Accounting culture and the quality of financial reporting: Corporate governance as a moderator in Palestinian and Jordanian banking sectors

Thailand has been struggling to eliminate foot-and-mouth disease (FMD) for many years. To combat FMD, dairy farmers are advised to implement biosecurity measures and vaccinate their cattle regularly. Despite taking these precautions, the disease persists, with outbreaks occurring frequently in certain regions. This study aims to determine the knowledge, attitude, and practices (KAP) involved in FMD surveillance and prevention among dairy farmers in endemic areas and identify a causal relationship between them. A cross-sectional survey was conducted from April to May 2023 in 109 dairy farms using questionnaires for data collection. Multiple linear regression analysis and structural equation modeling (SEM) were applied to examine the KAP predictors with process path analysis conducted among significant factors. The results indicated that most dairy farmers demonstrated moderate level of knowledge, attitude, and practice toward FMD surveillance and control for 66.06%, 50.46%, and 54.13% of respondents, respectively. Additionally, a positive relationship was found between knowledge and attitude (β = 1.68, p < 0.05) and between attitude and practices (β = 0.55, p < 0.05). Additionally, educational background had a positive effect on knowledge of FMD (β = 2.54, p < 0.05). Accessibility to FMD information positively enhanced the farmers’ knowledge and attitude (β = 0.89, 1.79, respectively; p < 0.05) toward preventive practices. The results of this study suggest that continuous and regular FMD surveillance and prevention training should be provided for dairy farmers. Furthermore, practically understandable media and appropriately qualified personnel are required to encourage dairy farmers in this area to improve their knowledge and attitude, which would positively impact the quality of FMD preventive practices.

This study aimed to understand the consciousness of gender equality among school-aged children in China and its influencing factors using structural equation modeling to explore the pathways, intensity and group differences among these factors. A cross-sectional survey was conducted using stratified random whole-group sampling of primary school students in grades 1-6 and their parents who met the inclusion and exclusion criteria. In this study, 1,312 valid questionnaires were collected from a total of 1,500 school-aged children in Hunan Province, China (effective response rate of 87.5%). Statistical analysis was conducted using SPSS 26.0 and AMOS 24.0 software. Statistical inference consisted of t-tests, analysis of variance, the LSD test, Pearson correlation analysis, multiple stepwise linear regression analysis and structural equation modeling. School-aged children had the lowest consciousness of gender equality in the area of occupation and relatively higher consciousness in the areas of family and school. Children's age, gender, gender role, parent-child relationship, teacher-student relationship and parents' gender equality consciousness had predictive effects on children's consciousness of gender equality. The structural equation model constructed in this study is applicable to school-aged children of different genders. There was a significant difference in the structural equation modeling for children in different study period groups. In the education process, parents and teachers should attempt to improve their own consciousness of gender equality, integrate the concept of androgynous education, enhance close relationships with children, and adopt appropriate education methods according to the characteristics of different groups of children.

This research to obtain empirical evidence about (1) corporate governance in moderating the influence of KAP reputation on integrity of financial statement , (2) corporate governance in moderating the influence of the audit committee to integrity of financial statement , (3) corporate governance in moderating the influence of auditor switching to integrity of f inancial statements. The object of this research is mining companies on the Indonesia Stock Exchange (BEI) in 2012-2016. In this research there were 42 companies as population, but based on the criteria of only 12 (twelve) companies so there were 60 samples in this research . The method used in this research is purposive sampling method. Data analysis techniques using multiple linear regression analysis model with SPSS 24 tools. The results showed that : (1) corporate governance was not able to moderate the influence of KAP reputation on the integrity of financial statements , (2) corporate governance moderate the influence of the audit committee on the integrity of financial statements, (3) corporate governance was not able to moderate the influence of auditor switching on the integrity of financial statements.

The community resilience measurement throughout the COVID-19 pandemic and beyond -an empirical study based on data from Shanghai, Wuhan and Chengdu

Is psychological flexibility a mediator between perceived stress and general anxiety or depression among suspected patients of the 2019 coronavirus disease (COVID-19)?

To explore the relationship between social support and quality of life (QoL) among family caregivers of persons with severe mental illness (SMI) and examine the mediating roles of care burden and loneliness. A cross-sectional study was carried out between December 2017 and May 2018. A random sample of 256 family caregivers of persons with SMI in rural areas of Sichuan Province, China was recruited for participation. Survey data on socio-demographics, social support, care burden, loneliness, and QoL were collected via in-person interviews. Multiple linear regression analysis and structural equation modeling (SEM) were used to test the hypothesized relationships. The majority (72.7%) of family caregivers of persons with SMI in this study reported having low QoL. Social support was positively associated with QoL and negatively associated with care burden and loneliness. The findings suggested the mediating roles of care burden and loneliness on the association between social support and QoL. The hypothesized model was found to be a suitable model for predicting QoL among family caregivers of persons with SMI. The findings can help inform the design of future interventions aimed at enhancing social support, reducing care burden and loneliness, which may be helpful to improve caregivers' QoL. Future study is required to find a causal path to promote QoL among family caregivers of persons with SMI.

Bu araştırmanın amacı, öğretmen adaylarının özgecilik düzeyleri, öğretmenlik mesleğine yönelik tutumları ve öğretme motivasyonları arasındaki ilişkinin incelenmesidir. Araştırmanın çalışma grubunu Balıkesir Üniversitesi Necatibey Eğitim Fakültesinde 2019-2020 Bahar yarıyılında 3. ve 4. sınıflarda öğrenim gören 542 öğretmen adayı oluşturmuştur. Araştırma modeli olarak ilişkisel tarama modeli benimsenmiştir. Amaçlanan ilişkileri ortaya koymak amacıyla Ümmet, Ekşi ve Otrar (2013) tarafından doktora tezi kapsamında geliştirilen “Özgecilik Ölçeği”, Kauffman, Soylu ve Duke (2011) tarafından geliştirilen ve Türkçeye uyarlama çalışması Güzel-Candan ve Gencel (2015) tarafından gerçekleştirilen “Öğretme Motivasyonu Ölçeği” ve Üstüner (2006) tarafından geliştirilen “Öğretmenlik Mesleğine Yönelik Tutum Ölçeği” ile araştırmacı tarafından katılımcıların demografik özelliklerini belirlemek için geliştirilen “Kişisel Bilgiler Anketi” kullanılmıştır. Çalışmada kullanılan ölçeklerin geçerlikleri ve güvenirlikleri yapılan faktör ve güvenirlik analizleriyle ortaya konmuştur. Araştırma sonucunda öğretmen adaylarının özgecilik, öğretmenlik mesleğine yönelik tutum ve öğretme motivasyonu düzeylerinin yüksek düzeye yakın olduğu görülmüştür. Araştırmada elde edilen diğer bulgulara göre, öğretmen adaylarının özgecilik düzeyleri ile öğretmenlik mesleğine yönelik tutumları ve özgecilik düzeyleri ile öğretme motivasyonları arasında pozitif yönlü zayıf; öğretmenlik mesleğine yönelik tutumları ile öğretme motivasyonları arasında pozitif yönlü orta düzeyde ilişki tespit edilmiştir. Bunun yanı sıra öğretmen adaylarının özgecilik düzeyleri ve demografik değişkenlerin; öğretmenlik mesleğine yönelik tutumlarına zayıf dereceli, öğretme motivasyonlarına ise çok zayıf dereceli etkisinin olduğu saptanmıştır

Association of maternal serum concentration of hydroxylated polychlorinated biphenyls with maternal and neonatal thyroid hormones: The Hokkaido birth cohort study

To expedite the use of evidence-based smoking cessation interventions (EBSCIs) in primary care and to thereby increase the number of successful quit attempts, a referral aid was developed. This aid aims to optimize the referral to and use of EBSCIs in primary care and to increase adherence to Dutch guidelines for smoking cessation. Practice nurses (PNs) will be randomly allocated to an experimental condition or control condition, and will then recruit smoking patients who show a willingness to quit smoking within six months. PNs allocated to the experimental condition will provide smoking cessation guidance in accordance with the referral aid. Patients from both conditions will receive questionnaires at baseline and after six months. Cessation effectiveness will be tested via multilevel logistic regression analyses. Multiple imputations as well as intention to treat analysis will be performed. Intervention appreciation and level of informed decision-making will be compared using analysis of (co)variance. Predictors for appreciation and informed decision-making will be assessed using multiple linear regression analysis and/or structural equation modeling. Finally, a cost-effectiveness study will be conducted. This paper describes the study design for the development and evaluation of an information and decision tool to support PNs in their guidance of smoking patients and their referral to EBSCIs. The study aims to provide insight into the (cost) effectiveness of an intervention aimed at expediting the use of EBSCIs in primary care.

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh tata kelola perusahaan, ukuran dewan komisaris, marjin laba bersih, dan ukuran perusahaan terhadap pengungkapan risiko pada laporan tahunan perusahaan periode 2013-2016. Teori pemangku kepentingan dan teori keagenan digunakan untuk menjelaskan hubungan antar variabel. Pengungkapan risiko dalam penelitian ini menggunakan analisis konten berdasarkan pada identifikasi kalimat pengungkapan risiko dalam laporan tahunan. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda dengan alat model Structural Equation Model (SEM). Hasil penelitian ini menemukan bahwa good corporate governance, ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan risiko, sedangkan profitabilitas berpengaruh negatif dan tidak signifikan terhadap pengungkapan risiko. Penelitian ini mampu memberikan informasi bagi investor untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan risiko perusahaan.

Introduction The COVID-19 pandemic has had profound impacts on multiple aspects of human life, including public health, economic stability, and education systems worldwide. During the Omicron variant-led wave, Bangladeshi university students faced significant disruptions, such as delays in graduation and limited opportunities for income-generating activities. This study offers a new attempt to investigate the psychological stress experienced by Bangladeshi university students and the sources of that stress. Methods A cross-sectional study was conducted using multiple linear regression analysis and Partial Least Squares Structural Equation Modeling (PLS-SEM). Socioeconomic and psychological characteristics were included as independent variables to assess their relationship with psychological stress. Results The findings reveal that relationship issues, scholastic delays, lack of recreation, and poor internet connectivity are significant contributors to psychological stress among university students. Relationship complications emerged as the strongest predictor (β= 0.413, p < 0.001), followed by scholastic delays (β= 0.286, p = 0.010), lack of recreation (β= 0.118, p = 0.032), and poor family harmony (β= 0.114, p = 0.024). Discussion This study represents one of the first systematic efforts to examine the psychological stressors of university students in Bangladesh. The results highlight the multidimensional nature of student stress and emphasize the urgent need for targeted interventions from both governmental and non-governmental organizations. The insights also have broader implications for understanding student mental health in other developing countries facing similar socioeconomic and infrastructural constraints.

Based on comprehensive social survey data from several universities in Chongqing, this study uses multiple linear regression analysis and structural equation modeling to explore the influence mechanism of environmental awareness on university students’ environmental protection behaviors. Environmental awareness is divided into four dimensions: environmental concern, environmental risk perception, environmental efficacy, and personal norms. The direct and indirect effects of these dimensions on private and public sphere pro-environmental behaviors are examined separately. The results indicate that environmental concern directly affects university students’ private and public sphere environmental protection behaviors. Environmental risk perception has a significant positive driving effect on private sphere environmental protection behaviors, while personal norms have a significant negative impact on private sphere environmental protection behaviors. Environmental efficacy and personal norms have significant negative effects on public sphere environmental protection behaviors.

Contents: Acknowledgements Introduction Jeremy Moon, Marc Orlitzky and Glen Whelan PART I THE EMERGENCE OF ETHICAL CORPORATE GOVERNANCE CONCERNS 1. J. Maurice Clark (1916), 'The Changing Basis of Economic Responsibility' 2. E. Merrick Dodd, Jr. (1932), 'For Whom are Corporate Managers Trustees?' 3. A.A. Berle, Jr., (1932), 'For Whom Corporate Managers Are Trustees: A Note' 4. Joseph L. Weiner (1964), 'The Berle-Dodd Dialogue on the Concept of the Corporation' PART II THE MANAGERIAL REVOLUTION 5. Adolf A. Berle (1965), 'The Impact of the Corporation on Classical Economic Theory' 6. Eugene F. Fama and Michael C. Jensen (1983), 'Separation of Ownership and Control' 7. James H. Davis, F. David Schoorman and Lex Donaldson (1997), 'Toward a Stewardship Theory of Management' PART III SHAREHOLDERS, STAKEHOLDERS AND MANAGERIAL DUTIES 8. William M. Evan and R. Edward Freeman (1988), 'A Stakeholder Theory of the Modern Corporation: Kantian Capitalism' 9. John Hendry (2001), 'Missing the Target: Normative Stakeholder Theory and the Corporate Governance Debate' 10. Ian Maitland (2001), 'Distributive Justice in Firms: Do the Rules of Corporate Governance Matter?' 11. Alexei M. Marcoux (2003), 'A Fiduciary Argument Against Stakeholder Theory' 12. Richard Marens and Andrew Wicks (1999), 'Getting Real: Stakeholder Theory, Managerial Practice, and the General Irrelevance of Fiduciary Duties Owed to Shareholders' 13. David Lea (2004), 'The Imperfect Nature of Corporate Responsibilities to Stakeholders' PART IV COMPARATIVE AND GLOBAL PERSPECTIVES 14. Ruth V. Aguilera and Gregory Jackson (2003), 'The Cross-National Diversity of Corporate Governance: Dimensions and Determinants' 15. Lori Verstegen Ryan (2005), 'Corporate Governance and Business Ethics in North America: The State of the Art' 16. Josef Wieland (2005), 'Corporate Governance, Values Management, and Standards: A European Perspective' 17. Martin Rhodes and Bastiaan van Apeldoorn (1998), 'Capital Unbound? The Transformation of European Corporate Governance' 18. David Kimber and Phillip Lipton (2005), 'Corporate Governance and Business Ethics in the Asia-Pacific Region' 19. G.J. Rossouw (2005), 'Business Ethics and Corporate Governance in Africa' 20. Mauro F. Guillen and Mary A. O'Sullivan (2004), 'The Changing International Corporate Governance Landscape' PART V ALTERNATIVE PERSPECTIVES AND NEW DIRECTIONS 21. Gerald F. Davis (2005), 'New Directions in Corporate Governance' 22. Matthias Benz and Bruno S. Frey (2007), 'Corporate Governance: What Can We Learn from Public Governance?' 23. Thomas Clarke (2007), 'The Materiality of Sustainability: Corporate Social and Environmental Responsibility as Instruments of Strategic Change?' 24. John Roberts (2001), 'Corporate Governance and the Ethics of Narcissus' 25. Amiram Gill (2008), 'Corporate Governance as Social Responsibility: A Research Agenda' 26. David Antony Detomasi (2007), 'The Multinational Corporation and Global Governance: Modelling Global Public Policy Networks' Name Index

The motivation of this research is to assess the relationship existing between Customer Relationship Management (CRM) and Business Performance (BP) alongside the mediating effect of Innovation Capability (IC) as a crucial study in the telecommunication sector in Ghana. The proposed model was blueprinted based on relationship marketing theory, innovation theory, resource-based view theory and related literature of CRM as an independent variable, Business Performance as an independent variable and Innovation Capability as a mediating variable. Data was collected from 579 various departmental heads, branch managers and the permanent staff of six mobile communication companies in Ghana turned out to be analysed by the use of multiple linear regression analysis and Structural Equation Model (SEM). The analysis of the study was enacted by using STATA and AMOS statistical software package to excerpt the results. The results indicated a statistically positive and significant relationship among CRM, innovation capability and business performance. Also, it was found that innovation capability has a significantly positive and partially mediating effect on CRM constructs and business performance.

The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.