Institutional Statements Research Articles

АВТОМАТИЗАЦІЯ ЗБОРУ ТА АНАЛІЗУ ЗВІТНОСТІ ШКІЛ ІЗ ВИКОРИСТАННЯ КОШТІВ ДЕРЖАВНИХ ОСВІТНІХ СУБВЕНЦІЙ

The availability of reliable educational statistical, administrative, and financial information is a prerequisite for the development of effective educational policy. The importance of the reliability of educational management information has only increased since Russian military invasion of Ukraine in 2022. In these circumstances, a detailed analysis of the use of state educational subventions as the main budgetary instrument for financing education is needed. Increased transparency and automation of information gathering can be achieved by introducing an information system for collecting and analyzing school reports on the use of state educational subventions. Currently, such generalized information is collected by the State Treasury Service of Ukraine (STSU) starting from the level of the territorial community, but it is not available to educational managers. The purpose of this study is to formulate a methodology for developing information and analytical tools for automated collection and analysis of financial statements of general secondary education institutions using state educational subventions in order to increase transparency and efficiency of budget funds, create preconditions for the formation of reliable data, on the basis of which it will be possible to make informed financial and organisational decisions, evaluate their effectiveness at all levels of educational management. The article analyzes the existing reporting forms submitted by the general secondary education institutions (GSEI), and the regulatory framework for their submission. Improving the reliability and quality of the collected financial data can be achieved by developing and implementing an information subsystem (module) for automated gathering and analysis of this information from the level of GSEIs in the environment of the software and hardware complex "Automated Information Complex of Educational Management", which is already used by education managers. The requirements for such a module and its interaction with the already available information in the SHC AICOM and other state information systems are substantiated. It is shown that the optimal way is to organize automated collection of financial information from the level of general secondary schools. The implementation of the module will improve the information support of educational and financial managers, and will allow for a comprehensive solution to the issues of local education development.

Sharia-compliant financial statements: Specifics of information disclosure

Subject. This article deals with the issues related to the disclosure of information in the financial statements by organizations providing partnership financing services. Objectives. The article aims to study the features of the Islamic model of accounting, its regulatory framework and the requirements for disclosure of information in financial statements in accordance with AAOIFI standards. Methods. The scientific works by contemporary foreign and domestic scientists engaged in the study of the Islamic model of accounting and the problems of disclosure of information in financial statements by Islamic financial institutions served as a methodological basis for the study. Results. The article finds that religion and ethical standards embedded in Islamic economics have a significant impact on accounting and the formation of Sharia-compliant financial statements. The article also describes the emergence and development of the Islamic accounting model and the distinctive features of information disclosure in accordance with RAS, IFRS and AAOIFI standards. The article provides examples of information disclosure in financial statements by Islamic financial institutions operating abroad and in Russia. Conclusions. The information disclosed in the financial statements of Islamic financial institutions in accordance with AAOIFI standards is much broader than under RAS and IFRS. The specifics of reflecting transactions on partnership financing are currently traced in the financial statements of companies operating in foreign countries, where partnership finance has been developing for many years. Financial institutions operating in the field of partnership finance in Russia prepare accounting (financial) statements in accordance with RAS, and when preparing internal management reporting, they are guided by IFRS and AAOIFI standards.

A comparative study of the impact of Covid-19 on the liquidity of selected microfinance finance institutions in Zambia

The aim of this paper is to conduct a comparative analysis of the impact of the COVID-19 pandemic on the liquidity of Agora Microfinance Zambia and Microfinance Zambia within Zambia. The study was significant because it showed the impact of the COVID-19 pandemic on the liquidity of microfinance institutions in Zambia. The study used three key proxy variables – cash ratio, quick ratio and net working capital ratio – to identify the relationship between the COVID-19 pandemic and MFI liquidity. COVID-19 was a surrogate for the pandemic during the COVID-19 pandemic period (2019-2021) and the pre-pandemic period (2017-2018). Using the Wilcoxon statistical testing tool, a hypothesis was developed to guide the investigation and perform a statistical test of the parameter estimates. The study employed a longitudinal research design and utilized data from the audited financial statements of microfinance institutions. Data were analyzed using STATA and Excel. It was found that the lockdowns imposed to contain the spread of the COVID-19 virus had less impact on the liquidity of the two microfinance institutions from an economic and financial perspective. The results of this research will have implications for the policies of companies and financial institutions.

Does Fintech merger and acquisition change a firm's financial statement?

AbstractThrough a comprehensive analysis of United States public firms, we explore the implications of mergers and acquisitions within the Financial Technology (Fintech) sector on a company's value and capital structure. The financial statements of financial institutions engaged in Fintech mergers and acquisitions differ significantly from those of other nonfinancial institutions involved in various high‐technology acquisitions. Our results indicate that when a financial company acquires a Fintech firm, it enhances the acquirer's overall firm value and cash holdings. Furthermore, these mergers and acquisitions within the high‐technology sector exert distinct influences on a company's leverage and cash flow.

ДЕРЖАВНИЙ ФІНАНСОВИЙ АУДИТ: РЕАЛІЇ, ТЕНДЕНЦІЇ ТА НАПРЯМИ УДОСКОНАЛЕННЯ

The effective operation of the state, as well as its successful development, depends on the availability of budgetary funds, their proper distribution and use. That is why the problematic aspects of auditing in the field of public finance are of great importance. The state financial audit helps to assess the reliability of financial statements of state institutions and enterprises, which ensures transparency of their financial activities to the public and international partners. The audit helps to identify shortcomings in financial management and reveal opportunities for reducing costs and optimizing budget resources. Based on a thorough analysis of the national legislative and regulatory framework, the article presents the key differences between an independent audit and a state financial audit according to the following comparison criteria: concept; subjects; legal regulation; grounds for conducting; organizational and managerial support; financing; and documentation of the audit results. Particular attention is paid to the objects of the state financial audit, such as the implementation of budget programs, local budgets, activities of business entities, investment projects, use of information technology, state (regional) target programs. The article analyzes statistical reports on state financial audits conducted by the State Audit Service of Ukraine for 2018–2023. In particular, it was found that since 2019 the number of state financial audits conducted annually decreased, and in 2023 their number increased. At the same time, the share of components of the state financial audits conducted is approximately the same, except for state financial audits of investment projects, which were conducted only once in 2019 and twice in 2020. Based on the results of the state financial audits conducted in 2018–2023, the losses of financial and material resources caused by inefficient management actions or risky operations were compensated and prevented, and financial violations that caused losses of financial and material resources were eliminated. It is found that every year (except for 2021) both the amount of compensation and the amount of elimination of losses of financial and material resources, as well as the amount of eliminated financial violations, are increasing. The authors provide directions for improving the implementation of the state financial audit in Ukraine, which is an important tool for ensuring the stability and sustainable development of the Ukrainian economy, promotes confidence in public institutions, attracting investment and efficient use of budget funds.

Reflection of experiences with academic supervisors, supervisees and issues of power

Academic supervision is essential for developing students’ careers and educational advancement. The systematic review approach was chosen for the methodology of this study. It has been observed in the literature that there are positive and negative experiences between supervisees and their supervisors. This led to the research gap in the study, which stated that supervisors and their supervisees are inadequately prepared for their roles. The study addressed these gaps through a systematic review of the article sub-topics. The conceptual model was adopted for this article, and it articulates how supervisors can exhibit their dispositional qualities. Additionally, this article recommends enhancing creative and innovative research to intensify a sense of autonomy and periodically updating research instructions on actualising the vision and mission statements of Higher Educational Institutions (HEIs). The study further recommends that training initiatives for supervisors should be encouraged in HEIs through academic research groups, among others.

Maternal Perception of Pregnancy Loss: Protocol for a Thematic Synthesis.

The number of women who present this perineal loss is high. Identifying the existing knowledge about the women's experiences and perceptions of pregnancy loss is essential to understand the impact of the phenomenon on women. This identification is also crucial to adapt and improve the healthcare provided. A systematic literature review, meta-synthesis, of qualitative studies will be developed with the goal of obtaining a comprehensive understanding of mothers' perception of pregnancy loss and identifying their specific support needs. This review will consider qualitative investigations that study the perceptions or experiences of adult women who have suffered prenatal loss. All studies published in English, Spanish or Portuguese between January 1, 2012, and December 31, 2022 will be considered. This systematic review will follow the Joanna Briggs Institute statement for systematic reviews of qualitative design. The Psychology and Behavioral Sciences Collection, Scopus, CINAHL®, MEDLINE® and Cochrane Database of Systematic Reviews (CDRS) databases will be utilized for research. Data extraction will be performed in-peers by the researchers, using the Joanna Briggs Institute model. Finally, the available data will be analysed using a meta-aggregation approach. A better understanding of this phenomenon will be useful, identifying, on the one hand, the support needs of women who have suffered fetal loss and, on the other hand, also identifying the support and interventions that can be implemented by health professionals. PROSPERO® (CRD42023407314).

Rent and Fees from the Shops of the Cherdyn District
 in the 17th–18th Centuries

The study of taxation of the population's trading activity allows us to consider the conditions for the functioning of the all-Russian market. Such a particular issue of tax history as the collection of rent from shops in specific regions (for example, in the Cherdyn district) has not received consideration in historiography. The author of the article examines the amount of receipts to the treasury from the shop trade of the population of the Cherdyn district in the 17th – 18th centuries. The financial statements of the provincial institutions are of interest to researchers of the history of the organization of taxation on the territory of the Cherdyn district. A publication based on materials from the Russian State Archives of Ancient Acts concludes that the shop owners paid their fees on time.
 During the period under study, there is a noticeable tendency for the reduction of shops and stalls in Cherdyn. New rent barns and barns slightly increase the profits of the provincial institutions. The government's policy to reduce the number of
 obsolete taxes put an end to the collection of shop fees in 1775. The author estimated the amount of proceeds from the shop trade. An analysis of the amount of shop fees allows us to conclude that trade from shops in the Cherdyn district accounted for a small part of the income of the district office.

Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations

PurposeThis study aims to examine the impact of a firm’s financial performance on forward-looking disclosure (FLD) tone and assess whether managers are engaging in impression management or providing truthful explanations when their companies have good or poor performance.Design/methodology/approachThis study used the content analysis method to measure the tone of FLD in the chairman’s statements of Omani financial institutions for the period 2014–2018. Regression analysis is then used to test the research hypotheses.FindingsThe authors found that good-performing firms are disclosing more good news, whereas poor-performing firms disclose more bad news. The results provided evidence that managers in Oman are providing truthful explanations in their narratives.Practical implicationsThis study offered interesting policy and practical implications for policymakers, managers and stakeholders. This paper provided insights to policymakers regarding the FLD tone practices used in the chairman’s reports in Oman. Policymakers should be aware of the importance of the chairman’s reports in the eye of multiple stakeholders and, therefore, need to set guidelines on the type and quality of non-financial voluntary information that should be disclosed in such reports in the context of emerging economies. For academics, evidence has been provided by this study’s results regarding the impact of corporate performance on disclosure tone.Originality/valueThis study offered a novel contribution to disclosure studies by being the first to examine the performance-disclosure narrative tone relation, in the context of Oman.

More streamlined and targeted. A comparative analysis of the 7th and 8th Environment Action Programmes guiding European environmental policy

Environment Action Programmes (EAP's) are the most important documents defining the environmental policies within the European Union. Their implementation, over the previous 50 years, represented a significant advance in raising eco-friendly awareness and suggesting solutions for environmental problems in the European Union. In this paper, we used Institutional Grammar Tool and network analysis to identify the evolution of EU EAP's by investigating the most recent two programmes (7th Environment Action Programme and 8th Environment Action Programme), particularly in priority objectives, institutional statements, enforcement perspectives, and projected participation of stakeholders. We found that the EU's 8th Environment Action Programme (2021–2030) is further streamlined and target oriented as compared to 7th Environment Action Programme. Furthermore, institutional statements included in the 8th EAP will be implemented predominantly at the levels of European Union and European Commission. On the contrary, in the 7th EAP, the number of institutions, frameworks, and stakeholders is higher and often regional and local (e.g., European Union, Environment Action Programme, European Environment Agency, European Commission, European Parliament, Convention on Biological Diversity, regional authorities, local authorities). The close links of the 8th EAP targets with the 2030 Agenda for Sustainable Development and the European Green Deal represent an important step towards a greater applicability of environmental policies in the European Union. Our study reveals that comparative analysis of legal documents using Institutional Grammar Tool and network analysis can assist policymakers in assessing the drafting of legal environmental documents and obtain indispensable information about the changes to improve environmental policies.

The Use of the Institutional Grammar 1.0 for Institutional Analysis: A Literature Review

Since Crawford and Ostrom proposed the Institutional Grammar (IG), a conceptual tool for breaking down and organizing institutional statements, a burgeoning literature has used it to study institutions contained in single documents and to conduct comparative institutional analysis across multiple countries and time periods. Moreover, rapid advances in text analysis and computational methods are creating new analytic opportunities to study rules, norms and strategies by leveraging the IG syntax. At this stage, it is important to assess the existing literature to understand how the IG has supported institutional analysis across a variety of contexts, including commons governance. Based on a corpus of 48 empirical articles published between 2010 and 2021, we explore how analysts have operationalized institutional statements using the IG. We also synthesize the IG-based metrics and theoretical concepts developed in these articles to illustrate the contributions of IG for measurement of challenging concepts such as polycentricity, discretion, and compliance, among others. Our findings indicate that the IG is a flexible and adaptable tool for institutional analysis, especially for making empirical contributions from text-based data, and it holds promise toward building a potentially new emerging subfield we call Computational Institutional Analysis.

Understanding regulation using the Institutional Grammar 2.0

AbstractOver the last decade, there has been increased interest in understanding the design (i.e., content) of regulation as a basis for studying regulation formation, implementation, and outcomes. Within this line of research, scholars have been particularly interested in investigating regulatory dynamics relating to features and patterns of regulatory text and have engaged a variety of methodological approaches to support their assessments. One approach featured in this research is the Institutional Grammar (IG). The IG supports syntactic and semantic analyses of institutional statements (e.g., regulatory provisions) that embed within regulatory text. A recently revised version—called the IG 2.0—further supports robust analyses of regulatory text by offering an expanded feature set particularly well‐suited to extracting and classifying content relevant for the study of regulation. This paper (i) provides a brief introduction to the IG 2.0 and (ii) discusses theoretical and analytical advantages of using the IG 2.0 to study regulation.

Pengaruh Faktor Fundamental Terhadap Harga Saham Bank Dan Lembaga Keuangan Islam Indonesia

This This study aims to examine the effect of fundamental factors consisting of ROA, EPS, and BOPO on stock prices in Islamic banking and Islamic financial institutions in Indonesia during the 2018-2020 period. The formulation of the problem in this study is how the effect of ROA, EPS, and BOPO on stock prices. The purpose of this study is to determine the effect of ROA, EPS and BOPO on stock prices. This type of research uses a quantitative data design with secondary data. The research sample uses the total sampling method, which is a sampling technique if all members of the population are used as samples. The research sample is the financial statements of Islamic banks and Islamic financial institutions originating from the last 3 years from 5 Islamic banking companies and 7 Islamic financial institution companies with research data totaling 36 data (3 years x 12 sample companies). The data collection method uses documentation and literature taken from www.idx.co.id. Data analysis used is descriptive statistical test and hypothesis testing. The results showed that ROA, EPS and BOPO had no effect on stock prices. This can be seen from the ROA p-values 0.419, EPS p-values 0.130 and BOPO p-values 0.146 which are greater than the public significance level of 0.05 . Meanwhile, ROA, EPS and BOPO have no simultaneous effect on stock prices.

Diversity Attracts Diversity: 2023 AUA Match Results

To assess the rationale behind the choice of programs for preference signaling (PS) and subinternships by urology applicants in the 2023 cycle. We emailed an anonymous, multiple-choice survey to the 403 prospective candidates who applied to our institution for the 2023 Urology Residency Match. 121 applicants (30.0%) responded to the survey. 81.8% were in favor of the continuation of PS, with 4.1% against it. When choosing where to PS or subinternship, geographic location and perceived quality of clinical training were the highest-ranked criteria. Racial/ethnic diversity of the residents influenced PS or subinternship choice for 77.8% of Black, 72.7% of Asian, 57.1% of Latinos, and 46.5% of White respondents (P < .05 for Black and Asian vs White). Institutional statements on diversity influenced PS or subinternship choice for 88.9% of Black, 55% of Asian, 64.3% of Latino, and 25.4% of White respondents (P<.05 for Black, Asian and Latino vs White). Females had an increased likelihood of PS or choosing subinternship programs with gender diversity of residents (81.6% vs 33.8, P=.002). A program with PS was associated with a 2.74 increase in likelihood of obtaining an interview compared to programs that were not PS. Of 107 matched applicants, 47.5% matched at a program where they completed a subinternship, and 25.7% matched at a signaled program. PS plays a major role in the match process. When choosing where to PS, applicants prioritize geographic location and perceived quality of training. Diversity of residents plays a major role in recruiting diverse applicants.

Operationalizing social equity in public policy design: A comparative analysis of solar equity policies in the United States

AbstractWhile it is widely recognized that energy injustices are prevalent in the clean energy transition process, there has been limited research attention on policy efforts aiming to mitigate these inequities. In this paper, we use solar equity policies as an empirical case study to understand how social equity considerations are conceptualized and operationalized in energy policy content. We build upon the policy design literature and code institutional statements of 54 solar equity policies adopted between 2001 and 2021 in the United States. In our comparative analysis, we focus on three levels of policy design elements that can be directly observed in written policy language: macro‐policy goal construction, meso‐policy instrument choices, and micro‐level policy settings and calibrations. We find that the policy goal of energy justice is multifaceted, with a great emphasis on solar energy accessibility and provision of economic benefits and security for disadvantaged communities. There is a dominant preference by policymakers to use redistributive policies and community solar programs to advance energy justice‐related goals. Solar equity policy instruments on‐the‐ground measures have also been calibrated to target specific disadvantaged populations in the energy system, which focus mostly on income‐based vulnerability.

Content and Sentiment Analysis of The New York Times Coronavirus (2019-nCOV) Articles with Natural Language Processing (NLP) and Leximancer

The purpose of this study was to prove the use of content and sentiment analysis to understand public discourse on Nytimes.com around the coronavirus (2019-nCOV) pandemic. We examined the pandemic discourses in the article contents, news, expert opinions, and statements of official institutions with natural language processing methods. We analyzed how the mainstream media (Nytimes.com) sets the community agenda. As a method, the textual data for the research were collected with the Orange3 software text-mining tool via the Nytimes.com API, and content analysis was conducted with Leximancer software. The research data were divided into three categories (first, mid, and last) based on the date ranges determined during the pandemic. Using Leximancer concept maps tools, we explained concepts and their relationships by visualizing them to show pandemic discourse. We used VADER sentiment analysis to analyze the pandemic discourse. The results gave us the distance and proximity positions of themes related to Nytimes.com pandemic discourse, revealed according to their conceptual definitions. Additionally, we compared the performance of six machine learning algorithms on the task of text classification. Considering the findings, it is possible to conclude that in Nytimes.com (2019-nCOV) discourse, some concepts have changed on a regular basis while others have remained constant. The pandemic discourse focused on specific concepts that were seen to guide human behavior and presented content that may cause anxiety to readers of Nytimes.com. The results of the sentiment analysis supported these findings. Another result was that the findings showed us that the contents of the coronavirus (2019-nCOV) articles supported official policies. It can be concluded that regarding the coronavirus (2019-nCOV), which has caused profound societal changes and has results such as death, restrictions, and mask use, the discourse did not go beyond a total of 15 main themes and about 100 concepts. The content analysis of Nytimes.com reveals that it has behavioral effects, such as causing fear and anxiety in people. Considering the media dependency of society, this result is important. It can be said that the agenda-setting of society does not go beyond the traditional discourse due to the tendency of individuals to use newspapers and news websites to obtain information.

RETRACTED ARTICLE: Loan repayment performance and its determinants: evidence from micro and small enterprises operating in Dire-Dawa, Ethiopia

Microfinance Institutions (MFIs) reach a large number of poor people who are not served by formal financial institutions and have been a prime element in the economic growth of countries like Ethiopia. To operate successfully MFIs have to make sure that the loan disbursed has to be repaid to have a sustainable and viable financial operation and contribute their own its share in reducing unemployment and poverty reduction. In light of this, this research study was conducted to investigate the factors affecting loan repayment performance and factors affecting it in Micro and Small Enterprises (MSEs) financed by Microfinance Institutions by taking lender characteristics. Primary data was collected using questionnaires and interviews. A total of 175 Micro and Small Enterprises were selected using purposive sampling. Secondary data was acquired from annual reports and financial statements of Microfinance institutions and other institutions. Descriptive analysis as well as econometric analysis was used to analyze the effect of the literature-driven variables on the loan repayment performance of borrowers. The binary logistic regression result revealed that loan repayment period, grace period, and timeliness of loan release have a statistically significant effect on the loan repayment performances of borrowers. Loan size has a statistically insignificant effect on the loan repayment performance of borrowers.

Critical approaches to private education in the Global South

AbstractThis article highlights the key themes that animate the critical discourse on private education initiatives targeting poor children in the Global South. Scholars in the field remain skeptical that public‐private partnerships, low‐fee private schools, and various subsidy and voucher programs are best suited to addressing the underlying issues of equity and quality that plague public education systems in low‐ and middle‐income countries. Most, however, tend to adopt one of two different, though complementary, lines of analysis in drawing attention to the issue. Some scholars, for instance, use empirical evidence to show how low‐fee private schools fall short of delivering on promises to address the needs of all children and enhancing basic literacy and numeracy scores in comparison to public schools. Other scholars, however, map networks of people and money to reveal how private education in the Global South is guided by power and profit. The paper outlines the moral and analytic interests that guide these two approaches to the challenge private education presents, while also making the case for an additional mode of analysis that would test the democratic and social justice claims that feature in mission statements of larger foundations and institutions set in vulnerable societies.

FEATURES OF ENSURING TRANSPARENT AND EFFICIENT BUDGETARY FUNDING OF EDUCATION UNDER THE MARTIAL LAW

The article addresses current issues related to ensuring transparency and efficiency of budget financing in the education sector under martial law. The authors analyze approaches to ensuring monitoring and transparency in the use of budget funds, which is particularly important during times when Ukraine is facing challenging circumstances, and the issue of rational allocation of available financial resources becomes critical. The article provides an overview of the amount of budgetary funding for education in Ukraine, which has been reduced since the beginning of russia's large-scale war against Ukraine. It is substantiated that one of the ways to address above-mentioned issues is to ensure transparency and effectiveness in budget financing of education by implementing additional financial control measures, primarily by the Ministry of Education and Science of Ukraine. Furthermore, the authors propose the development of relevant performance indicators for educational institutions with a corresponding correlation to the allocated budget financing. At present, the Ministry of Education and Science of Ukraine's control over the designated and efficient use of targeted subventions at the local level has a number of shortcomings: insufficient methodological quality of data in relevant reports, lack of internal automatic data integrity controls, violation of reporting deadlines by respondents, outdated approach of sending out Excel templates for forms and collecting them on the e-mails of authorized specialists, etc. Insufficient use of modern tools for reporting, and consequently, ineffective control over the allocation and use of targeted funding from the state budget by budget managers, limits the effectiveness of managerial decision-making, creates a constant systemic risk of deteriorating education development at the local level. It is necessary to introduce financial reporting for each educational institution, which will allow for an appropriate analysis of the effectiveness of budget spending. In turn, the process of collecting, processing and disseminating such financial statements of educational institutions requires appropriate automation. Automation of the process will enable the quick and efficient processing of reports and the identification of risk areas. In particular, it is advisable to create an information and analytical system for collecting and analyzing financial reports of educational institutions to provide conditions for making management decisions based on reliable and evidence-based data.

A Gap in Mission: The Disparate Missions of Medical Schools and Teaching Hospitals

Objective The social contract mandates that in return for the government-funded labor of residents and fellows, the medical profession trains, to the best of its ability, the physicians of our future. This contract obligates graduate medical education (GME) to utilize all available information to create an optimal learning environment for its trainees. Business research has determined that a clearly defined mission statement is associated with improved employee engagement, retention, and wellness. Given that GME trainees are situated at the intersection of at least two institutions, each with its own separate mission, trainees could potentially be hindered by incongruent missions in the learning environment. The literature on mission statements has analyzed medical schools and hospitals separately; however, investigations comparing the statements of these affiliated institutions have not been conducted. Therefore, we plan to compare the content and assess the consistency of mission statements from affiliated medical schools and hospitals to determine if incongruencies exist. Methods In 2023, the mission statements from the Association of American Medical Colleges (AAMC) medical schools and affiliated teaching hospitals (n = 163) were aggregated from their public websites. The content of each mission statement was thematically analyzed to assess variation. Results According to content analysis of the mission statements from 163 AAMC medical school members and affiliated teaching hospitals, less than half of their top priorities are shared by their affiliated hospitals (45%). Additionally, themes of diversity, religion, and global care were found to be contrasting priorities between affiliated institutions. Conclusion Given the precedence within the business and the observed discrepancies in mission, further research is needed to determine whether collaborating medical schools and hospitals could provide a more favorable graduate training environment by uniting their priorities and identifying shared goals.