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Ethics And Social Responsibility as Performance Indicators of The Accounting Professional in The Ecuadorian Environment
No full textThe work performance of accounting professionals, under traditional paradigms, was measured by their ability to analyze financial statements and determine the economic performance indicators of organizations, however today, in addition to technical aspects, they must possess related competencies. to social responsibility and ethics, in such a way that their work has a positive impact on society by carrying out work with transparency that allows keeping clear accounts. With the objective of evaluating the importance of the qualities social responsibility and ethics in the evaluation of the performance of the accounting professional in the Ecuadorian environment, a systematic review was carried out, through the bibliographic consultation of 200 articles in the database of indexed journals in Scopus, Latindex, Scielo, and Google Scholar, selecting the articles that describe the importance of considering social relevance and respect for ethical standards and values, within the professional actions of Ecuadorian accountants. As a result of the review, 36 articles were selected, which highlight that in Ecuador, despite the existence of a code of ethics for the profession, the paradigm shifts that tend to measure the efficiency of companies due to their relationship with society, respect for environment and transparent management of accounts, in addition to the well-known financial indicators, forces a change in the profile of the Ecuadorian accounting professional and with it the training plans of university institutions, this new vision of the accounting practice leads to the conclusion that an exercise of greater transparency will be observed during the financial analysis of companies, especially those linked to the public sector, which are characterized by high levels of corruption
Evaluation of The Effect of Metformin and Progesterone on The Endometrium in Cases of Peri Menopausal Bleeding
Get PDFBackground: Numerous epidemiologic and experimental studies have suggested that unopposed estrogen may be a major factor in the development of benign, premalignant, and malignant endometrial lesions. Objective: To assess the unique effects of progesterone and metformin on simple endometrial hyperplasia and disorganized proliferative endometrium, and to ascertain if metformin is clinically helpful in this situation. Patients and Methods: The study was conducted between April 2023 and September 2023 at the obstetrics and gynecology department of Damanhur Medical National Institute. The study was a double blinded randomized study. 100 patients were involved in this study who were divided into 2 groups: The 1st one (50 cases) was treated with metformin (Glucophage) 500 mg in the first week then raise the dose to reach 1000 mg in the 4th week, for three months long. The 2nd group (50 cases) was administered medroxy progesterone acetate (Provera) 4mg once per day for 3 months long. Next 3 months all cases in both groups were gone for 2nd time endometrial biopsy for assessment of response of treatment and will have ultrasound examination every three months also. Result: Uterine hemorrhage after treatment and endometrial thickness after treatment did not statistically differ between the two study groups. Additionally, there was no statistically significant difference in patient satisfaction or hysterectomy between the two study groups. There was no discernible difference in the two groups' treatment lengths. While there was a high statistical rise in the incidence of nausea, vomiting, and diarrhea in group 2 compared to group 1, there was a strong statistical increase in the incidence of sore breasts, weakness, and metallic taste in group 1 compared to group 2. Conclusion: Progesterone and metformin may both be useful in treating benign endometrial proliferative lesions. To prevent its problems, endometrial proliferative lesions should be identified and treated properly
Transvaginal Ultrasound Evaluation Of Cesarean Section Niche Scar During Pregnancy: A Prospective Longitudinal Study
Get PDFBackground and Objectives: To determine the prevalence of a CS scar niche during pregnancy using transvaginal ultrasound imaging, and to determine the relationship between the evolution of the CS scar niche and the ultimate pregnancy result. Materials and Methods: Transvaginal sonography was used in this prospective observational research to look at the uterine scars of 100 women at 11+0-13+6, 18+0-20+6 and 32+0-35+6 weeks of pregnancy. When the region of hypoechogenic myometrial discontinuity of the lower uterine section was discovered, a scar was discernible while pregnant. An indentation at the location of the CS scar with a depth of at least 2 mm in the sagittal axis was designated as the CS scar niche (or "defect"). Myometrial thickness next to the niche and the remaining myometrial thickness were used to quantify the hypoechogenic portion of the CS niche in two dimensions. (RMT). The entire lower uterine segment (LUS) thickness and the myometrial layer thickness were measured during the second and third trimesters of pregnancy at the thinnest portion of the scar area. In a non-selected subset of patients (n=20), CS scars were measured by two separate examiners. Scar visibility was evaluated using descriptive analysis, and the intraclass correlation coefficient (ICC) was computed to demonstrate the degree of absolute agreement between two observers for measuring scars. Maternal age, BMI, smoking status, prior vaginal deliveries, obstetric complications, and a history of uterine curettage were among the factors looked into as potential contributors to the CS scar niche. The hospital's computerized medical database provided clinical statistics on pregnancy outcomes and complications. Results: 80.9% of the ladies could see the scar. A CS scar niche was prevalent in 53.6% of people with a noticeable CS scar. Excellent intra- and interobserver agreement was observed for CS scar niche readings. There was no statistically significant correlation between maternal age, BMI, gestational diabetes, smoking status, previous vaginal delivery after CS, and niche development when subgroups of women were compared in terms of CS scar niche and non-niche. In contrast to 34.4 % of the women who did not have uterine curettage, 56.3% of the women who had done uterine curettage had uterine scar niches. Conclusions: The CS scar niche could be reproducibly measured by a transvaginal scan in half of the cases with a visible CS scar at the first trimester of pregnancy, according to an ultrasonography evaluation. An increased chance of uterine niche formation in a subsequent pregnancy was linked to prior uterine curettage. The CS scar area may be connected to uterine scar dehiscence
Machine Learning Technique to Classify EMG Signal for Diabetes Person
Get PDFDiabetes can cause a disease known as diabetic peripheral neuropathy (DPN), which affects the blood vessels and nerves in the legs and feet. This condition can result in plantar foot ulcers and muscular weakness. Detecting DPN early stage is crucial so patients can receive early treatment before their disease worsens. Most technology that detects this disease is usually expensive, like an Electromyography machine (EMG). But, with the increasing popularity of machine learning classification in the health sciences, DPN can be identified early by producing a low-cost equipment. This study aimed to develop a low-cost surface EMG (sEMG) system to detect electrical activity in the lower limb muscles and classify healthy and diabetic subjects during muscle fatigue using K-Nearest Neighbors (KNN) and Artificial Neural Networks (ANN) as two methods of machine learning technique. This study used Muscle Sensor V3 as sEMG to record the signal and extract using time domain feature extraction before classification. In KNN, 1–10 values (K) are used, while in ANN, 1–10 values of the number of hidden neurons are used to compare the classification performance. The result shows that ANN is suitable compared to KNN with the method used in this study. ANN algorithm performs better using four hidden neurons with an accuracy of 100% for the training and testing process. The study can conclude that this low-cost sEMG system, with the help of ANN, can effectively classify two subjects (healthy and diabetic) according to the EMG data obtained. This system can help to identify any diabetes neuropathy at an early stage and able to prevent lower limb complications related to the disease
Stakeholders’ Readiness and Preferences in Embracing EV Industry in Malaysia
Get PDFThe Electrical Vehicle (EV) industry has been introduced to Malaysia for more than a decade. The main idea of this industry is to encourage the usage of EV that runs on renewable energy resources where electricity is used as the fuelling power as opposed to the conventional fossil fuel. This will lead to the reduced of carbon print, greener environment, and sustainable living. Using generic qualitative inquiry, the study has conducted semi-structured interviews with specific stakeholders throughout 2021. The results gathered show that both potential and existing stakeholders concurred in the importance of government policies especially on matters pertaining tax and subsidies for the industry. Overall, the stakeholders agreed that changing to EV is a good move in preserving the environment
The Impact of Social Media Use on Chinese Tourists' Intention to Visit an Internet Celebrity City: An Application of Theory of Planned Behavior
Get PDFWith the rise of social media and online content platforms in China, many cities have become internet celebrities in recent years. The theory of planned behavior (TPB) model will be used to look at the variables that could affect tourists’ visit intention to these cities. Using the TPB model, it also aimed to determine how social media use affected internet celebrity city(ICC) tourism. This research employed partial least squares structural equation modelling (PLS-SEM) for the analysis. From the results, we could see that attitude, subjective norm, and perceived behavior control all had an impact on tourists’ intention, with subjective norm having the biggest impact. Tourists’ use of social media also influenced tourists’ visit intention, while frequency of social media use did not have a significant moderating effect between subjective norm and visit intention. The findings can be used by organization marketers and city governors to help them make better business decisions
Multimedia Integration of Mathematical Internet Memes into Mathematics Classrooms in Secondary School Curriculum
No full textMathematics is a core subject in almost all secondary education curricula. In improving performance in mathematics, there is a need to consider developing new teaching and learning pedagogies that tap the students' interests and enhance the classroom environment. This study focuses on integrating mathematical internet memes into mathematics classrooms to determine their effect on students' performance, understanding, engagement, motivation, and excitement. It also examines memes' impact on learning experiences, the potential to provide alternative formative assessments and investigate students' readiness to learn with memes in the mathematics classroom. The study revealed that integrating mathematics internet memes in the mathematics classroom has no significant impact on student’s performance in mathematics. Moreover, research showed experiment group performance in meme-aided and traditional assessment tests was statistically similar, indicating that both tests provide identical feedback on students' performance. The study further revealed that integrating memes in the mathematics classroom improves students' engagement, motivation, and excitement in the mathematics classroom
Stakeholder Satisfaction in Long Segment Maintenance Contract: Application to a Hills-Road Network
Get PDFHills-road network has an essential role in maintaining the flow of transportation and logistics in mountainous areas. Implementing the Long Segment Maintenance Contract (LSMC) is one step in producing better road services and performance. The success rate of PMS implementation can be seen from the road performance and the level of satisfaction of stakeholders consisting of owners, implementers, supervision consultants, and users. This research was conducted to determine stakeholders' level of interest and satisfaction in the implementation of LSMC in the mountain road network. The methods used are Importance Performance Analysis and Customer Satisfaction Index. As a case study, the hills road network in Cirebon-Kuningan-Ciamis, West Java, Indonesia, was chosen along 103.08 km. Questionnaires were distributed to all stakeholders in the implementation of LSCM in these sections. Data analysis was carried out on questionnaires obtained from the owner as many as three respondents, contractors four respondents, supervised seven respondents, and road users as many as 100 respondents. The results showed that, in general, the level of stakeholder importance was relatively high, with an average of 4.22, an average performance level of 3.70, and a CSI value of 86.9.% or very satisfactory. In comparison, road users' on-road performance is relatively high, with an average of 4.44 with, an average level of performance of 4.41, and a CSI value of 86.83%, or very satisfactory. Furthermore, the importance of road users' on-road response time is relatively high, with an average of 4.42, an average performance level of 4.41, and a CSI value of 86.09%, or very satisfactory. Attributes that greatly influence the opinion of road users and stakeholders on LSCM in the Hill Road Network are related to the control of runoff water and routine road maintenance
Gated Communities as a Contemporary Expression of Islamic Architecture: Exploring the intersection of Faith, Identity, and Urban Design
Get PDFThis study analyses the proliferation of closed residential complexes, a popular urban trend observed across many countries. These communities offer a range of housing options and amenities, all secured by fences, gates, and ongoing surveillance. Residents enjoy exclusive services and recreational activities that foster a sense of safety and privacy. Access to these communities is tightly controlled through rigorous security measures. The ongoing debate around economic inequality has spurred discussions for and against these gated developments. Yet, they persist and attract diverse residents from various income levels and nationalities. Government incentives aimed at foreign investment have also contributed to their expansion. This study suggests that the concept of enclosed residential communities in the Middle East has historical roots in Islamic cities, highlighting how past influences have shaped contemporary urban development
Panubok: Reviving the Embroidery Tradition of Panay Bukidnon
No full textThis study aimed to understand the best practices and the cultural tradition of panubok, the embroidery tradition original to Panay Bukidnon, and reviving this embroidery tradition in the barangays of Tapaz, Capiz, Philippines. Using the qualitative research design, four (4) informants from Minan, Tapaz, Capiz that are practicing panubok were purposively chosen. Fieldwork, observations, key informant interviews, and documentary and photographic analysis were the methods used. Verbatim data transcripts were analyzed using the general inductive approach by Thomas (2006). The results of the study showed that the respondents see panubok as an integral part of their culture and think of it as a source of income for their community. Though researches tell that this cultural practice is facing extinction, there are many ways that these can be promoted more and taught to Panay Bukidnon youth natives to preserve their culture, tradition and identity