Periodic Review Research Articles

Dampak Kualitas Auditor dan Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan Perusahaan

In Indonesia, efforts to improve corporate financial reporting standards have made corporate governance a top priority. A number of rules issued by capital market regulators, including the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), support this, because it ensures the integrity and openness of financial reporting. The purpose of this study is to analyze the impact of auditor quality and corporate governance on the quality of company reports. The research method used was the systematic review method. Syytematic review is a methodology used in literature review, which maps the content of the literature and identifies gaps in the field of study. Sestemtic review using the PRISMA Technique. Based on the results of the review carried out, the impact of auditor quality and corporate governance on the quality of company reports is: 1) producing better quality financial statements; 2) Able to identify major errors in financial statements; 3) Have Compliance with Accounting Regulations and Standards; 4) Periodic reviews.

Performance Allowances in Relation to Work Unit Performance Load

Allowances are computed based on individual performance successes, such as workload, task difficulty, and contribution to corporate goals. The purpose of this article is to describe how performance allowance is paid depending on performance burden in the work unit (case study at the Ministry of Religious Affairs). The research method is qualitative, and the research type is descriptive. The findings revealed that paying performance-based performance allowances in Ministry of Religion work units is a strategic step toward encouraging better employee performance. However, its execution is fraught with difficulties, such as a lack of clarity in defining performance measures and uneven workload distribution. Allowance inequity can lower employee morale and negatively impact organizational productivity. As a result, inequity necessitates periodic reviews and revisions to make the allowance system more equal and efficient.

Improving Inventory Management Policies for Perishable Items in H Supermarket

Effective inventory management can reduce costs, minimize waste, and ensure product availability, directly impacting a supermarket’s revenue and operational efficiency. This study aims to investigate and improve inventory management policies for perishable items at H Supermarket, located in Riau. The research addresses fluctuating revenue and the gap between target and actual profit by optimizing inventory management through different policies. It specifically addresses the challenges of managing inventory for bread and fruits, which contribute significantly to the supermarket's revenue but are prone to high levels of waste and stockouts due to their short shelf lives. The research employs both qualitative and quantitative methods, including interviews with key stakeholders and analysis of three years of sales data, to identify root causes of inventory inefficiencies. Two distinct inventory policies were analyzed: a continuous review system for bread and a periodic review system for fruits. The continuous review system allows for real-time inventory monitoring, enabling more responsive restocking processes. In contrast, the periodic review system schedules inventory checks at regular intervals, optimizing the balance between freshness and stock levels. The results indicate that the continuous review system significantly reduces total annual costs for bread by approximately 61.4%, while the periodic review system, with a five-day review period, effectively manages fruit inventory, reducing annual costs by 19.1%. The research underscores the importance of tailored inventory management strategies for different types of perishable items. It highlights the need for accurate inventory tracking systems and comprehensive staff training to ensure precise inventory records. The findings suggest that implementing these optimized inventory policies can substantially enhance operational efficiency and reduce waste.

To change or not to change the lead time in a dynamic order-up-to inventory system?

The lead time in an inventory system has an impact on inventory holding and shortage costs as well as on the purchase or production costs. Usually, shorter lead times result in lower inventory costs while also entailing higher purchase or production costs. The former results from a reduced exposure to demand uncertainty, while the latter is due to expediting the production and/or delivery process which typically comes with additional expenses. In this paper, we propose a decision support model to help decide on lead time changes given a demand forecasting system in use. We focus on a periodic review dynamic order-up-to inventory system in a nonstationary demand environment in which forecast distributions are a crucial input to the inventory system. The decision support model quantifies the effect of reducing (or extending) the lead time on the exposure to forecast uncertainty by translating it into a justified increase (or required decrease) in unit purchase or production cost. We apply the decision support model to a case study and illustrate its use for deciding what lead time to use.

Analysis of Blood Utilization Practices and Quality Indicators in a South Indian Teaching Hospital in Puducherry, India

Abstract Introduction: The transfusion of donated blood is the mainstay of treatment for medical or surgical conditions. It is the primary responsibility of blood transfusion services to provide a safe, sufficient, and timely supply of blood products. It is recommended to conduct regular audits to know usage trends. This study aims to analyze the utilization pattern and quality indicators of transfusion services. Materials and Methods: This is a retrospective study conducted in the blood center of a tertiary care teaching hospital in Puducherry, India. We collected and analyzed data on the request and utilization of blood and its products from January 2023 to December 2023. The department-wise utilization of blood and its components, crossmatch to transfusion ratio (C: T ratio), transfusion probability (T%), and transfusion index (TI), were calculated. Results: Packed red blood cells (PRBCs) were the most utilized blood product. The intensive care unit ward received the highest blood supply, followed by obstetrics/gynecology and orthopedics. Patients with anemia, followed by surgery and pregnancy, required a majority of PRBCs. The CT ratio, TI, and TP% were 2.7%, 0.42%, and 0.37%, respectively. Conclusions: The overall transfusion indicators, namely C/T ratio, TI, and TP, were near optimal compared to standard values. However, the majority of the cross-matched blood remained unused. It is crucial to conduct a periodic review of the blood component usage in a hospital.

AI Based Hallucination Detector

The main goal of this project is to create an advanced system that can accept questions submitted by users, produce AI-generated answers, and guarantee their accuracy by using an integrated validation method. This involves connecting to external web APIs that have access to trustworthy and authoritative sources, allowing the system to compare AI-generated responses with verified factual data in real time. If the AI-generated answer is accurate, the system will show a confirmation, providing users with assurance of its reliability. However, if the answer is incorrect, the system will flag the error and present the accurate response, addressing the issue of AI generating believable but factually inaccurate answers. In addition, the system records inaccurate responses to detect recurring error trends, which helps to enhance and refine the AI model over time. It also includes an interactive explanation tool that allows users to comprehend the validation process, promoting transparency in decision- making. To increase user involvement, the system can provide information about the origin of the correct answer and offer insights into differences between the AI-generated answers and the correct ones. Additionally, the system will have real-time alerts for critical errors, promptly notifying users when high-risk or sensitive topics are involved. The system's overall accuracy will be evaluated through a periodic review mechanism, which will offer feedback on performance enhancements. Additionally, user feedback will be incorporated into the system to continuously improve it and adapt to changing information sources. Moreover, the system will utilize AI-based learning algorithms to anticipate and prevent potential errors, thus enhancing response quality over time. Ultimately, the project's goal is to establish a reliable and user-friendly AI environment that fosters trust through real-time verification, transparency, continuous enhancement, and minimized risks of incorrect AI outputs.

Cultural genocide? Civil society perspectives on the contemporary human rights situation of indigenous people in Bolivia: A critical analysis

ABSTRACT Bolivia is the first country to incorporate the United Nations Declaration on the Rights of Indigenous Peoples into domestic law, yet some have suggested that Indigenous People (IP) remain subjected to extensive rights violations that may amount to cultural genocide, or the effective destruction of a people by systemically destroying or undermining the integrity of their culture and system of values. This study examines whether there is empirical evidence to support such claims in civil society organizations’ submissions to the latest United Nations Universal Periodic Review (UPR). The analysis confirms evolving rights and governance reforms yet details how IP are subject to discrimination, denial of land rights, exclusion from decision-making, violence and suppression of indigenous languages. We argue that whilst this currently falls short of cultural genocide, the present constitutes a critical juncture. Unless there is urgent action by government and other parties, over coming years this is likely to lead to the cultural genocide of some of the more vulnerable indigenous groups in the plurinational state.

As limitações e as ilegalidades da holding familiar no âmbito rural

This article’s object of study is the family holding as a form of succession planning in rural areas. The general objective of the work is to analyze the limitations and/or illegalities in the constitution of a family holding as a tool for succession planning in rural areas, focusing on legal and family issues, within the patrimonial bias. The research question is: What are the limitations and/or illegalities in establishing a family holding company in planning the succession process that may occur in the rural context? To answer the question, the literature review and analysis of current Brazilian legislation were used as a study method, following the snowball methodological theoretical proposal that aims to provide in-depth qualitative research of the main authors and references on the topic, within the sciences. social. The results indicate that the holding company may present some illegalities/limitations such as costs, inaccessibility, periodic reviews, disregard of legal personality and disregard of inverse legal personality, unjust enrichment, concealment of assets, losses to female successors, asset loss. It is concluded that the professional’s vision is fundamental to reduce the risks of illegalities and limitations, with the assessment in the specific case based on the family/asset and rural productive situation.

Suggestions for Integrated BSC-DEA Implementation in the Industry 4.0 Company

Purpose: The implementation of the integrated BSC-DEA model in an Industry 4.0 company involves leveraging advanced technologies to enhance its performance measurement. This approach enables real-time monitoring of KPIs, optimising operational efficiency while ensuring continuous improvement in a rapidly evolving digital environment. By integrating BSC-DEA with Industry 4.0 principles, companies can achieve a more agile and data-driven decision-making process, securing a sustainable competitive advantage. Methodology/Approach: The integration uses BSC to identify KPIs, which are then applied in the DEA model. This allows an Industry 4.0 company to benchmark performance and optimise resource use through targeted improvements. Findings: This research overview presents a structured approach to understanding the proposal for applying the integrated BSC-DEA model in an Industry 4.0 company. Continuous feedback, data validation, and periodic reviews ensure that the model facilitates sustainable performance improvement. Research Limitation/implication: The proposed implementation process requires a substantial commitment of time and resources, along with support from all levels of the Industry 4.0 company. Originality/Value of paper: The research presented in this paper introduces novel concepts, methodologies, and findings that advance the current state of knowledge. The originality of this work is demonstrated through innovative approaches to existing problems, as well as the analysis and synthesis of diverse ideas to develop new theoretical processes, models, and practical implications.

The Impact of Pay and Perquipment on Worker Performance at UD Nilam Sari Nganjuk

This study examines the impact of pay and perquisites on worker performance at UD. Nilam Sari Nganjuk. The research aims to identify the extent to which financial compensation and non-financial benefits influence employees' productivity and job satisfaction. Using a quantitative research design, data were collected through surveys distributed to 50 employees of the company. The findings indicate a significant positive relationship between pay and worker performance, suggesting that competitive salaries motivate employees to perform better. Similarly, the provision of perquisites, such as bonuses, allowances, and welfare benefits, was found to enhance employee satisfaction and overall productivity. The study concludes that optimizing both pay and perquisites can serve as a strategic tool to boost worker performance and organizational effectiveness. Recommendations for the company include periodic salary reviews and the introduction of innovative employee benefits to sustain motivation and improve performance. Keywords : Worker Performance, Financial Compensation, Non-Financial Benefits, Job Satisfaction, Productivity

Care pathways for individuals with post-anoxic disorder of consciousness (CaPIADoC): an inter-society Consensus Conference.

Accurate recognition of consciousness level and detection of neurological complications since the intensive care unit are crucial for an appropriate prognostication and tailored treatment in patients with post-anoxic disorder of consciousness (DoC). The present inter-society Consensus Conference aimed at addressing current debates on diagnostic and prognostic procedures. Twelve working groups involving 22 multidisciplinary professionals (membership of 9 Scientific Societies and 2 patients' family Associations) conducted a systematic literature review focused on 12 questions addressing diagnosis (n = 5) and prognosis (n = 7). The quality of evidence of the included studies was evaluated using the Oxford Centre for Evidence-Based Medicine Levels of Evidence. A Jury involving Scientific Societies and patients' family Associations provided recommendations based on the evidence levels and expert opinion. An overall number of 1,219 papers was screened, and 21 were included in the review. Working groups produced a report on strengths and limits of evidence for each question. The overall suggestion was to use a multimodal assessment combining validated clinical scales, neurophysiological exams, and neuroimaging in diagnostic and prognostic procedure, to guide personalized treatment. A strong recommendation was to use standardized terminologies and diagnostic criteria for ensuring homogeneity and appropriateness in patients management. This multidisciplinary Consensus Conference provided the first operational recommendations for a good clinical practice procedure for patients with post-anoxic DoC. A periodic review will be necessary based on future evidence from the literature and implementation of the present recommendations.

Gastric Cancer at a Nigerian Tertiary Referral Center: Experiences With Establishing an Institutional Cancer Registry.

In Nigeria, gastric cancer is the 10th most common and 9th most deadly malignancy. The limited availability of robust data makes further characterizing it challenging. The objective of this study was to assess the presentation, and management of gastric cancer in Nigeria using an institutional cancer registry. We reviewed a prospective database of patients diagnosed with any gastric cancer at a single tertiary referral center over 15 years (2007-2022). Patients with suspected gastric cancer were surveyed for sociodemographics and then added to the institutional gastric cancer registry. Thereafter, periodic chart review and phone call was used to obtain investigation results, and survival data, respectively. Only patients with complete histopathology were included in analysis. 138 patients met inclusion criteria (mean age 55.3 years, 68.8% male). Patients typically presented with weight loss (119, 86.2%) and anorexia (92, 66.7%). Blood work (132, 95.7%) and ultrasound (80, 57.9%) were the most common investigations. Most fully staged patients presented with metastatic disease (39, 90.2%). Patients underwent at least one treatment modality (109, 79.0%), and most 54 (49.5%) underwent both chemotherapy and surgery. Patients undergoing surgery usually had resection of their tumor (58, 67.4%). The median time of follow-up was 45.6 months, and 51.4% (71) of patients were dead at that time point. Our gastric cancer database identified that most patients present with advanced disease and are undergoing at least one treatment modality. The next steps include initiatives to strengthen the quality of registry data, identify high-risk patients, and provide timely treatment.

Optimal maintenance and pricing strategy for a periodic review production system with fixed maintenance costs and limited maintenance capacity

In recent times, the escalating complexity of advanced production systems has led to increased exposure to various uncertainties, which impact systems' reliability. To maintain the reliability of systems, reduce maintenance costs and increase revenues, we establish an effective joint optimal maintenance and pricing strategy for a periodic review production system, which is of practical importance. Compared with the existing literature, we make a contribution to considering limited maintenance capacity and fixed maintenance costs simultaneously, and developing joint optimal maintenance and pricing strategies. We initially construct a dynamic programming model for this problem, and prove the objective function is strong CK-concave. We then show that the optimal maintenance strategy is partially characterized by two thresholds, and the optimal pricing strategy depends on the optimal number of operational machines after repairs. Numerical results show that the optimal maintenance and pricing strategy is quite robust, and is not much affected by various parameters.

You scratch my back, and I scratch yours: Autocratic reciprocity in the politics of naming and shaming

What drives some authoritarian states to engage in more naming and shaming of human rights violations than others? The Universal Periodic Review is a unique process requiring all UN members to participate in peer review on human rights issues. It has already finished its third cycle with active participation from all members since 2008. Although both democracies and authoritarian regimes have engaged in peer reviews on human rights issues, few studies explore the influence of different regimes on naming and shaming behavior on human rights issues. In this paper, we argue that authoritarian states use the peer review process as a means of legitimation. We expect authoritarian states to be more lenient towards other authoritarian regimes to increase their legitimacy, while democracies are likely to be impartial to shame human rights abusers. This paper examines how the relational politics of naming and shaming behaviors on human rights issues change as a function of political regimes. We test our expectations using a large-N sample of dyads. We compare the peer reviews of the Universal Periodic Review between 2008 and 2020 with different dyads of democracies and authoritarian regimes.

Thresholds for the value judgement of health technologies in the United Arab Emirates: a consensus approach through voting sessions

BackgroundIn the evolving healthcare landscape of the United Arab Emirates (UAE), establishing cost-effectiveness thresholds (CETs) is pivotal to informing decision-makers about the value of health technologies.ObjectiveThis study aimed to establish...

Financial and Non-Financial Compensation on Employee Productivity

Purpose: This study examines the effect of financial and non-financial compensation on employee productivity at Bank Papua, Abepura Branch. Using reinforcement theory and expectancy theory, it investigates how both forms of compensation affect employee motivation and performance. Research Design and Methodology: This study utilized a quantitative approach, using surveys and statistical analysis to assess the relationship between compensation and productivity. Data was collected from employees at the Abepura Branch of Bank Papua. Both financial compensation (e.g., salary, bonus) and non-financial compensation (e.g., recognition, career development opportunities) were measured and analyzed for their impact on employee productivity. Findings and Discussion: The findings show financial and non-financial compensation's vivacious and significant effect on employee productivity. The findings are consistent with motivation and fairness theories, indicating that fair and competitive compensation encourages employees to work harder and perform better. The discussion emphasizes the importance of a balance between both forms of compensation to improve overall productivity and organizational performance. Implications: This research highlights practical implications for management at Bank Papua, Abepura Branch. It indicates the need for greater attention to the compensation structure to ensure employee satisfaction and motivation. Recommendations include periodic salary reviews and adjustments, developing incentive programs based on individual and team performance, and creating a supportive work environment.

Comprehensive Bibliometric Analysis and Systematic Review of Two Decades of Food Vendors Study: Deciphering the Dynamics of Food Vendor Research

This study examines food vendor research over a two-decade period (2005-2023), using both bibliometric and systematic review approaches. Using data from the Scopus database with 421 articles, the study shows a significant increase in research production, with a focus on food security, consumer behavior, and the influence of COVID-19. The bibliometric analysis reveals major study issues, such as food safety, sustainability, and the informal sector, while a systematic examination of the top 20 most-cited publications provides additional insight into the research landscape. This review emphasizes the need of include time in food accessibility studies, the need for a more nuanced understanding of food deserts, and the increased interest in organic vegetable marketing and insect eating. Also this is the first article which completely drafted in the perspective of food vendors. The study concludes by identifying limitations and suggesting future research directions, emphasizing the importance of an interdisciplinary approach, incorporating qualitative methods, focusing on specific regions, investigating the impact of the internet, and delving deeper into purchasing habits, sustainability, and socioeconomic impacts. This thorough analysis lays the groundwork for future research, encouraging the creation of more fair, sustainable, and resilient food systems.

Protection of Human Rights in the Global Garment Industry

Considerable expansion of the global garment industry, which in recent decades has become one of the largest employment sectors worldwide, has intensified scrutiny of states’ and businesses’ responsibilities, especially as production increasingly shifts to countries with less strict labour regulations. Analysis of the landscape reveals that, significant progress notwithstanding, world dialogue on business responsibilities has still not arrived at a solution. The complex network of stakeholders in the garment industry brings particular challenges to enforcing human-rights protection in this domain. The article explores the intersection of business practices and human rights within the garment sector, focusing on Bangladesh, India, and Pakistan, three countries which play a pivotal role in global fashion exports. Examining the legal obligations of state and non-state actors under various UN instruments by analysing the Universal Periodic Review mechanism and the concluding observations of the Committee on Economic, Social and Cultural Rights, it identifies critical issues in protecting human rights in these countries and briefly also reviews recent advances in the EU in the realm of business and human rights. The paper presents evidence that the growing influence of non-state actors calls for extending the obligations from traditional approaches’, which have focused on state responsibilities. Among the solutions proposed are reforming wage systems and imposing direct human-rights requirements on corporations, supported by more vigorous enforcement.

Oral self-care practices, oral health status and treatment needs in diabetic and non-diabetic patients undergoing orthodontic treatment

Background: Diabetes mellitus is a chronic metabolic disease characterized by hyperglycemia resulting either from defects in insulin secretion, action, or both, affecting almost all tissues in body, including those in oral cavity and hence the aim of this study is to assess oral self-care practices, oral health status and treatment needs of diabetic and non-diabetic patients undergoing orthodontic treatment. Methods: A cross-sectional descriptive study was conducted among 120 each diabetic and non-diabetic patients ranging from 14-35 years undergoing orthodontic treatment. Data was collected using pre tested questionnaire for oral self-care practices and WHO proforma (1997) was used for assessing oral health status and treatment needs. Data was analyzed using SPSS version 17. Results: The present study revealed that there was not much difference in the oral hygiene practices among both groups. Percentage of oral mucosal lesions, Pocket formation, Loss of Attachment and mean DMFT was high among diabetic group when compared to non-diabetics. Conclusions: Since the prevalence of periodontitis is more among diabetic, the oral hygiene practices have to be improved. The oral complications of diabetes can be prevented by combined effect of dentist and the Physician by emphasizing the patients for periodic review to dentist for improving the oral health.

Curricular Redundancy in Medical Undergraduate Course: Critical Insights from Various Stakeholders in Medical Institutes in India.

Background Medical education is continuously evolving to keep pace with the dynamic field of medicine. This study addresses the issue of curricular redundancy in medical education, highlighting the necessity for periodic reviews to eliminate outdated or irrelevant topics. Method A descriptive qualitative approach was employed, involving participants from various medical schools across India. An online questionnaire was used to gather data on redundant topics, suggested replacements, and improvements in the curriculum for both didactic and non-didactic subjects, along with inputs related to assessment and evaluation methods. Content analysis was used for thematic identification and qualitative interpretation. Results Out of 71 respondents from a wide geographic distribution, 30% were female, and 70% were male, with an age range of 17 to 36 years. Participants expressed concerns about redundant theoretical (32%) and practical (51%) topics. Qualitative analysis highlighted the need for integrating different subjects and placing a stronger focus on practical clinical skills. Participants emphasized the importance of a curriculum that keeps pace with advancements in medicine, such as genomics and artificial intelligence, while also addressing mental health. Specifically, they suggested combining anatomy and surgery courses, incorporating more active learning techniques, and utilizing ongoing assessments to gauge progress. Conclusion The study highlights the necessity of eliminating curricular redundancy in medical education. Recommendations include developing a flexible curriculum, emphasizing region-specific content, and implementing a formative assessment system. Additionally, the importance of faculty development and stakeholder involvement in curriculum design is emphasized. Key Message Key insights for updating the medical undergraduate curriculum include the following:Developing a flexible curriculum.Emphasizing region-specific content.Implementing formative assessments.