Lean Accounting System: Importance and Successful Implementation

A lean accounting system is a complex phenomenon the success of which can depend on several factors. Efforts to implement and/or maintain a successful lean accounting system have failed many times, however, only a few studies have addressed this predicament of the implementers. The objective of this study is to find out the importance of lean accounting system, and the reasons behind its successful implementation. A thorough literature review was performed to meet the research questions.It was found that a successful lean accounting system requires continual strong commitment from top management, introduction of congruent accounting methods,existence of a lean manufacturing/operational system, and effective collaboration with value-stream teams.This study has contributed to extant research by unearthing the interrelationship among the variables such as manufacturing system, traditional accounting system, lean accounting system, role of top management, and others to find out the ingredients of a successful lean accounting implementation

Functionalized Multi-Walled Carbon Nanotube-Reinforced Epoxy-Composites: Electrical And Mechanical Characterization

Carbon nanotubes (CNTs) got great attention because of their interesting physical and mechanical properties. Due to these interesting properties observed at the nanoscale have motivated scientific community to utilize CNTs as reinforcement in composite materials. In the present study, different CNTs and epoxy nano-composites with different wt% (1, 2, 3, and 4%) of f-MWCNTs were prepared and their surface morphology and orientation has been investigated in detail. Further, the surface investigation, electrical and mechanical tests were carried out on CNTs-filled and unfilled epoxy at maximum sonication time 30 minute to identify the loading effect on the properties of the materials. Experimental results depicts well dispersion of f-MWCNTs, significant improvement that the resistivity of pure epoxy decreased from 108 .m to average value 103 .m with 1, 2, 3, and 4wt% f-MWCNTs. The 4.5wt% CNTs/epoxy was attributed to poor dispersion of f-MWCNTs in the nanocomposte. The hardness of nanocomposite loading 1, 2, 3, 4wt% of CNTs, increased 20.7%, 23.02%, 25.62%, 29.09% respectively as compared to pure epoxy. We believe that our strategy for obtaining CNT–reinforced epoxy nanocomposites is a very promising technology and will open a new doors in fields of aviation, aerospace, marine and sporting goods

How Hotel Industry Cope up with the COVID-19: An SME Perspective

This study aims to determine the plans and strategies adopted by the hotel industry during the COVID-19 crisis. In order to conduct this study, a qualitative research methodology was used where semi-structured interviews were conducted from three countries: Austria, Pakistan, and Indonesia. Interviews were conducted online with the help of applications such as Skype, WhatsApp, and Zoom. A thematic analysis was conducted in which codes, categories, and final themes were generated. The final themes are the study's findings, which are strategies for employees, strategies for customers, strategies for SME hotels, and strategies for the staff. Strategies for employees indicate the planning and programs of the SME Hotels. The study's findings show that strategies adopted by the hotel industries vary from country to country while depending on the contextual factors and role of the government. Most Small and Medium Enterprises (SMEs) hotels in developing countries are less familiar with how to react and survive in the conditions of the crises. Thus, this study can benefit the different stakeholders in the developed and developing countries for adopting strategies and maintain their business during the crises of the COVID-19.JEL Classification: B17, B27, F30, L83How to Cite:Tunio, M. N., Yusrini, L., Shah, Z. A., Katper, N., & Jariko, M. A. (2021). How Hotel Industry Cope Up With The Covid-19: An SME Perspective. Etikonomi, 20(2), 213 – xx. https://doi.org/10.15408/etk.v20i2.19172

Study of the influence of normal and high blood pressure on normal and stenosed carotid bifurcation using fluid-structure interaction

Atherosclerosis (stenosis) is a common cardiovascular disease in which the blood vessel restructures by narrowing, thickening and gets hardened due to the deposition of plaque. A detailed study of narrowing of arteries applying computational aspects which leads to better findings in order to know the underlying mechanics of development and progression of such diseases. Such kind of analysis can be a useful tool for the medical professionals to study the realistic physiological conditions. They can simulate and observe the blood flow in arteries. In the present study, a case of normal and stenosed carotid bifurcation is simulated. The models are generated in CATIA based on the clinical data obtained from a patient using Ultrasound Doppler. A transient FSI analysis considering Newtonian behavior is performed to compare the significance of High Blood Pressure (HBP) and Normal Blood Pressure (NBP) on carotid bifurcation. The FSI simulation is carried out for both HBP and NBP conditions for several pulse cycles on normal and stenosed models using ANSYS13.0 to demonstrate the changes in flow behavior at various sections of the model. The computed results agree well with clinical observations and available literature as seen in case of NBP

Blockchain technologies to mitigate COVID-19 challenges : a scoping review

Background: As public health strategists and policymakers explore different approaches to lessen the devastating effects of novel coronavirus disease (COVID-19), blockchain technology has emerged as a resource that can be utilized in numerous ways. Many blockchain technologies have been proposed or implemented during the COVID-19 pandemic; however, to the best of our knowledge, no comprehensive reviews have been conducted to uncover and summarise the main feature of these technologies. Objective: This study aims to explore proposed or implemented blockchain technologies used to mitigate the COVID-19 challenges as reported in the literature. Methods: We conducted a scoping review in line with guidelines of PRISMA Extension for Scoping Reviews (PRISMA-ScR). To identify relevant studies, we searched 11 bibliographic databases (e.g., EMBASE and MEDLINE) and conducted backward and forward reference list checking of the included studies and relevant reviews. The study selection and data extraction were conducted by 2 reviewers independently. Data extracted from the included studies was narratively summarised and described. Results: 19 of 225 retrieved studies met eligibility criteria in this review. The included studies reported 10 used cases of blockchain to mitigate COVID-19 challenges; the most prominent use cases were contact tracing and immunity passports. While the blockchain technology was developed in 10 studies, its use was proposed in the remaining 9 studies. The public blockchain technology was the most commonly utilized type in the included studies. All together, 8 different consensus mechanisms were used in the included studies. Out of 10 studies that identified the used platform, 9 studies used Ethereum to run the blockchain. Solidity was the most prominent programming language used in developing blockchain technology in the included studies. The transaction cost was reported in only 4 of the included studies and varied between USD 10−10 and USD 5. The expected latency and expected scalability were not identified in the included studies. Conclusion: Blockchain technologies are expected to play an integral role in the fight against the COVID-19 pandemic. Many possible applications of blockchain were found in this review; however, most of them are not mature enough to reveal their expected impact in the fight against COVID-19. We encourage governments, health authorities, and policymakers to consider all blockchain applications suggested in the current review to combat COVID-19 challenges. There is a pressing need to empirically examine how effective blockchain technologies are in mitigating COVID-19 challenges. Further studies are required to assess the performance of blockchain technologies’ fight against COVID-19 in terms of transaction cost, scalability, and/or latency when using different consensus algorithms, platforms, and access types

Inverse Association between Dietary Iron Intake and Gastric Cancer: A Pooled Analysis of Case‐Control Studies of the Stop Consortium

Background: Inconsistent findings have been reported regarding the relationship between dietary iron intake and the risk of gastric cancer (GC). Methods: We pooled data from 11 case‐control studies from the Stomach Cancer Pooling (StoP) Project. Total dietary iron intake was derived from food frequency questionnaires combined with national nutritional tables. We derived the odds ratios (ORs) and 95% confidence intervals (CIs) for quartiles of dietary iron through multivariable unconditional logistic regression models. Secondary analyses stratified by sex, smoking status, caloric intake, anatomical subsite and histological type were performed. Results: Among 4658 cases and 12247 controls, dietary iron intake was inversely associated with GC (per quartile OR 0.88; 95% CI: 0.83–0.93). Results were similar between cardia (OR = 0.85, 95% CI = 0.77–0.94) and non‐cardia GC (OR = 0.87, 95% CI = 0.81–0.94), and for diffuse (OR = 0.79, 95% CI = 0.69–0.89) and intestinal type (OR = 0.88, 95% CI = 0.79–0.98). Iron intake exerted an independent effect from that of smoking and salt intake. Additional adjustment by meat and fruit/vegetable intake did not alter the results. Conclusions: Dietary iron is inversely related to GC, with no difference by subsite or histological type. While the results should be interpreted with caution, they provide evidence against a direct effect of iron in gastric carcinogenesis. © 2022 by the authors. Licensee MDPI, Basel, Switzerland.This study was supported by the Fondazione AIRC per la Ricerca sul Cancro, Project no. 21378 (Investigator Grant). The Unidade de Investigação em Epidemiologia—Instituto de Saúde Pública da Universidade do Porto (EPIUnit; UIDB/04750/2020) and the Laboratório para a Investigação Integrativa e Translacional em Saúde Populacional (ITR; LA/P/0064/2020) were funded by the Foundation for Science and Technology—FCT (Portuguese Ministry of Science, Technology and Higher Education). SM was supported by the project “NEON‐PC—Neuro‐oncological complications of prostate cancer: longitudinal study of cognitive decline” (POCI‐01‐0145‐FEDER‐032358; ref. PTDC/SAU‐EPI/32358/2017), which is funded by FEDER through the Operational Programme competitiveness and Internationalization, and national funding from FCT and the EPIUnit—Junior Research—Prog Financing (UIDP/04750/2020). The authors thank the European Cancer Prevention (ECP) Organization for providing support for the StoP Project meetings and all MCC‐Spain study collaborators (CIBERESP, ISCIII, ISGlobal, ICO, University of Huelva, University of Oviedo, University of Cantabria, ibs.Granada, Instituto Salud Pública de Navarra, FISABIO, Murcia Regional Health Authority and cols)

Inverse Association between Dietary Iron Intake and Gastric Cancer: A Pooled Analysis of Case‐Control Studies of the Stop Consortium

Background: Inconsistent findings have been reported regarding the relationship between dietary iron intake and the risk of gastric cancer (GC). Methods: We pooled data from 11 case‐control studies from the Stomach Cancer Pooling (StoP) Project. Total dietary iron intake was derived from food frequency questionnaires combined with national nutritional tables. We derived the odds ratios (ORs) and 95% confidence intervals (CIs) for quartiles of dietary iron through multivariable unconditional logistic regression models. Secondary analyses stratified by sex, smoking status, caloric intake, anatomical subsite and histological type were performed. Results: Among 4658 cases and 12247 controls, dietary iron intake was inversely associated with GC (per quartile OR 0.88; 95% CI: 0.83–0.93). Results were similar between cardia (OR = 0.85, 95% CI = 0.77–0.94) and non‐cardia GC (OR = 0.87, 95% CI = 0.81–0.94), and for diffuse (OR = 0.79, 95% CI = 0.69–0.89) and intestinal type (OR = 0.88, 95% CI = 0.79–0.98). Iron intake exerted an independent effect from that of smoking and salt intake. Additional adjustment by meat and fruit/vegetable intake did not alter the results. Conclusions: Dietary iron is inversely related to GC, with no difference by subsite or histological type. While the results should be interpreted with caution, they provide evidence against a direct effect of iron in gastric carcinogenesis

Effective health care for older people living and dying in care homes: A realist review

Background: Care home residents in England have variable access to health care services. There is currently no coherent policy or consensus about the best arrangements to meet these needs. The purpose of this review was to explore the evidence for how different service delivery models for care home residents support and/or improve wellbeing and health-related outcomes in older people living and dying in care homes. Methods: We conceptualised models of health care provision to care homes as complex interventions. We used a realist review approach to develop a preliminary understanding of what supported good health care provision to care homes. We completed a scoping of the literature and interviewed National Health Service and Local Authority commissioners, providers of services to care homes, representatives from the Regulator, care home managers, residents and their families. We used these data to develop theoretical propositions to be tested in the literature to explain why an intervention may be effective in some situations and not others. We searched electronic databases and related grey literature. Finally the findings were reviewed with an external advisory group. Results: Strategies that support and sustain relational working between care home staff and visiting health care professionals explained the observed differences in how health care interventions were accepted and embedded into care home practice. Actions that encouraged visiting health care professionals and care home staff jointly to identify, plan and implement care home appropriate protocols for care, when supported by ongoing facilitation from visiting clinicians, were important. Contextual factors such as financial incentives or sanctions, agreed protocols, clinical expertise and structured approaches to assessment and care planning could support relational working to occur, but of themselves appeared insufficient to achieve change. Conclusion: How relational working is structured between health and care home staff is key to whether health service interventions achieve health related outcomes for residents and their respective organisations. The belief that either paying clinicians to do more in care homes and/or investing in training of care home staff is sufficient for better outcomes was not supported.This research was funded by National Institute of Health Research Health Service Delivery and Research programme (HSDR 11/021/02)

Dissociation of CAK from Core TFIIH Reveals a Functional Link between XP-G/CS and the TFIIH Disassembly State

Transcription factor II H (TFIIH) is comprised of core TFIIH and Cdk-activating kinase (CAK) complexes. Here, we investigated the molecular and cellular manifestation of the TFIIH compositional changes by XPG truncation mutations. We showed that both core TFIIH and CAK are rapidly recruited to damage sites in repair-proficient cells. Chromatin immunoprecipitation against TFIIH and CAK components revealed a physical engagement of CAK in nucleotide excision repair (NER). While XPD recruitment to DNA damage was normal, CAK was not recruited in severe XP-G and XP-G/CS cells, indicating that the associations of CAK and XPD to core TFIIH are differentially affected. A CAK inhibition approach showed that CAK activity is not required for assembling pre-incision machinery in vivo or for removing genomic photolesions. Instead, CAK is involved in Ser5-phosphorylation and UV-induced degradation of RNA polymerase II. The CAK inhibition impaired transcription from undamaged and UV-damaged reporter, and partially decreased transcription of p53-dependent genes. The overall results demonstrated that a) XP-G/CS mutations affect the disassembly state of TFIIH resulting in the dissociation of CAK, but not XPD from core TFIIH, and b) CAK activity is not essential for global genomic repair but involved in general transcription and damage-induced RNA polymerase II degradation