The 2013 Monitoring Report of Health Literacy Level of Chinese Residents announced by National Health and Family Planning Commission（NHFPC）on February 17,2015 shows that health literacy level of Chinese residents ha...The 2013 Monitoring Report of Health Literacy Level of Chinese Residents announced by National Health and Family Planning Commission（NHFPC）on February 17,2015 shows that health literacy level of Chinese residents had increased to 9.48%,a rise of 0.68percentage point over 8.80% in 2012 and an increase of 3 percentage points over 6.48% in 2008.展开更多
AMYLOIDOSIS is a benign process which can have systemic involvement. Though larynx is the common site of localized amyloidosis in the head and neck region,I it was seldom reported with heterochronous implication of bi...AMYLOIDOSIS is a benign process which can have systemic involvement. Though larynx is the common site of localized amyloidosis in the head and neck region,I it was seldom reported with heterochronous implication of bilateral ventricles. Here we report a case of laryngeal amyloidosis heterochronously localized at bilateral ventricles with tracheobronchial involvement. Combined with our experience we reviewed the literature, and discuss the pertinent managements of this condition.展开更多
The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Conn...The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.展开更多
Objectives:This study aimed to explore the reporting of workplace violence against nurses and the reasons why they did not reported.Methods:A self-designed questionnaire regarding workplace violence and reporting was ...Objectives:This study aimed to explore the reporting of workplace violence against nurses and the reasons why they did not reported.Methods:A self-designed questionnaire regarding workplace violence and reporting was used to conduct a cross-sectional survey on nurses who submitted a manuscript to a Chinese nursing journal from 2016 to 2017.A total of 324 nurses agreed to participate in this study and 266 participants from 165 hospitals in 72 cities returned questionnaires.Results:A total of 172 nurses(64.7%)experienced violent incidents during the past year.Of these incidents,45.5%were reported;and the reporting rate of physical assaults(69.0%)was higher than those of verbal abuse(36.9%),threatening behavior(51.7%),and sexual harassment(60.0%).Formal reporting accounted for 25.4%(15.4%in written form and 10.0%through a computer-assisted reporting system).Almost half of the nurses(49.6%)stated that the hospital had no reporting system or they were uncertain about the reporting system.For reasons of not reporting,51.9%of the nurses were unware of how and what types of violence to report,and 50.6%of the nurses believed that the hospital paid greater attention to patients rather than staff.Conclusions:A clear definition of workplace violence and reporting procedures,establishment of a facile system for reporting,and supervisory support following a reporting are urgently required.展开更多
This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for ...This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.展开更多
How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through tr...How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
The primary objective of the study was to evaluate baseline patient perception on single versus multiple community pharmacy systems. The secondary objective was to determine effects of a pharmacist provided educationa...The primary objective of the study was to evaluate baseline patient perception on single versus multiple community pharmacy systems. The secondary objective was to determine effects of a pharmacist provided educational intervention on perception of using a single community pharmacy system. This was a prospective survey based study implemented in a single grocery store chain pharmacy and one location of a large retail pharmacy. An anonymous pre-survey was administered to eligible patients. The primary investigator then delivered a brief educational intervention followed by an anonymous post survey. This aimed to determine if there was a change in perception of components assessed in the pre-survey. Data analysis was performed using descriptive statistics. Subjects reported using approximately 1.5 pharmacies. Major reasons included cost, location, and immunizations. 63% of subjects answered that their pharmacist will not have an accurate medication list when using multiple pharmacies, however, 92% of subjects responded that the pharmacist should be aware of all medications they take. Education on multiple pharmacy use may help protect against its risks. Cognizance of medications filled at other pharmacies and close communication between patients and pharmacists may help foster pharmacist-patient relationships while reducing the risk of multiple pharmacy use.展开更多
文摘The 2013 Monitoring Report of Health Literacy Level of Chinese Residents announced by National Health and Family Planning Commission（NHFPC）on February 17,2015 shows that health literacy level of Chinese residents had increased to 9.48%,a rise of 0.68percentage point over 8.80% in 2012 and an increase of 3 percentage points over 6.48% in 2008.
基金Supported by Zhejiang Province Welfare Technology Applied ResearchProgram(2012C33096)
文摘AMYLOIDOSIS is a benign process which can have systemic involvement. Though larynx is the common site of localized amyloidosis in the head and neck region,I it was seldom reported with heterochronous implication of bilateral ventricles. Here we report a case of laryngeal amyloidosis heterochronously localized at bilateral ventricles with tracheobronchial involvement. Combined with our experience we reviewed the literature, and discuss the pertinent managements of this condition.
文摘The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.
文摘Objectives:This study aimed to explore the reporting of workplace violence against nurses and the reasons why they did not reported.Methods:A self-designed questionnaire regarding workplace violence and reporting was used to conduct a cross-sectional survey on nurses who submitted a manuscript to a Chinese nursing journal from 2016 to 2017.A total of 324 nurses agreed to participate in this study and 266 participants from 165 hospitals in 72 cities returned questionnaires.Results:A total of 172 nurses(64.7%)experienced violent incidents during the past year.Of these incidents,45.5%were reported;and the reporting rate of physical assaults(69.0%)was higher than those of verbal abuse(36.9%),threatening behavior(51.7%),and sexual harassment(60.0%).Formal reporting accounted for 25.4%(15.4%in written form and 10.0%through a computer-assisted reporting system).Almost half of the nurses(49.6%)stated that the hospital had no reporting system or they were uncertain about the reporting system.For reasons of not reporting,51.9%of the nurses were unware of how and what types of violence to report,and 50.6%of the nurses believed that the hospital paid greater attention to patients rather than staff.Conclusions:A clear definition of workplace violence and reporting procedures,establishment of a facile system for reporting,and supervisory support following a reporting are urgently required.
文摘This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.
文摘How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
文摘The primary objective of the study was to evaluate baseline patient perception on single versus multiple community pharmacy systems. The secondary objective was to determine effects of a pharmacist provided educational intervention on perception of using a single community pharmacy system. This was a prospective survey based study implemented in a single grocery store chain pharmacy and one location of a large retail pharmacy. An anonymous pre-survey was administered to eligible patients. The primary investigator then delivered a brief educational intervention followed by an anonymous post survey. This aimed to determine if there was a change in perception of components assessed in the pre-survey. Data analysis was performed using descriptive statistics. Subjects reported using approximately 1.5 pharmacies. Major reasons included cost, location, and immunizations. 63% of subjects answered that their pharmacist will not have an accurate medication list when using multiple pharmacies, however, 92% of subjects responded that the pharmacist should be aware of all medications they take. Education on multiple pharmacy use may help protect against its risks. Cognizance of medications filled at other pharmacies and close communication between patients and pharmacists may help foster pharmacist-patient relationships while reducing the risk of multiple pharmacy use.
