Reliability Test Research Articles

Factor influencing taxpayer compliance on voluntary tax disclosure program initiative: Case of Kenya revenue authority southern region

Tax is the primary source of government revenue, its vital component in running daily government activities. Not collecting enough tax causes the government to strain or stalling of its mandates, therefore its role of every government to mitigate and maximize its tax collection scope. The research sought to investigate the factors influencing taxpayer compliance on voluntary tax disclosure program in Kenya Revenue Authority, case of Southern region. The specific objectives of these research included, to assess the effects of Tax Sanctions on the taxpayer on participation in a voluntary tax disclosure program. To determine the impact of subjective norms of taxpayer participation on the Voluntary tax disclosure program. To evaluate the influence of taxpayer knowledge on participation in a voluntary tax disclosure program. The main challenge that was thematic for investigation, why despite the opportunity to declare asset without punitive punishment, still there is few uptakes for the program. The geographical location of the research was in Southern Region Domestic Taxes department on its six tax office namely; Voi, Mombasa South, Lamu, Malindi, Mombasa North and Diani for the financial year 2023/2024. The study sought to use descriptive approach, where a sample size of 150 was derived from a population of 230 staffs in Compliance Domestic taxes. Data collection was done using online well-structured questionnaire via Kobo-Collect in a random sampling and analyzed using SPSS version 28. To test validity and reliability of the data pilot test was conducted and Cronbach alpha and KMO-test proved data to be reliable and valid. The output of the analysis showed the regression model whose covariates, Tax sanction (t=2.448, P<0.016) subjective norm (t=3.347, P<0.001) and taxpayer Knowledge (t=7.827, P<0.00) were all significant at 95% level. Moreover, the R2 =0.951 which means the exploratory variables explained 95.1% variation of Compliance to the Voluntary tax disclosure. The ANOVA result showed the data was fit to the model was good at (F=942.61, p<0.00). The study concluded indeed, Subjective norms, Tax Sanction and Taxpayer Knowledge influences greatly compliance of Taxpayer towards Voluntary tax disclosure. The research implied that proper use of tax sanction such us fines, penalties, and interest on taxpayers would increase compliance. Also educating taxpayer is essential as the decisions made by some taxpayers depend on the knowledge they have acquired. Also on subjective norms, some behaviors are traceable as some are based on influence of association hence compliance officer need to continuous encourage taxpayer to comply. This research recommends that the authority through the compliance officer, use of subjective norms, Taxpayer knowledge and Tax sanction as a mitigating strategy to mitigate on Voluntary tax disclosure, through this it will increase tax base and revenue mobilization and compliance status of Taxpayers.

Revised Hospital Survey on Patient Safety Culture (HSOPSC 2.0): cultural adaptation, validity and reliability of the Malay version

BackgroundSurveys on Patient Safety Culture™ Hospital Survey (HSOPSC) developed by the U.S. Agency for Healthcare Research and Quality (AHRQ) has been adopted worldwide. The Hospital Survey on Patient Safety Culture (HSOPSC) version 2.0 was released in 2019, but there have been no publications to date of its translation and validation for use in Malaysia. This study aimed to translate and cross-culturally adapt the revised HSOPSC 2.0 into the Malay language and determine its psychometric properties including the content, face, and construct validity, and reliability analyses.MethodsThis study was conducted from April – June 2023 and divided into three stages: translation and cultural adaptation; content and face validation; and construct validation using confirmatory factor analysis and reliability testing among 319 healthcare personnel from a public university hospital in Malaysia.ResultsThe translated instrument demonstrated excellent content validity (I-CVI = 0.80 ~ 1.0, SCVI-average = 0.96) and face validity (I-FVI = 0.80 ~ 1.0, SFVI-average = 0.98). Reliability testing was acceptable (Cronbach’s α = 0.60 ~ 0.80) but indicated that reverse-coded items were poorly perceived. Confirmatory factor analysis showed a satisfactory model fit for the translated instrument (RMSEA = 0.08, GFI = 0.80, CFI = 0.80, and χ2/df = 2.96). Six items had very low factor loadings (< 0.40), with two constructs “Staffing and Work Pace” and “Response to Error” having AVE < 0.4, but acceptable CR ≥ 0.6. No items were removed from the questionnaire despite low factor loadings following a consensus from an expert panel.ConclusionThe Malay version of the HSOPSC 2.0 containing ten domains and 32 items demonstrated satisfactory psychometric properties following expert consensus, with acceptable reliability and construct validity for measuring patient safety culture. Given factor loadings smaller than 0.40 in six items, broader validation is suggested to support the use of the translated instrument in the Malaysian healthcare setting.

Cultural Considerations in Intelligence Test Adaptations: a Critical Review of the WAIS-IV India and Its U.K. and U.S. Counterparts.

This study critically examined the adaptation and normative processes of the Wechsler Adult Intelligence Scale-Fourth Edition (WAIS-IV)India. WAIS-IV U.K. Edition Administration and Scoring Manual, WAIS-IVIndia Administration and Scoring Manual, and WAIS-IV Administration and Scoring Manual and Technical and Interpretive Manuals were used to extract test development and adaptation process data. The analyses were descriptive and qualitative. A review of the manuals showed that the normative sample were fluent English speakers with high education levels, which is not representative of India's multilingual and educational diversity. The study identified minimal cultural and linguistic adaptations in subtests, which raised concern about potential biases in the test adaptation process across cultures. The lack of clarity in item selection, demographic data, sample selection, and psychometric properties raised questions about the test's reliability and validity. Issues related to education, age, gender, and regional distribution are discussed, emphasizing the test's limitations in capturing the diverse characteristics of the heterogeneous Indian population. WAIS-IV India may not adequately represent India's population. More careful consideration of socioecological and psychometric factors when adapting intelligence (IQ) tests and use of advanced data harmonization methods can provide robust cross-national statistical harmonization in the future along with more ecologically valid local test development efforts. This can allow consideration of social determinants of health and other factors that can inform a more nuanced approach to IQ test development in non-western contexts.

Sound transmission using a tuning fork for the diagnosis of developmental dysplasia of the hip in newborns

IntroductionThis study aims to estimate the validity and reliability of sound transmission tests using a tuning fork and stethoscope compared with the usual clinical procedures for the diagnosis of developmental dysplasia of the hip in newborns from the state of Guanajuato, Mexico.MethodologyThis is a cross-sectional study of newborns at the Guanajuato General Hospital of the Institute of Public Health from Guanajuato. The population under study comprised newborns born from April to May 2023. All parents of newborns were invited to participate. The Ortolani, Barlow, Peter–Baden, and sound transmission tests were performed with a tuning fork and stethoscope three times by two observers. Ultrasonography using the Graf technique was also applied to both hips. We evaluated the validity and repeatability of clinical procedures and sound transmission tests against ultrasonography as the gold standard. We calculated sensitivity, specificity, and predictive values for validity and Cohen's kappa for repeatability.ResultsThe sample consisted of 100 newborns (56% male and 44% female); 65% born by vaginal delivery. Sound transmission test results for sensitivity, specificity, the positive predictive value, and the negative predictive value were 87.88%, 95.81%, 80%, and 97.53%, respectively. The intra-observer kappa was 0.89 (95% CI = 0.80–0.97) and the inter-observer kappa was 0.85 (95% CI = 0.73–0.97). The validity and repeatability of the Ortolani, Barlow, and Peter–Baden tests were low compared with the sound transmission test.ConclusionThe sound transmission test using a tuning fork and stethoscope is helpful for the diagnosis of developmental dysplasia of the hip.

Towers of Kuwait Arabic Neurocognitive Assessment: A novel executive and visuospatial functions assessment tool added to the CERAD neuropsychological battery-Arabic version (CERAD-ArNB)

Assessment of executive and visuospatial neurocognitive domains is lacking in the Omani population, especially for elderly individuals with low educational levels. Therefore, the Towers of Kuwait-Arabic Neurocognitive Assessment (ToK-ArNA) was developed using similar psychometric features of Tower of London (ToL) test, and the unique architecture of Towers of Kuwait, with the potential to overcome the limitation of ToL color perception difficulties that might be encountered in subjects with hereditary or acquired color vision disorders. We enrolled 120 older Arabic-speaking Omanis from January 2022 to November 2022 and all participants underwent screening to ensure normal cognitive function before performing the ToL and ToK-ArNA tests. Validity, reliability, and non-parametric statistical tests were used for data analysis. A total of 85 participants, 51 men (60%) and 34 women (40%) met the inclusion criteria and completed the testing. Statistical analyses confirmed the validity and reliability of ToK-ArNA compared to ToL, with comparable total Time and Accuracy scores and more preference towered the ToK-ArNA among the participants. Despite the study limitations, these results indicate that the ToK-ArNA is a reliable and applicable executive and visuospatial function assessment tool and further studies are warranted to establish its validity in patients with various neurocognitive disorders

Machine Learning Approach to Injury Monitoring in Children and Adolescents

Abstract Pediatric injuries are common and associated with individual suffering and costs for the healthcare systems and society. The incidence of injuries among children in Switzerland has so far been insufficiently monitored. Emergency department patient records can be a valuable database to assess medically relevant injuries and gain information for monitoring and evidence-based prevention. The talk will outline our stepwise development of a machine-learning program for a pediatric injury monitoring system and lessons learnt. In this feasibility study we draw on electronic case histories of children treated for injuries between 2018 and 2022 at the University Children’s Hospital Zürich emergency department (N= to 30’884). The ML- approach follows different steps: step 1. utility evaluation of electronic pediatric patient records regarding ML and injury monitoring and prevention requirements in a test-sample of 100 electronic pediatric case histories; step 2. choice/adaptation of coding tree; step 3. coder training and inter-coder reliability testing; step 4. manual annotation of a sub-sample (n 1000) of the electronic pediatric patient records, step 5. design and testing of the ML program in an iterative process, and step 6. performance testing in a random sample of pediatric patient records. First lessons learnt indicate that electronic case history data contain relevant data and fulfill requirements for monitoring and prevention purposes. The IDB coding system proved too complex and detailed for the pediatric data base, providing too few examples for the ML-learning process, and needed to be adapted. Initial data analyses indicate the majority of cases are classified as less severe (73%) and only few (&amp;lt;1%) as very severe but the later provide the most detailed data. ML is a promising approach and makes use of hospital data for a national monitoring of pediatric injuries in Switzerland.

Development of a welfare assessment tool for tourist camp elephants in Asia

Background Approximately one-third of Asian elephants are managed under human care, participating in educational, cultural, religious, and tourist activities. Management conditions vary considerably among venues, raising questions about whether welfare needs are consistently being met, particularly for Asian tourist camp elephants. To evaluate the well-being of elephants engaged in tourist activities, an evidence-based tool is needed for routine assessments to identify potential welfare risks, aid in the development of better camp standards, and enable caretakers to address specific concerns. While many animal welfare tools exist, none have been designed to consider specific environments and management practices faced by elephants living and working in tourist camps. Methods Using direct observations and interviews, the Elephant Welfare Assessment Tool (EWAT) was developed for tourist camp elephants using the Five Domains Model as a framework. Measures were selected based on peer-reviewed literature, existing standards and guidelines, and opinions from animal welfare experts working with zoo and tourist camp elephants. The EWAT differs from existing tools by including criteria on work activities and restraint methods (e.g., chaining and ankus use), factors common in Asia but not often encountered by western zoo elephants. Measures were scored using a 0–2 Likert Scale. The tool was tested in Thailand and determined by calculating a content validity index (CVI) and conducting inter-rater and test-retest reliability tests. Results The initial tool included 18 animal-based and 21 resource-based measures across four domains: Nutrition (n = 5), Environment (n = 14), Health (n = 10), and Behavior and Mental State (n = 10). Index scores of content validity (CVI) (Item CVI (0.83), Scale CVI/Average (0.98), and Scale CVI/Universal (0.89)) were high. Measures scoring less than 0.83 were removed: the opportunity to mate, the mahout-elephant relationship, and mahout job satisfaction. The final tool consisted of 42 questions related to 36 measures, including 18 animal-based and 18 resource-based measures within the Nutrition (n = 5), Environment (n = 11), Health (n = 10), and Behavior and Mental State (n = 10) domains. Intraclass correlation coefficients (ICC) for inter-rater reliability (0.78–0.90, p &lt; 0.05) and test-retest (0.77–0.91, p &lt; 0.05) analyses conducted at two camps showed good agreement. Conclusions This new assessment tool (EWAT) is a context-specific, holistic method designed to offer a practical means of conducting individual and institutional-level assessments of elephant welfare in tourist camps. It is based on the Five Domains Model using reliable and validated animal- and resource-based measures, data collection through direct observation and interviews, and a numerical scoring system. The tool includes several criteria applicable to tourist rather than zoo venues to make it more relevant to the challenges faced by working elephants in Asia.

Design and Validation of a Health Inequalities Questionnaire for Occupational Health Nurses and Occupational Health Nursing Students in Spain.

This article aims to describe the methodology for the design, validation, reliability, and pilot testing of a questionnaire aimed at exploring the knowledge and training needs on health inequalities of occupational health nurses (OHNs) and occupational health nursing students in Spain. Working and employment conditions are social determinants that influence the health of workers. The unequal distribution of these factors leads to inequalities. The training and competencies of OHNs need to focus on the social determinants of health to reduce social inequalities. The questionnaire was structured in five sections and 24 closed questions, self-administered and online. It was validated by a panel of experts using Moriyama's criteria and achieved an average consensus of 93.85%. Internal reliability reached a Cronbach's alpha coefficient of 0.843 and a McDonald's omega of 0.953. Participation in the pilot test was 92.5% of the sample recruited. Achieving higher levels of health of the working population requires a consensus among different social actors to integrate social determinants, gender and equity perspectives into the overall health policy of the company.

An audit of the indications for peripartum hysterectomies performed at a tertiary institution in Johannesburg, South Africa: A retrospective study.

Peripartum hysterectomy (PH), the surgical removal of the uterus during or shortly after childbirth, is a critical procedure in maternal health care. Definitions of PH vary globally, leading to challenges in understanding its occurrence. Our study aimed to provide comprehensive insights into PH in a South African context, investigating indications, demographic characteristics, clinical and histopathological diagnoses, complications, and outcomes. A retrospective record review study design was used, focusing on PH cases at a tertiary facility in Johannesburg, South Africa (SA), between January 2018 and December 2020. Medical records were systematically examined to identify trends, indications, and outcomes associated with PH. Data collection encompassed demographic characteristics, obstetric history, clinical indications, clinical and histopathological diagnoses, and complications. Data analysis used descriptive statistics, interrater reliability tests, and comparative findings with previous SA studies. The study included 56 pregnant women with a median age of 32 years (interquartile range: 25-35) who underwent PH between January 2018 and December 2020 at Charlotte Maxeke Johannesburg Academic Hospital in South Africa. We found that pregnancy-related sepsis (PRS) emerged as the most common indication of PH, as reported among 18 (32.1%) of the women, with an 88.8% histopathological confirmation rate. Abnormal placentation (14/56, 25%) and PPH (8/56, 14%) were other common indications. Clinical and histopathological diagnoses exhibited a strong level of agreement (70.9%), emphasizing the importance of accurate diagnostics. Our study found a shift in the primary historical indications, such as uterine atony and uterine rupture in South Africa, with PRS emerging as the primary indication in recent years(2009-2020). Clinical assessment complemented by histopathological findings remains critical for improved obstetric complication management.

Corporate Social Responsibility as A Strategic Tool for Sustainable Organizational Image and Development

Corporate social responsibility has becomes so popular that almost every corporate organization applies it to meet communal and corporate needs. However, the existing studies which centre on the influence of corporate social responsibility on Nigerian breweries’ corporate image remain controversial as they could not have any convergent point. Therefore, this study examined the impact of Nigerian breweries’ corporate social responsibility on its corporate image. The study adopted survey design in form of cross-sectional study through systematic random and purposive sampling. The sample size of 370 members of the host community of Nigerian breweries, Ibadan was derived through Taro Yamane’s proportional sampling formula. The Head of the factory’s Corporate Affairs was also purposively selected for qualitative aspect of the study. Two research instruments were used to collect data: self-designed structured questionnaire (a four-point modified Likert scale method) and a structured interview guide. The instruments were validated and subjected to reliability test using Cronbach’s Alpha analysis; a value of 0.81 was obtained. Data obtained were presented and analyzed using simple frequency counts and percentages, and content analysis. Findings reveal that the Nigerian breweries CSR is effective and meticulously implemented; it’s significantly impacts the corporate image of the company positively. It is recommended that certain aspects of the company’s corporate social responsibility should be reconsidered, including road maintaince, housing support programmes and environmental sanitation. It is concluded that Nigerian breweries should strengthen efforts that will sustain its corporate social responsibility programme.

Stigma assessment scale for adolescent idiopathic scoliosis: A new tool for spine deformity stigma evaluation.

Stigma is the negative attitudes towards an illness or difference. The literature lacks detailed scales specifically addressing stigmatization in AIS. This study aimed to develop Adolescent Idiopathic Scoliosis Stigma Assessment Scale (AIS-SAS) to measure stigmatization in AIS patients. In creating the AIS-SAS, we developed items via literature review and expert input, confirmed content validity, and conducted a field test for construct validity and reliability. Our experts designed 38 items in three subscales: Scoliosis, Brace, and Surgery-related stigma. Exploratory factor analysis (EFA) and convergent validity were examined for construct validity. The convergent validity of AIS-SAS was assessed through its correlations with the Rosenberg Self-Esteem Scale (RSES), SRS-22, and Spinal Appearance Questionnaire (SAQ). Reliability was gauged via internal consistency and test-retest methods. Sixty-seven adolescents with AIS were included in the study. EFA results confirmed one-dimensionality for each subscale, with factor loadings from 0.51 to 0.96, leading to the removal of 8 items with loadings below 0.3 from the AIS-SAS. The final AIS-SAS has three subscales: scoliosis (18 items), brace (5 items), and surgery-related stigma (7 items). Regarding convergent validity, the scoliosis-related stigma scores significantly correlated with SRS-22 self-image (r= -0.413 p = 0.001) and SAQ-Appearance (r = 0.441 p = 0.002). The RSES-Total score shows a negative correlation with Scoliosis, Brace, and Surgery-related stigma scores: -0.500 (p < 0.001), -0.435 (p = 0.049), and -0.498 (p = 0.042), respectively. AIS-SAS subscales showed good reliability (Cronbach-α > 0.8 ICC > 0.8). AIS-SAS is the first valid and reliable high-quality scale assessing stigmatization from AIS, measuring scoliosis, brace, and surgery-related stigma via three subscales.

AUDIT‐C shows reliability when used online in patient portals

The Alcohol Use Disorders Identification Test–Consumption (AUDIT‐C) is a validated screen, but until recently has not been evaluated in routine conditions for adult primary care patients. A new study has found that AUDIT‐C screens have “excellent” test‐retest reliability, which assesses the consistency of results when given at two different times. Excellent test‐retest reliability means that there are similar results across separate test administrations, and the study, supported by the National Institute on Alcohol Abuse and Alcoholism (NIAAA), shows that the AUDIT‐C can be used reliably in adult primary care patients. The study, led by Claire B. Simon, M.D., of the University of Washington in Seattle, used electronic health record (EHR) data from Kaiser Permanente. For the study, more than 18,000 adult primary care patients completed two AUDIT‐C screens at 1 to 21 days apart as part of routine care in 2021. Screen results were reliable whether completed in person or online through patient portals. However, reliability was higher when the patient completed both screens using online patient portals, compared to completing both screens in the clinic or one in the clinic and one online. Therefore, completing two screens may be a better option than just doing one. The study, High test–retest reliability of the Alcohol Use Disorders Identification Test–Consumption (AUDIT‐C) questionnaire completed by primary care patients in routine care, is published in the February 2024 issue of Alcohol, Clinical and Experimental Research. The researchers also found that reliability was lower for American Indian/Alaska Native (AI/AN) patients and multiracial patients.

Genetic evidence of bidirectional mendelian randomization study on the causality between gut microbiome and respiratory diseases contributes to gut-lung axis

Observational studies and clinical trials have suggested the relationship between the gut microbiome and respiratory diseases, but the causality between them remains unclear. Firstly, we selected eight respiratory diseases Genome-wide association study (GWAS) datasets mainly from the FinnGen collaboration as outcomes. The exposure was based on GWAS statistics about the gut microbiome, sourced from the MiBioGen consortium, including gut microbial taxa. The causal link between the gut microbiome and respiratory illnesses was then estimated using a Two-sample Mendelian randomization (MR) analysis, including the inverse-variance weighted (IVW), weighted median, MR-Egger, simple mode, and weighted mode. To ensure reliability, F-statistics and sensitivity tests were conducted. Furthermore, we performed a reverse MR analysis of the pre-Mendelian positive findings to possible reverse causality. For the 196 gut microbe taxa, the IVW analysis suggested 88 potential associations with eight clinically prevalent respiratory diseases. Among them, 30 causal associations were found in more than one MR method. Multiple statistical corrections have confirmed three causal associations: genus Holdemanella was a risk factor for chronic obstructive pulmonary disease (COPD) (P = 1.3 × 10−4, OR = 1.18), family FamilyXIII was a protective factor for COPD (P = 1.3 × 10−3, OR = 0.75), and genus Oxalobacter was a risk factor for asthma (P = 2.1 × 10−4, OR = 1.09). Our MR analysis results indicate that there would be a causal relationship between the gut microbiome and respiratory diseases, contributing to the gut-lung axis. This finding offers new insights into the gut microbiome’s roles in respiratory diseases’ clinical prevention, pathogenesis, and improvement of clinical symptoms. Further randomized controlled trials are necessary to clarify the protective effect of probiotics and fecal microbial transplantation on respiratory health.

Dynamic Response of a Rotor Supported on Hybrid Bearings in Air, Water, and Liquid Nitrogen: Measurements and Comparisons to Predictions

Abstract Modern liquid rocket engine turbopumps implement hybrid bearings, which combine hydrostatic and hydrodynamic fluid film principles, in compact and lightweight units known for their superior reusability, durability, and reliability. This study aims to provide extensive and reliable test data for the purpose of anchoring and benchmarking predictive tools for these bearings. This paper provides comprehensive dynamic response measurements of a rotor weighing 10.40 kg and approximately 60 mm in diameter at the bearing locations. The test rotor is supported on two hybrid journal bearings with a bearing length to bearing diameter ratio of approximately 0.42 and a bearing radial clearance to rotor radius ratio of around 0.0017. The bearings are tested with air, water, and liquid nitrogen, serving as surrogate test fluids for common propellants in liquid rocket engines. Rotor run-up and speed coast-down tests are conducted to measure shaft motion responses. The results clearly demonstrate that the rotordynamic characteristics of the test rotor supported on the hybrid journal bearings largely rely on properties of the test fluids and their feeding conditions. Notably, when air is pressurized into the test bearings, the shaft motion responses differ markedly from those observed with water and liquid nitrogen, primarily due to significantly lower stiffness and damping coefficients. Furthermore, rotor speed coast-down tests for each test fluid exhibit notable differences in coast-down speed over time characteristics, depending on the test fluid properties. The predicted rotor imbalance responses exhibit excellent correlation with the measurement data. The steady increase of demand and growth of the fluid film bearing technology for reusable rocket engines require accurate bearing design tools, the extensive component testing, and the implementation of the technology. The validated and developed bearing predictive models from previous research demonstrate well the characteristics of bearings under various operating fluids conditions. The findings and database presented in this work contribute not only to comprehending the performance of hybrid bearings but also to understanding and enhancing the dynamic characteristics of rotor systems supported on hybrid bearings.

Pengaruh Disiplin Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan pada Kantor Akuntan Publik Jamaludin, Ardi, Sukimto &amp; Rekan Jakarta Pusat

The purpose of this study was to determine Work Discipline, and Physical Work Environment on employee performance at the Jamaludin, Ardi, Sukimto &amp; Rekan Public Accounting Firm, Central Jakarta. The method used is quantitative. Sampling technique used is saturated with a sample of 50 respondents, the test used is validity test, reliability test, classical assumption test, linear regression test, determination coefficient test, hypothesis test (t test and f test). The results of this study simultaneously have a significant effect on employee performance with regression Y = 1.672 + 0.622 X1 + 0.342 X2 , the correlation coefficient value of 0.861 means that simultaneously has a very strong level of relationship where the value is in the interval 0.80 - 1000. While the coefficient of determination (R Square) is 0.741 (74.1%). Based on this value, it shows that the percentage between the work discipline variable (X1), and the physical work environment (X2) affects employee performance (Y) by 74.1% while the rest (100%-74.1%) = 25.9% is influenced by other variables that are not included. For the hypothesis value, the value of Fcount&gt; Ftabel or (10,357&gt; 2,011). This is also reinforced by sig &lt;0.05 or (0.000 &lt;0.05) thus Ho is rejected and Ha is accepted, this shows that there is a simultaneous significant influence between the variables of Work Discipline (X1) and Physical Work Environment (X2) on Employee Performance (Y) at the Public Accounting Firm Jamaludin, Ardi, Sukimto &amp; Partners Central Jakarta.

Effect of Credit Risk Management Techniques on Financial Performance of Deposit Taking SACCOs in Kenya

Financial performance is crucial in the realm of finance. The requirement to explain why two organizations operating in the same environment perform differently is a puzzle, and various financial research works have been devoted to solving this puzzle. Co-operative societies in Kenya are recognized as a significant contributor to national development since their presence can be traced in virtually all sectors of the economy. Although significant progress has been made by the deposit taking SACCOs in Kenya, their performance and sustainability has been debatable. The objective of this research was to assess the effect of financial risk management techniques on financial performance of deposit taking SACCOs in Kenya. The specific objective was to determine the effect of credit risk management techniques on financial performance of deposit taking SACCOs in Kenya. The study was based on Credit Risk Theory. A descriptive survey design was adopted. The population of the study was the 175-deposit-taking SACCOs in Kenya as of 31st December 2022. Due to relative population nature, sampling was not conducted and therefore the study was a census. The respondent was the risk manager of each deposit-taking SACCO. The study utilized primary data. The data was collected using a structured questionnaire. Data was analyzed using descriptive statistics such as the mean and standard deviation and inferential statistics which included correlation and regression analysis. Reliability tests were conducted on the variables each meeting the 0.7reliability threshold with validity tests being confirmed by the Bartlett’s test that confirmed validity of the variables being measured. The regression analysis revealed significant insights into the relationship between financial risk management techniques and the financial performance of deposit-taking SACCOs in Kenya. Credit risk management techniques were found to have a positive impact on financial performance with a regression coefficient of β = 0.238 and a significant value of P &lt;0.005. In conclusion, the study provides compelling evidence of the importance of comprehensive risk management frameworks in driving the financial performance of deposit-taking SACCOs in Kenya. By implementing effective risk management practices tailored to address credit risk, SACCOs can enhance their stability, profitability, and resilience in a dynamic operating environment. These findings have significant implications for policymakers, practitioners, and stakeholders in the SACCO sector, highlighting the need to prioritize investments in risk management capabilities to promote sustainable financial growth. The study recommended that SACCOs should focus on enhancing their credit risk management frameworks. This can be achieved by implementing robust credit risk assessment mechanisms, such as comprehensive credit scoring models and regular analysis of customer credit histories.

Tests employed in the psychometric validation of the Insulin Treatment Appraisal Scale (ITAS) in T2DM patients; a systematic review of the literature

BackgroundPsychological Insulin Resistance (PIR) and negative perceptions regarding insulin treatment are noteworthy challenges in T2DM management, which hinder the timely initiation of insulin treatment. To get past these obstacles a reliable tool is required to evaluate patients’ perspectives on insulin administration. Our study aims to conduct a comprehensive systematic review to evaluate the validity and reliability of different validation tests used in the psychometric validation of the ITAS in T2DM patients.MethodsA literature search was carried out, using PubMed, Google Scholar, EMBASE, Cochrane Library and Science Direct. Only those studies assessing content validity, construct validity, concurrent validity, discriminant validity, internal consistency reliability (Cronbach’ α), and items-total correlation were retrieved.ResultsA total of 14 studies illustrated the validity and reliability of ITAS in T2DM patients. Content validity results of S-CVI was 0.97, and I-CVI was 0.8–1.00. Construct validity with factor loading was greater than the threshold value of 0.3. The concurrent validity of ITAS vs. PAID, WHO-5, and SPI was 0.35 (P < 0.05), −0.14 (P < 0.05), and 0.80 (P < 0.001) respectively. The mean difference between insulin and non-insulin group was significant (P < 0.001) showing reliable discriminant validity. Reported results of Cronbach’s α for the main scale (0.79–0.89), subscale-1 (0.72–0.9), and subscale-2 (0.61–0.89) showed “good to excellent” internal consistency reliability of ITAS. Item-total correlation results for the main scale, subscale-1, and subscale-2 were (0.40–0.82), (0.31–0.74) and (0.34–0.58) respectively. Test-retest reliability of ITAS was 0.571–0.87.ConclusionsStudy findings confirm the robustness of various validation tests utilized in the psychometric validation of ITAS in T2DM patients. ITAS is a well-validated and reliable tool for determining the perspectives, PIR, and changes in patients’ perception over time and it can be used to overcome hurdles in the timely initiation of insulin treatment in T2DM patients.

'Great Masquerader': a history of diagnosing pheochromocytoma.

Pheochromocytoma is a unique tumour with a variety of clinical presentations. Coined as 'the great masquerader', it can present with the classical triad of headache, sweating and tachycardia and sometimes in an acute hypertensive crisis. This paper describes the evolutionary history of the diagnosis of this condition. A literature review was conducted using Medline Database from 1900 to 2023 outlining the methods of diagnosis for pheochromocytoma. There have been diagnostic dilemmas and localization challenges of pheochromocytoma over the last century. From the first description of pheochromocytoma in 1886 to the first successful resection in 1926, there was poor recognition of its atypical symptoms and lack of reliable diagnostic tests. Over the next few decades, there were significant advances in screening and biochemical tests. Further understanding of catecholamine release and metabolic pathways led to the development of tests to identify end products of catecholamine metabolism in plasma and urine. Computed imaging however heralded significant improvement in surgical planning and management. The evolution of histopathological diagnosis with the use of immunostains and genetic testing has further contributed to the identification of malignant pheochromocytomas and an understanding of their behaviours. Significant advances in the biochemical and imaging have shaped our understanding of pathophysiology and management. These diagnostic advances have enabled early and accurate detection and localization of pheochromocytomas to enable prompt surgical management.

Applying the Theory of Planned Behavior to Understand Ecotourism Behavior: The Role of Human–Land Coordination and Self-Mastery

Ecotourism, which promotes environmental conservation and brings social and economic benefits through conscious and harmonious interactions between humans and nature, has become a principal tool for achieving these objectives. Sustainable tourism can only be supported with tourists realizing the elements of attraction toward ecotourism. This study analyzes the roots of ecotourism behavior using the Theory of Planned Behavior (TPB), specifically determining the roles of ecotourism tendency, attitude, human–land coordination stress, and sense of self-control in influencing tourists’ intention and behavior toward ecotourism. This study used a cross-sectional design, requiring 847 participants to complete a standardized questionnaire assessing their behavior toward ecotourism, attitudes, and perceptions. Reliability testing, descriptive statistics, regression analysis, and factor analysis were used to analyze the datasets to discover major factors relating to ecotourism intention behavior. A consequent outcome is that ecotourism attitude and self-determination are the significant drivers of ecotourism desire, while behavioral norms only impact ecotourism attitude and selflessness. The study concluded that the subjective perception of tourists and their behavior control ability are the ones that affect their ecotourism behavior more than other factors. The findings suggest that enhancing tourists’ ecotourism attitude, sense of self-control, and awareness of human–place coordination can significantly promote ecotourism behaviors. These results highlight the importance of comprehensive regional ecotourism analysis, robust environmental education, and promoting normative behaviors to foster sustainable tourism practices. To validate these findings, further research should focus on longitudinal studies and clinical trials to standardize integrated ecotourism strategies and explore the underlying mechanisms influencing ecotourism behavior.

Psychometric Evaluation of a Measure of Evidence-Based Practice in Occupational Health.

Occupational Health Services (OHS) are obliged to follow the principles of evidence-based medicine. However, there needs to be tools to measure this. Therefore, we developed and validated a questionnaire for evaluating OHS practitioners' attitudes, competence, and organisational support to perform evidence-based practice (EBP-OHS) following the JBI Model of Evidence-Based Healthcare. The questionnaire's content validity was assessed by 12 experts in the field. Then, an opportunity sample of 549 OHS practitioners completed the questionnaire. We examined the questionnaire's psychometric properties using exploratory factor analysis and subjected it to construct validity and reliability testing. The content validity index of the chosen items was 0.78 or higher. Exploratory factor analysis revealed that the measure's construct validity was adequate (KMO 0.9). Principal component factor analysis supported a three-factor structure (all eigenvalues 1.3 or more), which explained 60.3 % of the total variance. Aligned with these three factors, the EBP-OHS consists of three domains: Organisational support (seven items), OHS practitioners' competence (six items) and OHS practitioners' attitudes (two items). The scale's reliability is good (Cronbach alpha 0.88). The EBP-OHS is a valid tool for measuring occupational health services' evidence-based practice and enabling the implementation of research into practice. It embodies the phases of evidence transfer and implementation described in the JBI Model of Evidence-Based Healthcare and translates them into concrete measurable activities in the OHS context.