Digital Commons Network^™

Preface, Anne Greene, Martin Lipa, Bill Paulson

Level 3

No abstract provided.

Regulators Are Exploring With Industry How To Strengthen Quality Risk Management Practices, With Revision Of Ich Q9 A Key Focal Point, ( Ipq )

Level 3

No abstract provided.

A Student Allied Health Professional’S Reflective Account Of A Research Delivery Placement: Changing Attitudes, Meghan Corby, Ralph Hammond

South West Clinical School Journal

#400WORDS: KNOWLEDGE + ACTION

Annual Report, 2022-2023, Cal Poly Humboldt Library

Library Publications

Dean's Welcome
Look Closer: 3D Digital Herbarium
Dive Deeper:Sustainable Library Certification
Chart The Way: Discovering Humboldt Project
Grow Here: Children's Collection
Find Creative Paths: Hackathon
Document Stories: the Press at Cal Poly Humboldt
Expand Experience: Student Employment
Create Community: Makerspace
Preserve the Past & Advance the Future: Special Collections
Exchange Far & Wide: Resource Sharing
Look Forward

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani

Jurnal Akuntansi dan Keuangan Indonesia

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …

The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman

Jurnal Akuntansi dan Keuangan Indonesia

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of …

Disparities In Mortality Between Appalachian And Non-Appalachian Regions Of Kentucky, Sonali S. Salunkhe, Sahal Alzahrani, Beatrice Ugiliweneza

Journal of Appalachian Health

Introduction: In the opioid epidemic, the U.S. faces a significant public health crisis, with some areas of the country, such as rural and Appalachian regions, suffering more than others. The differential regional impact of the crisis in Kentucky—a state with both non-metropolitan/metropolitan and Appalachian/Non-Appalachian statuses—has not yet been documented despite such knowledge being essential to the success of overdose prevention efforts.

Purpose: This study compares all-cause, drug- and opioid-related mortality between counties in different regions of Kentucky: Appalachian non-metropolitan, Appalachian metropolitan, non-Appalachian non-metropolitan, and non-Appalachian metropolitan.

Methods: Age-adjusted mortality data from the Centers for Disease Control and Prevention’s Wide-ranging Online …

Carbapenem-Resistant Enterobacterales—Kentucky, 2013–2020: Challenges And Successes, Mary Issac, Andrea Flinchum, Kevin Spicer

Journal of Appalachian Health

Introduction: Carbapenem-resistant Enterobacterales (CRE) are considered urgent, antibiotic-resistant threats in the U.S. and are of global concern. Active collaboration between public health authorities and healthcare facilities and providers will be necessary to prevent and contain these organisms.

Purpose: To describe the epidemiology of CRE in Kentucky and to discuss challenges and successes with building and sustaining an effective prevention and containment program.

Methods: Retrospective descriptive summary of CRE isolates reported by healthcare providers, facilities, and laboratories in Kentucky from 2013 through 2020. Data available from case reporting forms and laboratory testing are summarized.

Results: From 2013 through 2020, 1805 CRE …

Changes In Perceptions Of First Responders After Witnessing A Drug Overdose: Individual And Contextual Variations Among People Who Use Opioids In West Virginia, Kathleen L. Egan, Kelly Gurka, Alexandria Macmadu, Herb Linn

Journal of Appalachian Health

Introduction: Success of opioid overdose interventions involving first responders is dependent on the comfort level that bystanders have with first responders and their willingness to call for assistance. Positive or negative experiences with first responders following witnessing an overdose may influence a person’s willingness to call a first responder for assistance in the future.

Purpose: The objective of this study was to examine changes in bystanders’ perceptions of first responders following witnessing an overdose attended by emergency medical services or a law enforcement official. It specifically explored perception changes among a sample of individuals residing in Appalachia who use prescription …

Genetic Loss Of Mir-205 Causes Increased Mammary Gland Development, Alessandra Cataldo, Douglas G Cheung, John P Hagan, Matteo Fassan, Sukhinder Sandhu-Deol, Carlo M Croce, Gianpiero Di Leva, Marilena V Iorio

Faculty, Staff and Student Publications

MiRNAs play crucial roles in a broad spectrum of biological processes, both physiological and pathological. Different reports implicate miR-205 in the control of breast stem cell properties. Differential miR-205 expression has been observed in different stages of mammary gland development and maturation. However, a functional role in this process has not been clearly demonstrated. We generated an miR-205 knockout in the FVB/N mouse strain, which is viable and characterized by enhanced mammary gland development. Indeed, mammary glands of miR-205

The Three-Peat Challenge: Business As Usual, Responsible Agriculture, And Conservation And Restoration As Management Trajectories In Global Peatlands, Nicholas T. Girkin, Paul J. Burgess, Lydia Cole, Hannah V. Cooper, Coronado E Honorio, Scott J. Davidson, Jacqueline Hannam, Jim Harris, Ian Holman, Christopher S. Mccloskey, Michelle M. Mckeown, Alice M. Milner, Susan Page, Jo Smith, Dylan Young

School of Geography, Earth and Environmental Sciences

Peatlands are a globally important carbon store, but peatland ecosystems from high latitudes to the tropics are highly degraded due to increasingly intensive anthropogenic activity, making them significant greenhouse gas (GHG) sources. Peatland restoration and conservation have been proposed as a nature-based solution to climate change, by restoring the function of peatlands as a net carbon sink, but this may have implications for many local communities who rely on income from activities associated with transformed peatlands, particularly those drained for agriculture. However, without changing the way that humans interact with and exploit peatlands in most regions, peatlands will continue to …

Blended Learning In Undergraduate Dental Education: A Global Pilot Study, Kamran Ali, E. S.A. Alhaija, Mahwish Raja, Daniel Zahra, Zoe L. Brookes, Ewen Mccoll, Sobia Zafar, Barbara Kirnbauer, Wahadni Am Al, Rami S. Al-Fodeh, Thikrayat Ghazi Bani-Hani, So Daher, Ho Daher

Peninsula Dental School

Aims: To explore the global trends in blended learning in undergraduate dental educationduring the COVID pandemic and during the recovery phase by engaging with the studentsand faculty and evaluate the implications for dental education in the post-COVID era.Methods: It was a pilot cross-sectional study which employed a convenience sampling techniqueto recruit representatives of dental faculty and undergraduate students in 80 dental institutionsglobally. A previously validated questionnaire consisting of a combination of closed and open-ended items was used for data collection. Responses to these online questionnaires were processedand analysed using the R statistical computing environment.Results: A total of 320 dental students …

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

Newly Qualified Community Nurses’ Transitional Experiences In The First Year: Stressors, Coping Strategies, And Resilience, Trudi Walker

South West Clinical School Journal

#400WORDS: CHIEF NURSING OFFICER’S RESEARCH FELLOWS EVIDENCE IMPLEMENTATION PROJECTS

Transient Ischaemic Attacks And Personalised Care Plans: Evaluating Adoption And Improving Impact Across Cornwall, Sarah Grant

South West Clinical School Journal

#400WORDS: CHIEF NURSING OFFICER’S RESEARCH FELLOWS EVIDENCE IMPLEMENTATION PROJECTS

Nursing People On Stroke Units Whose First Language Is Not English: A Service Evaluation, Oluwafemi Alo

South West Clinical School Journal

#400WORDS: KNOWLEDGE + ACTION

The Prospective Impact Of Respiratory Physiotherapist Training In Focused Ultrasound In Intensive Care (Fusic) Within A District General Hospital: A Case Series, Ruth Wood, Gorki Sacher

South West Clinical School Journal

#400WORDS: CASE SERIES REPORT

Person Centred Care And Influencing Factors Within Mental Health Services: A Literature Review, Chloe Parkin

South West Clinical School Journal

#400WORDS: KNOWLEDGE + ACTION

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …

Hotel Digital Capability: Dimensionality And Measurement, Lingling Fan, Chaowu Xie, Jiangchi Zhang, Songshan Huang, Xuequn Wang

Research outputs 2022 to 2026

While the significance of Hotel Digital Capability (HDC) has been acknowledged in the literature, limited attention has been given to its measurement. This study endeavors to identify the dimensions of HDC and construct a reliable measurement scale. A combined approach of qualitative and quantitative methods across three studies was employed to achieve the research objectives. Study 1, grounded in interviews, delineated HDC as a multidimensional construct encompassing digital basic capability, digital integration capability, digital application capability, and digital optimization capability. Building on the four-factor model identified in Study 1, Study 2 formulated an 18-item scale with robust measurement properties. Additionally, …

Multi-Robot Coverage Path Planning For The Inspection Of Offshore Wind Farms: A Review, Ashley Foster, Mario Gianni, Amir Aly, Hooman Samani, Sanjay Sharma

School of Engineering, Computing and Mathematics

Offshore wind turbine (OWT) inspection research is receiving increasing interest as the sector grows worldwide. Wind farms are far from emergency services and experience extreme weather and winds. This hazardous environment lends itself to unmanned approaches, reducing human exposure to risk. Increasing automation in inspections can reduce human effort and financial costs. Despite the benefits, research on automating inspection is sparse. This work proposes that OWT inspection can be described as a multi-robot coverage path planning problem. Reviews of multi-robot coverage exist, but to the best of our knowledge, none captures the domain-specific aspects of an OWT inspection. In this …

2-Flavour $Su(2)$ Gauge Theory With Exponential Clover Wilson Fermions, Laurence Sebastian Bowes, Vincent Drach, Patrick Fritzsch, Antonio Rago, Fernando Romero-Lopez

School of Engineering, Computing and Mathematics

Composite Higgs models are a class of models proposed to address the hierarchy and naturalness problems associated with the Standard Model fundamental scalar Higgs. $SU(2)$ with two fundamental flavours is a minimal model for the composite Higgs sector which is not yet ruled out by experimental data. We present lattice results for $SU(2)$ with two fundamental mass degenerate flavours. For the fermion action we use the new exponential clover Wilson fermion action, which offers $O(a)$ improvement. We discuss tuning the $c_{\mathrm{SW}}$ parameter through Schr\"{o}dinger functional simulations, the scale setting of the ensembles using the Wilson gauge flow, and the low …

Supervised Physical Activity And The Incidence Of Gestational Diabetes Mellitus: A Systematic Review And Meta-Analysis, G. Bennett, N. King, K. Redfern, B. C. Breese

School of Biomedical Sciences

Background: Gestational diabetes mellitus (GDM) characterized by dysfunction in maintaining glucose homeostasis is recognized as the most common metabolic complication associated with pregnancy leading to adverse clinical outcomes for maternal and fetal health. Although previous analysis of the findings from randomized controlled trials (RCTs) support that regular physical activity reduces the incidence of GDM during pregnancy, less is known about the optimal timing of intervention with respect to trimester stage. Objectives: To examine the interaction between both the timing and volume of supervised physical activity interventions on reducing the incidence of GDM during pregnancy. Study design: Electronic databases including CINAHL, …

Smart Missions That Enable Innovation In High-Risk Environments., Ed Hoffman

Level 3

This article is a lightly edited version of Ed Hoffman’s talk on to the 01-June-2023 seminar hosted by the PRST entitled ICH Q9(R1): The Next Frontier – An audience with international thought leaders exploring how the effective use of knowledge can enhance QRM outcomes to benefit the patient. Ed’s remarks are focused on the future of work, and the needs for relationships, storytelling, and understanding the mission to get the best out of our collective intelligence and navigate the future of work.

A Few Lessons From Facilitating Or Leading Risk-Based Decision-Making, H Gregg Claycamp

Level 3

This paper is based on a fireside chat which took in Technological University Dublin, on June 1^st at a conference entitled ‘ICH Q9(R1): The Next Frontier’. Given the brevity of an interview format the author expanded on the topics discussed at the conference, and shares in this paper more detail lessons he has learned for his experience in facilitating or leading Risk-Based Decision-Making.

Hpra’S Kevin O’Donnell On The Ich Q9 Revision And Considerations For Its Implementation, Kevin O'Donnell

Level 3

At the June 2023 PRST meeting on the ICH Q9 revision, HPRA Market Compliance Manager and Senior GMP Inspector Kevin O’Donnell, who has been serving as rapporteur for ICH Q9 (R1), addressed the changes introduced in the revision, the practicalities of implementation, and his “personal thoughts” on the implementation process. Click here for ICH Q9(R1) with the changes highlighted by O’Donnell, and here for the slides accompanying O’Donnell’s remarks. Formatting

changes and other minor edits have been made for clarity by IPQ. Expressions of thanks to the meeting organizers/attendees and disclaimers that the presentation represents the speaker’s views and not …

Morning Panel Discussion, Alice Redmond, Aidan Harrington

Level 3

No abstract provided.

Introducing Research Collaboration And Gmp Human Resource Development At Three Universities With Gmp Laboratories In Japan, Shingou Sakurai, Osamu Hiruta, Ryoko Naruse

Level 3

This paper summarises initiatives presented on June 1^st 2023 at a seminar during a visit to Technological University Dublin. The authors travelled from 3 universities in Japan to share some of the collaborative research, education and training initiatives developed by them,

In their presentation the authors gave an overview of the current situation of Knowledge Management and Quality Culture in Japan, highlighting some recent issues and challenges, and presented some initiatives under development to specifically address these challenges.

Industry/Regulator Dialogue On Knowledge Management Is Intensifying In Wake Of Ich’S Q12 Initiative, ( Ipq )

Level 3

No abstract provided.