The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing ...accounting methods. Research based on these hypotheses has revealed the main types of financial information manipulation - earnings management and creative accounting. After conducting the analysis of scientific sources, the article presents the definitions of earnings management and creative accounting of various authors, distinguishes the types of earnings management – accrual-based earnings management and real earnings management. After analyzing the manipulation methods indicated in the literature, a comprehensive list of profit management and creative accounting methods are presented. The methods are structured and classified according to their compliance with accounting standards, types of profit management and their impact on accounting areas. The provided list and classification of methods is useful in a scientific sense for further research on this phenomenon.
Pain in the immediate postoperative period following total joint arthroplasty is influenced by various patient factors, including major depressive disorder (MDD). Therefore, this study aimed to ...compare the patient perception of pain and opioid consumption between patients with and without MDD who received either a total knee arthroplasty (TKA) or total hip arthroplasty (THA). Specifically, we compared (1) pain intensity, (2) lengths of stay, (3) opioid consumption, and (4) patient perception of pain control.
We reviewed our institutional Press Ganey database to identify patients with a diagnosis of MDD who received a THA (n = 48) and TKA (n = 68) between 2012 and 2016. An independent samples t-test and chi-square analyses were conducted to assess continuous and categorical variables, respectively. Analysis of covariance assessed the effects of depression on postoperative pain intensity. Mixed-design analysis of variance assessed the difference in opioid consumption between groups.
Patients with MDD who received THA or TKA demonstrated a higher mean pain intensity score when compared to those without MDD; however, this was not statistically different (235.6 vs 207.7; P = .264 and 214.8 vs 185.1; P = .055, respectively). Patients with MDD who received THA or TKA consumed more opioids when compared to those without MDD (P = .048 and P = .038, respectively).
Patients with MDD undergoing total joint arthroplasty consume more opioids compared to their matched cohort during the immediate postoperative period. Identifying patient-specific factors, such as MDD, could help arthroplasty surgeons modulate patients’ course of recovery. These findings warrant more cooperation between arthroplasty surgeons and primary care providers to optimize outcome.
Pests can damage your home and harm your health. Two important ways to reduce pest entry into your home are frequent inspections and proper landscaping practices. To ensure complete success, ...Integrated Pest Management (IPM) program must be implemented. IPM resources for common landscape pests are provided at the end of this publication for further information and convenience. This publication is intended for homeowners, Extension professionals, and anyone interested in preventing pests from entering the built environment.
In this study we conducted performance assessments in 62 childcare centers and surveyed 232 teachers and aides, to examine the extent to which workers crafted their jobs and how such crafting ...affected classroom quality. Results show that individual and collaborative job crafting are distinct constructs; work discretion is related to both; and collaborative crafting is positively related to performance, particularly for less experienced teachers. Further, collaborative crafting is associated with stronger satisfaction and commitment and, for better teachers, stronger job attachment. We demonstrate that organizational research can contribute to the public interest via policy designs for high-quality early education.
This study proposes that promarket reforms positively affect firms' profitability in developing countries because the accompanying improvements in external monitoring decrease firms' agency costs. We ...also argue that firms benefit unequally from promarket reforms because their agency problems are affected differently, proposing that promarket reforms improve profitability more for domestic state-owned and domestic private firms than for subsidiaries of foreign firms. Analyses of the 500 largest firms in Latin America from 1989 to 2005 support the arguments, suggesting that, contrary to the views of many critics of globalization, domestic firms are the main beneficiaries of promarket reforms in developing countries.
항공기 착륙 시에는 정해진 절차에 따라 접근이 이루어진 다음, 활주로 중심선과 정렬하여 착륙하게 된다. 하지만 공항의 상황, 주변 항공기의 상황, 또는 관제사의 지시 등에 따라 빈번한 레이더 벡터링이 일어나기 때문에, 교통 흐름을 파악하거나, 비행 안전성을 파악하기 위해서는 항공기의 접근 패턴을 인지할 필요가 있다. 또한 최종 접근 시 활주로 중심선과 ...정렬하는 과정에서 과이탈이 발생하는 경우가 있는 데, 이는 이후 불안정 접근 등과 같이 보다 위험한 상황을 초래할 수 있다. 본 논문에서는 클러스터링 기법을 이용하여 접근 구간에서의 항공기 궤적들의 패턴을 추출하였다. Gaussian Mixture Model(GMM)을 이용하여 김해공항 접근 항공기 궤적에 대한 클러스터링을 진행하였으며, 2019년 1년간 김해공항으로 착륙한 항공기의 데이터를 이용하였다. 클러스터 별 centroid 값을 이용하여, 총 86개의 접근 궤적 패턴을 추출하였다. 그 후 각 클러스터 내 항공기 중 최종 접근시 과이탈하는 항공기를 탐지하여 확률 분포를 계산하였다.
When an aircraft is landing, it is expected that the aircraft will follow a specified approach procedure and then land at the airport. However, depending on the airport situation, neighbouring aircraft or the instructions of the air traffic controller, there can be a deviation from the specified approach. Detecting aircraft approach patterns is necessary for traffic flow and flight safety, and this paper suggests clustering techniques to identify aircraft patterns in the approach segment. The Gaussian Mixture Model (GMM), one of the machine learning techniques, is used to cluster the trajectories of aircraft, and ADS-B data from aircraft landing at the Gimhae airport in 2019 are used. The aircraft trajectories are clustered on the plane, and a total of 86 approach trajectory patterns are extracted using the centroid value of each cluster. Considering the correlation between the approach procedure pattern and overshoots, the distribution of overshoots is calculated.
Hospital as one of health public services institution on delivering health services supported by multidiscipline professions that have diversity of personality. Personality is one of factor ...contributed in triggering interpersonal conflict at workplace. There are five interpersonal conflict managements commonly used, namely ; integrating, obliging, dominating, avoiding dan compromising. Research was conducted on March 2015 at Eye Specialist Hospital South Sumatera Province which 75 respondens as samples of the reaserch. The objectives of this reaserch to explore differences among type A and B personality toward interpersonal conflict management in the hospital. Cross Sectional Study as design of the reaserch with Manova and Post Hoc test analyisis. From this reaserch found that type A personality is dominant personality of employee, and dominant interpersonal conflict management is integrating style. Based on the risult of Post Hoc analysis shown that significant difference between type A and B personality towrad management conflict of interpersonal found on obliging style with P value 0,000 < 0,05, for other management conflict style was not found.
The management weakness of facilities and infrastructure in implementing the application of the State Property Management Information System (SIMAK BMN) is the cause of lack of optimal management of ...facilities or infrastructure or the application of SIMAK BMN by the school principal in empowering education staff and stakeholders within the madrasa. The purpose of this study was to describe the management of application-based infrastructure and State-Owned Management Information System (SIMAK BMN). The approach used in this study was qualitative research with a type of case study research. The stages in this study consisted of field, field and data processing. Data analysis takes place together with the process of collecting data, reducing data, presenting data, and drawing conclusions/verification. The results obtained in this study were (1) Planning of facilities and infrastructure made by madrasas provides an overview of the planning of needs achieved in the purpose of education; (2) Organizing application-based facilities and infrastructure SIMAK BMN in MTsN 1 Singkawang shoed a positive tendency to implement mechanisms, tasks and organizing functions that are conveyed to all teachers; (3) The implementation of SIMAK BMN application-based facilities and infrastructure at MTsN 1 Singkawang showed a tendency to be less than optimal; (4) Monitoring of application-based facilities and infrastructure SIMAK BMN at MTsN 1 Singkawang showed the tendency to carry out internal reconciliation, external reconciliation and pertangungjawban through semester reports. Therefore, it can be concluded, the management of facilities and infrastructure based on the application of the State Owned Management Information System (SIMAK BMN) at MTsN 1 Singkawang was an attempt to curb the recording of application-based infrastructure through the management of Property Management Information System functions. Country (SIMAK BMN).
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