Insufficient Professional Knowledge Research Articles

Effect of an Audit Partner’ Industry Auditing Tenure on Audit Quality Under the Mandatory Audit Partner Rotation System in Taiwan

Abstract This study explores the effect of audit partner specialist tenure on audit quality and the complementary effect of audit partner industry tenure and audit tenure. This study first examines audit partners’ effect on audit quality in the early period of their tenure, and we expect to see inferior audit quality during this period. Next, we investigate the moderating effect of audit partner specialist tenure on audit quality; that is, we inspect whether audit partner specialist tenure can compensate for audit partners’ insufficient professional knowledge in the early period of their tenure. This study discovers that since the second modification of the Taiwanese audit partner rotation system in 2009, audit partners’ first audit still generates negative effects on audit quality; however, after audit partners accumulate experience in the industry, they can effectively ameliorate the negative effect generated during their first audit. JEL classification numbers: M42. Keywords: Audit partner specialist tenure, Complementary effect, Audit partner tenure, Audit quality.

Teaching English to multilingual immigrant students: understanding teachers’ beliefs and practices

ABSTRACT Teachers’ beliefs, conceptualised as heuristics encompassing perceptions and ideologies regarding aspects of their profession, strongly influence their practices. Grounded in this perspective, this study investigated teachers’ beliefs and perceived practices in the context of teaching English as foreign language (EFL) to immigrant students in Israeli schools. Utilising a mixed-methods approach, data were collected from 153 teachers via questionnaires and semi-structured interviews. Two major sets of beliefs emerged in the data, aligning conceptually with two of Ruíz’s orientations to language planning and multilingual societies: multilingualism as a resource, and multilingualism as a right, reflected in supporting special accommodations for immigrant students. These beliefs were found to be significantly related to teachers’ reported practices. Certain factors, especially teachers’ personal biography as immigrants and the particular school contexts, have been identified as predictors of teachers’ beliefs about teaching immigrant students in the EFL classroom. Results further indicate insufficient professional knowledge about the unique conditions and challenges confronted by immigrant students while acquiring an additional language. Recommendations are made regarding professional development programmes for teachers within the framework of ‘language as resource’.

Technical level of small-town shoemaking in Gdańsk Pomerania in the 14th century

Based on the late medieval leather artefacts from Puck, Gniew, Lębork and Chojnice, an attempt was made to assess the level of shoemaking production at that time. Microscopic analyses of leather goods and production waste proved that in the field of tanning the activities related to the mechanical treatment of leather were carefully performed, although with insufficient professional knowledge concerning the process. The results of the identification of the animal origin of the leather confirmed the purposeful selection of raw material with different properties for individual footwear elements and the ability to properly cut it. The quality of the shoemaking products was highly rated in terms of technology and style. However, in the analysed collections a clearly perceptible difference in craftsmanship and assortment of products from Gniew and the other three towns was noticed.

An investigation of radiographers' and radiologists' perceptions and attitudes in Kuwait towards extending radiographers’ role in mammography

IntroductionKuwait has a shortage of radiologists, especially in mammography, resulting in increased workload and longer waiting times for women receiving imaging investigations. This study looked at how radiographers and radiologists perceived radiographers’ role extension (RE) in mammography, and whether this could reduce radiologist workload, thereby improving patient service and waiting times. MethodsA single case study design with 10 radiographers (mammographers) and 10 radiologists was undertaken across multiple sites: hospitals, screening clinics and specialist centres in Kuwait. Data included individual semi-structured interviews, documentary analysis and field notes. Perceptions were examined under a theoretical framework, Abbotts’ System of Professions. ResultsTwo main themes were identified, firstly in examining the current role of radiographers in mammography and areas of interest for extending role, this highlighted insufficient knowledge of the concept. The second focused on in-depth understanding of drivers and barriers to RE in mammography, both groups opposed radiographers performing extended tasks without radiologist supervision. ConclusionRadiologists and radiographers' attitudes were influenced by concepts of professional identity and professional identity formation. Insufficient professional knowledge negatively affected the radiographers' readiness to undertake RE in mammography. Radiologists are reluctant to blur boundaries, enabling them to maintain and control jurisdiction of their own profession and that of radiographers, thereby, as discussed in Abbott's theory, limiting impact on workload or waiting times. Implications for practiceWhilst RE is limited, to improve workload and patient waiting times, setting up an educational programme for radiographers specialising in mammography would be an important step to extending the radiographers' role. The study highlighted a need to educate radiographers to undertake breast ultrasound and amend policy to introduce training programmes for radiographers. Radiographer rotation across the various radiographic modalities negatively affected radiographers’ performance, placing well-trained radiographers permanently within the mammography department should improve experience and overall skills.

Inadequate completion of surgical data for patient safety: opinion of health professionals

Objective: to investigate variables related to inadequate completion of surgical data for patient safety in the hospital setting in the opinion of health professionals. Methods: retrospective study in 180 medical records of surgical patients in a public hospital and application of a structured questionnaire to caregivers responsible for filling out the surgical data of patients. Descriptive statistical analysis was performed. Results: the medical records showed incomplete surgical records in the preoperative period (61%), intraoperative period (66%) and immediate postoperative period (87%). Professionals reported not knowing the protocol for safe surgery (62%) and the institution's surgical safety form (68%), 87% were not trained to use the intraoperative checklist, 66% considered the number of staff inadequate and 55% considered communication ineffective. Conclusion: in the opinion of health professionals, insufficient professional knowledge, lack of training, inadequate staffing and ineffective communication may be related to inadequate completion of surgical data and patient safety.

The Defects and Improvements of the Internal Control Audit in Chinese Universities with respect to the Probabilistic Hesitant Fuzzy Environment

This paper analyzes the survey data and qualitative evaluation information of the internal control audit of some universities directly under the Ministry of Education of China (MEC) by using the principal component analysis. The qualitative evaluation information is given by experts and presented by the probabilistic hesitant fuzzy elements. The analysis results show that the internal control audit system and process are not perfect, the professional knowledge and skills of internal auditors in universities are not very adaptable to internal control audit, and the effectiveness of internal control audit management conducted by external firms is not good. These are the three most serious defects of the current internal control audit in universities. The most critical factors influencing the quality of internal control audit in universities are, in order, the difficulty of rational use of the results of internal control audit by universities, the poor support of the leadership for internal control audit, and the insufficient professional knowledge and skills of internal auditors to conduct internal control audit. Thus, this paper proposes that the optimization suggestions for the internal control audit of universities are to establish and improve their internal control audit system and process to continually promote the application of internal control audit results, to increase the degree of attention of the leadership, and to strengthen the construction of the internal audit teams.

A Trimming Design Method Based on Bio-Inspired Design for System Innovation

The application of design knowledge determines the innovativeness of a technical scheme obtained by trimming (a tool for problem analysis and solving in TRIZ). However, limitations in the knowledge, experience and expertise of designers constrain the range of design knowledge that they can apply, thus reducing the effectiveness of trimming. In this paper, biological strategies are introduced to the trimming process to compensate for limitations imposed by the insufficient professional knowledge of designers, thereby improving design innovation. Therefore, this paper proposes a new design method that combines the trimming method and bio-inspired design (BID). First, a trimming analysis of the target system is carried out. Taking the missing functions of the trimmed system as a potential breakthrough point, a keyword search mode based on “V(verb)O(object)P(property) + the effect/features of the associated function” is used to search for biological prototypes in the biological knowledge base. Second, a fuzzy comprehensive evaluation method is used to analyze the biological prototypes from three dimensions, namely, compatibility, completeness and feasibility, and the best-matching biological prototype is selected. Finally, the biological solution is transformed into an engineering design scheme through a resource derivation process based on structure–function–attribute analogies. The proposed method can expand the range of design solutions by adding biological strategies as a new resource to solve trimming problems. The feasibility and effectiveness of the method are verified by redesigning a steel tape armoring machine.

SUSTAINABLE TOURISM DEVELOPMENT IMPLICATIONS TO LOCAL ECONOMY

Tourism is a sophisticated activity of any national economy. The originality of regional tourism impacts the application of special mix of means concerning insufficient professional knowledge and competences of enterpreneurs in the frame of providence of high quality services, hence, the regional tourism development interferens with specific problems. By current driven factors in regional tourism, such as high entrepreneurship, investments, variety of serviness, warrant a new era of local economy and serve for the strategic tourism development as tools and specific scenario. Sustainable tourism sector accesses new stock of acitivities concerning competitiveness amplification and popularization or implication of new resources. The current task of research is to identify the impacts of sustainable tourism development in the frame of amplification of new tourism resources concerning business range and sustainability of regional development. KEY WORDS: sustainable tourism development concept, tourism industry, local economy, tourism cluster. JEL CODES: R11, R58. DOI: http://dx.doi.org/10.15181/rfds.v14i3.873

Create an Information Exchange Platform for the Mandarin Library: The Management Strategy of E-paper of SLIS Program Leadership Team

In contrast with certain well developed areas in the world, the operating conditions of the senior high school libraries in the Chinese world still has much to improve. One of the feasible ways to strengthen cooperation is via digital networks, namely the e-papers, by incorporating both information and opinions marketplace. To enhance the cooperation functions among communities, resolve the insufficient professional knowledge among community operators issue, and improve overall service quality, the SLIS Program Leadership Team has issued an e-paper. Also, from the viewpoint of knowledge management, it has set up a homepage based community knowledge database for the e-paper. Furthermore, with a mutually-shared mind by initially providing it to the entire Chinese community for reference, with more and more library community members participate, consequently the goal is forming, that is, Make Chinese World the Exchange Platform. Finally, this report will cover four sections as: the e-paper’s media functions, problems faced in Taiwan, solutions and strategies based on the experience of Lo-tung Senior School, and suggestions for further studies.

Physiotherapists\u2019 and midwives\u2019 views of increased inter recti abdominis distance and its management in women after childbirth

BackgroundPhysiotherapists and midwives in primary healthcare often encounter women with an increased separation between the two rectus abdominis muscle bellies after pregnancy, a so-called increased inter recti distance (IRD). There are few studies on the contribution of increased IRD to the explanation of post-partum health complaints, and very little guidance in the literature for health professionals on the management of increased IRD. The aim of this study was to describe how physiotherapists and midwives in primary healthcare perceive the phenomenon of increased IRD and its management in women after childbirth.MethodsA purposeful sampling approach was used to select physiotherapists and midwives working in primary healthcare in three large county council healthcare organisations in Sweden having experience of encountering women with increased IRD after pregnancy. Sixteen physiotherapists and midwives participated in focus group discussions. Four focus groups with four participants in each were undertaken. A semi-structured topic guide was used to explore responses to the research questions and the discussions were analysed using qualitative content analysis.ResultsWe identified an overarching theme: Ambivalence towards the phenomenon increased IRD and frustration over insufficient professional knowledge. The theme included three categories: Uncertainty concerning the significance of increased IRD as a causal factor for functional problems; perceived insufficient professional knowledge base for the management of increased IRD; and lack of inter-professional collaboration and teamwork in the management of patients with increased IRD. Due to sparse and somewhat contradictory research findings and absence of clinical guidelines, the health professionals lacked basic preconditions for applying an evidence-based practice concerning increased IRD. They obtained their information about increased IRD from the media and fitness coaches, and hence were somewhat unsure about what to believe regarding the phenomenon.ConclusionsThere was no consensus among the health professionals on how to best approach increased IRD in the clinical setting. Our findings stress the importance of more research to increase the professional knowledge base among physiotherapists and midwives. The findings highlight the urgent need for policies and clinical guidelines advising health professionals in the management of increased IRD and for facilitating inter-professional collaboration and teamwork.

Talking About the Prevention and Control and Precautions of African Hog in China

African swine fever broke out in China for the first time. China is the world's largest pig breeding country and pork consuming country. Many farmers have insufficient professional knowledge. The traditional feeding mode has unclear understanding of the disease. The measures taken improperly speed up the epidemic. The outbreak has not only caused huge economic losses, but also caused widespread social effects. Many consumers talk about pig color change because they don’t understand it, causing waste of social resources. Pig prices are bound to rise and fall, and high-priced pork will directly affect Residents' consumption and food safety are related to every family. It is extremely important to control and eliminate the epidemic as soon as possible. At the same time, we must also recognize the essence and do all kinds of prevention work, especially in the post-epidemic era, and learn from the experience of shrimp. Strive to control the epidemic as soon as possible.

Urban green infrastructure planning in Ethiopia: The case of emerging towns of Oromia special zone surrounding Finfinne

Urban green infrastructure planning should be based on certain principles for addressing a variety of challenges associated with sustainable development. Even though a set of principles such as multifunctionality and connectivity are increasingly recognized in the academic discourse, there is a difference how these are implemented regionally and locally. Yet urban green infrastructure planning research is often carried out in highly developed countries, while relatively little is known about the integration of the principles in the current green space planning practices of developing countries. Therefore, this study attempts to evaluate the integration of urban green infrastructure planning principles in the current green space planning practices in an urban center of Ethiopia with reference to the emerging towns of Oromia special zone surrounding Finfinne (Addis Ababa). This study employed a documents analysis, which was underpinned by interviews and observation. Regarding the evaluation of the planning documents, this study identified that the principles of multi-functionality, green-grey integration and social inclusiveness are present to some extent. At the same time, the result from interviews and observation revealed that the existing green spaces provide mono-functional services and their integration with grey structure is limited. Furthermore, the combination of document analysis and interview result shows that issues related to connectivity of green spaces, such as green corridors and green ways are not recognized in planning documents and practices. The study result indicate that lack of awareness, financial constraints, insufficient professional knowledge, absence of collaboration and poor public involvement are the most influential factors hindering the integration of green infrastructure planning principles into urban development. Therefore, current green space planning practices in developing countries in general and in Ethiopia in particular require advanced development in budget allocation, capacity building, awareness creation and stakeholder’s involvement to be effectively considered as urban green infrastructure compliant.

Barriers to patient education and their relationship to nurses’ perceptions of patient education climate

A core component of patient-centered care is effective patient education. Although it is a part of professional nursing and has been found to promote high-quality healthcare, its implementation is often deficient. This study responds to the need for theory-based research on health communication and aims to provide a theoretical framework for understanding nurses’ barriers to patient education. Drawing on organizational climate theory, the study examines two possible predictors of barriers to effective patient education, namely nurses’ perceptions of patient education climate, and of their role as patient educators. The hypotheses were tested using a cross-sectional correlational design with a sample of 328 nurses from 26 units in one general hospital. Data were obtained by means of questionnaires. The results supported our hypotheses, as each predicting variable was significantly related to the relevant barriers to patient education: i.e. patient education climate perceptions predicted the barriers of overload, lack of policies, and low priority, whereas role perception predicted the barriers of difficulty in communication with patients, insufficient professional knowledge and skills, and the belief that educating patients was not the nurse’s responsibility. To conclude, this study attributes the concept of patient education to organizational climate theory and, thus, may offer a theoretical framework for understanding the reluctance of hospital nurses to provide their patients with effective education. Practical implications for reducing barriers to patient education are discussed.

Dysproporcje w rozwoju poznawczym i emocjonalno-społecznym a potrzeby uczniów zdolnych

<p>Rodzice i nauczyciele zmagają się z różnymi problemami dotyczącymi dzieci o dużej inteligencji, wybitnie uzdolnionych akademicko, o których zwykle mówi się jako o dzieciach zdolnych, zapominając, że do tej grupy należą także dzieci dysponujące innymi rodzajami zdolności specjalnych (m.in.: artystycznych, ścisłych, przywódczych). Przyczyn problemów jest wiele. Należą do nich np. asynchroniczny rozwój dzieci wybitnie zdolnych i ich unikalne cechy indywidualne. Inne przyczyny wynikają z czynników zewnętrznych. Do najważniejszych zaliczyć można: trudności diagnostyczne prowadzące do błędnej, często późnej identyfikacji uczniów zdolnych w gronie rówieśników i zaniedbania ich potrzeb. Kolejne to: niedostateczna wiedza profesjonalna rodziców i nauczycieli na temat specyfiki rozwoju dzieci zdolnych, korzystanie z wiedzy potocznej do wyjaśniania nietypowych zachowań tych dzieci w zależności od rodzaju i poziomu zdolności, niezrozumienie potrzeb osobistych i edukacyjnych dzieci zdolnych i brak wsparcia uwzględniającego owe potrzeby. W artykule skoncentrowano się na przypomnieniu najczęściej występujących trudności w rozwoju i zachowaniu dzieci zdolnych.</p>

Best practice for providing social care and support to people living with concurrent sight loss and dementia: professional perspectives

Purpose – Approximately 100,000 people in the UK aged 75 and over have concurrent dementia and sight loss, but current understanding of their experiences, needs and preferences is limited. The purpose of this paper is to report on a research project that explored the provision of social care and support for older people with both conditions. Design/methodology/approach – The project was a collaboration between the universities of York, Worcester, Bournemouth and Cambridge, supported by the Thomas Pocklington Trust and the Housing and Dementia Research Consortium. Data for this paper were drawn from focus groups held in 2013 involving 47 professionals across the dementia, sight loss and housing sectors. Findings – Thematic analysis identified five main barriers to providing high-quality, cost-effective social care and support: time constraints; financial limitations; insufficient professional knowledge; a lack of joint working; and inconsistency of services. The requirements of dementia and sight loss often conflict, which can limit the usefulness of equipment, aids and adaptations. Support and information needs to address individual needs and preferences. Research limitations/implications – Unless professionals consider dementia and sight loss together, they are unlikely to think about the impact of both conditions and the potential of their own services to provide effective support for individuals and their informal carers. Failing to consider both conditions together can also limit the availability and accessibility of social care and support services. This paper is based on input from a small sample of self-selecting professionals across three geographical regions of England. More research is needed in this area. Practical implications – There are growing numbers of people living with concurrent dementia and sight loss, many of whom wish to remain living in their own homes. There is limited awareness of the experiences and needs of this group and limited provision of appropriate services aids/adaptations. A range of measures should be implemented in order to support independence and well-being for people living with both conditions and their family carers. These include increased awareness, improved assessment, more training and greater joint working. Social implications – People living with dementia or sight loss are at high risk of social isolation, increasingly so for those with both conditions. Services that take an inclusive approach to both conditions can provide crucial opportunities for social interaction. Extra care housing has the potential to provide a supportive, community-based environment that can help residents to maintain social contact. Originality/value – This paper adds much-needed evidence to the limited existing literature, and reflects the views of diverse professionals across housing, health and social care.

Research on Optimization of TRIZ Application Driven by Design Needs and Targets

The algorithm for inventive problem solving (ARIZ) provides methods and routes for designers in practical product design. However, ARIZ is a higher skill demanding large amount of professional knowledge for ordinary designers whose design skill were restricted by their insufficient professional knowledge and personal experience. To promote the efficiency of design work, this thesis provides a renovated application tactics for theory of innovative problem solving (TRIZ) which emphasize on differences existed in design needs and targets. Its main feature is based on one characteristic in application of TRIZ in practical design where different TRIZ tools may have different instructive effects on the problems belonging to different design types. In other words, the designers can choose the most suitable tool from toolkit of TRIZ to solve a certain design problem, the provided tactic with a workflow is able to help designers locate the promising TRIZ tools in accordance with design problems. The workflow contains several steps: Firstly, analyze the cognitive process of designers; secondly, propose an application method which is based on ontology to analyze innovative design problems; thirdly, utilize a mapping method between design problems’ targets and needs with certain TRIZ tools to help designers locate the suitable tools to solve design problems. Presenting two sample design examples to verify the practicability of optimized method proposed in last part of article.

Intellectual disability and dental services: experience from Israel.

People with intellectual and developmental disability (IDD) have often been neglected by the dental profession, because of a variety of barriers, like insufficient professional knowledge and experience to treat this population, lack of cooperation by the person with IDD, lack of awareness by carers, inadequate facilities, and inadequate compensation for treating this population, who takes longer time to approach, assess, and treat (1, 2). In general, this population has poor oral health and oral hygiene. Data indicate that people with IDD have more untreated caries, higher prevalence of gingivitis, and other periodontal diseases affecting their ability to chew, speak, and look attractive (3). With increasing age and life expectancy this population is in need of good dental care on a regular basis to prevent disease and improve quality of life (4, 5). In another publication (6), we looked at a systematic review of 27 original papers (7) that showed this population has poorer oral hygiene, higher prevalence, and severity of periodontal disease. Concerning the rate of caries in this population, it was observed the same as or higher than the general population, but untreated caries was found constantly higher. Down syndrome and people with IDD unable to cooperate with routine dental care were at high risk for oral health problems (6, 7).

The Need for Ongoing Professional Development: Perspectives of Turkish University-Level EFL Instructors

Despite the emphasis given to English as a foreign language (EFL) instruction, a significant percentage of Turkish students fail to achieve a satisfactory level of English mastery. With respect to this issue, insufficient professional knowledge of EFL instructors has been noted as a major obstacle to learner success. Thus, conjecturing that ineffectual teacher development programs may contribute to lack of competence in EFL instruction, the researchers aimed to investigate the attitudes of 42 Turkish university EFL instructors toward professional development by means of a cross-sectional survey. It was found that, although teachers considered professional development to be important, the participants generally did not view the available career growth opportunities to be applicable to their teaching practice.

Fire Hazard Factors of Residential-Commercial Composite Buildings through Fire Hazard Cases

Although meeting the regulations of the time, early buildings are prone to fire hazards, such as damages to the fire zones, changes of floor entrances and exits, locked emergency exit doors, blocking of entrances and exits by vehicles, increased fire sources, dense population in the buildings, due to insufficient professional knowledge and technology in fire prevention. Once a fire occurs, it can result in major casualties, serious loss of social costs, as well as environmental and social issues. This study investigated 17 major fire cases occurring in residential-commercial composite buildings in the last 20 years in Taiwan. The fire hazard factors were determined based on expert review. The findings can serve as a reference for fire agencies in promoting fire prevention.

Using stroke to explore the Life Thread Model: An alternative approach to understanding rehabilitation following an acquired disability

The purpose of this paper is to introduce the Life Thread Model, which incorporates established psychological and social theory related to identity change following an acquired disability. It is supported by a growing body of empirical evidence and can be used to broaden our understanding of service provision in rehabilitation. We suggest that a limited appreciation of social and psychological processes underpinning rehabilitation has led to different agendas for patients and professionals, lack of recognition of power relationships, negative views of disability, and insufficient professional knowledge about the management of emotional responses. The Life Thread Model, based on narrative theory and focusing on interpersonal relationships, has been developed following ten years of empirical research. Using the model, the balance of power between professionals and patients can be recognized. We suggest that positive emotional responses can be supported through (a) endorsing a positive view of self, (b) ‘being’ with somebody as well as ‘doing’ things for them; and (c) seeing acquired disability as a time of transition rather than simply of loss. This model highlights the usually hidden social processes which underpin clinical practice in acquired disability. Recognition of the importance of discursive as well as physical strategies widens the possibilities for intervention and treatment.