468 research outputs found
Impact Implementation of PSAK 70 Related to Tax Amnesty on Reporting of the Firm (Case Study on CV Btari Senja)
This study aims to test how big the impact of the application of PSAK (Statement of Financial Accounting Standards) 70 to the Financial Statement of CV Btari Senja before and after tax amnesty applied. The sampling technique used is the triangulation time technique (triangle time). The sample is determined using the credibility method. This research uses the data of CV Btari Senja Financial Report in 2015 and 2016. The results of this study stated that the application of PSAK 70 related tax amnesty greatly affect the Financial Statements at CV Btari Senja, especially in Reports of Debt and Assets
Revisiting the current UAV regulations in Nepal:A step towards legal dimension for UAVs efficient application
A spatially distributed hydroeconomic model to assess the effects of drought on land use, farm profits, and agricultural employment.
In this paper a high-resolution linked hydroeconomic model is demonstrated for drought conditions in a Brazilian river basin.Doi: 10.1029/2008WR00753
Important interactions of immunosuppressants with experimental therapies for novel coronavirus disease (COVID-19):how to act
Cost-minimization model of a multidisciplinary Antibiotic Stewardship Team based on a successful implementation on a urology ward of an academic hospital
BackgroundIn order to stimulate appropriate antimicrobial use and thereby lower the chances of resistance development, an Antibiotic Stewardship Team (A-Team) has been implemented at the University Medical Center Groningen, the Netherlands. Focus of the A-Team was a pro-active day 2 case-audit, which was financially evaluated here to calculate the return on investment from a hospital perspective.MethodsEffects were evaluated by comparing audited patients with a historic cohort with the same diagnosis-related groups. Based upon this evaluation a cost-minimization model was created that can be used to predict the financial effects of a day 2 case-audit. Sensitivity analyses were performed to deal with uncertainties. Finally, the model was used to financially evaluate the A-Team.ResultsOne whole year including 114 patients was evaluated. Implementation costs were calculated to be (sic)17,732, which represent total costs spent to implement this A-Team. For this specific patient group admitted to a urology ward and consulted on day 2 by the A-Team, the model estimated total savings of (sic)60,306 after one year for this single department, leading to a return on investment of 5.9.ConclusionsThe implemented multi-disciplinary A-Team performing a day 2 case-audit in the hospital had a positive return on investment caused by a reduced length of stay due to a more appropriate antibiotic therapy. Based on the extensive data analysis, a model of this intervention could be constructed. This model could be used by other institutions, using their own data to estimate the effects of a day 2 case-audit in their hospital.</p
An integrated stewardship model: antimicrobial, infection prevention and diagnostic (AID)
Considering the threat of antimicrobial resistance and the difficulties it entails in treating infections, it is necessary to cross borders and approach infection management in an integrated, multidisciplinary manner. We propose the antimicrobial, infection prevention and diagnostic stewardship model comprising three intertwined programs: antimicrobial, infection prevention and diagnostic stewardship, involving all stakeholders. The focus is a so-called ‘theragnostics’ approach. This leads to a personalized infection management plan, improving patient care and minimizing resistance development. Furthermore, it is important that healthcare regions nationally and internationally work together, ensuring that the patient (and microorganism) transfers will not cause problems in a neighboring institution. This antimicrobial, infection prevention and diagnostic stewardship model can serve as a blue print to implement innovative, integrative infection management
Polar opposites? NGOs, left parties and the fight for social change in Nepal
In the early 1990s, when NGOs were rising to prominence as an ostensible force for social change in Nepal, the Maoists were also beginning to organise, and denounced NGOs as agents of imperialism. The Maoists came to prominence by fighting a People’s War launched in 1996, with the intention of improving life for the poor peasant and working-class majority. But after a decade-long struggle, the Maoists became incorporated into the parliamentary system. While Nepal’s first democratic revolution in 1990 met formal, popular political demands, which were consolidated in a subsequent revolution in 2006 overthrowing the monarchy and bringing the People’s War to an end, there was little socio-economic progress for the vast majority. The argument advanced in this article is that this lack of progress relied on the interplay of two phenomena: an anti-Maoist alliance consisting of the international community, the domestic ruling elite and NGOs, and a fundamental ambiguity at the heart of the Maoists’ political theory
Automatic day-2 intervention by a multidisciplinary antimicrobial stewardship-team leads to multiple positive effects
BACKGROUND: Antimicrobial resistance rates are increasing. This is, among others, caused by incorrect or inappropriate use of antimicrobials. To target this, a multidisciplinary antimicrobial stewardship-team (A-Team) was implemented at the University Medical Center Groningen on a urology ward. Goal of this study is to evaluate the clinical effects of the case-audits done by this team, looking at length of stay (LOS) and antimicrobial use.
METHODS: Automatic e-mail alerts were sent after 48 h of consecutive antimicrobial use triggering the case-audits, consisting of an A-Team member visiting the ward, discussing the patient's therapy with the bed-side physician and together deciding on further treatment based on available diagnostics and guidelines. Clinical effects of the audits were evaluated through an Interrupted Time Series analysis and a retrospective historic cohort.
RESULTS: A significant systemic reduction of antimicrobial consumption for all patients on the ward, both with and without case-audits was observed. Furthermore, LOS for patients with case-audits who were admitted primarily due to infections decreased to 6.20 days (95% CI: 5.59-6.81) compared to the historic cohort (7.57 days; 95% CI: 6.92-8.21; p = 0.012). Antimicrobial consumption decreased for these patients from 8.17 DDD/patient (95% CI: 7.10-9.24) to 5.93 DDD/patient (95% CI: 5.02-6.83; p = 0.008). For patients with severe underlying diseases (e.g., cancer) these outcome measures remained unchanged.
CONCLUSION: The evaluation showed a considerable positive impact. Antibiotic use of the whole ward was reduced, transcending the intervened patients. Furthermore, LOS and mean antimicrobial consumption for a subgroup was reduced, thereby improving patient care and potentially lowering resistance rates
Dealing with Demons: Life of Someone Suffering from Body Shame
People of all ages, genders, socioeconomic conditions, origins, and races are impacted by the significant issue of body shaming. Overall appearance, social images (appearance-cued stereotyping, social implications of appearance stereotyping), developmental consequences of appearance for psychological adjustment, and body -self interactions may all be affected. This research purpose was to look at the lives of students who have been victims of body shaming; how it affects the victims' lives and well - being; the sorts of care they need; their everyday experiences in terms of education and their surroundings; and how to assist them in building a new positive outlook on life. The diverse statements and experiences of the five (5) students from Sultan Kudarat State University Laboratory High School who were purposefully selected and interviewed through Google Meet were analyzed using a qualitative case study approach. The study 's participants go about their regular lives, absorbing every bit of criticism they encounter into their motivation and inspiration. Finally, the victims have not overlooked the need for life preservation and are aware of it. Many of them make every effort to realize them, even if it means putting their emotions on the line. As this research emphasizes the value of everyone’s life, it allows us to have a deeper understanding of students who are suffering from personal issues. Despite all that has occurred to them, they remain hopeful and prepared to take chances to achieve their objectives. As a result, it is recommended that the community learn more about body shaming
Nepal Ambient Monitoring and Source Testing Experiment (NAMaSTE): Emissions of particulate matter from wood-and dung-fueled cooking fires, garbage and crop residue burning, brick kilns, and other sources
The Nepal Ambient Monitoring and Source Testing Experiment (NAMaSTE) characterized widespread and under-sampled combustion sources common to South Asia, including brick kilns, garbage burning, diesel and gasoline generators, diesel groundwater pumps, idling motorcycles, traditional and modern cooking stoves and fires, crop residue burning, and heating fire. Fuel-based emission factors (EFs; with units of pollutant mass emitted per kilogram of fuel combusted) were determined for fine particulate matter (PM2.5), organic carbon (OC), elemental carbon (EC), inorganic ions, trace metals, and organic species. For the forced-draft zigzag brick kiln, EFPM2.5 ranged from 12 to 19gkg-1 with major contributions from OC (7%), sulfate expected to be in the form of sulfuric acid (31.9%), and other chemicals not measured (e.g., particle-bound water). For the clamp kiln, EFPM2.5 ranged from 8 to 13gkg-1, with major contributions from OC (63.2%), sulfate (23.4%), and ammonium (16%). Our brick kiln EFPM2.5 values may exceed those previously reported, partly because we sampled emissions at ambient temperature after emission from the stack or kiln allowing some particle-phase OC and sulfate to form from gaseous precursors. The combustion of mixed household garbage under dry conditions had an EFPM2.5 of 7.4±1.2gkg-1, whereas damp conditions generated the highest EFPM2.5 of all combustion sources in this study, reaching up to 125±23gkg-1. Garbage burning emissions contained triphenylbenzene and relatively high concentrations of heavy metals (Cu, Pb, Sb), making these useful markers of this source. A variety of cooking stoves and fires fueled with dung, hardwood, twigs, and/or other biofuels were studied. The use of dung for cooking and heating produced higher EFPM2.5 than other biofuel sources and consistently emitted more PM2.5 and OC than burning hardwood and/or twigs; this trend was consistent across traditional mud stoves, chimney stoves, and three-stone cooking fires. The comparisons of different cooking stoves and cooking fires revealed the highest PM emissions from three-stone cooking fires (7.6-73gkg-1), followed by traditional mud stoves (5.3-19.7gkg-1), mud stoves with a chimney for exhaust (3.0-6.8gkg-1), rocket stoves (1.5-7.2gkg-1), induced-draft stoves (1.2-5.7gkg-1), and the bhuse chulo stove (3.2gkg-1), while biogas had no detectable PM emissions. Idling motorcycle emissions were evaluated before and after routine servicing at a local shop, which decreased EFPM2.5 from 8.8±1.3 to 0.71±0.45gkg-1 when averaged across five motorcycles. Organic species analysis indicated that this reduction in PM2.5 was largely due to a decrease in emission of motor oil, probably from the crankcase. The EF and chemical emissions profiles developed in this study may be used for source apportionment and to update regional emission inventories
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