The purpose of this study was to analyze and synthesize a concept of caring in nursing professionals. The Ethnographic Delphi Future Research （EDFR） contained two phases： Phase 1： The analysis and synthesis of the...The purpose of this study was to analyze and synthesize a concept of caring in nursing professionals. The Ethnographic Delphi Future Research （EDFR） contained two phases： Phase 1： The analysis and synthesis of the concept of caring theory in nursing professionals from the literature, research and interviews. The participants were an expert in education, two nurses, two patients and two members of the patients＇ families. The research instrument was a semi-structural questionnaire. The data were analyzed by content analysis and categorized; and Phase 2： The selection of the expressions of caring behavior and guidelines for promotion of caring behavior in new nurses. The participants were two experts in education, eight experts in nursing administration and eight experts in nursing practice. The research instruments were three questionnaires. The data from the first Delphi technique were analyzed by the experts＇ recommendations. The data from the second and third Delphi technique were analyzed by the median and interquartile range of each behavior and consensus. The findings showed the main contents of caring that contained six components as follows： kindness, understanding worth and showing respect, professional relationship, professional competency, professional ethics, and holistic care. The training was a method for promotion of caring behavior. Additionally, in the the first Delphi technique, the experts approved all of the components of caring behavior and the guidelines for promotion of caring behavior as identified in the researchers＇ concepts. However, the researchers＇ concepts were developed 54 caring behaviors while the experts＇ opinion were 50 caring behaviors. In the second and third Delphi technique, all items of caring behaviors get consensus shown by interquartile range not more than 1.5 and the median since 3.5.展开更多
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined t...Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.展开更多
This paper explores the connection between company director membership of a professional institute of directors and the financial performance of their companies. Prior research has established links between various go...This paper explores the connection between company director membership of a professional institute of directors and the financial performance of their companies. Prior research has established links between various governance variables and financial performance, and this study extends this work to the realm of professional directors. It is timely in New Zealand to ask whether directors need to be members of a professional body as the financial markets authority is now prosecuting directors of failed companies and has promulgated new regulations concerning the offering of financial advice. Would directors who are bound by an ethics code and committed to ongoing professional development be good for shareholders？ The issue whether membership enhances financial performance is addressed in this paper. An ordinary least square regression was employed and a statistically significant positive relationship among boards that had institute of director （IOD） members and financial performance was found.展开更多
文摘The purpose of this study was to analyze and synthesize a concept of caring in nursing professionals. The Ethnographic Delphi Future Research （EDFR） contained two phases： Phase 1： The analysis and synthesis of the concept of caring theory in nursing professionals from the literature, research and interviews. The participants were an expert in education, two nurses, two patients and two members of the patients＇ families. The research instrument was a semi-structural questionnaire. The data were analyzed by content analysis and categorized; and Phase 2： The selection of the expressions of caring behavior and guidelines for promotion of caring behavior in new nurses. The participants were two experts in education, eight experts in nursing administration and eight experts in nursing practice. The research instruments were three questionnaires. The data from the first Delphi technique were analyzed by the experts＇ recommendations. The data from the second and third Delphi technique were analyzed by the median and interquartile range of each behavior and consensus. The findings showed the main contents of caring that contained six components as follows： kindness, understanding worth and showing respect, professional relationship, professional competency, professional ethics, and holistic care. The training was a method for promotion of caring behavior. Additionally, in the the first Delphi technique, the experts approved all of the components of caring behavior and the guidelines for promotion of caring behavior as identified in the researchers＇ concepts. However, the researchers＇ concepts were developed 54 caring behaviors while the experts＇ opinion were 50 caring behaviors. In the second and third Delphi technique, all items of caring behaviors get consensus shown by interquartile range not more than 1.5 and the median since 3.5.
文摘Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.
文摘This paper explores the connection between company director membership of a professional institute of directors and the financial performance of their companies. Prior research has established links between various governance variables and financial performance, and this study extends this work to the realm of professional directors. It is timely in New Zealand to ask whether directors need to be members of a professional body as the financial markets authority is now prosecuting directors of failed companies and has promulgated new regulations concerning the offering of financial advice. Would directors who are bound by an ethics code and committed to ongoing professional development be good for shareholders？ The issue whether membership enhances financial performance is addressed in this paper. An ordinary least square regression was employed and a statistically significant positive relationship among boards that had institute of director （IOD） members and financial performance was found.
