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Testing a theory of Islamic corporate reporting : the case of Malaysia
Get PDFThis study examines the validity of a theory of lslamic Corporate Reporting proposed by Baydoun and Willett (1994). Specifically, the theory suggests that Islamic communities would be better served by a corporate reporting model which includes a current value financial position statement and a value added statement. Baydoun and Willett's normative model was developed based on what Muslims ought to desire (the desirable). To determine if the desirable aligns with what Muslims actually desire (the desired), the theory was empirically tested in this thesis by reference to Muslim and non-Muslim users in Malaysia and New Zealand.
Data was collected through a questionnaire survey and a quasi-experiment. Survey respondents comprised of accountants, bank lending officers, financial analysts and zakat officers. Subjects for the quasi-experiment comprised final year accounting students of four universities, three in Malaysia and one in New Zealand. Primarily, the study examines perception differences between Muslims and non-Muslims relating to the usefuh1ess of the current value balance sheet and the value added statement. The thesis also investigates the difference in perceived usefulness between two types of financial statements: differences between the current value balance sheet and the historical cost balance sheet, and differences between the value added statement and the income statement by Muslims and non-Muslims separately.
Overall the hypothesis that Muslims and non-Muslims would differ in their perceptions of the usefulness of the current value balance sheet and the value added statement have not been supported by the results of this study. Similarly, there was very little evidence to show that Muslims would prefer the value added statement over the profit and loss account or the current value financial position statement over the historical cost balance sheet. The results regarding non-Muslims were similar. Thus, superficially, there appears to be little to support the contention that the cultural context of human activities (of which religion is a significant part) is relevant to financial reporting.
However, such empirical findings have to be interpreted with care. To ask questions concerning the proper form of accounting in an Islamic society, which is ultimately an ethical matter, it is necessary to invoke a purposive dimension in the search for answers. The way things are does not necessarily imply the way things should be. It may be, for example, that the technology of accounting which has been imported into Islamic communities is destructive of their values in some instances. This issue (i.e. the reasons why accounting is what it is in Islamic societies today and not based on what it apparently should be) is developed in significance as the research progresses. It becomes a central theme in the later stages of the thesis
Psychological factors associated with pharmacist involvement in patient-centered services
No full textPharmacists are actively being encouraged to do more patient-centred activities like medicines management, primary care for common ailments, prescribing, and vaccination as their role evolves. However, the adoption of patient-centred services into practice is still low, and we do not know which personality characteristics predict the adoption of these services. The overarching goal of this thesis is to determine what personality characteristics are associated with providing patient-centred services/roles or intent to do in so the future for pharmacy students and pharmacists in New Zealand
The first study was to determine the association between personality characteristics, occupational culture and the provision of patient-centred pharmacy services by pharmacists practising in New Zealand. Specifically, Chapter 3, was undertaken to provide insight into the possible relationships between the Big Five Inventory personality traits and the Organisational Culture Profile traits and other pharmacist behaviour measures like a skill as a patient counsellor, confidence to carry out patient-centred tasks, goal orientation, decision-making skills, and job satisfaction. Chapter 4 further explores whether individual characteristics of pharmacy graduates are associated with engagement in patient-centred pharmacy services. The work conducted in Chapter 4 reveals that pharmacy graduates were excited about their patient-centred roles. Self-efficacy and sense of belonging in the profession were found as key associates with interest in patient-centred services.
Previously identified personality traits in Chapter 4 were tested in Chapter 5 to examine the pharmacy interns’ readiness in providing patient-centred services. However, no significant association was found between the personality and other measures with interest in providing patient-centred services.
Schools and faculties of pharmacy are responsible for the education and training of the future generation of pharmacists. Despite many similarities, pharmacists’ training and scope for engaging with advanced roles differ between provinces of Canada, as well as with New Zealand. In New Zealand, there appears to be a paucity of studies that have addressed the personality traits of pharmacy students or the related challenges to their patient-centred service uptake or provision. Little is known if these characteristics differ among incoming pharmacy students from different countries, with different selection processes and pathways. Therefore, Chapter 6, explored the personality traits and characteristics of entry-level undergraduate pharmacy students at the University of Otago and the University of Waterloo, Canada and examined their differences between students at each institution in their interest in different career roles, and are any of these associated with their personal characteristics.
Finally, there is no longitudinal study which has investigated the personality traits and other variables that influence pharmacy students' desire to engage in traditional and new roles and change in scores compared to their second year of pharmacy programme. This was accomplished through chapter 7 that found intention to perform new roles in fourth-year graduates were associated with a higher score in mastery-approach to learning and linking with the second year response identified higher scores in faith in intuition.
In conclusion, this thesis has identified significant relationships between the interest to provide patient-centred services and a series of personality measures including Big Five Inventory (agreeableness, conscientiousness, and extraversion), Achievement Goals Questionnaire-Revised (mastery-approach, performance-approach), and Self-Efficacy, Counselor Role Orientation (reliance on the doctor). Moreover, entry-level pharmacy students’ had similar personality profiles between Canada and New Zealand. The work conducted in this thesis helps to understand characteristics that predict engagement with patient-centred roles. This work provides the basis for future research that will help shape the future of the profession, especially to aid in the workforce planning process and further work will determine how these personality and learning goals influence pharmacy students’ preparation for future practice
Total, added and free sugar intakes of New Zealand female and male adolescents
Get PDFBackground: Due to associations between added sugar intake and non-communicable diseases, health authorities recommend that people restrict their added sugar intake. The World Health Organization also regard dietary sugar from honey, syrups, fruit juice and juice concentrates to be detrimental in excess, referring to any added sugar, including from the food groups listed above, as free sugars. There is little work published on the ‘added’ and ‘free’ sugar intakes of adolescents.
Objective: To analyse and compare the total, assumed added and assumed free sugar intakes of New Zealand (NZ) female and male adolescents aged between 15-18 years, enrolled in NZ secondary schools.
Design: Survey of Nutrition Dietary Assessment and Lifestyle (SuNDiAL) is a nationwide cross-sectional, observational study using a convenience sample of female (n=266) and male (n=135) adolescents enrolled from consenting schools. Participants completed an online questionnaire, dietary assessment and anthropometric measurements.
Methods: University of Otago Master of Dietetics (MDiet) students recruited and collected data from English speaking, 15-18-year-old females and males across NZ. Consented participants completed an online dietary habits questionnaire and attended a session during which height and weight measurements and an MDiet interviewer-administered 24-hour recall were undertaken. A second recall was conducted at least one-week later on a non-consecutive day, in-person or via phone/video call. Recall data were entered into FoodWorks, producing total and sucrose sugar intake values. In the absence of ‘added’ and ‘free’ sugar variables, ‘assumed added’ sugar intakes were estimated as total sucrose intake minus two-thirds (67%) of the fructose intake to account for sucrose naturally present in fruit. Assumed added sugar plus sugars contained in fruit juice were summed to estimate ‘assumed free’ sugar intakes. Foods entered into FoodWorks were categorised into food groups and their contribution to total sugar calculated.
Results: Presented as mean (95% confidence interval) for female and males, respectively, daily total sugar intakes were 99.9g (94.8, 105.1) and 99.8g (92.0, 107.6), corresponding to 21.1% (20.3, 21.8) and 16.9% (16.0, 17.8) of dietary energy intake. Mean daily assumed added sugar intakes were 31.3g (28.9, 33.8) and 32.4g (28.7, 36.1), corresponding to 6.6% (6.1, 7.1) and 5.4% (4.9, 5.9) of dietary energy intake. Mean daily assumed free sugar intakes were 34.2g (31.7, 36.7) and 38.4g (33.2, 43.5), corresponding to 7.2% (6.7, 7.6) and 6.7% (5.9, 7.5) of dietary energy intake. Eighty-six percent and 95% of females and males, respectively, had intakes of <10% energy from added sugar; 82% and 91% from free sugar, 34% and 27% had intakes of <5% energy from free sugar. No between-sex differences in absolute sugar intakes were observed, while as a percentage of energy, females had significantly higher intakes of total and assumed added sugar, but not assumed free sugar. Fruit, non-alcoholic beverages, milk and sugar/sweets were the top contributors to sugar intake for both sexes.
Conclusion: Sugar intakes of SuNDiAL participants were substantially lower than that of adolescents worldwide and the majority were meeting international recommendations. As a proportion of dietary energy, females were consuming more total and assumed added sugar than males. Sugar-sweetened beverages (SSB) have a role to play in the sugar intakes of NZ adolescents. Further research among nationally representative samples and using added and free sugar values from a food composition database, is required
Evaluation of the tuberculosis control programme in prisons and the post-release continuation of tuberculosis treatment in Malaysia
Get PDFBackground:
Poorly managed tuberculosis (TB) control programmes in prisons have detrimental health consequences, placing prisoners at an increased risk for TB morbidity and mortality. This situation could further fuel the TB epidemic in the general population when prisoners are released with uncompleted treatment in prisons and default from treatment in the community. Despite the recognised risk, limited information exists about the burden of TB, the performance of TB control programmes, and the continuity of TB care after release from prisons in Malaysia, a country with an increasing TB burden over the past two decades.
Objectives:
This PhD project was designed to investigate the prevalence and correlates of active TB among new prison entrants, to assess gaps in the performance of the prison’s TB programme using standardised parameters, to investigate the proportion of released prisoners who continue treatment in the community, and to evaluate factors influencing the continuation of TB treatment after release from prisons in Malaysia.
Methods:
In the first study, we screened prisoners entering the largest prison in Malaysia to determine those who needed further TB assessment. All HIV-infected and symptomatic non-HIV infected prisoners were asked to submit sputum specimens to be examined using GeneXpert MTB/RIF (Xpert) or culture. Factors associated with TB disease, define as Xpert- or culture-positive tests, were assessed using regression analyses. In the second study, we developed parameters and assessable indicators to evaluate gaps in the performance of the TB control programme in the same prison. The parameters include policies and human resources; screening, case detection and notification; treatment initiation, follow-up, and outcome; TB care for HIV-infected prisoners; and knowledge about TB. Data gathering tools and data sources (local and international TB guidelines and TB system assessment publications) were utilised to measure the performance indicators under these parameters and determine system performance gaps. In the third study, prisoners who were due to be released from five prisons were recruited and followed up to identify the proportion of former prisoners who continued treatment in the community. Factors associated with failure to register at a TB clinic within 30 days of release were assessed in regression analyses. In the fourth study, factors influencing the continuation of TB treatment in the community were evaluated in a group of prisoners with previous TB episodes using in-depth interviews. We utilised a thematic framework analysis to identify relevant themes.
Results:
In the first study, 10,335 participants were recruited. Among HIV-infected prisoners (N=214), 12.6% had TB disease compared with 0.29% of non-HIV-infected prisoners. Among non-HIV infected prisoners, prevalent TB disease was independently associated with older age, current drug use, a previous TB episode, and being underweight. In the second study, we found that the national TB guidelines did not include a section on TB in prisons and that there was an average of 2.19 healthcare workers for every 1,000 prisoners. Furthermore, only 54.2% of new entrants were screened for TB, there was a 37.6% case detection ratio, and only 45.5% of TB cases were notified to the national TB programme. While treatment initiation was high (91%), only half (50.7%) were followed up after two months inside the prison, the treatment success rate was 72.8%, the mortality ratio was 125 per 100,000 prisoners, and only 73.3% were offered TB documentation before release. TB care for HIV-infected prisoners was similarly suboptimal with 22.1% screened for TB disease at entry, only 1.6% were provided with preventive therapy, and 12.9% were prescribed HIV treatment while on TB treatment. Knowledge about TB was very limited, particularly among prisoners compared to prison officers (6.8% and 67.2% correctly answered TB questions, respectively). In the third study, 106 participants recruited. Of these, 47 (44.3%) did not register at a TB clinic to continue treatment after release, and this was independently associated with younger age, pre-incarceration unstable housing and employment, failure to provide contact details, a previous TB episode, and not being supplied with TB documentation at the time of the release from prisons. In the fourth study, we recruited five prisoners who continued, and seven who discontinued treatment of their TB after release from prisons. Key themes related to the continuation of TB treatment after release were the prison environment and attention to prisoner care, prisoner perception and attitude, the presence of a supportive environment during the transition to the community, social support, and welcoming community healthcare services.
Conclusion
There is a high prevalence of TB disease among new entrants to prison in Malaysia, likely representing cases missed by the community health services. There are several gaps in the performance of the TB control programme in prisons; a situation that may promote TB transmission in prisons and the larger general population. Almost half of the prisoners who are released while still on TB treatment abandons treatment after release and that several factors influence whether they continue treatment in the community. These findings warrant the establishment of an effective TB control programme in prisons supported with policy changes, proper funding, trained healthcare workers and adequate communication between the prisons and the public health department
The benefits of belonging: National belonging as a resource for mental health and a potential buffer against the effects of ostracism for young and older adults
No full textPeople develop strong emotional connections with the places they inhabit, similar to the connections formed between caregivers and infants. Moreover, as we get older, places come to form part of our identity. Taking a social identity approach, the current thesis investigates the relationship between national belonging and well-being. In Study 1, data from the New Zealand General Social Survey was utilised to investigate the relationship between a sense of belonging to New Zealand and mental well-being. Consistent with Hypothesis 1, a sense of belonging to New Zealand was positively associated with mental health. Further, consistent with Hypothesis 2, the positive relationship observed between a sense of belonging to New Zealand and mental health was stronger for older adults than young adults. Building on Study 1, in Study 2 we investigated whether the benefits of a sense of belonging to New Zealand could be leveraged to protect against the negative impact of ostracism. Specifically, young and older adults were primed with belonging to New Zealand or a control location before being ostracised. It was hypothesised that participants primed with New Zealand, relative to those primed with a control location, would be buffered against the negative impact of ostracism. Additionally, it was hypothesised that this buffering effect would be stronger for older, compared to younger, adults. Neither hypothesis was supported. Priming participants with a sense of belonging to New Zealand did not buffer younger or older adults against the negative effects of ostracism. We discuss our findings in the context of research on the social identity approach and the ostracism literature more generally
Health and wellbeing of under-25 year olds in the Northern region 2019
Get PDFIn this report the New Zealand Child and Youth Epidemiology Service (NZCYES) presents information to assist in the planning and funding of services that can collectively improve, promote and protect the health and wellbeing of children and young people aged under-25 years. This is the final of three age-based reports: indicators presented in 2017 had a focus on the first five years of life, and the 2018 report had a focus on the health and wellbeing of under-15 year olds.
Data for the indicators presented in this report were extracted in 2019 from a range of routinely collected national datasets. The report provides an analysis of the most recent data available for each indicator at the time of writing. Unadjusted rates should be interpreted in light of the differing patterns in age structure, ethnic composition, social and material deprivation in each DHB and in Aotearoa overall. Evidence for good practice is presented for each section, compiled from published scholarly literature and from publicly available guidelines, policies, and reports. Where possible, the evidence for good practice includes discussion of equity issues relevant to each indicator, to inform service planning and delivery.
The two review topics included in this report were selected by DHB representatives: Alcohol use in young people by Lee Smith and Promoting mental wellbeing in schools by Judith Adams and Georgia Richardson. These two sections of the report can inform strategies to promote health and wellbeing for all young people. Intervention and treatment services, supportive environments, and healthy cultural norms around drinking are some key components to addressing hazardous alcohol consumption in Aotearoa’s youngest generations. Through school-based initiatives, services can support the mental wellbeing of children and adolescents and thus invest in their long-term flourishing.
Navigating sexual and reproductive health is important to the lives of many young people. Information on reproductive planning and pregnancy rates can provide an indication about the accessibility of services and provide an indication about the future social and economic participation of this generation of young people and the sustainability of the overall population and economy.1 These indicators are presented in the section on Reproductive health.
The section on Mental Health presents information on the prevalence of selected mental health diagnoses in young people, the mental health services utilised by young people and the hospitalisations of young people that are associated with mental health issues.
Selected indicators about substance use and smoking, alcohol and drug service utilisation, and alcohol and drug hospitalisations are presented in the Substance use section. These indicators are important for overall wellbeing, growth, and long-term health of children and young people and inextricably linked to other wellbeing measures presented in the 2019 report.
The United Nations Convention on the Rights of the Child establishes that every child is deserving of a state-level commitment towards the promotion of their social, spiritual and mental wellbeing, as well as towards their protection from all forms of violence and harm.2 The section on Safety and Security provides an overview of indicators relating to the protection of children and young people in Aotearoa, including information about assault and self-harm.
Supporting and adding value to the lives of children and young people with cancer is an important part of planning and funding decisions and is presented in the section on Cancer.
The report appendices describe the processes used in compiling information for these reports, including the methods used to develop evidence for good practice, and the statistical methods used in the data analyses. The appendices give further information about the data sources used for the indicators in the report, explanation about classification of ethnicity and social and material deprivation, and a list of the clinical codes relevant to each indicator.
In summary, the 2019 report on health and wellbeing of under-25 year olds presents data and interpretation on a set of relevant indicators extracted from national health datasets. The data used were the most recent available at the time of writing, and provide a snapshot of achievements and challenges in these areas. This report cannot address questions that require outpatient data, as these are not yet available at a national level. Developing systems that can provide a fuller picture of outpatient and primary health care data is important to inform child health service planning at national and DHB levels. The NZCYES is liaising with the Ministry of Health as they develop and roll out a patient flow system that will include primary care and outpatient data
Expectancy versus experience–Comparing Portion-Size-Effect during pre-meal planning and actual intake
Get PDFResearch on eating behaviour has confirmed that portion size can substantially influence intake, a phenomenon known as the Portion-Size-Effect (PSE). Despite extensive research interest, there is limited understanding about the PSE on intended consumption (often measured by Expected Intake). It also remains unclear whether the presentation of food cues (e.g., Word Descriptors; Food Images) can modulate PSE during pre-meal planning. The current study addressed these questions by comparing PSE on intended versus actual consumption, with 62 participants based on a within-subject design. Participants firstly rated Expected Intake for a pasta dish of three sizes (400, 600, and 800 g), with each size presented in three different formats of food cues. The participants' actual pasta intake with the three portion sizes was tested in three ad libitum sessions over 7 weeks. The results suggested that Expected Intake increases as portion size becomes larger, following a nearly linear relationship. In comparison, the Actual Intake had a smaller increment after the presented portion size exceeded the ‘appropriate’ range. Relating to these results, the pre-meal PSE was found to be comparable to the actual PSE with moderate portion sizes (i.e., 600 g-400 g), but significantly stronger than the actual effect with large portion sizes. Overall, our data support the hypothesis that portion size can have a stronger influence on meal planning than actual food intake, and show that the format of food cues has considerable influence on Expected Intake. Studies of pre-meal planning should carefully consider the role of portion sizes and food cues on Expected Intake
J’écris donc je fuis. Petite métaphysique de l’évolution du style littéraire en France, de Stendhal à Emmanuel Carrère
Get PDFStyle is a matter of life and death. Since Homer, the main literary themes have changed little: love, family, nature, society, power. Ceaselessly renewed by times and personalities of each epoch, the interpretation of these themes warranted the literature’s own value and survival. Without this renewal by style (which is above all a matter of deconstructing previous renewals), the reader would find herself/himself in the situation of Phil Connors – the main character of the film Groundhog Day (1993) – who, entrapped in a time-loop, wakes up every morning condemned to eternally replicate the day before. It is by fleeing the deadly comforts of completion that authors and literature reinvent themselves. The history of style, in short, could be summed up as that of the alternation of its both destructive and revitalizing impulses: Je reformule, donc je suis. I reformulate therefore I am.
To illustrate this idea, I examined the major ruptures that have punctuated the contemporary history of literary style in France, based on the example of a few authors, from Stendhal to the very contemporary Emmanuel Carrère.
After an introduction where I aimed to demonstrate a particular link between the French reader and style – some sort of French national challenge beyond literature – I dedicated the first four chapters to four major authors of the second half of the 19th century. During this period of time, we see resurging a real “modernity” of the writing tone. The authors I consider very important for this period are Stendhal, Flaubert, Rimbaud and Mallarmé.
Those years were followed by a brief surrealist episode, starting in 1920. It would end by breaking the last dam of classical literature. Hence my choice to examine the contribution of two of the most pioneering figures of the 20th century: Marcel Proust and Louis-Ferdinand Céline.
The second half of my thesis is dedicated to the modern period: certainly the Nouveau Roman, but equally, starting with the 90s, the arrival of the subject – je – which anticipates the success of the autofiction.
The problem of style can only be faced straight. That’s why I opted to explore mainly a corpus of primary literature.
To walk the talk, I considered important for my thesis a breakdown of a creative writing workshop that I directed in Paris in 2019. The workshop was called Dire les choses. I thought it was important to include this workshop in order to show how the percentage of writing (écrire) and writing about ourselves (s’écrire) forces us to face a major existential challenge: Distinguish oneself in order to avoid being diluted in the style and reflection of others.
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RÉSUMÉ
Le style est une question de vie ou de mort. Expliquons-nous : les grands thèmes d’inspiration ont assez peu évolué depuis Homère : l’amour, la famille, la nature, la société, le pouvoir. C’est uniquement à l’interprétation de ces thèmes, sans cesse renouvelée au gré des époques et d’individualités marquantes, que la littérature doit son sel et sa survie, au même titre que c’est à l’évolution des idées et des découvertes scientifiques que le monde occidental doit ses croyances et ses raisons d’espérer.
Sans cette régénération par le style (qui est avant tout affaire de déconstruction des renouvellements antérieurs), le lecteur se retrouverait dans la situation de Phil Connors qui, dans le film Groundhog Day (1993), se réveille chaque matin condamné à revivre la même journée que la veille. C’est en fuyant le mortifère confort de l’achèvement que se réinventent les auteurs et la littérature. L’histoire du style, en somme, pourrait se résumer à celle de l’alternance de ses pulsions destructrices et revitalisantes : Je reformule donc je suis.
Pour illustrer cette idée, j’ai examiné les ruptures majeures qui ont émaillé l’histoire contemporaine du style littéraire en France à partir de l'exemple de quelques auteurs, depuis Stendhal jusqu’au très contemporain Emmanuel Carrère.
Après une introduction dans laquelle j’ai cherché à démontrer le rapport particulier du lectorat français au style, enjeu national s’étendant bien au-delà de la seule littérature, j’ai consacré les quatre premiers chapitres à quatre auteurs emblématiques de la deuxième moitié du dix-neuvième siècle, période au cours de laquelle s’élabore et s’installe une véritable « modernité » de ton : Stendhal, Flaubert, Rimbaud et Mallarmé.
Après une bref épisode surréaliste qui, dès 1920, achève de rompre les digues du classicisme, j’ai choisi de remettre en perspective l’apport des deux figures les plus novatrices et les plus déterminantes du vingtième siècle littéraire français : Marcel Proust et Louis-Ferdinand Céline.
La seconde partie de ma thèse est consacrée à la « modernité » revendiquée comme telle : le Nouveau Roman, bien sûr, mais aussi, à partir des années 1990, l’avènement d’un « je » absolument intime préfigurant le succès, toujours vérifié aujourd’hui, de l’autofiction.
La question du style ne pouvant s’aborder qu’à mains nues, j’ai pris le parti d’une bibliographie reposant exclusivement sur les textes des auteurs eux-mêmes, et non sur une compilation de références d’études critiques.
Pour joindre le geste à la parole, j’ai attaché en annexe à ma thèse le déroulement d’un atelier d’écriture que j’ai animé à Paris en 2019 et intitulé Dire les choses. Ce choix a notamment pour vertu de montrer combien « écrire » et « s’écrire » nous met chacun face à un défi majeur de notre existence : se singulariser afin de ne pas se diluer dans le style et la pensée des autres
The attributes of leftovers and higher-order personal values
Get PDFThe purpose of this paper is to investigate the inter-relationships between peoples’ perceptions of the attributes of leftover food and how they lead to higher-order values in relation to food waste. The method involved an online, text-based, qualitative survey of 112 panel members from a market research firm. The data were examined using thematic analysis and framed using a means-end approach. Findings show that leftover foods take on both positive and negative attributes and benefits, as shown in four themes—tasty foods, dangerous foods, images of spoiling and used or second-hand—leading to consequences, identified as creating time, Time to binning and repurposing. Additionally, how individuals in a household speak of themselves based on their higher-order values, termed as states of being, can determine whether such foods are repurposed or consigned to the bin. These states of being are reflected in the three themes: the responsible ones, the virtuous ones and the blameless ones. This study provides more focussed insights on the interplay between the attributes and benefits of leftovers and how household members position themselves towards these foods, particularly in their transition to waste