Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease

Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current development of accounting has to do with manipulation in the company's financial statements. A financial shenanigan is a false statement about the status and financial performance in a financial statement. Financial fraud can be a minor violation, such as through the free interpretation of accounting principles where it has 7 categories of shenanigans. In this discussion, the author presented an analysis of accounting progress in Indonesia with Thailand and analyzed 7 shenanigans to manipulate financial statements in Thai state companies. In this article take the company that makes the selected object that is the Group Lease company. This Group Lease is one of the companies originating from Thailand which is engaged in financing services. This method of research shows that group lease companies manipulate shenanigans 2

Urban morphology and syntactic structure: A discussion of the relationship of block size to street integration in some settlements in the Provence

The paper discusses the relationship between the syntax of street networks and the differentiation of the size of urban blocks in a sample of small towns and settlements. he argument is in four parts. In the first part it is demonstrated, through design games, that the differentiation of streets by integration is linked to the differentiation of blocks by size. In the second part, it is shown that in a small sample of towns in the Provence, small blocks are not associated with more integrated streets but are distributed throughout the street network. The demonstration is based on an original method for studying the block size in relation to street integration. In the third part, the historic evolution of these particular towns is shown to involve the rationalisation of their integration core: integrated streets become better aligned and wider, and reach more directly into all parts of the town. However, the historic relationship between integration and block size is also based on mixture rather than a linear pattern of association. The final part uses these findings to advance a speculation about the origin of the syntax of these towns as compared to the syntax of the smaller settlements that Hillier and Hanson characterise as ‘beady rings’. This leads to a discussion of some of the abstract syntactic generators originally presented in The Social Logic of Space. In short, the final section of the paper argues that the lack of linear association between small blocks and integrated streets, in this particular sample, points to the emergence of gradually more complex generators of town form, generators which presuppose the ideas of the urban block and the street. These act upon the seeds of prior small aggregations, generated by simpler rules of adjacency

Backstage Staff Communication: The Effects of Different Levels of Visual Exposure to Patients

Objective: This article examines how visual exposure to patients predicts patient-related communication among staff members. Background: Communication among healthcare professionals private from patients, or backstage communication, is critical for staff teamwork and patient care. While patients and visitors are a core group of users in healthcare settings, not much attention has been given to how patients' presence impacts staff communication. Furthermore, many healthcare facilities provide team spaces for improved staff teamwork, but the privacy levels of team areas significantly vary. Method: This article presents an empirical study of four team-based primary care clinics where staff communication and teamwork are important. Visual exposure levels of the clinics were analyzed, and their relationships to staff members' concerns for having backstage communication, including preferred and nonpreferred locations for backstage communication, were investigated. Results: Staff members in clinics with less visual exposure to patients reported lower concerns about having backstage communication. Staff members preferred talking in team areas that were visually less exposed to patients in the clinic, but, within team areas, the level of visual exposure did not matter. On the other hand, staff members did not prefer talking in visually exposed areas such as corridors in the clinic and visually exposed areas within team spaces. Conclusions: Staff members preferred talking in team areas, and they did not prefer talking in visually exposed areas. These findings identified visually exposed team areas as a potentially uncomfortable environment, with a lack of agreement between staff members' preferences toward where they had patient-related communication

The Representational Function of Clinic Design: Staff and Patient Perceptions of Teamwork

This study empirically investigates the relationships between visibility attributes and both patients’ and staff members’ teamwork experiences. Teamwork among healthcare professionals is critical for the safety and quality of patient care. While a patient-centered, team-based care approach is promoted in primary care clinics, little is known about how clinic layouts can support the teamwork experiences of staff and patients in team-based primary clinics

Apporti metodologici innovativi attraverso la collaborazione internazionale: l’uso della video analisi per comprendere la progettazione didattica

The purpose of this paper is to propose new directions for research in the use of video analysis to improve teaching and learning design in mathematics. The research directions have been developed through an international collaboration involving researchers from Italy and Australia. The paper includes an outline of these context and the different drivers for research before presenting providing a literature review to support future methodological innovation.L’articolo descrive e approfondisce le nuove direzioni di ricerca in ambito educativo attraverso l’uso della videoanalisi per migliorare la progettazione dei processi di insegnamento-apprendimento della matematica. Le direzioni di ricerca sono state sviluppate attraverso una collaborazione in ter nazionale che ha coinvolto ricercatori italiani e australiani. L’articolo illustra una panoramica dei diversi contesti di ricerca e delinea un’ampia trattazione della letteratura di ambito come quadro teorico d riferimento della proposta metodologica innovativa

Providing lifestyle advice to women with PCOS : an overview of practical issues affecting success

Polycystic Ovary Syndrome (PCOS) is a common endocrine disorder affecting up to 13 % of women. Lifestyle interventions are first-line treatments, however attrition in women with PCOS is high. This review summarises current evidence on barriers to lifestyle management in PCOS and suggested strategies for overcoming these challenges, mapped to the Capability, Opportunity, Motivation and Behaviour model. Physical capability for lifestyle changes may be impacted by altered gut hormone regulation and energy expenditure in PCOS. This may contribute to difficulties with weight management. The higher prevalence of eating disorders, disordered eating, fatigue and sleep disturbances are further barriers. Psychological capability may be reduced due psychological symptoms and lack of critical health literacy. Women with PCOS face similar challenges in terms of Opportunity to make lifestyle changes as other women of reproductive age. However, these are complicated by features more common in PCOS including body dissatisfaction. Motivation to adopt healthy lifestyles may be impacted by suboptimal risk perception and intrinsic motivation. To address these barriers, screening for and management of eating disorders, disordered eating, depression, and Obstructive Sleep Apnoea should be undertaken as per international evidence-based guidelines. A weight-neutral approach may be appropriate with disordered eating. Building capability among health professionals to better partner with women with PCOS on their management is essential in addressing health literacy gaps. Behavioural strategies that target risk perception and build intrinsic motivation should be utilised. More research is required to understand optimal self-management strategies, risk perception, energy homeostasis and overcoming attrition in women with PCOS

Electronic Clinical Quality Measures of Health Information Technology and Hospital Performance: Evidence of U.S. Hospitals

Electronic clinical quality measures (eCQMs) are an integral part of health information technology (HIT). This study explores the effect of eCQM implementation on hospital performance. The study proposes hospital profitability, efficiency, and quality to measure hospital performance. Based on the literature, this research hypothesizes that implementing eCQMs would positively impact hospital profitability, efficiency, and quality. The sample data are drawn from the 2017 American Hospital Association (AHA) U.S. Hospital Survey datasets (N = 6282), the 2017 AHA U.S. Hospital I.T. Survey dataset (N = 3451), and the 2017 Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) datasets (N = 4345). This paper also analyzes the effect of four control variables in the profitablity models – hospital bed size, location, ownership, and teaching status. The study uses multiple regression models to test the hypotheses. Data strongly supports Hypothesis 1 (profitability), moderately supports Hypothesis 2 (efficiency), and does not support Hypothesis 3 (quality). Control variables show mixed results. Both theoretical and practical implications are discussed. Implications and future directions for this research shed light on the potential benefits of implementing eCQMs in hospitals

Shifting Strategies of Political Dominance in Singapore: Pastoral Welfarism, Grassroots Management and the Emergence of the Low Wage Worker.

Master'sMASTER OF SOCIAL SCIENCE

Tanggung Jawab Sosial Dan Risiko Sistematis: Efek Moderasi Dari Fleksibilitas Keuangan Dan Investasi Penelitian Dan Pengembangan

The study is conducted with the aim of examining the effect of corporate social responsibility on systematic risk in companies listed on the IDX for the period of 2016-2020. This study adds financial flexibility and research and development investment as moderators which are still remain unexplored in Indonesia. This research is expected to be able to make investors consider social responsibility as a factor in making investment decisions. The data taken are stock prices, annual reports and sustainability reports which are secondary data. Data collection using purposive sampling method with certain criteria so that the number of samples in this study amounted to 43 companies. In testing the hypothesis using panel data regression analysis techniques with eviews. The results of the regression analysis show that the existence of corporate social responsibility has a significant positive effect on systematic risk. The moderating variable of financial flexibility does not affect the relationship between CSR and systematic risk. Then the research and development investment variables weaken the relationship between CSR and systematic risk. Therefore, management is expected to pay attention to R&D investment in making CSR policies. This study explains that R&D investment is one of the important roles in company sustainability