Full Package Research Articles

Information of the Financial Statements Disclosures - Case of Albania

Abstract Since 2008 in Albania, financial reporting is carried out based on international standards and national accounting standards, which are in compliance with International financial reporting standards. In our paper, we want to focus on the "Financial Statements Disclosures" as one of the components of the full package of financial statements. Often there is an erroneous view or attitude that compiles disclosures is something simple and easy. But even for their preparation, the accounting principles and rules should be strictly followed. Through the literature review we will highlight the role and importance of preparing of the financial statements disclosures on financial reporting, the care that should be shown in their preparation and the importance they have for users of financial statements. This also for the fact that, as simple as it may seem in its preparation, this statement has a high level of significance, and may even serve as an "indicator" for detecting fraud, assisting decision-making processes, and so on. The objectives of our paper will be realized through comparative, descriptive and statistical analyzes, using primary and secondary data. Primary data will be provided by the questionnaire addressed to target groups: accountants-because they prepare disclosures; auditors and tax inspectors because they are the users of financial statements disclosures as they use these notes to understand the truth and credibility but also to discover frauds and mistakes. Secondary data will be gained from the literature review and the national accounting standards study of our country. The primary data analysis will serve first to understand the level of preparation of the financial statements disclosures and then to understand the role and importance of their information in the preparation of the full set of financial statements, with the purpose of giving the true and fair view of the activity of the entity, thus contributing to the increase of transparency. Secondary data analysis will serve to understand better the theoretical framework for the disclosures and the information that they carry. In the end, we will provide necessary recommendations regarding the disclosures and information they need to carry to ensure a higher quality of financial reporting.

Phase 0, including microdosing approaches: Applying the Three Rs and increasing the efficiency of human drug development.

Phase 0 approaches, including microdosing, involve the use of sub-therapeutic exposures to the tested drugs, thus enabling safer, more-relevant, quicker and cheaper first-in-human (FIH) testing. These approaches also have considerable potential to limit the use of animals in human drug development. Recent years have witnessed progress in applications, methodology, operations, and drug development culture. Advances in applications saw an expansion in therapeutic areas, developmental scenarios and scientific objectives, in, for example, protein drug development and paediatric drug development. In the operational area, the increased sensitivity of Liquid Chromatography Tandem Mass Spectrometry (LC-MS/MS), expansion of the utility of Positron Emission Tomography (PET) imaging, and the introduction of Cavity Ring-Down Spectroscopy (CRDS), have led to the increased accessibility and utility of Phase 0 approaches, while reducing costs and exposure to radioactivity. PET has extended the application of microdosing, from its use as a predominant tool to record pharmacokinetics, to a method for recording target expression and target engagement, as well as cellular and tissue responses. Advances in methodology include adaptive Phase 0/Phase 1 designs, cassette and cocktail microdosing, and Intra-Target Microdosing (ITM), as well as novel modelling opportunities and simulations. Importantly, these methodologies increase the predictive power of extrapolation from microdose to therapeutic level exposures. However, possibly the most challenging domain in which progress has been made, is the culture of drug development. One of the main potential values of Phase 0 approaches is the opportunity to terminate development early, thus not only applying the principle of 'kill-early-kill-cheap' to enhance the efficiency of drug development, but also obviating the need for the full package of animal testing required for therapeutic level Phase 1 studies. Finally, we list developmental scenarios that utilised Phase 0 approaches in novel drug development.

Early initiations of first antenatal care visit and associated factor among mothers who gave birth in the last six months preceding birth in Bahir Dar Zuria Woreda North West Ethiopia

BackgroundTiming of Antenatal care booking is one of the basic components of antenatal care services; that helps to early detection, managing, and prevention of problems during the pregnancy and helps the mother to receive full packages of antenatal care services. However, in the world including Ethiopia, significant numbers of pregnant mothers were not booking the follow up on the recommended time. The main aim of this study was to assess the prevalence and factors that associated with the early timing of antenatal care visit in Bahir Dar Zuria District, North West Ethiopia.MethodsA community-based cross-sectional study was conducted. A total of 410 mothers have participated. Data were collected through the interview from March 1 to 30/2018 using a structured and pre-tested questionnaire. Data were clear, code, and enter into Epi-info version 7.1 and export to SPSS for farther analysis. Both bivariate and multivariate analyses were used. On bivariate analysis p-value, less than 0.2 were used to select the candidate variable for multivariate analysis. P-value and confidence interval were used to measure the level of significance on multivariate analysis and those variables whose P-value < 0.05 were considered as statically significant.ResultsThe prevalence of early timing of ANC in the study area was 46.8%; with [95% CI 40.5, 51.8]. Distances [AOR 2.47, 95% CI; 1.4, 4.2], Knowledge on the timing of ANC [AOR 2.1; 95% CI; 1.2, 3.7], No under-five children [AOR 2.7; 95% CI; 1.3, 5.8], having one under-five children [AOR 2.2; 95% CI; 1.1, 4.5], and wanted pregnancy [AOR 2.4, 95% CI, 1.3, 4.7] were affects the early timing of ANC.ConclusionsThe prevalence of early timing of ANC was high when compared to the national figure and the Sub-Saharan country. Accessibility of health services, knowledge on the timing of ANC, under-five children, and desire for pregnancy were factors that affect the early timing of ANC.

Development of the Full Package of Gyrotron Simulation Code

A complete code-package for gyrotron simulation to analyze its performance is under development in UNIST, Korea. We first time report the present status of the code-package named as UNIST Gyrotron Design Tool (UGDT). It can perform design simulations for gyrotron’s interaction cavity, RF window, and the essential mode calculations including the study of mode competition. We will discuss about its salient features, theory, numerical implementation, and its calculation result for 95 GHz UNIST Gyrotron. Moreover, we will validate its capability to perform the mode competition calculation for fundamental and second harmonic modes.

A RESEARCH ON LABOR FORCE REQUİREMENT IN TURKİSH READY-WEAR INDUSTRY

Today, the Turkish ready-wear industry is undergoing a transformation process from a&#x0D; contract manufacturing to full package manufacturing. The most important input in the&#x0D; production of ready-wear is undoubtedly the labor force. For this reason, the success of the&#x0D; transformation process is possible by meeting the qualified personnel needs of the industry. In&#x0D; this study, labor force requirement of the Turkish ready-wear industry is examined. Qualitative&#x0D; research method is used in this study. Job adverts on ready-wear industry are investigated on&#x0D; www.kariyer.net which is Turkey’s largest human resources website. Firstly the job positions&#x0D; which are most needed by the ready-wear industry and then the characteristics required for&#x0D; candidates for these positions are determined. The obtained data are subjected to frequency&#x0D; and percentage analyzes in the SPSS 21.0 program. According to the result of the research; the&#x0D; most needed personnel positions of Turkish ready-wear enterprises are "stylist", "merchandiser"&#x0D; and "sales consultancy" respectively. It has also been found that ready-wear enterprises are&#x0D; primarily seeking communication skills and suitability for teamwork from the personnel who will&#x0D; work in these positions. The main problem for ready-wear enterprises is to meet the need for&#x0D; personnel from outside the production area such as merchandiser, sales consultant, because&#x0D; enterprises request professional knowledge as well as marketing knowledge from&#x0D; merchandisers and sales consultants. However, the marketing knowledge is given in the&#x0D; marketing programs and the professional knowledge is given in the professional departments in&#x0D; Turkey. This situation leads to the loss of time and money since firms have to give profesional&#x0D; tranings to the marketing graduates for merchandiser position. The opposite of this case is also&#x0D; true; the staff with professional knowledge also needs marketing knowledge. Therefore, the&#x0D; ready-wear enterprises need vocational training education institutions which give both&#x0D; marketing and profession training to meet the labor force requirements of sales representatives&#x0D; and sales consultants. Because, in all the researches and studies carried out, it is emphasized&#x0D; that the contribution of education is important and the quality of labor force should be improved&#x0D; through education.

The Impacts of Cocoa Sustainability Initiatives in West Africa

To tackle the multiple challenges facing the cocoa sector, voluntary sustainability standards and corporate initiatives, largely focusing on farm and farmer group scale, are often implemented by public–private–civil society partnerships of stakeholders further in the value chain. This paper looks at the social, economic, and environmental effects of such initiatives, based on empirical evidence from large-scale, mixed-method studies using a suite of socioeconomic, agronomic, and environmental indicators to compare the situation of UTZ certified with non-certified farmers in 2012 and 2015 in Ghana, and 2013 and 2017 in Ivory Coast. The results show that, on average, outcomes are mixed and generally modest. However, significant cocoa productivity and income increases were experienced by certified farmers receiving a full package of services. However, the type and intensity of services has changed over time, decreasing for half of the farmers, and productivity and income increases are levelling off. These findings suggest that whilst partnerships have created new governance arrangements with an increased focus on sustainable value chains, initiatives which result in a living income and optimise productivity, whilst limiting environmental impacts, require sectoral transformation, continued partnerships, plus a range of other policy instruments to address the persistent, wicked problems in cocoa production.

Impact of maternal ART on mother-to-child transmission (MTCT) of HIV at six weeks postpartum in Rwanda

BackgroundIn 2010, Rwanda adopted ART for prevention of mother to child transmission of HIV from pregnant women living with HIV during pregnancy and breasfeeding period. This study examines rates of mother-to-child-transmission of HIV at 6–10 weeks postpartum and risk factors for mother-to-child transmission of HIV (MTCT) among HIV infected women on ART during pregnancy and breastfeeding.MethodsA cross-sectional survey study was conducted between July 2011–June 2012 among HIV-exposed infants aged 6–10 weeks and their mothers/caregivers. Stratified multi-stage, probability proportional to size and systematic sampling to select a national representative sample of clients. Consenting mothers/caregivers were interviewed on demographic and program interventions. Dry blood spots from HIV-exposed infants were collected for HIV testing using DNA PCR technique. Results are weighted for sample realization. Univariable analysis of socio-demographic and programmatic determinants of early mother-to-child transmission of HIV was conducted. Variables were retained for final multivariable models if they were either at least of marginal significance (p-value < 0.10) or played a confounding role (the variable had a noticeable impact > 10% change on the effect estimate).ResultsThe study sample was 1639 infants with HIV test results. Twenty-six infants were diagnosed HIV-positive translating to a weighted MTCT estimate of 1.58% (95% CI 1.05–2.37%). Coverage of most elimination of MTCT (EMTCT) program interventions, was above 80, and 90.4% of mother-infant pairs received antiretroviral treatment or prophylaxis. Maternal ART and infant antiretroviral prophylaxis (OR 0.01; 95%CI 0.001–0.17) and maternal age older than 25 years were significantly protective (OR 0.33; 95%CI 0.14–0.78). No disclosure of HIV status, not testing for syphilis during pregnancy and preterm birth were significant risk factors for MTCT. Factors suggesting higher socio-demographic status (flush toilet, mother self-employed) were borderline risk factors for MTCT.ConclusionART for all women during pregnancy and breastfeeding was associated with the estimated low MTCT rate of 1.58%. Mothers who did not receive a full package of anti-retroviral therapy according to the Rwanda EMTCT protocol, and young and single mothers were at higher risk of MTCT and should be targeted for support in preventing HIV infection.

English

Bread wheat is one of the most important cereal crops of the world and a staple food for about one third of the world&rsquo;s population and is a major cereal crop in Ethiopia. One of the major challenges in improving food security is to develop varieties that are adapted to specific environment and farmers&rsquo; needs. Field trials were conducted at two locations, Hitosa (Sero-Anketo kebele) and Limu Bilbilo (Bekoji-Negesso kebele) districts, in Arsi zone of Oromiya regional state, Ethiopia in 2015. The objectives were to identify farmers&rsquo; and traders&rsquo; preferences and selection criteria and acceptable varieties among the tasted twenty-five bread wheat varieties through farmers&rsquo; participation. The experiment was laid out in lattice design with three replications in which farmers participated only in one of the replication for ranking. Farmers and traders identified top seven criteria that are the same&nbsp; at both locations (that is, disease and insect resistance, grain yield, spike size, seed color, tillering capacity, market demand and seed size, except seed weight instead of seed size at Seru-Anketo) for rating of varieties from 1 to 5 scale (1=very poor and 5=excellent). Data analysis was done using SAS and Microsoft Excel. All varieties showed resistant type of infection for the three rusts (Stem, Yellow and Leaf) at Bekoji-Negesso: As all varieties scored &lt;20 ACI. Similarly, at Sero-Anketo, Kakaba, Digelu and Jefferson ranged under MS to S whereas Gassay, Hiddasse, and Mekelle-02 ranged under MS and MR types of infection for SR, respectively. Grain protein was analyzed and Hoggana (14.27%) was found to be the highest. Based on measured trait (rusts resistance) and farmers&rsquo; and traders preferences ranking; Bika, Bulluk and TAY for Bekoji-Negeso and Mekelle-4, Ogolcho and TAY for Sero-Anketo were recommended with their full production packages. Therefore, participation of farmers in early breeding program could be one of the approaches as to identify the best variety for specific location. Key words: Direct matrix ranking, grain protein, pairwise ranking matrix, participatory varietal selection (PVS), rust. &nbsp

The Regulatory Failure to Define Essential Health Benefits.

Basic principles of economics suggest that health insurers should seek to avoid covering sick individuals and attempt to minimize the amount they have to spend if, despite the insurer's best efforts, such individuals enroll in coverage. The drafters of the Affordable Care Act recognized this natural tendency of insurers and put in place multiple provisions aimed at avoiding such behavior. One such tool was the requirement that all health insurers in the individual and small group markets cover an identical, comprehensive set of benefits known as the Essential Health Benefits ("EHBs"). EHBs were designed to ensure that consumers are able to access comprehensive coverage, but also to prevent insurers from trying to avoid high-risk enrollees by designing plans that appeal only to the healthy. Congress did not, however, statutorily define the full package of benefits, instead delegating primary authority for that task to the Department of Health & Human Services ("HHS"). This article argues that HHS has implemented the EHB requirements in a manner that appears structurally incapable of achieving the goals of the statute. By utilizing a vague definition of benefits, allowing benefit substitutions, and failing to limit use of service-level selection tools, HHS has permitted insurers to compete for low-risk insureds, avoid paying for certain high-cost treatments, and prevented consumers from making fully informed purchasing decisions.

Patterns and factors affecting antenatal care utilization in Damietta Governorate, Egypt: a retrospective cross-sectional study.

Timely antenatal care (ANC) has been proven to save lives and maximizes health and potential. The study aimed to assess ANC utilization rates in Damietta district, Egypt and to identify the components of ANC provided and factors affecting utilization rates. A cross-sectional study was conducted in four Family Health Centers (FHC) in Damietta district. The study included any mother, who gave birth within the last 6 months, after giving written consent to participate. Women were interviewed about their experience with ANC during the last pregnancy using a pre-designed questionnaire. The study found that ~85% of the mothers have ever attended ANC during the last pregnancy, two-thirds were regular attendants. Urban residence, being not working, having high education and high family income were positively associated with utilization of ANC (P < 0.001). Only 30% of the mothers received ANC in FHCs, while the majority received ANC at private clinics. Rates of receiving ANC components were variable with significantly higher rates in private clinics than governmental FHCs (P < 0.001 for most components). Health education was the least ANC component to be received by mothers at governmental and private sites. More work is needed to improve the utilization of ANC in FHCs. Providers of ANC should be trained and supervised to provide full package of ANC especially health education message, being the most neglected component of ANC.

Process Design and Optimization in the Pharmaceutical Industry: A Suzuki-Miyaura Procedure for the Synthesis of Savolitinib.

A multidisciplinary approach covering synthetic, physical, and analytical chemistry, high-throughput experimentation and experimental design, process engineering, and solid-state chemistry is used to develop a large-scale (kilomole) Suzuki-Miyaura process. Working against clear criteria and targets, a full process investigation and optimization package is described highlighting how and why key decisions are made in the development of large-scale pharmaceutical processes.

Topical Review: Design Considerations When Creating Pediatric Mobile Health Interventions: Applying the IDEAS Framework.

To present a guiding framework from the perspective of psychologists and technologists to develop effective mobile health (mHealth) interventions for pediatric populations. This topical review uses the IDEAS framework as an organizational method to summarize current strategies to conceptualize, design, evaluate, and disseminate mHealth interventions. Incorporating theories of behavior change and feedback from target populations are essential when developing mHealth interventions. Following user-centered approaches that fully incorporate end users into design and development stages increases the likelihood that the intervention will be acceptable. Iterative design cycles and prototyping are important steps to gather user feedback to optimize an mHealth intervention. Broad sharing of knowledge and products generated during intervention development also is recommended. Assessment of behavioral principles, intervention components, or a full intervention package should be conducted to evaluate usability and efficacy. Pediatric health-care researchers and clinicians are increasingly using mHealth technology to target health behaviors and improve related outcomes. Pediatric psychologists should consider applying the design strategies outlined in the IDEAS framework to produce and disseminate mHealth interventions tailored to the specific needs of pediatric populations.

Enhanced Kapandji test evaluation of a soft robotic thumb rehabilitation device by developing a fiber-reinforced elastomer-actuator based 5-digit assist system

The main function of human hands is to grasp and manipulate objects, to which the thumb contributes the most. Various robotic hand rehabilitation devices have been developed for providing efficient hand function training. However, there have been few studies on thumb rehabilitation devices. Previously, we proposed a soft thumb rehabilitation device which is based on a parallel-link mechanism, driven by two different types of soft actuators. In this study, the device was integrated into a 5-digit assist system, in which fiber-reinforced elastomer actuators with improved bending angles, forces, and degrees of freedom were assembled onto a forearm socket. The device was evaluated by an enhanced Kapandji-Test, which included also a pressing force measurement in addition to the reachable positions of the thumb on the opposing fingers. The results showed that with the proposed approach, thumb functions for hand rehabilitation could be realized, which paves the way towards a full hand rehabilitation package with the 5-digit soft robotic hand rehabilitation system.

Capacitance Extraction With Provably Good Absorbing Boundary Conditions

3-D field solvers have become popular tools for parasitic capacitance extraction of full custom circuits, IPs, and packages. Traditional field solvers based on finite difference method/finite element method/floating random walk truncate the field on the outer boundary of the numerical region by applying Dirichlet or Neumann boundary conditions. However, to ensure high accuracy in the vicinity of circuit elements, a substantial gridded region between the circuit and the outer boundary is necessary in order to reduce distortion of the field caused by these truncation conditions. In this paper, we make a fundamental contribution to the application of numerical field solvers by proposing a class of absorbing boundary conditions, which when implemented, significantly reduce the distortion of the field at the numerical boundary, and consequently, throughout the numerical region. The absorbing boundary condition we propose will allow the field throughout the numerical region to behave as though there is no numerical boundary, accurately mimicking the fields in an actual circuit. As a result, the size of the numerical region can be significantly reduced, which in turn reduces the run time without sacrificing accuracy. A mathematical development of the proposed absorbing boundary condition is presented. It is shown that the error of the proposed ${n}$ th order absorbing boundary is ${O(1/r^{n+2})}$ , while the error of the traditional Neumann boundary is ${O(1/r^{2})}$ , where ${r}$ is the size of the numerical region. Experimental results for capacitance extraction with interconnects in multilayer dielectrics and silicon on insulator show the proposed methods improve the run time and accuracy of numerical solutions of Laplace’s equation over previous boundary conditions for uniform or nonuniform meshes.

All Citizens are Created Equal, but Some are More Equal Than Others

Nationality is the legal bond between a person and a state that connotes full and equal membership of the political community. Yet, in the practice of states, not everyone who is admitted as a national enjoys the full package of rights attached, nor the same security of status. The phenomenon of inequality among citizens is particularly apparent when examining the question of how protected the legal bond itself is: citizenship by birth is more secure than citizenship acquired otherwise—such as by naturalisation—and mono citizens are less prone to withdrawal of nationality than persons with dual or multiple nationality. As nationality revocation gains new attention from states as a tool to counter terrorism, prompting much political, public and academic debate, the reality that this measure often applies only to particular sub-groups of citizens demands closer scrutiny. This article explores how law and practice on citizenship deprivation is to be evaluated against contemporary standards of international law. While states justify unequal application of citizenship deprivation measures by invoking the duty to avoid statelessness, this article shows that the application of other international standards such as non-discrimination and the prohibition of arbitrary deprivation of nationality calls into question the legitimacy of citizenship stripping as a security instrument. Finally, the article reflects on the broader implications of the current trend towards greater inequality of citizenship status as a reaction to the perceived threat that terrorism poses to the integrity of the state, discussing how the creation of different classes of citizen is in fact likely to have a deeper and more lasting impact on the foundations of liberal democracies.

Pre Extension Demonstration of Improved Common Bean (Phaseolus vulgaris (l.)) with its Full Packages in Gamogofa and Segen Area Peoples Zone, SNNPRs, Ethiopia

Pre Extension Demonstration of Improved Common Bean (Phaseolus vulgaris (l.)) with its Full Packages in Gamogofa and Segen Area Peoples Zone, SNNPRs, Ethiopia

Enabling an Accelerated Development Path for Chlorhexidine Digluconate Gel 7.1% w/w for the Prevention of Omphalitis

In 2012, the United Nations (UN), identified chlorhexidine as a Life-saving Commodity and called for the development of a chlorhexidine product suitable for the prevention of omphalitis (umbilical cord infection) in developing countries. In response, GlaxoSmithKline (GSK) set out to develop a chlorhexidine digluconate 7.1% w/w gel, in partnership with Save the Children. The vision was to develop a gel which could pass a stringent regulatory review thereby assuring a safe, effective, and quality product. Review under the European Medicines Agency’s (EMA) Article 58 pathway was pursued, with accelerated assessment granted. The regulatory dossier compiled literature-based evidence for clinical efficacy and safety, supplemented by GSK-generated in-vitro studies and a full CMC data package to support the quality. No new clinical trial data or in vivo non-clinical study data were submitted. A positive opinion from the EMA was received in 2016. The time from the initial UN call to EMA Positive Opinion was 3 years and 7 months.

Multiple Endocrine Neoplasia in Children and the Importance of Screening: Part 2

VHL is another type of multiple endocrine neoplasia, and is inherited in an autosomal dominant manner like MEN1. Some families may have the VHL diagnosis without genetic testing, due to two or more clinical manifestations having been noted. The gene mutation is located at 3q26–25, so the long arm of chromosome 3, locus 26–25. The most common tumours identified within this syndrome are retinal and central nervous haemangioblastomas, renal cancers, renal, pancreatic and epididymal cysts, phaeochromocytomas and paragangliomas (Maher, Neumann, & Richard, 2011). VHL disease can be classified into subtypes, relating to whether there are phaeochromocytomas present. Clinical presentation can manifest usually in adulthood (Prasad et al., 2011), but can also present much earlier in childhood, resulting in the need for a screening protocol as seen in Table 1.

Noise peak filtering in multi-dimensional NMR spectra using convolutional neural networks.

Multi-dimensional NMR spectra are generally used for NMR signal assignment and structure analysis. There are several programs that can achieve highly automated NMR signal assignments and structure analysis. On the other hand, NMR spectra tend to have a large number of noise peaks even for data acquired with good sample and machine conditions, and it is still difficult to eliminate these noise peaks. We have developed a method to eliminate noise peaks using convolutional neural networks, implemented in the program package Filt_Robot. The filtering accuracy of Filt_Robot was around 90-95% when applied to 2D and 3D NMR spectra, and the numbers of resulting non-noise peaks were close to those in corresponding manually prepared peaks lists. The filtering can strongly enhance automated NMR spectra analysis. The full package of the program, documents and example data are available from http://bmrbdep.pdbj.org/en/nmr_tool_box/Filt_Robot.html. Supplementary data are available at Bioinformatics online.

The impact of the use of new technologies on farmers' wheat yield in Ethiopia: evidence from a randomized control trial.

In 2013, Ethiopia's Agricultural Transformation Agency introduced the Wheat Initiative to increase smallholder productivity. In this article, we measure the impacts of the Wheat Initiative package of technologies, and its marketing assistance component alone, on yields among a promotional group of farmers. The package includes improved techniques, improved inputs, and a guaranteed market for the crop. Relying on crop‐cut measures and farmers’ own assessments, we find that full package led to an average 14% higher yields. Implementation of the Wheat Initiative was successful in making certified seed and fertilizer accessible to farmers and increasing their uptake, though only 61% of the intervention group adopted row planting and few farmers received marketing assistance. The measured yield difference may underestimate the true yield difference associated with the technology because of incomplete adoption of the recommended practices by intervention farmers and adoption of some practices by control farmers.