Hasil untuk "Economics"

Mahendra R. Gujarathi

Positive accounting theory is claimed to be explanatory of accounting practice; a scientific, empirical, economics-based theory. These claims are examined severally, and in significant respects are found to be untenable. Vast tracts of accounting practice remain unexplained, even unnoticed. That scientific enterprise is directed to the development of technical norms or prescriptions is set aside. The association between the ideas of economics and accounting extends, at the hands of the theory’s exponents, not to the corpus of well-established economic notions, but only to tangential elements of economics. While purporting to shun prescription, the exponents of the theory, both actively and by implication, endorse conventional accounting which is heavily dependent on normative propositions. The ‘theory’ is marred by oversights, inconsistencies and paradoxes. The implicit hope that the methodology followed ‘will provide a useful positive accounting theory’ (Watts and Zimmerman, 1986, p. 362) entails that its proponents have offered no such theory.

J. Harsanyi

Joan V. Robinson

N. Kaldor

H. Armstrong, Jim Taylor

G. Dosi, R. Nelson

S. Hackett, Stephen Martin

J. Martínez-Alier, G. Munda, J. O’Neill

R. Langlois

James G. Combs, D. Ketchen

G. Roland

Candace E Young-Ybarra, M. Wiersema

O. Blanchard

Philip Mirowski

F. Rutten, H. Bleichrodt, W. Brouwer et al.

textabstractEditors and authors should be complimented for their impressive attempt to provide a fair account of the state-of-the-art in health economics. To review such an extensive work in a short time span, we decided to select certain chapters for more in depth study. This selection was based on our areas of expertise under the restriction that all major research areas distinguished in the handbook should be covered. Before turning to the review of the separate chapters, let us first make some general comments about the handbook. An important first question is whether all relevant research areas are covered and whether this has been done in a balanced way. Of course, exhaustive coverage in one book is unattainable for a large area like health economics. Rather the question is that regarding balance and possible lack of bias. In that respect, the book focuses on the US literature and health care system with 24 chapters written by US authors and only 11 by European and Canadian authors. The more traditional economic areas are generally covered by the US authors, emphasising a neo-classical rather than an institutional paradigm, and boundary topics like ‘equity’ and the ‘measurement of health’ are covered by the non-US authors. This structure both reflects the contributions in the health economics literature and the large variation in US health care institutions, and is only troublesome in some chapters as suggested below.

Phyllis Waruguru, Dasel Mulwa, Michael Okoth et al.

Background: Antiretroviral therapy (ART) effectively suppresses HIV viral load. However, people living with HIV (PLWH) fail to achieve optimal viral suppression and especially in resource limited settings. Nutritional supplements such as Moringa oleifera have been traditionally used to improve health outcomes in PLWH, yet their effects on viral load remain under researched. Objective: To evaluate the effect of dietary supplementation with Moringa oleifera seed flour on HIV viral load among adult women receiving ART in a resource-limited setting. Methods: This was a crossover clinical trial involving 70 HIV-positive women with viral loads ≤1000 copies/mL at Marigat Sub-County Hospital, Kenya. First, Mothers living with HIV were subjected to 6 months of standard care followed by 6 months of dietary supplementation with Moringa oleifera seed flour alongside standard care. Viral load assessments were done at baseline, after 6 months of standard care, and after another 6 months of Moringa supplementation. Statistical analyses included paired t-tests and regression models. Results: Both standard care and supplementation phases yielded statistically significant reductions in viral load (p < 0.001). Supplementation with Moringa oleifera showed a slightly greater reduction in absolute mean viral load than standard care alone, though the difference between the two was not statistically significant (p = 0.09). No statistically significant associations were found between viral load and age, education, marital status, employment, or BMI. Conclusion: Supplementation of the diet with Moringa oleifera seed flour alongside ART may enhance viral suppression, the observed effects were not statistically significant compared to standard care alone. Further research is recommended to explore the long-term efficacy and dosage optimization.

Ameni Abdi, Emna Gatri, Pasquale Filannino et al.

In the original publication [...]

S. Rose-Ackerman

Alice Sharples, Rob Duffield, Jarrod Wade et al.

Introduction Rugby league is a physically demanding sport that necessitates considerable nutritional intake, focusing on quality and type, in order to optimize training and competition demands. However, rugby league athletes are reported to have inadequate nutrition intake to match these demands. Some factors that may determine an athlete’s nutrition intake have been reported in other sports, including (but not limited to, knowledge, time, cooking skills, food costs, income, belief in the importance of nutrition, body composition goals, and family/cultural support). However, these potential factors are relatively unexplored in rugby league, where a range of personal (age, body composition) or social (ancestry) influences could affect nutritional intake. Further exploration of these factors is warranted to understand the knowledge, attitudes and behavior underlying rugby league athletes’ nutritional intake that can provide practitioners with a more detailed understanding of how to approach nutrition behaviors and attitudes in rugby league athletes.Objectives The primary aim was to describe the nutrition behaviors and knowledge of rugby league athletes. A secondary aim was to compare nutrition knowledge and behavior based on age, body composition and self-identified ancestry.Methods Fifty professional rugby league athletes anonymously completed a seventy-six-question online survey. The survey consisted of three sections : 1) sports nutrition knowledge, 2) attitudes toward nutrition on performance , and 3) nutrition behaviors. All participants completed the online survey without assistance using their own personal device, with data entered via REDCap during pre-season. Nutrition knowledge was compared based on age (years), body composition (body fat percentage (%)) and ancestral groups (Pasifika, Aboriginal and/or Torres Strait Islander (ATSI) and Anglo- European).Pearson correlation was used for the relationship between nutrition knowledge, age and body composition. An Analysis of Covariance (ANCOVA) was used to determine nutrition knowledge differences between ancestral groups with age and body composition as covariates. Attitudes and behaviors were compared based on age groups (<20, 20–24 and >25 y), ancestry and body composition. Attitudes and behaviors were analyzed by Pearson correlation for body composition, one-way ANOVA for age groups and ANCOVA for ancestry with covariates age and body composition.Results Overall athletes’ nutrition knowledge score was reported as 40 ± 12% (overall rating “poor”). Nutritional behaviors were significant for body composition, as those with lower body fat percentage had higher intakes of vegetables and dairy products (p = 0.046, p = 0.009), and ate more in the afternoon (lunch p = 0.048, afternoon snack p = 0.036). For ancestry, after adjustment for both age and body composition, Pasifika athletes were more inclined to miss breakfast and lunch compared to their Anglo-European (p = 0.037, p = 0.012) and ATSI (p = 0.022, p = 0.006) counterparts and ate more fruit than Anglo-Europeans (p = 0.006, p = 0.016). After adjustment for body composition, ATSI athletes also viewed the impact of nutrition on mental health and well-being significantly lower than Pasifika (p = 0.044).Conclusion These findings suggest differences exist within rugby league athletes based on ancestral backgrounds and body composition for nutrition attitudes, behaviors and knowledge. Such outcomes could be used when designing nutrition education interventions, with consideration given to these factors to optimize long-term positive behavior change.

Lilei Song, Zitong Wu

It is noteworthy that as the Russia-Ukraine war enters its third year, China still maintains a firm position consistent with that of the previous year, endeavouring to promote peace talks and ceasefires. This paper employs the content analysis of 97 academic papers on the Ukraine Crisis in Chinese core journals (CSSCI) from February 22, 2022, to February 22, 2024. The research results suggest that Chinese scholars offer a multidimensional analysis of the development of the Russia-Ukraine war. The paper concludes through content analysis and comparison that Chinese scholars share the same stance on the Russia-Ukraine conflict as Chinese officials. First, Chinese scholars call for promoting the transformation of the global energy system, accelerating the development and use of new energy sources, and promoting the development of innovative capabilities to cope with the multiple crises caused by economic sanctions. Second, the Russia-Ukraine war has exacerbated multiple global security crises and traditional and non-traditional security issues, severely affected the global security system, and created a new security dilemma. Third, scholars advocate the concept of “a community with a shared future for mankind” and build a post-Russia-Ukraine war world security pattern.