Measuring Financial Statement Disaggregation Using XBRL

We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015),DQ measure and is distinct from R. Hoitash and U. Hoitash’s (2018) ARC measure. Our measure provides a simple measure of disaggregation by counting the balance sheet and income statement line items, it does not depend on the data aggregators’ collection process and is readily available shortly after the Form 10-K is filed. We validate ITEMS by showing that firm fundamentals correlate to ITEMS in the predicted direction using OLS regression. We find that ITEMS explains consequences of disclosure quality: forecast error, forecast dispersion, bid-ask spread, and cost of equity capital. Further, ITEMS has explanatory power of disclosure quality consequences incremental to DQ and ARC, and it is distinct from ARC evident from different associations with disclosure quality consequences and reporting quality

Selective Breeding to Improve Productive and Reproductive Performances and Survivability of Indigenous Sakini Chicken

Indigenous chickens are quite popular in Family Poultry Production System (FPPS) in Nepal, but are constrained with their low productive performance. The present study evaluated the productive and reproductive performance of Sakini chicken in different filial generations and sexes. In addition, research also aimed at understanding the effect of generations on above performances. Initially, base populations (G-0) of Sakini were maintained by collecting eight weeks old birds from different agro-ecologial zones of Nepal. Performance of the birds of G-0 was evaluated based on weekly body weight (12-24 weeks), laying performance, fertility, hatchability, hatch weight and survivability. Selected birds of base population (G-0) were used to produce first (G-1), second (G-2) and third (G-3) generations through selective breeding in each generation. Similarly, body weights at hatching, 12 weeks, 16 weeks, 20 week and 24 weeks were significantly (p<0.001) improved from G0 to G3 and were also significantly (p<0.001) differ for sex (males were always heavier than females). Likewise, there was significant (p<0.05) improvement in egg production (per hen per year), age at first lay (days), body weight at sexual maturity, egg number and egg weight at 90 days of laying in progressive generations. Fertility, hatchability and survivability significantly (p<0.05) improved in selected generations in comparison to base population, whereas, no significant difference was obtained within the different selected population. Thus, indigenous Sakini chicken under this experiment performed better with respect to survivability, fertility and hatchability in later generations that provides ample scope of advancing selective breeding activities within the indigenous population in order to bring significant improvement in the overall productive performance of Sakini chicken in Nepal

Interventions for reducing and/or controlling domestic violence among pregnant women in low- and middle-income countries: A systematic review

© 2019 The Author(s). Background: Domestic violence (DV) during pregnancy is recognized as a global health problem associated with serious health consequences for both the mother and her baby. Several interventions aimed at addressing DV around the time of pregnancy have been developed in the last decade, but they are primarily from developed countries. Low- and middle-income countries (LMICs) are facing both a mounting burden of DV as well as severe resource constraints that keep them from emulating some of the effective interventions implemented in developed settings. A systematic review was conducted to examine the approaches and effects of interventions designed for reducing or controlling DV among pregnant women in LMICs. Methods: Electronic databases were systematically searched, and the search was augmented by bibliographic reviews and expert consultations. Two reviewers assessed eligibility and quality of the studies and extracted data independently. The third reviewer was involved to resolve any discrepancies between the reviewers. Due to the limited number of studies and varied outcomes, a meta-analysis was not possible. Primary outcomes of this review included frequency and/or severity of DV and secondary outcomes included mental health, safety behaviours, and use of community resources. In addition, findings from the critical appraisal of studies were utilised to inform the initial draft of Theory of Change (ToC). Results: Only five studies (two randomized trials and three non-randomized trials) met the eligibility criteria. The interventions consisting of supportive counselling demonstrated a reduction in DV and an improvement in use of safety behaviours. One study has embedded the DV intervention into an existing program on human immunodeficiency virus (HIV). Limited evidence could be drawn for outcomes such as quality of life and the use of community resources. Discussion: This review attempted to address the knowledge gap by collating evidence on interventions aimed at addressing DV among pregnant women in LMICs. The development of a ToC was critical in understanding how certain activities led to the desired outcomes. This ToC can guide the design of future research and development of practice guidelines. The participatory involvement of the stakeholders is recommended to refine the current ToC to support its further development for practice. Systematic review registration: PROSPERO, CRD4201707393

Abortion in Nepal: perspectives of a cross-section of sexual and reproductive health and rights professionals.

BACKGROUND: Globally, women face many barriers in the attainment of sexual and reproductive health and rights (SRHR). Since 2002, the legalisation of abortion in Nepal has seen significant progress in the expansion of safe abortion and family planning services. METHODS: This qualitative, exploratory study was conducted in 2014 and uses nine in-depth, open-ended interviews with a cross-section of SRHR professionals, to explore their perspectives on abortion in Nepal. The study was underpinned by the Assets Focused Rapid Participatory Appraisal (AFRPA) research methodology and used the health information pyramid conceptual framework. RESULTS: Thematic content analysis revealed emerging themes relating to barriers to access and uptake of skilled safe abortion services and post-abortion family planning. Findings also emphasised current practical and legal components relating to the provision of medical abortion through pharmacies and highlighted issues of sex-selective abortion within the predominantly patriarchal society. CONCLUSION: Effective and ongoing sector-wide monitoring and evaluation of safe abortion services and their staff is essential for women in Nepal to have adequate access to effective and efficient safe abortion services, access to contraception and sexual and reproductive health (SRH) information post-abortion and to ensure adherence to current Safe Abortion Policy. It is critical that the unsafe (less and least safe) provision of medical abortion through pharmacies and sex-selective abortion continues to be investigated and that innovative strategies are formulated to ensure the cultural, reproductive and sexual health and rights of Nepali women are realised

Domestic and Family Violence and its Association with Mental Health Among Pregnant Women Attending Antenatal Care in a Tertiary Hospital of Eastern Nepal.

Background: Pregnancy has been identified as a vulnerable period for both the initiation and escalation in severity of domestic and family violence. There is a significant dearth of scholarly literature documenting the relationship of domestic and family violence with the mental health and quality of life among pregnant women of Nepal. Methods: Baseline data of 140 women enrolled in a trial of a psychosocial intervention for abused pregnant women were analysed. Face-to-face interviews were conducted using standardised scales. Prevalence of domestic and family violence and mental health conditions were estimated and inferential statistics were used to assess the association of domestic and family violence with mental health, quality of life, social support, and use of safety behaviours. Results: The lifetime prevalence of domestic and family violence was found to be 27.7% (n = 173), followed by 17.1% of women (n = 107) fearing someone in their family. Domestic and family violence in the last 12 months was significantly associated with anxiety (p = 0.001), depression (p = 0.005), quality of life (p < 0.05), and perceived social support (p = 0.001). Use of safety behaviours (p = 0.037) was significantly low among women reporting domestic and family violence in the past year as well as during the current pregnancy (p = 0.017). Conclusions: There exists a high psychological morbidity among pregnant women exposed to domestic and family violence. The findings support the need of implementing a screening and support intervention for abused women seeking antenatal services

Effective One-Dimensional Coupling in the Highly-Frustrated Square-Lattice Itinerant Magnet CaCo2−y_{\mathrm{2}-y}As2_{2}

Inelastic neutron scattering measurements on the itinerant antiferromagnet (AFM) CaCo$_{\mathrm{2}-y}$As$_{2}$ at a temperature of 8 K reveal two orthogonal planes of scattering perpendicular to the Co square lattice in reciprocal space, demonstrating the presence of effective one-dimensional spin interactions. These results are shown to arise from near-perfect bond frustration within the $J_1$-$J_2$ Heisenberg model on a square lattice with ferromagnetic $J_1$, and hence indicate that the extensive previous experimental and theoretical study of the $J_1$-$J_2$ Heisenberg model on local-moment square spin lattices should be expanded to include itinerant spin systems