patient remote monitoring.tracking and virtual clinics,emotive telemedicine,ambient assisted living,smart self-management,wellness monitoring and control,smart treatment reminders,compliance and adherence,and personalized and connected health care.However,building resilience and robust healthcare 5.0 is not immune to challenges.Organizational challenges,technological and infrastructural barriers,lack of legal and regulatory frameworks and e-health policies,individual perceptions,misalignment with hospitals'strategy,lack of funding,religious and cultural bariers are identified as potential barriers to the successful implementation of healthcare 5.0.Therefore,there is a need for building resilient technology-driven healthcare systems.To achieve this,there is a need for expanding technological infrastructure,provision of budgetary support based on sustainable business models,develop appropriate legal and e-health policies,standardization and synchronization of protocols,improving stakeholders'engagement and involvement and establishment of private and public partnerships and investments.展开更多
Aims:To identify virtual healthcare services and digital health technologies deployed in South Africa during coronavirus disease 2019(COVID-19)and the challenges associated with their use.Metiiods:To determine the sta...Aims:To identify virtual healthcare services and digital health technologies deployed in South Africa during coronavirus disease 2019(COVID-19)and the challenges associated with their use.Metiiods:To determine the status of digital health utilization during COVID-19 in South Africa,the preferred reporting items for systematic reviews and meta-analyses model was used to perform a systematic and in-depth critical analysis of previously published studies in well-known and trusted online electronic databases using specific search keywords words that are relevant to this study.We selected published peer-reviewed articles available from the onset of COVID-19 to July 2021.Results:Total of 24 articles were included into this study.This study revealed that South Africa adopted digital technologies such as SMS-based solutions,mobile health applications,telemedicine and telehealth,WhatsApp-based systems,artificial intelligence and chatbots and robotics to provide healthcare services during COVID-19 pandemic.These innovative technologies have been used for various purposes including screening infectious and non-infectious diseases,disease surveillance and monitoring,medication and treatment compliance,creating awareness and communication.The study also revealed that teleconsultation and e-prescription,telelaboratory and telepharmacy,teleeducation and teletraining,teledermatology,teleradiology,telecardiology,teleophthalmology,teleneurology,telerehabilitation,teleoncology and telepsychiatry are among virtual healthcare services delivered through digital health technologies during COVID-19 in South Africa.However,these smart digital health technologies face several impediments such as infrastructural and technological barriers,organization and financial barriers,policy and regulatory barriers as well as cultural barriers.Conclusion:Although COVID-19 has invigorated the use of digital health technologies,there are still some shortcomings.The outbreak of pandemics like COVID-19 in the future is not inevitable.Therefore,we recommend increasing community networks in rural areas to bridge the digital divide and the modification of mHealth policy to advocate for the effective use of innovative technologies in healthcare and the development of sustainable strategies for resources mobilization through private-public partnerships as well as joining available international initiatives advocating for smart digital health.展开更多
This paper presents and analyses the differences in the eco-models implemented worldwide （such as whether and how carbon taxes being ＂recycled＂）, or in their efficiency parameters （inconsistent parameter values t...This paper presents and analyses the differences in the eco-models implemented worldwide （such as whether and how carbon taxes being ＂recycled＂）, or in their efficiency parameters （inconsistent parameter values that account for different results）. This is the assumption that a real tradeoff exists between the production of environmental goods. The present article empirically proves that something must be given up in order to gain something else, and once equations are specified to trace out the path of the economy over time, the natural economic formulation of such equations will embody the notion of economic and bio-tradeoffs.展开更多
文摘Objective: Identify the presence of some risk factors and co-factors for acquiring HPV (human papilloma virus) or cervical cancer in women from a rural area and an urban area. Material and Methods: Cross-sectional study conducted in 2008 in the State of San Luis Potosí, México. Sampling of non-probabilistic convenience was applied. 99 women participated (73 from urban area and 26 rural). Two surveys were used to identify risk factors and socio-demographic data. All women underwent HPV testing;the samples were self-collected and processed by the Hybrid Capture II method?. To analyze the data, descriptive and inferential statistics were applied. Results: The predominant age range was 37 to 42 years. 38.5% is in a rural community and an urban 37.3%. 72.6% began their sexual life at 19 years or more in urban areas and 57.6% before 18 in rural areas. In relation to the number of sexual partners reported having had only one, 73.1% and 67.1% in rural and urban area respectively. Risk factors that were associated with HPV infection were the beginning of sexual activity at age 18 and under (p = 0.041) and the number of sexual partners (p = 0.001). Conclusions: There are more risk factors in women in urban areas but in rural areas it had the highest percentage of positive cases for infection by high-risk HPV.
文摘The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.
文摘The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.
基金Universiti Malaysia Pahang for its financial support to this research(University Research Grant Scheme RDU223303).
文摘This study examines how controlling shareholders influence firm performance through the mediating role of firm efficiency in transforming inputs into outputs.To achieve this objective,it conducts a mediation analysis with 5,000 bootstraps on a dataset of 2,849 firm-year observations of publicly listed firms in Malaysia from 2009 to 2019.The findings reveal a positive relationship between controlling shareholdings and firm performance,with both total and indirect effects having this positive relationship.Moreover,while controlling shareholdings improve firm performance,firm efficiency partially mediates this relationship.Thus,improved firm efficiency plays a critical role in understanding the relationship between governance by controlling shareholders and enhanced firm performance.In summary,this study contributes to the existing literature by expanding our understanding of the complex relationship between controlling shareholdings,firm efficiency,and firm performance.In addition,the findings shed light on the importance of indirect channels in shaping organizational outcomes.As such,this study provides a valuable direction for future research in this area.
文摘At 9:30 a.m.on July 16,2021,the national carbon emission trading market started operation at Shanghai Environment and Energy Exchange.On the first day,the carbon emission quota totaled 4.244 million tons,with a turnover of 210 million yuan and an average transaction price of 51.23 yuan/ton.The carbon trading price is on the rise.With the gradual maturity and improvement of conditions,there will be about 8,000 to 10,000 emission control enterprises under the eight major industries in the future,and China’s carbon market will become the largest market covering greenhouse gas emissions worldwide.It can be seen that carbon trading is a“big deal.”If enterprises participate well,they will form carbon assets,but if they do not participate well,they will form carbon liabilities.This paper analyzes the opportunities and challenges faced by quasi emission control enterprises under the background of low-carbon economy.This provides certain reference significance for these enterprises to actively participate in the national carbon trading market in the future.
文摘Emerging digital technologies continues to evolve posing unprecedented opportunities in health systems globally to improve healthcare services delivery.There has been significant progress in healthcare.However,the lack of emotive recognition coupled with a dearth of personalized and pervasive health applications and emotive smart devices calls for the integration of intelligent sensors health systems through emerging technologies.Although there has been significant progress in smart and connected health care,more research innovation,dissemination and technologies are needed to unbundle new opportunities and move towards healthcare 5.0.Healthcare is at the dawn of a paradigm change to reach the new era of smart disease control and detection,virtual care,smart health management,smart monitoring,and decision-making.Therefore,this study discusses the roles and capacities of sensors,their capabilities and other emerging technologies such as nanotechnology,5 G technologies,drone technology,blockchain,robotics,big data,internet of things,artificial intelligence,and cloud computing.Healthcare 5.0 provides healthcare services including patient remote monitoring.tracking and virtual clinics,emotive telemedicine,ambient assisted living,smart self-management,wellness monitoring and control,smart treatment reminders,compliance and adherence,and personalized and connected health care.However,building resilience and robust healthcare 5.0 is not immune to challenges.Organizational challenges,technological and infrastructural barriers,lack of legal and regulatory frameworks and e-health policies,individual perceptions,misalignment with hospitals'strategy,lack of funding,religious and cultural bariers are identified as potential barriers to the successful implementation of healthcare 5.0.Therefore,there is a need for building resilient technology-driven healthcare systems.To achieve this,there is a need for expanding technological infrastructure,provision of budgetary support based on sustainable business models,develop appropriate legal and e-health policies,standardization and synchronization of protocols,improving stakeholders'engagement and involvement and establishment of private and public partnerships and investments.
文摘Aims:To identify virtual healthcare services and digital health technologies deployed in South Africa during coronavirus disease 2019(COVID-19)and the challenges associated with their use.Metiiods:To determine the status of digital health utilization during COVID-19 in South Africa,the preferred reporting items for systematic reviews and meta-analyses model was used to perform a systematic and in-depth critical analysis of previously published studies in well-known and trusted online electronic databases using specific search keywords words that are relevant to this study.We selected published peer-reviewed articles available from the onset of COVID-19 to July 2021.Results:Total of 24 articles were included into this study.This study revealed that South Africa adopted digital technologies such as SMS-based solutions,mobile health applications,telemedicine and telehealth,WhatsApp-based systems,artificial intelligence and chatbots and robotics to provide healthcare services during COVID-19 pandemic.These innovative technologies have been used for various purposes including screening infectious and non-infectious diseases,disease surveillance and monitoring,medication and treatment compliance,creating awareness and communication.The study also revealed that teleconsultation and e-prescription,telelaboratory and telepharmacy,teleeducation and teletraining,teledermatology,teleradiology,telecardiology,teleophthalmology,teleneurology,telerehabilitation,teleoncology and telepsychiatry are among virtual healthcare services delivered through digital health technologies during COVID-19 in South Africa.However,these smart digital health technologies face several impediments such as infrastructural and technological barriers,organization and financial barriers,policy and regulatory barriers as well as cultural barriers.Conclusion:Although COVID-19 has invigorated the use of digital health technologies,there are still some shortcomings.The outbreak of pandemics like COVID-19 in the future is not inevitable.Therefore,we recommend increasing community networks in rural areas to bridge the digital divide and the modification of mHealth policy to advocate for the effective use of innovative technologies in healthcare and the development of sustainable strategies for resources mobilization through private-public partnerships as well as joining available international initiatives advocating for smart digital health.
文摘This paper presents and analyses the differences in the eco-models implemented worldwide （such as whether and how carbon taxes being ＂recycled＂）, or in their efficiency parameters （inconsistent parameter values that account for different results）. This is the assumption that a real tradeoff exists between the production of environmental goods. The present article empirically proves that something must be given up in order to gain something else, and once equations are specified to trace out the path of the economy over time, the natural economic formulation of such equations will embody the notion of economic and bio-tradeoffs.
