Different Aspects Of Impact Research Articles

Corporate Litigation Risk, Earnings Management and Audit Fees

As China’s economy and society continue to develop and the legal system progressively advances, litigation has become a way for more and more companies to resolve disputes. However, while litigation protects the rights and interests, it also brings different aspects of impact to the company itself, the audit firm and the stakeholders. This paper limits the sample to non-financial listed companies in Shanghai and Shenzhen A-shares from 2012-2019, and constructs an earnings management mediating effect model to study the impact of corporate litigation risk on audit fees and its mechanism of action. It is found that (1) company’s litigation risk has a significant positive effect on audit fees; (2) company’s litigation risk has a significant positive effect on the degree of earnings management; (3) the impact of corporate litigation risk on audit fees will be partly realized by increasing the company’s earnings management activities in the course of its operations, in other words, the higher the company’s litigation risk, the higher the company’s earnings management, which will further lead to an increase in audit fees.

Механизм воздействия судебной практики на законодательство: к постановке проблемы в современной теории правотворчества

The article explores different aspects of impact of judicial practice on legislation. In view of the fact that the role of jurisprudence for the improvement of legislation is currently steadily increasing, the author comes to the conclusion that it is quite possible to talk about the formation of the mechanism of impact of judicial practice on legislation. When the appropriate mechanism is formed, the author proposes to determine three consecutive stages, each of which consists of interrelated structural-functional elements. At the initial stage of the mechanism of the impact of judicial practice on legislation, it is proposed to identify a gap in law or the sphere of public relations that are not normatively regulated in the legislation. In the process of forming judicial practice, such imperfections of legislation are overcome, and the legal provisions that in the future can be used in various ways to improve legislation are formulated. The totality of various ways of systematization of legal provisions constitutes the second stage of the mechanism. The final stage of the mechanism of the impact of judicial practice on legislation involves court practice into the legislative process.

Impact of advance care planning on end-of-life management.

The aim of this review is to critically appraise the recent evidence on different aspects of impact of advance care planning (ACP) in palliative care and to reflect on further implications on practice and research in the future. Evidence about various ACP impacts is rapidly growing and most common outcome measures are still advance directive completion, change in hospital admission rate and patients' and families' views and experiences with ACP. Mainly descriptive studies bring new information of ACP impact for specific groups of patients, their families, settings, countries, contexts, staff and healthcare system as such. It is not yet clear who and when would best conduct ACP, from general practitioners (GPs) to specialists in the hospitals and even lay-navigators for cancer patients; from early ACP conversations to critical ACP in acute events at the end-of-life. The need for ACP impacts high-quality evidence is becoming more urgent because latest future projections are showing higher palliative care needs than previously expected. Recent studies on various ACP impacts reveal variety of outcomes for different patient groups and settings, and are contributing to a wider picture of ACP situation around the world. However, high-quality evidence on ACP impact is still urgently expected in times of growing need for system-level changes for effective ACP implementation.

Foot-and-Mouth Disease Impact on Smallholders - What Do We Know, What Don't We Know and How Can We Find Out More?

SummaryFoot‐and‐mouth disease (FMD) endemic regions contain three‐quarters of the world's FMD susceptible livestock and most of the world's poor livestock keepers. Yet FMD impact on smallholders in these regions is poorly understood. Diseases of low mortality can exert a large impact if incidence is high. Modelling and field studies commonly find high FMD incidence in endemic countries. Sero‐surveys typically find a third of young cattle are sero‐positive, however, the proportion of sero‐positive animals that developed disease, and resulting impact, are unknown. The few smallholder FMD impact studies that have been performed assessed different aspects of impact, using different approaches. They find that FMD impact can be high (>10% of annual household income). However, impact is highly variable, being a function of FMD incidence and dependency on activities affected by FMD. FMD restricts investment in productive but less FMD‐resilient farming methods, however, other barriers to efficient production may exist, reducing the benefits of FMD control. Applying control measures is costly and can have wide‐reaching negative impacts; veterinary‐cordon‐fences may damage wildlife populations, and livestock movement restrictions and trade bans damage farmer profits and the wider economy. When control measures are ineffective, farmers, society and wildlife may experience the burden of control without reducing disease burden. Foot‐and‐mouth disease control has benefitted smallholders in South America and elsewhere. Success takes decades of regional cooperation with effective veterinary services and widespread farmer participation. However, both the likelihood of success and the full cost of control measures must be considered. Controlling FMD in smallholder systems is challenging, particularly when movement restrictions are hard to enforce. In parts of Africa this is compounded by endemically infected wildlife and limited vaccine performance. This paper reviews FMD impact on smallholders in endemic countries. Significant evidence gaps exist and guidance on the design of FMD impact studies is provided.

An automatic method for extracting citations from Google Books

Recent studies have shown that counting citations from books can help scholarly impact assessment and that Google Books (GB) is a useful source of such citation counts, despite its lack of a public citation index. Searching GB for citations produces approximate matches, however, and so its raw results need time‐consuming human filtering. In response, this article introduces a method to automatically remove false and irrelevant matches from GB citation searches in addition to introducing refinements to a previous GB manual citation extraction method. The method was evaluated by manual checking of sampled GB results and comparing citations to about 14,500 monographs in the Thomson Reuters Book Citation Index (BKCI) against automatically extracted citations from GB across 24 subject areas. GB citations were 103% to 137% as numerous as BKCI citations in the humanities, except for tourism (72%) and linguistics (91%), 46% to 85% in social sciences, but only 8% to 53% in the sciences. In all cases, however, GB had substantially more citing books than did BKCI, with BKCI's results coming predominantly from journal articles. Moderate correlations between the GB and BKCI citation counts in social sciences and humanities, with most BKCI results coming from journal articles rather than books, suggests that they could measure the different aspects of impact, however.

Investigation of the Key Success Factors in Virtual Tourism

The Information and Communication Technology (ICT) has caused immense revolution in tourism industry leading to the new generation of sightseeing called (VT). In this way, different aspects of impact on the development of VT, introduced as the success key factors. These aspects consist of an exclusive combination of ICT and Tourism. This study reviews the existing developments related to the VT, Electronic Readiness and Virtual Tourism Collaborative Networks as well as the study of the effective components in VT from ICT perspective. The methodology of the research is practical according to the purpose and descriptive-correlation based on its datagathering technique. Hence, the hypotheses are analyzed by Structural Equation Modeling / Path Analysis and Tests of Fit. Data is collected from some tourism enterprise managers in the city of Tehran. The results show despite recent progresses in ICT industry, VT needs much more investigations to establish in Iran. Also the results help to establish the VT easier than before.

Modeling the runoff process in urban areas

In recent years, concern about the physical environment and its management has grown rapidly. This is reflected in the increasing attention given to the planning process. The growth and expansion of urban agglomerations represent a typical aggregation of some of man's activities having a marked environmental impact, such as air pollution, noise pollution, etc. Perhaps most vital among the different aspects of impact remains the water pollution. Urban hydrology studies portions of the hydrologic cycle, as modified by the presence of urban environments. Urbanization accounts for an increase in the total amount of runoff due to the increase of imperviousness of the drainage basins, thus aggravating the situation in flood‐prone areas. Equally important, the quality of the runoff waters is a concern, and more specifically its pollution effect on the receiving bodies of water, rivers, lakes, and groundwater recharge. The important recent research effort on the various aspects of these problems can be traced in ...