Mandatory Implementation Research Articles

Resolution of the Federal Joint Committee on the mandatory introduction and implementation of acute pain management concepts-Importance and consequences for ophthalmology

Patient-centered and adequate postoperative pain management is an important part of amodern treatment concept and should also be standard in ophthalmology. Due to the "Regulation on the mandatory introduction and implementation of acute pain management concepts for adequate postoperative pain therapy" prescribed by the Federal Joint Committee of the German statutory healthcare system (G-BA), hospitals and outpatient facilities have been required to have regulations on pain management in place since 9December 2020. It is very likely that the need of pain management in ophthalmic surgery has been systematically underestimated so far and studies on postoperative pain hardly exist. In the opinion of the authors, the decision represents an opportunity to pay more attention to the topic and to develop standards for ophthalmology as well. This article explains the G‑BA decision and the resulting consequences for ophthalmic surgical institutions.

Insurance Claims for Wrong-Side, Wrong-Organ, Wrong-Procedure, or Wrong-Person Surgical Errors: A Retrospective Study for 10 Years.

Serious adverse events, such as wrong-side, wrong-organ, wrong-procedure, or wrong-person errors, still occur despite the implementation of preventative measures. In France, we describe the claims related to such errors based on the database from one of the main insurance companies. A retrospective analysis of claims declared between January 2007 and December 2017 to Relyens, a medical liability insurance company (Sham), was performed. Their database was queried using the following keywords: "wrong side," "wrong organ," and "wrong person." We collected 219 claims (0.4% of the total claims). The main specialties involved were orthopedics (34% of cases), neurosurgery (14%), and dentistry (14%). The claims were related to wrong organ (44%), side (39%), identity (13%), or procedure (4%). Juridical entity involved were mainly public facility (69%), followed by private facility (19%) or private physician (10%). The mean number of annual claims made has decreased of 20% since the mandatory implementation of the checklist in 2010 (22 versus 17.5 events per year). The main risk factors identified according to the ALARM protocol were factor related to the team (87%) or to the task to accomplish (78%). A direct causal factor was involved in 20% of the files, the main one being the organization (43%) closely related to the medical file (36%). The settlement was performed by conciliation in 69% of the claim and in court in 30%. The compensation was higher during a court settlement. Wrong-side, wrong-organ, wrong-procedure, or wrong-person surgical errors are rare but fully preventable by the implementation of a safety culture.

Utilization of palm oil based biofuel to support sustainable energy transition in Indonesia

Palm oil is a component that can be a mainstay to support the need for sustainable energy transition. In order to implement and achieve sustainable development, palm oil-based biofuel is being developed. In addition, the government has begun to develop a mandatory biodiesel program, so that an adequate supply of biofuel from palm oil is required. This research refers to the utilization of crude palm oil to produce biofuel supplies as a way of implementing and achieving sustainable development. This paper is based on bibliographical research and document studies. Palm oil can bring considerable opportunities for the benefit of the people and achieve government goals. However, this must be accompanied by good management, especially palm oil as a commodity that has a fairly complex upstream-downstream flow, followed by quite heavy problems and obstacles. The mandatory implementation of biodiesel is still constrained by various technical problems, namely infrastructure, quality, logistics, demand, and incentives. Implementation of biodiesel mandatory program policy also has an impact on the economic and environmental side. Biodiesel production can grow consistently with strategic policies across stakeholders.

Female directors, board-gender quotas and firm performance: evidence from Norway

The opponents to board gender quotas point out the utility argument, according to which, the impossibility of appointing the best candidates will have a negative impact on firm performance. Norway is the case study to investigate the impact of board gender quota regulations on firm performance. Because a gender quota was voluntary from 2004 to 2006 and mandatory afterwards, it allows us to investigate the respective impact of voluntary and mandatory gender quota regulations. The research design takes advantage of this unique research setting and implements difference-in-differences estimations. Previous studies examining the Norwegian context, however, do not differentiate between the voluntary and mandatory implementation of the quota. After controlling for several methodological issues that were unnoticed by these studies, we report sound evidence that the Norwegian quota did not have any negative impact on firm performance. Furthermore, results also suggest that when the quota was applied voluntarily, it had some positive effects on performance. These findings contradict most of the extant evidence and have interesting implications.

Extended Implementation of IFRS 15 Integrated Model in Countries with an Emerging Economy

The mandatory implementation of the International Financial Reporting Standard 15 (IFRS 15) Revenue from Contracts with Customers starting with the 2018 financial year for all those companies using the IFRS has led to a significant change in approaching the accounting policies on profits, especially those related to their evaluation and identification within the financial statement. It is a fact that this significant change has had visible effects on the information disclosed by stakeholders especially given the stressful financial statement when both the costs themselves and the lack of cash flow have amplified these results. Consequently, the aim of the present study is both to evaluate the real impact of the use of the IFRS 15 in different fields of activity and to identify those solutions in terms of solving the issues for each and every significant sector given the stressful financial conditions, especially in those countries with an emergent economy. Thus, the main objectives of the study itself refer to the identification of the framework of applicability of the IFRS 15 and its matrix transposition in the form of a scoreboard based on certain cross-panel correlation keys and the design of an extended modelling methodology for applying the IFRS 15 based on dynamic indicators and indexes. The final results refer to the design of a replicable model of extended usage of the IFRS 15 which will serve all the analysed fields of activity. This up-to-date topic is the result of the implementation of the right model in itself as well as an accurate and objective evaluation of the value of those profits originating from the contracts signed with clients for all those categories of entities using the IFRS irrespective of the type of activity or the business model.

Design and optimization of rudder bulb based on CFD and genetic algorithm

With the mandatory implementation of Energy Efficiency Design Index (EEDI), higher requirements are put forward on the energy-saving capacity of ships. The fact that 15–30% propulsion energy is lost in the wake inspires people to exploit the measures for improving energy-saving capacity of ships to meet the EEDI requirements by recovering the lost energy, such as through rudder bulb. Thus, the design and optimization of rudder bulb appears to be particularly important. This paper aims to propose a design and optimization framework for rudder bulb to find a high-performance energy-saving device suitable for the propulsion system of a ship. A Computational Fluid Dynamics (CFD) method is applied to predict the hydrodynamic performance of the propulsion system with rudder bulbs, and validation and gird uncertainty analysis are conducted for simulation of propeller open-water test. Then, a Design of Experiment (DOE) method is used to conduct sensitivity analysis of design variables, and a Genetic Algorithm (GA) approach is adopted in search of the optimal design of rudder bulb. The results of the propulsion system with different rudder bulbs are presented and analysed. It shows that a 3.66% increase in efficiency is achieved by the optimal rudder bulb design via GA approach.

The impact of IFRS adoption on IPOs management earnings forecasts in Australia

This study investigates the accuracy of management earnings forecasts under International Financial Reporting Standards (IFRS) in the context of an initial public offering (IPO). We observe a decline in management forecast errors (FEs) in Australia following the mandatory implementation of IFRS in 2005. Further evidence suggests that IPO management earnings forecasts become more conservative after IFRS was required. We argue that IFRS enables investors to better evaluate IPO firms’ performance and demand higher returns from firms that report inflated and inaccurate earnings forecasts. We also show that over-optimistic earnings forecasts and larger forecasting errors result in greater underpricing under the IFRS regime. Overall, this study suggests that IFRS, as a set of high-quality accounting standards, improves corporate disclosure quality and the information environment.

Exploring the Impact of COVID‐19 on Employees’ Boundary Management and Work–Life Balance

The COVID‐19 pandemic altered the ways academics work and live by creating a context during the spring of 2020 when working from home was largely mandatory and where, for cohabiting workers, the home as workplace was simultaneously occupied by all household members during working hours (and beyond). Using a multi‐method qualitative approach, we examine how academics experienced working from home during the unprecedented circumstances imposed by the first UK lockdown and social distancing measures. Our findings show that a working arrangement commonly termed ‘flexible’ – working from home – can actually reduce flexibility in a context of mandatory implementation, accompanied by the removal of instrumental and emotional support structures such as childcare and face‐to‐face (physical) social gatherings. Intensified workloads, increased employer monitoring, social disconnection and blurred boundaries between work and personal life collectively generate the reduction of employees’ perceived flexibility‐ability. Experiences may be particularly negative for those with low flexibility‐willingness, whose pre‐pandemic preference was to separate work and home as much as possible. Employee efforts to assert agency in this context include establishing ‘micro‐borders’ and using time‐based strategies to create ‘controlled integration’. We discuss implications for border theory and outline directions for future research.

The Impetus of School-Based Income-Generating Activities on Students’ Entrepreneurship Skills Among Public Secondary Schools in Kilimanjaro Region-Tanzania

The study assessed the impetus of school-based income-generating activities on students’ entrepreneurship skills among public secondary schools in Kilimanjaro Region-Tanzania. Guided by Edifice Entrepreneurial Supply Theory, the study employed a convergent research design under a mixed research approach. Probability and non-probability sampling techniques were used to draw the sample of 834 respondents from the target population of 110,642. The categories of the sample involved District Education Officers (DEOs), Heads of Schools (HOSs), teachers, and students. The study used interview guides, questionnaires, observation guides, and document analysis guides. Quantitative data were descriptively analyzed through percentages and means, and presented in a table while qualitative data were thematically analyzed and presented in direct quotations. The study found out that stakeholders were highly influenced by active implementation of school-based income-generating activities as proved to impart various entrepreneurship skills. The study concluded that the establishment and operationalization of IGAs in secondary school cycles has a high impetus factor for students and acts as an important engine towards imparting learners’ entrepreneurial skills to them. Therefore, the study recommends that education stakeholders should stress on mandatory implementation of IGAs in public secondary schools to equip learners with vital entrepreneurial skills.

Implementation of the Halal Product Guarantee Law in Indonesia by the Department of Industry and Trade Cooperatives of Bima City

The obligation to register a halal certificate is stated in Article 4 of The Halal Product Guarantee Laws "Products that enter, circulate, and are traded in the territory of Indonesia must be certified halal". Therefore, the purpose of this study is to explain the mandatory implementation of halal certification carried out by the Department of Cooperative Industry and Trade of the Bima City for its Small & Medium-Sized Enterprises (SMEs), because it is one of the government instruments authorized to accommodate those who wish to register a halal certificate. The research method used in this research is descriptive qualitative, to support this research it takes several parties as respondents from the Department of Industrial and Trade Cooperatives and SMEs (DISKOPERINDAG) and so that this research can produce data that can provide conclusions regarding the implementation of mandatory halal certification by the Department of Cooperative Industry and Trade of the Bima City for its SMEs. From this research, it can be concluded that DISKOPERINDAG has carried out socialization in the form of seminars and training and provided information through the official website of DISKOPERINDAG Bima City. In addition to socialization, DISKOPERINDAG also provides assistance in procuring halal certificates for UMKM in the Bima City, it makes SMEs feel helped in registering halal certificates

Assessment of human health and modern laboratory tests

A blood test for vitamin D(OH) reflects a person's overall health. Athletes in the winter season have a sharp decrease in the concentration of calcitriol in the blood. Taking cholecalciferol by athletes at a dose of 2000 IU per day allows one to maintain vitamin levels at a sufficient level in the body, which contributes to maintaining good physical shape and improving athletic performance. Level 25(OH) analysisD in the blood of elite athletes is useful for monitoring and correcting the intake of vitamin D preparations, requires mandatory implementation in the medical and biological support of national teams.

Awareness and Sustainability among Palm Oil Independent Smallholders: Adoption Decision of MSPO Certification

In 2017, the Malaysian government through Malaysian Palm Oil Board (MPOB) has stipulated that all oil palm growers in Malaysia must obtain Malaysian Sustainable Palm Oil (MSPO) certification to ensure the sustainability of the palm oil industry in Malaysia. To help oil palm growers, especially independent smallholders, the government offers various incentives such as financial support and advisory services to them to ensure that they obtain MSPO certification. If this certification is not met, they will not be able to sell palm oil to the mills. Malaysia's Prime Minister declared mandatory MSPO certification implementation, and all oil palm grower were granted a grace period until 31 December 2019. However, according to the most recent data, only 31 percent of independent smallholders were certified as of December 2020. The impact of not having MSPO certification is significant, resulting in poor quality of life and remaining below the poverty line among independent smallholders. Based on the facts stated above, it is crucial to identify the factors that contribute to independent smallholders' low degree of certified ownership. Previous research has mostly focused on the factors that influence MSPO certification ownership among organized smallholders (See Shahida et al.(2018) and Begum et al. (2018)) and there is still a scarcity of research on independent smallholders. Ni et.al. (2016) revealed that awareness of MSPO is weak among independent smallholders where 97.5% of the survey respondent do not know about sustainable palm oil and 86.7% do not know about MSPO certification. This study further notes that the most important factors reported for the implementation of MSPO are the perceived advantages of the certification and policy support for the implementation of MSPO certification. Therefore, this study focuses on the independent smallholders and will look at how awareness, sustainability practices, and socio-demographic characteristics influence certification or non-certification among independent smallholders. Keywords: MSPO certification, Independent smallholders, Sustainability, Palm oil industry

A Model for Understanding Mandatory System Implementation: A Literature Review

The system implementation within the company or organization is accompanied by the redesign of business processes and changes in organizational structure that are carried out to align system implementation with business strategies. In a mandatory environment,, the decision to adopt technology is determined by the management so that in the end employees will use the technology. However, there is a possibility that the employee may engage in destructive behavior so that failing to implement innovations or technology. Many studies have developed models that can be used to measure the success of mandatory system implementation and identified the factors that influence that success. The purpose of this literature review is to provide a comprehensive summary of research related to the success model of mandatory system implementation, provide insight into the critical success factors of mandatory system implementation, and identify research limitations in the literature to provide possible future. The research selected in this literature review is research from 2016 to 2021.

ТЕОРЕТИЧНЕ ОБҐРУНТУВАННЯ ПРОЦЕСУ ФОРМУВАННЯ ОЦІНЮВАЛЬНОЇ КОМПЕТЕНТНОСТІ МАЙБУТНЬОГО ВЧИТЕЛЯ ФІЗИЧНОЇ КУЛЬТУРИ В УМОВАХ БАКАЛАВРАТУ

Competence professional education is focused on the achievement of specific educational results: knowledge, skills. There is a need to develop and implement in the educational process a bachelor’s degree in various educational components, both compulsory and elective, theoretical and practical justification of the process of forming the assessment competence of the future physical education teacher. The effectiveness of the implementation of the new assessment system in general secondary education institutions depends on the established assessment competence of the future physical education teacher. Evaluation of the quality of education is a systematic evaluation of the results and process of learning, the effectiveness of the entire education system and its individual components. New trends in the development of national education require their mandatory implementation in the didactic training of physical education teachers in the bachelor’s degree. The purpose of the article is to find and scientifically substantiate the process of forming the assessment competence of future physical education teachers in the bachelor’s degree. We propose the following definition: assessment competence of a future physical education teacher - an integral professional quality of the future teacher's personality, characterized by the ability to make fair, impartial, objective, independent, non-discriminatory and honest determination of the level of educational achievements of general secondary education students. Сriteria, willingness to adjust their own methods of teaching physical education to ensure the progress of the student. Evaluation of the quality of education is a systematic evaluation of learning outcomes and processes, the effectiveness of the entire education system and its individual components. Stages of formation of evaluative competence of the future physical education teacher: analytical, motivational, semantic, organizational-activity, evaluation-effective.

패널모형을 이용한 농업계 대학 졸업생의 소득과 영농규모에 영향을 미치는 요인 분석

The purpose of this study is to analyze affecting factors on the income, farming scale, and farming implementation of graduates of the Korea National College of Agriculture and Fisheries using panel model. For this, we used a generalized estimation equation among the panel analysis methods. The factors that have a positive (+) effect on income were men, married people, and successive farmers. In the case of parents' cooperative farming, dairy farming or poultry farming, matching the major at the time of graduation with the main items, the income was also high. Factors that have a positive (+) effect on farming scale were unmarried people, parents' cooperative farming, aquaculture cultivation, and poultry farming. The factors that implemented the mandatory farming implementation well were men, married people, parents' cooperative farming, aquaculture cultivation, and pig farming. Through the results of this study, it will be possible to help manage and support graduates and enrolled students.

Tackling Explicit Material from Online Video Conferencing Software for Education Using Deep Attention Neural Architectures.

The spread of the COVID-19 pandemic affected all areas of social life, especially education. Globally, many states have closed schools temporarily or imposed local curfews. According to UNESCO estimations, approximately 1.5 billion students have been affected by the closure of schools and the mandatory implementation of distance learning. Although rigorous policies are in place to ban harmful and dangerous content aimed at children, there are many cases where minors, mainly students, have been exposed relatively or unfairly to inappropriate, especially sexual content, during distance learning. Ensuring minors' emotional and mental health is a priority for any education system. This paper presents a severe attention neural architecture to tackle explicit material from online education video conference applications to deal with similar incidents. This is an advanced technique that, for the first time in the literature, proposes an intelligent mechanism that, although it uses attention mechanisms, does not have a square complexity of memory and time in terms of the size of the input. Specifically, we propose the implementation of a Generative Adversarial Network (GAN) with the help of a local, sparse attention mechanism, which can accurately detect obscene and mainly sexual content in streaming online video conferencing software for education.

Why is China struggling with waste classification? A stakeholder theory perspective

China has been struggling with waste classification for decades, even after the mandatory implementation of relevant policy in 2017. However, the causes of the failing performance of waste classification in developing countries attract little scholarly attention. To fill this gap, this paper addresses why China has been struggling with waste classification for decades by establishing a stakeholder theory framework using the indicators of influence, involvement, and interest to uncover the reality of waste management as well as complex interests among stakeholders. The factors hindering the implementation of waste classification policy, which result in the failure of public collective action, are identified. These factors include the established vagueness on the priority order of waste management from high-level governments, the policy implementation gap from grassroots-level governments, the powerful forces opposing waste classification from incineration enterprises, and the weak strength of formal resource recyclers and non-governmental organizations. This study contributes to presenting a realistic and comprehensive scenario with muti-agents of China's waste management.

Breastfeeding-friendly policies and programs in three public Universities in Ghana

BackgroundThe United Nations through its Sustainable Development Goals (SDG) 3 and 5 has championed Women empowerment for exclusive breastfeeding through various action plans and expected the concept to be decentralized through locally mandatory implementation of various institutional policies and programs in member Countries. Using Kabeer’s empowerment concept, the authors in this paper assessed availability and implementation of breastfeeding policies and programs in three public universities in Ghana.MethodsThe study design was an exploratory-descriptive-case study involving university employees and student mothers from three public universities in Ghana. The universities were selected via simple random approach whilst selection of participants was purposive. Data were collected between April and July 2018 using an unstructured interview guide developed by the authors, audio recordings, field notes and desktop review of documents. Manual thematic analysis of data was done to present results descriptively. The University of Cape-Coast Ethics Review Board approved the study.ResultsThirty-six respondents participated in the study. Three main themes (Breastfeeding policy and programs, Institutional support, and views on Breastfeeding/Childcare support) emerged. Despite being gender/child friendly, none of the universities in this study has a formal breastfeeding/childcare policy/program and there are no immediate policy plans for on-campus facilities to enhance breastfeeding. Financial cost emerged as a major challenge hindering the universities from implementing a policy/program in this regard. On the part of student mothers, lack of legal protection, lack of breastfeeding-friendly university policies, inadequate availability of breastfeeding facilities, and insufficient awareness of the importance of breastfeeding among nursing mothers has been a major setback for breastfeeding on campus, hence nursing mothers continue to make personal but challenging arrangements for breastfeeding on university campuses.ConclusionsThe study findings reflect negative implications for childcare as it affects optimal child nutrition, hence impacting on achieving the SDGs 3 and 5 in Ghana. The authors recommend introducing formal breastfeeding-friendly policies/programs as one of the criteria for accreditation of universities in Ghana to enhance optimal childcare and sound maternal mind for studies and/or work once there is an assurance of child safety and proximity to breastfeed on demand.

Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia

This study aims to develop and analyze a maqosid sharia-based performance improvement model for Islamic banks in Indonesia. First, a comprehensive and relevant literature review is carried out to form a performance improvement model based on maqasid sharia. Furthermore, the model is tested empirically using statistical tests. The results show that Islamic social reporting (ISR) has a positive role in increasing maqasid sharia. Islamic corporate governance (ICG) likewise has a positive function in expanding Islamic social reporting. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. The implication of this result shows that Islamic commercial banks should give more consideration to the level of accomplishment of maqasid sharia, with the application of Islamic corporate governance (ICG) and the better implementation of Islamic social reporting (ISR) under the objectives of sharia banks. Regulators need to make policies in the form of incentives for Islamic banking to carry out their operations optimally and further realize maqasid sharia. The findings of this research have implications for policymakers, the need for a policy on the mandatory implementation of Islamic corporate governance (ICG). This study builds a model that can improve performance based on Islamic maqosid in Islamic banks in Indonesia.

The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries

Purpose To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure. Design/methodology/approach The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure. Findings The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure. Originality/value This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.