随着全球化进程的推进,国内经济环境变化更为快速、影响因素也更加复杂,许多公司不仅仅关注会计利润的提升,更多的关注了对于风险的管理和控制方面,本文将使用CSMAR数据库中2013-2021年我国上市公司的数据,借鉴Beasley et al.(2005)中...随着全球化进程的推进,国内经济环境变化更为快速、影响因素也更加复杂,许多公司不仅仅关注会计利润的提升,更多的关注了对于风险的管理和控制方面,本文将使用CSMAR数据库中2013-2021年我国上市公司的数据,借鉴Beasley et al.(2005)中构建评估COSO提出的全面风险管理框架,实证研究公司ERM水平与其绩效之间的影响关系。研究结果表明,在控制了公司规模、股权集中度、公司国有性质、财务杠杆率、总资产增长率等影响因素后,公司企业风险管理水平的提升对其绩效水平有显著的促进作用,实施ERM程度更高的公司的业绩表现更好。展开更多
Introduction: Two spread methods of Covid-19, namely airborne and respiratory droplets, can be prevented by proper use of face masks. However, it has been reported an inadequate knowledge attitude and practice of prop...Introduction: Two spread methods of Covid-19, namely airborne and respiratory droplets, can be prevented by proper use of face masks. However, it has been reported an inadequate knowledge attitude and practice of proper use of face masks among school students. Therefore, the knowledge, attitude, and practice of school students should be improved. Different approaches are used to improve knowledge, attitude, and practice. However, e-posters are rare, and the effect of e-posters on improving the knowledge, attitude, and practice of school students on the proper use of face masks has not been studied. Objectives: The objective of this study was to determine the effect of an e-educational poster on knowledge, attitude, and practice of the proper use of face masks among school students. Method: This study was conducted as a pre-test and post-test design. The sample was 364 grade 11 students of the Gampaha educational division, Sri Lanka. Data were collected using self-administered questionnaires distributed pre and post to the interventional e-education poster. Data analyses were conducted by using SPSS Software. Results: Results show no significant demographic difference (p = 0.446) between the pre and post-test groups. A significant increase was observed between the pre and post-test mean scores of knowledge (p ≤ 0.05), attitude (p ≤ 0.05), and practice (p ≤ 0.05) on the proper use of face masks. In pre-group knowledge (p = 0.155), attitude (p = 0.258) and practice (p = 0.211) shows no significant difference due to gender. Also post group knowledge (p = 0.079), attitude (p = 0.835) and practice (p = 0.435) shows no significant difference due to gender. Conclusions: The results suggest that e-educational posters may be useful to improve the knowledge, attitude, and practice on the proper use of face masks among school students. The improvement of knowledge, attitude, and practice on the proper use of face masks by e-educational posters among school students occurs irrespective of gender.展开更多
文摘随着全球化进程的推进,国内经济环境变化更为快速、影响因素也更加复杂,许多公司不仅仅关注会计利润的提升,更多的关注了对于风险的管理和控制方面,本文将使用CSMAR数据库中2013-2021年我国上市公司的数据,借鉴Beasley et al.(2005)中构建评估COSO提出的全面风险管理框架,实证研究公司ERM水平与其绩效之间的影响关系。研究结果表明,在控制了公司规模、股权集中度、公司国有性质、财务杠杆率、总资产增长率等影响因素后,公司企业风险管理水平的提升对其绩效水平有显著的促进作用,实施ERM程度更高的公司的业绩表现更好。
文摘Introduction: Two spread methods of Covid-19, namely airborne and respiratory droplets, can be prevented by proper use of face masks. However, it has been reported an inadequate knowledge attitude and practice of proper use of face masks among school students. Therefore, the knowledge, attitude, and practice of school students should be improved. Different approaches are used to improve knowledge, attitude, and practice. However, e-posters are rare, and the effect of e-posters on improving the knowledge, attitude, and practice of school students on the proper use of face masks has not been studied. Objectives: The objective of this study was to determine the effect of an e-educational poster on knowledge, attitude, and practice of the proper use of face masks among school students. Method: This study was conducted as a pre-test and post-test design. The sample was 364 grade 11 students of the Gampaha educational division, Sri Lanka. Data were collected using self-administered questionnaires distributed pre and post to the interventional e-education poster. Data analyses were conducted by using SPSS Software. Results: Results show no significant demographic difference (p = 0.446) between the pre and post-test groups. A significant increase was observed between the pre and post-test mean scores of knowledge (p ≤ 0.05), attitude (p ≤ 0.05), and practice (p ≤ 0.05) on the proper use of face masks. In pre-group knowledge (p = 0.155), attitude (p = 0.258) and practice (p = 0.211) shows no significant difference due to gender. Also post group knowledge (p = 0.079), attitude (p = 0.835) and practice (p = 0.435) shows no significant difference due to gender. Conclusions: The results suggest that e-educational posters may be useful to improve the knowledge, attitude, and practice on the proper use of face masks among school students. The improvement of knowledge, attitude, and practice on the proper use of face masks by e-educational posters among school students occurs irrespective of gender.
