Operational Guidelines Research Articles

Relationship Between Internal Control and Treasury Management in a Peruvian Municipality

Purpose: The objective was to determine the relationship between internal control and treasury management in a Peruvian municipality. Theoretical framework: The theory used allowed for an in-depth study of internal control and treasury management, demonstrating that compliance with supervision and control activities greatly reduces the risks of embezzlement in the public sector. Design/methodology/approach: A quantitative, applied, non-experimental, cross-sectional, descriptive and correlational methodology was used; the sample consisted of 75 workers of the municipality. Results: It became evident that when internal control is deficient, treasury management is deficient in 78.8%, as is the case with each of its dimensions. In addition, they obtained a p=0.000<0.05, allowing to accept the alternative, and also obtained a Spearman's Rho of 0.554. Research, practical and social implications: When operational guidelines are not followed in the treasury management phases, the process will be deficient, which will result in misapplication of public funds because there will not be sufficient economic funds to cover the municipality's needs. Therefore, it is important to follow the rules established in the entity. Originality / value: Concluding that internal control is related to treasury management in the municipality studied; this is due to the fact that, by complying with the appropriate rules and stipulated in the entity, that officials and authorities encourage ethical values throughout the institution and comply with the assigned functions, then the operational guidelines in treasury management will be complied with.

Effects of Emergency Room-specialized Pharmacists on Emergency Medicine

It is difficult to say that pharmacist services in the emergency room (ER) are widespread nationwide. According to a survey of certified emergency pharmacists, the work area they are most commonly engaged in is the intensive care unit. This may be due to the lack of reimbursement for pharmacist services in ERs and the absence of operational guidelines. On the other hand, Sapporo Higashi Tokushukai Hospital has had ER specialized pharmacists (ESPs) since 2016 and has reported on the usefulness of pharmacist services in the ER at conferences and in papers. Among other things, it has been shown that the workload of emergency physicians is reduced by 1.9 h/d through the use of ESPs, and that also contributes to the increase in accurate diagnoses of drug-induced diseases and the treatment of infectious diseases. Reports on the benefits of ESP have also begun to emerge in Japan, including a significant decrease in the number of incident reports. Meanwhile, overseas reports indicate that ESPs have a significant impact on healthcare economics, such as "an annualized cost avoidance effect of more than 400 million yen." Furthermore, reports of improvements in operational guidelines and patient outcomes that support these guidelines indicate that ESPs in other countries are well-established ahead of their counterparts in Japan. We strongly hope that ESPs will increase in number and distribution in Japan in the future through the evaluation of reimbursement and formulation of operational guidelines.

Pengembangan Aplikasi Penilaian Angka Kredit Dosen (Studi kasus: FMIPA Universitas Lampung)

According to Law Number 14 of 2005 on Teachers and Lecturers, lecturers are defined as professional educators and scholars whose primary responsibility is to transform, advance, and disseminate knowledge, technology, and the arts through education, research, and community service, often referred to as the Tri Dharma of Higher Education (Chapter 1, Article 1, paragraph 2). The assessment of lecturers' performance is deemed essential in the context of implementing the Tri Dharma of Higher Education to gauge the degree to which it is executed. In practice, lecturers are required to accrue credit points in line with the established standards specified in the operational guidelines for credit point assessment. Nevertheless, lecturers often encounter delays in the collection of these credit points, primarily due to the substantial amount of data used as assessment criteria and the manual creation of reports using Microsoft Excel. Consequently, this protracted process is responsible for the extensive time required for the preparation of Academic Qualification Credit Points (DUPAK) reports. To tackle this issue, the development of an Information System has been proposed to expedite and enhance the accuracy of data collection. The Information System is constructed using the prototype methodology, which encompasses three core phases: "Listening to Customer" to identify user requirements, "Building/Revising the Mock-Up" to develop the prototype, and "Testing the Mock-Up" to assess its compliance with user expectations. The system is coded using the PHP programming language, and the Laravel framework is employed to simplify the coding process. The system's functionality is rigorously tested using the Black Box Testing method with Equivalence Partitioning to ensure its reliability and accuracy. The outcome of this research is a Web-Based Lecturer Performance Evaluation Information System designed to streamline the DUPAK report creation process for lecturers, making it more efficient and precise.

지역아동센터 프로그램 운영 경험에 관한 자문화기술지

This study aimed to identify the fundamental factors and core values necessary to develop and implement a program for children at local child centers, considering their needs and characteristics. To achieve this, the research questions were set as follows: “What do researchers experience in operating programs at local child centers?” and “What does the experience of operating programs at local child centers mean to researchers?” The research employed the autoethnographic research method, and data were collected through memory materials, cultural artifacts, and self-reflection materials spanning from 2011 to 2022. The collected data were analyzed using the end-point coding method. The research findings revealed four types of programs: “Program of Living as I Am,” “Replica Program of Becoming an Expert,” “Superficial Program of Wanting to Become an Expert,” and “Subtle Program of Becoming an Expert.” These research results are significant as they provide direction and important guidelines for program development and operation. Additionally, they offer insights into the role of operators when utilizing the programs.

Accounting Systems And Procedures Design: Supporting Business Process and Internal Control of a Small Service Business in Special Region of Yogyakarta

For businesses engaged in the service sector, the problem faced is how companies can provide output with high service quality standards to meet customer satisfaction. During the Covid-19 pandemic, accounting information systems and good procedures are very important to support management in implementing business processes and evaluating the delivery of their service products. A community service activity aims to design accounting systems and procedures for a small business in Yogyakarta so that these service businesses can have the guidelines and accurate information bases for decision making. In addition, this system can improve the financial recording process that supports the consistency of business processes, as well as the application of a good internal control system. The implementation method includes an initial survey to collect information from the business, observation, and problem identification, followed by an evaluation of the accounting aspects and the development of a system design as a solution proposed by the community service team to be implemented in target partner organizations. The system flowchart, detailed operational system guidelines, and procedures resulting from this project made a positive contribution to the organization, as shown by the results of the evaluation with the director and business management at the final stage of the activity implementation.

Breastfeeding by Working Mothers: Global Challenges

A mother’s full-time employment is a determinant factor in abandoning exclusive breastfeeding before 6 months. White-collar workers have a better knowledge, attitude, and practice toward breastfeeding than blue-collar workers. The discontinuation of exclusive breastfeeding is associated with delayed skin-to-skin contact, Neonatal Intensive Care Unit admission, pacifier and artificial teats use, mother’s return to work earlier and lower education levels. Racial and ethnic disparities in paid and unpaid workloads of mothers, and the relationship between components of job quality and duration of mother’s own milk provision. However, returning to work, insufficient breast milk, misconceptions about breastfeeding, and interference with social life were the barriers for mothers to breastfeed continuously. Several aspects must be considered to increase the chances of a beneficial effect of interventions: type of intervention, target audience, timing of intervention, actors that can implement it, strategies and methods of intervention, and intensity of intervention. Intervention efforts should focus on behavior change to educate and equip mothers to overcome the barriers that are within their control. Such interventions should further focus on family-centered education and strengthening the proficiency of healthcare workers on advising breastfeeding mothers. Findings point to the importance of health visitors providing emotional support to bolster the continuation of breastfeeding and encourage a positive subjective experience of infant feeding. The emphasis of emotional support encourages increased allocation of resources and training opportunities to ensure health visitors are able to provide enhanced emotional support. Women’s experiences reveal a daily life with difficulties in reconciling the desire to breastfeed and the work scenario. Support network and adaptation to children’s food routine are strategies adopted to minimize risks of weaning. The results show the need to consolidate policies to encourage continued breastfeeding in the labor market. Effort is needed to sustain breastfeeding after maternal return to work. A breastfeeding-friendly policy with clear operating guidelines in the workplace is critical to sustaining breastfeeding. Learning from others who have had a positive experience will ensure that all breastfeeding women are better supported in the workplace in future. When ‘breastfeeding only’ support is offered to women, the duration and in particular, the exclusivity of breastfeeding is likely to be increased. Support may also be more effective in reducing the number of women stopping breastfeeding at three to four months compared to later time points. For ‘breastfeeding plus’ interventions the evidence is less certain. Support may be offered either by professional or lay/peer supporters, or a combination of both. Support can also be offered face-to-face, via telephone or digital technologies, or a combination and may be more effective when delivered on a schedule of four to eight visits. Further work is needed to identify components of the effective interventions and to deliver interventions on a larger scale. Governments should make it obligatory for employers to offer a breastfeeding support program and a dedicated breastfeeding facility at the workplace as these simple measures significantly increase exclusive breastfeeding. Knowledge improvement related to breastfeeding benefits and supports to working mothers are a key priority, however advocacy to employers, managers, and supervisors in providing breastfeeding facilitation and program support are also critical to successful breastfeeding practice among workers. Policies, regulations, and laws supporting the promotion of exclusive breastfeeding practices until 6 months in mothers as recommended by the WHO should be reinforced.

The Guidelines of Green Building Operation in Thailand Construction Industry

This research aimed to study the guidelines for green building operations in Thailand’s construction industry and develop a structural equation model (SEM). According to global trends in sustainable development goals, issues about energy resources, pollution, and human surroundings are concerning. Each country’s green building criteria or discipline topics will be developed and improved for their condition. The research analysis emphasised the green building industry using descriptive, reference, and multiple statistics. The research results show guidelines for green building operation in 4 aspects. Each component aspect’s names are (1) Environment Arrangement, (2) Collaborative Creation, (3) Knowledge Management and (4) Technology Development. The hypothesis test showed that the difference in enterprise sizes revealed overall aspects that were not significantly different at 0.05. The analysis of the developed structural equation model showed that it was in accordance and harmony with the empirical data and passed the evaluation criteria. Its Chi-square probability level, relative Chi-square, the goodness of fit index, and root mean square error of approximation was 0.184, 1.084, 0.959, and 0.013, respectively.

MANAGEMENT OF ISLAMIC EDUCATION INSTITUTIONS BASED ON RELIGIOUS MODERATION

Islamic educational institutions must have excellent human resources, which are not only limited to human resources from their own country, but also must be able to compete with human resources from foreign countries. Improving the management of Islamic educational institutions is a must for the leaders of Islamic educational institutions to face more complex changes in the future. The purpose of writing this policy paper is to encourage the inception of a foundation for the management of Islamic education institutions based on religious moderation to create a moderation in students' religious attitudes. This policy paper is based on the results of research conducted by the Education Research Team in 2022. This research uses a qualitative method with a literature review approach. The management of Islamic educational institutions at the tertiary level based on religious moderation needs to be directed to achieve the strategic plan of the Ministry of Religious Affairs of the Republic of Indonesia. The recommended alternative policies are first, the Ministry of Religious Affairs needs to formulate a new policy regarding operational guidelines for the management of Islamic education institutions at the elementary, secondary, and tertiary levels based on religious moderation in detail. Second, the Ministry of Religious Affairs needs to formulate a new policy in collaboration with related educational institutions in the framework of implementing religious moderation in institutional management.

Pathogenic Bacterial Communities Isolated and Identified in Stingless Bee (Kelulut) Honey from Selected Farms in Terengganu

In Malaysia, stingless bees can be categorised into two genera: Melipona and Trigona, known as “kelulut”. The high demand for kelulut honey boosts the production of the honey industry. Previous studies reported that stingless bee (kelulut) honey and its products were contaminated with pathogenic bacteria during harvesting and processing. This research aims to isolate and identify the pathogenic bacteria in kelulut honey. Forty-eight samples of kelulut honey (open and closed pot) and propolis were obtained from selected farms in Terengganu by focusing on a major stingless bee species available in Malaysia, Heterotrigona itama. In addition, the swabbing technique was done on the wooden beehive of the kelulut to evaluate the environmental contamination. The pathogenic bacteria were isolated using specifically selected agar, such as Bacillus cereus agar (for B. cereus), Baird-Parker agar (for Staphylococcus aureus), and MacConkey agar (for other pathogenic bacteria), which were confirmed through a biochemical test. All samples were analysed, and the results showed that B. cereus (7/48), Pseudomonas aeruginosa (10/48), Pantoea spp. (11/48), Serratia plymuthica (6/48), and S. aureus (9/48) were obtained in the samples. This study indicates that kelulut honey was contaminated with B. cereus, P. aeruginosa, Pantoea spp., S. plymuthica, and S. aureus. Isolated pathogenic bacteria may exist in the kelulut honey through food handlers, utensils, and the environment. Hence, the stakeholders should strictly follow good standard operating procedures and guidelines by the kelulut honey industry to prevent foodborne illness.

The Development of Policy on Nursing Cross Training in a Healthcare Organization

The Policy provides a consistent framework for operational guidelines and standardized processes for decision making. Policy Development Framework provides protocols and clarifies roles and responsibilities in the policy development process. This article aims to document and discuss the process of development cross training policy formulation, including its practice and outcomes. In this policy, we developed the cross training framework including definitions, purpose and procedures that reflect the scope of policy analysis. This comprehensive conceptual framework may serve as a “road map” for researchers and healthcare policymakers who are interested in the development, monitoring, implementation, and analysis of nursing cross training policies.

Relative role of community transmission and campus contagion in driving the spread of SARS-CoV-2: Lessons from Princeton University.

Mathematical models have played a crucial role in exploring and guiding pandemic responses. University campuses present a particularly well-documented case for institutional outbreaks, thereby providing a unique opportunity to understand detailed patterns of pathogen spread. Here, we present descriptive and modeling analyses of SARS-CoV-2 transmission on the Princeton University (PU) campus-this model was used throughout the pandemic to inform policy decisions and operational guidelines for the university campus. Epidemic patterns between the university campus and surrounding communities exhibit strong spatiotemporal correlations. Mathematical modeling analysis further suggests that the amount of on-campus transmission was likely limited during much of the wider pandemic until the end of 2021. Finally, we find that a superspreading event likely played a major role in driving the Omicron variant outbreak on the PU campus during the spring semester of the 2021-2022 academic year. Despite large numbers of cases on campus in this period, case levels in surrounding communities remained low, suggesting that there was little spillover transmission from campus to the local community.

Nonexcessive-ΔV and Low Complexity Model Predictive Control Based on Finite-State Machine for Three-Level Three-Phase Inverters

For three-level three-phase inverters, a novel finite-state machine based model predictive control (FSM-MPC) is proposed. The state transition diagram of FSM is regarded as the operation guideline to avoid excessive voltage jumps (Δ <italic xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">V</i> ). No more than five voltage vectors (VVs) are selected as FSM-MPC's candidates VVs, based on the VV reference and the previous optimal VV. And the cost function is simplified in terms of time duration. Thus, evaluating a candidate VV requires a very low computation cost. Without losing control performance, the proposed FSM-MPC's execution time is decreased to 50% of the MPC algorithm, which enumerates all basic VVs to get global optimal VV and performance. Compared to the existing simplified algorithms, the proposed FSM-MPC makes current harmonics lower, and its average switching frequency is 33% less, which means much less switching loss. Furthermore, the proposed algorithm is robust when the electric-circuit parameters are mismatched in the control system. Experimental results are provided to validate the advantages of the proposed algorithm. <fn fn-type="other" id="fn3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> This work was supported in part by National Natural Science Foundation of China under Grant 52177204, and in part by Natural Science Foundation of Hunan Province under Grant 2021JJ30875. (Corresponding author: Jian Yang) H. Zhou, J. Yang, D. Song and M. Dong are with the school of Automation, Central South University, Hunan 410083, People's Re-public of China (e-mail: ; ; ; ). L. Huang and X. Chen are in Institute of Plasma Physics, Chinese Academy of Sciences, Hefei 230031, People's Republic of China (e-mail: ; ). </fn>

Disaster Management and Early Warning System: Human Rights Perspective

The origins of a disaster lie in nature and as well as in various human activities. Economically well-off and technologically advanced countries have failed in discovering proper solutions to disasters. The mere presence of hazard does not lead to disaster, there must be vulnerability also. Disaster plus vulnerability leads to damage. Making high probabilities from an undesirable event to low probabilities is disaster management. Risk analysis plays an important role in disaster management. Disaster management means the organization, planning and indication of measures preparing for, responding to and, initial recovery from disasters. Geographic Information System (GIS) and Remote Sensing play a very important role in disaster management and risk reduction. Early warning system is very useful in taking care of measures relating to pre-disaster mitigation and preparedness measures, emergency relief and reconstruction efforts. The problems and multiple human rights challenges posed by natural disasters are mainly of humanitarian nature and it is observed that the human rights of disaster victims are not sufficiently taken care of. In June 2006, the UN Inter-Agency Standing Committee (IASC) adopted Operational Guidelines on Human Rights and Natural Disasters, which are aimed at protecting the rights of persons affected by natural disasters. Human rights-based approach should be considered as one of the measures to increase accountability for warning and it must be ensured that warnings should reach the each and one who are residing in disaster prone areas.

「재난 및 안전관리 기본법」상 수상·해상 관련 의무보험 기준에 관한 고찰

On June 9, 2020, the Ministry of the Interior and Safety promulgated a revision of “Framework Act on the Management of Disasters and Safety”(hereinafter “Disaster and Safety Act”), which strengthens the comprehensive management function of disaster safety obligation insurance policies operated by 22 ministries. This law establishes seven standards to be put in place by each statute for the administration and operation of mandatory insurance, which is compulsory under 45 different laws. If the standard is not met, the Ministry of the Interior and Safety may recommend the head of the central administrative agency in charge of the mandatory insurance to revise the relevant laws.&#x0D; This paper compares and reviews the actual conditions of mandatory insurances under eight laws related to water and sea mentioned on the “Disaster and Safety Act”. When the Ministry of the Interior and Safety recommends revisions to the head of the central administrative agencies under the Act, it is necessary to reflect the followings in consideration of the internationality and uniqueness of ships.&#x0D; First, it is necessary to apply the limits of liability stipulated in the “Commercial Act” and relevant “International Maritime Conventions” to the limit of compensation, and to present the limits of compensation for property damage caused by accidents at sea. Second, the incentives for compulsory insurance and the administrative sanctions applied for non-insurance should have fairness among 8 laws and require consistent application of sanction types. Third, it is necessary to revise the laws so that domestic victims' right to claim directly against foreign insurers is valid even if there are foreign elements. Fourth, when considering the intent of “Disaster and Safety Act”, it should add other water and sea-related laws that accept compulsory insurance. Finally, considering the characteristics and internationality of ships and ocean, the Ministry of Oceans and Fisheries shall conduct integrated management of the mandatory insurances related to water and sea in accordance with tentatively named ‘Guidelines for Operation and Management of Water and Marine Safety mandatory insurance’ under the “Disaster and Safety Act”. The guidelines should include criterions for approval and management for foreign insurers who are undertaking foreign vessels that entered into Korean ports.

Comparative Analysis of The Operational Guidelines or Rules Under the Sexual Offences Against Children in Malaysia and India

The Malaysian Parliament has passed special legislation, the Sexual Offences Against Children Act 2017 (Act 792). The Guidelines and the Rules of the POCSO Act 2012 provide detailed guidance on the procedure for the necessary protection of the child victim as well as a child witness to the authorities involved. The Guidelines are a very good start and it is recommended to the Legislature conduct further research with respect to the Guidelines and consider it to be promoted into a full-fledged regulation with proposed modifications attached to Act 792 to infuse it with more binding force and pro-active measures rather than reactive.

Practices, Challenges, and prospects of Implementing School-Based Management (SBM) System in Ethiopian Schools: Implications for Policy Makers

The purpose of the study was to investigate the level of practice, challenges, and prospects of SBM in Ethiopian schools. A holistic multiple-case study was utilized. In addition to document review, the researcher collected data via semi-structured interviews with maximum diversity sampling from eight participants. Thematic analysis was employed for analysing data. Results showed that implementing SBM in Amhara regional state, Ethiopia, was ineffective. The significant challenges identified were: the low administrative capacity of crucial members of the SBMs, uncertainty, overload, lack of cooperation from the school leaders, and teachers' misunderstanding of the importance of the SBM. To improve school management at the school level, Ethiopian schools should take the following prospects into account: Commission a steering committee to introduce SBM, make a pilot project to allow some schools to have greater control over their budgets, give legal authority to schools to define themselves, increase the direct relationship between district education bureaus and regional educational bureaus, provide in-service training and so forth. In addition to the theoretical implications to the literature about SBM in the Ethiopia context, this study has several practical implications for many stakeholders of education, such as the Ministry of Education and school administrators, to understand the challenges in implementing SBM and to overcome the challenges in their respective schools by considering the suggested prospects.

Monitoring and simulation-based optimization of two multi-apartment NZEBs with heat pump, solar thermal and PV

For achieving carbon neutrality, new buildings must be built according to very high-performance standards, such that their energy needs can be covered predominantly by onsite renewables. Although the technical solutions for efficient envelopes are well established, heat pumps together with PV have proven to be a reliable HVAC system, the discussion is ongoing regarding the optimal system concept and design for NZEB. Furthermore, the real performance strongly depends on the design, implementation, commissioning and operation. Given the complexity of building and HVAC with the influence of climate and users, a benchmark for optimal operation requires the combination of monitoring analysis and validated component and system models. Different steps and aspects of the calibration and optimization process are presented. The model, representing a step towards a digital twin, was used to improve the operation and derive guidelines for future optimal NZEB HVAC design, commissioning and operation for maximum primary energy savings. HIGHLIGHTS Integrated simulation-based design, commissioning and optimization of Net-zero energy residential buildings Calibrated component as well as building and HVAC system simulation models Simulation assisted commissioning and optimization leads to relevant energy savings NZE Multi-Apartment Buildings possible with optimized system design and control Monthly evaluation of primary energy highlights the need for reduced winter energy demand

Evaluation of the effect of the feeding regime on the removal of metals and pathogens in microalgae-bacterial systems.

Microalgae-bacteria systems are used for the treatment of effluents, using a technology that has stood out with excellent results, as reported in the literature. However, investigating these systems in more depth can improve our understanding of the removal mechanisms for a wide range of existing and emerging pollutants and help improve the guidelines for design and operation, in order to improve the treatment efficiency as well as biomass productivity. This work studied the impact of the feeding regime on the removal of metals and pathogens from primary domestic wastewater in high rate algal ponds (HRAPs). For this, one reactor was fed continuously (HRAP1) while two reactors were fed in semi-continuous mode, during 12 h day-1 (HRAP2) and 0.1 h day-1 (HRAP3). Although removal efficiencies of 82 ± 5% for Mn and 90% for E. coli were reached in the semi-continuously fed reactors, there was no significant difference between the conditions studied. On the other hand, for biomass productivity, the semi-continuous feeding regime was more advantageous with a growth of ≈ 22 mg L-1 day-1.

Hydrodynamic study of the operating window of a stator-rotor vortex chamber reactor

The gas-solid vortex reactor is promising for process intensification while the huge gas consumption and relatively low solids loading can be a hurdle for some industrial applications. Therefore, an improved design, the stator-rotor vortex chamber (STARVOC) has been proposed. To construct the operating window, five materials with sizes of 300–1000 μm and densities of 700–2330 kg/m3 are tested at varying rotational speeds from 300 to 600 RPM and superficial gas flow rates from 0 to 2.3 m/s. A quantitative assessment of the bed's axial uniformity is conducted and a minimum rotational speed is determined. A semi-empirical correlation is developed for the terminal velocity of particles, enabling obtaining maximum solids loading and identifying maximum rotational speed. It is found that the operating window can be divided into six zones and the appropriate zone for uniform fluidization is identified. This framework provides operational guidelines for STARVOC implementation in drying and reactive applications.

Concept Paper on the Recommendations for the Improvement of the Operating Guidelines for the Integration Special Education Program in Malaysia

This study aims to improve the operating guidelines of the Special Integration Education Program (PPKI) in Malaysia through qualitative methodology. The problem statement for this study is the insufficient operational guidelines for the Integrated Special Education Program, leading to sub-optimal results for students with special educational needs. Research objectives include identifying key challenges in the implementation of Special Integration Education Program operating guidelines, exploring stakeholders' perspectives on the current system, and developing recommendations to improve Special Integration Education Program operating guidelines. The literature review highlighted previous studies on the subject, emphasizing the need for a more comprehensive approach to the operationalization of Integrated Special Education Programs. The conceptual framework shows how the research will be conducted, using qualitative methods such as semi-structured interviews and focus group discussions. The findings are expected to contribute to the improvement of the implementation of the guidelines for the operation of the Integration Special Education Program in Malaysia, which will ultimately benefit students with special education needs.