Факторы вооруженного вмешательства: введение в базу данных

The study aimed to elucidate the extent of accountants' adherence to legal and ethical factors, understand the psychological state of the auditor, explore the impact of regulations governing the auditing profession, and delineate the effect of psychological and ethical factors on the auditor's behavior. The study also sought to gather opinions from auditors, academics, and educators at the University of Baghdad regarding legal, ethical, and psychological factors within the profession. The study found significant correlations between legal, ethical, and psychological factors, and accounting manipulations. There was a statistically significant relationship between legal factors and accounting manipulations, with a correlation coefficient of (0.383) at a significance level of less than (0.01). Similarly, a significant relationship was found between ethical factors and accounting manipulations, with a correlation coefficient of (0.416) at a significance level of less than (0.01). Moreover, a significant relationship was established between psychological factors and accounting manipulations, with a correlation coefficient of (0.659) at a significance level of less than (0.01). The study recommends providing objective solutions to contribute to identifying the reasons for committing manipulation within organizations. It emphasizes the need to implement financial statement analysis techniques as a means of detecting manipulation and underscores the importance of legal actions (civil and criminal) related to filing claims in court, and preserving and protecting evidence. Additionally, auditors should act impartially, separating personal interests from their supervisory role.

Exploring evidence-based practice research

<p>The development of smart cities has been gaining attention not only in India but across borders. The development of these cities is supposed to bring India as a smart India in the global market. With all odds in favor; these projects are not gaining their expected on-time results. This has motivated us to think that there are loopholes that are putting hindrance to smart cities development. The aim of this study is to identify and prioritize mathematically the key barriers using the neutrosophic PESTEL analysis technique. An extensive literature survey of the problem provides a lot of factors which are categorized in six main factors such as social, political, legal, ethical and technological factors. Present work using neutrosophic PESTEL analysis finds that social and political factors with 93% and 83% are the key barriers to the development of smart cities in India. Other factors such as Technological and economic factors come at second position securing percentage 75% and 60% respectively. Environmental and legal factors come at last securing 49% and 43% respectively. The research’s main focus is to identify and prioritize quantitatively the most important barriers which come into smart cities development in India. This research in many ways would aid the Government agencies and policymakers to prioritize the key barriers at an early stage so that the development may take place as expected and get completed within the stipulated time frame.</p>

Implementation science and breast cancer control: A Breast Health Global Initiative (BHGI) perspective from the 2010 Global Summit

Guest editorial: What's common with qualitative nursing research these days?

A case study is expected to capture the complexity of a single case, which should be a functioning unit, be investigated in its natural context with a multitude of methods, and be contemporary. A case study and, normally, history focus on one case, but simultaneously take account of the context, and so encompass many variables and qualities. When a physical artefact is the case the gap between case study and history tends to diminish and case studies often become more or less historical case studies. Case study methodology also bridges the gap between quantitative and qualitative methods in the social sciences. Still the different concepts of validation in quantitative and qualitative research sometimes create confusion when they are combined, as they often are in case studies. The case might be studied with an intrinsic interest in the case as such, or with an interest in generalising. When a generalisation is based on the deductive principle, the procedure of testing hypothesis is used. A second mode of generalisation is inductive theory-generation, or conceptualisation. The third mode depends on the principle of abduction. Abduction is the process of facing an unexpected fact, applying some rule and, as a result, positing a case that may be. But there are two kinds of abduction: One is when a case is created from a few facts; for instance, historical data or clues. The other is operative when generalisations are made from known cases and applied to an actual problem situation by making appropriate comparisons. This is also called naturalistic generalisation. In a case study, the different modes of generalisation are often combined. The conclusion is that case studies has the potential for further development through the mastery of the combination on different levels of techniques, methodologies, strategies, or theories, like; the combination of case study and history, which is important when the case is an artefact; the combination of differing quality standards in qualitative and quantitative research, which are difficult to codify; and the combination of different modes of generalisation.

The main task of the modern Russian state is the protection and protection of life, health and legitimate interests of citizens. The implementation of this task is partly achieved by means of the criminal punishment system, which is influenced by various factors. The article deals with political factors that are caused by the peculiarities of the organization of political power and legal factors as a legal form of the implementation of public relations in various spheres of life in the conditions of martial law. The purpose of the study is to analyze how political and legal factors influence the formation of the system of criminal penalties under martial law. The methods of comparison and analysis were used in the work. In conclusion, the author comes to the conclusion about the strong influence of the martial law regime on legal and political factors, under the influence of which, in turn, the system of criminal penalties is formed.

BackgroundIn-service training is critical for achieving organizational goals and developing the health workforce. Therefore, this study aimed to identify contextual factors that significantly impact the implementation of in-service training policies for the health workers.MethodsThis study employed an inductive qualitative approach, utilizing semi-structured interviews as the data collection method. The target group consisted of human resources managers and experts. Purposeful sampling was conducted using the snowball method. A total of 23 interviews were conducted, and data saturation was achieved. Framework analysis was performed using MAXQDA10 software to analyze the data. To enhance the credibility of the findings, interview transcripts, and the initially extracted codes were shared with participants for verification. Additionally, various methods were employed to ensure the accuracy and reliability of the data, including seeking input and additional comments from two colleagues and one expert familiar with qualitative research, as well as sending the interview transcripts and extracted codes to each participant for correction during the data collection phase.ResultsThe analysis of the data identified seven themes and 16 subthemes related to the implementation of in-service training for healthcare workers. These themes include social factors, personal characteristics, economic and political factors, crises and epidemics, organizational factors, and legal factors. Social factors, such as social crises and demographic characteristics, can affect the type of training provided. Personal characteristics, including motivation, age, job position, and gender, can influence the implementation of training. Political and economic factors, such as government policies and budget constraints, also play a role. Crises and epidemics present opportunities for relevant training. Organizational factors, such as top management commitment and organizational culture, determine the success of training. Legal factors, including restrictive laws and incentives, impact the implementation of training.ConclusionsThe implementation of policies cannot be considered in isolation from contextual factors. Therefore, decision-makers and policymakers should thoroughly identify and analyze the relevant contextual factors when formulating and implementing policies. This approach will enable them to make informed decisions based on the specific context.

Our scoping review aims to assess what legal, ethical, and socio-technical factors contribute to or inhibit the success of national eHealth system implementations. In addition, our review seeks to describe the characteristics and benefits of eHealth systems. We conducted a scoping review of literature published in English between January 2000 and 2020 using a keyword search on 5 databases: PubMed, Scopus, Web of Science, IEEEXplore, and ProQuest. After removal of duplicates, abstract screening, and full-text filtering, 86 articles were included from 8276 search results. We identified 17 stakeholder groups, 6 eHealth Systems areas, and 15 types of legal regimes and standards. In-depth textual analysis revealed challenges mainly in implementation, followed by ethico-legal and data-related aspects. Key factors influencing success include promoting trust of the system, ensuring wider acceptance among users, reconciling the system with legal requirements, and ensuring an adaptable technical platform. Results revealed support for decentralized implementations because they carry less implementation and engagement challenges than centralized ones. Simultaneously, due to decentralized systems' interoperability issues, federated implementations (with a set of national standards) might be preferable. This study identifies the primary socio-technical, legal, and ethical factors that challenge and contribute to the success of eHealth system implementations. This study also describes the complexities and characteristics of existing eHealth implementation programs, and suggests guidance for resolving the identified challenges.

Are we overlooking the qualitative ‘look' of obesity?

We are flooded with a wave of writings on causality in the social sciences during the last decades. The same holds for the relationship between quantitative and qualitative research in the social sciences. An enormous amount of texts appears on (causality in) qualitative research, mostly in a controversy with quantitative research. These writings induced us to develop the thesis of “unity in diversity”, i.e., that there is no difference “in principle” between causality in qualitative and quantitative research, because both are supported by what I will call an “experimental logic”. In developing this thesis a plea is being made for going back to the sources. A historical overview of theories of causality is presented, which develops into two prominent views: INUS-causation and causal realism. A historical framework is also outlined for the opposition between quantitative and qualitative research, in which French positivism and British empiricism are opposed to German neo-kantianism and neo-hegelianism. After having developed the thesis of “unity in diversity” for this historical framework, the same is being done for the recent literature: “mixed methods research”, the book DSI of KKV, the reactions of David Collier and “QCA” of Charles Ragin. At the end the question of small-n research and the case n = 1 is examined.

Translating Quantitative Methods for Qualitative Researchers: The Case of Selection Bias

Attention to rigour, from the identification of the problem to the dissemination of the findings, is essential in all qualitative research. In this paper, research carried out in Ghana in 1999 is used to highlight methodological issues in relation to rigour in international qualitative nursing research. The purpose of this paper is to review the literature in relation to rigour in qualitative research, highlight the methodological decisions enhancing rigour during this research project, and describe the criteria used to assess rigour during the research process. A participatory action research design was used to explore the cultural, social, economic, and political factors that influenced Ghanaian women's vulnerability to HIV infection. Collaboration with participants and partnerships with key professionals were integral to the design of the study. Participatory action research provided a flexible, socially, and culturally adaptable framework to guide this international research project. Prior to the initiation of international research it was essential to establish the relevance and feasibility of the proposed project. This international research project posed additional methodological challenges to the establishment of rigour. Patience, flexibility and sensitivity were required of the researcher to overcome these challenges. Collaboration with participants and with culture-specific 'experts' may be key to culturally competent scholarship, particularly in unfamiliar settings.

Since the early 2000s, qualitative research (QR) emerged as an interpretive approach and has gained increasing interest in education in China, while it is deeply rooted in Chinese intellectual history. Indigenously, the concept of QR methodology sought to explore the richness, depth, and complexity of phenomena, which was a way to gain insights through discovering meanings by improving the comprehension of the whole overall. In the 1920s, pioneering intellectuals promoted Western education or new education in the New Culture Movement (around the time of the May 4 Movement in 1919), led by Hu Shih, Chen Tuhsiu, Li Tachao, and others. They actively advocated democracy and science. The May 4th Campaign dealt a heavy blow to the traditional rituals that ruled China for more than 2,000 years. It has inspired people’s democratic consciousness and promoted the development of modern science in China. Quantitative research, like statistical methods, was introduced in the field of education. With the development of theories and methods of probabilistic statistics for studying randomness, small sample theory, statistical estimation, and statistical tests were widely introduced in the 1940s. In the upcoming decades, for many, quantitative research evoked a strong allegiance in academia, particularly in education, since it was considered to be based on a belief in science, perhaps more so than what many considered qualitative research in China. Actually, the relationship between qualitative and quantitative research in education has been fraught with misunderstanding, confusion, and tension in China. After the 1990s, QR, which has been primarily advocated by Western researchers, has also grown in importance in educational and cultural studies in China as a methodological approach to research that aligns in important ways with quantitative research. Thus, internal tensions within the field of education have also emerged. Yet, though both approaches vary and have distinct genealogies and commitments, QR may be seen as a broad methodological genre in which open-ended interviews, participatory and non-participation observation, literature analysis, case studies, and other methods of social phenomena engage in long-term, in-depth, and meticulous studies. Such critically oriented QR has important implications for educational research.

This study focuses on Widya Erti Indonesia (WEI), a non-profit organization working in the field of sustainable rural development. The research aims to analyze the internal and external factors influencing WEI’s ability to maintain program effectiveness, scale its operations, and respond to the evolving development landscape in Indonesia. The central issue addressed in this research is how WEI can strategically strengthen its position, given the limitations in internal resources and the complexity of external demands. These issues are particularly relevant as development funding structures shift, climate risks grow, and expectations for nonprofit accountability increase. The objectives of the study are threefold: (1) to identify WEI’s internal strengths and weaknesses, (2) to examine external opportunities and threats and (3) to formulate strategic planning to enhance to ensure its long-term sustainability and increase its impact on rural communities. This qualitative descriptive research employs SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to assess internal and external organizational conditions. It is complemented by the STEEPLE framework (Social, Technological, Economic, Environmental, Political, Legal, and Ethical factors) to provide a broader analysis of the external macro-environment affecting WEI’s strategic positioning. Data were collected through focus group discussions (FGDs), key informant interviews, and literature review of donor trends, regulatory changes, and industry reports. To address these challenges, the study recommends three priorities: strengthening governance and systems, diversifying funding, and scaling up community-based approaches. Through partnerships and improved accountability, WEI can achieve greater sustainability and social impact in the next five years.