How Do Reward Versus Penalty Framed Incentives Affect Diagnostic Performance in Auditing?

Prior research examines how rewards versus economically equivalent penalties affect effort. However, accountants perform various diagnostic analyses that involve more than exerting effort. For example, auditors often need to identify whether a material misstatement is the underlying cause of a phenomenon among the possible causes. Testing helps identify the cause, but testing is costly. When participants are incentivized to test accurately (rather than test more) and objectively (unbiased between testing and not testing), we find that framing the incentives as rewards versus equivalent penalties increases testing by lowering the subjective testing criterion and by increasing the assessed risk of material misstatement. However, testing increases primarily when a misstatement is absent, causing more false alarms under a reward frame with no improvement in misstatement detection. Penalties are pervasive in auditing. Our study suggests that rewards are more effective for increasing testing, and that increasing testing blindly can impair audit efficiency

Determinantes socioeconômicos da participação dos caçadores no comércio de carne de caça no estado de Ibadan Oyo, Nigéria

This study investigated the socio-economic determinants of hunters’ participation in bush meat trade in Ibadan metropolis. Egbeda Local Government and Oluyole Local Government were purposively selected based on the intensity of bush meat trade there. Thirty percent of the population of registered hunters in these Local Government areas were randomly selected. A total of 126 respondents were interviewed through the use of a semi-structured questionnaire. Data obtained were analyzed through descriptive statistics and inferential analysis. The result revealed that (100%) of the respondents were men with majority (93.7%) of them within the age of 20-50 years. Majority (61%) had primary education while others (38%) had secondary education. Forty-four percent, 35% and 21% had 11-15, above 15 and below 10 years working experience respectively. More than half (61.5%) of the respondents engaged in hunting as their primary occupation while 14.3% combined farming with hunting. The average weekly profit made by hunters’ ranges from N4,000 to N50,000. Pearson Correlation analysis shows no significant relationship between years of experience and weekly profit (p<0.05). It also showed a statistically significant relationship between weekly profit and the months of highest abundance of bush meat to hunters (p<0.05). The study concludes that wildlife trade in the study area is influenced by level of education, limited alternate source of income and the profitability of the trade. The study recommends that the Government should implement working policies that will help to regulate and reduce over exploitation of wildlife; enhance the efficiency of wildlife trade and ensure its continuity.Este estudo investigou os determinantes socioeconômicos da participação dos caçadores no comércio de carne de caça na metrópole de Ibadan. O Governo Local de Egbeda e o Governo Local de Oluyole foram propositadamente selecionados com base na intensidade do comércio de carne de caça lá. Trinta por cento da população de caçadores registrados nessas áreas do Governo Local foram selecionados aleatoriamente. Um total de 126 respondentes foram entrevistados por meio de um questionário semiestruturado. Os dados obtidos foram analisados ​​por meio de estatística descritiva e análise inferencial. O resultado revelou que (100%) dos entrevistados eram homens com maioria (93,7%) deles na faixa etária de 20 a 50 anos. A maioria (61%) tinha o ensino fundamental e os demais (38%) o ensino médio. Quarenta e quatro por cento, 35% e 21% tinham 11-15, acima de 15 e abaixo de 10 anos de experiência de trabalho, respectivamente. Mais da metade (61,5%) dos entrevistados tinha a caça como ocupação principal, enquanto 14,3% combinavam a agricultura com a caça. O lucro médio semanal dos caçadores varia de N4.000 a N50.000. A análise de correlação de Pearson não mostra relação significativa entre anos de experiência e lucro semanal (p<0,05). Também mostrou uma relação estatisticamente significativa entre o lucro semanal e os meses de maior abundância de carne de caça aos caçadores (p<0,05). O estudo conclui que o comércio de vida selvagem na área de estudo é influenciado pelo nível de educação, fonte alternativa limitada de renda e a lucratividade do comércio. O estudo recomenda que o Governo implemente políticas de trabalho que ajudem a regular e reduzir a exploração excessiva da vida selvagem; aumentar a eficiência do comércio de vida selvagem e garantir a sua continuidade

Animal community dynamics at senescent and active vents at the 9° N East Pacific Rise after a volcanic eruption

© The Author(s), 2020. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Gollner, S., Govenar, B., Arbizu, P. M., Mullineaux, L. S., Mills, S., Le Bris, N., Weinbauer, M., Shank, T. M., & Bright, M. Animal community dynamics at senescent and active vents at the 9° N East Pacific Rise after a volcanic eruption. Frontiers in Marine Science, 6, (2020): 832, doi:10.3389/fmars.2019.00832.In 2005/2006, a major volcanic eruption buried faunal communities over a large area of the 9°N East Pacific Rise (EPR) vent field. In late 2006, we initiated colonization studies at several types of post eruption vent communities including those that either survived the eruption, re-established after the eruption, or arisen at new sites. Some of these vents were active whereas others appeared senescent. Although the spatial scale of non-paved (surviving) vent communities was small (several m2 compared to several km2 of total paved area), the remnant individuals at surviving active and senescent vent sites may be important for recolonization. A total of 46 meio- and macrofauna species were encountered at non-paved areas with 33 of those species detected were also present at new sites in 2006. The animals living at non-paved areas represent refuge populations that could act as source populations for new vent sites directly after disturbance. Remnants may be especially important for the meiofauna, where many taxa have limited or no larval dispersal. Meiofauna may reach new vent sites predominantly via migration from local refuge areas, where a reproductive and abundant meiofauna is thriving. These findings are important to consider in any potential future deep-sea mining scenario at deep-sea hydrothermal vents. Within our 4-year study period, we regularly observed vent habitats with tubeworm assemblages that became senescent and died, as vent fluid emissions locally stopped at patches within active vent sites. Senescent vents harbored a species rich mix of typical vent species as well as rare yet undescribed species. The senescent vents contributed significantly to diversity at the 9°N EPR with 55 macrofaunal species (11 singletons) and 74 meiofaunal species (19 singletons). Of these 129 species associated with senescent vents, 60 have not been reported from active vents. Tubeworms and other vent megafauna not only act as foundation species when alive but provide habitat also when dead, sustaining abundant and diverse small sized fauna.We received funding from the Austrian FWF (GrantP20190-B17; MB), the U.S. National Science Foundation (OCE-0424953; to LM, D. McGillicuddy, A. Thurnherr, J. Ledwell, and W. Lavelle; and OCE-1356738 to LM), and the European Union Seventh Framework Programme (FP7/2007-2013) under the MIDAS project, Grant Agreement No. 603418. Ifremer and CNRS (France) supported NL cruise participation and sensor developments. BG was supported by a postdoctoral fellowship from the Deep Ocean Exploration Institute at WHOI (United States). TS was supported by the U.S. National Science Foundation (OCE-0327261 to TS and OCE-0937395 to TS and BG)

Necessity of Translating the Ghana National Anthem into Indigenous Languages

National anthems are an integral part of every country's identity and heritage. The national anthem represents a country's culture, history, and traditions. However, in many countries, the official anthem is only available in one language, usually the dominant language spoken by most of the population. This exclusionary approach denies linguistic diversity and undermines the cultural rights of minority groups, particularly indigenous communities who are illiterates. In this research paper, we argue that it is necessary to translate the Ghana national anthem into indigenous languages to promote linguistic and cultural diversity, preserve cultural heritage, and promote social inclusion as well as give fundamental human right to language to those Ghanaians who are not able to read and write in the English language. The paper examines case studies of countries that have already taken steps in this direction and evaluate the impact of translating the official anthem into indigenous languages

Mentoring Residency Candidates: Avoiding Misinformation and Employing Best Practices

Type: Commentar

Health insurance coverage among women of reproductive age in rural Ghana:policy and equity implications

Background: Globally, health insurance has been identified as a key component of healthcare financing. The implementation of health insurance policies in low and middle-income countries has led to a significant increase in access to healthcare services in these countries. This study assessed health insurance coverage and its associated factors among women of reproductive age living in rural Ghana.Methods: This study used a nationally representative data from the 2017/2018 Ghana Multiple Indicator Cluster Survey (GMICS) and included 7340 rural women aged 15–49 years. Bivariate and multivariable logistic regression models were developed to assess the association between the explanatory and the outcome variable. Statistical significance was considered at p = 0.05.Results: The overall prevalence of health insurance coverage among rural women in Ghana was 51.9%. Women with secondary (aOR = 1.72, 95% CI: 1.38–2.14) and higher education (aOR = 4.57, 95% CI: 2.66–7.84) were more likely to have health insurance coverage than those who had no formal education. Women who frequently listened to radio (aOR = 1.146, 95% CI: 1.01–1.30) were more likely to have health insurance coverage than those who did not. Women who had a child (aOR = 1.81, 95% CI: 1.50–2.17), two children (aOR = 1.59, 95% CI: 1.27–1.98), three children (aOR = 1.41, 95% CI: 1.10–1.80), and five children (aOR = 1.36, 95% CI: 1.03–1.79) were more likely to have health insurance coverage than those who had not given birth. Women who were pregnant (aOR = 3.52, 95% CI: 2.83–4.38) at the time of the survey, and women within the richest households (aOR = 3.89, 95% CI: 2.97–5.10) were more likely to have health insurance coverage compared to their other counterparts. Women in the Volta region (aOR = 1.36, 95% CI: 1.02–1.81), Brong Ahafo region (aOR = 2.82, 95% CI: 2.20–3.60), Northern region (aOR = 1.32, 95% CI: 1.02–1.70), Upper East region (aOR = 2.13, 95% CI: 1.63–2.80) and Upper West region (aOR = 1.56, 95% CI: 1.20–2.03) were more likely to have health insurance coverage than those in the Western region.Conclusion: Although more than half of women were covered by health insurance, a significant percentage of them were uninsured, highlighting the need for prompt policy actions to improve coverage levels for insurance. It was found that educational level, listening to radio, parity, pregnancy status, wealth quintile, and region of residence were factors associated with health insurance coverage. We recommend better targeting and prioritization of vulnerability in rural areas and initiate policies that improve literacy and community participation for insurance programs. Further studies to establish health policy measures and context specific barriers using experimental designs for health insurance enrolments are required.</p

Community perceptions of a malaria vaccine in the Kintampo districts of Ghana.

BACKGROUND: Malaria remains the leading cause of morbidity and mortality in sub-Saharan Africa despite tools currently available for its control. Making malaria vaccine available for routine use will be a major hallmark, but its acceptance by community members and health professionals within the health system could pose considerable challenge as has been found with the introduction of polio vaccinations in parts of West Africa. Some of these challenges may not be expected since decisions people make are many a time driven by a complex myriad of perceptions. This paper reports knowledge and perceptions of community members in the Kintampo area of Ghana where malaria vaccine trials have been ongoing as part of the drive for the first-ever licensed malaria vaccine in the near future. METHODS: Both qualitative and quantitative methods were used in the data collection processes. Women and men whose children were or were not involved in the malaria vaccine trial were invited to participate in focus group discussions (FGDs). Respondents, made up of heads of religious groupings in the study area, health care providers, traditional healers and traditional birth attendants, were also invited to participate in in-depth interviews (IDIs). A cross-sectional survey was conducted in communities where the malaria vaccine trial (Mal 047RTS,S) was carried out. In total, 12 FGDs, 15 IDIs and 466 household head interviews were conducted. RESULTS: Knowledge about vaccines was widespread among participants. Respondents would like their children to be vaccinated against all childhood illnesses including malaria. Knowledge of the long existing routine vaccines was relatively high among respondents compared to hepatitis B and Haemophilus influenza type B vaccines that were introduced more recently in 2002. There was no clear religious belief or sociocultural practice that will serve as a possible barrier to the acceptance of a malaria vaccine. CONCLUSION: With the assumption that a malaria vaccine will be as efficacious as other EPI vaccines, community members in Central Ghana will accept and prefer malaria vaccine to malaria drugs as a malaria control tool. Beliefs and cultural practices as barriers to the acceptance of malaria vaccine were virtually unknown in the communities surveyed

Development and implementation of a community pharmacy medication therapy management-based transition of care program in the managed Medicaid population

Objective: To describe successes and barriers with the development and implementation of a community pharmacy medication therapy management-based transition of care program in the managed Medicaid population. Setting: A single supermarket chain pharmacy Practice description: Community pharmacists provide dispensing and non-dispensing pharmacy services including medication therapy management, biometric wellness screenings, and immunizations. Practice innovation: Developed and implemented a community pharmacy medication therapy management-based transition of care program for patients with managed Medicaid Main outcome measures: Feasibility of developing and implementing a transition of care service in a community pharmacy Results: During the first six months, a total of 17 patients were seen as part of the program. Study pharmacists identified successes and potential strategies for overcoming barriers. Conclusion: Developing and implementing a community pharmacy transition of care program for patients with managed Medicaid was logistically feasible. &nbsp; Type:&nbsp;Original Researc

日本語学習者の会話における｢文末表現｣の研究

博士（学術）神戸大

Mental health support for children and adolescents with hearing loss: scoping review

BackgroundChildren with hearing loss are at increased risk of mental health conditions, including behavioural problems, but there is limited evidence about available mental health support.AimsWe aimed to map the evidence on mental health support for children and adolescents with hearing loss.MethodMedline, Embase, PsycINFO and grey literature databases were searched until April 2021. Articles of any study design were eligible if they described an intervention supporting the mental health of children with hearing loss. No restrictions were placed on geography or publication date. Four reviewers independently screened results by title, abstract and full text. Study characteristics and outcome data were extracted, with results narratively synthesised.ResultsFrom 5629 search results, 27 articles were included. A large majority of the studies (81%, n = 22) were from high-income settings, with two-thirds (67%, n = 18) conducted in the USA. Less than half (41%, n = 11) of the articles adopted experimental research designs, and the majority of studies included small samples. The interventions presented were diverse, with the majority either therapy based (30%, n = 8) or skills training (30%, n = 8). Interventions included ice-skating, parent–child interaction therapy and resilience training. When measured, interventions demonstrated at least some evidence of effectiveness, although this was not always assessed with gold-standard methodology.ConclusionsThe evidence is lacking in breadth, study quality and geographical spread. That said, what is available indicates a range of effective approaches to support the mental health of children with hearing loss. Additional research is needed to improve the breadth of evidence on mental health support for this population.</jats:sec