Oversight Responsibilities Research Articles

Developing and reporting a healthcare-associated infection composite score for health system board review

Background One strategy for supporting a hospital or health system's board of directors (Board), with their quality oversight responsibility is to review the organization's performance on quality measures. But for large systems, the number of measures needing review is quite burdensome and makes priority setting difficult. Our goal was to develop a scoring method that summarizes multiple quality measures together, while still maintaining the Board's opportunity to examine individual measures where there are specific concerns. Methods We calculated an overall health system-level composite performance score using six publicly reported healthcare-associated infections reported by the Centers for Medicare and Medicaid Services on their Care Compare website [central-line associated bloodstream infections (CLABSI), catheter-associated urinary tract infections (CAUTI), surgical site infections (SSIs) for colon surgery and abdominal hysterectomy, hospital-onset Methicillin-resistant Staphylococcus aureus bacteremia (MRSA), and hospital-onset Clostridioides difficile ( C. diff)], where relative weights assigned to each infection type reflect the severity of patient harm. We also calculated a health-system composite performance target. For individual infection types, we calculated system-wide scores and targets and categorized individual hospital performance into three performance categories. Results The health system's composite score between 2015 and 2019 ranged from a high of 1.10 to a low of 0.71. The health system's composite score in 2017–2019 was better than the composite target. Of the 34 measures used to calculate the 2019 composite score, 20 were better than internal standardized infection ratio (SIR) targets, seven were between internal targets and SIR of 1.0, and seven were worse than SIR of 1.0. Discussion The Board communicated they find this composite score reporting approach helpful for streamlining their understanding of HAI performance, as compared to traditional approaches of reporting out individual performance measures. Approaches that streamline Board review of quality and safety performance are important as we hold Board members accountable for overseeing quality, seek greater engagement from the Board, and work to minimize measure review overload.

Meta-Regulation: An ideal alternative to the primary responsibility as the regulatory model of generative AI in China

Generative AI with stronger responsiveness and emergent abilities has triggered a global boom and is facing challenges such as data compliance risks during the pretraining process and risks of generating fake information, which has raised concerns among global regulatory authorities. The European Union, United States, United Kingdom, and other countries and regions are gradually establishing risk-based, scenario-based, and outcome-based governance models for generative AI. China recently introduced new regulations for the management of generative AI, which adopt a governance model focusing on generative AI service providers. It suggests that China is continuing the principle of primary responsibility in Internet governance, which encompasses legal responsibility, contractual obligations, and ethical responsibility. However, the governance model based on primary responsibility emphasizes the accountability of generative AI model service providers, with relatively limited regulation on other important entities such as users and large-scale dissemination platforms, which may not be conducive to achieving China's regulatory goals for the AI industry. In comparison, the Meta-Regulation model could be an ideal alternative for China. As a classic theory explaining the public-private relationship, the ‘Meta-Regulation’ aligns with the generative AI governance requirements. Based on the Meta-Regulation theory, the governance of generative AI in China should move towards a direction of emphasizing safety, transparency, collaborative governance, and accountability. In line with this, it is necessary to include users and large-scale dissemination platforms within the regulatory scope and establish overarching governance objectives that ensure the responsible distribution of duties among stakeholders, with regulatory authorities assuming ultimate oversight responsibility and technical coordination. At the level of specific improvement measures, it is possible to integrate the three stages of model development, usage, and content dissemination of generative AI. During the model development stage, generative AI providers have specific transparency obligations. In the usage stage, a self-regulatory system centered around platform autonomy should be constructed. In the content dissemination stage, the proactive notification obligations of the dissemination platforms should be clearly defined. Additionally, the enforcement of technical interoperability requirements is necessary, thereby promoting the orderly development of generative AI applications.

Political parties and parliamentary oversight committee seats: sharing and trading the costs

ABSTRACT Political parties are important actors for making the chain of delegation in parliamentary systems work in practice, but less constructive in securing the corresponding chain of accountability that goes in the opposite direction. This article, however, argues that parliamentary oversight (accountability) conditions improve in institutionalised settings, like in central oversight committees. The article explores political parties’ strategies related to this type of task by investigating who sits in this type of committee. The expectation is that in this setting political parties will share the oversight responsibility, but that smaller parties want to trade the costs because they have fewer resources compared to larger parties. The investigation focuses on the five Nordic national parliaments with strong parties that control elections as well as the committee seat allocation. Overall, the investigation shows that institutionalisation does seem to spur joint responsibility and that larger parties take the load of this type of activity.

Investigating the Roles and Responsibilities of Institutional Signing Officials After Data Sharing Policy Reform for Federally Funded Research in the United States: National Survey.

New federal policies along with rapid growth in data generation, storage, and analysis tools are together driving scientific data sharing in the United States. At the same, triangulating human research data from diverse sources can also create situations where data are used for future research in ways that individuals and communities may consider objectionable. Institutional gatekeepers, namely, signing officials (SOs), are therefore at the helm of compliant management and sharing of human data for research. Of those with data governance responsibilities, SOs most often serve as signatories for investigators who deposit, access, and share research data between institutions. Although SOs play important leadership roles in compliant data sharing, we know surprisingly little about their scope of work, roles, and oversight responsibilities. The purpose of this study was to describe existing institutional policies and practices of US SOs who manage human genomic data access, as well as how these may change in the wake of new Data Management and Sharing requirements for National Institutes of Health-funded research in the United States. We administered an anonymous survey to institutional SOs recruited from biomedical research institutions across the United States. Survey items probed where data generated from extramurally funded research are deposited, how researchers outside the institution access these data, and what happens to these data after extramural funding ends. In total, 56 institutional SOs participated in the survey. We found that SOs frequently approve duplicate data deposits and impose stricter access controls when data use limitations are unclear or unspecified. In addition, 21% (n=12) of SOs knew where data from federally funded projects are deposited after project funding sunsets. As a consequence, most investigators deposit their scientific data into "a National Institutes of Health-funded repository" to meet the Data Management and Sharing requirements but also within the "institution's own repository" or a third-party repository. Our findings inform 5 policy recommendations and best practices for US SOs to improve coordination and develop comprehensive and consistent data governance policies that balance the need for scientific progress with effective human data protections.

Legislative oversight and structural violence in the Lagos State Health Scheme: A study of Alimosho Local Government Area

Structural violence imposes constraints on achieving equitable, affordable, accessible, and high-quality public services, encompassing healthcare. Despite establishing the LSHS, aimed at providing healthcare irrespective of economic status, residents continue to experience deprivation, restricted access, and substandard healthcare services. Doubts arise regarding the efficacy of legislative oversight in mitigating structural violence. This study explores this issue by employing a comprehensive methodology involving primary and secondary data collection through literature reviews, questionnaires, and interviews. The analysis reveals that the prevalence of structural violence within the LSHS cannot be exclusively attributed to deficiencies in the oversight responsibilities of the Lagos State House of Assembly. Lingering disparities, limited accessibility, unaffordability, and inadequate healthcare quality persist. Contributing factors encompass inadequate funding mechanisms, and deficiencies in communication, among others. Challenges such as executive interference, corruption, and the absence of a robust legislative framework impede the effectiveness of oversight.

Audit committee compensation and earnings management around M&A

This study examines the impact of equity compensation of audit committee members on the increasing monitoring role in earnings management around mergers and acquisitions (M&A). The results find support for the incentive alignment hypothesis, which suggests that compensating directors on audit committees with equity increases their monitoring role in reducing earnings management. The findings imply that the audit committee incentivized with equity compensation does due diligence increases the oversight responsibility over financial reporting and reduces the tendency for the firm to engage in earnings management around M&A. In addition, the results of this study support the incentive alignment hypothesis that when the post-acquisition profitability of the M&A is high, audit committee members are likely to increase their oversight responsibility over financial reporting during M&A.

Establishing a Pregnancy Lyme Disease Biobank.

Availability of relevant biological samples supports both basic science research and patient-centered clinical studies. Establishing a biorepository faces challenges at multiple levels. These tasks include defining mission definition and scope; selection of subjects and sample types; recruitment strategies; timing of collection in the patient's journey; sample logistics and processing; determining what clinical data to collect; ensuring sample integrity on transport, processing, and storage; defining governance structures and oversight responsibilities; clarifying sample provenance and ownership; establishing procedures for sample and data access; selecting testing to be performed routinely versus upon request, and management of results; data security; funding sources; and regulatory compliance. Establishing and maintaining a biorepository therefore requires careful planning, diligent and sustained execution, technical and financial resources, stakeholder support, and flexible and resilient management to respond to changing environments and needs.

Enhancing municipal councillors’ oversight in local, district, and metropolitan municipalities

Background: Municipal councillors have a statutory and moral obligation to perform an oversight function over all municipal functions and ensure that suitable corrective measures are taken to deepen local democracy.Aim: The aim of this study was to determine whether municipal councillors succeed in their oversight role to deepen democracy in the local sphere of government.Setting: The study was conducted among a sample of local, district, and metropolitan municipalities in South Africa.Methods: An online-administered questionnaire was used to collect data from four target groups, namely chairpersons of Section 79 oversight committees (T1), chairpersons of standing and/or portfolio committees (T2), chairpersons of provincial Standing Committees on Public Accounts (T3) and local government experts (T4).Results: It was found that councillors are relatively ill-prepared to conduct their oversight responsibilities although adequate statutory prescripts and oversight mechanisms and structures are in place.Conclusion: Focused capacity-building programmes are required to enhance the competencies of councillors in conducting their oversight role and thereby to deepen democracy in the local sphere of government.Contribution: The research shows that municipal councillors do not have the necessary capacity and tools to perform their oversight role and recommends appropriate strategies and practices to improve the effectiveness of councillors in conducting oversight roles.

Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan

The control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office.

Cross-country survey on the decommissioning of commercial nuclear reactors: status, insights, and knowledge gaps

Abstract. In the past, nuclear decommissioning has often been overlooked in the literature but will gain increasing relevance amongst researchers and industry alike as more and more nuclear power plants reach the end of their respective operational lifetimes (Laraia, 2018; Schneider et al., 2022). Existing research has up until recently focused mostly on technical challenges and liability issues of nuclear decommissioning, while analyses of the organization, regulation, and financing across various countries remain limited. In this cross-country survey paper, we compare the differing approaches for nuclear decommissioning organization in France, Germany, Sweden, Switzerland, the United Kingdom (UK), and the United States based on detailed country reports (Wimmers et al., 2023). We find that while, in theory, the countries follow the same standards, the implementation of responsibilities for nuclear decommissioning, financial liability, and oversight can differ quite significantly. For example, France is the only country in our survey to have implemented a centralized ownership of its nuclear reactor fleet, while all other countries have multiple operators that necessitate a different regulatory approach. In terms of financing, we observe that most countries follow a single approach, while Germany and the UK have different financing schemes depending on the nuclear reactors to be decommissioned (e.g., the former GDR reactors in East Germany and the UK's non-PWR (pressurized water reactor) legacy fleet). Based on our analysis, we derive several insights that merit further research on the topic of nuclear decommissioning. For example, the interlinkage between ownership and nuclear decommissioning production should be of particular interest, as we determine potential organizational models (following the system approach coined by Beckers et al., 2012) emerging through corporate actors aiming at the monetization of swift decommissioning – a trend that cannot be observed where the state is in full control. We further find that only limited information on decommissioning costs exists. Reducing knowledge gaps in this regard would help further understand and potentially identify potential challenges in nuclear decommissioning in advance before more nuclear reactors are shut down. Further insight into nuclear decommissioning fund adequacy and liability issues might be required to avoid the transfer of financial liabilities from private operators to taxpayers. Other research gaps include an analysis of market-based decommissioning approaches and possible supply chain bottlenecks and the subsequent investigation of efficiency through economies of scale, the limitation of nuclear decommissioning production from limited access to nuclear waste management facilities, and the influence of regulation, e.g., the number of overseeing regulators, on the production. The paper is based on a joint DFG project between TU Berlin and the University of Basel, entitled “Best practices for decommissioning nuclear power plants”.

Principal’s Leadership in Building Student’s Character

The purpose of this study is to evaluate how the vision, mission, and tactics for SMA Negeri 3 Kayuagung students’ character education are being put into practice. This study employed a qualitative methodology. Interviews, observation, and documentation were employed as the data collection methods. The first study’s findings include the implementation of the Head of SMA Negeri 3 Kayuagung’s vision and mission regarding the development of students’ character, specifically the development of the character of scientific disciplines, as well as the principal’s strategy regarding the development of students’ character via accuracy, reprimand, motivation, environmental conditioning, habituation, and character integration through learning activities. The principal’s three main oversight responsibilities are to keep an eye on teachers as they teach students about character in the classroom, to supervise the progress of character education activity programs, to inspect the safety and integrity of school facilities, and to assess these activities through debriefing.

The extent of mandatory and voluntary Shariah compliance disclosure: evidence from Malaysian Islamic financial institutions

PurposeThis study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia. The study highlights the accountability and transparency of the Shariah Committee members to provide full disclosure of relevant Shariah compliance information to the stakeholders.Design/methodology/approachThe study adopts content analysis to quantify and code the number of sentences in the Shariah Committee Report disclosed in the 2016 annual report of 47 IFIs in Malaysia. The extent of Shariah compliance disclosure in the Shariah Committee Report is measured based on the Standard (S) and Guidance (G) items outlined in the Shariah Governance Framework (SGF) as well as the Financial Reporting for Islamic Banking Institutions and takaful operators guidelines issued by Bank Negara Malaysia (BNM) as the reference.FindingsThe findings indicate that majority of IFIs complied with the minimum mandatory disclosure requirement based on the Standard (S) items in the Shariah Committee Report as required by the SGF. Highest information on the purpose of Shariah Committee engagement and scope of work performed is disclosed to the stakeholders in almost all IFIs. Only two prominent full-fledged Islamic bank and Islamic banking business in development financial institutions have shown highest accountability to go beyond the minimum disclosure requirement. This includes disclosing higher voluntary information on Shariah governance processes in the Shariah Committee Report of these two IFIs.Research limitations/implicationsThis study adopts the SGF (Bank Negara Malaysia, 2010), Financial Reporting for Islamic Banking Institutions (Bank Negara Malaysia, 2016) and Financial Reporting for Takaful Operators (Bank Negara Malaysia, 2015) as the reference to develop the measurement of Shariah compliance disclosure in the Shariah Committee Report. These guidelines issued by BNM are still effective during the period of study, i.e. the year 2016.Practical implicationsThe findings contribute towards the relevance for BNM as the regulator to enhance the current disclosure requirement in the Shariah Committee Report as stated in the SGF especially in Islamic windows and takaful operators. The main argument of this paper is that the more information being disclosed in the Shariah Committee Report will lead to better Shariah assurances. The issuance of Shariah Governance Policy Document in 2019 is expected to enhance the credibility, accountability and transparency of the Shariah Committee members concerning their oversight responsibility towards Shariah matters in IFIs’ business operations.Originality/valueAfter five years since the issuance of the SGF in 2010, further study on the extent of mandatory and voluntary Shariah compliance disclosure is important to highlight the accountability and transparency on the implementation of the Shariah governance across various types of IFIs in Malaysia.

Ethics in mental health research

AbstractThe boundaries between innovative clinical practices and research-related experimentation can be difficult to distinguish. Whilst mental health research has increased remarkably over recent decades, ethics is required to maintain and improve the standards of mental health research. Ethics and science can be seen as opposing forces with different aims championed by different people. However, ethics should not be a barrier to scientific advancement, but rather as the way that mental health research can be conducted with broader societal support, with the expectation of bringing wider benefit to people with mental illness. Scientific advancements may also lead to novel ethical problems and raise questions in relation to oversight responsibilities. Mental health research faces several unique ethical challenges. This presentation will provide an overview of the ethical issues linked with mental health research.Disclosure of InterestNone Declared

Reimagining Our Public Health Systems: The Robert Wood Johnson Foundation's National Commission to Transform Public Health Data Systems.

Reimagining Our Public Health Systems: The Robert Wood Johnson Foundation's National Commission to Transform Public Health Data Systems.

Reflections of volunteer counselors working remotely during the COVID-19 pandemic-Implications for policy and practice.

We reflect on our experience of running a remote volunteer counseling service, known as the Counseling Collective, to support patients and their families during the second wave of the COVID-19 pandemic in Cape Town, South Africa, and the learning and implications for practice and policy regarding the effective utilization of volunteers during a crisis or disaster context. The Beta SARS-Co-2 variant dominated the second COVID-19 wave which gained momentum in December 2020, as public sector health teams prepared to deescalate services over the South African summer season. The ferocity with which the wave hit the city soon made it clear that volunteers would be needed to assist with counseling services as the Beta variant caused serious disease, resulting in a significant upswing in hospitalisations and deaths. Four counselors and a colleague with oversight responsibilities of the volunteers reflected on the service we provided. This was done with the benefit of hindsight a year after the activities of the Counseling Collective were wrapped up. Virtual volunteers are a largely untapped resource in the South African health care system. Much is to be gained by using this underutilized resource to deliver patient-centred services, especially in times of crisis. Networks of retired and self-employed health professionals, particularly nurses,-skilled volunteers-are a valuable resource and can be deployed for critical work using their versatile skillsets, in public health emergencies. Telephonic consultations are a useful modality for providing quality care and need to be built into the business of health services. Skills to conduct such consultations and for the provision of palliative care services need to be mainstreamed into the skillsets of health professionals. Public health disaster plans should include a blueprint for the rapid recruitment and deployment of volunteer counselors to assist permanent staff in providing crucial patient-centred care.

English

Small-Scale Gold Mining (SSGM) is a way of life for many individuals living in mineral-rich but poverty-stricken areas of Africa. The sector provides many households with much needed income for their livelihood sustenance. Although the literature on SSGM have brought some consensus on environmental issues surrounding the sector, limited attention has been directed at health and safety issues associated with the small-scale gold mining processes.  This paper contributes to fulfilling this gap. Based on a case study, the paper discusses the health and safety issues associated with each stage of the small-scale gold mining process. Mixed methods approach was used to gather relevant data and information through field observations, focus group discussions with miners, interviews with key informants, and content analysis of secondary data. The miners seem unaware of safe operating procedures and the health implications of the mining processes. Although formal regulations exist, there is lack of official oversight and monitoring of SSGM activities. Policy implications from the study are discussed. They include educating small-scale gold miners to raise health and safety awareness, and decentralizing permitting, monitoring and oversight responsibilities to local governments and institutions.   Key words: Galamsey, artisanal, small-scale mining, health and safety issues.

CORPORATE GOVERNANCE ATTRIBUTES AND TAX AGGRESSIVENESS NEXUS IN THE NIGERIAN NON-FINANCIAL FIRMS

This study examined the corporate governance attributes on tax aggressiveness of quoted non-financial firms in Nigeria. Ex post facto research design was adopted in this study. A sample of 20 firms was randomly selected and their financial records were used to obtain information from them. In this study, secondary data, by way of annual reports and accounts of the sampled companies in Nigeria and some relevant Nigerian Exchange fact books were used to collect data for 2017-2021. The data collected was analyzed using descriptive statistics, with the use of Panel Least Square (PLS) as a technique for hypothesis testing, with the use of Eviews version 9 software. Results from the study indicated that a significant positive relationship was observed to exist between board independence and tax aggressiveness and a significant positive relationship was observed to exist between board independence and tax aggressiveness and also a significant relationship is observed to exist between board gender and tax aggressiveness. Thus, it was recommended that the regulatory authorities should ensure that, the board size of non-financial firms in Nigeria should not be able 10. More so, efforts should be made to ensure that, the non-executive directors should be more autonomous in the discharge of their oversight responsibilities. Lastly, more women should come on board since women are more risk averse/conservative than their male counterparts. Keywords: Corporate Governance Attributes, Tax Aggressiveness, Nexus, Nigerian Non-Financial Firms.

Mapping the graduating European dentist to established undergraduate dental education activities at Trinity College Dublin.

"The Graduating European Dentist" Curriculum (GED) was adopted in 2020 by the Irish Dental Council as its new expectation for competencies. The Dublin Dental University Hospital (DDUH) sought to map the teaching activities for its undergraduate dental training programme to the GED. This paper describes the process developed for curriculum mapping. Guided by historical mapping data and materials on the DDUH's virtual learning environment; teaching activities in a bespoke curriculum mapping system were edited, added and/or deleted to match existing teaching activities currently delivered by staff to students. These activities were then remapped to GED Learning Outcomes. Staff members with oversight responsibilities for a collection of activities then received and provided feedback on reports tabulating the preliminary map. Feedback from staff members around their activities was accommodated to produce an accurate reflection of teaching activities across the 5 years program. A process for mapping existing teaching activities to a new set of curriculum expectations using a bespoke application and several other widely available technologies was established. Informal feedback from staff has been positive and has raised ideas for future opportunities to improve the alignment of educational activities with learning outcomes. Other dental schools may find this accounting of the DDUH's efforts useful in guiding their own curriculum mapping.

Does Audit Committee Moderate the Relationship Between Auditor Independence and Earnings Management During Initial Implementation of MFRS in Malaysia?

This paper presents an evaluation of auditor independence concerns against the backdrop of current Malaysian corporate financial scandals by examining the relationship between auditor independence and earnings management, and the role of audit committees in overseeing auditor independence. The study used 1,035 firm-year data in the main market of Bursa Malaysia from 2012 to 2014 and employed multivariate regression analyses. The results revealed that when non-audit fees and total fees were higher, it could reduce the auditor’s independence as higher fees can create economic dependency on his clients. This study found that audit committee size and the frequency of meetings were positively related to earnings management. When testing the audit committee moderation on auditor independence, the study found that audit committee size and its frequency of meetings weaken the positive relationships between lower auditor independence and earnings management. These findings help regulators and professional bodies think about the impact of audit and NAS fees on auditor independence and the audit committee's oversight responsibility. To assess auditor independence, companies should form a fully independent audit committee in accordance with the Malaysian Code on Corporate Governance 2021 (Securities Commission of Malaysia, 2021).

Nonprofit board responsibilities for financial oversight

According to the Good Governance Guide from BoardStrong, a subsidiary of the New York Council of Nonprofits that provides nonprofit board training, consultation and educational resources, a board's financial oversight responsibilities can be distilled into the following.