Search

The study examined the contribution of accountants in achieving the sustainable development agenda of 2030. A perspective study of accountants in Nigeria was carried out to specifically determine the role of accountants in ensuring sustainable management of water and sanitation, sustainability of cities and human settlements, and sustainable consumption and production patterns. Cross-sectional survey research design was deployed for the study. A sample size of eighty-nine (89) chattered accountants was obtained from a population of seven hundred and seventy-two (772) professionally affiliated Accountants in Nigeria. Primary data were sourced from the questionnaires administered on the 89 sampled chattered accountants in Nigeria. Kolmogorov-Smirnov Test was used in hypotheses testing at 5% level of significance. The findings of the study revealed that: accountants play a significant role in ensuring availability and sustainable management of water and sanitation (D = 0.197, p = .002); accountants have a significant function in making cities and human settlements inclusive, safe, resilient and sustainable (D = 0.151, p = .001); there is a significant responsibility of Accountants in ensuring sustainable consumption and production patterns (D = 0.178, p = .000). Based on the finding, it was recommended that Accountants should help in reducing waste generation through prevention, reduction and recycling and reuse of waste. more...

Social inequality, poverty, and unemployment have now become serious problems experienced by the Indonesian state. The role of social entrepreneurs here is very important to be able to solve the problems of social inequality, poverty, and unemployment that occur in Indonesia. This study looks at how the dimensions or components of social entrepreneurial orientation (social vision, social proactiveness, innovation, and risk-taking motives) can influence or encourage a person's social entrepreneurial attitudes and intentions. This study uses a quantitative approach and a data collection strategy with an electronic questionnaire, using a non-probability sampling strategy, namely purposive sampling. The number of samples in this study were 185 respondents. The data that has been obtained was then analyzed using the CB-Structural Equation Model with the SPSS AMOS version 26 analysis tool. This study found that there were 5 supported hypotheses and 4 unsupported hypotheses. This research also provides theoretical implications, managerial implications, and suggestions for further research. more...

Pidana tambahan adalah pidana yang hanya dapat dijatuhkan di samping pidana pokok, Penjatuhan pidana tambahan sifatnya fakultatif namun menjatuhkan pidana tambahan tidak boleh tanpa dengan menjatuhkan pidana pokok, sehingga harus bersama-sama. Kebiri kimia merupakan salah satu contoh dari pidana tambahan yang ada di Indonesia, kebiri kimia merupakan tindakan penyuntikan cairan kimia dimana menyebabkan hormon testosteron melemah dan dapat menimbulkan kerusakan pada fungsi organ tubuh yang lainnya. Diperbolehkannya kebiri kimia bagi pelaku kekerasan seksual pada anak menimbulkan perdebatan di kalangan masyarakat karena dianggap tidak menghargai kesempatan manusia untuk mempertahankan kehidupannya dan keturunannya. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan pidana tambahan kebiri kimia bagi pelaku kekerasan seksual terhadap anak ditinjau dari tujuan pemidanaan dan hak asasi manusia (HAM) dan bagaimana penerapan pidana tambahan kebiri kimia bagi pelaku kekerasan seksual terhadap anak. more...

This study identified the practices, issues and concerns, and key elements of a succession planning model for academic heads for the five private sectarian schools in the Philippines. It was conducted in school year 2018-2019, and participated by fifty-eight (58) religious administrators and lay academic heads and teachers Using the key features of participatory method, workshops, focus group discussion, and interviews were conducted for data gathering. The results showed that the practices in the selection and appointment of academic heads were administration’s preference, and criteria for selection and appointment of academic heads. From these practices, the issues and concerns that emerged were objectivity of decision, professional growth, spirituality and culture, and motivation. The elements of succession planning which are vision-mission, spirituality and culture, institutional policies, processes, and procedures, and professional growth were identified based on the practices, and issues and concerns. From these data, the succession planning model for academic heads was developed. The steps in the succession planning are understand the school organizational culture, build a shared vision, set and implement policies and leadership standards, provide personal and moral development programs, provide leadership development programs, and select and appoint academic heads. All policies and programs of the succession planning model must be anchored on the vision-mission of the schools. The faith and spiritual development programs (for private sectarian schools) or the personal and moral development programs (non-sectarian and public schools) are important in the preparation and appointment of future academic heads. more...

Energy efficiency and environmental sustainability are important aspects in ship design and operation. Hull-shape optimization, hull cleaning and coating, and the use of appendages are, among others, well-known efforts to reduce ship fuel consumption. Regarding energy efficiency and environmental sustainability, it is possible to effectively reduce the resistance of an existing catamaran by retrofitting a foil system to it. In this study, a foil system is designed and retrofitted to a catamaran to reduce its total resistance. Reynolds-averaged Navier-Stokes simulations, utilizing k-w SST turbulence model, were performed to study the effects of the foil system on the vessel’s total resistance. Free surface effects were modelled, i.e., the generation of waves due to the vessel’s movement on the water surface. The foil system affects the wetted surface area, running sinkage and trim, and the wave pattern generated by the vessel, which ultimately affect the vessel’s total resistance. At relatively low speeds (Fr < 0.7), an increase of the total resistance, reaching a value of approximately 11%, was observed due to the foil system. However, at higher speeds (Fr > 0.7), the foil system decreases the total resistance, reaching a value of approximately 32% at the service speed (Fr = 1.24). The 32% resistance reduction at the service speed is promising in view of the intended purpose of the foil system as an energy saving device. more...

Purpose of the study:At the backdrop of the third sustainable development goal, Kenya’s infant mortality rate is 36 while that of Kakamega is 37. This study assessed the effect of distance covered to the nearby medical facility on the death of infants in rural and urban areas of Kakamega Central Sub-County, Kakamega County, Kenya. Data and Methods:A cross-sectional research design was employed to collect data from a sample of women population within childbearing ages of 15 to 49 years in Kakamega Central Sub-County. Analyses were done on the Statistical Package for Social Sciences computer program at descriptive and inferential levels. Results:Straight-line distance covered to the nearby medical facility was significantly related to urban neonatal mortality. A straight-line distance of 1.1 to 3.9 kilometres from one’s residence to the nearby medical facility had a 1.127 higher likelihood of neonatal mortality in comparison to an at most 1 kilometre straight-line distance. Further, an increase in travel-time was associated with an increase in the likelihood of infant mortality. The adjusted odds ratios of infant mortality increased by 167.2 percent and 643.6 percent for a 30 minutes’ and 60 minutes’ increase in travel time in urban and rural areas, respectively. Conclusion:Straight-line distance influenced infant mortality in urban areas but not rural areas. Travel-time influenced both rural and urban infant mortalities. There is need observe equitable geospatial distribution of medical facilities and proper equipment of the same in Kakamega Central Sub-County in order to observe the acceptable density of medical facilities in correspondence with the population. more...

Background: oestrogen receptor positive/ human epidermal growth factor receptor positive (ER+/HER2+) breast cancers (BCs) are less responsive to endocrine therapy than ER+/HER2- tumours. Mechanisms underpinning the differential behaviour of ER+HER2+ tumours are poorly characterised. Our aim was to identify biomarkers of response to 2 weeks’ presurgical AI treatment in ER+/HER2+ BCs. Methods: all available ER+/HER2+ BC baseline tumours (n=342) in the POETIC trial were gene expression profiled using BC360™ (NanoString) covering intrinsic subtypes and 46 key biological signatures. Early response to AI was assessed by changes in Ki67 expression and residual Ki67 at 2 weeks (Ki67 2wk). Time-To-Recurrence (TTR) was estimated using Kaplan-Meier methods and Cox models adjusted for standard clinicopathological variables. New molecular subgroups (MS) were identified using consensus clustering. Findings: HER2-enriched (HER2-E) subtype BCs (44.7% of the total) showed poorer Ki67 response and higher Ki67 2wk (p2wk. Five new MS that were associated with differential response to AI were identified. HER2-E had significantly poorer TTR compared to Luminal BCs (HR 2.55, 95% CI 1.14–5.69; p=0.0222). The new MS were independent predictors of TTR, adding significant value beyond intrinsic subtypes. Interpretation: our results show HER2-E as a standardised biomarker associated with poor response to AI and worse outcome in ER+/HER2+. HRD, TP53 mutational score and immune-tumour tolerance are predictive biomarkers for poor response to AI. Lastly, novel MS identify additional non-HER2-E tumours not responding to AI with an increased risk of relapse. Funding: Cancer Research UK (CRUK/07/015). more...

Telehealth uses interactive technology and telecommunication to provide health care and share medical knowledge between the users. Information is transferred from one site to another electronically. Telehealth enables physicians to access the integrated electronic medical records in treating patients. Telehealth can be used for diagnostic, therapeutic, and preventive measures and self-education and self-monitoring of patients' health. Telehealth enables users to interact collaboratively with each other. Telehealth enables multiple medical specialties in providing health care services to a more significant population of patients. Telehealth is also a cost-effective method in providing health care services in both urban and rural areas. Telehealth may be an answer to problems associated with poverty, rural areas, and lack of medical personnel. The purpose of this article is to give insights into the use of telehealth in multiple medical specialties and its positive outcomes.Telehealth memanfaatkan teknologi dan telekomunikasi yang interaktif untuk memberikan akses pelayanan kesehatan dan berbagi pengetahuan seputar dunia medis bagi penggunanya. Informasi ditransfer dari satu situs ke situs lain secara elektronik. Telehealth memungkinkan dokter untuk mengakses catatan medis elektronik terintegrasi saat merawat pasien. Telehealth dapat digunakan untuk tindakan diagnostik, terapeutik, pencegahan serta pendidikan dan pemantauan mandiri bagi para pasien. Telehealth memungkinkan pengguna untuk berinteraksi secara kolaboratif satu sama lain. Telehealth juga memungkinkan beberapa spesialisasi medis dalam memberikan layanan perawatan kesehatan kepada populasi pasien yang lebih banyak. Telehealth juga merupakan metode yang hemat biaya dalam menyediakan layanan perawatan kesehatan di daerah perkotaan dan pedesaan. Telehealth dapat menjadi jawaban atas masalah yang terkait dengan kemiskinan, daerah pedesaan, dan kurangnya tenaga medis. Tujuan artikel ini adalah untuk memberikan wawasan tentang penggunaan telehealth dalam berbagai spesialisasi medis dan hasil positifnya. more...

Differences in opacity between wells of a microtitre plate containing different volumes of inoculated growth medium reflected planktonic growth without any contribution from cells attached at the well surface. Simple algebra and a knowledge of the dependence of optical density upon sample path length (volume) for suspensions of differing cell density enables the generation of growth curves for attached populations (biofilms). In this manner, minimum inhibitory concentrations (MICs) were determined at various stages of growth (0-20 h), both for cells growing attached to the bases of the plate wells and, simultaneously, for cells growing in suspension above them. Biocides included cetrimide, polyhexamethylene biguanide, peracetic acid, phenoxyethanol and chloroxylenol. Results, expressed as planktonic:biofilm MIC ratios, showed susceptibility to change, not only as a function of attachment and biofilm formation, but also with respect to the nature of the chemical agent. In some instances, changes in susceptibility greater than twofold occurred immediately on attachment and could occur in the presence of biocide concentrations which exceeded the MIC. more...

A method for obtaining a quantitative measure of the relative weight of each individual item of evidence in a digital forensic investigation by means of a Bayesian network is described. The resulting evidential weights can then be used to determine a near-optimal cost-effective triage scheme for the investigation in question. more...