Extra-financial Analysis of IFRS Adoption and Application in Developing Country： The Case of Indonesia

This study was aimed to investigate the challenges and impacts of International Financial Reporting Standards （IFRS） adoption and implementation in Indonesia, an emerging country by focusing on extra-financial factors analysis. A series of questionnaires was built up regarding some selected items which have a marginal effect on IFRS adoption and implementation by Indonesian companies, the first part of the questionnaires was designed to gather information relating participants background, the second part of the questionnaire was set to collect participants opinion regarding IFRS adoption and implementation in Indonesia, and the third part of the questionnaire was an open questionnaire to enable the participants to give them suggestion or any additional information they feel can help IFRS adoption and implementation in Indonesia. The findings of this investigation reveal that Indonesia companies have facing several challenges and impacts in their IFRS adoption and implementation such as legal system, taxation system, economy and political ties, accounting education and its infrastructure, and culture structure. To ensure adoption and effective implementation of IFRS, Institute of Indonesia chartered accountants （IAI）, Indonesia government, Indonesia accounting body and academic must work together to reform the consistence of accounting standard for better applicability of IFRS in ensuring transparent information environment.

Profile of Geriatric Trauma in a Developing Country

Geriatric trauma patients require special consideration. They frequently have comorbidities and reduced physiologic reserves, influencing treatment decisions and outcomes. Hence, a comprehensive approach is fundamental to ensure better results. The authors retrospectively evaluated the profile of 332 cases of geriatric trauma over ten years (January 2010-December 2019) at National Orthopaedic Hospital Enugu, in South-East Nigeria. The mean age of patients was 74.78 years (SD = 8.69), with females presenting at a later age than men (76.05 vs 73.69 years), p = 0.013. The commonest mechanism of injury was ground-level fall (47.59%), with proximal femoral fractures being the most common (41.27%). Only 47% of geriatric patients presented to a hospital within 24 hours following injury, and the mean duration of admission was 28 days. Approximately 77% of patients had operative care, and 68.67% expressed satisfaction with the outcome of their management. The mortality rate was 2.11%. In conclusion, most geriatric fractures require surgical intervention and education to facilitate early hospital presentation is needed.

Construction of a Small Scale Laboratory for Solar Collectors and Solar Cells in a Developing Country

In the field of renewable energy, self-provided research in developing countries is barely present, but most welcomed. The creation of know-how and self-development of technologies should reduce the dependence on industrialized countries for both materials and knowledge. This work presents technological and social issues related to the construction of a low budget solar laboratory in Mozambique. The goal is to demonstrate that scientific level research can be carried out in developing countries by using affordable solutions without sacrificing quality of the results. For this investigation, a solar laboratory was built in 2011 at Universidade Eduardo Mondlane of Maputo. The laboratory enables measurements?to evaluate solar?thermal and?photovoltaic-thermal?hybrid collectors.?Thanks to the?flexibility of the system,?students and teaching staff can?add/remove equipment and develop customised local research programs. In addition, a course on the principles of solar energy and collector simulation for local students was taught. The needed data acquisition devices usually used in Europe were compared with cheaper and easy-maintenance ones. Calibration and estimation of the uncertainty were successfully performed. Approximately 9% of inaccuracy in the measurement was introduced by the cheaper equipment, but the investment cost was reduced by more than 90%. Other issues, results and future recommendations are shown.

China remains a developing country

In early 2009, we made the following prediction: "When people look back on our day of financial crisis, they won’t see it as a tragic episode of frustrated development for China, but as an important historical period for China to rise against the torrent of crisis and realize the rejuvenation of

Challenges in the management of paediatric cataract in a developing country

AIM:To review the management of cataract in children in a tertiary hospital in a developing country,and to highlight the challenges therein.· METHODS:The hospital records of children aged 15 years or less that had cataract surgery at University of Nigeria Teaching Hospital,Enugu from 2005 to 2008 were reviewed retrospectively.Information was obtained on bio-data,pre-and post-operative visual acuity(VA),biometry,and type of surgery,use of intraocular lens(IOL) and presence of co-morbidity.SPSS was used for data entry and analysis.· RESULTS:The hospital records of 21 children(26 eyes) were analyzed.There were 12 males(57.1%) and 9 females(42.9%).Pre-operative VA could not be assessed in 11 eyes(42.3%),14 eyes(53.9%) had VA <3/60 and one eye(3.8%) had VA 6/60.Biometry was done in only 5 eyes(19.2%).All eyes had standard extracapsular cataract extraction without primary posterior capsulectomy;12 eyes(46.2%) had posterior chamber intraocular lens(PC-IOL) implant while 13 eyes(50.0%) had no IOL.After 12 weeks of follow up,vision assessment was available in only 15 eyes.With best correction,VA of 6/18 or better was achieved in only 5 eyes(33.3%).· CONCLUSION:Inadequate facilities and inadequate follow up after surgery are some of the challenges in managing paediatric cataract in the developing countries.If these challenges are not addressed,cataract will remain a major cause of childhood blindness and low vision in Africa for many years.There should be collaboration between Paediatric Ophthalmology Centres in industrialized and developing countries to enhance skill transfer.Governmental and International Non-governmental Organizations can go a long way to facilitate this exchange.

Regeneration patterns and drivers of different underutilized lands in the rust belt city of developing country:An empirical case study for Northeast China

Rust belt cities are largely threatened by a waste of urban space at their core;however,in developing countries where land resources are widely used as instruments for macroeconomic stabilization,urban periphery is also at risk of being underutilized due to land hoarding.Such geographic differences entail new knowledge about how,where,and why underutilized lands are regenerated in the city.Furthermore,rapid urban growth imposes development disparity and mixed underutilization issues on cities in developing countries;therefore,how the geo-information obtained by the regeneration of different underutilized lands differs will be valuable for urban planners and policymakers to make prudent trade-offs.To fill these gaps,we conducted a sequential investigation into the regeneration of underutilized lands in a representative rust belt city – Changchun City in Northeast China,in an attempt to measure the regeneration pattern and analyze the underlying determinants using the Classification and Regression Trees analysis.The results indicated that,of all underutilized lands,increments of vacant lot and remnant cultivated land continued to plague the expanding urban periphery during 2016–2019.In a way,reduced underutilized lands alleviated land use conflicts at the city core.Nearly 23% of the underutilized areas had been regenerated,dominated by realty development,with most converted to residential lands,ecological lands and industrial lands.On the contrary,conversion to transportation lands and parking lots seemed to avoid the rapidly expanding sites.The regeneration rates in a certain area can be increased by a multitude of factors,including denser,simply structured land underutilization,abundant ecosystem services nearby and accessibility to public infrastructures.Site conditions such as residential density and accessibility may have fueled the regeneration associated with residential purposes,while regeneration of industrial development was closely associated with the underutilization density and parcel regularity.This research provides an empirical paradigm for delivering regeneration geo-information across different underutilized lands,particularly for rust belt cities that are caught between a shrinking core and speculative periphery.

Nutrition impacts of non-solid cooking fuel adoption on under-five children in developing countries

This paper examines the nutrition impacts of using non-solid cooking fuel on under-five children in developing countries.We draw on data from more than 1.12 million children in 62 developing countries from the Demographic and Health Surveys(DHS).Results from both fixed effects(FE)and instrumental variable(IV)estimates show that using non-solid cooking fuel significantly improves the nutrition outcomes of under-five children.Compared with their peers from households mainly using solid fuel,children from households mainly using non-solid fuel exhibit a lower probability of experiencing stunting(by 5.9 percentage points)and being underweight(by 1.2 percentage points).Our further investigation provides evidence for several underlying mechanisms,such as improved indoor air quality,induced reduction in children’s respiratory symptoms,benefits on maternal health,and reduction in maternal time spent on fuel collection or cooking.Heterogenous analyses suggest that the nutrition benefits of using non-solid cooking fuel are more prominent among boys,children above three years old,and those from households of lower socioeconomic status,rural areas,and Southeast Asia.

Challenges to establishing and maintaining kidney transplantation programs in developing countries:What are the coping strategies?

Kidney transplantation(KT)is the optimal form of renal replacement therapy for patients with end-stage renal diseases.However,this health service is not available to all patients,especially in developing countries.The deceased donor KT programs are mostly absent,and the living donor KT centers are scarce.Single-center studies presenting experiences from developing countries usually report a variety of challenges.This review addresses these challenges and the opposing strategies by reviewing the single-center experiences of developing countries.The financial challenges hamper the infrastructural and material availability,coverage of transplant costs,and qualification of medical personnel.The sociocultural challenges influence organ donation,equity of beneficence,and regular follow-up work.Low interests and motives for transplantation may result from high medicolegal responsibilities in KT practice,intense potential psychosocial burdens,complex qualification protocols,and low productivity or compensation for KT practice.Low medical literacy about KT advantages is prevalent among clinicians,patients,and the public.The inefficient organizational and regulatory oversight is translated into inefficient healthcare systems,absent national KT programs and registries,uncoordinated job descriptions and qualification protocols,uncoordinated on-site investigations with regulatory constraints,and the prevalence of commercial KT practices.These challenges resulted in noticeable differences between KT services in developed and developing countries.The coping strategies can be summarized in two main mechanisms:The first mechanism is maximizing the available resources by increasing the rates of living kidney donation,promoting the expertise of medical personnel,reducing material consumption,and supporting the establishment and maintenance of KT programs.The latter warrants the expansion of the public sector and the elimination of non-ethical KT practices.The second mechanism is recruiting external resources,including financial,experience,and training agreements.

Food Security in Developing Countries: Factors and Mitigation

Since 1976, eradicating hunger has become one of the priority objectives of the United Nations, which is included in the Charter of Human Rights;the right to get adequate food. The qualification of food security in time and space must analyze not only the three components it covers but also the relationships that these three components maintain. Climate change contributes to food insecurity, but it is not the only factor. To address food insecurity in various forms, greater food security must be combined with improved sustainable agricultural practices with minimal strain on the environment. This review of literature insists on the principles of food security, which in particular allows a better understanding of food insecurity in developing countries and favors a greater contribution of agriculture and food systems in general to nutritional progress.

Vulnerability of inland and coastal aquaculture to climate change: Evidence from a developing country

Developing countries,which contribute 90%of global aquaculture production,are considered global climate risk hotspots.However,no study focuses on measuring district-or sub-national-level aquaculture vulnerability to climatic hazards or disasters.This study has measured the level of aquaculture vulnerability to climate variability and change in all 64 districts of Bangladesh using a composite vulnerability index approach(using 19 climatic,environmental and socio-economic indicators)and geographical information system(GIS).The results reveal that aquaculture in 12 districts namely Satkhira,Mymensingh,Panchagarh,Lalmonirhat,Nilphamari,Thakurgaon,Sunamganj,Dinajpur,Kurigram,Noakhali,Lakshmipur,and Cox's Bazar have very high vulnerability(in order of highest to lowest vulnerability),which are explained by their higher level of exposure,moderate level of sensitivity,and lower to moderate level of adaptive capacity.Among these,8 districts belong to inland and 4 districts to coastal regions of the country.Three districts,namely Dhaka,Chittagong,and Bandarban,have the lowest level of aquaculture vulnerability(in order of lowest to highest vulnerability)mainly because of very high adaptive capacity and moderate or low level of sensitivity and exposure.This study will punctuate the vulnerability of inland aquaculture and develop and prioritize actions to reduce the climatic impacts.

The barriers of joining in vitro fertilization programs among infertile couples in developing countries:A scoping review

Objective:To determine the barriers of joining in-vitro fertilization(IVF)programs among infertile couples in developing countries.Methods:This study assessed infertile couples and the barriers or associated factors resulting in delayed decision-making of joining IVF program by searching databases PubMed,ScienceDirect,EBSCO,ClinicalKey,and Cochrane Library from inception until December 31,2021.Additional search strategies were snowballing literature search and citation tracking.Results:Eleven articles were included in the scoping review.The cost was the greatest barrier of joining IVF program.Limited access and lack of assisted reproductive technology centers,few qualified infertility trained staff,insufficient government support,low priority in government policy,along with sociocultural factors,such as religion and false beliefs or myths were also majorly considered to be associated obstacles.Conclusions:The main barrier associated with IVF program among infertile couples in developing countries is the high cost of the IVF services.

Environmental Impact Assessment System and Process in Developing Countries

Environmental impact assessment (EIA), a decision-making process for project appraisal and sustainability adopted globally as an administrative process to identify, predict, evaluate, and monitor projects from their feasibility, preconstruction, construction, and operation stages to mitigate the adverse impacts and enhance the beneficial impacts for the protection of the affected environment, The study objective is to explore global EIA systems and processes and find shortcomings and implications for making the best instrument or tool to protect the natural environment from man-made activities over the project cycle. For this, the relevant literature on the EIA system and process was reviewed and evaluated through the application of quantitative and qualitative approaches, including the assessment of legal instruments and the adoption of EIA methodologies in developing countries. EIA, initiated in the 1970s in the US and Australia, expanded to developing countries and was amended in East and Southeast Asia from the 1970s to the 2000s. The evaluation assessed that the South Asian countries follow UNEP and IAIA guidelines, utilizing national laws and expert consultations, with screening criteria and administrative processes based on established environmental legislation. Ad hoc, checklist, matrix, network, overlay, cost-benefit analysis, and predictive or simulation in EIA practice are used to assess the environmental impacts of development activities. Failure to recommend major projects undermines public trust and prevents mitigation measures from being implemented. Most developing countries have followed EIA to fulfill the legal requirement with shadow-off monitoring and follow-up rather than to upset, reduce, or compensate for the project impacts as per size, location, and severity of the project area. The research and guidelines outlined in the IAIA principles and process have synthesized the best EIA practices worldwide. Public participation, impact coverage, scientific mitigation, transparent evidence-based approaches, monitoring, follow-up, legitimate approaches, and future appraisal opportunities are major concerns to be included in best EIA practice.

Digital Development Rights in Developing Countries:Where the Governance Rules for Cross-Border Data Flows

The digital development rights in developing countries are based on establishing a new international economic order and ensuring equal participation in the digital globalization process to achieve people's well-rounded development in the digital society.The relationship between cross-border data flows and the realization of digital development rights in developing countries is quite complex.Currently,developing countries seek to safeguard their existing digital interests through unilateral regulation to protect data sovereignty and multilateral regulation for cross-border data cooperation.However,developing countries still have to face internal conflicts between national digital development rights and individual and corporate digital development rights during the process of realizing digital development rights.They also encounter external contradictions such as developed countries interfering with developing countries'data sovereignty,developed countries squeezing the policy space of developing countries through dominant rules,and developing countries having conflicts between domestic and international rules.This article argues that balancing openness and security on digital trade platforms is the optimal solution for developing countries to realize their digital development rights.The establishment of WTO digital trade rules should inherently reflect the fundamental demands of developing countries in cross-border data flows.At the same time,given China's dual role as a digital powerhouse and a developing country,it should actively promote the realization of digital development rights in developing countries.

Snapshot Survey of the Presence of Perfluoroalkyl Substances in Products, Articles, and the Environment in Ecuador

The Stockholm Convention on Persistent Organic Pollutants(POPs)is a legally binding instrument for 186 Parties(status:April 2023).Accordingly,among other responsibilities,countries are obliged to report the production,import,or export of the POPs listed in Annexes A,B,or C;provide information to registers;maintain inventories;and monitor the presence of POPs in the environment.In the broader context of international chemicals and waste management,producer responsibilities,harmonized reporting,and compliance with national and international regulations,Ecuador has addressed the newly listed group of perfluorinated alkyl substances(PFAS)in its national implementation plan and sent selected products from its national market for PFAS analysis.The products analyzed came from the initially listed fields of specific exemptions and acceptable purposes,including:fire-fighting foams;photographic aids;greasers/degreasers;various kinds of paper/packaging;textiles;and leather,coatings,cleaners,metal plating,and pesticides.Our results showed that the three PFAS presently listed in the Stockholm Convention could be quantified in only a few samples;additional PFAS,not yet listed in the Convention also had low detection frequencies.Although the number of samples was limited,the samples covered a large spectrum of sample matrices,making it possible to conclude that—once these products become waste and are regulated under the Basel Convention—they would not constitute a disposal problem.Nevertheless,verification of the presence of PFAS in products on the market is expected to pose an analytical challenge for both,developed and developing countries.

Women’s Awareness and Attitudes towards Labor Analgesia Influencing Practice between Developed and Developing Countries

Childbirth experience is one of the most intense pain that majority of women will endure during their lifetime. Concerns about pain in labor remain a hot topic, and its popularity gets more common day by day as more women become aware of their rights to achieve a better quality of care during labor. There are various non-pharmacologic (transcutaneous electrical nerve stimulation, hydrotherapy, intradermal water injections and acupuncture) and pharmacologic treatments (nitrous oxide, opioids and regional analgesia techniques: spinal, epidural and combined epidural analgesia) available today. Among these, epidural analgesia offers the most effective form of pain relief and is considered to be the gold standard of labor analgesia. Despite having labor analgesic services, most women still go through painful labor due to lack of knowledge regarding it, particularly in developing countries. The main source of information regarding pain reliefs is from friends and relatives, revealing the lack of information from caregiver’s side. So this study reflects that there is a wide gap in the communication between pregnant women and obstetricians. It supports the fact that obstetricians through the practice of routinely offering labor analgesia can significantly improve the maternal and perinatal outcomes of pregnancy. Provision of standardized epidural analgesia information at an appropriate time in their pregnancy may benefit them by the practice of mutual decision-making. Thus, it may prevent women from making a difficult choice of cesarean section to avoid the fear of painful labor.

ISO/TC 321电子商务标准化工作对非洲发展中国家的启示

This paper draws on the experience of the eighth plenary meeting of the ISO/TC 321, Transaction assurance in e-commerce, held in Hangzhou of China in November 2023, and explores potential ways in which developing countries in Africa can drive their development and contribute to global industrial progress by leveraging ISO/TC 321 standards. It provides practical recommendations for utilizing e-commerce standardization and related standards to stimulate economic growth and enhance business practices.

An Analysis of Liberia’s Vulnerability to Climate Change in the Context of Least Developed Countries (LDCs): A Review

Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation.

The Implications of Urbanization Processes in Developed Countries for Africa

Urbanization is the inevitable path of national economic development,and the level of urbanization development in most African countries is still low.By analyzing five typical developed countries in the United States,Britain,France,Germany,and Japan,this paper discusses the promoting factors and problems of the rapid urbanization development in their specific years,as well as the experiences and lessons that Africa can learn,so as to prevent Africa from taking the detour in the urbanization process of Western developed countries and promote the balanced regional development of various African countries.

Agricultural Land Use Optimal Allocation System in Developing Area:Application to Yili Watershed, Xinjiang Region

In developing countries, land productivity involves little market, where the agricultural land use is mainly determined by the food demands as well as the land suitability. The land use pattern will not ensure everywhere enough land for certain cropping if spatial allocation just according to land use suitability. To solve this problem, a subzone and a pre-allocation for each land use are added in spatial allocation module, and land use suitability and area optimi- zation module are incorporated to constitute a whole agricultural land use optimal allocation （ALUOA） system. The system is developed on the platform .Net 2005 using ArcGIS Engine （version 9.2） and C# language, and is tested and validated in Yili watershed of Xinjiang Region on the newly reclaimed area. In the case study, with the help of soil data obtained from 69 points sampled in the fieldwork in 2008, main river data supplied by the Department of Water Resources of Xinjiang Uygur Autonomous Region in China, and temperature data provided by Data Center for Resources and Environmental Sciences, Chinese Academy of Sciences, land use suitability on eight common crops are evaluated one by one using linear weighted summation method in the land use suitability model. The linear pro- gramming （LP） model in area optimization model succeeds to give out land area target of each crop under three scenarios. At last, the land use targets are allotted in space both with a six subzone file and without a subzone file. The resuits show that the land use maps with a subzone not only ensure every part has enough land for every crop, but also gives a more fragmental land use pattern, with about 87.99% and 135.92% more patches than the one without, while at the expense of loss between 15.30% and 19.53% in the overall suitability at the same time.