The impact of surplus free cash flow and stock market segmentations on earnings management in Jordan: agency - and institutional - theory perspectives / Ahmad A. Toumeh, Sofri Yahya and Azlan Amran.

The current research aims at providing evidence concerning the influence of surplus free cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings management practices in Jordan. The results, based on a sample of all non-financial companies that were listed on the Amman Stock Exchange (ASE) from 2013 to 2017, confirm the research hypotheses. The Huber-White’s sandwich standard errors for randomeffects regression was used as the primary statistical tool for this study. The findings revealed a significant and positive association between SFCF and income-boosting discretionary accruals (DAC). As well, the results found that SMS was significantly and positively associated with the positive DAC. This research adds value to scholarship by investigating the impact of SMS variable on earnings management. To the best available knowledge, this relationship has not been examined either in Jordan or elsewhere in the world. Further, this is the first empirical attempt to investigate the effect of SFCF on earnings management in Jordan, which provides meaningful information for companies seeking to understand and reduce agency problems within the Jordanian context

The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals

The objective of this paper is to examine the impacts of stock market segmentations (SMS) and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study also provides the initial evidence regarding the influence of audit quality (AQ) as a moderating variable on those relationships. A sample of non-financial firms was taken from the list of Amman Stock Exchange over the period 2013-2019. Using Huber-White’s sandwich estimator for pooled OLS regression, the current research presents empirical evidence harmonious with the prediction in all hypotheses. Further, the findings document that a Big 4 auditor weakens the SMS-DAC and SFCF-DAC associations, which suggests that the role of Big 4 audit firms is effective in mitigating management’s opportunistic behaviour. However, the reported results provide beneficial information to investors, regulators, external auditors, policymakers, shareholders, and other countries with similar institutional environment

Percutaneous transhepatic embolization as treatment for bleeding ileostomy varices

We report two patients with bleeding stomal varices following total colectomy and ileostomy. The varices were demonstrated by superior mesenteric angiography and percutaneous transhepatic mesenteric venography; dilated ileal veins drained via the stomal varices into abdominal wall veins. Bleeding from the stomal varices was treated by transhepatic embolization. The first patient required three transhepatic embolizations after recurrent bleeding due to recanalization of the embolized ileal vein and the development of collaterals from the adjacent ileal veins over a one-year period. The second patient died of respiratory failure 1 week after embolization. Neither patient developed mesenteric or stomal ischemia.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/41322/1/270_2004_Article_BF00204146.pd

SEO and SEM posi-oning

En un mundo donde lo digital se ha convertido en absoluto protagonista, el sector empresarial ha conocido todo un abanico de posibilidades y nuevas herramientas que, aunque al principio eran desconocidas, ahora sin ellas no serían prácticamente nada. Y es que aunque algunas personas siguen pidiendo recomendaciones a sus conocidos, o haciendo caso a algún cartel que observan en la calle, la mayoría acude a la red que marcó un antes y un después en la sociedad y en los negocios: Internet. Por ello, el objetivo de este TFG es comprender, analizar y explicar qué papel tiene la reputación online en una marca o empresa. En consecuencia, se ha detallado en qué consiste dicha reputación online y en qué medida el posicionamiento tanto orgánico (SEO), como de pago (SEM) es fundamental. Valorando cómo afecta a la imagen corporativa de la empresa, así como al propio consumidor en la toma de decisiones. A continuación, se mostrarán y ejemplificarán algunas estrategias y tácticas a seguir para observar cómo podríamos posicionarnos de manera orgánica y/o de pago. Y por último, se pasará a explicar cómo analizar los resultados que nos proporcionarían estas estrategias. Así como a ver cómo, a partir de ellas, optimizar y/ o mantener los resultados logradosIn a world where digital has become the absolute protagonist, the business sector has known a whole range of possibilities and new tools that, although at first they were unknown, now without them they would be practically nothing. And the fact is that although some people continue to ask their acquaintances for recommendations, or heed a sign they see on the street, most go to the network that marked a before and after in society and in business: the Internet. Therefore, the objective of this TFG is to understand, analyze and explain what role online reputation plays in a brand or company. Consequently, it has been detailed what this online reputation consists of and to what extent both organic (SEO) and paid (SEM) positioning is essential. Assessing how it affects the corporate image of the company, as well as the consumer himself in decision-making. Next, some strategies and tactics to follow will be shown and exemplified to observe how we could position ourselves in an organic and / or paid way. And finally, we will explain how to analyze the results that these strategies would provide us. As well as to see how, based on them, optimize and / or maintain the results achieve

LAMP on disk

Projektet har startat med ett samarbete med SciLifeLab forskning center vid Karolinska institutet där den Nano- biologiavdelningen har tagit fram en kemisk reaktion som kunde detektera Covid-19 metoden heter LAMP som står för Loop- mediated isothermal amplification. Den befintliga enheten som labbet har utvecklat används med hjälp av en mobiltelefon som tar bilder på proverna inför analys. Processen börjar med att sjukvårdpersonalen fyller i testsektionerna med testerna från patienten så värms den upp och sen rotation mixas för att där efter komma till analysdelen och fototagningen som sker med hjälp av en telefonkamera. Uppdraget som Uppdragsgivaren gav är att optimera och effektivisera processen av provtagning, göra diagnosplattformen mer anpassande till sjukhusmiljö i formen designen materialval och färgoch ta hänsyn till användaren med så att den passar alla användare oavsett tidigare erfarenheter eller kompetens. Hitta på en ny lösning som skulle möljigtgöra produktens mobilitet för att kunna användas vid POC om det önskas med en robust och välgenomtänkt design. Sedan utveckla värmedelen med en ny värmelösning och minimera eller utesluta helt mänskligafelfaktorn. Plattformen är avsedd att användas i Sydafrikanska länder med som betraktas har begränsade resurser såsom ström, tillgång till rent vatten och utbildningsnivån där är inte optimal. Detta understryker vikten av en plattform som är intuitiv och välkomnande. Det mesta av arbetet i denna avhandling utfördes i ett laboratorium och metoden för inlärning var genom att experimentera med prover och olika elektriska uppställningar. Prototypframställning genomfördes under hela projektet, och en slutlig prototyp av en detektionsmodul skapades, som kunde ta prover på 25 000 prover/s. En prototyp av plattformen skapades också, med PETG som valt material.The project has started with a collaboration with the SciLifeLab research center at Karolinska Institutet, where the Department of Nanobiology has developed a chemical reaction that could detect the Covid-19 method called LAMP, which stands for Loop-mediated isothermal amplification. The existing unit that the lab has developed is used with the help of a mobile phone that takes pictures of the samples before analysis. The process begins with the healthcare staff filling in the test sections with the tests from the patient, then heating it up and then mixing is mixed to then get to the analysis part and the photography that takes place with the help of a telephone camera. The assignment given by the Client is to optimize and streamline the process of sampling, make the diagnostic platform more adaptable to the hospital environment in the form of design, choice of material and color and take the user into account so that it suits all users regardless of previous experience or competence. Find a new solution that would enable the product's mobility to be used at POC if desired with a robust and well-thought-out design. Then develop the heating part with a new heating solution and minimize or completely eliminate the human error factor. The platform is intended for use in South African countries but is considered to have limited resources such as electricity, access to clean water and the level of education there is not optimal. This underscores the importance of a platform that is intuitive and welcoming. Most of the work in this dissertation was done in a laboratory and the method of learning was by experimenting with samples and various electrical setups. Prototype production was carried out throughout the project, and a final prototype of a detection module was created, which could take samples of 25,000 samples / s. A prototype of the platform was also created, with PETG as the selected material

Social, Psychological, Economic Factors, and the Migration Intentions of Senior High School Students in Utah

This study deals with a comparison between rural, urban, and metropolitan students as to their migration intentions and factors associated with their migration intentions. The study is based on the initial stage of a larger longitudinal panel study of 2,500 high school seniors in public high schools in the state of Utah in 1975. Survey research was the principal method of investigation. Stratified random sample was used for choosing the students and administered questionnaire was used to collect the information. Proportions and crosstabulations were the statistical techniques used in the analysis with chi square and gamma as the statistics for measuring differences and associations. As to plans, career preference, migration intentions, and the factors associated with migration intentions, it was observed that there are more differences than similarities between the rural, urban, and metropolitan students. With respect to plans after graduation, it was found that the majority of the students intended to go to college. The majority of the students also indicated that professional work is their long-run career preference. Metropolitan students chose college and professional careers slightly more than rural and urban students. With respect t o migration intentions after graduation, a larger proportion of rural respondents intend to migrate followed by urban and then metropolitan. Intrastate migration intentions are the pattern of the rural respondents, while interstate are the pattern for the metropolitan students. For those who intend to migrate within state, intrametropolitan counties are the pattern for the metropolitan respondents, while inter-counties are the pattern for the rural and urban students. With respect to long-run migration intentions, it was observed that students\u27 choice of residence after graduation may not be the same as that place where they intend to live most of the remainder of their lives. Several factors were hypothesized to be associated with students\u27 migration intentions. Some of these factors were found to have higher degrees of associations with students\u27 migration intentions than others. Also, the degree and direction of association for most of the factors were observed to vary with respect to the students\u27 area of residence. This indicates that most of these factors are conditionally associated with the students\u27 migration intentions. In other words, the place of residence--rural, urban, metropolitan--seems to play a major part in influencing the degree, significance, and direction of association between these factors and students\u27 migration intentions

Surplus Free Cash Flow, Stock Market Segmentations, And Earnings Management: The Case Of Jordan

The current study provides evidence concerning the influence of surplus free cash flow and stock market segmentations on income-increasing earnings management practices in Jordan. As well, the study identifies the effect of audit quality and an independent audit committee as moderating variables on those relationships. The sample of the study used all non-financial companies that were listed on the Amman Stock Exchange for the period spanning from 2013 to 2017. Panel data analysis was employed to answer the research questions and accomplish the objectives of the study. The analyses includes several statistical techniques such as descriptive statistics, univariate analysis, and multivariate analysis. However, the robust standard errors for pooled OLS regression were used as the primary statistical tool for this study. The results found a significant and positive relationship between earnings management and surplus free cash flow. As well, the results provided conclusive evidence that the stock market segmentation was significantly and positively associated with earnings management. In addition, the study showed that the moderating role of audit quality weakens the association between surplus free cash flow, stock market segmentations, and earnings management. The moderating role of the independent audit committee weakens the association between stock market segmentations and earnings management. Simultaneously, it has no significant effect on the association between earnings management and surplus free cash flow. This research adds value to scholarship by investigating the stock market segmentations variable.Further, this is the initial empirical attempt to investigate the impact of surplus free cash flow on earnings management in Jordan. The study provides meaningful information for companies seeking to understand and reduce agency problems in the Jordanian context. Also, the results of the study will provide beneficial information to investors, regulators, external auditors, policymakers, and shareholders

Underentreprenörskedjan - kontroll och uppföljning inom byggbranschen

Byggbranschen är projektbaserad och för varje projekt upprättas en ”tillfällig fabrik” som ofta leder till komplexa försörjningskedjor och tillfälliga projektorganisationer. Huvudentreprenören kompletterar sin organisation med underentreprenörer som bidrar med spetskompetenser och hindrar entreprenadsumman från att skjuta i höjden. UE-kedjan är oundviklig och bidrar tyvärr inte endast med problemlösningar. Språkbarriärer, produktivitetsineffektivitet och arbetskriminalitet är sådant som uppkommer vid flertalet involverade aktörer på byggarbetsplatser, det är viktigt för huvudentreprenören att få rutiner kring hur dessa problemområden kan hanteras och motarbetas. Kontroller och uppföljningar är två arbetsmoment för att motarbeta dessa problemområden, för att kartlägga branschens utvecklingsmöjligheter kring förbättringar av dessa genomfördes studien tillsammans med NCC med referensprojektet Riksväg 25 mellan Sjöatorp och Alvesta väst.   Studiens syfte var att undersöka hur NCC arbetar med kontroller och uppföljningar av de arbetssätt, lagar, regler och villkor som är överenskomna med underentreprenör i deras byggprojekt. Målsättningen var att implementera ett förbättrat arbetssätt kring ämnet hos både NCC och liknande aktörer i byggbranschen. För att inhämta kunskaper och skapa sig en förståelse kring ämnet genomfördes initialt litteraturstudier. Författarna insåg snabbt att ämnet är ett nytt uppkommande problem och att det var brist på tidigare studier. Vidare genomfördes intervjuer och observationer vilket vägde in faktorer som erfarenheter, åsikter och upplevelser i datainsamlingen. Metodvalet gav författarna en djupare inblick och förståelse kring ämnet samt tankar kring hur NCC skulle kunna implementera ett förbättrat arbetssätt kring ämnet.   Resultatet visade att NCC i dagsläget har stor tillit till sina underentreprenörer och jobbar på långsiktiga relationer. Vidare konstaterades att förarbetet innan man börjar samarbeta med en underentreprenör är väl utformat och konstruerat, det finns rutiner för vad man bör kontrollera och gå igenom med företagen som ska vara på arbetsplatsen. Det konstaterades att NCC inte har några tydliga rutiner kring hur kontroller och uppföljningar ska genomföras under projektets gång.   För ett lyckat arbete kring att motarbeta arbetskriminalitet i byggbranschen krävs ett gemensamt krafttag från samtliga aktörer. Myndigheter spelar en viktig roll i frågan och kan påverka branschen, ett samarbete och gemensamt krafttag med flertalet aktörer hade påverkat ämnet till det positiva. Aktörer i branschen behöver initialt kolla ”inombords”, arbetet kring kontroller och uppföljningar för att motarbeta arbetskriminalitet behöver genomsyra hela organisationer. Interna utbildningar för att informera och utbilda personal om problematiken är lämplig för att öka medvetenheten kring ämnet. I studien framgick att en lämplig metod som motarbetar arbetskriminalitet på byggarbetsplatsen är att införa och genomföra stickprov.  The construction industry is project-based and for each project a ”temporary factory” is established, often resulting in complex supply chains and temporary project organizations. The main contractor supplements their organization with subcontractors who contribute with specialized skills and prevents the contract sum from skyrocketing. Unfortunately, the subcontractor chain not only contributes with problem-solving but also brings language barriers, productivity inefficiencies and labor crime, which occur with multiple actors involved at construction sites. It is important for the main contractor to establish routines for handling and counteracting these problem areas. Controls and follow-ups are two work processes used to counteract these issues. To identify the industry's potential for improvement in these areas, the study was conducted in collaboration with NCC, focusing on the reference project "Highway 25 between Sjöatorp and Alvesta west."  The study aimed to examine how NCC works with controls and follow-ups of work methods, laws, regulations, and conditions agreed upon with subcontractors in their construction projects. The objective was to implement an improved approach to the subject for both NCC and similar actors in the construction industry. Initially, literature studies were conducted to gather knowledge and gain an understanding of the subject. The authors quickly realized that the subject was emerging and lacked previous studies. Interviews and observations were then carried out, incorporating factors such as experiences, opinions, and perceptions into the data collection. The chosen methodology provided the authors with deeper insights and understanding of the subject, as well as thoughts on how NCC could implement an improved approach to the topic.  The results showed that NCC currently has a high level of trust in its subcontractors and works towards building long-term relationships. Furthermore, it was noted that the preparation before collaborating with a subcontractor is well designed and structured, with routines for what should be checked and reviewed with the companies present at the worksite. It was observed that NCC does not have clear procedures on how controls and follow-ups should be conducted during the project.  To successfully combat labor crime in the construction industry, a joint effort from all actors is required. Authorities play a vital role in this matter and could influence the industry. Collaboration and collective action with multiple actors would have a positive impact on the subject. Industry actors need to look "inward" initially, focusing on controls and follow-ups to counteract labor crime, which should permeate throughout their entire organizations. Internal training to inform and educate staff about the issue is suitable for increasing awareness. The study revealed that an appropriate method to counteract labor crime at construction sites is to introduce and implement random checks.Examensarbetet är utfört vid Institutionen för teknik och naturvetenskap (ITN) vid Tekniska fakulteten, Linköpings universitet</p

The experiences of nurses caring for patients with mental health issues in the emergency department

Bakgrund: Psykisk ohälsa är vanligt förekommande globalt och påverkar en stor delav befolkningen. Sjuksköterskor har en viktig och avgörande roll i att vårda och stödja patienter med psykisk ohälsa särskilt på akutmottagningen där de möter patienter i akuta situationer och behov av omedelbar vård och stöd. För att kunna erbjuda bästa möjliga vård och stöd krävs utökad kunskap kring sjuksköterskors erfarenheter av att vårda patienter med psykisk ohälsa på akutmottagning. Syfte: Att beskriva sjuksköterskors erfarenheter av att vårda patienter med psykisk ohälsa på akutmottagning. Metod: Studien utfördes som en litteraturöversikt som omfattade 11 vetenskapliga artiklar med kvalitativ design. Cinahl, PsycINFO och Medline var de databaser som användes samt 3 manuella sökningar. Dataanalysen utfördes med hjälp av Fribergs femstegsanalys. Resultat: Dataanalysen resulterade i 2 teman: organisatoriska utmaningar och vårdmötet. Sjuksköterskor på akutmottagningar kände sig ofta otillräckliga och bristfälligt förberedda för att hantera patienter med psykisk ohälsa på grund av bristande kunskap och erfarenhet. Brist på privata utrymmen påverkade sekretessen och vårdkvaliteten. Tidsbrist, stressig arbetsmiljö, rädsla, osäkerhet, stigmatisering och kommunikationshinder försvårade bedömning och adekvat vård. Slutsats: Förbättrad utbildning och vårdmiljö samt minskad stigmatisering mot patienter med psykisk ohälsa underlättar för sjuksköterskor att tillhandahålla optimal och personcentrerad vård på akutmottagningen. Vidare forskning bör inriktas på att utveckla olika interventioner och strategier för att öka sjuksköterskors kompetens vid vården av patienter med psykisk ohälsa på akutmottagning. Title: The experiences of nurses caring for patients with mental health issues in the emergency department. Background: Mental illness is a prevalent global issue affecting a significant portion of the population. Nurses play a crucial and decisive role in caring for and supporting patients with mental illness especially in the emergency department where they encounter patients in acute situations requiring immediate care and support. To provide the best possible care and support expanded knowledge of nurses' experiences and perspectives in caring for patients with mental illness in the emergency department is necessary. Aim: To describe nurses' experiences in caring for patients with mental illness in theemergency department. Method: The study was conducted as a literature review comprising 11 scientific articles with qualitative. Cinahl, PsycINFO, and Medline were the databases used along with 3 manual searches. Data analysis was performed using Friberg's five-step analysis. Results: Data analysis resulted in 2 themes: organizational challenges and the care encounter. Nurses in emergency departments often felt inadequate and insufficiently prepared to handle patients with mental health issues due to a lack of knowledge and experience. The lack of private spaces affected confidentiality and the quality of care. Time constraints, a stressful work environment, fear, uncertainty, stigmatization, and communication barriers complicated assessment and adequate care. Conclusion: Improved education and healthcare environment along with reduced stigmatization of patients with mental health issues facilitate nurses in providing optimal and person-centered care in the emergency department. Further research should focus on developing various interventions and strategies to enhance nurses' competence in caring for patients with mental health issues in the emergency department