Suchergebnisse

AbstractIntroductionMinimal sedation (Anxiolysis) is used in dentistry to reduce stress, manage anxiety, and improve patient comfort during treatment. The oral route of minimal sedation is safe and convenient, but there is limited literature assessing the efficacy of this mode of patient care. This paper aims to evaluate the outcomes of oral sedation use for patients treated in a dental school setting using a retrospective cohort analysis of electronic health record data.MethodsA total of 6872 patient records were selected after screening through the selection criteria. Demographic and treatment variables were obtained and analyzed. The appointment status was identified as a success or failure depending on the treatment codes assigned for that appointment. A multivariate logistic regression was used to evaluate relationships between appointment status and the obtained variables.ResultsLess than 3% patients had a 'failure outcome' when this data set was evaluated. Being treated in multiple clinics and being seen by multiple providers were both factors that increased the odds of success.ConclusionOral anxiolytics should be considered as a noteworthy option for patient management based on the outcomes reflected in this study. There is some evidence that seeing multiple providers improves the success rate of completing dental procedures carried out under oral sedation.

Extra virgin olive oil sustainability shows that it is strictly connected to local production and certifications. However, consumers&rsquo ; behaviour toward a local product is tied with the information exchange between producers and consumers. The aim of the research is to analyse, using a logistic regression model, if the attitudes, habits, and behaviours of the consumers influence their opinion on the sustainability of local extra virgin olive oil, relative to the three dimensions of sustainability (environmental, socio-cultural, and economic). This study tries to combine studies about agri-food sustainability and consumers&rsquo ; behaviour about local consumption, in an attempt to evaluate their attitude towards an agroecology food regime. Indeed, this information can be useful in order to plan adequate and specific interventions to improve the sustainability of the extra virgin olive oil production. The results indicate that the opinion about the sustainability of local extra virgin olive oil is linked to the information exchange between producers and consumers. This confirms that local alternative trade channels require numerous interventions in order to simplify and improve such exchange, both from a managerial and political point of view. Moreover, it can be useful to develop the information and communication technologies, in order to ensure the reliability, the transparency, and the security of the information exchange. This can also be useful to prevent frauds that are very common for this product.

Esta tesis aborda la cuestión de la equidad en el acceso al sistema universitario argentino durante el kirchnerismo. En particular se analizan los cursos de ingreso como dispositivos institucionales para evitar la deserción de estudiantes durante el primer año de sus trayectorias académicas. Los casos seleccionados son las Universidades Nacionales de José Clemente Paz, Moreno y Arturo Jauretche. Se parte de un enfoque organizacional por considerar que son las instituciones y las políticas públicas las que contribuyen al fenómeno de la equidad. En línea con este enfoque la metodología utilizada es cualitativa e incluye entrevistas a autoridades y gestores de los cursos de ingreso, junto con al análisis de fuentes de datos secundarios. Luego del análisis realizado se concluye que las universidades creadas por el kirchnerismo en el Conurbano Bonaerense contienen la capacidad de elevar el piso de equidad educativa. Asimismo se advierte que las características institucionales de los cursos de ingreso, particularmente las estrategias pedagógicas dentro del aula, inciden en la efectividad de los mismos; y que los desafíos pendientes de resolver deben ser abordados con una planificación de mediano plazo y para ello resulta clave poder comunicar los resultados, como modo de legitimar la búsqueda de recursos que permita sostener las políticas de ingreso y permanencia en poblaciones históricamente excluidas del acceso a la universidad.

"Human-wildlife conflict (HWC) is one of the most complex and urgent issues facing wildlife management and conservation today. Originally focused on the ecology and economics of wildlife damage, the study and mitigation of HWC has gradually expanded its scope to incorporate the human dimensions of the whole spectrum of human-wildlife relationships, from conflict to coexistence. Having the conflict-to-coexistence continuum as its leitmotiv, this book explores a variety of theories and methods currently used to address human-wildlife interactions, illustrated by case studies from around the world. It presents some key concepts in the field, such as values, emotions, social identity and tolerance, and a variety of insights and solutions to turn conflict into coexistence, from individual level to national scales, including conservation marketing, incremental and radical innovation, strategic planning, and socio-ecological systems. This volume will be of interest to a wide range of readers, including academics, researchers, students, practitioners and policy-makers"--

AbstractAre integrated reports actually forward looking or do they disclose mainly the past? Stakeholders, particularly investors, increasingly call for more information on strategies, risks, and opportunities that companies face. Integrated Reporting, through its future‐oriented approach, represents a response to these corporate reporting challenges, by making companies disclose more about their future outlook, enabling investors and other stakeholders to take a much longer term view. In such a context, this study explore the extent and characteristics of forward‐looking information in reports that are recognized as best practices by a reputable awards process or through benchmarking in the International Integrated Reporting Council's database and proposes different dimensions of analysis. Overall, the results show that even among the best in class integrated reports, there are differences in the disclosure of forward‐looking information and that the information needs of stakeholders regarding future‐oriented disclosure do not seem to be fully met.

PurposeIn the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business groups where they can be easier to hide. Focusing on business groups, this study aims to analyze the accuracy and transparency of related party transaction information, its understandability, compliance with legislation and comparability. It also examines whether shareholders can be fully informed of all related party transactions by reading only the consolidated financial statement.Design/methodology/approachThree case studies are used. The units of analysis are three corporate groups in which the parent company is listed on the Milan Stock Exchange as of 1 July 2015. The authors use two different sets of information. The first is secondary data from company procedures, annual reports and other official documents. They analyzed the separate financial statement of each firm, including the separate financial statement of the parent company and compared all relevant information from the consolidated financial statement and the separate financial statement. The second set is primary data from face-to-face semi-structured interviews and observation.FindingsThis study underlines that there is no requirement for a specific classification of related party transactions disclosure, and as a consequence, it is not possible to compare information. An unambiguous framework for disclosure, established by regulation or legislation, for use by companies supplying related party transactions information would be useful.Originality/valueThe results offer possible recommendations for regulators to improve presentation of related party transaction information without increasing the amount of information required.

AbstractCorruption is a proxy of low detection of opportunistic behavior and may influence managers' decisions. Considering an international scenario, the study investigates whether income shifting between subsidiaries and parents is emphasized for subsidiaries in less corrupted countries. Data refer to groups with the parent company in France, German, Italy, Spain, or UK. Using financial data, tax rate, and country corruption level, linear regression is carried out to determine the impact of corruption on income shifting process. Using anomie theory, this study offers additional evidence that corruption is a symptom of instability and influences managers' decision‐making processes. Managers tend to shift income towards less corrupted countries and so, high bribery reduces the incentive to attract foreign income. These results are novel given we focus on European international groups and not merely on single firms. They confirm the positive effects of responsible business and the attractiveness of countries that control for corruption.

PurposeFollowing the contingency perspective, this paper aims to examine if a good corporate governance structure is able to reduce earnings management made through related party transactions. The authors expect that a high-quality corporate governance influences private benefit acquisition and reduces the positive association between related party transactions and earnings management.Design/methodology/approachA two-stage least squares instrumental variable approach is used to further address endogeneity concerns in this study. The model is organized into three parts: the construction of the corporate governance indicator, the first stage regression to compute the predicted corporate governance indicator and the second stage regression (ordinary least squares multivariate regressions) to analyze the relationship between related party transactions and earnings management. The analysis focuses on a sample of Italian listed companies over the period 2007-2012.FindingsThe study finds that the interaction between sales-related party transactions and corporate governance is negatively associated with abnormal accruals, signaling that corporate governance quality reduces the positive association between sales-related party transactions and earnings management, consistently with the contingency perspective.Originality/valueThe research contributes to literature by empirically testing the assumption of contingency perspective. In particular, the results provide new insights to the academic community, underlying that good corporate governance mechanism helps to reduce earnings management behavior through related party transactions.