A study on the effects of reporting the profit according to Iranian standards on the firms’ market value

The profit and loss statement constitutes one type of information provided to the users to enable them to make informed decisions. The present paper studies the effect of fluctuations and variations in different classes of profit on the firms’ market value. It allows the comparison of the three profit criteria as well as clarifying the importance and informational value of each and the investors’ attitudes towards them. Considering he research limitations, 76 firms enlisted in Tehran Stock Exchange were selected. The study is applied in purpose and post-event causal in methodology. Three hypotheses of various types of profit (net profit, profit after ordinary activities and operating profit) were fitted on the firm’s market value. Based on the model testing results, the fluctuations of net profit and operating profit did not show any significant effects on the firm’s market value in the sample. However, the fluctuations in the profit after ordinary activities did have a significant effect on the firm’s market value, which indicates the investors’ attention to this type of profit in their decisions

A study on the effects of reporting the profit according to Iranian standards on the firms’ market value

The profit and loss statement constitutes one type of information provided to the users to enable them to make informed decisions. The present paper studies the effect of fluctuations and variations in different classes of profit on the firms’ market value. It allows the comparison of the three profit criteria as well as clarifying the importance and informational value of each and the investors’ attitudes towards them. Considering he research limitations, 76 firms enlisted in Tehran Stock Exchange were selected. The study is applied in purpose and post-event causal in methodology. Three hypotheses of various types of profit (net profit, profit after ordinary activities and operating profit) were fitted on the firm’s market value. Based on the model testing results, the fluctuations of net profit and operating profit did not show any significant effects on the firm’s market value in the sample. However, the fluctuations in the profit after ordinary activities did have a significant effect on the firm’s market value, which indicates the investors’ attention to this type of profit in their decisions

SURVEYING THE RELATIONSHIP BETWEEN SELF EFFICACY AND BURNOUT OF FACULTY MEMBERS AT ARDEBIL CITY UNIVERSITIES

Abstract This study had done to surveying relationship between self-efficacy and job burnout of faculty members at Ardebil city universities. For this purpose, we study the literature of self-efficacy (instructional strategies, classroom management and job involvement) and job burnout. The population was Ardebil city universities faculty members. We determined the amount of the sample size with the used of Cochran sampling method which the statistical sample is 359 of these employees which have been selected through the simple random sampling method. To gathering of data, we used a questionnaire. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. The results Kolmogorov-Smirnov Test shows the test distribution is Normal. So we can use Multi Regression test the hypothesis of the research. The SPSS tool has been used. The findings show that with attention to each share of selfefficacy show that share of any dimensions is significant in predicting burnout. And also, considering the contribution of each component of career self-efficacy showed that only part classroom management (= -0.03) in predicting burnout at 95% confidence level

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries

Métis Peoples and Cancer: A Scoping Review of Literature, Programs, Policies and Educational Material in Canada

Much of the existing Indigenous cancer research focuses on First Nation populations or reports on pan-Indigenous data that include First Nations, Métis, and Inuit metrics together, which fails to capture the distinct lived realities, experiences of colonialism, and culture of each Indigenous group. The purpose of this scoping review was to summarize existing knowledge on cancer among Métis peoples in Canada, offering direction to researchers, institutions, and policymakers for future actions that enhance Métis-specific cancer surveillance and cancer care. We searched Embase, Medline, iPortal, and Proquest Theses and Dissertations databases, Google Scholar and Google, alongside ten websites relevant to cancer and Métis peoples. Two reviewers gathered 571 records. After screening, 77 records were included. Data show that Métis peoples experience higher behavioral risk factors, lower screening participation, higher cancer incidence for some cancers, and higher mortality rates compared to the non-Indigenous population. Existing research is piece-meal and researchers emphasize that there is inadequate Métis-specific cancer data. There is a need for targeted, Peoples-specific cancer control interventions to reduce these health inequities and a coordinated, Peoples-specific approach to cancer research. These efforts must involve collaboration among Métis Nations and organizations, provincial governments and agencies, researchers, and policymakers

Facilitators and Barriers to Clinical Pathway Uptake and Utilization Among Primary Care Providers in Saskatchewan - A Qualitative Study

Purpose: Clinical Pathways (CPWs) are multidisciplinary, evidence-based, complex interventions designed to standardize patient care. In Saskatchewan, development, implementation and evaluation of the seven provincial CPWs (Hip & Knee, Spine, Pelvic Floor, Prostate Assessment, Fertility Care, Lower Extremity Wound Care and Acute Stroke) present significant challenges, leading to low utilization. This study aimed to identify facilitators and barriers to CPW utilization by Saskatchewan family physicians. Methods: To identify the facilitators and barriers to CPWs, a qualitative interpretive approach consisted of eight one-on-one key informant interviews and five focus groups held with 30 family physicians in two larger urban and two smaller Saskatchewan cities. Inductive, thematic analysis of the interviews based on the Theoretical Domain Framework for behavioral changes was used to identify facilitators and barriers to CPW uptake and utilization. Results: Fifty-one themes were mapped under 14 Theoretical Domain Framework domains. Major barriers included the following: system-level (knowledge and communication, social/professional identity, family physician engagement and education); objective clarification (goals, belief about consequences of implementing CPW); and technical and resource related (administrative, access to local specialists, enforcement and incentives). The most prominent barrier was lack of systematic CPW promotion and inconsistencies in communication between the following: organization-to-practitioner; organization-to-organization; and practitioner-to-practitioner. Facilitators who mitigated barriers were need for optimized and integrated information technology services (i.e., Electronic Medical Records) and optimism towards CPW usage and patient outcomes. Conclusions: This exploratory study identified specific improvements and recommendations required to promote uptake of CPWs based on perceived facilitators and barriers