123 research outputs found
Relevance of International Financial Reporting Standards on Accounting Quality in Nigeria
This study appraised the effect of International Financial Reporting Standards (IFRS) on the Financial Reporting and Accounting Quality in Nigeria. Data were sourced through Likert- Scaled Questionnaire. The instrument were administered to a sample size of 220 respondents comprising of the different firms who are believed to be versatile in accounting. Data were presented in tables and analysed with simple percentages. Hypotheses were tested using Chi-Square Statistical Tool. The analysis shows that IFRS adoption positively affect the reliability of it financial reporting. IFRS has significantly effect on the financial reporting of Nigerian firms. Sequel to the findings, the study recommends that Nigerian firms should invest massively in the Human Capital Development and infrastructure needed to entrench and deepen the adoption and implementation of International Financial Reporting Standards for the enhancement of quality of financial reporting in Nigeria. Keywords: International Financial Reporting Standards, Financial Reporting, Accounting Quality, Nigeria
A framework for targeting water, sanitation and hygiene interventions in pastoralist populations in the Afar region of Ethiopia
Globally, many populations face structural and environmental barriers to access safe water, sanitation and hygiene (WASH) services. Among these populations are many of the 200 million pastoralists whose livelihood patterns and extreme environmental settings challenge conventional WASH programming approaches. In this paper, we studied the Afar pastoralists in Ethiopia to identify WASH interventions that can mostly alleviate public health risks, within the population's structural and environmental living constraints. Surveys were carried out with 148 individuals and observational assessments made in 12 households as part of a Pastoralist Community WASH Risk Assessment. The results show that low levels of access to infrastructure are further compounded by risky behaviours related to water containment, storage and transportation. Additional behavioural risk factors were identified related to sanitation, hygiene and animal husbandry. The Pastoralist Community WASH Risk Assessment visually interprets the seriousness of the risks against the difficulty of addressing the problem. The assessment recommends interventions on household behaviours, environmental cleanliness, water storage, treatment and hand hygiene via small-scale educational interventions. The framework provides an approach for assessing risks in other marginal populations that are poorly understood and served through conventional approaches
Developing and validating a school-based screening tool of Fundamental Movement Skills (FUNMOVES) using Rasch analysis
Background A large proportion of children are not able to perform age-appropriate fundamental movement skills (FMS). Thus, it is important to assess FMS so that children needing additional support can be identified in a timely fashion. There is great potential for universal screening of FMS in schools, but research has established that current assessment tools are not fit for purpose. Objective To develop and validate the psychometric properties of a FMS assessment tool designed specifically to meet the demands of universal screening in schools. Methods A working group consisting of academics from developmental psychology, public health and behavioural epidemiology developed an assessment tool (FUNMOVES) based on theory and prior evidence. Over three studies, 814 children aged 4 to 11 years were assessed in school using FUNMOVES. Rasch analysis was used to evaluate structural validity and modifications were then made to FUNMOVES activities after each study based on Rasch results and implementation fidelity. Results The initial Rasch analysis found numerous psychometric problems including multidimensionality, disordered thresholds, local dependency, and misfitting items. Study 2 showed a unidimensional measure, with acceptable internal consistency and no local dependency, but that did not fit the Rasch model. Performance on a jumping task was misfitting, and there were issues with disordered thresholds (for jumping, hopping and balance tasks). Study 3 revealed a unidimensional assessment tool with good fit to the Rasch model, and no further issues, once jumping and hopping scoring were modified.Implications The finalised version of FUNMOVES (after three iterations) meets standards for accurate measurement, is free and able to assess a whole class in under an hour using resources available in schools. Thus FUNMOVES has the potential to allow schools to efficiently screen FMS to ensure that targeted support can be provided and disability barriers removed.</p
Relação entre polimorfismo do gene do hormônio do crescimento e características de precocidade em novilhas da raça Nelore
Metabolic, productive and reproductive responses to postpartum short-term supplementation in primiparous beef cows
Propileno-glicol ou monensina na dieta de vacas leiteiras no período de transição: saúde do úbere, produção e composição do leite
Safeguarding public health at UK airports: an examination of current health security practices
This conference paper was presented at the 42nd Annual UTSG Conference: www.utsg.net/In response to the H1N1 influenza outbreak and the role of air travel in facilitating the virus’s
rapid spread around the world, this paper contributes to debates concerning the governance
of infectious disease by examining the role of the Port Health Regulations and associated
health security practices that are enacted at UK airports. While airports have been at the
forefront of measures to prevent the importation of ‘foreign’ infectious diseases since the
early 1930s, the present scale of international aeromobility combined with heightened
awareness of the role air travel plays in the global spread of human pathogens, the
epidemiological obsolescence of many early aeronautical sanitary regulations, and a dearth
of academic studies on health security at airports, provide compelling reasons to examine
the development, content, and implications of the existing Port Health Regulations and
associated health security practices that are performed at UK airports.
Drawing on extensive archival research and fieldwork interviews with key stakeholders in the
aviation and health care sectors (including airport managers, ‘front line’ customer-facing
airline personnel, and medical practitioners), we chart the development of sanitary
regulations at UK airports and explore the current practices of health security that are
performed at individual sites. We then identify the main challenges involved in safeguarding
global public health against the dissemination of ‘foreign’ infectious diseases by air through
UK airports and conclude by offering recommendations for improved practice
Inovulação de embriões bovinos recém-colhidos em receptoras tratadas com rbST no dia do estro
Matter Outflows from AGN: A Unifying Model
We discuss a self-consistent unified model of the matter outflows from AGNs
based on a theoretical approach and involving data on AGN evolution and
structure. The model includes a unified geometry, two-phase gas dynamics,
radiation transfer, and absorption spectrum calculations in the UV and X-ray
bands. We briefly discuss several questions about the mass sources of the
flows, the covering factors, and the stability of the narrow absorption
details.Comment: 6 figures, accepted for publication in Astrophysics and Space Scienc
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