Corporate Governance Mechanism and Narrowing Expectations Gap: Evidence of Jordan

This study aimed to examine the impact of applying corporate governance mechanism to narrowing expectations gap in auditing. This study was performed through distributing questionnaire, which was developed to provide the necessary data for the research questions. The results of the study indicated that there is a relation between governance and expectation gap. Furthermore, the study recommended implementing the mechanics of governance to activate good practices of corporate governance, develop necessary sanctions for violating the auditor to professional standards, especially accounting standards, independence standard and professional competence standards. Keywords: Corporate Governance, expectation Gap, auditor's responsibility, effective of internal control

Tools for Drought Identification and Assessment: A Review

Drought is a natural phenomenon in many arid, semi-arid, or wet regions. This showed that no region worldwide is excluded from the occurrence of drought. Extreme droughts were caused by global weather warming and climate change. Therefore, it is essential to review the studies conducted on drought to use the recommendations made by the researchers on drought.  The drought was classified into meteorological, agricultural, hydrological, and economic-social. In addition, researchers described the severity of the drought by using various indices which required different input data.  The indices used by various researchers were the Joint Deficit Index (JDI), Effective Drought Index (EDI), Streamflow Drought Index (SDI), Standard Precipitation Index (SPI), Standard Evapotranspiration Index (SPEI), and Palmer Index (PI). According to the researchers in hydrology and for the most accurate description of the drought, more than one indicator for drought should be used. Most reviewed studies recommended using the Standard Precipitation Index (SPI) as the best indicator to describe the drought.

Geochemical Signature of Mesozoic Volcanic and Granitic Rocks in Madina Regency Area, North Sumatra, Indonesia, and Its Tectonic Implication

Http://dx.doi.org/10.17014/ijog.vol4no2.20094Five samples consisting of two Permian-Triassic basalts, two Triassic-Jurassic granitic rocks, and a Miocene andesite were collected from the Madina Regency area in North Sumatra that is regionally situated on the West Sumatra Block. Previous authors have proposed three different scenarios for the geological setting of West Sumatra Permian Plutonic-Volcanic Belt, namely an island-arc, subduction related continental margin arc, and continental break-up. Petrographic analysis of the Mesozoic basaltic samples indicates that they are island-arcs in origin; however their trace element spider diagram patterns (Rock/MORB ratio) also show the character of back-arc marginal basin, besides the island-arc. Furthermore, their REE spider diagram patterns (Rock/ Chondrite ratio) clearly reveal that they were actually generated in a back-arc marginal basin tectonic setting. Meanwhile, the two Mesozoic granitic rocks and the Miocene andesite reflect the character of an active continental margin. Their spider diagram patterns show a significant enrichment on incompat- ible elements, usually derived from fluids of the subducted slab beneath the subduction zone. The high enrichment on Th makes their plots on Ta/Yb versus Th/Yb diagram are shifted to outside the active continental margin field. Although the volcanic-plutonic products represent different ages, their La/Ce ratio leads to a probability that they have been derived from the same magma sources. This study offers another different scenario for the geological setting of West Sumatra Permian Plutonic-Volcanic Belt, where the magmatic activities started in a back-arc marginal basin tectonic setting during the Permian-Triassic time and changed to an active continental margin during Triassic to Miocene. The data are collected through petrographic and chemical analyses for major, trace, and REE includ- ing literature studies

Determinants of Organizational Justice and Their Relationship to Conscientious Behavior from the Point Of View of Officers Working In the Palestinian Police Force

Abstract: Purpose - This study aimed to analyze the relationship between the determinants of organizational justice and their relationship to conscientious behavior from the point of view of officers working in the Palestinian police in Gaza Strip. Methodology - The study relied on the descriptive and analytical approach, using the questionnaire, targeting a stratified random sample of (400) officers, who hold the rank of captain and above, from the study population of 1550 officers. The study tool was distributed among the sample members in all departments and governorates. Police in Gaza Strip. (353) questionnaires were retrieved, with a recovery rate of (88.3%). Findings - The existence of a positive correlation between the determinants of organizational justice and the behavior of conscience, and the existence of organizational justice in general in a medium degree and the order of its determinants is as follows: fairness of dealings and to a large degree, followed by fairness of procedures and a medium degree, and finally distribution fairness was to a small degree, while the behavior of conscience awareness came to a large extent. Significance - The existence of statistically significant differences between the respondents' averages of responding to the searched relationship due to the variables (type of administration, age group, job title, military rank, years of service). Recommendations - Work to take into account the fairness of distribution by providing adequate and fair salaries, granting bonuses for the additional efforts exerted, and budgeting in the distribution of duties and job burdens, as well as recommending attention to the interests of employees when making decisions and involving them in formulating them, explaining their justifications, and creating an organizational climate dominated by a sense of justice

Factors Responsible for the Prolonged Stay of Surgical Neonates in Intensive Care Units

Objectives: The length of hospital stay (HS) for patients is a major concern due to its social, economic and administrative implications; this is particularly important for neonates admitted to intensive care units (ICUs). This study aimed to determine the factors responsible for prolonged HS in surgical neonates. Methods: This retrospective study was conducted at Sultan Qaboos University Hospital, in Muscat, Oman. The medical records of 95 neonates admitted to the neonatal ICU who underwent general surgical procedures between July 2009 and June 2013 were reviewed. Mann-Whitney U and Pearson’s Chi-squared tests were used for non-parametric numerical and categorical variables, respectively. A multiple regression analysis was performed to find a relationship between the variables and to detect the most important factor responsible for prolonged HS. A P value of <0.05 was considered statistically significant. Results: Gestational age, birth weight, number of days on a ventilator and postoperative morbidity were associated with prolonged HS. Furthermore, the age of neonates at first full enteral feed was associated with increased HS using both independent and multiple regression analyses. Conclusion: Prolonged HS can occur as a result of many factors. In this study, a number of factors were identified, including low gestational age, low birth weight, increased number of days on a ventilator and postoperative morbidity. Additionally, neonate age at first full enteral feeds also correlated with increased HS. Further research on this topic is suggested to explore this correlation in more detail and to inform future practices

Work stress, work-family conflict, and psychological distress among resort employees: a JD-R model and spillover theory perspectives

The hospitality industry is well-known for its challenging and high-pressure work settings. In this context, employees commonly face a multitude of stressors originating from their roles and job responsibilities, which can significantly impact their psychological wellbeing. Hence, based on the job demands-resources (JD-R) model and the spillover theory, this study aims to empirically explore the direct and indirect effect of work stress (assessed by role overload, ambiguity, and conflict) on psychological distress among frontline employees in 3- and 4-star Egyptian resorts while considering the mediating influence of work-family conflict (WFC). Four hypotheses were put to the test through the application of the PLS-SEM 4.0 version (4.0.9.9). Based on the findings from 563 frontline employees who participated in this research, the study supports the four hypotheses affirming that work-related stressors significantly contributed to employees' psychological distress. Further, the findings highlighted that these stressors significantly spill over into employees' family lives, generating conflicts between work and family roles. In addition, the results emphasized the significance of WFC as a contributing factor to employees' psychological distress. Finally, the study concluded that WFC partially mediates the link between work stress and employees' psychological distress. Based on these findings, some theoretical and practical implications for hospitality scholars, resort management, and policymakers were suggested to enhance the employees' wellbeing and mitigate psychological distress in this vital sector

Saudi-KAU Coupled Global Climate Model: Description and Performance

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Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication