Practice Income Research Articles

Knowledge and practice on menstrual hygiene among girl students of Balika Vidya Mandir School, Digboi, Tinsukia, Assam

: Effective menstrual hygiene is vital to the health, wellbeing, dignity, empowerment, mobility and productivity of girls and women. The inadequate knowledge and improper practice of menstrual hygiene among various age group of girls and women may affect their reproductive health.A descriptive study was carried out with the objectives to assess the knowledge and practice on menstrual hygiene and to assess the significant association between selected Demographic variables with knowledge and practice among the girl students of Balika Vidya Mandir School, Digboi, Tinsukia, Assam. The study was conducted in Balika Vidya Mandir School, Digboi, Tinsukia, Assam, among 60 girl students selected by simple random sampling technique. A self structured questionnaire and a checklist was used to assess the knowledge and practice on menstrual hygiene. Both descriptive and inferential statistics were used to find out the result of the study.Findings related to knowledge revealed that majority 82% (49) girl students had moderately adequate knowledge, 10% (6) had inadequate knowledge and only 8% (5) had adequate knowledge on menstrual hygiene.Findings related to practice revealed that majority 75% (45) girl students had moderately adequate practice, 17% (10) had inadequate practice and only 8% (5) had adequate practice on menstrual hygiene. Findings related to association between knowledge and selected demographic variables revealed that there is significant association between knowledge and age of girl students and family income. Findings related to association between knowledge and selected demographic variables revealed that there is significant association between practice and family income and religion. From the study findings it can be inferred that knowledge and practice of girl students of the school have moderately adequate. Therefore more emphasis should be given on providing knowledge regarding menstrual hygiene among the girl students.

Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.

Early-Career Compensation Trends Among Family Physicians.

Family medicine incomes are often cited as a key reason for shortages of family physicians. The purpose of this study was to identify family physician income trends and to test how income varies among early-career family physicians. We used data from the 2016 to 2020 American Board of Family Medicine National Graduate Survey (NGS) collected from early-career family physicians (n = 9566; response rate = 63.9%). The NGS asked practice income, practice activities, practice site, and setting. We performed an income trend analysis and conducted multivariate regression to test for associations of personal and workplace characteristics with income. Average income across the full sample of early-career family physicians (after inflation adjustments) was $224,292. Overall, income growth outpaced inflation from 2016 to 2020. There are significant differences in income based on personal and work characteristics, and income growth varied dramatically. Notably, women respondents reported earnings of $33,522 below those of men respondents in adjusted models. In addition, the incomes of several groups lagged behind inflation, including those practicing geriatrics (-0.67%), employed by the Indian Health Service (-1.72%), and respondents who identified as Black or African American (-0.85%). Greatest increases in inflation-adjusted incomes were observed among those in palliative care (4.61%) and at nonfederal government clinics (4.46%). Though income is only one factor physicians consider in deciding where and how to work, it is concerning to see lower incomes among groups that traditionally experience shortages (eg, geriatrics and government-associated practice sites). Differences in expected income among family physicians choosing different work may exacerbate workforce challenges.

Perceptions of quality of life by female sex workers from the rural area of the Sertão Produtivo Baiano, Brazil: a phenomenological study.

Paid sexual services performed by women are surrounded by stigma and associated prejudice and shame results in vulnerability, making it very difficult for these women to achieve a good quality of life. Such an environment is exacerbated by intersectionalities that mark the trajectory of women who have the ability and desire to obtain income in sexual practice. They experience inequities in gender, race and class and, above all, bear marks of struggle and survival, being residents of a poor, rural region of Brazil, far from urban centers. The objective of this study was to understand the meanings that female sex workers living in rural areas attribute to quality of life using Sartre's phenomenological perspective. This was a qualitative study from a larger project. For this study, we interviewed 30 female sex workers living in a rural area of the Sertão Produtivo da Bahia region, Brazil. The in-depth interview comprised two guiding questions: (1) 'Tell me what you mean by quality of life, as a sex worker'; and (2) 'Tell me how you experience well-being and quality of life when you are a sex worker and a rural resident'. The narratives resulting from the interviews were organized, categorized and operationalized from the hermeneutics dialectic. The interpretations were anchored in theoretical reference to Sartre's phenomenology. Some meanings were congruent in the women's narratives of their daily lives (described or observed), giving rise to three categories of analysis: the sex workers' concept of quality of life; whether they believed they have good quality of life or not; and what is required to achieve good quality of life. Three categories emerged, organized in a framework, the themes of which refer to the experience of sex workers as poor women living in the countryside: (1) quality of life as a synonym for health, food, and healthy life; (2) difficulties in achieving good quality of life; and (3) without money, there is no quality of life. The fact that these female sex workers come from a poor region of Brazil and live in a rural area far from urban centers leads to unique difficulties for them. They suffer from marginalization and restricted social services as a result of their circumstances, and highly value the freedom to face the difficulties of day-to-day life that their income from sex work provides. Good quality of life for these women is achieved by striving for physical health, food, and well-being (goals made attainable by that income), but can be hindered by violence.

Preparing the Allergist/Immunologist for the Next Pandemic

The COVID-19 pandemic had a profound impact on society in general and allergists' practices in particular. The adverse effects included a loss of practice productivity and income, staffing, and in-office procedures due to concerns about the spread of infection and the need for social/physical distancing as well as isolation. Allergy training programs and research activities also suffered. Federal financial assistance, rapid adoption of telehealth with Medicare waivers, and adaptation of practice sites, training programs, and research activities allowed for some return to normal, although still with significant restrictions in staffing and in-office procedures. There were positive aspects to the pandemic in the form of telehealth initiatives, pathways for rapid development and approval of tests and treatments, opportunities for new collaborations, and expertise in vaccines. Preparation for the next pandemic needs to be considered now to avoid the mistakes and missteps that occurred with the COVID-19 pandemic. On a national level, a strategy to overcome the societal divisions, misinformation/disinformation, and distrust of science needs to be developed based on better communication, as well as advocacy for continued improvement in our public health system. Practices and training programs as well as research centers need to institutionalize changes made during the pandemic so they can quickly be reinitiated when necessary.

Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing

This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian Stock Exchange, from which sample of 32 companies was acquired for each of the three years of the study, giving 96 items in total. The indicators used in the study are return on assets (ROA) to measure profitability, current ratio (CR) to measure liquidity, debt-to-equity ratio (DER) to measure leverage, capital gains from stock prices to measure stock returns, and standard deviation of stock returns to measure stock risk. Analysis technique using independent samples t-testing and Mann-Whitney t-testing. The results of the study show that there is no difference in ROA, CR, DER, stock returns, and share risk between income-smoothing and non-income-smoothing companies.Keywords: Return on Assets; Current Ratio; Debt-to-Equity Ratio; Stock Return; Stock Risk; Income Smoothing

Evolutionary game theory and simulations based on doctor and patient medical malpractice.

Doctors and patients are the two critical players in medical malpractice. The evolutionary game model of doctors and patients is constructed based on information asymmetry and bounded rationality. The strategy selection problem of the two players in the medical malpractice process was studied. With change in different parameters, the evolutionary equilibrium strategy of the model was demonstrated using Vensim simulation. The results show that the weight, penalty amount, benefits of standardized practices, and patient medical alarm cost of strategies of different doctors are the key factors affecting doctor-patient evolutionary game system. Medical malpractice can be reduced by adjusting the weight of different strategy choices, increasing the penalties for illegal practices, and standardizing medical malpractice costs based on doctors' standardized practice income. Measures to effectively resolve medical malpractice are proposed by introducing a third-party normative system, establishing a doctor-patient information management system, and improving doctors' reward and punishment mechanisms.

Energy storage economy research and sensitivity analysis applied to photovoltaic primary frequency modulation scenario

In practical engineering applications, the investment, income, subsidies and other costs of energy storage batteries have a certain impact on the overall economic benefits of primary frequency modulation. The larger the capacity of the configured battery energy storage system, the better the primary frequency modulation effect will be, but at the same time, the problem is that the cost of investment in the energy storage system will increase, which will offset the benefits of primary frequency modulation loss reduction of its auxiliary photovoltaic station from an economic perspective. Therefore, this paper will clarify the benefits and costs of the primary frequency modulation application environment of the energy storage system, and establish an economic analysis model from delaying the investment of photovoltaic station equipment, reducing the cost of light waste, environmental benefits, direct benefits, government subsidies, energy storage investment costs and other aspects. Finally, a photovoltaic station is taken as an example to simulate and analyse the sensitivity.

헬스리터러시와 디지털헬스리터러시에 대한 건강행동의 특성 분석

Objectives: The purpose of this study was to analyze differences in health literacy and digital health literacy. Methods: An on-line survey was conducted for Korean population aged 20 to 69 in 2021. A 16 item health literacy measurement and 12 item digital health literacy measurement included in the survey. A total of 939 persons who used on-line health information during the previous one year were included for analysis. Results: Health literacy scores were statistically significantly related to gender, age, chronic illness, subjective health, smoking status, healthy eating, walking 30 minutes five days a week, sleeping quality, and confidence in health lifestyle practice. Digital health literacy scores were statistically significantly related to age, household income, chronic illness, subjective health, healthy eating, sleeping quality, and confidence in health lifestyle practice. In the multiple regression model on demographic and behavioral factors, we found higher R square, .255, in digital health literacy than in health literacy. Conclusion: We can conclude that good health status is closely related to health literacy and digital health literacy with implications on health education and health promotion efforts needed.

ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH

The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.

Difficulties encountered during the pandemic reported by dentists

To evaluate the economic and psychological repercussions, among other difficulties encountered during the COVID-19 pandemic in a group of dentists. Cross-sectional descriptive observational study. An online questionnaire was applied to dentists from the "Rigoberto Caballero" Central Police Hospital (HCPRC) of Asunción-Paraguay that was distributed between July and September 2021. It consisted of 32 closed questions distributed in 5 sections: sociodemographic data, economic effects of the pandemic, psychological effects, contagion, and experiences with respect to the clinic. The data were analyzed with the Epi Info version 7 program and the results are represented in tables, the Fisher's exact test and the Chi-square test were also used. 78 dentists participated, 78.2% female, 56.4% from the 35-45 age group. 88.5% reported a decrease in income in private practice and the majority had to resort to another source to be able to cover daily expenses. Most reported having suffered symptoms of anxiety and depression during the pandemic and felt the need to consult a psychiatrist. It was reported an increase in the demand for Personal Protective Equipment (PPE) and an increase in its costs. Almost half of all dentists reported getting COVID-19. The pandemic had a considerable impact on HCPRC dentists, causing financial problems, psychological repercussions and difficulties with prices and a shortage of PPE.

Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.

Equity and the funding of Primary Care Networks.

There is a 19-year difference in healthy life expectancy between deprived and more affluent populations in England.1 These health inequities have multiple direct impacts, such as increased disease burden and reduced economic activity.2 Their reduction is an important goal of the NHS Long Term Plan (LTP).3 High-quality and accessible primary care is recognised internationally as an important component of an equitable health system,4 yet there are 15% fewer GPs per capita in deprived areas of England.5 The proportion of the NHS budget spent on primary care has decreased in recent years.6 The LTP promised increased funding to address this.2 Currently, general practice funding in England goes directly to individual practices, according to formulae that include some adjustments to account for workload variation. Rather than directing additional resources into primary care via these existing funding streams, the LTP proposed the creation of new Primary Care Networks (PCNs). These are voluntary groups of practices contracted to work together to deliver additional services for additional funding (technically called a Directed Enhanced Service). The PCN contract offers £1.8 billion extra funding as part of the £2.4 billion increase in overall primary care funding; this is a 14% real-terms increase compared with the £9.6 billion budget in 2014/2015.7 To understand whether this will address or exacerbate existing health inequities and address the so-called ‘inverse care law’,8 it is important to explore how these resources will be allocated and what conditions will be applied to how they can be used. The majority of funding for primary care is distributed through General or Personal Medical Services contracts, with additional payments paid for some specific extra activities.9 The core of practice income is derived from the ‘global sum’, a weighted capitation payment. The average payment of £93.46 per …

How COVID-19 has affected general practice consultations and income: general practitioner cross-sectional population survey evidence from Ireland

ObjectivesHow general practice is delivered in many countries has drastically changed due to the COVID-19 pandemic. This study aimed to answer the question of how general practice has changed in...

Vaccine Practice Payment Schedules Create Perverse Incentives for Unnecessary Medical Procedures – at What Cost to Patients?

No published assessment of revenue variation associated with variance in pediatric vaccine uptake exists. Using data from patients in a pediatric practice that provides full-service with informed consent, we provide a detailed analysis of the financial realities of respecting informed consent and allowing parents to exercise their legal right to refuse some or all pediatric vaccines. The data from a 30-day period of billing were tracked and analyzed via superbills, noting vaccines that were ordered and those that were refused. Considering that other practice income covered all operating expenses; these numbers reflect actual profits (from vaccines given) and losses (from vaccines refused). Patients in the practice exhibited increased refusal of some or all vaccines over a period of approximately ten years. These real-world data show losses would exceed one million US dollars for a practice that bills out just over 3 million (gross revenue). With pediatric administrative overhead running 60–80%, it becomes clear that the financial incentives to vaccinate are now a matter of survival for pediatric practices.

Сфера услуг: грядущие системные вызовы

The article is devoted to determining the system priorities of the strategic development of the service sector in the context of the formation of modern technological challenges. The study used the basics of a systematic approach and synergetic, theoretical generalizations of existing scientific developments, structural and functional analysis, and interpretation of objective trends. Special attention is paid to the turbulence of socio-economic processes in connection with the upcoming changes in the main parameters of employment for reasons of automation and digitalization, which cannot be strictly quantified at the present time. In order to maximize the use of real technological opportunities for the transition to a new level of labor productivity in the national economy, it is proposed to take into account the potential for using the principles of unconditional basic income in practice, which is considered as the main content of the upcoming transformation of the service sector. As a result, with sufficient reason, a new use of the created product is expected, which means the formation of new economic relations, primarily in the service sector. This consistently becomes a priority function and a trend of its immediate development, which is not yet paid due attention in economic science. Modern technological digitalization makes real the processes of consistent integration of the system components of social protection and social policy into the relations of unconditional basic income and becomes the basis for the synergy of the formation of new economic relations in specific sectors of the service sector and social security systems.

Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice.
 Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

Quality of Reported Earnings: An Empirical Study of Indian Banking Industry

Earnings management (EM) practices by bank managers can prove to be very precarious in smooth running of the financial system of a country. The failure of financial system shocks the entire economy. The present paper aims to assess the quality of earnings in the Indian banking industry. EM is estimated by employing a bank-specific model that measures EM through loan loss provision (LLP) and realized security gains and losses (RSGL). The findings exhibit that public banks practice income increasing and private banks practice income decreasing EM, whereas, combined result reinforces the practice of income decreasing EM. The results indicate that public sector banks use both LLP and RSGL to manage earnings whereas private sector banks increasingly rely on RSGL. Further, direction of EM is gauged by classifying EM on the basis of quartiles. This study has implication for regulators, investor and depositors. Regulators should be stricter regarding policies of LLP. Apart from earnings, investor and depositors should be considered other measures of stability of banks like capital adequacy ratio because earnings may be manipulated.

The Role of COVID-19 in Transitioning to a Better Pediatric Payment Model

* Abbreviations: COVID-19 — : coronavirus disease 2019 PMPM — : per member per month The coronavirus disease 2019 (COVID-19) pandemic has quickly impacted health care systems and especially primary care pediatricians. Although fortunately cases of severe COVID-19 and the associated multisystem inflammatory syndrome in children have been rare, the disruptions caused by the COVID-19 pandemic have exposed the financial vulnerability of independent pediatric practices that rely primarily on fee-for-service revenue. Social distancing and stay-at-home advisories have led to the cancellation of routine well-child and follow-up visits for many children and young adults nationwide, as evidenced by the steep drop in childhood vaccines since March.1 Furthermore, social distancing has led to a significant reduction in the incidence of common infections and playground and sports injuries, further diminishing the need for office visits.2 And, even when children do become ill or injured, parents fear exposing their children to infection by bringing them for care during the pandemic. Yet although children have been relatively spared from the brunt of direct health effects of COVID-19, social isolation and lack of school attendance have placed them at increased risk for mental health disorders, missed screenings for lead poisoning, poor nutrition and/or exercise habits, and undetected child abuse, which are situations that call for a strengthening of the primary care infrastructure to assure children’s health needs are met. In our own affiliated primary care network, in-person visits initially fell by ∼75% after statewide … Address correspondence to Michael A. Lee, MD, MBA, Department of Accountable Care and Clinical Integration, Boston Children’s Hospital, 300 Longwood Ave, Mailstop 3196, Boston, MA 02115. E-mail: michael.lee2{at}childrens.harvard.edu

Productivity and profitability in dry direct sown rice through mechanization

In most of South Asia, common practice of establishing rice cultivation is through puddling followed by manual transplanting. Direct seeding methods have several advantages over transplanting. Firstly, direct seeding saves labour. Farm mechanization is low in the rice crop in India. Complete machinery package is needed to be introduced to enhance the production and also it helps in minimize the input energy and cost involved in rice crop. The development of short duration, early-maturing cultivars and efficient nutrient management techniques along with increased adoption of integrated weed management methods have encouraged many farmers to switch from transplanted to DSR culture. Area under direct sown rice is increasing every year under North coastal Zone as the farmers are switching over from lowland rice cultivation. The causes for such a change over in the method of cultivation is due to the late release of irrigation water in the canals, erratic rainfall pattern and the shortage of labour for transplanting rice. However, the yields of paddy in this situation will be greatly limited by labour costs and lack of proper weed management which needs to be effectively managed for realizing higher productivity. Rice under direct sown conditions has great potential for realization of higher grain yields. However, severe weed infestation has been recognized as one of the major limitations that hamper the enhanced productivity levels in rice grown under this system. Therefore, the present investigation is proposed to study the mechanization in DSR in combination with efficacy of the available pre and post emergence herbicides for efficient and economical weed control. Dry direct seeding (DDS) with total mechanization (Sowing with seed drill, pre-emergence spray of Pretilachlor@500 ml/ac+ post emergence spray of bispyribacsodium@100 ml/ac, power weeding, mechanical harvesting and threshing / Winnowing fan, seed processing) recorded an average grain yield of 6467 kgha-1 with an increase of 28.37% when compared to farmers practice(5269 kgha-1). Similarly the straw yield is also recorded 16.95% high in mechanized practice (6410kgha-1) with that of farmers practice(5690 kgha-1). The total cost of cultivation was reduced to 15.78% in mechanized practice and gross income was increased by 17.12% in comparison with farmers practice. The benefit cost ratio(2.87) is also more in mechanized practice in comparing with farmers practice(2.11).