The Impact of Accounting Factors on Earning Quality: A Case Study of Commercial Banks in Iraq

This research has examined the impact of accounting factors (audit fees, ROA, EPS and debt ratio) on the earnings quality (EQ). The case was the commercial banks listed in Iraq stock exchange, for the period 2011-2015, and the sample was 15 commercial banks. We measured the EQ by using Richardson et al., (2003) model, and the main result were that audit fees, debt ratio, affect EQ, and also revealed that ROA and EPS have no effect on the EQ.

Evaluating the Effect of Organizational Justice on Turnover Intention in the Public Hospitals of Jordan: Mediated-Moderated Model of Employee Silence, Workplace Bullying, and Work Stress

Purpose: The goal of this study is to determine how organizational justice (OJ), employee silence (ES), and workplace bullying (WB) affect turnover intention (TI). ES and WB play mediating roles in this study, and work stress (WS) acts as a moderator between ES, WB, and IT.   Design/methodology/approach: The study has selected for a quantitative method of analysis in order to meet its goal. 370 nurses from Jordan's public hospitals filled out questionnaires based on a random sample. Smart PLS 3.3.3 was used to evaluate the data.   Findings: Results show that OJ is highly impacted by IT. OJ also has a close relationship with ES and WB. ES and WB hence have a substantial relationship with IT. More significantly, the study showed that the OJ and IT were mediated through the ES and WB. Additionally, WS acts as a mediator between WB and IT.   Practical implications: This paper adds to the body of theoretical and applied research on turnover intention analysis. This study's theoretical framework should make it easier for individuals to understand the difficulties that come with the intention to turnover in Jordan's public hospitals. However, this study offers Jordanian decision-makers with useful guidance on how to encourage Jordanians to lessen their intentions to turnover by thoroughly examining the critical factors that influence turnover intention.   Originality/value: It is important to take into account the rising rate of employee turnover at Jordan's public hospitals. Turnover has become a significant concern for management on a global scale

Impact of opioid-free analgesia on pain severity and patient satisfaction after discharge from surgery: multispecialty, prospective cohort study in 25 countries

Background: Balancing opioid stewardship and the need for adequate analgesia following discharge after surgery is challenging. This study aimed to compare the outcomes for patients discharged with opioid versus opioid-free analgesia after common surgical procedures.Methods: This international, multicentre, prospective cohort study collected data from patients undergoing common acute and elective general surgical, urological, gynaecological, and orthopaedic procedures. The primary outcomes were patient-reported time in severe pain measured on a numerical analogue scale from 0 to 100% and patient-reported satisfaction with pain relief during the first week following discharge. Data were collected by in-hospital chart review and patient telephone interview 1 week after discharge.Results: The study recruited 4273 patients from 144 centres in 25 countries; 1311 patients (30.7%) were prescribed opioid analgesia at discharge. Patients reported being in severe pain for 10 (i.q.r. 1-30)% of the first week after discharge and rated satisfaction with analgesia as 90 (i.q.r. 80-100) of 100. After adjustment for confounders, opioid analgesia on discharge was independently associated with increased pain severity (risk ratio 1.52, 95% c.i. 1.31 to 1.76; P < 0.001) and re-presentation to healthcare providers owing to side-effects of medication (OR 2.38, 95% c.i. 1.36 to 4.17; P = 0.004), but not with satisfaction with analgesia (beta coefficient 0.92, 95% c.i. -1.52 to 3.36; P = 0.468) compared with opioid-free analgesia. Although opioid prescribing varied greatly between high-income and low- and middle-income countries, patient-reported outcomes did not.Conclusion: Opioid analgesia prescription on surgical discharge is associated with a higher risk of re-presentation owing to side-effects of medication and increased patient-reported pain, but not with changes in patient-reported satisfaction. Opioid-free discharge analgesia should be adopted routinely

Quality of Life of Palestinian Patients on Hemodialysis: Cross-Sectional Observational Study

Background. Hemodialysis is life-saving and life-altering, affecting patients’ quality of life. The management of dialysis patients often focuses on renal replacement therapy to improve clinical outcomes and remove excess fluid; however, the patient’s quality of life is often not factored in. Objective. This study aimed to explore the factors affecting the quality of life of patients on dialysis in Palestine using the Kidney Disease Quality of Life (KDQOL-SFTM) questionnaire. Methods. A multicenter cross-sectional observational study was conducted at multiple dialysis centers in Palestine, including 271 participants receiving renal replacement therapy. Demographics, socioeconomic, and disease status data were collected. The Arabic version of KDQOL-SFTM was used to assess dialysis patient quality of life. Statistical analysis was performed using SPSS to find correlations among patient factors and the questionnaire’s three main domains, the kidney disease component summaries (KDCS), mental component summaries (MCS), and physical component summaries (PCS). Results. Mean KDCS, MCS, and PCS scores were 59.86, 47.10, and 41.15, respectively. KDC scores were lower among participants aged 40 years or older, with lower incomes, and with diabetes. PCS and MCS scores were lower among patients aged >40, less educated, and lower-income participants. There was a positive correlation between MCS and KDCS (r = 0.634, P-value <0.001), PCS and KDCS (r = 0.569, P-value <0.001), as well as MCS and PCS (r = 0.680, P-value <0.001). Conclusion. In this study, the KDQOL-SFTM questionnaire revealed lower PCS scores among hemodialysis patients in Palestine. Furthermore, the three domains of the questionnaire were adversely affected by patient income and education status. In addition, physical role, work status, and emotional role showed the lowest scores among the three main domains. Therefore, continuous assessment of patients’ quality of life during their journey of hemodialysis using the KDQOL-SFTM along with the clinical assessment will allow the healthcare professionals to provide interventions to optimize their care