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.

Critical evaluation of transit policies in Lima,Peru;resilience of rail rapid transit(Metro)in a developing country

This paper evaluates rail transit within the context of the transit policies implemented in Lima,Peru.First it reviews the implementation of rapid transit,and bus reform.Secondly,it evaluates the outcomes of such policies by using Total Factor Productivity for policy effectiveness,Data Envelopment Analysis for rapid transit performance,and Generalized Cost of Travel for improvements.This paper finds that implementation failed in enforcing key requirements for rail transit regarding penetration of CBD and short transfers to bus transit;and that the basic assumptions of bus reform did not hold regarding bus oversupply,bus congestion or bus pollution.This paper also finds that outcomes of policies failed dramatically in achieving the planning goals;however,rail transit(Metro)shows high level of resilience in serving large ridership at high speed.On the other hand,bus reform was associated with a disproportionate increase of motorization,well over the effect of income growth or car attractiveness,and more related to the excessive reduction of bus transit capacity ill-advised from unproved bus reform assumptions.This paper recommends expanding rail rapid transit due to its intensive use of green renewable energy and its potential of demand growth if combined with modern Intelligent Transportation services,but this opportunity can be wasted without the proposed policy constraint to achieve lower Generalized Cost of Travel at any governmental intervention for bus reform,instead of just reducing bus transit capacity as implemented.Finally,this paper recommends government to government contracts to build rail transit and to enforce proper planning.

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.

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.

Fuzzy-based approach to quantify the downtime of buildings in developing countries

Earthquake is one of the natural disasters that affects the buildings and communities in developing countries.It causes different levels of damages to the buildings,making them uninhabitable for a period of time,called downtime(DT).This paper proposes a Fuzzy Logic hierarchical method to estimate the downtime of residential buildings in developing countries after an earthquake.The use of expert-based systems allows quantifying the indicators involved in the model using descriptive knowledge instead of hard data,accounting also for the un-certainties that may affect the analysis.The applicability of the methodology is illustrated using the information gathered after the 2015 Gorkha,Nepal,earthquake as a case study.On April 25,2015,Nepal was hit by the Mw 7.8 Gorkha earthquake,which damaged and destroyed more than 500.000 residential buildings.Information obtained from a Rapid Visual Damage Assessment(RVDA)is used through a hierarchical scheme to evaluate the building damageability.Sensitivity analysis based on Sobol method is implemented to evaluate the impor-tance of parameters gathered in the RVDA for building damage estimation.The findings of this work may be used to estimate the restoration time of damaged buildings in developing countries and to plan preventive safety measures.

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.

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.

Challenges of pancreas transplantation in developing countries,exploring the Turkey example

Pancreas transplantation significantly improves the quality of life for people with type 1 diabetes,primarily by eliminating the need for insulin and frequent blood glucose measurements.Despite the growing numbers of solid organ transplantations worldwide,number of pancreas transplantations in the developing countries`remain significantly low.This difference of pancreas transplantation practices was striking among the participating countries at the 1st International Transplant Network Meeting which was held in Turkey on 2018.In this meeting more than 40 countries were represented.Most of these counties were developing countries located in Africa,Middle East or Asia.The aim of this article is to identify the challenges and limiting factors for pancreas transplantations in these developing countries,by exploring the Turkish example.The challenges faced by the developing countries are broadly classified in four categories;wait-listing,donor pool,team work and follow up.Under these categorical titles,issues are further discussed in detail,giving examples from Turkish practice of pancreas transplantation.Additionally,several solutions to these challenges have been proposed-some of which have already been undertaken by the Turkish Ministry of Health.With the insight and methods presented in this article,pancreas transplantation should be made possible for the potential recipients in the developing countries.

Factors influencing successful aging in middle-aged and older adults in developing countries: a meta-analysis

Background:The successful aging of middle-aged and older adults in developing countries is still in the exploratory stage.This paper aims to understand the current situation of successful aging of middle-aged and older adults in developing countries and systematically evaluate the factors influencing successful aging of middle-aged and older adults in developing countries.Methods:We searched databases including PubMed,Embase,the Cochrane Library,Web of Science,Chinese National Knowledge Infrastructure,CBM,WanFang Data Knowledge Service Platform and VIP from inception to April 30,2021.RevMan 5.3 software was used for meta-analysis.Results:Fourteen studies were included and 17 related risk factors were analyzed.The statistically significant influence factors were gender(odds ratio(OR)=1.37,95%confidenceinterval(CI):1.09~1.71),age>75 years(OR=0.46,95%CI:0.31~0.68),education level(OR=3.24,95%CI:1.84~5.70),Cohabiting with a partner(OR=0.17,95%CI:0.11~0.24),domicile(OR=2.60,95%CI:1.07~6.29),self-rated health(OR=3.15,95%CI:2.33~4.24),income(OR=1.72,95%CI:1.04~2.86),smoking(OR=1.33,95%CI:1.16~1.53),alcohol intake(OR=1.61,95%CI:1.09~2.37),body pain(OR=0.28,95%CI:0.09~0.84),hearing impaired(OR=0.28,95%CI:0.13~0.59),physical exercise(OR=1.46,95%CI:1.24~1.73),eating pattern(OR=1.47,95%CI:1.19~1.80),sleep disorder(OR=0.49,95%CI:0.27~0.89).Sensitivity analysis results show that the results of meta-analysis are stable.Conclusion:Current evidence shows that men living in cities and towns,living with their spouse,good financial status,high educational level,self-rated health,low alcohol consumption,physical exercise and regular diet are beneficial to the successful aging of middle-aged and older adults factor.For ages over 75 years old,five factors,such as long-term smoking,physical pain,hearing impairment and sleep disturbance are the unfavorable factors that hinder successful aging.

Epidemiological transition of colorectal cancer in developing countries: Environmental factors, molecular pathways, and opportunities for prevention

Colorectal cancer(CRC)is one of the leading causes of cancer and cancer-related mortality worldwide.The disease has been traditionally a major health problem in industrial countries,however the CRC rates are increasing in the developing countries that are undergoing economic growth.Several environmental risk factors,mainly changes in diet and life style,have been suggested to underlie the rise of CRC in these populations.Diet and lifestyle impinge on nuclear receptors,on the intestinal microbiota and on crucial molecular pathways that are implicated in intestinal carcinogenesis.In this respect,the epidemiological transition in several regions of the world offers a unique opportunity to better understand CRC carcinogenesis by studying the disease phenotypes and their environmental and molecular associations in different populations.The data from these studies may have important implications for the global prevention and treatment of CRC.

Gastroenterology in developing countries:Issues and advances

Developing countries shoulder a considerable burden of gastroenterological disease. Infectious diseases in particular cause enormous morbidity and mortality. Diseases which afflict both western and developing countries are often seen in more florid forms in poorer countries. Innovative techniques continuously improve and update gastroenterological practice. However, advances in diagnosis and treatment which are commonplace in the West, have yet to reach many developing countries. Clinical guidelines, based on these advances and collated in resource-rich environments, lose their relevance outside these settings. In this two-part review, we first highlight the global burden of gastroenterological disease in three major areas： diarrhoeal diseases, hepatitis B, and Helicobacter pylori. Recent progress in their management is explored, with consideration of future solutions. The second part of the review focuses on the delivery of clinical services in developing countries. Inadequate numbers of healthcare workers hamper efforts to combat gastroenterological disease. Reasons for this shortage are examined, along with possibilities for increased specialist training. Endoscopy services, the mainstay of gastroenterology in the West, are in their infancy in many developing countries. The challenges faced by those se^ing up a service are illustrated by the example of a Nigerian endoscopy unit. Finally, we highlight the limited scope of many clinical guidelines produced in western countries. Guidelines which take account of resource limitations in the form of ＂cascades＂ are advocated in order to make these guidelines truly global. Recognition of the different working conditions facing practitioners worldwide is an important step towards narrowing the gap between gastroenterology in rich and poor countries.

Celiac disease in the developing countries: A new and challenging public health problem

In the past, celiac disease was believed to be a chronic enteropathy, almost exclusively affecting people of European origin. The availability of new, simple, very sensitive and specific serological tests （anti-gliadin, anti- endomysium and anti-transglutaminase antibody assays） have shown that celiac disease is common not only in Europe and in people of European ancestry but also in the developing countries where the major staple diet is wheat （Southern Asia, the Middle East, North West and East Africa, South America）, both in the general population and in the groups at risk. Gluten intolerance thus appears to be a widespread public health problem and an increased level of awareness and clinical suspicion are needed in the New World where physicians must learn to recognize the variable clinical presentations （classical, atypical and silent forms） of celiac disease. In the developing countries, both serological screening in the general population and serological testing in groups at risk are necessary for an early identification of celiac patients. The gluten-free diet poses a challenging public health problem in the developing countries, especially since commercial gluten-free products are not available.