Institutional Compliance Research Articles

Prevalence, Testing and Treatment Patterns of Malaria; A Hospital Based Five-Year Analyses by Age in Kwaebibirem, Eastern Ghana

Objective: Malaria, caused by single-celled microorganisms of the plasmodium group, is a mosquitoborne infectious disease that affects humans and other animals. Objectives prioritizing control and elimination led to the T3 policy (i.e., ‘Test, Treat and Track’) encouraging scale up of diagnostic testing, treatment and surveillance. This study analyses the prevalence of malaria infection andassesses health institutional compliance with policy directives for testing before treatment of all clinically suspected malaria cases.Methodology: A 5-year record review of malaria morbidity, 2014-2018, was completed with the DHIMS-2 web-based database using a cross sectional study design.Results: Despite a downward trend that decreased with increasing age through adolescence, higher proportions of hospital clients aged ≤ 28 days to 17 years were subjected to confirmatory malaria tests. This remained comparatively low among adults. The highest yield of positive malaria tests was observed among patients aged 1 month to 17 years. Malaria’s morbidity burden remained highest among hospital clients aged 1 month to 15 years of age while the highest proportion of hospital clients treated without priorconfirmatory tests was observed among the ages of 18 to 70 years and above. Proportion of patients treated for malaria without prior confirmatory tests therefore increased with increasing patient age.Conclusion: Isolated cases of presumptively treated malaria suggest that universal compliance with the first T of the T3 policy is yet unattained, potentially invalidating quality of the other Ts.Recommendations: Correlates for presumptive treatment should be investigated to facilitate acceleration towards attainment of universal compliance with the T3 policy.

Evaluation of appropriate vancomycin prescribing for the prevention of newborn group B streptococcal infections in a community hospital obstetrics service.

The 2019 American College of Obstetricians and Gynecologists (ACOG) guidelines update for the prevention of perinatal group B Streptococcus (GBS) infections stipulate that vancomycin should be reserved to treat penicillin-allergic women at high risk for anaphylaxis with documented GBS resistance to clindamycin. Protocols and policies were adapted at the community hospital to incorporate these new guidelines. The primary objective of this research was to evaluate institutional compliance to these guidelines and secondarily, clinical outcomes. Clinical pharmacists, in collaboration with an obstetrician, performed this hospital-based study. All instances of intravenous (IV) vancomycin therapy in GBS-positive patients were assessed from 1/1/2018 through 1/1/2021 and compared to the 2010 and 2019 ACOG guidelines. Treatment was analyzed to determine the appropriateness of both indication for use and dosage regimen as co-primary endpoints. Secondary endpoints included renal monitoring parameters, suspected adverse reactions, and early onset GBS disease in newborns, specifically sepsis, meningitis, and/or pneumonia. L&D admissions during the study period included 15,129 patients. All 30L&D patients who received IV vancomycin for GBS prophylaxis were included in the study. This project demonstrated low compliance to the ACOG guidelines and identified previously unrecognized opportunities for improvement. The low compliance observed in this study, with the exception of documenting GBS status, occurred in spite of hospital adoption of a GBS order set, an updated vancomycin protocol and targeted education of clinical pharmacists. Assessment of the causes of noncompliance identified several potential corrective actions, especially in ordering and monitoring vancomycin.

What Drives Compliance with Corporate Governance Principles: Inference from Public Institutions in Nigeria

This study assessed the compliance of public institutions with corporate governance processes in Nigeria. The survey research design was employed in the study. Primary data was collected through the administration of a semi-structured questionnaire to the Finance and Accounts, Internal Audit and senior level management staff. The main instrument for the collection was a structured questionnaire which was subjected to validity and reliability test. Data analysis involves the use of descriptive and inferential statistics. Findings from the study revealed that one third (33.33%) approved politics had great effect on corporate governance. While two in five (41.67%) stated it had moderate effect. Very negligible number (2%) believed politics didn’t have any effect in their organizational setting. Community related factors were also considered as one of the major drivers of corporate governance. One in five (22%) believed community factor like traditional institution had great effect on corporate governance in their organization. This is followed by the onethird (33.33%) who admitted it had a moderate effect. Also, majority (45%) agreed religion and cultural factor moderately influenced corporate governance. While three in ten confirmed it only had a low effect. In relation to constitutional factors, well above average and majority (55%) stated it had moderate effect on corporate governance. It shows that qualification of accountants and internal auditors had great effect on corporate governance with the majority (87%) confirming this. Similarly, the level of exposure or experience of accountant and internal auditors was said to be of great impact by the majority (77%) of the respondents. While the same goes for the effect that qualification of other management staff had on organizatonal corporate governance where majority (45%) claimed it had a great effect. The study concludes that the current compliance of public institutions with corporate governance processes in Nigeria should be sustained for enhance financial service delivery in Nigeria public organizations

The power of feedback: Implementing a comprehensive hand hygiene observer program

Hand hygiene (HH) is a fundamental component of infection prevention within all healthcare settings. We implemented a hospital-wide program built on overt HH observation, real-time feedback, and thematic analysis of HH misses. A robust observer training program was established to include foundational training in the WHO's My Five Moments of HH. Observational data from 2011 to 2019 were analyzed by unit, provider type, and thematic analyses of misses. During the study period, we conducted 160,917 hospital-wide observations on 29 units (monthly average of 1,490 observations). Institutional compliance remained above 95% from 2013 to 2019. Thematic analysis revealed "touching self" and "touching phone" as common, institution-wide reasons for HH misses. Overt observations facilitated communication between HH program and healthcare staff to better understand workflow and educate staff on HH opportunities. This program is an integral part of the Infection Prevention team and has been deployed to collect supplemental data during clusters and outbreaks investigations. In addition to having rich HH data, successes of this program, include increased awareness of IPC practices, enhanced communication about patient safety, enriched dialog and feedback around HH misses, and relationship building among program observers, unit staff and leaders.

Critical Implications of IVDR for Innovation in Diagnostics: Input From the BioMed Alliance Diagnostics Task Force.

Critical Implications of IVDR for Innovation in Diagnostics: Input From the BioMed Alliance Diagnostics Task Force.

How do megaprojects influence institutional change?

Abstract A growing body of research emphasizes the importance of institutions for megaproject performance. Extant studies focus on understanding the characteristics of favourable institutional environments and the governance structures that projects can adopt to navigate both favourable and unfavourable environments. This paper contributes to this research by foregrounding the link between megaprojects and changes in the institutional environments within which they are embedded. Building on a case study of the Thames Tideway Tunnel—the UK’s largest water and sewerage infrastructure project since the privatization of the industry in 1989—the paper presents two distinct ways that projects can interact with formal institutions: institutional compliance and institutional change. A more holistic understanding of the latter is essential because megaprojects can reconfigure production and consumption patterns to the benefit of some and the detriment of others. By contributing to changes in the institutional environment, megaprojects can further entrench these reconfigured patterns into long-enduring formal rules and practices.

AB076. SOH22ABS113. An audit of the investigation and management of acute appendicitis at a tertiary referral centre in Ireland

Background: Acute appendicitis (AA) is one of the most common emergency surgical presentations to Irish hospitals. The approach to investigating AA varies across and indeed within hospitals. In 2020, the World Society of Emergency Surgery (WSES) updated its Jerusalem guidelines for the investigation, diagnosis and management of AA. We set out to evaluate our institutional compliance with these guidelines in the COVID era and assess for potential areas for improvement.

Access to Environmental Justice and European Union Institutional Compliance With the Aarhus Convention: A Rather Longer and More Winding Road than Anticipated

The aim of this article is to track through and offer some reflections on the efforts by the European Union (EU) to ensure that EU law adequately implements the access to environmental justice obligations set down in the 1998 Aarhus Convention (AC) with respect to activities carried out by its supranational institutions and other Union bodies. For a number of years the EU has struggled to ensure its legal framework is in conformity with the Convention’s requirements concerning access to justice, not least in the wake of adverse findings expressed by the Convention’s Compliance Committee responding to complaints from members of the public. However, matters appear to have improved significantly in October 2021 with the adoption of EU Regulation 2021/1767 amending the Union’s legislative rules on an internal review mechanism of EU administrative acts or omissions alleged by members of the public to contravene EU environmental law (namely the ‘Aarhus Regulation’ 1367/2006). Whilst this article considers that most of the key issues relating to noncompliance have now been addressed satisfactorily, much of the credit for this ultimately lies with the European Parliament and Council of the EU as primary co-legislators rather than other key Union institutional actors such as the European Commission or the Court of Justice of the EU (CJEU). At the same time, this recent legislative innovation has not enabled the EU to reach its destination of achieving full compliance with the Convention over access to environmental justice, with some important administrative activities affecting the environment still remaining exempt from the Union’s internal review system such as EU decisions on state aid.

Mandatory internal control and earnings management

ABSTRACT This paper examines whether the mandatory implementation of an internal control system influences listed firms’ earnings management in China. We use firms that are mandated for implementing internal control as the treatment group, and firms that do not implement internal control as the control group. We find that the mandatory implementation of an internal control system results in an increase in both real and accrual-based earnings management. We also find that the extra institutional compliance cost induced by implementing a mandatory internal control system was the main cause of the increase in earnings management. Our conclusions thus provide empirical evidence that differs from that on the developed market regarding the research about mandatory internal control and earnings management.

The issue of the readiness of the Russian economy to implement digital transformation

In the article, the author carried out an integral qualitative assessment of the readiness of the domestic economy for the transition of its functioning to the format of industry 4.0. The degree of infrastructural and institutional compliance of the country’s economy with the criteria necessary for the implementation of the digital transition is investigated. The relevance of the article is due to the compression of the time available for the domestic economy to implement digital transformation, which are caused by the economic and infrastructural consequences of the Covid–19 pandemic and the tightening of competition between countries for the right to dominate the information space. The result of the scientific work done by the author is a comprehensive assessment of the readiness of the Russian economy for digital transformation, indicating its strengths and weaknesses. Taking into account the most significant factors determining Russia’s readiness for digital transformation, the framework directions for supporting the digital transformation of the country’s economy are proposed.

Hybrid Approach to Corporate Sustainability Performance in Indonesia’s Cement Industry

This study aimed to create a solid framework for decision-making in Indonesia’s cement industry, emphasizing those factors which bring about the most impactful results. The framework was developed using the fuzzy Delphi method, the fuzzy decision-making trial and evaluation laboratory, and a fuzzy Kano model. This study builds a hierarchical structure to approach the impact of corporate sustainability performance. We classify important factors into causes or effects and further identify those factors which are critical to improving the performance of Indonesia’s cement industry. Although corporate sustainability performance is a crucial topic in today’s business environment, sustainability strategies remain underrated in Indonesia. We confirm the validity of 19 factors within the following dimensions: environmental impact, social sustainability, economic gain, technological feasibility, and institutional compliance. The sub-dimensions of community interest, risk-taking ability, and regulatory compliance were identified as causes of perceived risks and benefits. In contrast, the following factors were identified as critical to improving corporate sustainability performance: renewable energy resources, contributions to charity, the perception of management regarding technology as a differentiator, and firm readiness to collaborate with high-tech companies.

What do we (not) know on forest management institutions in sub-Saharan Africa? A regional comparative review

With growing concerns linked to the (un)sustainable management of forest resources, the role of institutions as mediators increasingly gains relevance in sub-Saharan Africa (SSA). This is particularly so, as formal and informal institutions virtually compete for dominance – a yet-to-be-resolved colonial hangover. A large body of scientific knowledge exists on the role of institutions in regulating forest access, use, and management in SSA, albeit fragmented. Sub-regional variations in research on this subject further nuances our understanding of the breadth of conceptual and methodological issues in this field. This raises a central question: How can we advance knowledge on forest management institutions in SSA to enhance forest governance amidst the critical role of forests in addressing current global environmental challenges? We contribute answers to such interrogation by systematically reviewing more than three decades of scientific literature on institutions in forest use and management. Through a structured review of 100 empirical articles (involving 374 cases studies), and guided by the socio-ecological co-evolution framework, we derived two lessons. First, the conceptualization of forest-linked institutions is more skewed towards institutions as processes, than as structures. Second, the major determinants of institutional compliance are economic, ecological, political, socio-cultural, demographic, and geographical in nature. However, the weight of each determining factor varies in specific sub-regions. For instance, in East Africa, economic, ecological, socio-cultural, and geographic factors dominate while economic, demographic, and political factors dominate in Central Africa. Therefore, in crafting forest institutions in SSA, sub-regional disparities in factors that influence compliance (or otherwise) should be critically considered and addressed to improve effectiveness. Methodologically, qualitative approaches (e.g., key informant interviews and focus group discussions), conducted within short time spans, have been prioritized. However, observed knowledge fragmentation on the subject, including inconsistencies or mismatches, calls for combined, long term qualitative analyses with quantitative ones, in a robust mixed-methods approach. Future research should prioritize this methodological approach, with a focus on sub-regional, country-level specificities, to better inform understanding of forest-linked institutional dynamics.

The change of disciplinary practices as an effect of peer review in re-accreditation: the case of humanities in Croatia

ABSTRACT The efforts in establishing quality assurance schemes in Croatia have faced a relatively new task of evaluating their effect on multiple levels. The effects of institutional compliance with European and national quality assurance framework and introduction of higher education management approach tools for internal quality assurance are noticeable in the compliance parts of the re-accreditation reports. In contrast, analysis of open parts of re-accreditation reports in humanities has shown unexpected results. The reviewer teams’ recommendations are addressing positive disciplinary practices characteristic of the humanities and suggesting the improvements targeting the modifications of practices related to the cultural-cognitive aspect of academic discipline. Content analysis results outline that reviewers have detected institutional strengths related to teaching which correspond with traditional cultural-cognitive practices in humanities (soft-pure sciences) contrastively, recommendations for improvement are mostly related to research practices, which demonstrate characteristics of hard sciences.

Corruption at the University: The Case of Susanne Boyle

The case study provides participants a rich narrative about corruption-related ethical dilemmas in a large public organization operating within a multifaceted social, economic and legal environment. Participants are put in the position of a fictive character, Susanne Boyle, Director of the Office of Institutional Compliance, Ethics, and Equity, who must consider immediate action to manage three corruption-related issues but also consider how policies should be changed in order to avoid similar problems in the future. The case study intends to demonstrate the challenges with ethical decision-making within complex social systems and not purely rational bureaucratic arrangements. Similar to many real-life organizational situations, Susanne Boyle is personally and emotionally involved and must navigate between clashing moralities, norms and values related to her informal social network, as well as her official duties and responsibilities.

Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

Corporate social responsibility in Islamic banks: to which extent does Abu Dhabi Islamic bank comply with the global reporting initiative standards?

PurposeThe purpose of this case study is to explore whether Abu Dhabi Islamic Bank (ADIB) complies with the Global Reporting Initiative Standards in terms of corporate social responsibility (CSR) disclosure practices for the period 2014–2019.Design/methodology/approachBy analysing both annual and sustainability reports of the bank using content analysis for each Global Reporting Initiative (GRI) category, 100 universal standards, 200 economic standards, 300 environmental standards, 400 social standards. The authors then compute and discuss the degree of compliance of ADIB disclosures by using annual charts and graphs.FindingsResults show that, although ADIB issues sustainability reports, numerous GRI standards do not appear in the bank’s reports such as general disclosures GRI 102, economic disclosures items such as anti-competitive behaviour GRI 206 and environmental disclosures such as gas emissions GRI 305 due to the nature of bank’s activities. However, the bank focuses mainly on social standards GRI 400 including community services, training and development. Hence, ADIB partially complies with the GRI standards (2016) especially social disclosures.Research limitations/implicationsThe study encompasses some limitations: first, due to the discretionary nature of CSR reporting, many items were ignored or missed for the full period. Second, the disclosure of a sustainability report by the company was only available for the year 2017, which, in turn, makes it difficult for comparison.Practical implicationsThe findings of this study have important implications for academics and researchers, and practitioners as they pave the way for further investigation regarding CSR compliance of Islamic financial institutions. The results also have important implications for Accounting and Auditing Organization for Islamic Financial Institutions in developing a CSR reporting standard if Islamic banks are to enhance their image globally and to maintain competitive advantages.Originality/valueThis paper contributes to the growing debate on CSR disclosures in the Islamic banking industry by comparing ADIB practices with regard to the GRI standards.

Does Islamic Microfinance indeed base on Sharia-compliant? The Shreds of Evidence Report in Ogan Komering Ilir regency, South Sumatera, Indonesia

The development of Islamic economics and finance in Indonesia in the last few decades has experienced significant developments. It can be seen in the increasing number of sharia businesses in various sectors. From financial institutions, both bank and non-bank financial institutions, Islamic capital markets, sharia bonds (Sukuk) to tourism development managed in a sharia manner. Over time, this rapid development must also be balanced with compliance with sharia values. This study aims to assess Islamic microfinance institutions (BMT) in implementing sharia principles in their products. The product studied in this study is Murabahah. This research uses a qualitative approach with field studies. The results of this study, the BMT studied in this study in general, have implemented sharia values. The implication of this research is to strengthen the compliance of Islamic financial institutions in implementing Islamic values. This research can also be used as a reference by related parties, especially in developing Islamic financial institutions.

TOOLS OF INNOVATIVE DEVELOPMENT OF THE FINANCIAL MARKET OF UKRAINE

Topicality. The urgency of the prospects for the development of the financial market of Ukraine through the introduction of financial innovations today is growing due to the need to build a stable financial system in modern conditions, which is a crucial factor in socio-economic development of any state. This explains the special attention to the development of the financial market, which is a key conductor of financial resources in the real sector of the economy, ensures the movement of capital in the areas most responsible for the economic security of the country.Globalization of the financial space and competition in financial markets increase the importance of tools for the formation of competitive advantages of national financial markets, creating conditions for sustainable and efficient development of the national economy. As a result, the role of financial innovations is growing, because without them it becomes impossible to develop the financial market in today's competitive environment. That is why the study of this topic is extremely relevant and extremely necessary.Aim and tasks. The aim of the article is to develop theoretical, methodological provisions and practical proposals that should justify the need for financial innovation as a major component of further development of the financial market of Ukraine by identifying problems of the state financial market, the necessary prerequisites and ways to develop in modern market conditions.Research results. Ukraine's financial sector has long been a driving force for economic growth and financial development, as well as a source of financial and economic crises. In Ukraine, the development of the financial market is possible through the introduction of radically new financial management tools that would solve the main problems. However, it is necessary to meet some preconditions for their solution, namely to make institutional and infrastructural compliance in the processes and rules of mechanisms for development, implementation and control of financial innovations, to prepare the structure of economic sectors and households to use new financial services, tools and products and pay attention to the financial culture of the population. Fulfillment of these preconditions for the development of the financial market and the introduction of innovations is necessary, they form the foundation for global changes in the country's financial system and the disclosure of financial potential.Conclusion. For Ukraine, the formation and further development of the financial market is a prerequisite for the emergence of a powerful source of investment that will be directed to sectors of the economy through the accumulation of free cash. The functioning of the financial market is impossible without the work of the financial system and the course of innovative development of the financial sector, which ensures the normal existence and development of the state. To do this, it is necessary to develop a comprehensive approach to solving existing problems, which is why further research on the financial market of Ukraine and prospects for its development through the introduction of financial innovations should be devoted.

METHODS OF ASSESSMENT OF THE ADAPTATION OF A HIGHER EDUCATION INSTITUTION TO THE ENVIRONMENTAL CHANGES IN THE EXTERNAL

Topicality. Radical reformation of education, rapidly changing conditions of higher education institutions (HEIs), new rules of market activities of institutions and ways of their state regulation, competition in the market of educational services require HEIs to improve their management system, its adaptation to current and prospective environmental changes, increasing demands of customers and consumers of educational services. Under these conditions, the problem of assessing the results of educational institutions� adaptation to environmental changes becomes more relevant. Aim and tasks. The purpose of the article is to identify the most correct and practically relevant approaches to assessing the results of educational institutions' adaptation to changing conditions of activity and to develop theoretical, methodological provisions and applied proposals, which should substantiate tools to assess the success of HEIs� adaptation to the new conditions of activity. Research results. The essence of the concept �adaptation� of a higher education institution is considered as a process of purposeful change in the parameters of teaching, research, educational activities, structure and other properties of the institution, its divisions to the current and future changes in the external environment in order to ensure effective functioning, solution of certain goals and development tasks, compliance of graduates' competences with the requirements of modern and prospective labour markets, ensuring competitiveness of the institution on the market of educational services. The content of this concept is defined as a reaction, a purposeful process of forced adaptation of an educational institution to the current and projected changes in external environment in order to effectively meet the requirements of consumers of educational services and to ensure its own competitiveness in the market. It has been substantiated that the assessment of the efficiency of HEIs� adaptation to changes in the external environment can be based on the criteria of flexibility and adaptability of educational activities. It has been established that at the current stage of higher education development ensuring high quality of knowledge, formation of graduates' competences corresponding to the requirements of modern and future economy is one of the most important directions of HEIs� adaptation to the changes in the external environment. Conclusion. It has been determined that the criterion of efficiency of HEIs� adaptation to changes in the external environment can be the improvement of the quality of educational services of the institution. The methodological approach to education quality assessment of an individual (graduate, specialist) consists in understanding the quality of her/his education as a ratio between actual and normative level of competences established as requirements to a specialist with higher education in a particular specialty, based on representation of a set of necessary competences at a given stage of economic development, formulated in regulatory documents (state standards) for a particular specialty, or as competence requirements to a specialist in a particular position. The methodology of education quality assessment is based on the methods of comparative analysis of actual and normative competences and their expert, qualimetric assessment. The prospects for further research in assessing the results of HEIs� adaptation to changes in the external environment are associated with the development of methodological foundations for qualimetric assessment of graduate education quality and the formation of a universal criterion of educational institution compliance with modern requirements of society to the quality of educational services.

Compliance with the Informed Consent to Blood Transfusion: Constraints and Physic for the Developing Africa

The informed consent to blood transfusion is a patient centered care where the health care provider is ethically obliged and legally compelled to disclose the details, alternatives and consequences of a procedure such as blood donation or transfusion and obtain from the patient a prior consent before it is carried out. However, this newly evolving practice is largely constrained in many developing countries of Africa and this study sought to identify constraints and advance remedies. Literature search on PubMed, PubMed Central, Google Scholar, and African Journal on Line (AJOL) as well as print material literatures where applicable was used to retrieve 66 publications whose contents met the criteria for inclusion into the study. Constraints range from nondisclosure or defective disclosure, knowledge gaps of health care providers and non-comprehension of consent-based information by patients, illiteracy, religious and cultural practices, poor funding and administrative bottlenecks like non provision of consent forms or consent-based information materials as well as weak structures of effective oversight for compliance of health institutions by governmental regulating agencies. Physic like deployment of contentious professional development (CPD) activities for different professionals, focused training on consent-related guidelines, public awareness and education on prevailing social, religious and cultural impediments, research and localization of institution specific challenges. Additionally, proactive economic policies like the deployment of insurance indemnity covers for healthcare workers with negligent liabilities in order to dissuade health care providers from practicing defensive medicine which is inimical to quality health care delivery. There is a need for more researches on constraints prevalent in each developing country in Africa for a more appreciable advancement of the practice.