12 research outputs found
Disciples Discipling Disciples: Implementing Examples of Jesus’s Leadership Lessons
Jesus provides many leadership and discipleship lessons that are applicable to today’s accounting and business students and business leaders. In this paper, we offer instructional resources to better disciple students in the classroom and better prepare them to disciple others they will encounter and lead. We provide four reflection learning assignments that have students consider how they can build their discipleship charac- teristics by studying Jesus’s teachings in the Sermon on the Mount, his examples, and the examples of Christian business leaders who have discipled others. The resources are intended to help instructors and students disciple disciples as disciples of Christ
The economic benefit of goal congruence and implications for management control systems
In this study, we examine the importance of goal congruence in management control systems (MCS) using a theoretical framework that draws upon both agency theory and stewardship theory. Two aspects of goal congruence are considered: (I) a manager\u27s voluntary acceptance of an organization\u27s strategy, i.e., principal-agent alignment, and (2) manager consensus regarding their organization\u27s strategy, i.e. agent-agent alignment among the potentia1ly divergent interests ofmu1tiple agents. We demonstrate the impact of managers\u27 strategy acceptance (consensus) on four measures of economic benefit: inputs (resource accumulation), outputs (volume of services), operating efficiency (output per unit of input), and cost structure flexibility (adaptability to volume). The results indicate that greater manager consensus is associated with hospitals that accumulate more resources and provide higher levels of service with greater efficiency and additional cost structure flexibility. Our evidence also indicates that hospital managers (MDs, nurses and CFOs) are not 1notivated by individual opportunism alone, and that goal congruence does not depend solely upon selecting the right performance measures and incentives to remove inefficiencies and moral hazards. We conclude that goal congruence based upon both strategy acceptance and reinforcing incentives may result in MCS that are less costly and more effective
Cytology and High-Risk Human Papillomavirus Test for Cervical Cancer Screening Assessment
Background: A new nationwide screening strategy was implemented in Germany in January 2020. No data are available for women referred to certified dysplasia units for secondary clarification after primary diagnosis by a local physician. We therefore investigated combined testing with Papanicolaou smears and high-risk human papillomavirus (hrHPV) and compared the data with the final histological findings. Methods: Between January 2015 and October 2020, all referred women who underwent colposcopy of the uterine cervix in our certified dysplasia unit were included. Cytology findings were classified using the Munich III nomenclature. Results: A total of 3588 colposcopies were performed in 3118 women, along with Pap smear and hrHPV co-testing, followed by histology. Women with Pap II-p (ASC-US) and a positive hrHPV co-test had a 22.4% risk for cervical intraepithelial neoplasia (CIN) 3/high-grade squamous intraepithelial lesion (HSIL). The risk of CIN 3/HSIL was 83.8% in women with Pap IVa-p (HSIL) and a positive hrHPV co-test. A positive hrHPV co-test increased the risk for HSIL+ (OR 5.942; 95% CI, 4.617 to 7.649; p < 0.001) as compared to a negative hrHPV co-test. Conclusions: The accuracy of Pap smears is comparable with the screening results. A positive hrHPV test increases the risk for HSIL+ fivefold. Colposcopy is necessary to diagnose HSIL+ correctly
Cytology and HPV Co-Testing for Detection of Vaginal Intraepithelial Neoplasia: A Retrospective Study
(1) Background: Vaginal intraepithelial neoplasia (VaIN) is a rare premalignant disease caused by persistent human papillomavirus (HPV) infection. Diagnosing VaIN is challenging; abnormal cytology and positive HPV tests are usually the first signs, but published data on their accuracy for detecting it are rare and contradictory. The aim of this study is to compare the results of hrHPV and cytology co-testing with the histological findings of the vagina. (2) Methods: In the certified Dysplasia Unit at Erlangen University Hospital, cytology and HPV samples from the uterine cervix or vaginal wall after hysterectomy were obtained between 2015 and 2023 and correlated with histological findings in biopsies from the vaginal wall. Women without vaginal biopsy findings or concomitant cervical disease were excluded. (3) Results: In all, 279 colposcopies in 209 women were included. The histological results were: benign (n = 86), VaIN I/vLSIL (n = 116), VaIN II/vHSIL (n = 41), VaIN III/vHSIL (n = 33), and carcinoma (n = 3). Accuracy for detecting VaIN was higher in women with previous hysterectomies. Positive HPV testing during colposcopy increased the likelihood for VaIN II/III/vHSIL threefold. The detection rate for VaIN III/vHSIL was 50% after hysterectomy and 36.4% without hysterectomy. (4) Conclusions: Women with risk factors for VaIN, including HPV-16 infection or prior HPV-related disease, need careful work-up of the entire vaginal wall. Hysterectomy for HPV-related disease and a history of cervical intraepithelial neoplasia (CIN) also increased the risk for VaIN II/III/vHSIL