Systematic Review Of Practices Research Articles

Evolving trends in corporate auditing: A systematic review of practices and regulations in the United States

This systematic review delves into the dynamic landscape of corporate auditing in the United States, examining the historical underpinnings, current practices, and regulatory frameworks that shape this critical aspect of corporate governance. Corporate auditing stands as a linchpin in fostering financial transparency, ensuring accountability, and bolstering investor confidence. Over time, auditing practices have evolved in response to the intricacies of modern business, technological advancements, and the ever-changing regulatory environment. The review begins with an exploration of the importance of corporate auditing, emphasizing its crucial role in maintaining financial integrity and safeguarding the interests of stakeholders. The evolution of auditing practices unfolds as a narrative of adaptation and innovation, reflecting the need for auditors to navigate complex economic landscapes. Traditional methodologies, long considered the foundation of assurance services, are scrutinized in the context of their historical development and contemporary relevance. A significant focus is dedicated to emerging trends in corporate auditing, with a particular emphasis on technology-driven transformations. The integration of artificial intelligence, machine learning, and data analytics reshapes the audit landscape, providing auditors with powerful tools to enhance efficiency and accuracy. Additionally, the review explores the advent of remote auditing practices, examining the impact of digitalization on audit methodologies, along with the challenges and opportunities associated with this paradigm shift. Environmental, Social, and Governance (ESG) considerations emerge as a pivotal aspect of contemporary corporate audits. The review investigates the growing importance of ESG factors, the incorporation of these considerations into auditing practices, and the broader implications for corporate accountability. Regulatory responses to these evolving trends are analyzed, encompassing updates from the Securities and Exchange Commission (SEC) and international influences on U.S. auditing standards. The abstract concludes by offering a forward-looking perspective, anticipating future developments in corporate auditing and highlighting the delicate balance between tradition and innovation in this critical domain of corporate governance.

Challenging traditions: Systematic review of practice, instruction, and motor skill acquisition in soccer

Williams and Hodges (2005) stated five myths that soccer coaches held when organizing their athletes’ practice. However, their arguments were based, majorly, in laboratory studies which limit their validity. Here, we performed a systematic review to verify the validity of their claims and map the current scenario of how coaches can manipulate factors of practice (augmented information, focus of attention, demonstration, and practice schedule) to support learning and performance in soccer. The results, in terms of each category or the myths presented, are, in most cases, not unanimous and much more must be performed to support, or criticize, coaches’ practice. We provide an encompassing view that provides general ideas for practice and future research.

Challenges in disclosing and receiving a diagnosis of dementia: a systematic review of practice from the perspectives of people with dementia, carers, and healthcare professionals.

Disclosing a diagnosis of dementia is a key process involving people with dementia, carers, and healthcare professionals (HCPs) that can facilitate access to treatment and support. Receiving a diagnosis of dementia may represent a change in identity and loss of a planned-for future, resulting in an emotional impact for both people with dementia and carers. Delivering the diagnosis of dementia can be difficult and draining for HCPs. We conducted a systematic review that included studies which explored the experience of giving or receiving a diagnosis of dementia from the perspectives of people with dementia, carers, or HCPs. All study designs were eligible except for previous literature reviews. Findings were analyzed thematically and grouped into categories and then synthesized into a narrative review. The quality of all included studies was assessed. Fifty-two studies were included in this review. Findings indicated that receiving a diagnosis is generally a negative process for people with dementia, carers, and HCPs and leaves carers in particular feeling uncertain over the prognosis and future of the person they care for. Disclosing a diagnosis of dementia is a difficult and complex process, for which formal training and guidance is lacking. Carers in particular would welcome more opportunity for realistic and hopeful discussions of the implications of receiving a diagnosis of dementia. Changes in some aspects of disclosure, such as providing a truthful diagnosis to the person with dementia, have occurred over the last decade. A process approach involving pre-diagnostic counseling and follow-up appointments could enable discussions regarding prognosis and the future, create opportunities to clarify the diagnosis, and reduce emotional burden on HCPs. There is a need for more objective evidence that considers the perspectives of all individuals involved.

Application and coherence of the model of restorative justice in Europe

Even in a spirited debate about its effectiveness and sustainability, restorative justice is now considered a new systematic legal proposal. The requirements of this meta-model include a criminal phenomenon through relational and inter-subjective reading, considering the crime in terms of injury to people. Also, they pose considerable attention to the needs of the victim and programme restorative actions on authors of the crime. This approach is sometimes considered difficult to apply. Starting from the legal environment to existing literature, this research investigates the coherence between the meta-theoretical framework of reparative justice and some operational practices implemented in different European countries. With a systematic review of practices considered, it has outlined the state of the art of its application, describing critical issues and strengths, as well as providing important points, to be considered for theorists, professionals and experts involved in the development of alternative models to punishment.
 
 Keywords: Restorative justice, penal justice, offender, victim, review.
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Adherence Reporting in Randomized Controlled Trials Examining Manualized Multisession Online Interventions: Systematic Review of Practices and Proposal for Reporting Standards.

BackgroundAdherence reflects the extent to which individuals experience or engage with the content of online interventions and poses a major challenge. Neglecting to examine and report adherence and its relation to outcomes can compromise the interpretation of research findings.ObjectiveThe aim of this systematic review is to analyze how adherence is accounted for in publications and to propose standards for measuring and reporting adherence to online interventions.MethodsWe performed a systematic review of randomized controlled trials on online interventions for the prevention and treatment of common mental disorders (depression, anxiety disorders, substance related disorders, and eating disorders) published between January 2006 and May 2018 and indexed in Medline and Web of Science. We included primary publications on manualized online treatments (more than 1 session and successive access to content) and examined how adherence was reported in these publications.ResultsWe identified 216 publications that met our inclusion criteria. Adherence was addressed in 85% of full-text manuscripts, but only in 31% of abstracts. A median of three usage metrics were reported; the most frequently reported usage metric (61%) was intervention completion. Manuscripts published in specialized electronic health journals more frequently included information on the relation of adherence and outcomes.ConclusionsWe found substantial variety in the reporting of adherence and the usage metrics used to operationalize adherence. This limits the comparability of results and impedes the integration of findings from different studies. Based on our findings, we propose reporting standards for future publications on online interventions.

Biophilic Design in the Built Environment to Improve Well-Being: A Systematic Review of Practices

The built environment is the man-made space including our cities, neighbourhoods, offices, and homes where people live, work and recreate on a daily basis. Several recent research studies have devoted considerable attention to how our built environment affects our health, well-being, and quality of life. The idea of this paper stemmed from a conversation with architecture students after a lecture on healing landscapes. They have been asked to take a photo of the view out of the windows of their rooms for to the following week discussion. The discussion mainly focused on why viewing nature is more favourable and advantageous than viewing buildings. The answer to this question is ‘biophilia’, defined as the inherent human inclination to affiliate with nature. Biophilic design -an extension of biophilia- is an innovative way of design that strives to foster a deep connection with nature in places where we live, work, and learn to induce well-being effect. The present paper seeks to systematically review and address the current practices of biophilic design in interior spaces where people spend most of their time. This paper situates the emerging concept of biophilic interior design and concludes by reflecting upon a conceptual model that enriches and sustains the human-nature connection.

Overly ambitious: contributions and current status of Q methodology

This essay offers a small description of recent contributions and status of Q methodology by means of a review of suggested best practices, a systematic review of practice, and a methodological audit. Both theoretical and empirical study suggest that Q methodology neither delivers its promised insight into human subjectivity nor accounts adequately for threats to the validity of the claims it can legitimately make. These concerns in turn, render the method inappropriate for its declared purpose, the scientific study of subjectivity, and suspect for the full range of ontological perspectives, from (neo) positivist to constructivist.

Beyond Salary—Executive Compensation Past and Present

One obvious indication that managers are interested in this subject is the number of annual surveys and current articles in business and professional publications. This interest has been recognized mainly in the period since World War II, when executive mobility really began in earnest. Some of the writings on personnel management give clues to compensation practice at earlier dates, but the need to know the “going rate” for an executive in order to lure him away (or keep him) spurred detailed surveys of compensation and systematic review of practices. Tax policies, governmental regulations, and pressures from organized labor’s demands all have had an effect. Over the last two decades, tax-conscious compensation practices have become the rule for top executives. These will be just as imporant to the middle managers and professionals as their level of compensation is boosted by inflation and wage increases granted to production employees. New tools and techniques are evolving to make compensation more than just a salary to be divided between the manager and the tax collector. This paper reviews the evolution of executive compensation practices since the turn of the century, describes many of the practices in current use, and indicates which of these practices will be more important in the near future.