Bjerrum, Lars; Munck, Anders; Gahrn-Hansen, Bente
BACKGROUND: Excessive and inappropriate use of antibiotics is considered to be the most important reason for development of bacterial resistance to antibiotics. As antibiotic resistance may spread across borders, high prevalence countries may serve as a source of bacterial resistance for countries......'surgeries. To ensure public awareness of the risk of resistant bacteria, media campaigns targeting both professionals and the public will be developed and the results will be published and widely disseminated at a Working Conference hosted by the World Association of Family Doctors (WONCA-Europe) at the end...... of the project period. DISCUSSION: HAPPY AUDIT is an EU-financed project with the aim of contributing to the battle against antibiotic resistance through quality improvement of GPs' diagnosis and treatment of RTIs through development of intervention programmes targeting GPs, parents of young children and healthy...
Llor, Carl; Bjerrum, Lars; Molero, José M; Moragas, Ana; González López-Valcárcel, Beatriz; Monedero, M José; Gómez, Manuel; Cid, Marina; Alcántara, Juan de Dios; Cots, Josep M; Ribas, Joana M; García, Guillermo; Ortega, Jesús; Pineda, Vicenta; Guerra, Gloria; Munuera, Susana
Few studies have evaluated the long-term effects of educational interventions on antibiotic prescription and the results are controversial. This study was aimed at assessing the effect of a multifaceted practice-based intervention carried out 6 years earlier on current antibiotic prescription for respiratory tract infections (RTIs). The 210 general practitioners (GPs) who completed the first two registrations in 2008 and 2009 were invited to participate in a third registration. The intervention held before the second registration consisted of discussion about the first registration of results, appropriate use of antibiotics for RTIs, patient brochures, a workshop and the provision of rapid tests. As in the previous registrations, GPs were instructed to complete a template for all the patients with RTIs during 15 working days in 2015. A new group of GPs from the same areas was also invited to participate and acted as controls. A multilevel logistic regression analysis was performed considering the prescription of antibiotics as the dependent variable. A total of 121 GPs included in the 2009 intervention (57.6%) and 117 control GPs registered 22 247 RTIs. On adjustment for covariables, compared with the antibiotic prescription observed just after the intervention, GPs assigned to intervention prescribed slightly more antibiotics 6 years later albeit without statistically significant differences (OR 1.08, 95% CI 0.89-1.31, P = 0.46), while GPs in the control group prescribed significantly more antibiotics (OR 2.74, 95% CI 2.09-3.59, P < 0.001). This study shows that a single multifaceted intervention continues to reduce antibiotic prescribing 6 years later.
Full Text Available Abstract Background Excessive use of antibiotics is worldwide the most important reason for development of antimicrobial resistance. As antibiotic resistance may spread across borders, high prevalence countries may serve as a source of bacterial resistance for countries with a low prevalence. Therefore, bacterial resistance is an important issue with a potential serious impact on all countries. Initiatives have been taken to improve the quality of antibiotic prescribing in primary care, but only few studies have been designed to determine the effectiveness of multifaceted strategies across countries with different practice setting. The aim of this study was to evaluate the impact of a multifaceted intervention targeting general practitioners (GPs and patients in six countries with different health organization and different prevalence of antibiotic resistance. Methods GPs from two Nordic countries, two Baltic Countries and two Hispano-American countries registered patients with respiratory tract infections (RTIs in 2008 and 2009. After first registration they received individual prescriber feedback and they were offered an intervention programme that included training courses, clinical guidelines, posters for waiting rooms, patient brochures and access to point of care tests (Strep A and C-Reactive Protein. Antibiotic prescribing rates were compared before and after the intervention. Results A total of 440 GPs registered 47011 consultations; 24436 before the intervention (2008 and 22575 after the intervention (2009. After the intervention, the GPs significantly reduced the percentage of consultations resulting in an antibiotic prescription. In patients with lower RTI the GPs in Lithuania reduced the prescribing rate by 42%, in Russia by 25%, in Spain by 25%, and in Argentina by 9%. In patients with upper RTIs, the corresponding reductions in the antibiotic prescribing rates were in Lithania 20%, in Russia 15%, in Spain 9%, and in Argentina 5
R. Veenhoven (Ruut)
textabstractJeremy Bentham (1789) wrote that the moral worth of all action should be judged by the degree to which it contributes to the 'greater happiness of a greater number'. This philosophy is still object of much controversy (Smart & Williams 1973). The following objections have been raised. 1)
Having robust policies and procedures in place for infection control is fundamentally important. However, each organization has to go a step beyond this; evidence has to be provided that these policies and procedures are followed. As of 1 April 2009, with the introduction of the Care Quality Commission and The Health and Social Care Act 2008 Code of Practice for the NHS on the Prevention and Control of Healthcare-Associated Infections and Related Guidance, the assurance of robust infection control measures within any UK provider of health care became an even higher priority. Also, the commissioning of any service by the NHS must provide evidence that the provider has in place robust procedures for infection control. This article demonstrates how the clinical audit team at the Douglas Macmillan Hospice in North Staffordshire, UK, have used audit to assure high rates of compliance with the current national standards for infection control. Prior to the audit, hospice staff had assumed that the rates of compliance for infection control approached 100%. This article shows that a good quality audit tool can be used to identify areas of shortfall in infection control and the effectiveness of putting in place an action plan followed by re-audit.
Audit has long been a feature of good general practice. The literature is full of examples of audit by general practitioners and this Occasional Paper quotes many examples of audit which have produced valuable results. This chapter gives some advice to doctors wishing to audit their prescribing.
Background: Pre-auricular sinus frequently present with recurrent episodes of infections/abscesses causing severe discomfort and disturbance of daily activities, necessitating surgical intervention to eradicate the condition. Aim: To audit the surgeries that were done for pre-auricular sinus infection/abscess in University of ...
Wound infection is proving to be a challenge for health care professionals. The associated complications and cost of wound infection is immense and can lead to death in extreme cases. Current management of wound infection is largely subjective and relies on the knowledge of the health care professional to identify and initiate treatment. In response, we have developed an infection prediction and assessment tool. The Wound Infection Risk-Assessment and Evaluation tool (WIRE) and its management strategy is a tool with the aim to bring objectivity to infection prediction, assessment and management. A local audit carried out indicated a high infection prediction rate. More work is being done to improve its effectiveness.
Appropriate antibiotic use improves patient outcome and prevents the emergence of antibiotic resistance. A point-prevalence audit of antibiotic use at Beaumont Hospital, Dublin was carried out during the collection of data for the 2006 Hospital Infection Society (HIS) Prevalence Survey of Healthcare-Associated Infection. All inpatients who met the HIS survey entry criteria were included in the HIS survey, and all inpatients who were receiving antibiotics at the time of the survey were included in the point-prevalence audit of antibiotic use. Among these, 7.18% and 36.8% of patients had a healthcare-associated infection (HCAI) and were on antibiotics, respectively. Unnecessary collection of duplicate data was avoided by conducting an audit of antibiotic use and a national survey of HCAI simultaneously.
Landes, Xavier; Unger, Cindie; Andsbjerg, Kjartan
The world Happiness report 2012, commissioned by the united nations, noted that the tools of happiness research have the potential to recast the debate between economic growth and environmental protection. Moreover, it calls for an exploration of the established links between happiness...
Hechenbleikner, Elizabeth M; Hobson, Deborah B; Bennett, Jennifer L; Wick, Elizabeth C
Surgical site infections are a potentially preventable patient harm. Emerging evidence suggests that the implementation of evidence-based process measures for infection reduction is highly variable. The purpose of this work was to develop an auditing tool to assess compliance with infection-related process measures and establish a system for identifying and addressing defects in measure implementation. This was a retrospective cohort study using electronic medical records. We used the auditing tool to assess compliance with 10 process measures in a sample of colorectal surgery patients with and without postoperative infections at an academic medical center (January 2012 to March 2013). We investigated 59 patients with surgical site infections and 49 patients without surgical site infections. First, overall compliance rates for the 10 process measures were compared between patients with infection vs patients without infection to assess if compliance was lower among patients with surgical site infections. Then, because of the burden of data collection, the tool was used exclusively to evaluate quarterly compliance rates among patients with infection. The results were reviewed, and the key factors contributing to noncompliance were identified and addressed. Ninety percent of process measures had lower compliance rates among patients with infection. Detailed review of infection cases identified many defects that improved following the implementation of system-level changes: correct cefotetan redosing (education of anesthesia personnel), temperature at surgical incision >36.0°C (flags used to identify patients for preoperative warming), and the use of preoperative mechanical bowel preparation with oral antibiotics (laxative solutions and antibiotics distributed in clinic before surgery). Quarterly compliance improved for 80% of process measures by the end of the study period. This study was conducted on a small surgical cohort within a select subspecialty. The
BACKGROUND: Soft tissue infection and foot disease are well known complications among diabetes mellitus patients. With an increasing prevalence of diabetes mellitus in Africa, management of these complications is expected to become a major problem. OBJECTIVE: To audit the surgical management of diabetic
Manivannan, Bhavani; Gowda, Deepak; Bulagonda, Pradeep; Rao, Abhishek; Raman, Sai Suguna; Natarajan, Shanmuga Vadivoo
We evaluated the Surveillance of Surgical Site Infection (SSI), Auditing, and Feedback (SAF) effect on the rate of compliance with an SSI care bundle and measured its effectiveness in reducing the SSI rate. A prospective cohort study from January 2014 to December 2016 was classified into three phases: pre-SAF, early-SAF, and late-SAF. Pre-operative baseline characteristics of 24,677 patients who underwent orthopedic, cardiovascular thoracic surgery (CTVS) or urologic operations were recorded. Univariable analyses of the SSI rates in the pre-SAF and post-SAF phases were performed. Percentage compliance and non-compliance with each care component were calculated. Correlation between reduction in the SSI rate and increase in compliance with the pre-operative, peri-operative, and post-operative care-bundle components was performed using the Spearman test. There was a significant decrease in the SSI rate in orthopedic procedures that involved surgical implantation and in mitral valve/aortic valve (MVR/AVR) cardiac operations, with a relative risk (RR) ratio of 0.19 (95% confidence interval [CI] 0.12-0.31) and 0.08 (95% CI 0.03-0.22), respectively. The SSI rate was inversely correlated with the rate of compliance with pre-operative (r = -0.738; p = 0.037), peri-operative (r = - 0.802; p = 0.017), and post-operative (r = -0.762; p = 0.028) care bundles. Implementation of the Surveillance of SSI, Auditing, and Feedback bundle had a profound beneficial effect on the SSI rate, thereby reducing healthcare costs and improving patient quality of life.
Bjerrum, Lars; Gahrn-Hansen, Bente; Kolmos, Hans Jørn
A prerequisite for rational antibiotic treatment is the suspicion that the disease is caused by bacteria and that treatment will reduce symptoms and complications. In primary health care most infections are caused by bacteria. The European project HAPPY AUDIT found that an intervention targeting...
A. Bergsma (Ad)
textabstractThis thesis is inspired by the utilitarian ideology that seeks the greatest happiness for the greatest numbers and tries to add to this cause considering three questions: 1) What is the quality of popular happiness advice? 2) Is unhappiness concentrated in people with mental disorders?
Denton, A; Topping, A; Humphreys, P
In 2010, an infection prevention and control team in an acute hospital trust integrated an audit and monitoring tool (AMT) into the management regime for patients with Clostridium difficile infection (CDI). To examine the mechanisms through which the implementation of an AMT influenced the care and management of patients with CDI. A constructivist grounded theory approach was used, employing semi-structured interviews with ward staff (N=8), infection prevention and control practitioners (IPCPs) (N=7) and matrons (N=8), and subsequently a theoretical sample of senior managers (N=4). All interviews were transcribed verbatim and analysed using a constant comparison approach until explanatory categories emerged. The AMT evolved into a daily review process (DRP) that became an essential aspect of the management of all patients with CDI. Participants recognized that the DRP had positively influenced the care received by patients with CDI. Two main explanatory themes emerged to offer a framework for understanding the influence of the DRP on care management: education and learning, and the development and maintenance of relationships. The use of auditing and monitoring tools as part of a daily review process may enable ward staff, matrons, and IPCPs to improve patient outcomes and achieve the required levels of environmental hygiene if they act as a focal point for interaction, education, and collaboration. The findings offer insights into the behavioural changes and improved patient outcomes that ensue from the implementation of a DRP. Copyright © 2016 The Healthcare Infection Society. Published by Elsevier Ltd. All rights reserved.
Bertschinger, D R; Hashemi, K; Hafezi, F; Majo, F
Infectious keratitis after PRK remains a rare but potentially devastating complication. Medical records of 3 male patients with infectious keratitis after uneventful PRK for myopia and astigmatism were reviewed retrospectively. PRK was performed using the Wavelight Allegretto excimer laser. Postoperative care included a bandage contact lens (BCL) for 5 days, topical antibiotics, ketorolac, and artificial tears. Keratitis presented 2 - 4 days postoperatively. In one case, each culture was negative (case 1), and was positive for Streptococcus pneumoniae (case 2) and Staphylococcus aureus (case 3). Final BSCVA (best spectacle corrected visual acuity) after intensive antibiotic treatment and removal of BCL were 1.0 (case 1), 0.9 (case 2) and 0.3 correctable to 0.8 with pinhole (case 3). Postoperative broad-spectrum antibiotics are mandatory after PRK to prevent infectious keratitis. However, resistant organisms are more and more common. The presence of a bandage soft contact lens after surgery is an unfavourable element that may increase risk of infection. Based on our case series, we suggest limiting soft contact lens wear during the two postoperative days even if the corneal ulceration is not healed. Copyright Georg Thieme Verlag KG Stuttgart . New York.
"Feeling happy" focuses on the syndrome of self-indulgence, self-actualization or self-fulfillment as antagonistic to the survival of marital agreement. Inspite of the obvious redeeming qualities of either spouse the unhappy partner opts for divorce. The article posits the familial advantages of responsiblity and commitment and reviews the older…
Geert Jensen, Birgitte; Nielsen, Tom
og Interaktions Design, Aarhus Universitet under opgave teamet: ”Happy Cycling City – Aarhus”. Udfordringen i studieopgaven var at vise nye attraktive løsningsmuligheder i forhold til cyklens og cyklismens integration i byrum samt at påpege relationen mellem design og overordnede diskussioner af...
Happy Nation er et stykke eksperimentel teknologiformidling, der er udformet som en skønlitterær roman. Værket tager udgangspunkt i et fremtidsscenarie, hvor virtual reality er blevet en hverdagsteknologi, hvis sansedel bliver understøttet af implantater, der kan foretage dyb hjernestimulation...
This is about Pinterest, but with a different approach than usual to social networks. Pinterest is an image site par excellence. The images are as Windows that open outwards and also lets us look inwards and displays the soul and heart, the unintentional or pre-conscious desires. Happy Pinning!...
Oppenheimer, Maylin; Rezwan, Nivin
Urinary tract infections (UTI) are a common presentation in a medical assessment unit, and we wanted to check compliance with hospital guidelines for antibiotic prescribing in patients presenting to hospital with urinary tract infection. The guidelines are based on local organisms and sensitivities. A retrospective audit of 40 patient records with positive urine cultures from July to August 2013 showed that 20% of patients with culture confirmed UTI were not given antibiotics at all. Of those prescribed antibiotics, 25% were non-compliant with local policy, and nearly one in two patients received more than one antibiotic. Furthermore, stop dates were not stated on 77% of the drug charts and duration of treatment ranged from one to 11 days. Interventions were then introduced in the form of group teaching sessions, proactive checks by Trust pharmacists and widely distributed posters, and the same data sets collected for April to March 2014 to assess for efficacy of the interventions. On re-auditing, 35% patients were not prescribed any antibiotics. However, compliance with local policy was 100%, including 100% drug charts having a stop/review date stated. The overall duration of treatment now ranged from one to seven days, and fewer than one in four patients had more than one antibiotic. Our results showed that improvement was needed in antibiotic stewardship, in particular with regards to compliance with the local guidelines and documentation of prescription. We have demonstrated that it is possible to improve compliance through teaching, by displaying information prominently, and vigilance by the clinical team. The outcome of this is a decreased number and duration of antibiotics prescribed, which has benefits for the patients, the hospital, and the community as a whole. Further work would include interventions to improve the number of patients who are missing antibiotic prescriptions altogether.
Hart, Eva Anna Christina; Lakerveld, Jeroen; McKee, Martin; Oppert, Jean-Michel; Rutter, Harry; Charreire, Hélène; Veenhoven, Ruut; Bárdos, Helga; Compernolle, Sofie; De Bourdeaudhuij, Ilse; Brug, Johannes
Objectives We aimed to examine the associations of both objectively assessed and perceived physical and social neighborhood characteristics with happiness in European adults. In addition, we aimed to study how these associations differed among subgroups. Methods Participants (N = 6037) of the cross-sectional SPOTLIGHT survey reported on their level of happiness using a 5-point Likert scale, and on perceived physical and social environmental neighborhood characteristics. Objective physical environmental characteristics were assessed using a Google Street View-based neighborhood audit. Associations of 14 physical and social environmental characteristics with happiness were analyzed using multivariable multinomial regression analyses with clustered standard errors. Results Living in neighborhoods with higher levels of aesthetics and more water and green space was associated with being very happy. Individuals who perceived their neighborhood to be safer, more functional and more aesthetic were more likely to be very happy. The associations of functionality and aesthetics with happiness were strongest in the Ghent region (Belgium), the Randstad (the Netherlands) and Greater London (United Kingdom). Perceived absence of air pollution was only associated with higher levels of happiness in more highly educated participants. Individuals with a larger social network, more social cohesion and who trusted their neighbors were more likely to be very happy. The association between social networks and happiness was somewhat stronger in men than in women. In general, the associations between environmental characteristics and happiness had similar directions and sizes across socio-economic and socio-demographic subgroups. Conclusions This European study provided evidence that both objectively assessed and perceived physical and social characteristics of the neighborhood environment are associated with the happiness of its residents. PMID:29364899
Hart, Eva Anna Christina; Lakerveld, Jeroen; McKee, Martin; Oppert, Jean-Michel; Rutter, Harry; Charreire, Hélène; Veenhoven, Ruut; Bárdos, Helga; Compernolle, Sofie; De Bourdeaudhuij, Ilse; Brug, Johannes; Mackenbach, Joreintje Dingena
We aimed to examine the associations of both objectively assessed and perceived physical and social neighborhood characteristics with happiness in European adults. In addition, we aimed to study how these associations differed among subgroups. Participants (N = 6037) of the cross-sectional SPOTLIGHT survey reported on their level of happiness using a 5-point Likert scale, and on perceived physical and social environmental neighborhood characteristics. Objective physical environmental characteristics were assessed using a Google Street View-based neighborhood audit. Associations of 14 physical and social environmental characteristics with happiness were analyzed using multivariable multinomial regression analyses with clustered standard errors. Living in neighborhoods with higher levels of aesthetics and more water and green space was associated with being very happy. Individuals who perceived their neighborhood to be safer, more functional and more aesthetic were more likely to be very happy. The associations of functionality and aesthetics with happiness were strongest in the Ghent region (Belgium), the Randstad (the Netherlands) and Greater London (United Kingdom). Perceived absence of air pollution was only associated with higher levels of happiness in more highly educated participants. Individuals with a larger social network, more social cohesion and who trusted their neighbors were more likely to be very happy. The association between social networks and happiness was somewhat stronger in men than in women. In general, the associations between environmental characteristics and happiness had similar directions and sizes across socio-economic and socio-demographic subgroups. This European study provided evidence that both objectively assessed and perceived physical and social characteristics of the neighborhood environment are associated with the happiness of its residents.
Roger, P-M; Tabutin, J; Blanc, V; Léotard, S; Brofferio, P; Léculé, F; Redréau, B; Bernard, E
Care to patients with prosthetic joint infections (PJI) is provided after pluridisciplinary collaboration, in particular for complex presentations. Therefore, to carry out an audit in PJI justifies using pluridisciplinary criteria. We report an audit for hip or knee PJI, with emphasis on care homogeneity, length of hospital stay (LOS) and mortality. Fifteen criteria were chosen for quality of care: 5 diagnostic tools, 5 therapeutic aspects, and 5 pluridisciplinary criteria. Among these, 6 were chosen: surgical bacterial samples, surgical strategy, pluridisciplinary discussion, antibiotic treatment, monitoring of antibiotic toxicity, and prevention of thrombosis. They were scored on a scale to 20 points. We included PJI diagnosed between 2010 and 2012 from 6 different hospitals. PJI were defined as complex in case of severe comorbid conditions or multi-drug resistant bacteria, or the need for more than 1 surgery. Eighty-two PJI were included, 70 of which were complex (85%); the median score was 15, with a significant difference among hospitals: from 9 to 17.5 points, P < 0.001. The median LOS was 17 days, and not related to the criterion score; 16% of the patients required intensive care and 13% died. The cure rate was 41%, lost to follow-up 33%, and therapeutic failure 13%. Cure was associated with a higher score than an unfavorable outcome in the univariate analysis (median [range]): 16 [9-18] vs 13 [4-18], P = 0.002. Care to patients with PJI was heterogeneous, our quality criteria being correlated to the outcome. Copyright © 2015 Elsevier Masson SAS. All rights reserved.
Dambrun, Michaël; Ricard, Matthieu; Després, Gérard; Drelon, Emilie; Gibelin, Eva; Gibelin, Marion; Loubeyre, Mélanie; Py, Delphine; Delpy, Aurore; Garibbo, Céline; Bray, Elise; Lac, Gérard; Michaux, Odile
On the basis of the theoretical distinction between self-centeredness and selflessness (Dambrun and Ricard, 2011), the main goal of this research was to develop two new scales assessing distinct dimensions of happiness. By trying to maximize pleasures and to avoid displeasures, we propose that a self-centered functioning induces a fluctuating happiness in which phases of pleasure and displeasure alternate repeatedly (i.e., Fluctuating Happiness). In contrast, a selfless psychological functioning postulates the existence of a state of durable plenitude that is less dependent upon circumstances but rather is related to a person’s inner resources and abilities to deal with whatever comes his way in life (i.e., Authentic–Durable Happiness). Using various samples (n = 735), we developed a 10-item Scale measuring Subjective Fluctuating Happiness (SFHS) and a 13-item scale assessing Subjective Authentic–Durable Happiness (SA–DHS). Results indicated high internal consistencies, satisfactory test–retest validities, and adequate convergent and discriminant validities with various constructs including a biological marker of stress (salivary cortisol). Consistent with our theoretical framework, while self-enhancement values were related only to fluctuating happiness, self-transcendence values were related only to authentic–durable happiness. Support for the distinction between contentment and inner-peace, two related markers of authentic happiness, also was found. PMID:22347202
Maslow, Abraham H.
Presents previously unpublished paper written by Abraham Maslow in November 1964. Maslow discusses the concept of happiness, suggesting that happiness is a lot more complicated than its standard, hedonistic definition as merely the absence of pain. (Author/ABL)
Over the last thirty years, happiness research in psychology, economics and philosophy has been discussing the proper meaning of happiness and its main determinants. Moreover, the idea has spread within academic and political circles that it may be legitimate for institutions to engage in “politics...... of happiness”. This article presents a critique of the project of promoting happiness through public policies....
Giri, Krishna Prasad; Kjær-Rasmussen, Lone Krogh
This paper investigates practices related to the ideology of infusing Gross National Happiness (GNH) into school curriculum, the effectiveness of the meditation and mind training and the implication of GNH for school environment. It also explores how GNH ambience has been managed and practiced...... of Gross National Happiness and Educating for Gross National happiness....
Elwick, Alex; Cannizzaro, Sara
This paper investigates the higher education literature surrounding happiness and related notions: satisfaction, despair, flourishing and well-being. It finds that there is a real dearth of literature relating to profound happiness in higher education: much of the literature using the terms happiness and satisfaction interchangeably as if one were…
Full Text Available A happiness science has emerged amidst, and spans, the social sciences. This research, despite the long philosophical tradition on happiness, is in its infancy and a robust theory of happiness is called for. I will review parts of the literature and some of the main happiness theories using Ken Wilber’s Integral approach. I will concentrate largely on Aristotle’s eudaimonia, as that has re-emerged into the centre of happiness discussions as a possible contender for the prevailing subjective happiness theories. The Integral approach seems to provide valuable insights into many happiness theories, juxtapose them in a comprehensible way, pinpoint deficiencies, and propose enhancements. Amongst other things, I will propose a new happiness theory combining John Kekes’ happiness theory with ecological ethics and I will conclude that enlightenment proves to be a good candidate for the ultimate good, or summum bonum, I will enlarge on Aristotle’s theory and propose that Wilber’s theory provides an ‘Integral road map towards eudaimonia enhanced – the enlightenment’. I will argue that eudaimonia and enlightenment, though superficially dissimilar, accord in surprising ways, to a great extent. I will discuss whether the discussion of happiness and morality is critically biased, and I will discuss the societal implications that Wilber’s conception of the human might have through its implications for happiness theories.
Stets, Jan E; Trettevik, Ryan
Previous sociological research has focused on macro forces that are associated with overall happiness with one's life, but it has neglected an analysis of happiness in immediate situations and the micro forces that may shape it. In this study, we examine social structural as well as individual factors that may influence happiness in situations that are morally challenging. Data are examined from an experiment in which satisfying self-interests may involve cheating to get ahead. The results reveal that while distal, structural factors influence happiness for those who do not cheat, proximal, individual factors influence happiness for those who cheat. We discuss how both macro and micro forces may shape happiness in situations. Copyright © 2016 Elsevier Inc. All rights reserved.
The author's intention here is to explore mainly the relationship between culture and globalization, and also to a limited extent the ties and differences, if any, between cultural liberty and happiness. This paper attempts to relate the concept of cultural liberty to the idea of Gross National Happiness. The author underlines strongly that the culture discussed is not about the particular culture of Bhutan; it is about culture in general and in abstract. Likewise happiness referred to here i...
Eyawo, Oghenowede; McGinnis, Kathleen A; Justice, Amy C; Fiellin, David A; Hahn, Judith A; Williams, Emily C; Gordon, Adam J; Marshall, Brandon D L; Kraemer, Kevin L; Crystal, Stephen; Gaither, Julie R; Edelman, E Jennifer; Bryant, Kendall J; Tate, Janet P
Unhealthy alcohol use may be particularly detrimental among individuals living with HIV and/or hepatitis C virus (HCV), and is often under-reported. Direct biomarkers of alcohol exposure may facilitate improved detection of alcohol use. We evaluated the association of alcohol exposure determined by both self-report [Alcohol Use Disorders Identification Test-Consumption (AUDIT-C)] and a direct biomarker [phosphatidylethanol (PEth)], with mortality among HIV-infected and HIV-uninfected in the Veterans Aging Cohort Study-Biomarker Cohort. We considered PEth AUDIT-C scores [0, 1-3/1-2 (men/women), 4-7/3-7 (men/women), 8-12] and PEth (AUDIT-C = 0 (abstinence). Of these, 15% (149/1015) had PEth ≥8 suggesting recent alcohol exposure. Among those with AUDIT-C = 0, HCV+ individuals were more likely to have PEth ≥8. After controlling for age, sex, race, HIV, HCV, and HIV viral suppression, those with AUDIT-C = 0 but PEth ≥8 had the highest risk of mortality (adjusted hazard ratio 2.15, 95% confidence interval: 1.40 to 3.29). PEth in addition to self-report may improve detection of alcohol use in clinical settings, particularly among those at increased risk of harm from alcohol use. Individuals infected with HCV were more likely to under-report alcohol use.
Bollen, Johan; Gonçalves, Bruno; Leemput, van de Ingrid; Ruan, Guangchen
Most individuals in social networks experience a so-called Friendship Paradox: they are less popular than their friends on average. This effect may explain recent findings that widespread social network media use leads to reduced happiness. However the relation between popularity and happiness is
de Groot, Jasper H B|info:eu-repo/dai/nl/373435754; Smeets, Monique A M|info:eu-repo/dai/nl/141926600; Rowson, Matt J.; Bulsing, Patricia J.; Blonk, Cor G.; Wilkinson, Joy E.; Semin, Gün R.|info:eu-repo/dai/nl/072830409
It is well known that feelings of happiness transfer between individuals through mimicry induced by vision and hearing. The evidence is inconclusive, however, as to whether happiness can be communicated through the sense of smell via chemosignals. As chemosignals are a known medium for transferring
Full Text Available Policy-making that re-presents – as objects of concern and by means of statistics – the suffering or depression and the happiness of populations indicates an evolving form of governance that examines and reshapes subjectivity itself. Never before have states of subjectivity been acted upon, through surveys, statistical and policy analysis, and scientific disciplines, to the extent seen today. This article: Documents changing epistemic co-ordinates, especially in psychology and economics, that first occluded happiness in the interests of objectivity, but, in recent decades, marked out a renewed ‘science’ of happiness.Examines changes in the discursive formulation of depression, as a counterpart to happiness.Argues that, seen in terms of bio-power, contemporary concerns for happiness and depression are consistent – rather than incompatible – with one another. How can so many claim to be happy when so many, we are told, are depressed, anxious or suffering emotional pain? There is no underlying contradiction here, for two reasons: Happiness and depression are manifestations of the same political discourse (or aspects of a political subjectivity characterized by dis-inhibition, consumer self-indulgence and performance anxiety. And, just as we needed madness in order to understand ‘sanity,’ or the prison in order to view ourselves as ‘free,’ so we rely upon concerns about depression in order to understand and act upon ourselves as subjects capable of unlimited happiness.
Mauss, Iris B.; Tamir, Maya; Anderson, Craig L.; Savino, Nicole S.
Happiness is a key ingredient of well-being. It is thus reasonable to expect that valuing happiness will have beneficial outcomes. We argue that this may not always be the case. Instead, valuing happiness could be self-defeating because the more people value happiness, the more likely they will feel disappointed. This should apply particularly in positive situations, in which people have every reason to be happy. Two studies support this hypothesis. In Study 1, female participants who valued happiness more (vs. less) reported lower happiness when under conditions of low, but not high, life stress. In Study 2, compared to a control group, female participants who were experimentally induced to value happiness reacted less positively to a happy, but not a sad, emotion induction. This effect was mediated by participants’ disappointment at their own feelings. Paradoxically, therefore, valuing happiness may lead people to be less happy just when happiness is within reach. PMID:21517168
Full Text Available This paper seeks to explore through interviews the vocabularies of happiness that interviewees invoke in face-to-face interactions to account for their happiness or lack thereof and, especially, for the (unhappiness of others. In other words, how do respondents present their own or others’ happiness – be they close or distant acquaintances, or people in general, in an interview conversation? Also, what understanding of others do these accounts make visible? This work embraces a discursive psychological (DP perspective, focusing on how different versions of happiness are being put together by respondents presenting themselves as competent and credible individuals, while at the same time positioning themselves in a moral order of happiness.
de Groot, Jasper H B; Smeets, Monique A M; Rowson, Matt J; Bulsing, Patricia J; Blonk, Cor G; Wilkinson, Joy E; Semin, Gün R
It is well known that feelings of happiness transfer between individuals through mimicry induced by vision and hearing. The evidence is inconclusive, however, as to whether happiness can be communicated through the sense of smell via chemosignals. As chemosignals are a known medium for transferring negative emotions from a sender to a receiver, we examined whether chemosignals are also involved in the transmission of positive emotions. Positive emotions are important for overall well-being and yet relatively neglected in research on chemosignaling, arguably because of the stronger survival benefits linked with negative emotions. We observed that exposure to body odor collected from senders of chemosignals in a happy state induced a facial expression and perceptual-processing style indicative of happiness in the receivers of those signals. Our findings suggest that not only negative affect but also a positive state (happiness) can be transferred by means of odors. © The Author(s) 2015.
Full Text Available One of the main goals of work and organisational psychology is to promote the well-being and performance of employees. However, the different authors do not agree on the fundamental concept of happiness. The objectives of this paper are to present the enormous contribution of positive psychology and philosophy to the subject of happiness and its influence on labour and productivity, to review several scholars in this field, to highlight the differences among them, and, especially, to find a consensus on the fundamentals of happiness. In fact, the major difference among all the contributions is that there is no unanimity on the fundamental concept of happiness. Whereas some authors see happiness as “pleasure”, others prefer the concept of happiness as a mixture of “pleasure”, “engagement” and “meaning”, avoiding the definition of happiness, and hiding it behind the concept of well-being. However, if a consensus were reached, it would represent a concept that could be better managed from the psychological perspective
Stearns, Peter N
In the 18th century, the Enlightenment ushered in the notion that happiness was the attainment of a worthy life. Since then the pursuit of happiness has spread to every aspect of behavior, from religion and politics to work and parenting. Today the happiness imperative creates pressures that, paradoxically, can make us miserable. Sadness is often mistaken for a pathology. Understanding the cultural commitment to good cheer as an artifact of modern history, not as an inherent feature of the human condition, opens new opportunities for understanding key facets of our social and personal experience.
Oswald, Andrew J.; Proto, Eugenio; Sgroi, Daniel
Some firms say they care about the happiness and ‘well-being’ of their employees. But are such\\ud claims hype? Or might they be scientific good sense? This study provides evidence that happiness\\ud makes people more productive. First, we examine fundamental real-world shocks (bereavement and\\ud family illness) imposed by Nature. We show that lower happiness is associated with lower\\ud productivity. Second, within the laboratory, we design two randomized controlled trials. Some\\ud individuals ...
Boehm, Julia K.; Lyubomirsky, Sonja
Past research has demonstrated a relationship between happiness and workplace success. For example, compared with their less happy peers, happy people earn more money, display superior performance, and perform more helpful acts. Researchers have often assumed that an employee is happy and satisfied because he or she is successful. In this article,…
Bjerrum, Lars; Gahrn-Hansen, Bente; Kolmos, Hans Jørn
doctors and patients in primary care led to a considerable decrease in antibiotic prescribing. Teaching of hospital doctors, combined with a restriction in the choice of antibiotics, resulted in a decrease in multidrug-resistant strains. A concerted effort is needed to curb the growing resistance problem.......A prerequisite for rational antibiotic treatment is the suspicion that the disease is caused by bacteria and that treatment will reduce symptoms and complications. In primary health care most infections are caused by bacteria. The European project HAPPY AUDIT found that an intervention targeting...
Kagu-Euroopa, Balti- ja Põhjamaade kunstnikke ühendav kunstiprojekt "Happy Together" Tallinna Kunstihoones 29.01.-01.03. 2009. a. Kuraatorid Mika Hannula, Minna Henriksson. Eestist osalevad Villu Jaanisoo ja Kristina Norman
This song (sung to the tune of Happy Birthday) encourages kids to wash their hands with soap and water to keep germs away. The song is sung twice through, the recommended length of time to wash hands. Sing along!
Woo, P Ym; Wong, H T; Pu, J Ks; Wong, W K; Wong, L Yw; Lee, M Wy; Yam, K Y; Lui, W M; Poon, W S
To determine the frequency of primary ventriculoperitoneal shunt infection among patients treated at neurosurgical centres of the Hospital Authority and to identify underlying risk factors. This multicentre historical cohort study included consecutive patients who underwent primary ventriculoperitoneal shunting at a Hospital Authority neurosurgery centre from 1 January 2009 to 31 December 2011. The primary endpoint was shunt infection, defined as: (1) the presence of cerebrospinal fluid or shunt hardware culture that yielded the pathogenic micro-organism with associated compatible symptoms and signs of central nervous system infection or shunt malfunction; or (2) surgical incision site infection requiring shunt reinsertion (even in the absence of positive culture); or (3) intraperitoneal pseudocyst formation (even in the absence of positive culture). Secondary endpoints were shunt malfunction, defined as unsatisfactory cerebrospinal fluid drainage that required shunt reinsertion, and 30-day mortality. A primary ventriculoperitoneal shunt was inserted in 538 patients during the study period. The mean age of patients was 48 years (range, 13-88 years) with a male-to-female ratio of 1:1. Aneurysmal subarachnoid haemorrhage was the most common aetiology (n=169, 31%) followed by intracranial tumour (n=164, 30%), central nervous system infection (n=42, 8%), and traumatic brain injury (n=27, 5%). The mean operating time was 75 (standard deviation, 29) minutes. Shunt reinsertion and infection rates were 16% (n=87) and 7% (n=36), respectively. The most common cause for shunt reinsertion was malfunction followed by shunt infection. Independent predictors for shunt infection were: traumatic brain injury (adjusted odds ratio=6.2; 95% confidence interval, 2.3-16.8), emergency shunting (2.3; 1.0-5.1), and prophylactic vancomycin as the sole antibiotic (3.4; 1.1-11.0). The 30-day all-cause mortality was 6% and none were directly procedure-related. This is the first Hong Kong
Bjerrum, Lars; Munck, Anders; Gahrn-Hansen, Bente
ABSTRACT: BACKGROUND: Excessive use of antibiotics is worldwide the most important reason for development of antimicrobial resistance. As antibiotic resistance may spread across borders, high prevalence countries may serve as a source of bacterial resistance for countries with a low prevalence...... with RTIs may lead to a marked reduction in antibiotic prescribing. The pragmatic before-after design used may suffer from some limitations and the reduction in antibiotic prescribing could be influenced by factors not related to the intervention....
Malmir, Maryam; Khanahmadi, Mohammad; Farhud, Dariush
Happiness is a drive and constructive force of life. A person feels wellbeing under different effective factors. Religious dogmatism that has an influence on the entire world is one of the depreciatory factors of happiness or wellbeing. The current study decided to analyze the relation between dogmatism and wellbeing, and according to a model, answer the following question: how does religious dogmatism decrease wellbeing? This study is a correlation research. Population of study includes all people with 30-50 yr old who live in Tehran, Iran, in 2015. Among all, 180 subjects were selected as in access sample. The Oxford happiness questionnaire and Rokeach dogmatism scale were used. Data were analyzed by Pearson correlation test. There is a significant negative correlation between dogmatism and happiness (α=0.05). Dogmatism is one of the factors that have a negative effect on wellbeing. Religious dogmatism is the most dangerous factor against wellbeing. Dogmatic individuals have an inflexible cognitive system that emerges as a stable personality trait and decreases their adjustment with environment. Affective well-being and cognitive wellbeing are affected by individual adjustment. Therefore, in dogmatic individuals with low adjustment, the decrease of affective well-being and cognitive wellbeing is inevitable. This process will result in decrease of happiness and increase of aggression.
Klamut, Marian Kazimierz
The human mind is capable of creating an internal world--the psychic sphere--including the phenomena characteristic of human nature, such as selfconsciousness, conscious experiences, conceptual thinking, symbolic language, dreams, art, creation of culture, sense of values, interest in the distant past and care about the distant future. According to the exceptionally concordant opinions of the sages and scholars of the East and the West it is just within this internal world that human happiness dwells. Happiness is a state of the spirit which consists in: internal peace, satisfaction with one's life, the joy of life, benevolence and cordiality towards oneself and towards others; sensitivity to the beauty of nature, culture and art; harmonious co-existence with the surroundings. The achievement and experiencing of the states of thus understood happiness depend mainly on ourselves and, similarly to the project of health promotion, require knowledge, willingness and possibilities. Happiness Promotion denotes the commendation and popularizing of a certain definite way of thinking and acting--showing the road which leads to the frequent experiencing of happy moments.
Full Text Available Happiness is rising on the political agenda and this calls for measures of how well nations perform in creating great happiness for a great number, analogous to measures of success in creating wealth, such as GDP. Happiness is defined as subjective enjoyment of one’s life as-a-whole and this can be measured using self-reports. Question on happiness are currently used in large scale surveys of the general population in nations. As a result we have now comparable data on happiness in 144 contemporary nations and time-series of 25 years and longer on 11 developed nations. These data can be aggregated in different ways: If the aim is simply greater happiness for a greater number of citizens, Average happiness (AH is an appropriate measure. If the focus is on enduring happiness, it is better to combine average happiness with longevity in an index of Happy Life Years (HLY. If the aim is to reduce disparity among citizens a relevant indicator is the Inequality of Happiness (IH in the nations as measured with the standard deviation. Average and dispersion can also be combined in an index of Inequality-Adjusted Happiness (IAH. Comparison across nations shows sizable differences on all these measures of gross national happiness and these differences correspond with societal characteristics that can be influenced by policy makers, such as freedom and justice. Comparison over time shows major improvement during the last decade.
Devettere, R J
Most contemporary accounts of clinical ethics do not explain why clinicians should be ethical. Those few that do attempt an explanation usually claim that clinicians should be ethical because ethical behavior provides an important good for the patient--better care. Both these approaches ignore the customary traditional reason for being ethical, namely, the good of the moral agent. This good was commonly called 'happiness'. The following article shows how the personal happiness of the moral agent provided a major reason for being ethical in the ancient philosophical and biblical traditions and how it continues to play a role in the more modern rights-based, Kantian and utilitarian theories. This history suggests that the personal happiness of the clinician, rightly understood, is a legitimate and important goal of clinical ethics.
van Praag, B.M.S.; Ferrer-i-Carbonell, A.
This paper deals with the concept of happiness in economics. Of late there has come into life a branch of happiness economics and it is this field that will be our concern. Actually, not only economists are interested in quantifications of happiness but also researchers in other disciplines. Notably
This paper is to review what is happy death from the perspective of happiness education. To discuss this study logically, four research questions are addressed. First, what is the concept of human death? Second, what are life and death from the Eastern and the Western religious viewpoints? Third, what is happy death in terms of happiness…
R. Veenhoven (Ruut)
textabstractHappiness is rising on the political agenda and this calls for measures of how well nations perform in creating great happiness for a great number, analogous to measures of success in creating wealth, such as GDP. Happiness is defined as subjective enjoyment of one’s life as-a-whole and
Ip, Po Keung
Discourses on Chinese folk happiness are often based on anecdotal narratives or qualitative analysis. Two traditional concepts of happiness popular in Chinese culture are introduced. The paper constructs a concept of Chinese folk happiness on basis of the findings of a scientific survey on the Taiwanese people regarding their concepts of…
Prins, Henrieke A B; Mugo, Peter; Wahome, Elizabeth; Mwashigadi, Grace; Thiong'o, Alexander; Smith, Adrian; Sanders, Eduard J; Graham, Susan M
Fever is a common complaint in HIV-1 infected adults and may be a presenting sign of acute HIV-1 infection (AHI). We investigated the extent to which HIV-1 infection was considered in the diagnostic evaluation of febrile adults in sub-Saharan Africa (SSA) through a systematic review of published literature and guidelines in the period 2003-2014. We also performed a detailed audit of current practice for the evaluation of febrile young adults in coastal Kenya. Our review identified 43 studies investigating the aetiology of fever in adult outpatients in SSA. While the guidelines identified recommend testing for HIV-1 infection, none mentioned AHI. In our audit of current practice at nine health facilities, only 189 out of 1173 (16.1%) patients, aged 18-29 years, were tested for HIV-1. In a detailed record review, only 2 out of 39 (5.1%) young adults seeking care for fever were tested for HIV-1, and the possibility of AHI was not mentioned. Available literature on adult outpatients presenting with fever is heavily focused on diagnosing malaria and guidelines are poorly defined in terms of evaluating aetiologies other than malaria. Current practice in coastal Kenya shows poor uptake of provider-initiated HIV-1 testing and AHI is not currently considered in the differential diagnosis. © The Author 2014. Published by Oxford University Press on behalf of Royal Society of Tropical Medicine and Hygiene.
Deshpande, P V; Jones, K V
To assess the outcome of imaging investigations carried out in children with urinary tract infection (UTI), to compare the investigations with national guidelines, and to assess the impact on management. Retrospective review of inpatients and outpatients, aged 0-12 years, referred to the University Hospital of Wales Healthcare Trust between February 1997 and January 1998 with UTI. All children without bacterial evidence of UTI and children previously investigated for antenatal urological anomalies, major congenital anomalies, or UTI were excluded. A total of 164 children (51 boys, 113 girls) were included. Thirteen of 56 infants (23%) and 82/108 older children (76%) were diagnosed at home over one year. The prevalence of dilatation on ultrasound was 8%, renal scarring on dimercaptosuccinic acid (DMSA) scan was 11%, and vesicoureteric reflux (VUR) was 34% when investigations were carried out following guidelines published by the Royal College of Physicians. In children aged 1-6 years, the prevalence of scarring was 1/54 (2%) in those treated at home and 6/18 (33%) in inpatients. The low yield of positive results and lack of evidence of impact on management indicate that DMSA scanning, with all the implications of isotope exposure, intravenous injection, staff time, psychological trauma, and expense, could be omitted in children over 1 year with first simple UTI not sufficiently ill to be admitted to hospital. The low rate of detection of UTI in primary care in infants may represent under diagnosis.
Whillans, Ashley; Dunn, Elizabeth; Smeets, Paul M.; Bekkers, R.H.F.P.; Norton, M.I.
Around the world, increases in wealth have produced an unintended consequence: a rising sense of time scarcity. We provide evidence that using money to buy time can provide a buffer against this time famine, thereby promoting happiness. Using large, diverse samples from the United States, Canada,
R. Veenhoven (Ruut)
textabstractABSTRACT The World Database of Happiness is an ongoing register of research on subjective appreciation of life. Its purpose is to make the wealth of scattered findings accessible, and to create a basis for further meta-analytic studies. The database involves four sections:
R. Veenhoven (Ruut)
textabstractHedonism is a way of life, characterised by openness to pleasurable experience. There are many qualms about hedonism. It is rejected on moral grounds and said to be detrimental to long-term happiness. Several mechanisms for this 'paradox of hedonism' have been suggested and telling
Ye, Dezhu; Ng, Yew-Kwang; Lian, Yujun
Culture is an important factor affecting happiness. This paper examines the predictive power of cultural factors on the cross-country differences in happiness and explores how different dimensions of cultural indices differ in their effects on happiness. Our empirical results show that the global leadership and organizational behavior effectiveness nine culture indices are all significantly related with happiness. Out of these nine indices, power distance (PDI) and gender egalitarianism (GEI) play the most important and stable role in determining subjective well-being (SWB). We further examine the relative importance of the various variables in contributing to the R-squared of the regression. The results show that PDI is the most important, accounting for 50 % of the contributions to R-squared of all variables, or equalling the combined contributions of income, population density and four other traditional variables. The contribution of GEI is 37.1 %, also well surpassing other variables. Our results remain robust even taking account of the different data for culture and SWB.
van der Meer, P.H.; Wielers, R.J.J.
This article answers the question what makes workers happy? It does so by combining insights from micro-economics, sociology and psychology. Basis is the standard utility function of a worker that includes income and hours of work and is elaborated with job characteristics. In this way it is
Markussen, Thomas; Fibæk, Maria; Tarp, Finn
-employment in farming on perceived autonomy, competence and relatedness. The results suggest that economic transformation is associated with a psychological cost, which may contribute to explaining earnings gaps between sectors and types of employment. We also investigate other determinants of happiness...
Fierro-Arias, Leonel; Simón-Díaz, Pilar; Ponce-Olivera, Rosa María; Arenas-Guzmán, Roberto
To assess the level of happiness and satisfaction in the life and medical practice of dermatologists in Mexico. A descriptive study (online survey) was conducted focused on practicing dermatologists in our country. Questions included demographic characteristics, the Pemberton happiness index (with local validation) and questions that assessed the degree of personal satisfaction. Descriptive statistics were used to obtain the central tendency and dispersion. Measures of central tendency and dispersion were performed; to compare categorical variables, contingency tables for chi-square test were used and when comparing quantitative variables with normal distribution, Student’s t t-test was used. 219 surveys were included, 72.6% female and 27.4% male, with an average age of 45.6 and an average of 16 years of medical practice. Most of them (64.8%) graduate from Mexico City; 93% were very satisfied with the specialty and 98.6% of them would choose the same once again, the most important reason is to encompass medical and surgical areas. The level of happiness by using the Pemberton scale was “high” (mode: 9.11; standard deviation: 1.73). This first study in Latin America on this subject in dermatologists showed high levels of satisfaction and happiness in both professional and personal areas. Copyright: © 2018 SecretarÍa de Salud
Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.
This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in
Schmidt, Louis A; Fortier, Paz; Lahat, Ayelet; Tang, Alva; Mathewson, Karen J; Saigal, Saroj; Boyle, Michael H; Van Lieshout, Ryan J
Being born at an extremely low birth weight (ELBW; programming hypotheses. Interfacing prenatal programming and differential susceptibility hypotheses, we tested whether individuals with ELBW in different childhood rearing environments showed different attention biases to positive and negative facial emotions in adulthood. Using the oldest known, prospectively followed cohort of ELBW survivors, we found that relative to normal birth weight controls (NBW; >2,500 grams), ELBW survivors displayed the highest and lowest attention bias to happy faces at age 30-35, depending on whether their total family income at age 8 was relatively low (environmental match) or high (environmental mismatch), respectively. This bias to happy faces was associated with a reduced likelihood of emotional problems. Findings suggest that differential susceptibility to positive emotions may be prenatally programmed, with effects lasting into adulthood. We discuss implications for integrating prenatal programming and differential susceptibility hypotheses, and the developmental origins of postnatal plasticity and resilience. © 2017 Wiley Periodicals, Inc.
Whillans, Ashley V; Dunn, Elizabeth W; Smeets, Paul; Bekkers, Rene; Norton, Michael I
Around the world, increases in wealth have produced an unintended consequence: a rising sense of time scarcity. We provide evidence that using money to buy time can provide a buffer against this time famine, thereby promoting happiness. Using large, diverse samples from the United States, Canada, Denmark, and The Netherlands ( n = 6,271), we show that individuals who spend money on time-saving services report greater life satisfaction. A field experiment provides causal evidence that working adults report greater happiness after spending money on a time-saving purchase than on a material purchase. Together, these results suggest that using money to buy time can protect people from the detrimental effects of time pressure on life satisfaction.
This song (sung to the tune of Happy Birthday) encourages kids to wash their hands with soap and water to keep germs away. The song is sung twice through, the recommended length of time to wash hands. Sing along! Created: 2/25/2010 by National Center for Preparedness, Detection, and Control of Infectious Diseases (NCPDCID), Division of Global Migration and Quarantine (DGMQ). Date Released: 2/25/2010.
Rehdanz, Katrin [Centre for Marine and Climate Research, Hamburg University, Hamburg (Germany); Maddison, David [Department of Economics, University of Southern Denmark, Odense (Denmark)
Climate is an important input to many human activities. Climate affects heating and cooling requirements, health, clothing and nutritional needs as well as recreational activities. As such, it is to be expected that individuals will have a preference for particular types of climate. This paper analyses a panel of 67 countries attempting to explain differences in self-reported levels of happiness by reference to, amongst other things, temperature and precipitation. Various indices are used for each of these variables, including means, extremes and the number of hot, cold, wet and dry months. Using a panel-corrected least squares approach, the paper demonstrates that, even when controlling for a range of other factors, climate variables have a highly significant effect on country-wide self-reported levels of happiness. On the basis of these results, it is determined that differential patterns of anthropogenically induced climate change might alter dramatically the distribution of happiness between nations, with some countries moving towards a preferred climate and others moving further away. We find that high-latitude countries included in our dataset might benefit from temperature changes. Countries already characterized by very high summer temperatures would most likely suffer losses from climate change.
Rehdanz, Katrin; Maddison, David
Climate is an important input to many human activities. Climate affects heating and cooling requirements, health, clothing and nutritional needs as well as recreational activities. As such, it is to be expected that individuals will have a preference for particular types of climate. This paper analyses a panel of 67 countries attempting to explain differences in self-reported levels of happiness by reference to, amongst other things, temperature and precipitation. Various indices are used for each of these variables, including means, extremes and the number of hot, cold, wet and dry months. Using a panel-corrected least squares approach, the paper demonstrates that, even when controlling for a range of other factors, climate variables have a highly significant effect on country-wide self-reported levels of happiness. On the basis of these results, it is determined that differential patterns of anthropogenically induced climate change might alter dramatically the distribution of happiness between nations, with some countries moving towards a preferred climate and others moving further away. We find that high-latitude countries included in our dataset might benefit from temperature changes. Countries already characterized by very high summer temperatures would most likely suffer losses from climate change
Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.
Wenas, Annabelle; Sjahputri, Smita; Takwin, Bagus; Primaldhi, Alfindra; Muhamad, Roby
The ability to know emotional states for large number of people is important, for example, to ensure the effectiveness of public policies. In this study, we propose a measure of happiness that can be used in large scale population that is based on the analysis of Indonesian language lexicons. Here, we incorporate human assessment of Indonesian words, then quantify happiness on large-scale of texts gathered from twitter conversations. We used two psychological constructs to measure happiness: valence and arousal. We found that Indonesian words have tendency towards positive emotions. We also identified several happiness patterns during days of the week, hours of the day, and selected conversation topics.
Glenn, Norval D.; Weaver, Charles N.
Data from six U.S. national surveys compared the estimated contributions to global happiness and marital happiness and satisfaction with each of seven aspects of life, ranging from work to friendships. Findings indicated that Americans depend very heavily on their marriages for their psychological well-being. (Author)
Sustainable happiness is "happiness that contributes to individual, community and/or global well-being without exploiting other people, the environment or future generations" (O'Brien, 2010a, n.p.). It underscores the interrelationship between human flourishing and ecological resilience. At the national and international levels,…
Paiva, Bianca Sakamoto Ribeiro; de Camargos, Mayara Goulart; Demarzo, Marcelo Marcos Piva; Hervás, Gonzalo; Vázquez, Carmelo; Paiva, Carlos Eduardo
Abstract The Pemberton Happiness Index (PHI) is a recently developed integrative measure of well-being that includes components of hedonic, eudaimonic, social, and experienced well-being. The PHI has been validated in several languages, but not in Portuguese. Our aim was to cross-culturally adapt the Universal Portuguese version of the PHI and to assess its psychometric properties in a sample of the Brazilian population using online surveys. An expert committee evaluated 2 versions of the PHI previously translated into Portuguese by the original authors using a standardized form for assessment of semantic/idiomatic, cultural, and conceptual equivalence. A pretesting was conducted employing cognitive debriefing methods. In sequence, the expert committee evaluated all the documents and reached a final Universal Portuguese PHI version. For the evaluation of the psychometric properties, the data were collected using online surveys in a cross-sectional study. The study population included healthcare professionals and users of the social network site Facebook from several Brazilian geographic areas. In addition to the PHI, participants completed the Satisfaction with Life Scale (SWLS), Diener and Emmons’ Positive and Negative Experience Scale (PNES), Psychological Well-being Scale (PWS), and the Subjective Happiness Scale (SHS). Internal consistency, convergent validity, known-group validity, and test–retest reliability were evaluated. Satisfaction with the previous day was correlated with the 10 items assessing experienced well-being using the Cramer V test. Additionally, a cut-off value of PHI to identify a “happy individual” was defined using receiver-operating characteristic (ROC) curve methodology. Data from 1035 Brazilian participants were analyzed (health professionals = 180; Facebook users = 855). Regarding reliability results, the internal consistency (Cronbach alpha = 0.890 and 0.914) and test–retest (intraclass correlation coefficient = 0.814) were
Aassve, Arnstein; Goisis, Alice; Sironi, Maria
Using happiness as a well-being measure and comparative data from the European social survey we focus in this paper on the link between happiness and childbearing across European countries. The analysis motivates from the recent lows in fertility in many European countries and that economic wellbeing measures are problematic when considering…
Since at least the enactment of No Child Left Behind in 2002, standardized test scores have served as the primary measures of public school effectiveness. Yet, such scores fail to measure the ultimate goal of education: maximizing happiness. This exploratory analysis assesses nation level associations between test scores and happiness, controlling…
Gray, Rossarin Soottipong; Rukumnuaykit, Pungpond; Kittisuksathit, Sirinan; Thongthai, Varachai
This study, based on data collected in 2005 from Chai Nat province, examines the level of happiness of the Thai elderly population and its relationship to various external and internal factors. It was found that mean happiness was slightly above a feeling of "neutral." According to multiple regression analyses, external factors including economic hardship, living arrangements, functional ability, perceived social environment, and consumerism significantly influence the level of happiness. The strongest predictor of happiness is, however, the internal factor-that is, a feeling of relative poverty when compared to their neighbors. Controlling for demographic and all external factors, the respondents who do not feel poor show the highest level of happiness compared to those who feel as poor as or poorer than their neighbors. This is self-interpreted as a feeling of contentment with what one has, which has been influenced by Thai culture, which is pervaded by Buddhism.
Thomeer, Mieke Beth; Reczek, Corinne
We used logistic regression on nationally representative data (General Social Survey, N = 10,668 and N = 6680) to examine how sexual minority status related to happiness. We considered two central dimensions of sexual minority status-sexual behavior and sexual identity. We distinguished between same-sex, both-sex, and different-sex-oriented participants. Because individuals transition between sexual behavior categories over the life course (e.g., from both-sex partners to only same-sex partners) and changes in sexual minority status have theoretical associations with well-being, we also tested the associations of transitions with happiness. Results showed that identifying as bisexual, gay, or lesbian, having both male and female partners since age 18, or transitioning to only different-sex partners was negatively related to happiness. Those with only same-sex partners since age 18 or in the past 5 years had similar levels of happiness as those with only different-sex partners since age 18. Additional tests showed that the majority of these happiness differences became non-significant when economic and social resources were included, indicating that the lower happiness was a product of structural and societal forces. Our findings clearly and robustly underscored the importance of taking a multi-faceted approach to understanding sexuality and well-being, demonstrating that not all sexual minority groups experience disadvantaged happiness. Our study calls for more attention to positive aspects of well-being such as happiness in examinations of sexual minorities and suggests that positive psychology and other happiness subfields should consider the role of sexual minority status in shaping happiness.
Thomeer, Mieke Beth; Reczek, Corinne
We used logistic regression on nationally representative data (General Social Survey, N = 10,668 and N = 6,680) to examine how sexual minority status related to happiness. We considered two central dimensions of sexual minority status—sexual behavior and sexual identity. We distinguished between same-sex, both-sex, and different-sex oriented participants. Because individuals transition between sexual behavior categories over the life course (e.g., from both-sex partners to only same-sex partners) and changes in sexual minority status have theoretical associations with well-being, we also tested the effects of transitions on happiness. Results showed that identifying as bisexual, gay, or lesbian, having both male and female partners since age 18, or transitioning to only different-sex partners was negatively related to happiness. Those with only same-sex partners since age 18 or in the past five years had similar levels of happiness as those with only different-sex partners since age 18. Additional tests showed that the majority of these happiness differences became non-significant when economic and social resources were included, indicating that the lower happiness was a product of structural and societal forces. Our findings clearly and robustly underscored the importance of taking a multi-faceted approach to understanding sexuality and well-being, demonstrating that not all sexual minority groups experience disadvantaged happiness. Our study calls for more attention to positive aspects of well-being such as happiness in examinations of sexual minorities and suggests that positive psychology and other happiness subfields should consider the role of sexual minority status in shaping happiness. PMID:27102605
Early in the new year, the Staff Association wishes you and your loved ones its best wishes for a happy and healthy New Year 2018, as well as individual and collective success. May it be filled with satisfaction in both your professional and private life. A Difficult start The results of the election of the new Staff Council were published on 20th November 2017 in Echo N° 281. The process of renewing the Staff Council proceeded very well: candidates in numbers, from all departments, ranks and categories (staff, fellows and associates); and the turnout rate in this election is up compared to previous elections ... something to be celebrated and congratulated. In accordance with the statutes of the Staff Association, the new Staff Council shall, at its first meeting, elect an Executive Committee comprising a “Bureau” with four statutory posts: President, Vice-President, Secretary and Treasurer. However, while the composition of the Executive Committee was easily established...
Klausen, Søren Harnow
I argue that happiness is an exclusively categorical mental state. Daniel Haybron’s inclusion of dispositions into his emotional state theory rests of a confusion of constituents of happiness in the narrow psychological sense with objects of prudential concern, to which obviously belong “mood...... propensities” and other dispositional states. I further argue that while it is probably correct to require of a constituent of happiness that it must in some sense be “deep” and belong to, or directly impact on, a persons’ self, the importance of depth may be overrated by the emotional state theory, which also...
This paper revisits the standard finding in individual-level studies that happiness leads to longevity. It does so in a cross-country time-series analysis in which the use of a random effects estimator controls for most relevant time-invariant factors. The findings suggest that happiness...... is negatively associated with longevity at the national level, and suggests a potential indirect transmission channel, as national happiness is negatively associated with public health expenditures. The paper concludes by discussing the implications of the results for public policy and future research....
Full Text Available It has been suggested that biological markers are associated with human happiness. We contribute to the empirical literature by examining the independent association between various aspects of biometric wellbeing measured in childhood and happiness in adulthood. Using Young Finns Study data (n = 1905 and nationally representative linked data we examine whether eight biomarkers measured in childhood (1980 are associated with happiness in adulthood (2001. Using linked data we account for a very rich set of confounders including age, sex, body size, family background, nutritional intake, physical activity, income, education and labour market experiences. We find that there is a negative relationship between triglycerides and subjective well-being but it is both gender- and age-specific and the relationship does not prevail using the later measurements (1983/1986 on triglycerides. In summary, we conclude that none of the eight biomarkers measured in childhood predict happiness robustly in adulthood.
Böckerman, Petri; Bryson, Alex; Viinikainen, Jutta; Hakulinen, Christian; Hintsanen, Mirka; Pehkonen, Jaakko; Viikari, Jorma; Raitakari, Olli
It has been suggested that biological markers are associated with human happiness. We contribute to the empirical literature by examining the independent association between various aspects of biometric wellbeing measured in childhood and happiness in adulthood. Using Young Finns Study data (n = 1905) and nationally representative linked data we examine whether eight biomarkers measured in childhood (1980) are associated with happiness in adulthood (2001). Using linked data we account for a very rich set of confounders including age, sex, body size, family background, nutritional intake, physical activity, income, education and labour market experiences. We find that there is a negative relationship between triglycerides and subjective well-being but it is both gender- and age-specific and the relationship does not prevail using the later measurements (1983/1986) on triglycerides. In summary, we conclude that none of the eight biomarkers measured in childhood predict happiness robustly in adulthood.
Thong, Ken Yan; Yadagiri, Mahender; Barnes, Dennis Joseph; Morris, David Stuart; Chowdhury, Tahseen Ahmad; Chuah, Ling Ling; Robinson, Anthony Michael; Bain, Stephen Charles; Adamson, Karen Ann; Ryder, Robert Elford John
Treatment of type 2 diabetes with sodium-glucose cotransporter 2 (SGLT2) inhibitors may result in genital fungal infections. We investigated possible risk factors for developing such infections among patients treated with the SGLT2 inhibitor dapagliflozin. The Association of British Clinical Diabetologists (ABCD) collected data on patients treated with dapagliflozin in routine clinical practice from 59 diabetes centres. We assessed possible associations of patient's age, diabetes duration, body mass index, glycated haemoglobin, renal function, patient sex, ethnicity and prior genital fungal infection, urinary tract infection, urinary incontinence or nocturia, with the occurrence of ≥1 genital fungal infection within 26 weeks of treatment. 1049 out of 1116 patients (476 women, 573 men) were analysed. Baseline characteristics were, mean±SD, age 56.7±10.2years, BMI 35.5±6.9kg/m 2 and HbA 1c 9.4±1.5%. Only patient sex (13.2% women vs 3.3% men) and prior history of genital fungal infection (21.6% vs 7.3%) were found to be associated with occurrence of genital fungal infections after dapagliflozin treatment, adjusted OR 4.22 [95%CI 2.48,7.19], Prisks of developing genital fungal infections with dapagliflozin treatment. Copyright © 2017 Primary Care Diabetes Europe. All rights reserved.
Full Text Available Older adults have been shown to describe their happiness as lower in arousal when compared to younger adults. In addition, older adults prefer low arousal positive emotions over high arousal positive emotions in their daily lives. We experimentally investigated whether or not changing a few words in the description of happiness could influence a person’s rating of their happiness. We randomly assigned 193 participants, aged 22-92 years, to one of three conditions (high arousal, low arousal, or control. In line with previous findings, we found that older participants rated their happiness lower when framed as high in arousal (i.e., ecstatic, to be bursting with positive emotions and rated their happiness higher when framed as low in arousal (i.e., satisfied, to have a life filled with positive emotions. Younger adults remained uninfluenced by the manipulation. Our study demonstrates that arousal is essential to understanding ratings of happiness, and gives support to the notion that there are age differences in the preference for arousal.
Full Text Available Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2: 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.
Hassan, I A; Critten, P; Isalska, B; Denning, D W
Fungal infection is increasingly recognised as an important cause of morbidity and mortality, especially in immunocompromised patients. Little information exists on laboratory services available and the methods used by general microbiology laboratories to diagnose these important infections. To investigate the services microbiology laboratories in northwest England provide towards the diagnosis and management of superficial and deep fungal infections. A questionnaire was sent to laboratories to get a holistic view of the support given to clinicians looking after patients with fungal infections. The aim was not to investigate details of each laboratory's standard operating procedures. The completed questionnaires, which formed the basis of this report, were returned by all 21 laboratories which were recruited. This study was conducted between March 2004 and September 2004. Services were provided to District General Hospitals and to six tertiary centres, including eight teaching hospitals by 16 laboratories. Their bed capacity was 250-1300 beds. Total specimens (including bacterial and viral) processed annually were 42 000-500,000 whereas fungal ones were 560-5400. In most microbiology laboratories of northwest England, clinicians were aware of the potential of fungal pathogens to cause infections especially in immunocompromised patients. Additional measures such as prolonged incubation of samples were introduced to improve fungal yield from patients at high risk. It is necessary to train and educate laboratory and medical staff about the role of serology and molecular methods in diagnosis and management of patients with fungal infection.
By critically reviewing Freud's views on happiness, and also those of Helene Deutsch, Bertram Lewin, Melanie Klein, and Heinz Kohut, the author evolves a complex and multilayered perspective on the phenomenon. He categorizes happiness into four related and occasionally overlapping varieties: pleasure-based happiness (elation), assertion-based happiness (joy), merger-based happiness (ecstasy), and fulfillment-based happiness (contentment). After entering some caveats and drawing from his clinical experience, the author then demonstrates the relevance of these ideas to the conduct of psychotherapy and psychoanalysis.
Lolekha, Rangsima; Boon-Yasidhi, Vitharon; Na-Nakorn, Yossawadee; Manaboriboon, Boonying; Vandepitte, Warunee Punpanich; Martin, Michael; Tarugsa, Jariya; Nuchanard, Wipada; Leowsrisook, Pimsiri; Lapphra, Ketwadee; Suntarattiwong, Piyarat; Thaineua, Vorapathu; Chokephaibulkit, Kulkanya
We developed an 18-month Happy Teen 2 (HT2) programme comprised of a one-day workshop, two half-day sessions, and three individual sessions to prepare HIV-infected youth for the transition from paediatric to adult HIV care services. We describe the programme and evaluate the change in youth's knowledge scores. We implemented the HT2 programme among HIV-infected Thai youth aged 14-22 years who were aware of their HIV status and receiving care at two hospitals in Bangkok (Siriraj Hospital, Queen Sirikit National Institute of Child Health [QSNICH]). Staff interviewed youth using a standardized questionnaire to assess HIV and health-related knowledge at baseline and at 12 and 18 months while they participated in the programme. We examined factors associated with a composite knowledge score ≥95% at month 18 using logistic regression. During March 2014-July 2016, 192 of 245 (78%) eligible youth were interviewed at baseline. Of these, 161 (84%) returned for interviews at 12 and 18 months. Among the 161 youth, the median age was 17 years, 74 (46%) were female, and 99% were receiving antiretroviral treatment. The median composite score was 45% at baseline and increased to 82% at 12 months and 95% at 18 months ( P 95% was associated with education level >high school (aOR: 2.15, 95%CI, 1.03-4.48) and receipt care at QSNICH (aOR: 2.43, 95%CI, 1.18-4.98). Youth whose mother and father had died were less likely to have score ≥95% (aOR: 0.22, 95%CI, 0.07-0.67) than those with living parents. Knowledge useful for a successful transition from paediatric to adult HIV care increased among youth participating in the HT2 programme. Youth follow-up will continue to assess the impact of improved knowledge on outcomes following the transition to adult care services.
محمد أحمد حسن الأفندي
Full Text Available This study investigated the characteristics of happiness function in an Islamic economy framework. It analyzed the nature and trend of the link between economic growth, equal distribution and level of human happiness. These interrelated concepts form the essence of this study problem. The study assumed four main possible tracks for the happiness function in an Islamic economy, which ultimately emphasized the wider concept of happiness that includes faith and moral values. It indicates that people’s happiness increases with the increase of material and non material resources. However, happiness increases even if material resources decline. That is a case which reflects impact of faith and moral values on people’s happiness. The study indicated the importance of conducting empirical and field studies to examine the effect of material and non- material potentials on happiness. Keywords: Happiness function, Material resources for Happiness, Nonmaterial resources for happiness, Economic growth, Equal distribution.
their internal auditing function in the areas of professional excellence, quality of service and Students and teachers Media Internal Audit Service Navbar Toggle Home About the Staff Risk Assessment and Planning Internal Audit Process Search for Search Home The mission of the Fermilab Internal Audit Service
Goodin, James Ronald (Ronnie)
Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.
Shaw, C D
Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...
Research on happiness casts doubt on the notion that increases in income generally bring greater happiness. This finding can be taken to imply that economic migration might fail to result in increased happiness for the migrants: migration as a means of increasing one's income might be no more effective in raising happiness than other means of…
Research on Happiness can inform welfare choices and policies an dhelp to promote job creation, social inclusion and to some degree a higher level of equality. The book embraces the relationship between happiness, social policy and welfare state analysis.......Research on Happiness can inform welfare choices and policies an dhelp to promote job creation, social inclusion and to some degree a higher level of equality. The book embraces the relationship between happiness, social policy and welfare state analysis....
Yulius Jogi Cristiawan
Full Text Available The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article. Abstract in Bahasa Indonesia : Audit atas Laporan Keuangan (Financial Audit bertujuan untuk memberikan pendapat apakah laporan keuangan suatu entitas menyajikan sejara wajar atau tidak posisi keuangan, hasil operasi dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum. Disini jelas terlihat bahwa fokus audit adalah laporan keuangan. Auditor lupa bahwa laporan keuangan merupakan suatu laporan transaksi bisnis perusahaan yang telah mengalami proses akuntansi (dengan suatu asumsi-asumsi tertentu sehingga menjadi laporan keuangan. Selama proses akuntansi tersebut suatu transaksi bisnis kadang mengalami distorsi informasi. Contoh: suatu persediaan barang jadi yang secara fisik masih baik akan dilaporkan di dalam laporan keuangan sebesar cost-nya, tetapi kalau secara bisnis bisa dibuktikan bahwa atas barang tersebut pesaing bisa menjual barang dengan harga lebih murah atau telah ada barang pengganti maka atas barang tersebut harus disesuaikan
Duncan, Roderick; Tilbrook, Kerry; Krivokapic-Skoko, Branka
Happiness research is a rapidly-growing area in social psychology and has emphasised the link between happiness and workplace productivity and creativity for knowledge workers. Recent articles in this journal have raised concerns about the level of happiness and engagement of Australian academics with their work, however there is little research…
The purpose of this paper is to discuss relations between happiness and ethical values in higher education, focusing on the need for the university to pursue happiness and ethical values. To examine the paper logically, four research questions are addressed. First, what are general concepts of happiness and ethical values? Second, why higher…
Cunado, Juncal; de Gracia, Fernando Perez
In this paper we study the impact of education on happiness in Spain using individual-level data from the European Social Survey, by means of estimating Ordinal Logit Models. We find both direct and indirect effects of education on happiness. First, we find an indirect effect of education on happiness through income and labour status. That is, we…
Gandelman, Nestor; Porzecanski, Rafael
We compute the Gini indexes for income, happiness and various simulated utility levels. Due to decreasing marginal utility of income, happiness inequality should be lower than income inequality. We find that happiness inequality is about half that of income inequality. To compute the utility levels we need to assume values for a key parameter that…
Hansen, Malene Plejdrup; Bjerrum, Lars; Gahrn-Hansen, Bente
Background: In 2008, a set of 41 quality indicators for antibiotic treatment of respiratory tract infections (RTIs) in general practice were developed in an international setting as part of the European project HAPPY AUDIT. Objectives: To investigate Danish general practitioners' (GPs') assessment...... of a set of internationally developed quality indicators and to explore if there is an association between the GPs' assessment of the indicators and their practice characteristics as well as their antibiotic prescription pattern. Methods: A total of 102 Danish GPs were invited to assess the 41 quality...
Ford, Brett Q.; Shallcross, Amanda J.; Mauss, Iris B.; Floerke, Victoria A.; Gruber, June
Culture shapes the emotions people feel and want to feel. In Western cultures, happiness is an emotion that many people want to feel. Although experiencing happiness is associated with increased well-being and psychological health, recent evidence suggests wanting to feel happy to an extreme degree, or, highly valuing happiness, leads to decreased well-being. To examine whether these effects of valuing happiness might extend to clinical outcomes, we examined the hypothesis that depression is ...
Ozkara San, Eda
The purpose of this analysis is to examine and clarify the concept of nurses' happiness (NH), understand the different uses of the concept, explore the conditions that foster it, and consider the consequences of NH, including the phenomena that emerge as a result of NH occurrence. The author utilizes Walker and Avant's eight-stage concept analysis. Computer and manual searches were conducted of articles in the English language addressing NH from 1990 to present. EBSCO and PubMed are the electronic databases used to access literature for this paper. For both databases, the researcher has examined this new term by splitting the term nurses' happiness into its two root words, namely nurses and happiness. An inductive analysis of articles produced descriptive themes. Definitions of happiness and NH are analyzed. Antecedents, attributes, and consequences of NH are described. Model, borderline, contrary, and related cases for NH are also identified. This concept analysis helps in the understanding of the definition of NH, the attributes that contribute to the occurrence of NH in clinical practice, as well as the consequences of NH, and how it should be measured from a nursing perspective. Ozkara San. © 2014 Wiley Periodicals, Inc.
Andreea Mihaela STROE
Full Text Available Consumers are described by economists as rational people when making a decision and when interacting with different types of framing problems. Theories explaining rational "consumer's rational behaviour" , assume that emotions can be controlled and even ignored so people be able to behave in a rational manner. An important issue was to establish the rational economic report between resources and needs and finding ways to optimize it. Rational consumer behaviour is considered to be one that ensures maximum consumer satisfaction with maximum efficiency at minimum cost. Each user asks himself at one point, if happiness is found in material goods and services. Economists would like that the consumers believe that in their attempt to explain buying behaviour. However, it is a matter of debate if psychological records tend to state otherwise. It is suggested that people buy goods and services hoping that they will substitute the factors that make them truly happy . It is debatable whether consumption is detrimental to human happiness and if the link between consumption and happiness extends to all buying experiences.
The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...
Oishi, Shigehiro; Graham, Jesse; Kesebir, Selin; Galinha, Iolanda Costa
We explored cultural and historical variations in concepts of happiness. First, we analyzed the definitions of happiness in dictionaries from 30 nations to understand cultural similarities and differences in happiness concepts. Second, we analyzed the definition of happiness in Webster's dictionaries from 1850 to the present day to understand historical changes in American English. Third, we coded the State of the Union addresses given by U.S. presidents from 1790 to 2010. Finally, we investigated the appearance of the phrases happy nation versus happy person in Google's Ngram Viewer from 1800 to 2008. Across cultures and time, happiness was most frequently defined as good luck and favorable external conditions. However, in American English, this definition was replaced by definitions focused on favorable internal feeling states. Our findings highlight the value of a historical perspective in the study of psychological concepts.
In Happiness, Tabensky equates the notion of happiness to Aristotelian eudaimonia. I shall claim that doing so amounts to equating two concepts that moderns cannot conceptually equate, namely, the good for a person and the good person or good life. In §2 I examine the way in which Tabensky deals...... with this issue and claim that his idea of happiness is as problematic for us moderns as is any translation of the notion of eudaimonia in terms of happiness. Naturally, if happiness understood as eudaimonia is ambiguous, so will be the notion of a desire for happiness, which we find at the core of Tabensky......'s whole project. In §3 I shall be concerned with another aspect of the desire for happiness; namely, its alleged self-justifying nature. I will attempt to undermine the idea that this desire is self-justifying by undermining the criterion on which Tabensky takes self-justifiability to rest, i.e. its...
We investigate the direct influence of solar activity (represented by sunspot numbers) on human happiness (represented by the Twitter-based Happiness Index). We construct four models controlling for various statistical and dynamic effects of the analyzed series. The final model gives promising results. First, there is a statistically significant negative influence of solar activity on happiness which holds even after controlling for the other factors. Second, the final model, which is still rather simple, explains around 75% of variance of the Happiness Index. Third, our control variables contribute significantly as well: happiness is higher in no sunspots days, happiness is strongly persistent, there are strong intra-week cycles and happiness peaks during holidays. Our results strongly contribute to the topical literature and they provide evidence of unique utility of the online data.
Sato, Wataru; Kochiyama, Takanori; Uono, Shota; Kubota, Yasutaka; Sawada, Reiko; Yoshimura, Sayaka; Toichi, Motomi
Happiness is a subjective experience that is an ultimate goal for humans. Psychological studies have shown that subjective happiness can be measured reliably and consists of emotional and cognitive components. However, the neural substrates of subjective happiness remain unclear. To investigate this issue, we used structural magnetic resonance imaging and questionnaires that assessed subjective happiness, the intensity of positive and negative emotional experiences, and purpose in life. We found a positive relationship between the subjective happiness score and gray matter volume in the right precuneus. Moreover, the same region showed an association with the combined positive and negative emotional intensity and purpose in life scores. Our findings suggest that the precuneus mediates subjective happiness by integrating the emotional and cognitive components of happiness.
The nasty PC virus turned twenty-five years this month. The very first computer virus ever was created in January 1986. Dubbed "©Brain", this virus was aiming to infect DOS-based PCs. While this instance was relatively harmless and their creators claim sincere intentions, the world has changed since then. Today's viruses and worms are malign and aim for making profit. They attack now everything connected to a network: Windows PCs, but also Linux PCs and Macs; iPhones and other mobile devices; directly the operating system, but also applications like Adobe Reader (PDF), Firefox, ... Thus, protect your computers from viruses and malware. Any unprotected computer connected to the Internet is likely to be infected within minutes! Keep your system up to date. Enable the regular automatic installation of updates/patches. If you can, use operating systems managed by CERN’s IT department; Use anti-virus software. The CERN anti-virus solution is even free for your home an...
Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)
This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.
A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)
Gustavo Piva GUAZZELLI
Full Text Available The pursuit of happiness is a desire that everyone has in life. The behavioral economics can help to identify constraints to achieve the true happiness. This study made an attempt to identify some possible determinants to explain the happiness of university professors in higher education institutions in the city of Passo Fundo/RS. Data were collected through questionnaires and analyzed using multiple regression models in seven different groups, classified into happiness by sex; happiness by marital status; happiness by age; happiness and money; happiness, sports and health; happiness, friendship, love relationships and sex life; and happiness, creativity and organization. The results show that money is not one of the major constraints to achieve happiness in this analysis group, that love relationships significantly increase the happiness of this study group, once sexual relationships don’t represent happiness increasing. It was also found that emotional / mental health of the participants has significance to turn them happier as creative tasks and planning actions to the future to reach the dreams and goals demonstrate to increase the happiness of this sample of university teachers.
Full Text Available The relationship with God allows man to find the sense of life. Christianity is a humanism – it positions man in the very centre of the world according him the highest place – of the being created after God’s image. The revelation of God’s Love endows man with a new way of enriching himself and others. Thus the desire for happiness gains a new perspective of the divine longing for good. Happiness which Christ promises exceeds the limits of our imagination. It is incon ceivable and incomprehensible to those living on earth. Heaven is beyond every word, beyond our conception for it bears the meaning which man cannot fully understand. It is the most supreme happiness, absolutely perfect and complete which no one has ever known. A Christian has to achieve in his life something more than the worldly aims. Whoever limits their life to the earth, focuses only on enjoying and using this life to the full; squeezing from it the last drop heedless of the needs of others.
Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.
Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.
This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations
Abdul Ghafar Ismail; Nurfaradilla Haron
The concept of happiness has been discussed long time ago by economists. Recently, it became the most related and important thing to be studied because of its impact in societies. Discussion about happiness basically interprets within two separate views. First, happiness related with economic variable, for instance, how money can create happiness. Second happiness is discussed within the context of religion. However, t...
UK national audit against the key performance indicators in the British Association for Sexual Health and HIV Medical Foundation for AIDS and Sexual Health Sexually Transmitted Infections Management Standards.
McClean, H; Sullivan, A K; Carne, C A; Warwick, Z; Menon-Johansson, A; Clutterbuck, D
A national audit of practice performance against the key performance indicators in the British Association for Sexual Health and HIV (BASHH) and HIV Medical Foundation for AIDS Sexual Health Standards for the Management of Sexually Transmitted Infections (STIs) was conducted in 2011. Approximately 60% and 8% of level 3 and level 2 services, respectively, participated. Excluding partner notification performance, the five lowest areas of performance for level 3 clinics were the STI/HIV risk assessment, care pathways linking care in level 2 clinics to local level 3 services, HIV test offer to patients with concern about STIs, information governance and receipt of chlamydial test results by clinicians within seven working days (the worst area of performance). The five lowest areas of performance for level 2 clinics were participating in audit, having an audit plan for the management of STIs for 2009-2010, the STI/HIV risk assessment, HIV test offer to patients with concern about STIs and information governance. The results are discussed with regard to the importance of adoption of the standards by commissioners of services because of their relevance to other national quality assurance drivers, and the need for development of a national system of STI management quality assurance measurement and reporting.
Lawrence, Elizabeth M; Rogers, Richard G; Wadsworth, Tim
This is the first study to our knowledge to examine the relationship between happiness and longevity among a nationally representative sample of adults. We use the recently-released General Social Survey-National Death Index dataset and Cox proportional hazards models to reveal that overall happiness is related to longer lives among U.S. adults. Indeed, compared to very happy people, the risk of death over the follow-up period is 6% (95% CI 1.01-1.11) higher among individuals who are pretty happy and 14% (95% CI 1.06-1.22) higher among those who are not happy, net of marital status, socioeconomic status, census division, and religious attendance. This study provides support for happiness as a stand-alone indicator of well-being that should be used more widely in social science and health research. Copyright © 2015 Elsevier Ltd. All rights reserved.
Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.
In the research area of Chinese auditing market, few studies have been conducted on the effects that auditor-related characteristics have on auditing quality. Thus, the paper is to examine the influences auditor-related attributes have on auditing quality, including size of the auditing firm, its income, and whether it is Big 4 or not. In addition to that, research topic on relationship between relationship between market concentration level and auditing quality is also an attractive one amon...
Borrero, Silvio; Bolena Escobar, Ana; Cortés, Aura María; Maya, Luis Carlos
Evidence on the relationship between wealth and happiness is mixed, hinting that there are situational or individual factors that account for the variability in results. This paper contends that wealth is in fact related to happiness. More specifically, it is proposed that poverty - as well as other adverse situations- has an undermining effect on happiness, and that this effect is attenuated by a collectivist orientation. Analyses of variance (ANOVAs) using data on happiness, wealth and cult...
Graney, M J
This paper reports on a 4-year longitudinal study of 60 elderly women. Data about their happiness and social activities were collected using the Affect Balance Scale and nine measures of socially relevant activities, including three measures of media use, three of interpersonal interaction, and three of activities in voluntary associations. Direct relationships between happiness and social activity among elderly people were found in analysis of these data. This finding was not spurious according to longitudinal data: activity increments were associated with happiness and decrements with unhappiness. Although these findings describe the over-all picture, changes in activities may be more important to happiness among the most elderly persons interviewed than others.
Thomas E. Ford
Full Text Available The present study examined the relationships between dispositional approach and avoidance motives, humor styles, and happiness. In keeping with previous research, approach motives and the two positive humor styles (self-enhancing and affiliative positively correlated with happiness, whereas avoidance motives and the two negative humor styles (self-defeating and aggressive negatively correlated with happiness. Also, we found support for three new hypotheses. First, approach motives correlated positively with self-enhancing and affiliative humor styles. Second, avoidance motives correlated positively with self-defeating humor style, and third, the positive relationship between approach motives and happiness was mediated by self-enhancing humor style.
Eckleberry-Hunt, Jodie; Kirkpatrick, Heather; Taku, Kanako; Hunt, Ronald; Vasappa, Rashmi
Although we know much about work-related physician burnout and the subsequent negative effects, we do not fully understand work-related physician wellness. Likewise, the relation of wellness and burnout to physician happiness is unclear. The purpose of this study was to examine how physician burnout and wellness contribute to happiness. We sampled 2000 full-time physician members of the American Academy of Family Physicians. Respondents completed a demographics questionnaire, questions about workload, the Physician Wellness Inventory, the Maslach Burnout Inventory, and the Subjective Happiness Scale. We performed a hierarchical regression analysis with the burnout and wellness subscales as predictor variables and physician happiness as the outcome variable. Our response rate was 22%. Career purpose, personal accomplishment, and perception of workload manageability had significant positive correlations with physician happiness. Distress had a significant negative correlation with physician happiness. A sense of career meaning and accomplishment, along with a lack of distress, are important factors in determining physician happiness. The number of hours a physician works is not related to happiness, but the perceived ability to manage workload was significantly related to happiness. Wellness-promotion efforts could focus on assisting physicians with skills to manage the workload by eliminating unnecessary tasks or sharing workload among team members, improving feelings of work accomplishment, improving career satisfaction and meaning, and managing distress related to patient care.
M.R. Hagerty; R. Veenhoven (Ruut)
textabstract“Will raising the incomes of all increase the happiness of all?” Intuition says 'yes' but theories of relative utility caution that the answer may be ‘no’. The theory of relative utility holds that rises in income will produce at best short-lived gains in happiness. If people’s happiness
Full Text Available This study aimed to examine cross-sectionally to what extent persons with higher symptom levels or a current or past emotional disorder report to be less happy than controls and to assess prospectively whether time-lagged measurements of extraversion and neuroticism predict future happiness independent of time-lagged measurements of emotional disorders or symptom severity. A sample of 2142 adults aged 18-65, consisting of healthy controls and persons with current or past emotional disorder according to DSM-IV criteria completed self-ratings for happiness and emotional well-being and symptom severity. Lagged measurements of personality, symptom severity and presence of anxiety and depressive disorder at T0 (year 0, T2 (year 2 and T4 (year 4 were used to predict happiness and emotional well-being at T6 (year 6 controlling for demographics. In particular persons with more depressive symptoms, major depressive disorder, social anxiety disorder and comorbid emotional disorders reported lower levels of happiness and emotional well-being. Depression symptom severity and to a lesser extent depressive disorder predicted future happiness and emotional well-being at T6. Extraversion and to a lesser extent neuroticism also consistently forecasted future happiness and emotional well-being independent of concurrent lagged measurements of emotional disorders and symptoms. A study limitation is that we only measured happiness and emotional well-being at T6 and our measures were confined to hedonistic well-being and did not include psychological and social well-being. In sum, consistent with the two continua model of emotional well-being and mental illness, a 'happy' personality characterized by high extraversion and to a lesser extent low neuroticism forecasts future happiness and emotional well-being independent of concurrently measured emotional disorders or symptom severity levels. Boosting positive emotionality may be an important treatment goal for persons
Schot, M.; Desmet, P.M.A.; Van Dijk, M.B.; Schoone-Harmsen, M.
In this paper a design approach is introduced for designing products to increase happiness. Happiness reflects the degree to which people’s concerns are fulfilled. Based on this fact, a framework of all human concerns was created. After that, the framework was applied to a telehomecare case.
The purpose of this article is to examine why a university should teach happiness and wisdom from religious perspectives. To explore this paper systematically, three research questions are addressed. First, why higher education institutions should teach happiness? Second, why higher education institutions should teach wisdom? Third, how ethical…
This essay explores the question: Is Nel Noddings a visionary who sees past the constraints of contemporary education or is she, like Don Quixote, madly tilting at windmills in her description and defense of happiness as an educational aim? Viewing the educational aim of happiness as an ideal raises substantial challenges for the practicality of…
Myrskylä, Mikko; Margolis, Rachel
Understanding how having children influences parents' subjective well-being ("happiness") has great potential to explain fertility behavior. We study parental happiness trajectories before and after the birth of a child, using large British and German longitudinal data sets. We account for unobserved parental characteristics using fixed-effects models and study how sociodemographic factors modify the parental happiness trajectories. Consistent with existing work, we find that happiness increases in the years around the birth of a first child and then decreases to before-child levels. Moreover, happiness increases before birth, suggesting that the trajectories may capture not only the effect of the birth but also the broader process of childbearing, which may include partnership formation and quality. Sociodemographic factors strongly modify this pattern. Those who have children at older ages or who have more education have a particularly positive happiness response to a first birth; and although having the first two children increases happiness, having a third child does not. The results, which are similar in Britain and Germany, suggest that having up to two children increases happiness, and mostly for those who have postponed childbearing. This pattern is consistent with the fertility behavior that emerged during the second demographic transition and provides new insights into low and late fertility.
Gudmundsdottir, Dora Gudrun
There is a common belief that economic crisis will lead to a decrease in subjective wellbeing. Previous studies indicate that income is correlated with happiness and unemployment with unhappiness. The relationship between increased income and happiness is well documented while the impact of decreased income has been less explored. The aim of this…
Cunado, Juncal; Perez de Gracia, Fernando
This paper explores the relationship between air pollution, climate and reported subjective well-being (or happiness) in Spanish regions. The results show that, after controlling for most of the socio-economic variables affecting happiness, there are still significant regional differences in subjective well-being. Evidence also suggests that…
Full Text Available We use a rich data set that allows us to test different happiness hypotheses employing four methodological approaches. We find that older people in Uruguay have a tendency to report themselves happy when they are married, when they have higher standards of health and when they earn higher levels of income or they consider that their income is suitable for their standard of living. On the contrary, they report lower levels of happiness when they live alone and when their nutrition is insufficient. We also find that education has no clear impact on happiness. We think that our study is a contribution to the study of those factors that can explain happiness among the elderly in Latin American countries. Future work will focus on enhanced empirical analysis and in extending our study to other countries.
Brandi Sørensen, Elin; Uth Thomsen, Thyra
In this study we investigate the meaning of happiness in a consumption context. We employ an inductive approach and present the results of an exploratory pilot study with eight consumers. The study is based on a Multi-Sensory-Sculpting (MSS) procedure in which we asked consumers to build sculptures...... that represent consumer happiness. Following the MSS guidelines, consumers were interviewed about the meanings of their sculpture in order to elicit embodied cognition about the topic at hand. In this paper we present the meanings of consumer happiness in the participants‟ accounts and discuss implications...... for consumer research. Further, we discuss the applicability of the MSS-procedure to the topic of consumer happiness, and how to optimize it for later studies on consumer happiness....
Machado, Leonardo; Tavares, Hermano; Petribú, Kátia; Pinto, Tiago; Cantilino, Amaury
The aim of this study was to measure happiness in a sample of Brazilian psychiatrists and correlate it with the defense styles used by them and sociodemographic data. This study was observational, cross-sectional, and analytical. Data were collected through self-administered questionnaires by Brazilian psychiatrists who participated in the XXXII Brazilian Congress of Psychiatry, 2014. In this sample of psychiatrists, happiness levels were high (scoring 5.69 of a total of 7), and mature defense styles prevailed, especially humor and anticipation. In a multivariate analysis, having children, good sleep quality, increased sexual interest, and use of defense styles such as humor, anticipation, and idealization all showed a positive relationship with happiness; on the other hand, using defense style such as acting out or annulment demonstrated a negative relationship with happiness. Despite the well-known professional burden that they bear, Brazilian psychiatrists surveyed presented, in general, high levels of subjective well-being and happiness.
Full Text Available Many scientists have argued that they can determine to what extent human happiness levels are controlled by genes by comparing the average happiness levels of identical twins raised apart. If we discover that identical twins raised apart tend to be more hedonically similar than fraternal twins raised apart, this is interpreted as evidence for the thesis that genes have a strong influence on our happiness levels. If identical twins are hedonically dissimilar, as dissimilar as fraternal twins raised apart, this has been taken as evidence for the thesis that happiness levels are determined in large part by the environment. I shall show that that these interpretations of these studies rely on a set of false assumptions. There is no good evidence our genes determine how happy we can be.
Holm, Claus; Thinggaard, Frank
This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies ...
Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.
US Agency for International Development — USAID/OIG has initiated its new Audit Information Management System (AIMS) to track OIG's audit recommendations and USAID's management decisions. OIG's in-house...
Ford, Brett Q; Shallcross, Amanda J; Mauss, Iris B; Floerke, Victoria A; Gruber, June
Culture shapes the emotions people feel and want to feel. In Western cultures, happiness is an emotion that many people want to feel. Although experiencing happiness is associated with increased well-being and psychological health, recent evidence suggests wanting to feel happy to an extreme degree, or, highly valuing happiness, leads to decreased well-being. To examine whether these effects of valuing happiness might extend to clinical outcomes, we examined the hypothesis that depression is associated with highly valuing happiness. To do so, we examined the relationship between valuing happiness and depression in two U.S. samples. As hypothesized, valuing happiness was associated with increased depressive symptoms in a community sample with remitted major depressive disorder (MDD), even when controlling for social desirability and neuroticism (Study 1). Furthermore, valuing happiness was elevated in a remitted MDD sample (vs. healthy controls), even when controlling for current depressive symptoms, general affect valuation, and extreme goal pursuit (Study 2). Taken together, these findings suggest that the culturally-pervasive value placed on attaining happiness can represent a risk factor for symptoms and a diagnosis of depression. More broadly, they indicate that a cultural approach can meaningfully extend our understanding of clinical phenomena.
This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...
Kaliterna-Lipovčan, Ljiljana; Prizmić-Larsen, Zvjezdana
This study explores the determinants (demographic, personal, behavioural, and social) by which happy and unhappy people differ. The primary sample from which the participants were chosen was a representative sample of Croatian citizens (N = 4000). On the basis of the distribution of overall happiness the sample of the highest (the happy group) and the lowest 10 % of participants (the unhappy group) were selected. The happy group (N = 400) represented the upper end of the happiness distribution, while the unhappy group (N = 400) represented the lower end of the distribution. The questionnaire included demographic characteristics (age, gender, income, and education), ratings of subjective health status, satisfaction with specific personal and national domains (IWI-International Wellbeing Index), trust in people, and trust in institutions. Frequency of various leisure activities, and involvement in the community life were also reported. The differences in examined variables were analysed between the two groups. Results showed that the happy individuals were younger, with higher income, and with higher education than unhappy ones. After controlling for age, income, and education level, the happy people were found to be more satisfied with personal and national wellbeing domains, of better subjective health status, reported higher trust in people and institutions, and were more engaged in leisure activities and community life than the unhappy ones.
Palmer, Barton W; Martin, Averria Sirkin; Depp, Colin A; Glorioso, Danielle K; Jeste, Dilip V
Schizophrenia is typically a chronic disorder and among the most severe forms of serious mental illnesses in terms of adverse impact on quality of life. Yet, there have been suggestions that some people with schizophrenia can experience an overall sense of happiness in their lives. We investigated happiness among 72 outpatients with non-remitted chronic schizophrenia with a mean duration of illness of 24.4 years, and 64 healthy comparison subjects (HCs). Despite continued treatment with antipsychotic medications, the individuals with schizophrenia manifested a mild to moderate level of psychopathology. People with schizophrenia reported lower mean levels of happiness than HCs, but there was substantial heterogeneity within the schizophrenia group. Level of happiness in persons with schizophrenia was significantly correlated with higher mental health-related quality of life, and several positive psychosocial factors (lower perceived stress, and higher levels of resilience, optimism, and personal mastery). However, level of happiness was not related to sociodemographic characteristics, duration of illness, severity of positive or negative symptoms, physical function, medical comorbidity, or cognitive functioning. Except for an absence of an association with resilience, the pattern of correlations of happiness with other variables seen among HCs was similar to that in individuals with schizophrenia. Although happiness may be harder to achieve in the context of a serious mental illness, it nonetheless appears to be a viable treatment goal in schizophrenia. Psychotherapies targeting positive coping factors such as resilience, optimism, and personal mastery warrant further investigation. Copyright © 2014. Published by Elsevier B.V.
Ford, Brett Q; Mauss, Iris B; Gruber, June
Although people who experience happiness tend to have better psychological health, people who value happiness to an extreme tend to have worse psychological health, including more depression. We propose that the extreme valuing of happiness may be a general risk factor for mood disturbances, both depressive and manic. To test this hypothesis, we examined the relationship between the extreme valuing of happiness and risk for, diagnosis of, and illness course for bipolar disorder (BD). Supporting our hypothesis, the extreme valuing of happiness was associated with a measure of increased risk for developing BD (Studies 1 and 2), increased likelihood of past diagnosis of BD (Studies 2 and 3), and worse prospective illness course in BD (Study 3), even when controlling for current mood symptoms (Studies 1-3). These findings indicate that the extreme valuing of happiness is associated with and even predicts BD. Taken together with previous evidence, these findings suggest that the extreme valuing of happiness is a general risk factor for mood disturbances. More broadly, what emotions people strive to feel may play a critical role in psychological health. (c) 2015 APA, all rights reserved).
Jayasvasti, Kanthika; Kanchanatawan, Buranee
Pregnancy is a crisis in the human life cycle as an important turning point in aspects of anatomical, physiological and psychosocial changes. An unhappy pregnanus could influence the fetal growth and development and sense of maternal competence as well as bonding with the fetus which profoundly affect the nurture of the infant after delivery. The authors'purposes were to study happiness and related factors in pregnant women having antenatal care at King Chulalongkorn Memorial Hospital. Four hundred and thirty-eight pregnant women from the antenatal clinic at King Chulalongkorn Memorial Hospital were randomly selected to complete a set of questionnaires that consisted of personal information, pregnant information, The Oxford Happiness Questionnaire (OHQ), The Maudsley Personality Inventory (MPI) and The Marital Satisfaction Scale (MSS). Prevalence of happiness level was classified by descriptive analysis. Unpaired t-test, ANOVA and Pearson's Product Moment Correlation analyzed related factors to happiness in pregnant woman. Also Stepwise Multiple Regression Analysis was used to define predictive factors for happiness in pregnant women. The sample had a high level of happiness of 57.3%. Significant related factors to happiness were age between 31-35 years, high education level, high individual and family income, having saving deposition, no drug abuse, improved marital relationship, no conflict with relatives, extrovert and stable personality types and no concerns about post-partum body image. Four predictive factors for happiness in pregnant women were extrovert personality, stable personality, high family income and improved marital relationship. Level of happiness in pregnant women could be predicted by type of personality, family income and marital relationship.
Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine
Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...
Velte, Patrick; Azibi, Jamel
Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...
Full Text Available It is argued that we have a moral duty to create, and make available, advanced pharmacological agents to boost the happiness of those in the normal, i.e., the non-depressed, range of happiness. Happiness, conceived as a propensity to positive moods, is a quantitative trait with a sizeable genetic component. One means to boost the happiness of those in the normal range is to test the efficacy of antidepressants for enhancement. A second possibility is to model new pharmacologicals based on the genetics of the happiest amongst us, that is, the hyperthymic. The suggestion, in other words, is to “reverse engineer” the hyperthymic: to investigate what makes the hyperthymic genetically and physiologically different and then put what they have into pill form. To the ‘Brave New World’ objection, that there is more to wellbeing than happiness and that taking happy-people-pills will require the sacrifice of these other aspects of wellbeing, it is countered that contemporary social science research supports the view that happiness promotes achievement in the ‘higher’ endeavors of humanity, including work, love and virtue. In other words, happiness promotes acquisition of traits valued by perfectionists. Those born with genes for hyperthymia, on average, tend to be doubly blessed: they are happier and achieve more than the rest of the population. Happy-people-pills are a means to allow everyone else to share in this good
It is argued that we have a moral duty to create, and make available, advanced pharmacological agents to boost the happiness of those in the normal, i.e., the non-depressed, range of happiness. Happiness, conceived as a propensity to positive moods, is a quantitative trait with a sizeable genetic component. One means to boost the happiness of those in the normal range is to test the efficacy of antidepressants for enhancement. A second possibility is to model new pharmacologicals based on the genetics of the happiest amongst us, that is, the hyperthymic. The suggestion, in other words, is to “reverse engineer” the hyperthymic: to investigate what makes the hyperthymic genetically and physiologically different and then put what they have into pill form. To the ‘Brave New World’ objection, that there is more to wellbeing than happiness and that taking happy-people-pills will require the sacrifice of these other aspects of wellbeing, it is countered that contemporary social science research supports the view that happiness promotes achievement in the ‘higher’ endeavors of humanity, including work, love and virtue. In other words, happiness promotes acquisition of traits valued by perfectionists. Those born with genes for hyperthymia, on average, tend to be doubly blessed: they are happier and achieve more than the rest of the population. Happy-people-pills are a means to allow everyone else to share in this good
Full Text Available This work proposes a platform for estimating personality and happiness. Starting from Eysenck's theory about human's personality, authors seek to provide a platform for collecting text messages from social media (Whatsapp, and classifying them into different personality categories. Although there is not a clear link between personality features and happiness, some correlations between them could be found in the future. In this work, we describe the platform developed, and as a proof of concept, we have used different sources of messages to see if common machine learning algorithms can be used for classifying different personality features and happiness.
Discourses on Chinese folk happiness are often based on anecdotal narratives or qualitative analysis. A recent study on Chinese folk happiness using qualitative method seems to provide some empirical findings beyond anecdotal evidence on Chinese folk happiness. This paper critically examines the study's constructed image of Chinese folk happiness,…
Datu, Jesus Alfonso D; King, Ronnel B; Valdez, Jana Patricia M
Interdependent happiness has been found to be positively associated with optimal psychological outcomes in collectivist cultures. However, the association between interdependent happiness and key academic outcomes has remained unexplored. The current study examined the association of interdependent happiness with key academic outcomes such as autonomous motivation, engagement, and achievement using both cross-sectional (Study 1) and longitudinal (Study 2) approaches. Study 1 revealed that interdependent happiness positively predicted academic engagement (partly) via autonomous motivation. Study 2 showed that prior interdependent happiness positively predicted subsequent academic engagement even after controlling for autoregressor effects. In addition, reciprocal associations among the key variables were found. Taken together, results of the two studies suggest that interdependent happiness plays an adaptive role in the academic context especially in a collectivist cultural setting. Theoretical and practical implications are discussed. Copyright © 2016 Society for the Study of School Psychology. Published by Elsevier Ltd. All rights reserved.
Full Text Available Evidence on the relationship between wealth and happiness is mixed, hinting that there are situational or individual factors that account for the variability in results. This paper contends that wealth is in fact related to happiness. More specifically, it is proposed that poverty –as well as other adverse situations– has an undermining effect on happiness, and that this effect is attenuated by a collectivist orientation. Analyses of variance (ANOVAs using data on happiness, wealth and culture from 197 countries, supplemented by a meta-analysis of empirical studies that explore the relationship between wealth and perceptions of happiness, support the hypothesized relationship between adversity and happiness, and the moderating effect that collectivism has on such relationship.
Ott, J. C.
There are substantial differences in happiness in nations. Average happiness on scale 0-10 ranges in 2006 from 3.24 in Togo to 8.00 in Denmark and the inequality of happiness, as measured by the standard deviation, ranges from 0.85 in Laos to 3.02 in the Dominican Republic. Much of these differences are due to quality of governance and in…
Liempd, Dennis van
Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...
Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)
A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.
Limei Cao; Wanfu Li; Limin Zhang
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...
Garcia, Danilo; Sikström, Sverker
It may be suggested that the representation of happiness in online media is collective in nature because it is a picture of happiness communicated by relatively few individuals to the masses. The present study is based on articles published in Swedish daily online newspapers in 2010; the data corpus comprises 1.5 million words. We investigated which words were most (un)common in articles containing the word "happiness" as compared with articles not containing this word. The results show that words related to people (by use of all relevant pronouns: you/me and us/them); important others (e.g., grandmother, mother); the Swedish royal wedding (e.g., Prince Daniel, Princess Victoria); and the FIFA World Cup (e.g., Zlatan, Argentina, Drogba) were highly recurrent in articles containing the word happiness. In contrast, words related to objects, such as money (e.g., millions, billions), bestselling gadgets (e.g., iPad, iPhone), and companies (e.g., Google, Windows), were predictive of contexts not recurrent with the word happiness. The results presented here are in accordance with findings in the happiness literature showing that relationships, not material things, are what make people happy. We suggest that our findings mirror a collective theory of happiness, that is, a shared picture or agreement, among members of a community, concerning what makes people happy. The fact that this representation is made public on such a large scale makes it collective in nature.
Thomas E. Ford
Full Text Available The present study examined the relationships between four personality traits, humor styles, and happiness. Replicating previous research, happiness was positively correlated with four personality traits: extraversion, locus of control, self-esteem, and optimism. Further, happiness positively related to self-enhancing and affiliative humor styles; it related negatively to self-defeating and aggressive humor styles. Thus, happy people habitually engage in positive uses of humor and avoid engaging in negative uses of humor in daily life. We also found support for our hypothesis. People high in extraversion, locus of control, self-esteem, and optimism are happier because they engage in positive humor in daily life.
Ford, Thomas E.; Lappi, Shaun K.; Holden, Christopher J.
The present study examined the relationships between four personality traits, humor styles, and happiness. Replicating previous research, happiness was positively correlated with four personality traits: extraversion, locus of control, self-esteem, and optimism. Further, happiness positively related to self-enhancing and affiliative humor styles; it related negatively to self-defeating and aggressive humor styles. Thus, happy people habitually engage in positive uses of humor and avoid engaging in negative uses of humor in daily life. We also found support for our hypothesis. People high in extraversion, locus of control, self-esteem, and optimism are happier because they engage in positive humor in daily life. PMID:27547251
Ford, Thomas E; Lappi, Shaun K; Holden, Christopher J
The present study examined the relationships between four personality traits, humor styles, and happiness. Replicating previous research, happiness was positively correlated with four personality traits: extraversion, locus of control, self-esteem, and optimism. Further, happiness positively related to self-enhancing and affiliative humor styles; it related negatively to self-defeating and aggressive humor styles. Thus, happy people habitually engage in positive uses of humor and avoid engaging in negative uses of humor in daily life. We also found support for our hypothesis. People high in extraversion, locus of control, self-esteem, and optimism are happier because they engage in positive humor in daily life.
Full Text Available This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA. The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.
Liberman, V; Boehm, JK; Lyubomirsky, S; Ross, LD
Three studies (two conducted in Israel and one in the United States) examined associations between self-rated dispositional happiness and tendencies to treat memories of positive and negative events as sources of enhanced or attenuated happiness through the use of "endowment" and "contrast." Although participants generally endorsed items describing happiness-enhancing tendencies more than happiness-diminishing ones, self-reported happiness was associated with greater endorsement of "positive ...
Ritter, Simone M; Ferguson, Sam
Creativity can be considered one of the key competencies for the twenty-first century. It provides us with the capacity to deal with the opportunities and challenges that are part of our complex and fast-changing world. The question as to what facilitates creative cognition-the ability to come up with creative ideas, problem solutions and products-is as old as the human sciences, and various means to enhance creative cognition have been studied. Despite earlier scientific studies demonstrating a beneficial effect of music on cognition, the effect of music listening on creative cognition has remained largely unexplored. The current study experimentally tests whether listening to specific types of music (four classical music excerpts systematically varying on valance and arousal), as compared to a silence control condition, facilitates divergent and convergent creativity. Creativity was higher for participants who listened to 'happy music' (i.e., classical music high on arousal and positive mood) while performing the divergent creativity task, than for participants who performed the task in silence. No effect of music was found for convergent creativity. In addition to the scientific contribution, the current findings may have important practical implications. Music listening can be easily integrated into daily life and may provide an innovative means to facilitate creative cognition in an efficient way in various scientific, educational and organizational settings when creative thinking is needed.
Maher, Stephen; Ekstrom, Tor; Chen, Yue
Perception of subtle facial expressions is essential for social functioning; yet it is unclear if human perceptual sensitivities differ in detecting varying types of facial emotions. Evidence diverges as to whether salient negative versus positive emotions (such as sadness versus happiness) are preferentially processed. Here, we measured perceptual thresholds for the detection of four types of emotion in faces--happiness, fear, anger, and sadness--using psychophysical methods. We also evaluated the association of the perceptual performances with facial morphological changes between neutral and respective emotion types. Human observers were highly sensitive to happiness compared with the other emotional expressions. Further, this heightened perceptual sensitivity to happy expressions can be attributed largely to the emotion-induced morphological change of a particular facial feature (end-lip raise).
This article seeks to consider, in an exploratory fashion, the relationship between happiness and memory. Both of these areas of investigation are relative newcomers to sociology, and have rarely, if at all, been studied in tandem. The article draws upon data from qualitative interviews with British adults that formed part of an empirical study of peopleâ€™s experiences and perceptions of happiness. In doing so, it suggests that people identify their memories and reflections on the past as so...
Full Text Available Incidental affective states tend to influence stereotyping in counterintuitive way: experimentally induced happiness leads to more stereotyping while experimentally induced sadness leads to less stereotyping. It was therefore predicted that happy subjects would a. would make more stereotype-consistent errors in memory task; b. attribute more stereotypical features to a specific ethnic group, and c. be less sensitive to ethnic discrimination in comparison to sad subjects. In a sample of 90 high school students from Belgrade, Serbia, differently valenced affects were successfully induced using 'autobiographic recollection' procedure. Experiment 1 showed that happy and sad subjects did not differ in the number of stereotype consistent errors in memory task. In experiment 2, however, happy subjects in comparison to sad subjects attributed more stereotypic traits to a non-stereotypical exemplar of a national category and expected him to behave more stereotypically in the future. Additionally, in thought listing task, happy subjects recorded more irrelevant and less story-focused thoughts in comparison to sad subjects. Finally, in Experiment 3 (N=66 sad subjects demonstrated more sensitivity to ethnic discrimination in comparison to happy subjects. These findings are discussed in terms of the impact of emotional experience on social information-processing strategies.
Full Text Available Introduction: The role of dental professionals in the society is vital. This profession allows the flexibility to balance a professional and personal life. Practice of dentistry at times is quite stressful, and stress impedes happiness and subjective well-being. Several studies have reported about stress among dental professionals and their various effects; however, studies evaluating the level of happiness (happiness index among dentists are few and lack in this geographic region. Objectives: The present study was conducted to assess the subjective happiness level among dental professionals. Materials and Methods: A cross-sectional study was conducted among 194 dentists in Andhra Pradesh, India. A questionnaire measuring dimensions of professional satisfaction by Subjective Happiness Scale was used to assess the happiness level. The results were expressed in percentages, means, and mean rank. Independent samples nonparametric tests (Mann–Whitney U-test and Kruskal–Wallis test and multivariable analyses were used to assess the determinants of happiness. Results: The mean happiness index of the respondents was 21.71 (0.26 standard error. Overall 67% of the respondents had an above average happiness score. Higher happiness score was found to be significantly associated with age, postgraduate degree, male gender, type of professional attachment, duration of practice, urban location of practice, and spouse employment status in univariate analysis. However, multivariable analysis showed association with type of professional attachment only. Conclusion: Although dentistry has been recognized as a stressful profession, majority of the dentists under study had a happiness score above the mean, and the level of satisfaction was influenced by various sociodemographic factors.
... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance and...
.... The Defense Contract Audit Agency (DCAA) assists the administrative contracting officer in accomplishing that responsibility by determining whether the contractor's compensation system is sound, reliable, consistently applied, and results...
As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single...
Fiquet, S; Desbiez, F; Tauveron, I; Mrozek, N; Vidal, M; Lesens, O
We aimed to develop and implement an application that could improve the management of patients presenting with diabetic foot osteomyelitis. Physicians from the multidisciplinary diabetic foot infection team and a software engineer first assessed the needs required for the infection management and application. An experimental version was then designed and progressively improved. A final version was implemented in clinical practice in 2013 by the multidisciplinary diabetic foot infection team of our university hospital. The application, known as Happy@feet, helps gather and allows access to all required data for patient management, dispenses prescriptions (antibiotics, nursing care, blood tests), and helps follow the evolution of the wound. At the end of the consultation, a customizable letter is generated and may be directly sent to the persons concerned. This application also facilitates clinical and economic research. In 2014, Happy@feet was used to follow 83 patients during 271 consultations, 88 of which were day care hospitalizations. The Happy@feet application is useful to manage these complex patients. Once the learning period is over, the time required for data collection is compensated by the rapid dispense of prescriptions and letters. Happy@feet can be used for research projects and will be used in a remote patient management project. Copyright Â© 2016. Published by Elsevier SAS.
Darius Vaicekauskas, Jonas Mackevičius
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...
Headey, B.; Muffels, R.J.A.; Wagner, G.
There are strong two-way links between parent and child happiness (life satisfaction), even for ‘children’ who have grown up, moved to their own home and partnered themselves. German panel evidence shows that transmission of (un)happiness from parents to children is partly due to transmission of
R. Veenhoven (Ruut); J.J. Ehrhardt (Joop)
textabstractABSTRACT. Predictions about level and dispersion of happiness in nations are derived from three theories of happiness: comparison-theory, folklore-theory and livability-theory. The predictions are tested on two cross national data-sets: a comparative survey among university students in
Spahn, A.; Søraker, J.H.; Rijt, van der J.-W.; Boer, de J.; Wong, P.-H.; Breij, P.
The chapter introduces a distinction between a person-related and a circumstance directed type of happiness in order to investigate in which way modern technology can contribute to human happiness. This distinction is elaborated as the difference between ‘achiever’s happiness’ and ‘spectator’s
Phillips, Jonathan; De Freitas, Julian; Mott, Christian; Gruber, June; Knobe, Joshua
Recent scientific research has settled on a purely descriptive definition of happiness that is focused solely on agents' psychological states (high positive affect, low negative affect, high life satisfaction). In contrast to this understanding, recent research has suggested that the ordinary concept of happiness is also sensitive to the moral value of agents' lives. Five studies systematically investigate and explain the impact of morality on ordinary assessments of happiness. Study 1 demonstrates that moral judgments influence assessments of happiness not only for untrained participants, but also for academic researchers and even in those who study happiness specifically. Studies 2 and 3 then respectively ask whether this effect may be explained by general motivational biases or beliefs in a just world. In both cases, we find evidence against these explanations. Study 4 shows that the impact of moral judgments cannot be explained by changes in the perception of descriptive psychological states. Finally, Study 5 compares the impact of moral and nonmoral value, and provides evidence that unlike nonmoral value, moral value is part of the criteria that govern the ordinary concept of happiness. Taken together, these studies provide a specific explanation of how and why the ordinary concept of happiness deviates from the definition used by researchers studying happiness. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
Zhang, Wei; Li, Xiao; Shen, Dehua; Teglio, Andrea
In this paper, we examine the relations between the daily happiness sentiment extracted from Twitter and the stock market performance in 11 international stock markets. By partitioning this happiness sentiment into quintiles from the least to the happiest days, we first show that the contemporary correlation coefficients between happiness sentiment and index return in the 4 and most-happiness subgroups are higher than that in least, 2 and 3-happiness subgroups. Secondly, the happiness sentiment can provide additional explanatory power for index return in the most-happiness subgroup. Thirdly, the daily happiness can granger-cause the changes in index return for the majority of stock markets. Fourthly, we find that the index return and the range-based volatility of the most-happiness subgroup are larger than those of other subgroups. These results highlight the important role of social media in stock market.
The work describes a method of documenting the AUDIT plan upon the basis of two quantitative elements resulting from quality assurance program appraisal system function implementation degree as established from the latest AUDIT performed an system function weight in QAP, respectively, appraised by taking into account their significance for the activities that are to be performed in the period for which the AUDITs are planned. (Author) 3 Figs., 2 Refs
Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu
From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day pha...
In the need of renewing their system, the Internal Audit department has given a proposal for building a new one. Taking into consideration the problems of their system they elaborated a requirement's list with the functionalities and features they were expecting from the new management system. This new system would be primarily for the use of the Internal Audit staff but it would also support the follow-up of internal audit recommendations by potentially all CERN staff members.
Beck, Jeffrey A.
The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.
Mar 2, 2018 ... authorizes the Finance and Audit Committee to oversee IDRC's Internal ... reassignment, or dismissal of the Chief Audit Executive. ... Audit Executive's duties as the Senior Officer for disclosure pursuant to the Public Servants.
Department of Transportation — This tool supports the cyclical financial audit process. Qlikview supports large volumes of financial transaction data that can be mined, summarized and presented to...
Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.
Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.
Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich
Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).
Pacheco-Unguetti, Antonia Pilar; Parmentier, Fabrice B R
Rare and unexpected changes (deviants) in an otherwise repeated stream of task-irrelevant auditory distractors (standards) capture attention and impair behavioural performance in an ongoing visual task. Recent evidence indicates that this effect is increased by sadness in a task involving neutral stimuli. We tested the hypothesis that such effect may not be limited to negative emotions but reflect a general depletion of attentional resources by examining whether a positive emotion (happiness) would increase deviance distraction too. Prior to performing an auditory-visual oddball task, happiness or a neutral mood was induced in participants by means of the exposure to music and the recollection of an autobiographical event. Results from the oddball task showed significantly larger deviance distraction following the induction of happiness. Interestingly, the small amount of distraction typically observed on the standard trial following a deviant trial (post-deviance distraction) was not increased by happiness. We speculate that happiness might interfere with the disengagement of attention from the deviant sound back towards the target stimulus (through the depletion of cognitive resources and/or mind wandering) but help subsequent cognitive control to recover from distraction. © 2015 The British Psychological Society.
S. Barbaros YALCIN
Full Text Available Objective: The aim of this study is to determine whether individuals early maladaptive schemas predict their happiness levels or not and to find out what early maladaptive schemas prevent individuals happiness. Method: Relational screening model was used in the study. The study group consisted of the 253 university students; 198 (%78.3 females and 55 (%21.7 males. The Qxford Happiness Questionnaire Short Form, developed by Hills and Argyle (2002 and adapted into Turkish by Dogan and Cotok (2011, and Young Schema Scale-Short Form 3, developed by Young et al. (2003 and adapted into Turkish by Soygut, Karaosmanoglu, and Cakir (2009 were used to gather the data for the study. Results: According to the results obtained from the study, it was found out that there is a significantly negative relation between happiness and Vulnerability to Harm & Illness, Pessimism/Negativity, Failure, Social Isolation, Emotional Inhibition, Approval-Seeking and Insufficient Self-Control. Moreover, university students Pessimism/Negativity and Failure schemas were found to be the predictors of their happiness levels. Conclusion: Families, teachers and mental health workers should work together to resolve the Pessimism/Negativity and Failure early maladaptive schemas of university students. It is considered as a preventive measure that the education system must be reviewed. [JCBPR 2018; 7(1.000: 7-13
Kadadunna, K.P.I.K.; Mod Ali, Noriah
Audit has been seen as one of the effective methods to ensure harmonization in radiation protection. A radiation safety audit is a formal safety performance examination of existing or future work activities by an independent team. Regular audit will assist the management in its mission to maintain the facilities environment that is inherently safe for its employees. The audits review the adequacy of facilities for the type of use, training, and competency of workers, supervision by authorized users, availability of survey instruments, security of radioactive materials, minimization of personnel exposure to radiation, safety equipment, and the required record keeping. All approved areas of use are included in these periodic audits. Any deficiency found in the audit shall be corrected as soon as possible after they are reported. Radiation safety audit is a proactive approach to improve radiation safety practices and identify and prevent any potential radiation accident. It is an excellent tool to identify potential problem to radiation users and to assure that safety measures to eliminate or reduce the problems are fully considered. Radiation safety audit will help to develop safety culture of the facility. It is intended to be the cornerstone of a safety program designed to aid the facility, staff and management in maintaining a safe environment in which activities are carried out. The initiative of this work is to evaluate the need of having a proper audit as one of the mechanism to manage the safety using ionizing radiation. This study is focused on the need of having a proper radiation safety audit to identify deviations and deficiencies of radiation protection programmes. It will be based on studies conducted on several institutes/radiation facilities in Malaysia in 2006. Steps will then be formulated towards strengthening radiation safety through proper audit. This will result in a better working situation and confidence in the radiation protection community
Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K
Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.
This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...
Roberts, F.P.; Brouns, R.J.
Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit
The subject is discussed under the headings: introduction (explanation of firm's responsibility to design and procure naval nuclear reactor plant for the Ministry of Defence, whose quality assurance requirements are laid down in Defence Standards); principles of quality audit; audit procedure. (U.K.)
The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...
Full Text Available Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders. Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...
Wojcik, Sean P; Hovasapian, Arpine; Graham, Jesse; Motyl, Matt; Ditto, Peter H
Research suggesting that political conservatives are happier than political liberals has relied exclusively on self-report measures of subjective well-being. We show that this finding is fully mediated by conservatives' self-enhancing style of self-report (study 1; N = 1433) and then describe three studies drawing from "big data" sources to assess liberal-conservative differences in happiness-related behavior (studies 2 to 4; N = 4936). Relative to conservatives, liberals more frequently used positive emotional language in their speech and smiled more intensely and genuinely in photographs. Our results were consistent across large samples of online survey takers, U.S. politicians, Twitter users, and LinkedIn users. Our findings illustrate the nuanced relationship between political ideology, self-enhancement, and happiness and illuminate the contradictory ways that happiness differences can manifest across behavior and self-reports. Copyright © 2015, American Association for the Advancement of Science.
Hussain, M. Azhar
Denmark’s top position in various rankings of country happiness is well-documented. This study goes beyond the national average comparisons and investigates whether Denmark’s top position is also found when we disaggregate data in line with social categories often used within the social sciences....... The central measure is the empirical probability that a given population subgroup in Denmark has significantly higher happiness compared to another country’s similar subgroup in a given year. All five rounds of the European Social Survey are used but only the sixteen countries that were surveyed in each...... of the five rounds are included in this study. The results show that Denmark’s position at the top of the happiness scale is also robust when we look at population subgroups, but not in the sense that Denmark dominates all countries for all years. Instead, a modified version of robustness is necessary...
The recent emphasis on a realist ontology that cannot be overshadowed by subjectivist or relativist perspectives seems to have a number of consequences for psychology as well. My attempt here is to analyse the relationship between happiness as a state of the individual and the states of the external world and the brain events related to (or, in some hypotheses, causally responsible for) its occurrence. It can be maintained that different degrees of realism are suitable to describe the states of happiness and this fact might have relevant psychological implications, namely for the so-called positive psychology. This is especially true now that there are methods available to induce subjective states of happiness unrelated to the external conditions usually taken to be linked to such states.
Full Text Available Assessing national levels of happiness has become an important research and policy issue in recent years. We examined happiness and satisfaction in Ireland using phone text messaging to collect large-scale longitudinal data from 3,093 members of the general Irish population. For six consecutive weeks participants’ happiness and satisfaction levels were assessed. For four consecutive weeks (weeks 2 to 5 a different random third of the sample got feedback on the previous week's mean happiness and satisfaction ratings. Text messaging proved a feasible means of assessing happiness and satisfaction, with almost three quarters (73% of participants completing all assessments. Those who received feedback on the previous week’s mean ratings were eight times more likely to complete the subsequent assessments than those not receiving feedback. Providing such feedback data on mean levels of happiness and satisfaction did not systematically bias subsequent ratings either towards or away from these normative anchors. Texting is a simple and effective means to collect population level happiness and satisfaction data.
Full Text Available The quest for individual happiness and a better life for all is an important economic objective in countries as different as South Africa and France or Zimbabwe and Bhutan. Economists have focused attention on the effects of consumption, income and economic growth or development on well-being and whether economic growth can be the sole basis for delivering prosperity (Dutt & Radcliff , 2009; Jackson, 2010. The search for happiness is an important individual and national economic goal. In the Benthamite utilitarian tradition, happiness is the sum of all pleasures and pains. People often obtain or perceive their happiness from what they have in comparison with others. At the macroeconomic level, more happiness may come from a sustained growth in GDP that enables households to enjoy an improved quality of life, with rising income, consumption and employment opportunities. At the microeconomic or individual level, more income may also enable people to live happier and fuller lives relative to those who are poor. But this accounts for only a small contribution to happiness. Life circumstances, such as marital status, health, having children and the nature of the working environment statistically make a greater contribution to happiness than income.
Full Text Available Background. The affective profiles model categorizes individuals as self-fulfilling (high positive affect, low negative affect, high affective (high positive affect, high negative affect, low affective (low positive affect, low negative affect, and self-destructive (low positive affect, high negative affect. The model has been used extensively among Swedes to discern differences between profiles regarding happiness, depression, and also life satisfaction. The aim of the present study was to investigate such differences in a sample of residents of the USA. The study also investigated differences between profiles with regard to happiness-increasing strategies.Methods. In Study I, 900 participants reported affect (Positive Affect Negative Affect Schedule; PANAS and happiness (Happiness-Depression Scale. In Study II, 500 participants self-reported affect (PANAS, life satisfaction (Satisfaction With Life Scale, and how often they used specific strategies to increase their own happiness (Happiness-Increasing Strategies Scales.Results. The results showed that, compared to the other profiles, self-fulfilling individuals were less depressed, happier, and more satisfied with their lives. Nevertheless, self-destructive individuals were more depressed, unhappier, and less satisfied than all other profiles. The self-fulfilling individuals tended to use strategies related to agentic (e.g., instrumental goal-pursuit, communal (e.g., social affiliation, and spiritual (e.g., religion values when pursuing happiness.Conclusion. These differences suggest that promoting positive emotions can positively influence a depressive-to-happy state as well as increasing life satisfaction. Moreover, the present study shows that pursuing happiness through strategies guided by agency, communion, and spirituality is related to a self-fulfilling experience described as high positive affect and low negative affect.
Happiness is increasingly named as a target of policy measures. Apart from the confusing fact that the attention-grabbing catchword â€˜happinessâ€™ refers to â€˜life satisfactionâ€™ in most cases, this approach appears preferable to alternatives as utility functions, magic polygons or to the opaque decisions of politicians. A life-satisfaction-oriented policy would prove welfare-improving, focusing on fair distribution of income and wealth, social goals and institutional goals such as health,...
Full Text Available The purpose of this article is to clarify what motivates East Asian work behavior. The research question is: How can a Western manager better understand work behavior and motivation in East Asian cultures? Knowledge about national culture, motivation and the concept of happiness are connected via deductive and comparative methods, while pointing out their new connections and relations. We argue that work motivation in East Asian cultures can be explained using the self-concept-based motivation meta-theory as it corresponds to the East Asian concept of face and that the East Asian self-concept originates with the Eastern concept of happiness.
to a brief historical overview of the role of work, including turning points in the 1930s in the United States, when work sharing was displaced by work creation through consumerism, and, in the post-war economy when GDP became the dominant economic indicator. The paper proposes the aim of a happy...... and sustainable degrowth for affluent countries, implying the transfer of some activities from the professional economy to the less ‘labor’ productive amateur economy. This will tend to reduce overall labor productivity and hence resource throughput, but increase satisfaction and happiness. A key element...
Darius Vaicekauskas, Jonas Mackevičius
Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided
Leonardo Becchetti; Riccardo Massari; Paolo Naticchioni
The paper focuses on happiness inequality, an issue rather neglected in the literature. We analyze the increase in happiness inequality observed in Germany between 1991 and 2007 by means of the German Socio-Economic Panel (GSOEP) database. We make use of a recent methodology that allows decomposing the change in happiness inequality into the composition and the coefficient effect for each covariate. We find that the increase in happiness inequality is mainly driven by changes in the compositi...
This paper uses fixed effects regressions to examine the relationship between happiness and income inequality in 30 countries. It has three major findings. First, happiness and income inequality are correlated in the expected direction; high income inequality correlates with a smaller share of happy people and a higher share of unhappy people. Second, different regions have characteristics that strongly mediate the effect of income inequality on happiness. Third, the correlation between incom...
Measures of individual happiness, or well-being, can guide labor market policies. Individual unemployment, as well as the rate of unemployment in society, have a negative effect on happiness. In contrast, employment protection and unemployment benefits can contribute to happiness—though when such policies prolong unemployment, the net effect on national happiness is negative. Active labor market policies that create more job opportunities increase happiness, which in turn increases productivi...
Hartog, Joop; Oosterbeek, Hessel
We explore the effect of schooling on health, wealth and happiness for a cohort of Dutch individuals born around 1940. We also use observations on childhood IQ and family background. The most fortunate group is the group with a non-vocational intermediate level education: they score highest on health, wealth and happiness. We find that IQ affects health, but not wealth or happiness. Family background level increases wealth, but neither health nor happiness. With a father who worked independen...
Linda Kusumaning Wedari
Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.
Suojanen, Ilona Inkeri
Happiness has recently gained interest as an influential variable in managing the employment relationship, as studies have suggested benefits for productivity and performance. Knowledge on workplace happiness is, however, still relatively limited and more understanding is needed on employee perceptions and benefits of and expectations for happiness, as ...
A. Bergsma (Ad); M. Ardelt (Monika)
textabstractPossible tensions between wisdom and happiness have been extensively debated in philosophy. Some regard wisdom as the 'supreme part of happiness', whereas other think that a more accurate and wiser view on reality might reduce happiness. Analyzing a Dutch internet survey of 7037
This article discusses relations between happiness and higher education in the age of information, focusing on the need for the university to pursue happiness. Three questions are addressed. First, why should higher education pursue happiness? Second, what are the shapes and characteristics of higher education in the information age? Third, what…
Balish, Shea M.; Conacher, Dan; Dithurbide, Lori
Purpose: Preliminary findings suggest sport participation is positively associated with happiness. However, it is unknown if this association is universal and how sport compares to other leisure activities in terms of an association with happiness. This study had 3 objectives: (a) to test if sport membership is associated with happiness, (b) to…
Jackson, Liz; Bingham, Charles
That happiness leads to lack of harm and suffering, representing both a good and a means to good, is promoted, for example, by educational philosophers such as Nel Noddings. But happiness should not be seen as an unproblematic goal, for education or otherwise. In this article, we critically investigate the importance of happiness in the…
The Subjective Happiness Scale (Lyubomirsky and Lepper, "Social Indicators Research," 46, 137-155, 1999) is a brief measure for assessing subjective happiness. The reliability and validity of the Malay version of the Subjective Happiness Scale was investigated in a community sample of 290 Chinese and 227 Malays in Malaysia. Results…
Baumgartner, Grant D; Hamilton, Angela
Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.
Castronovo, F.P. Jr.
A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team
Emotional Intelligence Scale, Subjective-happiness Scale, Adult Trait-hope Scale and the Marital Satisfaction Scale were used to collect data from the participants. Statistical analysis involved the use of Simple Linear and Standard Multiple regression. Findings indicated that, emotional intelligence did not have a significant ...
Olsson, L.E.; Gärling, T.; Ettema, D.F.; Friman, M.; Fujii, S.
Research suggests that for many people happiness is being able to make the routines of everyday life work, such that positive feelings dominate over negative feelings resulting from daily hassles. In line with this, a survey of work commuters in the three largest urban areas of Sweden show that
In order to collect the required data, the Oxford Happiness questionnaire and Maslach Burnout Inventory (MBI) questionnaire have been used. In order to analyze the data and examine the hypotheses, descriptive statistic indices including mean and standard deviation as well as inferential statistics such as Pearson's ...
The happy victimiser phenomenon has puzzled many researchers in the field of moral development. After having learnt and internalised what is morally right and wrong, young children tend to attribute positive feelings to observed models of their age who explicitly harm other children. This has been mainly explained as a lack of moral motivation or…
Discusses changes in the history of childhood. Argues that the change was not caused by reform pedagogics, but by a movement to popular culture. Describes the functioning of a commercialized children's culture and its definition of happiness. Analyzes possible concepts of education within the framework of such learning environments. (CAJ)
Would it be good, other things being equal, for additional people to exist whose lives would be worth living? I examine and reject several arguments for the answer that it would not be good; then I offer opposing arguments that I believe are more successful. Thus, I agree with utilitarians who say that it is better for there to be more happy people. Next I argue for the stronger claim that the happiness of potential people is as important as that of adults. Potential quality of life, then, matters in a host of bioethical issues: abortion, commercial surrogacy, the treatment of defective newborns, and so on. What is the practical upshot of all this? I reject the idea that we must do whatever is necessary to prolong life worth living. But I also reject the view that the side-effects of overpopulation always outweigh the value of realizing potential happiness. So I advocate a middle position, which I do not identify precisely. Even from this middle position, however, potential happiness is more important that is commonly assumed in bioethics.
Flynn, Deborah M.; MacLeod, Stephanie
This study explored the relationship between happiness, and six other life domains: Academic Success, Financial Security, Familial Support, Living Environment, Self-Image and Social Relations. Participants were one hundred and ninety- two students from a small undergraduate university. The purpose of the study was to determine which life domain…
Guilherme, Alex; Souza de Freitas, Ana Lucia
The topic of "happiness education" has received considerable attention in recent years in educational discourse, not just in academia but also in the public sphere. This movement understands that there is a "widespread incidence of psychological harm caused by damage to the child's sense of self-worth" (Smith (2008) "The…
M.C. Berg (Maarten); R. Veenhoven (Ruut)
textabstractINCOME INEQUALITY AND HAPPINESS IN 119 NATIONS All modern nations reduce income differences to some extent, and as a result there is an ongoing discussion about what degree of income inequality is acceptable. In this discussion libertarians oppose egalitarians and a principled consensus
Where data exist, measures of average happiness in industrialized countries typically show little or no upward trend over time, despite substantial growth in real per capita incomes. This paper examines the existing Canadian data to see if they support this generalization. The Canadian data have some overall positive trend. Some simple regressions…
Considers many ways to teach Hemingway's "The Short Happy Life of Francis Macomber." Explores the ironic implications of Macomber's experience and compares it with the experience of Sammy in another initiation story, John Updike's "A&P." Describes how he leads the discussion about this story, and ends the discussion by…
Moghnie, Lamia; Kazarian, Shahe S.
The present study evaluated the subjective happiness of Lebanese college youth using a multi-item rather than a single-item subjective happiness measure. An Arabic translation of the Subjective Happiness Scale (SHS) was administered to 273 Lebanese college youth from state- and private-run higher institutions of learning, as was the Arabic Adult…
Shore, Cris; Wright, Susan
the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...
Jun, W H; Jo, M J
WHAT IS KNOWN ON THE SUBJECT?: Despite the increased interest in nursing students' happiness in South Korea, few studies have attempted to identify factors influencing their happiness. Therefore, nursing educators should consistently investigate the factors influencing happiness and develop strategies to improve happiness among Korean nursing students. WHAT THIS PAPER ADDS TO EXISTING KNOWLEDGE?: This study confirmed that there were positive correlations between grateful disposition, social support and happiness. In addition, grateful disposition and support from intimate people were identified as predictors of happiness in Korean nursing students. WHAT ARE THE IMPLICATIONS FOR PRACTICE?: Development of intervention programmes to help nursing students increase grateful disposition and support from intimate people may be helpful for improving happiness. These programmes can include activity, such as writing a gratitude journal, and extracurricular programmes, such as mentoring programmes between seniors and juniors and/or professor and student. Introduction Happiness is very important in the training and development of nursing students as future nurses. However, nursing students experience a high level of stress and low level of happiness in South Korea. Aim This study aimed to investigate factors that affect happiness among nursing students in South Korea. Method Data were collected from a total of 241 nursing enrolled in two 4-year baccalaureate nursing programmes in South Korea, using a self-administrated questionnaire. To identify predictors of happiness, stepwise regression analysis was conducted. Results The results indicated that grateful disposition and support from intimate people significantly predict happiness among Korean nursing students. These two factors accounted for 38.0% of the variance in happiness. Discussion This study indicated grateful disposition and support from intimate people as factors promoting happiness in nursing students. The findings
María Isabel Lorca Martín de Villodres
Full Text Available La importancia de la felicidad, y su oportuna vinculación con la justicia, ha sido puesta de manifiesto desde el pensamiento filosófico clásico griego. Sin embargo, recientemente puede apreciarse claramente el creciente protagonismo y la inusitada actualidad que ha alcanzado el tema de la búsqueda de la felicidad en el discurso político, lo que obliga a meditar sobre ella como principio rector o directriz orientadora del Estado Social, y a saber detectar su presencia —explícita o implícita— en los textos constitucionales. Sólo en una sociedad democrática, y desde el desarrollo efectivo de los derechos fundamentales y de los derechos sociales, particularmente, será posible alcanzar una vida digna, y a partir de ahí, obtener el basamento adecuado para la búsqueda de la felicidad. La felicidad, pues, no es sólo un objetivo individual, es también un asunto público que ha de venir propiciado desde el propio Estado, en cuanto que desde los poderes públicos pueden establecerse las bases adecuadas para su consecución. En la CE de 1978 podemos encontrar preceptos para entender implícitamente incluida la felicidad como directriz orientadora del Estado en sus políticas públicas, y poder sostener así la presencia de una teoría eudemonista en nuestro Estado Social. Percibir la existencia de una notable preocupación por la felicidad de los ciudadanos en el desarrollo de las políticas públicas actuales supone, en cualquier caso, un afortunado retorno hacia el ámbito de lo humano, una nueva oportunidad para preocuparnos por el ser persona. Happiness has been linked to justice since ancient times, particularly since the beginning of Greek Classical Thought. However, nowadays the importance of happiness can surprisingly be found again in political speech, which makes us think about it, and obviously it is worth doing. Happiness could be considered as a main principle of the Social State. This idea obliges us to look carefully into
Panadero, Sonia; Guillén, Ana Isabel; Vázquez, José Juan
This article tests a hypothesized model of overall happiness among homeless people in Spain. The research was conducted based on a representative sample of homeless people in Madrid (n = 235), all adults, who had spent the night before the interview in a shelter for homeless people, on the street or in other places not initially designed for sleeping, or who were in supervised accommodation for homeless people at the time of the interview. Information was gathered using a structured interview. The results obtained show that around half of the homeless people in Madrid said that they were happy. A positive meta-stereotype and a better perceived general health were associated with a higher overall happiness, while feelings of loneliness were associated with a lower overall happiness. Happiness also showed a significant effect on future expectations. Disabilities and handicaps had a significant effect on perceived general health, which was in turn associated with overall happiness among homeless people. (c) 2015 APA, all rights reserved).
van de Wetering, E J; van Exel, N J A; Brouwer, W B F
Economic evaluations typically value the effects of an intervention in terms of quality-adjusted life-years, which combine length and health-related quality of life. It has been suggested that economic evaluations should incorporate broader outcomes than health-related quality of life. Broader well-being, for instance measured as happiness, could be a better measure of the overall welfare effects in patients because of treatment. An underexplored question is whether and how people trade off information on health and broader outcomes from treatment in rationing decisions. This article presents the results of a first experiment aimed at exploring such trade-offs between health and happiness. We used a Web-based questionnaire in a representative sample of the public from the Netherlands (N = 1015). People made choices between two groups of patients differing in terms of their health and happiness levels before treatment and gains from treatment. The results showed that about half the respondents were willing to discriminate between patient groups on the basis of their health and happiness levels before and after treatment. In the trader group, health gains were considered somewhat more important than happiness gains. Our findings suggest that both health and happiness levels of patients may play a role in priority setting. Copyright © 2016 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.
Furnham, A; Cheng, H
This study set out to determine to what extent recalled parental rearing styles (authoritarian, authoritativeness, permissiveness), personality (extraversion, neuroticism, psychoticism, lie), and self-esteem predicted self-rated happiness in a normal, nonclinical, population of young people in their late teens and early 20s. Each participant completed a few questionnaires: the Eysenck Personality Questionnaire (revised), the Rosenberg Self-Esteem Scale, the Parental Authority Questionnaire and the Oxford Happiness Inventory. It was predicted that sex, extraversion, neuroticism, self-esteem and both maternal and paternal authoritativeness would be significant predictors of happiness. Regressional and path analysis showed self-esteem to be the most dominant and powerful predictor of happiness. The effect of sex on happiness was moderated by neuroticism, which related to self-esteem, which directly influenced happiness. Stability, extraversion and maternal authoritativeness were significant predictors of self-esteem accounting for one-third of the variance. The results are considered in terms of the distinct literature on the relation between personality and happiness and on the relation between parental styles and self-esteem. Self-esteem was both a direct and a moderator variable for young people's self-reported happiness. Extraversion had both direct and indirect predictive power of happiness, whereas neuroticism predicted happiness mediating through self-esteem. Maternal authoritativeness was the only direct predictor of happiness when paternal and maternal rearing styles were examined together, suggesting that a reasonable discipline exercised by mothers towards their children was particularly beneficial in enhancing the offsprings' self-esteem.
Weech-Maldonado, Robert; Miller, Michael J.; Lord, Justin C.
This article explores explore the relationships among socio-demographics, perceived health, and happiness in a patient population of 221 adults recruited from 39 primary care practices in Alabama. We also explored whether the relationship between socio-demographics and happiness is mediated by perceived health. The dependent variable, happiness, was dichotomized as happy versus unhappy. Independent variables or correlates of happiness included race (Black or White), age (happiness and its correlates. Our findings suggest that adequate health literacy and better perceived health are associated with an increase in the likelihood of happiness. In addition, the relationship between perceived sufficient income and happiness is mediated by perceived health; whereas, individuals with sufficient income are more likely to have better perceived health, and as a result more likely to be happy. Other individual factors, such as gender, age, and race were not significantly associated with being happy or having higher perceived health in any of the models. Results suggest that policies aimed at increasing health literacy, promoting health, and reducing income disparities may be associated with greater happiness. PMID:28757904
Chlamydial partner notification in the British Association for Sexual Health and HIV (BASHH) 2011 UK national audit against the BASHH Medical Foundation for AIDS and Sexual Health Sexually Transmitted Infections Management Standards.
McClean, H; Carne, C A; Sullivan, A K; Radcliffe, K W; Ahmed-Jushuf, I
This paper reports on chlamydial partner notification (PN) performance in the 2011 BASHH national audit against the British Association for Sexual Health and HIV (BASHH) Medical Foundation for AIDS Sexual Health (MedFASH) Sexually Transmitted Infection Management Standards (STIMS). There was wide regional variation in level 3 clinic PN performance against the current standard of index case-reported chlamydial PN, with 43% (regional range 0-80%) of clinics outside London meeting the ≥0.6 contacts seen per index standard, and 85% of clinics (regional range 82-88%) in London meeting the ≥0.4 standard. For level 2 clinics, 39% (regional range 0-100%) of clinics outside London met the ≥0.6 standard, and 43% (regional range 40-50%) of clinics in London met the ≥0.4 standard. Performance for health-care worker (HCW)-verified contact attendance is also reported. New standards for each of these performance measures are proposed for all level 3 clinics: ≥0.6 contacts seen per index case based on index case report, and ≥0.4 contacts seen per index case based on HCW verification, both within four weeks of the first partner notification interview. The results are discussed with regard to the importance of adoption of standards by commissioners of services, relevance to national quality agendas, and the need for development of a national system of PN quality assurance measurement and reporting.
U.S. Department of Health & Human Services — The Recovery Audit Programs mission is to identify and correct Medicare improper payments through the efficient detection and collection of overpayments made on...
Adriana Claudia GHIMIS
The financial audit aims toward increasing the credibility of financial informaiton. The purpose of the paper is to outline the most important topics regarding the definition and application of significance limit.
Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan
The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...... and Norway compared to Sweden and Finland. Finally, the study findings also indicate that differences in audit reporting behaviour are moderated by international audit firm networks....
National Oceanic and Atmospheric Administration, Department of Commerce — The data set contains information on retail market spot check audit purchases. Data are available from May 2001 to present with new data appended annually....
Mar 26, 2013 ... ... conduct internal audits to assess that the corporation's accounts and records; financial and management controls; information systems and management .... o Information for decision making is accurate, relevant and timely; ...
Ismail, Hashanah; Theng, Ung Chui
This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...
Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst
Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.
Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.
Abdul Ghafar Ismail
Full Text Available The concept of happiness has been discussed long time ago by economists. Recently, it became the most related and important thing to be studied because of its impact in societies. Discussion about happiness basically interprets within two separate views. First, happiness related with economic variable, for instance, how money can create happiness. Second happiness is discussed within the context of religion. However, the discussion did not combine both contexts, economic variable and religion, to interpret happiness. Therefore, it is important to highlight the concept of happiness in a different way such as in this article. Different cultures will have their own perspective on the determination of happiness. From just “individual perspective” of happiness, they then formed an ism through involvement of a big society from the same culture. Some isms such as hedonism and materialism are synonyms in characterizing the concept of happiness in this modern world. At the same time, the isms are actually working with the economic and non-economic indicators as elements to strengthen the ism itself. On the other hand, the concept of happiness from the perspective of religion will also be a part of discussion in this article. Therefore, this article will reveal that the meaning of happiness is different in terms of religion and ism. So, to carry out both ism and religion simultaneously in shaping a more intrinsic value of happiness is not an easy task. Furthermore, religion is always associated with spiritual value that makes it hard for some people to practice religion and their isms at the same time. Thus, this article will propose that the right interpretation of isms based on their faith in religion can contribute to the concept of genuine happiness.
Holm, Claus; Thinggaard, Frank
determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...
Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.
Full Text Available Introduction: Facial deformities and aesthetic and functional anomalies in children may be a cause of real distress in families. Problems faced by parents in coping with a child’s anomaly can be upsetting and lead parents to exhibit over-severe behavior. The present study was conducted in order to study the effect of happiness program on the happiness of the mothers of children with a cleft lip and palate. Materials and Methods: In this semi-experimental study, 64 mothers of children with a cleft lip and palate enrolled by convenience random sampling were assigned to an intervention or control group based on a simple random sampling. Then, a program of happiness training was implemented consisting of 10 sessions of 2 hours each. A demographic questionnaire and the Oxford Happiness Questionnaire were completed prior to and 2 months after the last session of intervention. The data were analyzed using descriptive and analytical statistics, consisting of a paired t-test, independent t-test and Chi-square test using SPSS version 20. Results: The independent t-test indicated a significant difference in mean happiness score after training between the intervention and control groups (P0.05. Conclusion: In light of the efficacy of happiness training on the promotion of happiness in the mothers of children with a cleft lip and palate, this model is recommended as a healthcare intervention to decrease stress in mothers following the birth of an infant with a cleft lip and palate.
Hemati, Zeinab; Mosavi Asl, Fatemeh-Sadat; Abbasi, Samira; Ghazavi, Zohre; Kiani, Davood
Facial deformities and aesthetic and functional anomalies in children may be a cause of real distress in families. Problems faced by parents in coping with a child's anomaly can be upsetting and lead parents to exhibit over-severe behavior. The present study was conducted in order to study the effect of happiness program on the happiness of the mothers of children with a cleft lip and palate. In this semi-experimental study, 64 mothers of children with a cleft lip and palate enrolled by convenience random sampling were assigned to an intervention or control group based on a simple random sampling. Then, a program of happiness training was implemented consisting of 10 sessions of 2 hours each. A demographic questionnaire and the Oxford Happiness Questionnaire were completed prior to and 2 months after the last session of intervention. The data were analyzed using descriptive and analytical statistics, consisting of a paired t-test, independent t-test and Chi-square test using SPSS version 20. The independent t-test indicated a significant difference in mean happiness score after training between the intervention and control groups (Phappiness score between before and after training in the intervention group, although the difference was not statistically significant for the control group (P>0.05). In light of the efficacy of happiness training on the promotion of happiness in the mothers of children with a cleft lip and palate, this model is recommended as a healthcare intervention to decrease stress in mothers following the birth of an infant with a cleft lip and palate.
Alderman, C. Wayne; Thompson, James H.
This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)
The present study aims at investigating the conceptions of happiness and unhappiness in a sample of Italian psychology undergraduates. Participants completed a questionnaire asking them to report the most important things that made them feel happy (happiness components) and those ones that made them feel unhappy (unhappiness components). Different measures of overall happiness and overall unhappiness were also obtained by asking respondents to assess to what extent each reported happiness and unhappiness component was present in their life, and by inviting them to provide a global judgment about their happiness and unhappiness. Results indicated that participants did not conceptualize happiness and unhappiness as perfect antonyms. Indeed, both investigated concepts encompassed a similar set of semantic components; however, the perceived salience of some of them - assessed in terms of frequency of citation and average ranking - significantly varied between happiness and unhappiness. With regard to the measurement of overall happiness and unhappiness, on average, respondents considered themselves as moderately happy and only slightly unhappy. However, a judgmental asymmetry was found when comparing global and specific evaluations of unhappiness. Theoretical and empirical implications of the study are discussed.
Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.
Abstract: By analysing the effect of internal and external risks on marital happiness this paper concludes that social welfare is maximised by employment status and limiting the negative effect of children. Muslim, Christian and Sikh marriages were predominantly found to be unhappier as a parent in the household specialised in domestic labour and didn’t enter the workforce. ‘Non-religious’ groups have higher levels of female employment and consequently happier marriages. The discussion sugges...
The purpose of this article is to clarify what motivates East Asian work behavior. The research question is: How can a Western manager better understand work behavior and motivation in East Asian cultures? Knowledge about national culture, motivation and the concept of happiness are connected via deductive and comparative methods, while pointing out their new connections and relations. We argue that work motivation in East Asian cultures can be explained using the self-concept-based motivatio...
Calamai, A; Howard, R; Kelly, R; Lambert, J
In order to investigate the overall impact of the British Association for Sexual Health and HIV (BASHH) Sexually Transmitted Infections Foundation (STIF) course taught in Ireland since 2007, attendees were sent two questionnaires to investigate the overall impact of the course, its effect on clinical practice and the need for further education. Response rate was 19.4%. The majority found the course beneficial and that it did cover their practice needs (96.4%), with 83.6% saying that their confidence and technique in sexual history taking had improved. There was a 3.7% increase in the provision of HIV testing from precourse levels, although only 80% did so routinely; a 12.7% increase in syphilis testing; a 5.4% increase in testing for Chlamydia and a 12.7% increase for gonorrhoea. Some confusion seems to persist in relation to sexually transmitted infection (STI) risk factors. The second questionnaire tested STI knowledge. Most respondents scored well (average 81% correct answers); however, respondents who attended four years previously scored, on average, 7% worse than the others, suggesting the need for a periodic update in the area of STI education.
Shalimova Nataliya S.
Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.
Nesse, Randolph M
The quest for happiness has expanded from a focus on relieving suffering to also considering how to promote happiness. However, both approaches have yet to be conducted in an evolutionary framework based on the situations that shaped the capacities for happiness and sadness. Because of this, the emphasis has almost all been on the disadvantages of negative states and the benefits of positive states, to the nearly total neglect of 'diagonal psychology', which also considers the dangers of unwarranted positive states and the benefits of negative emotions in certain situations. The situations that arise in goal pursuit contain adaptive challenges that have shaped domain-general positive and negative emotions that were partially differentiated by natural selection to cope with the more specific situations that arise in the pursuit of different kinds of goals. In cultures where large social groups give rise to specialized and competitive social roles, depression may be common because regulation systems are pushed far beyond the bounds for which they were designed. Research on the evolutionary origins of the capacities for positive and negative emotions is urgently needed to provide a foundation for sensible decisions about the use of new mood-manipulating technologies.
Yue, Xiao D; Leung, Chun-Lok; Hiranandani, Neelam A
Playfulness has been referred to as a disposition that involves reframing a situation to amuse others and to make the situation more stimulating and enjoyable. It may serve to shift one's perspective when dealing with environmental threats. Despite all the benefits of playfulness towards psychological well-being, it remains a largely understudied subject in psychology, particularly in Chinese societies. Hence, this study examined the association between adult playfulness, humor styles, and subjective happiness among a sample of 166 university students in Hong Kong and 159 students in Guangzhou, who completed a self-administered questionnaire, including the Short Measure for Adult Playfulness, the Chinese Humor Styles Questionnaire, and the Subjective Happiness Scale. Results showed that adult playfulness was positively correlated with affiliative humor, self-enhancing humor, and subjective happiness in both Hong Kong and Guangzhou samples. By its implication, highly playful Chinese students preferred using affiliative and self-enhancing humor to amuse themselves and others. © The Author(s) 2016.
ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN
The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...
Erna Pasanda; Natalia Paranoan
This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...
... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...
... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...
The present report focuses on how to improve the effectiveness of quality audits and organization-wide quality management. It discusses several concepts related to internal quality auditing, includes guidelines on how to establish auditing as a key process of the organization, and exemplifies its application in the management of quality, strategy, and change. The report follows a line of research documented previously in the reports 'Continuous Improvement of Software Quality' (HWR-584) and 'ISO 9000 Quality Systems for Software Development' (HWR-629). In particular, the concepts of measurement programmes and process improvement cycles, discussed in HWR-584, form the basis for the approach advocated in the present report to the continual improvement of the internal quality audit process. Internal auditing is an important ingredient in ISO 9000 quality systems, and continual improvement of this process is consistent with the process-oriented view of the 2000 revision of the ISO 9000 family (HWR-629). The overall aim of the research is to provide utilities and their system vendors with better tools for quality management in digital I and C projects. The research results are expected to provide guidance to the choice of software engineering practices to obtain a system fulfilling safety requirements at an acceptable cost. For licensing authorities, the results are intended to make the review process more efficient through the use of appropriate measures (metrics), and to be of help in establishing requirements to software quality assurance in digital I and C projects. (Author)
Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.
The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)
However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...
Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.
Thwaites, D.I.; Western General Hospital, Edinburgh
Quality audit forms an essential part of any comprehensive quality assurance programme. This is true in radiotherapy generally and in specific areas such as radiotherapy dosimetry. Quality audit can independently test the effectiveness of the quality system and in so doing can identify problem areas and minimize their possible consequences. Some general points concerning quality audit applied to radiotherapy are followed by specific discussion of its practical role in radiotherapy dosimetry, following its evolution from dosimetric intercomparison exercises to routine measurement-based on-going audit in the various developing audit networks both in the UK and internationally. Specific examples of methods and results are given from some of these, including the Scottish+ audit group. Quality audit in radiotherapy dosimetry is now well proven and participation by individual centres is strongly recommended. Similar audit approaches are to be encouraged in other areas of the radiotherapy process. (author)
Download EPA's The Field Audit Checklist Tool (FACT). FACT is intended to help auditors perform field audits, to easily view monitoring plan, quality assurance and emissions data and provides access to data collected under MATS.
Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
Paulson, Steve; Azzarelli, Kim K; McMahon, Darrin M; Schwartz, Barry
The pursuit of happiness is enshrined in the founding document of our nation as a fundamental and inalienable right. Yet nowhere is the method of this pursuit clearly defined. What, exactly, does it mean to be happy, and how can such happiness be sustained over the long term? Can happiness be accurately gauged or measured? How does the paradoxical relationship between happiness and pleasure shape our quest to lead the good life? And what does modern science have to tell us about this universal yet elusive pursuit? Steve Paulson, executive producer and host of To the Best of Our Knowledge, moderated a discussion that included attorney and author Kim Azzarelli, historian Darrin McMahon, and social psychologist Barry Schwartz, who joined forces to share their research and insight on happiness, pleasure, and the coveted good life. © 2016 New York Academy of Sciences.
Koo, Minkyung; Oishi, Shigehiro
This research examines the relationship between individuals' levels of life satisfaction and their associative networks of happiness. Study 1 measured European Americans' degree of false memory of happiness using the Deese-Roediger-McDermott paradigm. Scores on the Satisfaction With Life Scale predicted the likelihood of false memory of happiness but not of other lure words such as sleep . In Study 2, European American participants completed an association-judgment task in which they judged the extent to which happiness and each of 15 positive emotion terms were associated with each other. Consistent with Study 1's findings, chronically satisfied individuals exhibited stronger associations between happiness and other positive emotion terms than did unsatisfied individuals. However, Koreans and Asian Americans did not exhibit such a pattern regarding their chronic level of life satisfaction (Study 3). In combination, results suggest that there are important individual and cultural differences in the cognitive structure and associative network of happiness.
Full Text Available Researcher takes particular interest to discover the respondents’ orientation towards happiness based on where the respondent was raised. The study involves 467 senior high school students with ages ranging from 14-17 years old. The data is analyzed using an adapted society psychological approach. The results shows that adolescents raised in rural areas are consider the family to be a factor that contributes to their happiness. Second, achievement is also a factor that leads to happiness. However for the category, to love and be loved, adolescents growing in urban areas place this as a factor that leads to happiness. Similar with spirituality, friends and leisure time are factors that make adolescents raised in urban areas to become happy. Nevertheless, the results of cross tabulation with Pearson chi square test scoring demonstrates that no correlations exist between adolescent happiness raised from urban or rural areas.
Tullett, Alexa M; Plaks, Jason E
Happiness is a topic that ignites both considerable interest and considerable disagreement. Thus far, however, there has been little attempt to characterize people's lay theories about happiness or explore their consequences. We examined whether individual differences in lay theories of happiness would predict empathy. In Studies 1a and 1b, we validated the Lay Theories of Happiness Scale (LTHS), which includes three dimensions: flexibility, controllability, and locus. In Study 2, higher dispositional empathy was predicted by the belief that happiness is flexible, controllable, and internal. In Studies 3 and 4, higher empathy toward a specific target was predicted by the belief that happiness is flexible, uncontrollable, and external In conjunction, Studies 2, 3, and 4 provide evidence that trait and state empathy are separable and can have opposing relationships with people's lay theories. Overall, these findings highlight generalized beliefs that may guide empathic reactions to the unhappiness of others. © 2016 by the Society for Personality and Social Psychology, Inc.
Jaques, Natasha; Taylor, Sara; Azaria, Asaph; Ghandeharioun, Asma; Sano, Akane; Picard, Rosalind
In order to model students' happiness, we apply machine learning methods to data collected from undergrad students monitored over the course of one month each. The data collected include physiological signals, location, smartphone logs, and survey responses to behavioral questions. Each day, participants reported their wellbeing on measures including stress, health, and happiness. Because of the relationship between happiness and depression, modeling happiness may help us to detect individuals who are at risk of depression and guide interventions to help them. We are also interested in how behavioral factors (such as sleep and social activity) affect happiness positively and negatively. A variety of machine learning and feature selection techniques are compared, including Gaussian Mixture Models and ensemble classification. We achieve 70% classification accuracy of self-reported happiness on held-out test data.
Kringelbach, Morten L.; Berridge, Kent C.
The pursuit of happiness is a preoccupation for many people. Yet only the pursuit can be promised, not happiness itself. Can science help? We focus on the most tractable ingredient, hedonia or positive affect. A step toward happiness might be gained by improving the pleasures and positive moods in daily life. The neuroscience of pleasure and reward provides relevant insights, and we discuss how specific hedonic mechanisms might relate to happiness or the lack thereof. Although the neuroscience of happiness is still in its infancy, further advances might be made through mapping overlap between brain networks of hedonic pleasure with others, such as the brain's default network, potentially involved in the other happiness ingredient, eudemonia or life meaning and engagement. PMID:19782634
Constantin Nicolae Vasile; Alexandru Georgiana
Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...
Summers, Boyd L
Accurate software engineering reviews and audits have become essential to the success of software companies and military and aerospace programs. These reviews and audits define the framework and specific requirements for verifying software development efforts. Authored by an industry professional with three decades of experience, Software Engineering Reviews and Audits offers authoritative guidance for conducting and performing software first article inspections, and functional and physical configuration software audits. It prepares readers to answer common questions for conducting and perform
Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.
Mark Miles Adams
Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.
Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...
Becchetti, Leonardo; Massari, Riccardo; Naticchioni, Paolo
The goal of this paper is to identify and quantify the contribution of a set of covariates in affecting levels and over time changes of happiness inequality. We make use of a recent methodology that allows decomposing the overall change in happiness inequality into composition and coefficient effects of each covariate. We focus on the increase in happiness inequality observed in Germany between 1991 and 2007 in the German Socio-Economic Panel (GSOEP) database, deriving the following findings....
Graziotin, Daniel; Fagerholm, Fabian; Wang, Xiaofeng; Abrahamsson, Pekka
The growing literature on affect among software developers mostly reports on the linkage between happiness, software quality, and developer productivity. Understanding happiness and unhappiness in all its components -- positive and negative emotions and moods -- is an attractive and important endeavor. Scholars in industrial and organizational psychology have suggested that understanding happiness and unhappiness could lead to cost-effective ways of enhancing working conditions, job performan...
Francis, Leslie J; Ok, Üzeyir; Robbins, Mandy
This study tests the hypothesis that higher levels of positive religious affect are associated with higher levels of personal happiness among a sample of 348 students studying at a state university in Turkey who completed the Ok Religious Attitude Scale (Islam), the Oxford Happiness Inventory, and the short-form Eysenck Personality Questionnaire Revised. The data reported a small but statistically significant association between religiosity and happiness after taking sex and individual differences in personality into account.
Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.
Rogers, Donald P.; Goldhaber, Gerald M.
Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)
Armstrong, A.; Reid, A.
A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs
Li, Tian-Cheng; Chu, Chien-Chi; Meng, Fan-Cun; Li, Qin; Mo, Di; Li, Bin; Tsai, Sang-Bing
Happiness is a major factor that influences people’s perceptions and behavior. Two-stage least squares regression was applied to investigate the effect of happiness on the psychological integration of migrant workers in China. The data for a total of 1625 individuals were obtained from the 2014 China Labor-force Dynamics Survey (CLDS). This study describes happiness from three main aspects: happiness, life satisfaction, and economic satisfaction. The psychological integration includes two dimensions of settlement willingness, and trust level; these have gone through dimension-reduced processing by using the weighted average method. The empirical evidence shows, first, that happiness has a significantly positive effect on the psychological integration of migrant workers and second, that the sense of life satisfaction in particular plays a more significant role. The acceleration of the social and political integration in migrant workers will enhance their psychological integration. Additionally, social, cultural and economic integration is found to influence migrant workers’ psychological integration by promoting happiness. Happiness between different generations of migrant workers was found to have a noticeably positive impact on their psychological integration; however, the happiness of the younger migrant workers was more perceivable than that of the other generations. Preferential policies should therefore be provided to improve the happiness of migrant workers.
Liberman, Varda; Boehm, Julia K; Lyubomirsky, Sonja; Ross, Lee D
Three studies (two conducted in Israel and one in the United States) examined associations between self-rated dispositional happiness and tendencies to treat memories of positive and negative events as sources of enhanced or attenuated happiness through the use of "endowment" and "contrast." Although participants generally endorsed items describing happiness-enhancing tendencies more than happiness-diminishing ones, self-reported happiness was associated with greater endorsement of "positive endowment" items and less endorsement of "negative endowment" items, and also with less endorsement of items that involved contrasting the present with happier times in the past. Only in the American sample, however, was happiness associated with greater endorsement of items that involved contrasting the present with less happy times in the past. These data suggest that relatively unhappy people show somewhat conflicting memorial tendencies vis-à-vis happiness, whereas very happy people show simpler, and less conflicting, tendencies. These findings augment the existing literatures on the affective consequences of memory, which have been concerned more with mood than with temperament and/or have dealt only with a subset of the endowment and contrast tendencies explored in the present work.
Veenhoven, Ruut; Tadic, Maja; Braam, Huub; Vliet, Katja
textabstractStudies among adult populations show that estimates of how happy one has felt in the past tend to be more positive than average happiness as assessed using time sampling techniques. This ‘memory-experience gap’ is attributed to cognitive biases, among which fading affect bias. In this paper we report a study among 352 pupils of a secondary school in the Netherlands. These youngsters reported subsequently: 1) how happy they had felt yesterday, 2) how happy they had felt during the ...
Li, Qin; Mo, Di; Li, Bin
Happiness is a major factor that influences people’s perceptions and behavior. Two-stage least squares regression was applied to investigate the effect of happiness on the psychological integration of migrant workers in China. The data for a total of 1625 individuals were obtained from the 2014 China Labor-force Dynamics Survey (CLDS). This study describes happiness from three main aspects: happiness, life satisfaction, and economic satisfaction. The psychological integration includes two dimensions of settlement willingness, and trust level; these have gone through dimension-reduced processing by using the weighted average method. The empirical evidence shows, first, that happiness has a significantly positive effect on the psychological integration of migrant workers and second, that the sense of life satisfaction in particular plays a more significant role. The acceleration of the social and political integration in migrant workers will enhance their psychological integration. Additionally, social, cultural and economic integration is found to influence migrant workers’ psychological integration by promoting happiness. Happiness between different generations of migrant workers was found to have a noticeably positive impact on their psychological integration; however, the happiness of the younger migrant workers was more perceivable than that of the other generations. Preferential policies should therefore be provided to improve the happiness of migrant workers. PMID:29751489
Does thinking about time, rather than money, influence how effectively individuals pursue personal happiness? Laboratory and field experiments revealed that implicitly activating the construct of time motivates individuals to spend more time with friends and family and less time working-behaviors that are associated with greater happiness. In contrast, implicitly activating money motivates individuals to work more and socialize less, which (although productive) does not increase happiness. Implications for the relative roles of time versus money in the pursuit of happiness are discussed.
Federico Pulido Acosta
Full Text Available This study analyzed predictors of happiness and emotional intelligence taking into account age, sex, culture and status and the relationship among these variables. 811 persons participated; 71.6% were Muslims and 28.4% Christians, with 46.1% males and 53.9% females. One questionnaire was used to evaluate happiness and another to evaluate emotional intelligence. The results indicate that predictors of happiness are age, culture, status and sex, while those of emotional intelligence are age, culture and sex. The study found that there is a statistically significant and direct correlation between happiness and emotional intelligence.
Clark, Andrew E; Flèche, Sarah; Senik, Claudia
In spite of the great U-turn that saw income inequality rise in Western countries in the 1980s, happiness inequality has fallen in countries that have experienced income growth (but not in those that did not). Modern growth has reduced the share of both the "very unhappy" and the "perfectly happy". Lower happiness inequality is found both between and within countries, and between and within individuals. Our cross-country regression results argue that the extension of various public goods helps to explain this greater happiness homogeneity. This new stylised fact arguably comes as a bonus to the Easterlin paradox, offering a somewhat brighter perspective for developing countries.
ABSTRACT. Study evaluated criteria–based clinical audit in measuring and improving quality of obstetric care for five life-threatening obstetric complications: obstetric haemorrhage, eclampsia, genital tract infections, obstructed labor and uterine rupture. Clinical management of 65 patients was audited using a 'before.
characteristic in severe gram-negative sepsis. Hypertriglyceridemia results from an increase in hepatic synthesis in combination with diminished activity of...induced stress, and tissue repair (1). The magnitude and type of nutritional losses caused by an infection reflect both the severity and duration of an... several functional forms of nutrient loss must be anticipated. Functional losses are defined as the within-body losses of nutrients due to infection
It is now widely recognized that implementation of an effective safety policy must include arrangements for auditing and feedback to the policy maker. In the E and P industry safety audits should cover the whole range of activities, from exploration to production, and including the specialist contractors widely employed. Audit schemes can be developed internally, or purchased as a package. In this paper, the development of a comprehensive audit policy is described, and a range of audit techniques are reviewed. The use of these techniques is described with special reference to drilling, diving and offshore construction in the UK sector of the North Sea
This paper reviews the advantages and disadvantages of using environmental compliance audits to help detect potential environmental violations and/or potential problems. The paper focuses on the legal issues inherent in this type of audit. The primary purpose of conducting such an audit is to determine the suitability of a facility or a site prior to a transaction or to determine a company's own compliance before a regulatory agency identifies it. The paper discusses how to set up a compliance audit and then reviews how various government agencies view voluntary environmental audits. These voluntary actions are perceived by most agencies as commendable and result in significant decreases in penalties and assessments
F Hosseini Kasnavieh
Conclusion: The study findings demonstrated that happiness was reported in a good level within the most externs. Moreover, other studies can be conducted investigating causes of happiness in order to facilitate the development of happiness.
Verstraete, Pieter; Söderfeldt, Yva
To date, the historical entanglement of disability and happiness has not been considered an object worth of historical inquiry. Nor has the intersection of disability and emotions been used as a lens to examine the history of disability. Our paper aims at filling this academic void by analysing a wide range of philosophical, anthropological,…
Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu
The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.
Mar 30, 2015 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which outlines the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;.
Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…
Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.
Mian, Umbreen Sabir; den Hartog, Jeremy; Etalle, Sandro; Zannone, Nicola
The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that
Anca-Maria VRĂJITORIU ENACHE
Full Text Available The paper aims to demonstrate the way food can reflect peoples‘ beliefs and mentalities. We analyze the myth of paradise through the legendary image of the Blajini (the Gentle ones, an ascetic community which appears linked to the Easter celebration. We a lso bring into discussion the tale of Alexander the Great, the myth of Pays de Cocagne and some other Romanian and European writings which concern images of heaven and hell. Each food and each context of feeding presented indicate the different ways in whic h people understand happiness.
Full Text Available The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 19011:2003 "Guidelines for auditing quality management systems and / or environment" on audits; cchieving quality audit and performance analysis; improved process performance reception materials; compliance with legislation and auditing standards applicable in EU and Romania.
Spencer, N J; Penlington, E
Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.
The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...
Khazaee-Pool, M; Sadeghi, R; Majlessi, F; Rahimi Foroushani, A
This randomized-controlled trial investigated the effect of physical exercise programme (PEP) on happiness among older adults in Nowshahr, Iran. Results of this study on 120 male and female volunteers showed that an 8-week group physical exercise programme was significantly effective in older adults' happiness. Findings showed that physical exercise programme is so beneficial for increasing older adults' happiness. Physical activity is associated with well-being and happiness. The purpose of this study was to determine the effects of an 8-week long physical exercise programme (PEP) on happiness among older adults in Nowshahr, Iran. This was a randomized control trial study. The participants consisted of a group of 120 male and female volunteers (mean ± SD age: 71 ± 5.86 years) in a convenience sampling among older adults in public parks in Nowshahr, Iran. We randomly allocated them into experimental (n = 60) and control (n = 60) groups. A validated instrument was used to measure well-being and happiness [Oxford Happiness Inventory (OHI)]. Respondents were asked to complete the OHI before and 2 months after implementing PEP. The 8-week PEP was implemented with the intervention group. The statistical analysis of the data was conducted using paired t-test, Fisher's exact test and χ(2). Before the intervention, there was no significant difference in the happiness mean score between the case and control groups; however, after implementing PEP, happiness significantly improved among the experimental group (P = 0.001) and did not improve within the control group (P = 0.79). It can be concluded that PEP had positive effects on happiness among older adults. Planning and implementing of physical activity is so important for older happiness. © 2014 John Wiley & Sons Ltd.
Esson, Gavin A; Holme, S A
Forty percent of individuals have late-stage HIV at the time of diagnosis, resulting in increased morbidity. Identifying key diseases which may indicate HIV infection can prompt clinicians to trigger testing, which may result in more timely diagnosis. The British HIV Association has published guidelines on such indicator diseases in dermatology. We audited the practice of HIV testing in UK dermatologists and General Practitioners (GPs) and compared results with the national guidelines. This audit showed that HIV testing in key indicator diseases remains below the standard set out by the national guidelines, and that GPs with special interest in dermatology have a lower likelihood for testing, and lower confidence when compared to consultants, registrars and associate specialists. Large proportions of respondents believed further training in HIV testing would be beneficial.
R. Veenhoven (Ruut); F. Vergunst (Floris)
markdownabstract__Abstract__ The 'Easterlin Paradox' holds that economic growth in nations does not buy greater happiness for the average citizen. This thesis was advanced in the 1970s on the basis of the then available data on happiness in nations. Later data have disproved most of the empirical
R. Veenhoven (Ruut); M. Tadic (Maja); H. Braam (Huub); K. van Vliet (Katja)
textabstractStudies among adult populations show that estimates of how happy one has felt in the past tend to be more positive than average happiness as assessed using time sampling techniques. This ‘memory-experience gap’ is attributed to cognitive biases, among which fading affect bias. In this
This paper discusses the relevance between social success and happiness in Korea from the perspective of Korean higher education. To review this study systematically, three research questions are stated. First of all, what is social success? Second, is social success able to provide happiness for us? Last, what is the relevance between social…
This article discusses relevance between education fever and happiness from the viewpoint of Korean higher education. To review this study systematically, three research questions are addressed. First, what is education fever from the viewpoint of the Korean people? Second, what are relations between education fever and happiness? Last, can…
Torchyan, Armen A; BinSaeed, Abdulaziz A; Aleid, Yazeed S; Nagshbandi, Ahmed A; Almousa, Fahad; Papikyan, Satenik L; Gosadi, Ibrahim M
Our aim was to assess the potential relationships among happiness, physical activity, and smoking initiation among undergraduate medical students in Saudi Arabia. We performed a cross-sectional study of randomly selected first- to fifth-year undergraduate medical students. Smoking initiation was defined as "ever trying smoking a cigarette, waterpipe, cigar/cigarillo, or other type of tobacco, even one or 2 puffs." The short scale Oxford Happiness Questionnaire was used to assess each student's happiness. Multivariate logistic regression analysis was performed. Of the 406 students surveyed (208 boys, 198 girls), 86 (21.1%) had initiated smoking. We found an interaction between physical activity (PA) and happiness on smoking initiation (p-interaction = .012). Among boys with low levels of PA, lower levels of happiness were associated with a greater likelihood of smoking initiation (OR = 5.8, 95%CI = 1.9 - 17.5). Also, high levels of PA increased the chance of smoking initiation among male students with high levels of happiness (OR = 5.6, 95%CI = 2.1 - 14.5). Our results suggest that young men with low levels of happiness and low levels of PA, as well as high levels of PA and high levels of happiness, may be targeted as a priority population in tobacco control intervention programs.
Dockery, Alfred Michael
Education is generally seen as enhancing people's lives. However, previous research has reported an inverse relationship between education and happiness or satisfaction with life: as education level goes up, happiness goes down. Using data from the Longitudinal Surveys of Australian Youth (LSAY), this report examines the relationship between…
van Kleef, G.A.; de Dreu, C.K.W.; Manstead, A.S.R.
Three experiments investigated the interpersonal effects of anger and happiness in negotiations. In the course of a computer-mediated negotiation, participants received information about the emotional state (anger, happiness, or none) of their opponent. Consistent with a strategic-choice
Denny, Katherine G.; Steiner, Hans
When under conditions of high demand and allostatic load, are happiness and satisfaction in four domains (family, friends, academics, recreation) influenced more by external or internal factors? Do student-athletes who lead exceedingly complicated lives report happiness as a function of athletic achievement or internal disposition? Stanford…
Oishi, Shigehiro; Gilbert, Elizabeth A
Once believed to be universal, a growing body of research shows that both the conception and predictors of happiness vary cross-culturally. First, the meaning and importance of happiness varies both across time and between nations. Americans, for instance, tend to define happiness in terms of pleasure or enjoyment and view happiness as universally positive, whereas East Asian and Middle Eastern cultures may highlight the transient and socially disruptive nature of happiness and be ambivalent about whether it is good. Second, predictors of happiness vary between cultures. Recent work highlights new mediators (e.g., relational mobility), individual predictors (e.g., person-culture fit), societal factors (e.g., good governance and wealth), within-culture variations (e.g., at the state or city level), and interventions (e.g., practicing gratitude) that differ cross-culturally or help explain cultural differences in happiness. Though many questions remain, this review highlights how these recent advances broaden and revise our understanding of culture and happiness. Copyright © 2015 Elsevier Ltd. All rights reserved.
Lu, Luo; Gilmour, Robin; Kao, Shu-Fang
Examines the relationships between cultural values and experiences of happiness in two samples focusing on university students in Taiwan (n=439) and the United Kingdom (n=344). Reports that the relationships between values and happiness were stronger in the Taiwanese sample. Includes references and an appendix. (CMK)
E. Arampatzi (Efstratia); M.J. Burger (Martijn); N.A. Novik (Natallia)
textabstractCan online social contacts replace the importance of real-life social connections in our pursuit of happiness? With the growing use of social network sites (SNSs), attention has been increasingly drawn to this topic. Our study empirically examines the effect of SNS use on happiness for
Moor, J.A.; de Graaf, P.M.
In this article, we examine the temporary and long-term consequences of the death of a parent or child on happiness. According to set-point theory external conditions are expected to only have a short-term or limited influence on happiness. This directly contradicts the basic assumption of affective
Yassin, Sulaiman Md.
Without any doubt happiness among staff in any organization is pertinent to ensure continued growth and development. However, not many studies were carried out to determine the domains that will be able to measure the level of happiness among staff in universities. Thus, the aim of this study is to elicit the domains that explain the overall…
Uusitalo-Malmivaara, Lotta; Lehto, Juhani E.
In this study happiness and depression in 737 12-year-old Finnish children were predicted by relationships with family members and other people, the number of close friends and their experiences of parental fighting and drinking. There were no differences in happiness between the genders, but the girls were more depressed than the boys. Low…
Fishman, Stephen M.; McCarthy, Lucille
Nel Noddings claims that there is an important normative element in happiness. For support, she points to the Aristotelian idea of the "eudaimonic" life, a concept that is often translated into English as "the happy life". However, in light of the wide divergence between the Aristotelian view of "eudaimonia" as a life…
In the field of college success and retention, researchers have examined school facilities, grade point averages, SAT scores, high school grades, and student involvement among other variables. One of the additional variables that has been examined is how happiness affects college success. The matter of student happiness is of primary importance to…
Langevin, Elizabeth L.
The purpose of this study was to examine the relationship between undergraduate student happiness and academic performance (GPA), controlling for age, gender, and race/ethnicity for third and fourth year business students at University of Phoenix, Little Rock Campus. The eight-item Oxford Happiness Questionnaire (OHQ) was used to measure the…
Bartolini, Stefano; Bilancini, Ennio; Pugno, Maurizio
During the last 30 years US citizens experienced, on average, a decline in reported happiness, social connections, and confidence in institutions. We show that a remarkable portion of the decrease in happiness is predicted by the decline in social connections and confidence in institutions. We carry out our investigation in three steps. First, we…
Darling, Joseph A; Circo, Deborah K
This quantitative study assessed whether presentation of preferred items and activities during multiple periods of the day (and over multiple days) increased indices of happiness (over time/sustained) in individuals with PMD. A multiple baseline design across participants was utilized to measure changes in indices of happiness of the participants. Participants were recruited from an adult day activity program specializing in providing assistance to individuals with disabilities. For Mary, baseline indices of happiness were 26.67% of intervals, increasing 6.76% during intervention to 33.43%. For Caleb, baseline indices of happiness were 20.84% of intervals, increasing 6.34% during intervention to 27.18%. For Mark, baseline indices of happiness were 40.00% of intervals, increasing 12.75% during intervention to 52.75%. Overall interobserver agreement was 82.8%, with interobserver agreement observations occurring during 63.04% of the observations. The results of the investigation demonstrated that presenting preferred items and activities increased the indices of happiness compared to baseline rates of indices of happiness. Results may have been more robust if the participants were assessed for overall responsiveness patterns prior to the initiation of measurement of indices of happiness. Copyright © 2015 Elsevier Ltd. All rights reserved.
Hartog, Joop; Oosterbeek, Hessel
Explores schooling's effect on health, wealth, and happiness for a cohort of Dutch individuals born around 1940. Uses observations on childhood IQ and family background. The group with a nonvocational, intermediate-level education scored highest on all three factors. IQ affects health, not wealth or happiness. Family background increases wealth,…
Many research carried out so far have demonstrated that there is a direct relationship between individuals' happiness and aspects of their behaviours. That is to say, happiness has a positive relationship with life quality, job satisfaction, aggression, self-efficacy levels of individuals, vitality, optimism, altruism (self-sacrifice for the…
Weiss, Laura Anne
In the PhD-thesis ‘Direction: Happiness. Improving well-being of vulnerable groups’, the effects of the Happiness Route, a positive psychology intervention, were examined. The intervention is directed at a vulnerable group with an accumulation of risk factors for a low well-being; lonely people with
Y. Schikhof; Dr. J.H. Groenewoud; Dr. A.L. Cordia; Dr. J. de Lange
Within the project 'In Touch'; touch screen application for people with dementia, a concept happy game was designed for the iPad. The purpose of this happy game is to provide a meaningful individual activity for persons with dementia, to give pleasure, and to create a sense of self-achievement.
ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...
Full Text Available The scientific paper, which was processed by the author, deals with the issue of urban environment and conditions in which residents feel themselves in this environment more secure, successful and, of course, happy. The article presents a comparative analysis of the Singapore experience in improving the urban environment, which at one time allowed this small Asian country to take a leading position in the world economy. Author believes that the economics of happiness is the economy of the future. Happy people are able to improve their KPI, to work more efficiently; they become more competitive, and, consequently, the country improves its competitiveness. The article deals with different approaches to evaluate the happiness and well-being of residents from different countries and provides examples of projects aimed to improve the happiness of the inhabitants of the cities.
Ejrnæs, Anders; Greve, Bent
in society (subjective position). The study drew on data from the European Social Survey. Two important findings emerged from the analysis. First, an individual's subjective position in society is a more important predictor of happiness than objective measures such as income, education and labour market......This article shows that people's perception of their position in society is strongly correlated with their level of happiness, and thus that differences in happiness levels among countries in different welfare state clusters are influenced by people's perceptions of their relative position...... position. Second, the link between individuals’ perceived position in society and their level of happiness is moderated by the welfare state. In the Nordic countries, people's perceptions of their position in society have less influence on happiness whereas in Eastern European countries we found a strong...
Denny, Katherine G; Steiner, Hans
When under conditions of high demand and allostatic load, are happiness and satisfaction in four domains (family, friends, academics, recreation) influenced more by external or internal factors? Do student-athletes who lead exceedingly complicated lives report happiness as a function of athletic achievement or internal disposition? Stanford student-athletes (N=140) were studied with a standardized questionnaire which examined internal factors ((1) locus of control, (2) mindfulness, (3) self-restraint, and (4) self-esteem) to see whether they better account for happiness than external factors (playing time, scholarship). As predicted, internal factors were more powerful correlates of happiness when holding constant demographics. Regression models differed for different aspects of happiness, but the main postulated result of internal versus external was maintained throughout. These findings have implications for how well athletes cope with adversity which, in turn, could shed light on the development of traits that may provide a buffer against adversity and build resilience.
Vestergaard, Sonja; Thinggaard, Mikael; Jeune, Bernard
Objectives: Little is known about whether the feeling of happiness follows the age-related decline in physical and mental functioning. The objective of this study was to analyze differences with age in physical and mental functions and in the feeling of happiness among Danes aged 45 years and older......-reported mobility, a cognitive composite score, and a depression symptomatology score including a question about happiness were assessed. T-score metric was used to compare across domains and age groups. Results: Overall, successively older age groups performed worse than the youngest age group (45-49 years.......9), and the total depression symptomatology score (men: 15.5, women: 17.4). Conversely, the T-score difference in happiness was small (men: 5.6, women: 6.0). Conclusion: Despite markedly poorer physical and mental functions with increasing age, in this Danish sample age did not seem to affect happiness...
.... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...
... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...
Matsunaga, Masahiro; Kawamichi, Hiroaki; Umemura, Tomohiro; Hori, Reiko; Shibata, Eiji; Kobayashi, Fumio; Suzuki, Kohta; Ishii, Keiko; Ohtsubo, Yohsuke; Noguchi, Yasuki; Ochi, Misaki; Yamasue, Hidenori; Ohira, Hideki
Happiness is regarded as one of the most fundamental human goals. Given recent reports that positive feelings are contagious (e.g., the presence of a happy person enhances others' happiness) because of the human ability to empathize (i.e., sharing emotions), empathic ability may be a key factor in increasing one's own subjective level of happiness. Based on previous studies indicating that a single nucleotide polymorphism in the serotonin 2A receptor gene [HTR2A rs6311 guanine (G) vs. adenine (A)] is associated with sensitivity to emotional stimuli and several mental disorders such as depression, we predicted that the polymorphism might be associated with the effect of sharing happiness. To elucidate the neural and genetic correlates of the effect of sharing happiness, we first performed functional magnetic resonance imaging (fMRI) during a “happy feelings” evocation task (emotional event imagination task), during which we manipulated the valence of the imagined event (positive, neutral, or negative), as well as the presence of a friend experiencing a positive-valence event (presence or absence). We recruited young adult women for this fMRI study because empathic ability may be higher in women than in men. Participants felt happier (p happiness (neutral/presence condition) than those with the AA genotype. In a follow-up study with a vignette-based questionnaire conducted in a relatively large sample, male and female participants were presented with the same imagined events wherein their valence and the presence of a friend were manipulated. Results showed genetic differences in happiness-related empathy regardless of sex (p happiness by modulating the activity of the mentalizing/theory-of-mind network. PMID:29311795
Although happiness as a state of mind may be universal, its meaning takes culture-specific forms. Drawing on the concept of folk theories, this study attempted to uncover lay beliefs about the nature of happiness in Germany and South Africa. To that end, 57 German and 44 black South African students wrote free-format essays in response to the…
van Hoorn, André; Sent, Esther-Mirjam
Self-reported happiness does not generally increase with rising income, as established by Richard Easterlin. We argue that the subsequent debate in economics surrounding this income-happiness paradox has paid too little attention to the theoretical foundation for the expected positive relation
ANA MARIA JOLDOŞ
Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.
Burke, M P; Opeskin, K
Autopsy numbers in Australian hospitals have declined markedly during the past decade despite evidence of a relatively static rate of demonstrable clinical misdiagnosis during this time. The reason for this decrease in autopsy numbers is multifactorial and may include a general lack of clinical and pathologic interest in the autopsy with a possible decline in autopsy standard, a lack of clinicopathologic correlation after autopsies, and an increased emphasis on surgical biopsy reporting within hospital pathology departments. Although forensic autopsies are currently maintaining their numbers, it is incumbent on forensic pathologists to demonstrate the wealth of important information a carefully performed postmortem examination can reveal. To this end, the Pathology Division of the Victorian Institute of Forensic Medicine has instituted a program of minimum standards in varied types of coroner cases and commenced a system of internal and external audit. The minimum standard for a routine, sudden, presumed natural death is presented and the audit system is discussed.
A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants
Infection control and continuing medical education committees were formed where they did not exist. Conclusion/Recommendation: Hospital medical audit on problem analysis and implementation of changes in health units is highly effective in stimulating and empowering health care workers and hospital administrators to ...
The recent changes of the global scale caused by the development of business and an excessive use of subjective decisions and estimates when drawing up financial statements have caused an increased pressure that may lead to fraudulent financial reporting. Audit firms are obligated to express an independent opinion on the truthfulness and fairness of the information presented in financial statements to enable the users to take informed economic decisions. Therefore, it is important to further ...
September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense
Organi- zation for Standardiza- tion ( ISO ): ISO 27000 : Information Systems Se- curity Management. A robust program of internal auditing of a...improvement is the basis and underpinning of the ISO . All processes must be considered ongoing and never at an “end state.” Top management develops a...security management system, including security policies and security objectives, plus threats and risks. Orga- nizations already working with ISO 9000
Perrem, L M
Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.
Full Text Available Background: Happiness as one of the main positive health indicators has drawn more attention in recent years among policy makers and health system managers. There are few studies performed to measure happiness in population-based settings in Iran. In response to this need, our study tends to assess Iranians subjective happiness in Tehran, Capital city of Iran.Materials and Methods: Present study was conducted in Tehran, Capital of Iran, with more than 7 Million populations in January 2013, using a two-step approach. In first step c conceptual framework of Iranians’ happiness was developed. In the second phase of study, a survey recruiting 700 participants was conducted. Stratified cluster sampling method was employed. Participants were recruited from all the 22 municipal divisions of Tehran as strata, proportional to the population size and its gender and age distribution. Happiness was measure by a 40-item questionnaire with scores ranged among 40 to 200.Results: Conceptual framework of Iranians’ happiness based on reviewed documents and consensus building process was the product of first step. At second step, from a pool of 700 persons, 696 (97% agreed to participate and filled out the questionnaire completely. The mean of happiness score was 143.9 (95% confidence interval, 142.5 to 145.4. The results show that the happiness score of jobless people (135.1, 95%CI: 128.1-142.0 and widowed singles (126.6, 95%CI: 113.0-140.2 were significantly lower than other corresponding groups. There was no significant association between gender, age group, educational level as determinants and happiness.Conclusion: Happiness level of Tehranians is somewhat higher than the moderate level. This finding is consistent with findings of other conducted studies in country. However, it is not consistent with some of international reports of happiness, For instance, Happy Planet Index. Due to inadequate information, it is necessary to conduct more research to
Pohan, Nur Aisah
The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...
Elena RUSE; Georgiana SUSMANSCHI (BADEA); Daniel DĂNECI-PĂTRĂU
The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities int...
This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...
... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in...
... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...
Goldhaber, Gerald M.; Krivonos, Paul D.
Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)
Department of Transportation — This is an internal audit workflow application used to automate business processes that support the AVS Quality Management System (QMS) and several Flight Standards...
Song, Lei; Xu, Shiyun; Yang, Jianying
This present study focuses on a dynamical model of happiness described through fractional-order differential equations. By categorizing people of different personality and different impact factor of memory (IFM) with different set of model parameters, it is demonstrated via numerical simulations that such fractional-order models could exhibit various behaviors with and without external circumstance. Moreover, control and synchronization problems of this model are discussed, which correspond to the control of emotion as well as emotion synchronization in real life. This study is an endeavor to combine the psychological knowledge with control problems and system theories, and some implications for psychotherapy as well as hints of a personal approach to life are both proposed.
Rauer, Amy; Volling, Brenda
This study utilized observational and self-report data from 57 happily married couples to explore assumptions regarding marital happiness. Suggesting that happily married couples are not a homogeneous group, cluster analyses revealed the existence of three types of couples based on their observed behaviors in a problem-solving task: (1) mutually engaged couples (characterized by both spouses' higher negative and positive problem-solving); (2) mutually supportive couples (characterized by both spouses' higher positivity and support); and (3) wife compensation couples (characterized by high wife positivity). Although couples in all three clusters were equally happy with and committed to their marriages, these clusters were differentially associated with spouses' evaluations of their marriage. Spouses in the mutually supportive cluster reported greater intimacy and maintenance and less conflict and ambivalence, although this was more consistently the case in comparison to the wife compensation cluster, as opposed to the mutually engaged cluster. The implications of these typologies are discussed as they pertain to efforts on the part of both practitioners to promote marital happiness and repair marital relations when couples are faced with difficulties. © FPI, Inc.
Full Text Available Happiness is an ideal condition needed by everyone. In the real life, happiness comes not only from the harmony in the home but also from the exciting environment or atmosphere outside the home, such as impulse buying. When someone makes impulse buying, she could feel the happiness be-cause she gets something she wants. This means that when someone makes a purchase, she will experience happiness. This study aimed to examine the variables that affect impulse buying which may also affect the happiness. It is assumed that the experience and the pleasant shopping atmosphere affect the impulse buying and, as a result, the impulse buying affects happiness. The samples in this study were 150 women making purchases of fashion products at malls in Surabaya. The hypothesis testing was conducted by using Structural Equation Modelling. The test results indicated the hypothesis 1 stating that the experiential marketing influenced the impulse buying and hypothesis 2 stating that the shopping enjoyment affected the impulse buying were accepted. Further, hypothesis 3 were also accepted, stating that the impulse buying influenced happiness.
Ahmed M. Abdel-Khalek
Full Text Available This study aimed to estimate the associations between, and sex-related differences in happiness, health, and religiosity. A sample (N = 476 of Lebanese undergraduates took part in the study (215 men and 261 women. They answered Arabic versions of the Oxford Happiness Inventory (OHI, the Satisfaction with Life Scale (SWLS, the Love of Life Scale, as well as five self-generated rating scales. Men obtained a significantly higher mean score on happiness and mental health than did their female counterparts, whereas women obtained a significantly higher mean score on religiosity. All the Pearson correlations between the study scales were significant and positive but one (between the self-rating scales of physical health and religiosity among men. Principal components analysis yielded one salient component separately in men and women, and labeled “Happiness, health, and religiosity.” The predictors of happiness as assessed with the OHI were love of life and SWLS, and happiness self-rating scale. Based on the responses of the present sample, it was concluded that those who consider themselves as felt happiness, reported higher mental and physical health, and being more religious.
Full Text Available Background Happiness is a lasting state and is associated with the absence of negative emotions, the presence of positive emotions, life satisfaction, social engagement and objectives in life. Researchers have demonstrated the benefits of happiness in many aspects of life, but few studies have been conducted within psychiatry.Objectives To develop a critical literature review of studies on happiness and health in order to bring some further and useful information to psychiatry updating the article “Happiness: a review” published in 2007 in Revista de Psiquiatria Clínica.Methods Computational searching was undertaken of digital data basis (PubMed and SciELO using the keywords “happiness” and “health”. One hundred twenty-seven papers published between 2004 and 2014 were found, but only 76 had the keywords in the title or abstract and with this were selected.Results Personality traits, such as self-direction; being married; being involved in physical and leisure activities; higher educational backgrounds and intelligence quotient; religiosity, volunteering and altruism; good physical and mental health; were positively related to happiness.Discussion Analysis of the concept of happiness and its associated emotions may be more complex than describing the symptoms of psychiatric disorders. Despite this, the study of happiness brings several positive implications for psychiatry.
Hosseinniakani, Seyed; Inácio, Coelho Helena; Mota, Rui
“Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results ach...
This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.
On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...
auditor derives a high proportion of revenue from a particular client creates economic ... identified in prior bank audit fee studies holds for Ethiopian commercial .... firms as smaller firms have fewer clients and so each client represents a larger ...... higher level of liquid assets relative to their total assets pay lower audit fees.
Zeng, Zhonglu; Forrest, David; McHale, Ian G
Proposals for casinos usually focus on numbers of jobs without considering their quality. We surveyed 1,506 Macau residents, modelling happiness and job satisfaction. Being employed is shown to be important for 'happiness'. But job attributes also matter, confirming the work domain as influential on wellbeing. Casino employees report similar happiness as others. However, despite relatively high pay, they report low overall job satisfaction. The particular aspects of their jobs that they rated generally negatively tended to be those inherent in casino employment rather than easily modifiable by managerial action.
Hsu, Hui-Chuan; Chang, Wen-Chiung; Chong, Young-Sook; An, Jeong Shin
The purpose of this study was to examine happiness and social determinants across age cohorts in Taiwan. The data were obtained from the 2011 Taiwan Social Change Survey (aged 18 +, n = 2,199). The social determinants of happiness included socioeconomic status and social connection. Happiness was not different across the age groups. Receiving less family support, less formal support, more social trust and more control over life were significant for the younger group. Being married and having more social participation were significant for the middle-aged. Receiving less family support and having a higher economic status were significant for the older group. © The Author(s) 2015.
The objectives were to evaluate the efficiency and effectiveness of the acquisition audit process, determine whether reductions can be achieved by improvements in prioritizing audits, and determine...
Social Security Administration — This database contains information about the Social Security Administration's audits regarding SSA agency performance and compliance. These audits can be requested...
Buuren, van, J.P.
This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...
Veenhoven, R.; Dutt, A.K.; Radcliff, B.
Utilitarian moral philosophy holds that we should aim at greater happiness for a greater number. Yet two theories about how we assess how happy we are imply that there is not much value in happiness and that happiness cannot de raised lastingly. These two theories are: (1) ‘Set-point’ theory, which
W.M. Kalmijn (Wim); R. Veenhoven (Ruut)
markdownabstract__Abstract__ Eight years ago we proposed a new measure of happiness in nations, called Inequality-Adjusted Happiness (IAH). This measure indicates how successful nations are in combining a high level of happiness and a low degree of inequality in happiness among citizens. The
Thompson, Dixon; Wilson, Melvin J.
The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.
Buuren, van, J.P.
The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...
Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)
The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the
Kolesnikov, A I; Sheina, L S; Ivanov, N S [RDIEE, Moswoc (Russian Federation); Draborg, S; Oestergaard, T [Dansk Energi Analyse A/S, Vanloese (Denmark)
The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the
Richards, Justin; Jiang, Xiaoxiao; Kelly, Paul; Chau, Josephine; Bauman, Adrian; Ding, Ding
Mental health disorders are major contributors to the global burden of disease and their inverse relationship with physical activity is widely accepted. However, research on the association between physical activity and positive mental health outcomes is limited. Happiness is an example of a positive construct of mental health that may be promoted by physical activity and could increase resilience to emotional perturbations. The aim of this study is to use a large multi-country dataset to assess the association of happiness with physical activity volume and its specificity to intensity and/or activity domain. We analysed Eurobarometer 2002 data from 15 countries (n = 11,637). This comprised one question assessing self-reported happiness on a six point scale (dichotomised: happy/unhappy) and physical activity data collected using the IPAQ-short (i.e. walking, moderate, vigorous) and four domain specific items (i.e. domestic, leisure, transport, vocation). Logistic regression was used to examine the association between happiness and physical activity volume adjusted for sex, age, country, general health, relationship status, employment and education. Analyses of intensity and domain specificity were assessed by logistic regression adjusted for the same covariates and physical activity volume. When compared to inactive people, there was a positive dose-response association between physical activity volume and happiness (highly active: OR = 1.52 [1.28-1.80]; sufficiently active: OR = 1.29 [1.11-1.49]; insufficiently active: OR = 1.20 [1.03-1.39]). There were small positive associations with happiness for walking (OR = 1.02 [1.00-1.03]) and vigorous-intensity physical activity (OR = 1.03 [1.01-1.05). Moderate-intensity physical activity was not associated with happiness (OR = 1.01 [0.99-1.03]). The strongest domain specific associations with happiness were found for "a lot" of domestic (OR = 1.42 [1.20-1.68]) and "some" vocational (OR = 1.33 [1.08-1.64]) physical
Leersum, N.J. van; Snijders, H.S.; Henneman, D.; Kolfschoten, N.E.; Gooiker, G.A.; Berge, M.G. Ten; Eddes, E.H.; Wouters, M.W.; Tollenaar, R.A.E.M.; Bemelman, W.A.; Dam, R.M. van; Elferink, M.A.; Karsten, T.M.; Krieken, J.H. van; Lemmens, V.E.; Rutten, H.J.; Manusama, E.R.; Velde, C.J. van de; Meijerink, W.J.H.J.; Wiggers, T.; Harst, E. van der; Dekker, J.W.T.; Boerma, D.
INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated
The purpose of this thesis is to find a way to effectively plan for internal audit. Conditions necessary for effective planning are formulated by using analysis of scientific literature. In second part author suggests a model for effective internal audit planning. In third part model is applied and analyzed using a case study.
Full Text Available Fuzzy logic has created suitable mathematics for making decisions in uncertain environments including professional judgments. One of the situations is to assess auditee risks. During recent years, risk based audit (RBA has been regarded as one of the main tools to fight against fraud. The main issue in RBA is to determine the overall audit risk an auditor accepts, which impact the efficiency of an audit. The primary objective of this research is to redesign the audit risk model (ARM proposed by auditing standards. The proposed model of this paper uses fuzzy inference systems (FIS based on the judgments of audit experts. The implementation of proposed fuzzy technique uses triangular fuzzy numbers to express the inputs and Mamdani method along with center of gravity are incorporated for defuzzification. The proposed model uses three FISs for audit, inherent and control risks, and there are five levels of linguistic variables for outputs. FISs include 25, 25 and 81 rules of if-then respectively and officials of Iranian audit experts confirm all the rules.
Hatch, Mary B.; And Others
Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…
van Leersum, N. J.; Snijders, H. S.; Henneman, D.; Kolfschoten, N. E.; Gooiker, G. A.; ten Berge, M. G.; Eddes, E. H.; Wouters, M. W. J. M.; Tollenaar, R. A. E. M.; Bemelman, W. A.; van Dam, R. M.; Elferink, M. A.; Karsten, Th M.; van Krieken, J. H. J. M.; Lemmens, V. E. P. P.; Rutten, H. J. T.; Manusama, E. R.; van de Velde, C. J. H.; Meijerink, W. J. H. J.; Wiggers, Th; van der Harst, E.; Dekker, J. W. T.; Boerma, D.
In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch
Brawley, Dorothy E.
In teaching Strategic Management, it is imperative that students first learn how to audit the firm before they begin analysis, planning and implementation. Unfortunately this is a step often overlooked. Without a complete and up to date audit, any analysis conducted would have questionable validity and reliability. This report focuses on an…
Holm, Claus; Thinggaard, Frank
a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...
Stevenson G. Smith
Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.Â As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.Â At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S.Â The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.
Jones, C. D.E.
Graphs are shown depicting energy consumption over a period to illustrate the impact various factors have on energy consumption. Some recommendations are made to improve consumption including weatherization of the building; proper operation of equipment; and insulating pipelines, etc. Formulas are given from which can be determined the factors (seasonal variations, heat losses, etc.) causing fuel consumption variations. Electric power usage for space HVAC systems and for processes is dealt with separately and can usually be audited separately. Some payback times for specific conservation measures are given. (MCW)
Parkes, Jacqueline; O'Dell, Cindy
It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.
In the research reported here, I examined whether the verbs applied to descriptions of past emotional experiences influence present mood and happiness. Participants who described a positive experience using the imperfective aspect, which implies ongoing progression, subsequently reported more positive mood and greater happiness than did participants who described a positive experience using the perfective aspect, which implies completion; likewise, participants who described a negative experience using the imperfective aspect subsequently reported more negative mood and less happiness than did participants who described a negative experience using the perfective aspect. These effects were traced to enhanced memory for the described emotional experience in the imperfective condition relative to the perfective condition. The findings demonstrate how formal features of language shape both the reinstatement of past affective reactions and happiness judgments, and may have practical applications for improving subjective well-being.
Uchida, Yukiko; Kitayama, Shinobu
Cultural folk models of happiness and unhappiness are likely to have important bearings on social cognition and social behavior. At present, however, little is known about the nature of these models. Here, the authors systematically analyzed American and Japanese participants' spontaneously produced descriptions of the two emotions and observed, as predicted, that whereas Americans associated positive hedonic experience of happiness with personal achievement, Japanese associated it with social harmony. Furthermore, Japanese were more likely than Americans to mention both social disruption and transcendental reappraisal as features of happiness. As also predicted, unlike happiness, descriptions of unhappiness included various culture-specific coping actions: Whereas Americans focused on externalizing behavior (e.g., anger and aggression), Japanese highlighted transcendental reappraisal and self-improvement. Implications for research on culture and emotion are discussed. 2009 APA, all rights reserved.
Full Text Available The present research examines the relationships between happiness and variables of gender, age and marital status as well as the degrees of happiness most frequently experienced by people. The sample was constituted by 163 males and females, between the ages of 20 and 60 years, single and married, and from middle class strata. They were administered the Scale of Satisfaction with Life, developed by Diener, with and added item to measure the degrees of happiness. There is no significan! statistically difference between genders; according to age the only significan contras! was between 30 and 50 years, with the notation that the highest means corresponded to ages 50 and 60 years old; married people were found to be happier than single ones. In general, the majority reported feeling happy, the other degrees contained very few frecuencies.
... November 2017 Print this issue Healthy Body, Happy Heart Improve Your Heart Health En español Send us your comments Every moment of the day, your heart is pumping blood throughout your body. In silent ...
H. V. Khodus
Full Text Available Purpose. In this article is an attempt to "read" cultural code of the phenomenon of happiness in actual social circumstances. The research was primarily focused on the specifics of the contemporary cultural situation, which determines the emotional infrastructure of individuals’ life. Methodology. The number of concepts that were proposed by M. Foucault, N. Elias, in particular – «configurationally balance of power», «culture of yourself», «take care of yourself», «practice of yourself», "the discourse of power/knowledge" are proposed as a heuristic resource that allows to comprehend the transit of value-semantic codes of the happiness phenomenon. Such analytical optics enable reading of contemporary social reality as a discursive space that permeated with visual aestheticization of various emotions, legitimized with knowledge/power. This disciplinary discourse not only codifies the "correct" expression of emotions, but also culturally encodes the hierarchy of these "correct" emotions. Scientific novelty. It is proved that a characteristic feature of current modernity (available in Ukrainian realities is the change in happiness status, its transformation into "normative" emotion that individuals should feel and show. In other words, the cult of happiness becomes dominant cultural imperative, a duty, acting as a moral duty. It is argued that "the forced happiness" is a social effect of the therapeutic culture, which streamlines the emotional life of the individual, interpersonal relationships, scenarios of success and happiness. The key role of cultural mediators, commercial narratives (Internet, media in the design and promotion of the ideology of "forced happiness" is justified. Conclusions. The proposed research approach allows deconstructing the emotional regime of modernity in the aspect of problematization the phenomenon of happiness. The idea is that the right to happiness, to private pleasure and self-care are the basic ideas
Elbur, Abubaker Ibrahim; M.A., Yousif; El-Sayed, Ahmed S.A.; Abdel-Rahman, Manar E.
Introduction: Surgical site infections account for 14%-25% of all nosocomial infections. The main aims of this study were to audit the use of prophylactic antibiotic, to quantify the rate of post-operative wound infection, and to identify risk factors for its occurrence in general surgery.
Steedmand , Ian; Atherton, John R.; Graham, Elaine
There is growing evidence that rising levels of prosperity in Western economies since 1945 have not been matched by greater incidences of reported well-being and happiness. Indeed, material affluence is often accompanied instead by greater social and individual distress. A growing literature within the humanities and social sciences is increasingly concerned to chart not only the underlying trends in recorded levels of happiness, but to consider what factors, if any, contribute to positive an...
In social and economic analysis of longitudinal data, the socio-economic variables that are statistically significant in pooled data regressions sometimes become insignificant after individual fixed effects are controlled for. This phenomenon has been observed in the analysis of the relationship between age and happiness. The discrepancy in results between regressions with and without controlling for individual fixed effects is sometimes known as a mystery in the research of age and happiness...
Kimberly A. Freeman, Ph.D.; Katherine C. Jackson
The Kingdom of Bhutan, a small country situated on the border between China and India, has in recent years become a constitutional democratic monarchy. As part of its 2008 constitution, Bhutan committed to promote conditions that would enable the pursuit of Gross National Happiness. The countrythus initiated an effort to improve the quality of life and happiness for its citizens and has embraced globalization far more than previouslythrough attracting business, tourism, and communications. Th...
This article explores some of the available sociological orientations towards happiness, linking these with feminist debates about pleasure, heterosexuality, agency and consumption, as well as utilizing my own autobiographical narrative from working with other feminists over the years in academia. Its central premise is that feminist debates and concerns can take forward sociological debates on happiness in new directions and in more nuanced ways. Conversely, current sociological theorizing o...
Diplomová práce je zpracování na téma marketingový audit. Jejím cílem provedení marketingového auditu ve firmě XX. Předmětem auditu je jejich nejstarší produkt, a to v plné šíři, tj. celkové zhodnocení marketingové činnosti firmy. Marketingový audit je nástroj analýzy v této diplomové práci. Poznatky shrnuji v analýze SWOT, na jejímž základě jsem vypracovala seznam doporučení s cílem vylepšení fungování marketingových činností, následně jsem sestavila přibližný rozpočet pro tyto kroky, stejně...
Tato diplomová práce se zabývá návrhem a implementací rozšíření auditu v Linuxu, kterým je reaktivní audit. Tento mechanizmus přináší novou funkcionalitu ve formě možnosti spouštění reakcí na určité události generované auditem. Reaktivní audit je implementován jako plugin a jeho použití je volitelné. Tato práce se zabývá také pluginem, který ukládá některé události a na základě jejich analýzy poskytuje časově závislé statistiky pro první plugin. Výsledkem je, že mechanizmus reaktivního auditu...
Eulerich, Marc; Henseler, Jörg; Koehler, Annette
Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study
Dr. Mohammad Taghi Sheykhi
Full Text Available The paper aims to explore how happiness, leisure and tourism play role in modern life, and how they are related to household budget. While in the past household budget was totally allotted to the necessities of food, clothing and shelter, nowadays, some portion of the household budget needs to be allotted to leisure and tourism activities ___ leading to happiness. While in the West it is done so, in the developing countries, there is still a long way to go, to achieve that goal. However, tourism has become a popular global happiness and leisure activity. As reported, in 2011, there were over 983 million international tourist arrivals worldwide (UNTWO, 2012. Tourism as a way to happiness is important and vital in some cases. It brings large amount of income in payment for goods and services available. The present paper partly investigates happiness, leisure and tourism in Tehran, Iran through assessing household budget. In that, 623 households were empirically studied to find out happiness, leisure and tourism vs household budget in Iran.
Full Text Available Background: The aim of this study was determining the relationship between personality traits and happiness in patients with major thalassemia. Materials and Methods: The design of this study was descriptive (correlational study. The target population of this study was all under-treated patients with major thalassemia in Amirkola thalassemia center in 2011. Among these patients, 150 patients were sampled using simple random sampling method and Morgan's table. The data were analyzed by means of calculating Pearson correlation coefficients and multiple linear regression analysis. The patients were asked to complete NEO-five factor Inventory (short form and Oxford happiness inventory. Results: Based on the results, the coefficient of regression analysis of NEO personality factors (big five and happiness was 0.45, which shows a linear relationship between personality factors of NEO and happiness in patients with thalassemia. Thus, there is a statistically significant relationship among personality traits (neuroticism, extroversion, openness, agreeableness, conscientiousness and happiness. Conclusion: Among personality traits, extroversion, flexibility, agreeableness and conscientiousness had positive statistically meaningful relationship with happiness i.e. patients with lower scores in neuroticism, were happier.
To report a simultaneous and evolutionary analysis of the concepts of joy and long-term happiness. Joy and happiness are underrepresented in the nursing literature, though negative concepts are well represented. When mentioned in the literature, neither joy nor happiness is adequately defined, explained, or clearly understood. To promote further investigation of these concepts in nursing and to explore their relationship with health and healing, conceptual clarity is an essential first step. Concept analysis. The following databases were searched, without time restrictions, for articles in English: Academic Search Complete, Anthropology Plus; ATLA Religious Database with ATLASerials; Cumulative Index of Nursing and Allied Health Literature (CINAHL); Education Research Complete; Humanities International Complete; Psych EXTRA; and SocINDEX with Full Text. The final sample size consists of 61 articles and one book, published between 1978-2014. An adapted combination of Rodgers' Evolutionary Model and Haase et al.'s Simultaneous Concept Analysis (SCA) method. Though both are positive concepts, joy and happiness have significant differences. Attributes of joy describe a spontaneous, sudden and transient concept associated with connection, awareness, and freedom. Attributes of happiness describe a pursued, long-lasting, stable mental state associated with virtue and self-control. Further exploration of joy and happiness is necessary to ascertain their relationship with health and their value to nursing practice and theory development. Nurses are encouraged to consider the value of positive concepts to all areas of nursing. © 2016 John Wiley & Sons Ltd.
Abdel-Khalek, Ahmed M
Several studies have revealed positive associations between religiosity, health and happiness. However, the vast majority of these studies were carried out on native English-speaking participants. The objective of this study was to estimate the relations between religiosity, health and happiness among a sample (N = 372) of Qatari adolescents (M age = 15.2). The students responded to five self-rating scales to assess religiosity, mental health, physical health, happiness and satisfaction with life. Boys obtained a higher mean score on mental health than did their female counterparts. All the correlations between the rating scales were significant and positive. Principal component analysis disclosed one component and labelled 'Religiosity, health and happiness' in both sexes. The multiple stepwise regression indicated that the predictors of religiosity were the self-ratings of satisfaction with life and happiness in boys, whereas the predictors among girls were satisfaction with life and physical health. On the basis of the responses of the present sample, it was concluded that those who consider themselves as religious were more happy, satisfied with their life and healthy. © The Author(s) 2013.
Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne
There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥ 0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.
Ngamaba, Kayonda Hubert; Soni, Debbie
This study explores whether different religions experience different levels of happiness and life satisfaction and in case this is affected by country economic and cultural environment. Using World Value Survey (from 1981 to 2014), this study found that individual religiosity and country level of development play a significant role in shaping people's subjective well-being (SWB). Protestants, Buddhists and Roman Catholic were happier and most satisfied with their lives compared to other religious groups. Orthodox has the lowest SWB. Health status, household's financial satisfaction and freedom of choice are means by which religious groups and governments across the globe can improve the SWB of their citizens.
Full Text Available In this article we investigate the linkage between economic freedom and happiness (subjective well-being. We attempt to understand which economic institutions (rule of law, limited government, regulatory efficiency, open markets have influence on subjective well-being. For this purpose we use a panel dataset and analyze the effect of economic freedom on subjective well-being while using various control variables such as government expenditures as percentage of GDP, human development, social support, freedom of choice and generosity. Our pooled FGLS estimations indicate that all pillars of economic freedom have a strong influence on the average subjective well-being in society. Three of these pillars, namely rule of law, regulatory efficiency and open markets, positively affect subjective well-being. To our surprise we have found a negative relationship between limited government and subjective wellbeing. This might be due to the situation that reducing the size of government possibly leads to lower government expenditures and higher unemployment, which in turn results in lower subjective well-being.
The high economic and social costs associated with the 'common mental disorders', and the need to scale up appropriate care services, are now widely recognized, but responses vary from country to country. In Britain, a current government initiative to promote psychological therapy is driven both by economic pressures and by research on the factors of happiness, or life-satisfaction. This article provides a short critical review of the project. A health policy analysis, with regard to problem definition; objectives; sources of information; criteria for evaluation; impact on existing services, and comparison with alternative strategies. The new programme, Improving Access to Psychological Therapies (IAPT), aims to expand treatment services by training 3,600 'psychological therapists' in cognitive behavioural therapy (CBT), which they will then apply in the wider community. This service, with an initial budget of 173 million pounds sterling, will provide treatment for depression and chronic anxiety from local centres across the country. The programme is intended to pay for itself by reducing incapacity costs. Closer examination, however, raises questions concerning the project's theoretical basis, logistics and research methodology, and casts doubt on its advantages over alternative approaches. The IAPT project is ill-designed to achieve its objectives and unsuitable as a model for treatment and care of the common mental disorders in other countries. An alternative strategy, based on closer integration of community mental health and primary health care, should be tested and on previous experience seems likely to prove more cost-effective.
Full Text Available There is a growing trend to understand economic and environmental policies in terms of multiple dimensions and “interdependence.” Bhutan is increasingly seen as an operational model with its Gross National Happiness (GNH strategy. GNH, which is rooted in Mahayana Buddhism, is a framework and set of policy tools that conceptualizes sustainability as interdependent ecological, economic, social, cultural and good governance concerns. Bhutan’s practical GNH experience illustrates a significant ability to positively couple economic growth with a healthy environment. Can the “West”—with its legacy of either/or economics—learn anything from Bhutan’s multidimensional policy experiment? At first, it would seem not. It is questionable whether the West can replicate Bhutan’s unorthodox policy tools as we do not have a balancing set of Buddhist values rooted in mainstream culture. We are not equipped to respond to the many unintended consequences of interdependent policy because we do not yet understand what “interdependence” actually entails. There is hope, but much of it exists in the grey literature of ecological economics. This literature is in urgent need of greater exposure if we are to imagine and enact sustainability policy tools that are truly sensitive to interdependence, and thus follow Bhutan on its perilous but necessary journey.
Full Text Available Children’s attribution of emotions to a moral transgressor is an important research topic in the psychology of moral and emotional development. This is especially because of the so-called Happy Victimizer Phenomenon (HVP where younger children attribute positive emotions to a moral transgressor described in a story. In the two studies that we have conducted (children aged 5, 7 and 9, 20 of each age; 10 of each age in the second study we have tested the possible influence of the fear of sanctions and the type of transgression (stealing and inflicting body injuries on the attribution of emotions. Children were presented with stories that described transgressions and they were asked to answer how the transgressor felt. The fear of sanctions did not make a significant difference in attribution but the type of transgression did - more negative emotions were attributed for inflicting body injuries than for stealing. Positive emotions were explained with situational-instrumental explanations in 84% of cases while negative emotions were explained with moral explanations in 63,5%. Girls attributed more positive emotions (61% than boys (39%. However, our main finding was that, for the aforementioned age groups, we did not find the HVP effect although it has regularly been registered in foreign studies. This finding denies the generalizability of the phenomenon and points to the significance of disciplining styles and, even more so, culture for children’s attribution of emotions to moral transgressors.
Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino
Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy...
... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...
Mustika, Adhista Cahya
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230 Section 41.230 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable...
... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in...
Buuren, van J.P.
This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover,
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of...
Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still
Andon, P.; Free, C.; O'Dwyer, B.
Purpose - The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of "new audit spaces", that is, novel auditing and assurance services that have emerged at intersections between audit
... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in...
Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of inf...
Patrick Velte; Marc Eulerich
The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...
Baechler, Michael C.
Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.
In order to review oil and gas companies' archaeological management systems, the British Columbia Oil and Gas Commission (OGC) introduced its archaeology audit program (AAP) in April 2008. As part of this audit, twenty six oil and gas companies were selected for an office documentation review and a corresponding field audit. This document presented and described these audit results. The purpose of the final audit report was to provide information to assist oil and gas companies to improve their management systems by increasing the emphasis of the preservation of cultural resources. This report presented an overview of the AAP scope and methodology and provided examples from the audit of both good management practices encountered and practices in which opportunities for improvement to archaeological management systems could be implemented. Recommendations to address improvement opportunities were also discussed. It was concluded that the oil and gas companies subject to the audit were found to have met or exceeded OGC expectations for maintaining archaeological management systems. 2 tabs., 7 figs.
The status and adequacy of a quality assurance programme should be regularly reviewed by the cognizant management. The programme audit is an independent review to determine the compliance with respective quality assurance requirements and to determine the effectiveness of that programme. This lecture gives an introduction of the method to perform audits under the following topics: 1. Definition and purpose of quality audits. 2. Organization of the quality audit function. 3. Unique requirements for auditors. 4. Audit preparation and planning. 5. Conduct of the audit. 6. Reporting the audit results. 7. Follow-up activities. (RW)
Ballas, Dimitris; Dorling, Danny
In recent years there have been numerous attempts to define and measure happiness in various contexts and pertaining to a wide range of disciplines, ranging from neuroscience and psychology to philosophy, economics and social policy. This article builds on recent work by economists who attempt to estimate happiness regressions using large random samples of individuals in order to calculate monetary 'compensating amounts' for different life 'events'. We estimate happiness regressions using the 'major life event' and 'happiness' data from the British Household Panel Survey. The data and methods used in this article suggest that in contrast to living states such as 'being married', it is more events such as 'starting a new relationship' that have the highest positive effect on happiness. This is closely followed by 'employment-related gains' (in contrast to employment status). Also, women who become pregnant on average report higher than average levels of subjective happiness (in contrast to 'being a parent'). Other events that appear to be associated with happiness according to our analysis include 'personal education-related events' (e.g. starting a new course, graduating from University, passing exams) and 'finance/house related events' (e.g. buying a new house). On the other hand, the event that has the highest negative impact upon happiness according to our analysis is 'the end of my relationship' closely followed by 'death of a parent'. Adverse health events pertaining to the parents of the respondents also have a high negative coefficient and so does an employment-related loss. The analysis presented in this article suggests that what matters the most in people's lives in Britain is to have good dynamic interpersonal relationships and to be respected at work with that respect being constantly renewed. These 'goods' are as much reflected through dynamic events as static situations. Relationships at work appear to be of a similar order of importance to those at
Full Text Available Happiness is regarded as one of the most fundamental human goals. Given recent reports that positive feelings are contagious (e.g., the presence of a happy person enhances others' happiness because of the human ability to empathize (i.e., sharing emotions, empathic ability may be a key factor in increasing one's own subjective level of happiness. Based on previous studies indicating that a single nucleotide polymorphism in the serotonin 2A receptor gene [HTR2A rs6311 guanine (G vs. adenine (A] is associated with sensitivity to emotional stimuli and several mental disorders such as depression, we predicted that the polymorphism might be associated with the effect of sharing happiness. To elucidate the neural and genetic correlates of the effect of sharing happiness, we first performed functional magnetic resonance imaging (fMRI during a “happy feelings” evocation task (emotional event imagination task, during which we manipulated the valence of the imagined event (positive, neutral, or negative, as well as the presence of a friend experiencing a positive-valence event (presence or absence. We recruited young adult women for this fMRI study because empathic ability may be higher in women than in men. Participants felt happier (p < 0.01 and the mentalizing/theory-of-mind network, which spans the medial prefrontal cortex, temporoparietal junction, temporal poles, and precuneus, was significantly more active (p < 0.05 in the presence condition than in the absence condition regardless of event valence. Moreover, participants with the GG (p < 0.01 and AG (p < 0.05 genotypes of HTR2A experienced happier feelings as well as greater activation of a part of the mentalizing/theory-of-mind network (p < 0.05 during empathy for happiness (neutral/presence condition than those with the AA genotype. In a follow-up study with a vignette-based questionnaire conducted in a relatively large sample, male and female participants were presented with the same
Cascarino, Richard E
Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu
The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing - so as to rethink the conceptual basis of auditing stand...
Full Text Available Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.
張, 影; ZHANG, Ying
The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...
Yousefi, Zahra; Sharifi, Khadijeh; Tagharrobi, Zahra; Akbari, Hossien
Happiness has a considerable impact on elderly quality of life. Reminiscence therapy can be an effective intervention in increasing the positive emotions among elderly. This study was performed to investigate the effect of reminiscence therapy on Iranian elderly women's happiness. This randomized clinical trial conducted on 32 elderly women (census sampling) attending the jahandidegan daycare elderly center IN Gorgan city, Iran, in 2013. Happiness scores of 4 phases were measured: before, the third session, the sixth session and one month after the intervention. Three instruments were used in this study including a demographic questionnaire, the mini mental state examination test, and Oxford happiness questionnaire. The intervention group participated in six sessions of narrative group reminiscence that were held in three consecutive weeks, two sessions per week. The control group was also participated in six sessions of group discussions that were held in three consecutive weeks, two sessions per week. Data analysis was performed the chi-square, independent t-test, Paired t-test. From a total of 32 elderly women, 29 cases completed the study. No significant differences were found between the two groups in terms of demographic characteristics. The mean happiness scores before the intervention between the two groups were not significantly different (P = 0.824). Comparison of the mean happiness scores of the intervention group in the four measurement times revealed a significant difference only after the third and sixth sessions (P = 0.03), and no significant difference was found between the mean happiness scores of the control group in the four measurement times. The elderly participating in the matched group sessions can be effective in increasing positive emotions.
Benzo, Roberto P; Kirsch, Janae L; Nelson, Carlie
Decreased well-being of healthcare workers expressed as stress and decreased job satisfaction influences patient safety, patient satisfaction, and cost containment. Self-compassion has garnered recent attention due to its positive association with well-being and happiness. Discovering novel pathways to increase the well-being of healthcare workers is essential. This study sought to explore the influence of self-compassion on employee happiness in healthcare professionals. A total of 400 participants (mean age = 45 ± 14, 65% female) healthcare workers at a large teaching hospital were randomly asked to complete questionnaires assessing their levels of happiness and self-compassion, life conditions, and habits. Participants completed the Happiness Scale and Self-Compassion Scales, the Five Facet Mindfulness Questionnaire as well as variables associated with well-being: relationship status, the number of hours spent exercising a week, attendance at a wellness facility, and engagement in a regular spiritual practice. Self-compassion was significantly and independently associated with perceived happiness explaining 39% of its variance after adjusting for age, marital status, gender, time spent exercising, and attendance to an exercise facility. Two specific subdomains of self-compassion from the instrument used, coping with isolation and mindfulness, accounted for 95% of the self-compassion effect on happiness. Self-compassion is meaningfully and independently associated with happiness and well-being in healthcare professionals. Our results may have practical implications by providing specific self-compassion components to be targeted in future programs aimed at enhancing well-being in healthcare professionals. Copyright © 2017 Elsevier Inc. All rights reserved.
Ataeiasl, Maryam; Sarbakhsh, Parvin; Dadashzadeh, Hossein; Augner, Christoph; Anbarlouei, Masoumeh; Mohammadpoorasl, Asghar
Recent research has described negative relationship between happiness and habitual smoking among adolescents. No study of this relationship has been conducted among Iranian adolescents. The aim of the present study was to characterize the relationship between happiness and cigarette or hookah smoking among a sample of high school students. A sample of 1,161 10th-grade students in Tabriz (northwest Iran) was selected by multi-stage proportional cluster sampling. Participants completed a self-administered multiple-choice questionnaire including information on cigarette smoking, hookah smoking, happiness score, substance abuse, self-injury, general risk-taking behavior, attitudes towards smoking, socioeconomic information, and demographic characteristics. An ordinal logistic regression model was used for data analysis. It was found that 5.9 and 5.0% of students were regular cigarette smokers and regular hookah smokers, respectively. After controlling for potential confounders, higher happiness scores were found to protect students against more advanced stages of cigarette smoking (odds ratio [OR], 0.98; 95% confidence interval [CI], 0.97 to 0.99; p=0.013). However, no significant relationship was found between happiness scores and hookah smoking status (OR, 1.01; 95% CI, 0.97 to 1.02; p=0.523). Happiness scores were associated with less advanced stages of habitual cigarette smoking among high school students. Our findings underscore the necessity of conducting longitudinal or interventional studies aiming to determine the effects of enhancing happiness on preventing the transition through the stages of cigarette and hookah smoking.
Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar
This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...
.... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...
.... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...
Full Text Available The attribution of emotions to transgressors has received considerable attention of researchers since the end of the1980s. A common research finding in the Western countries (the USA, Germany, and Portugal is that children younger than 8 years attribute positive emotions to transgressors (which is called “the happy victimizer phenomenon”, HVP. On the other hand, a research study conducted in Belgrade, Serbia, did not find the HVP even among 5-year-old children. It was established that children from Belgrade focused more on the moral side of the transgression than on the instrumental side (i.e. the things that the transgressor achieved by the transgression. The goal of our research was to evaluate whether Serbian children actually reason in this way or simply repeat what they have learned. In order to verify this hypothesis, Piaget’s method of “a pair of stories” (instead of presenting the stories one by one was used in two studies. In the first study, the degree of injury inflicted to the other child was varied (as one aspect of the moral side of the transgression. In the second study, the type of intention (good or bad was varied (as another aspect of the moral side of the transgression. In both studies, the sample consisted of 40 children, with two age groups (5- and 7-year-old children that included 20 children each (10 boys and 10 girls. The conclusion of both studies was that subjects attributed negative emotions to transgressors in accordance with the moral instead of instrumental understanding of the transgression. These findings imply that children’s responses do not represent moral knowledge, but reflect authentic moral reasoning.
130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...
Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...
Darius Vaicekauskas; Jonas Mackevičius
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...
Aleksey F. Akhmetshin
Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.
2004, COSO published 'Enterprise Risk Management Framework', 2009, SASAC issued the 'central enterprise-wide risk management guidelines' to promote risk management within the formal state-owned enterprises in medium and large. Nuclear Group, which risk management in all branches to carry out the project homeopathic, and A Ⅱ will carry out risk management program as the first unit has accumulated more experience. This article from the perspective of internal control, based on the company's risk management practices carried out to try for the nuclear power enterprise risk management audit to describe and propose new ideas. Which expounds the significance of risk management, audit, risk management audit of the ways and means, for practical application of risk management audit of a representative summary of the issues and the ways and means to solve the problem of forward-looking recommendations. (authors)
Environmental auditing is a form of management control which provides an objective basis by which a company can measure the degree of compliance with environmental regulations. Other benefits of this type of auditing include improved environmental management, furthering communication on environmental issues of concern within the company, and provision of documentation on environmental diligence. A series of environmental audit guidelines for pipelines is presented in the form of lists of questions to be asked during an environmental audit followed by recommended actions in response to those questions. The questions are organized into seven main categories: environmental management and planning; operating procedures; spill prevention; management of wastes and hazardous materials; environmental monitoring; construction of pipelines; and pipeline abandonment, decommissioning and site reclamation
Full Text Available The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (unchance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities internal audit department aims to improve performance management, enterprise performance and thus improve the internal control system. This paper aims to demonstrate, among other things, that any event that may result in failure is unquestionably classified as risk.
Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.
March 2017 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which ... Performing advisory services related to governance, risk management and control, at the.
The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services
Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.
Bow, E J; Bourrier, V; Trudel, J; Kostiuk, N; McLeod, J M
A patient-driven hand hygiene compliance audit strategy was piloted in a Canadian provincial cancer agency during routine provision of cancer outpatient care by health care providers (physicians, nurses, and health care aides) under conditions where the deployment of an independent external auditor was not feasible. The results of the audit suggest the feasibility of this approach as a routine institutional performance metric. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.
Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the c...
Felicia Gabriela UNGUREANU
Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.
Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return.Â This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.
Full Text Available Although human saliva contains the monoamine serotonin, which plays a key role in the modulation of emotional states, the association between salivary serotonin and empathic ability remains unclear. In order to elucidate the associations between salivary serotonin levels, trait empathy, and the sharing effect of emotions (i.e., sharing emotional experiences with others, we performed a vignette-based study. Participants were asked to evaluate their happiness when they experience several hypothetical life events, whereby we manipulated the valence of the imagined event (positive, neutral, or negative, as well as the presence of a friend (absent, positive, or negative. Results indicated that the presence of a happy friend significantly enhanced participants' happiness. Correlation analysis demonstrated that salivary serotonin levels were negatively correlated with happiness when both the self and friend conditions were positive. Correlation analysis also indicated a negative relationship between salivary serotonin levels and trait empathy (particularly in perspective taking, which was measured by the Interpersonal Reactivity Index. Furthermore, an exploratory multiple regression analysis suggested that mothers' attention during childhood predicted salivary serotonin levels. Our findings indicate that empathic abilities and the social sharing of happiness decreases as a function of salivary serotonin levels.
Yu, Zonghuo; Wang, Fei
Numerous studies agree that income inequality, rather than absolute income, is an important predictor of happiness. However, its specific role has been controversial. We argue that income inequality and happiness should exhibit an inverted U-shaped relationship due to the dynamic competing process between two effects: when income inequality is relatively low, the signal effect will be the dominating factor, in which individuals feel happy because they consider income inequality as a signal of social mobility and expect upward mobility; however, if income inequality level increases beyond a critical point, the jealousy effect will become the dominating factor, in which individuals tend to be unhappy because they are disillusioned about the prospect of upward mobility and jealous of their wealthier peers. This hypothesis is tested in a longitudinal dataset on the United States and a cross-national dataset on several European countries. In both datasets, the Gini coefficient (a common index of a society's income inequality) and its quadratic term were significant predictors of personal happiness. Further examinations of the quadratic relationships showed that the signal effect was only presented in the European data, while the jealousy effect was presented in both datasets. These findings shed new light on our understanding of the relationship between income inequality and personal happiness.
Full Text Available Jeremy Bentham is best known as the founding father of utilitarianism, a moral philosophy that values ‘happiness’ more than all other goals in life. According to this creed, policies should be directed at ‘the greatest happiness for the greatest number’. Besides formulating this general principle, Bentham wrote about several specific topics including the death penalty, which he passionately opposed. He did so, however, without applying his own utilitarian method. In this article the relationship between death penalty and happiness is studied empirically. Average happiness of citizens is compared in states with and without death penalty. Comparisons are made across 127 nation states in the early 2000s and among 47 federal states within the US over the years 1970-2000. The results show that Bentham, from the perspective of his own ethical philosophy, was too negative about the death penalty. It hardly undermines the happiness of nation states and it does not undermine the happiness of American states at all. If one opposes the death penalty, it should be done for non-utilititarian reasons.
McGuirk, Lucy; Kuppens, Peter; Kingston, Rosemary; Bastian, Brock
Promoting happiness within society is good for health, but could the overpromotion of happiness have a downside? Across 2 studies, we investigate 2 emotion norms associated with an emphasis on happiness-the importance of (a) seeking positive emotion, and (b) avoiding negative emotion-and whether these norms have implications for how people respond to, and seek to regulate, their negative emotional experiences. In Study 1, we used an experimental design to show that emphasizing the importance of happiness increased rumination in response to failure. In Study 2, we drew on cross-sectional evidence to investigate the other side of this equation, finding that emphasizing the importance of not experiencing negative emotional states (e.g., depression and anxiety) was also associated with increased rumination, and that this had downstream consequences for well-being. Together, the findings suggest that the overpromotion of happiness, and, in turn, the felt social pressure not to experience negative emotional states, has implications for maladaptive responses to negative emotional experiences. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
Full Text Available Numerous studies agree that income inequality, rather than absolute income, is an important predictor of happiness. However, its specific role has been controversial. We argue that income inequality and happiness should exhibit an inverted U-shaped relationship due to the dynamic competing process between two effects: when income inequality is relatively low, the signal effect will be the dominating factor, in which individuals feel happy because they consider income inequality as a signal of social mobility and expect upward mobility; however, if income inequality level increases beyond a critical point, the jealousy effect will become the dominating factor, in which individuals tend to be unhappy because they are disillusioned about the prospect of upward mobility and jealous of their wealthier peers. This hypothesis is tested in a longitudinal dataset on the United States and a cross-national dataset on several European countries. In both datasets, the Gini coefficient (a common index of a society’s income inequality and its quadratic term were significant predictors of personal happiness. Further examinations of the quadratic relationships showed that the signal effect was only presented in the European data, while the jealousy effect was presented in both datasets. These findings shed new light on our understanding of the relationship between income inequality and personal happiness.
Tanaka, Saori C; Yamada, Katsunori; Kitada, Ryo; Tanaka, Satoshi; Sugawara, Sho K; Ohtake, Fumio; Sadato, Norihiro
There are various methods by which people can express subjective evaluations quantitatively. For example, happiness can be measured on a scale from 1 to 10, and has been suggested as a measure of economic policy. However, there is resistance to these types of measurement from economists, who often regard welfare to be a cardinal, unbounded quantity. It is unclear whether there are differences between subjective evaluation reported on ordinal, bounded scales and on cardinal, unbounded scales. To answer this question, we developed functional magnetic resonance imaging experimental tasks for reporting happiness from monetary gain and the perception of visual stimulus. Subjects tended to report higher values when they used ordinal scales instead of cardinal scales. There were differences in neural activation between ordinal and cardinal reporting scales. The posterior parietal area showed greater activation when subjects used an ordinal scale instead of a cardinal scale. Importantly, the striatum exhibited greater activation when asked to report happiness on an ordinal scale than when asked to report on a cardinal scale. The finding that ordinal (bounded) scales are associated with higher reported happiness and greater activation in the reward system shows that overstatement bias in happiness data must be considered.
Matsunaga, Masahiro; Ishii, Keiko; Ohtsubo, Yohsuke; Noguchi, Yasuki; Ochi, Misaki; Yamasue, Hidenori
Although human saliva contains the monoamine serotonin, which plays a key role in the modulation of emotional states, the association between salivary serotonin and empathic ability remains unclear. In order to elucidate the associations between salivary serotonin levels, trait empathy, and the sharing effect of emotions (i.e., sharing emotional experiences with others), we performed a vignette-based study. Participants were asked to evaluate their happiness when they experience several hypothetical life events, whereby we manipulated the valence of the imagined event (positive, neutral, or negative), as well as the presence of a friend (absent, positive, or negative). Results indicated that the presence of a happy friend significantly enhanced participants' happiness. Correlation analysis demonstrated that salivary serotonin levels were negatively correlated with happiness when both the self and friend conditions were positive. Correlation analysis also indicated a negative relationship between salivary serotonin levels and trait empathy (particularly in perspective taking), which was measured by the Interpersonal Reactivity Index. Furthermore, an exploratory multiple regression analysis suggested that mothers' attention during childhood predicted salivary serotonin levels. Our findings indicate that empathic abilities and the social sharing of happiness decreases as a function of salivary serotonin levels.
Hsu, H-C; Chang, W-C
The purpose of this study was to examine the association between social connections and happiness among members of the elder population of Taiwan. Longitudinal panel data collected in three waves from 1999 to 2007 that are selected from national samples of Taiwanese older people were used for the analysis (n = 4731 persons). Happiness was defined as a dichotomous variable. Social connection variables included living arrangements, contacts with children/grandchildren/parents/relatives/friends, telephone contacts, providing instrumental and informational support, receiving instrumental and emotional support, and social participation. We controlled for the variables demographics, physical and mental health, economic satisfaction, and lifestyle. A generalized linear model (GLM) was applied in the analysis. Happiness remained stable over time. Receiving more emotional support and participating in social events were related to happiness at the beginning, while the effect of social participation was offset over time. Living arrangements, telephone contacts, providing social support, and receiving instrumental support were not significant. The quality of social relationships experienced is possibly more important than the quantity of social interaction for older people, and having social relationships outside the informal social network may increase happiness.
Full Text Available The aim of the present study was to investigate which affective component guides cognitive processing of emotional facial expressions. According to the threat hypothesis, processing of angry faces is prioritized by the human cognitive system, because rapid detection of threat has a large adaptive value. The negativity hypothesis presumes that distressing emotional experiences of other people attract attention, regardless of whether they represent danger or not. The emotionality hypothesis proposes that positive emotional facial expressions can capture attention as effective as negative ones, while the happy face superiority hypothesis predicts that happy faces are prioritized. In the present study, which was conducted on 24 participants, change detection paradigm was used, because that procedure enables insight into the later stage of information processing. The results obtained show that happy facial expressions are heavily prioritized by the human cognitive system. In explanation of these results, that clearly support the happy face superiority hypothesis, we propose that angry expressions are initially prioritized by our cognitive system, because we benefit from early detection of potential threat in the environment, but in later cognitive processing, happy expressions are given the priority, because smiling is a valuable mechanism for forming and maintaining cooperative relationships. Besides the theoretical relevance, the present study is also valuable methodologically, because we demonstrated that change detection paradigm can be efficiently used for the research of emotional facial expressions processing.
Full Text Available Objectives: The aim of this study was to examine the effectiveness of Gestalt therapy on the happiness of elderly people. Methods & Materials: This is an experimental study with a pre-test- post-test design and control group. Sample of the study selected from elderly members of Shad Senior Social Club. 50 older members were evaluated according to inclusion/ exclusion criteria and by Abbreviated Mental Test Score. 28 participants selected and divided into 2 equal groups randomly. Oxford Happiness Scale was administered to both. Gestalt therapy sessions for the intervention group were administered in 90 minutes weekly meetings for 8 successive weeks. The post-test data collected after the last session. Data analyzed by using t-test for independent groups. Results: T-test results showed that the mean difference between the two groups were significant (P<0.01 and Gestalt therapy increased the happiness of intervention group significantly. Happiness scores of intervention group in all sub-scales were also significantly higher in post-test compared to control group (P<0.001. Conclusion: The results showed that Gestalt therapy can be helpful in enhancing positive emotions and happiness in older people. Implementation of Gestalt therapy sessions in nursing homes, and retirement centers are recommended.
Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth to use techniques and methods of verification such as inventory, comparative control, comparison of documentary evidence, counter check, check arithmetic for audit of goods. Keywords: audit, stocks, activities of the company.
Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial
Zulkarnain Muhamad Sori
Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.
Full Text Available The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related institution. The development of technology audit policy for national interest requires provision of mandatory audit implementation, accompanied by tools for developing technology auditor’s competence and technology audit institutional’s mechanism. To guide technology auditor’s competence, concept of national audit technology policy shall classify object of technology audit into product technology, production technology, and management of technology, accompanied by related parameters of technology performance evaluation.
Full Text Available The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit evidence, manners of assessment. Within this basically predominant research, I used several research methods and techniques such as: the critical analysis of the bibliographic sources concerning the performance audit, the documentation related to the international audit standards, comparative studies.
Full Text Available This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Callac, Christopher; Matherne, Charlie
The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.
S. Yu. Zhdanova
Full Text Available Introduction. Emotional state of students exerts direct impact on their ability and readiness to cope with challenges when studying, gives rise to the success of educational process and its effectiveness. In this regard, the search of methods and determination of the tasks of psychological diagnostics is brought into focus. Above all, the teacher should consider mentality and valuable attitudes of representatives of various cultures, including their understanding of happiness and personal well-being in the activity against the background of the increasing scales of the international and interethnic mobility.The development of Russian psychology has recently acquired the direction of positive psychology, the focus of which is happiness and positive functioning of the individual. Modern research reveals significant differences in the indicators of happiness and satisfaction with life between representatives of different cultures. However, the diagnostic tools used in such studies are based primarily on the model of happiness image that has been developed in American psychology. In this connection, the question arises as to what extent the image of happiness in American culture correlates with the image of happiness in Russian culture.The aim of this work is to study the representation of happiness between representatives of American and Russian culture, the definition of invariable and variable components in the structure of representation.Methodology and research methods. The study included several stages. At the first stage, the theoretical analysis and development of the ontology of the subject area “Psychology of Happiness” was carried out. At the second stage, an empirical study of the representations of American and Russian respondents was carried out. The main method of data collection was a narrative interview; a method of early personal memories was used to obtain the narrative of happiness. Subsequent processing of verbal
Oishi, Shigehiro; Koo, Minkyung; Akimoto, Sharon
The authors examined cultural differences in interpersonal processes associated with happiness felt in social interactions. In a false feedback experiment (Study 1a), they found that European Americans felt happier when their interaction partner perceived their personal self accurately, whereas Asian Americans felt happier when their interaction partner perceived their collective self accurately. In Study 1b, the authors further demonstrated that the results from Study 1a were not because of cultural differences in desirability of the traits used in Study 1a. In Studies 2 and 3, they used a 2-week event sampling method and replicated Study 1. Unlike Asian Americans, African Americans were not significantly different from European Americans in the predictors of happiness in social interactions. Together, this research shows that interpersonal affirmation of important aspects of the self leads to happiness and that cultural differences are likely to emerge from the emphasis placed on different aspects of the self.
This paper explores the association between social capital and average happiness in the United States. Social capital is measured as a multidimensional concept consisting of social trust and two different indicators of sociability. In order to employ the variation both over time and across states......, the data are organized in either a panel of nine US Census regions over the period 1983-1998 or in averages over this period in a cross-section of 48 states. The results show that social trust is positively associated with happiness while the potential effects of informal sociability at the level...... of society only appear significant in the regional estimates. The findings document the importance of social trust for average happiness but also hold more general implications for social capital theory....
Catalino, Lahnna I.; Algoe, Sara B.; Fredrickson, Barbara L.
A decade of research reveals the benefits of positive emotions for mental and physical health; however, recent empirical work suggests the explicit pursuit of happiness may backfire. The present study hypothesized that the pursuit of happiness is not inherently self-defeating; in particular, individuals who seek positivity, as exemplified by how they make decisions about how to organize their day-to-day lives, may be happier. This individual difference is labeled prioritizing positivity. In a community sample of young to older adults (N = 233), prioritizing positivity predicted a host of well-being outcomes (positive emotions, depressive symptomology). In addition, people high in prioritizing positivity have greater resources, and these links are explained by more frequent experiences of positive emotions. In sum, the present study suggests that seeking happiness, although a delicate art, may be a worthwhile pursuit. PMID:25401290
Magradze, Erekle; Musheghyan, Haykuhi; Quadt, Arnulf [Goettingen Univ. (Germany). 2. Physikalisches Inst.
The HappyFace Project is a meta-monitoring tool, which is allow to monitor the Grid sites of the Worldwide LHC Computing Grid (WLCG). It can also be used for any (complex) computing system, e.g. local or distributed computing resources. HappyFace provides fast access to all relevant monitoring sites and gets a complete overview about the status of all available sites on one page. It has an automatic querying system, a lot of testing modules can be plugged in and also the ability to design and add new modules is available. The project had been written in Python and PHP, but in the 3rd version of HappyFace the source code is fully migrated to Python and the web output uses only HTML templates, which makes it simpler.
U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...
Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit ... Develops professional quality audit working papers to support observations and findings; ... Corporate Risk, Advisory Services and Internal Audit Planning.