A model for evaluating the effectiveness of middle managers' training courses: evidence from a major banking organization in Greece

Contemporary management thinking embraces the organizational training theory that sustainable success rests, to a great extent, upon a systematic evaluation of training interventions. However, the evidence indicates that few organizations take adequate steps to assess and analyse the quality and outcomes of their training. The authors seek to develop the existing literature on training evaluation by proposing a new model, specific to management training, which might encourage more and better evaluation by practitioners. Their thesis is that training evaluation is best if it can be based on criteria derived from the objectives of the training and they draw on the management effectiveness literature to inform their proposed model. The study seeks to examine the effect of six evaluation levels – reactions, learning, job behaviour, job performance, organizational team performance and some wider, societal effects – in measuring training interventions with regard to the alterations to learning, transfer and organizational impact. The model was tested with data obtained from 190 middle managers employed by a large banking organization in Greece and the results suggest that there is considerable consistency in the evaluation framework specified. The paper discusses these results and draws conclusions about their practical implications. The study's limitations are considered and some future research needs identified

Main principles and practices of auditing independece in China: a multifaceted discussion

This paper attempts through a review of the associated literature to describe and critically evaluate the audit market in China by exploring the main factors that affect auditor independence. The study identifies that non-audit service and low-balling/price-cutting are not parameters affecting auditor independence. Regulation can effectively help to maintain audit independence, but the enforcement of those regulations is very poor. Audit firm reputation is established and maintained by fulfilling the obligations of guanxi (personal relationship), rather than by reporting modified opinions fairly and trustfully. Due to government protection, competition in the Chinese audit market is limited and the possibility that Chinese audit firms lower their fees to retain clients is much diminished. Thus, competition and audit firm size appear to be positive aspects for audit independence. However, other national cultural and political-regulatory factors seem to have a moderating effect

IFRS adoption and implementation in companies: utopia or reality?

Purpose: The aim of this paper is to examine the impact the International Financial Reporting Standards (IFRS) have on accounting quality in an attempt to investigate whether "Reporting under the IFRS regime adds value to accounting information quality". Design/methodology/approach: Our analysis is based on data obtained from the DJ Stoxx 600 index. We report here on observations within an indicative code law (France) and common law (UK) national setting of 1,470 firm year observations from 2002 to 2007. Findings: Our results suggest that an increase in accounting quality followed the introduction of IFRS. However it is not undisputedly proved that IFRS actually produced this. Research Limitations/implications: Further research needs to be conducted in order to determine what type of data should be measured over longer periods and in larger samples of various industries

The superparamagnetic iron oxide tracer: A valid alternative in sentinel node biopsy for breast cancer treatment

The European Union has determined that from 2016 breast cancer patients should be treated in Specialist Breast Units that achieve the minimum standards for the mandatory quality indicators as defined by Eusoma. The existing standard for axillary lymph node staging in breast cancer is sentinel node biopsy (SNB), performed using Technetium-sulphur colloid ((99m) Tc) alone or with blue dye. The major limits of radioisotope consist in the problems linked to radioactivity, in the shortage of tracer and nuclear medicine units. Among existing alternative tracers, SentiMag(\uae) , which uses superparamagnetic iron oxide particles, can represent a valid option for SNB. We conducted a paired, prospective, multicentre study to evaluate the non-inferiority of SentiMag(\uae) vs. (99m) Tc. The primary end point was the detection rate (DR) per patient. The study sample consists of 193 women affected by breast carcinoma with negative axillary assessment. The concordance rate per patients between (99m) Tc and SentiMag(\uae) was 97.9%. The DR per patient was 99.0% for (99m) Tc and 97.9% for SentiMag(\uae) . SentiMag(\uae) appears to be non-inferior to the radiotracer and safe. While (99m) Tc remains the standard, SentiMag(\uae) DR appears adequate after a minimum learning curve. In health care settings where nuclear medicine units are not available, SentiMag/Sienna+(\uae) allows effective treatment of breast cancer patients

Adrenal Steroids in Female Hypothyroid Neonates: Unraveling an Association between Thyroid Hormones and Adrenal Remodeling

Context: The adrenal gland undergoes substantial remodeling during the neonatal period, an essential developmental process that remains incompletely understood. With respect to control over the remodeling process and, specifically, the role of thyroid hormones (THs), no human studies have been published. The effects of both hypo-and hyperthyroidism have only been evaluated in adults, focusing on the mature adrenal. Recent studies have identified expression of the TH receptor β1 in the mouse adrenal X-zone and have demonstrated that TH administration could alter the postnatal adrenal remodeling process. Objective: To address whether THs influence adrenal steroid profiles and adrenal remodeling during the neonatal period. Methods: We compared the adrenal steroid profile of a naturally occurring prototype, female neonates with severe congenital hypothyroidism (CH) (n = 22, upon diagnosis of CH), with that of euthyroid neonates (n = 20). Results: Significantly higher levels of adrenal steroids (17-OH-progesterone, dehydroepiandrosterone sulfate, Δ4-androstenedione, and testosterone) were measured in neonates with severe CH compared with euthyroid neonates and returned to within normal range after euthyroid state had been established on l-thyroxine replacement therapy, whereas cortisol levels did not differ. TSH values in the CH group were positively correlated with circulating adrenal steroids, whereas free T4 levels were negatively correlated with circulating adrenal steroids. Conclusions: The hormonal profile of female neonates with severe CH suggests a more active adrenal fetal zone compared with control subjects. These data indirectly associate THs with the adrenal remodeling and maturation process in humans. Based on our results, we suggest that severe hypothyroidism decelerates the involution of the adrenal fetal zone that normally occurs postnatally. © 2019 Endocrine Society