The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can be used (...) by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders. (shrink)

AimThe aim of this study was to determine the presence of depressive symptoms and understand the potential factors associated with these symptoms among physicians in Bangladesh during the COVID-19 pandemic.MethodsA cross-sectional study using an online survey was conducted in between April 21 and May 10, 2020, among physicians living in Bangladesh. Participants completed a series of demographic questions, COVID-19-related questions, and the Patient Health Questionnaire-9. Descriptive statistics, test statistics were performed to explore the association between physicians’ experience of depression symptoms (...) and other study variables. Stepwise binary logistic regression was followed while conducting the multivariable analysis.ResultA total of 390 physicians completed the survey. Of them, 283 were found to be experiencing depressive symptoms. Predictors which were significantly associated with depressive symptoms were gender, the presence of sleep disturbance, being highly exposed to media coverage about the pandemic, and fear around COVID-19 infection, being assaulted/humiliated by regulatory forces and by the general public, while traveling to and from the hospital and treating patients during the countrywide lockdown.ConclusionThe findings of this study demonstrate that there is a high prevalence of depressive symptom among physicians especially among female physicians in Bangladesh during the COVID-19 pandemic. Immediate, adequate and effective interventions addressing gender specific needs are required amid this ongoing crisis and beyond. (shrink)

Bowel necrosis is a commonly observed condition in elderly patients with longstanding diabetes. In such condition, intestinal resection is usually performed for the removal of the gangrenous part. Post-surgical dietary management after bowel resection poses several challenges for the health care team. The case presented in this study is that of an elderly diabetic male who developed acute renal failure as a result of neglect in post-surgical feeding after intestinal resection. After the intervention by a trained dietitian, a transitional diet (...) was planned and successfully executed, resulting in reversal of acute renal failure, dehydration, and post-surgical stress. Several complications including hepatic dysfunction and mouth ulcers were resolved through well-planned transitional diet. The patient was finally discharged in a stable health condition and was regularly followed up for any nutritional or medical issues. Neglects in nutritional care of patients can have severe implications including development of medical complications, resulting in increased length of hospital stay, augmenting the disease stress of the patient and family, and finally the preventable drainage of several human and monetary resources. Therefore, recognition of nutritional intervention as an important part of in-hospital health care may have social as well as economic impacts. (shrink)

Afifa Marzouki, maître de conférences à la Faculté des Lettres et Sciences Humaines de la Manouba, Université de Tunis I, a consacré sa thèse à la vie et l'œuvre d'Amable Tastu. L'ouvrage qu'elle publie présente essentiellement l'œuvre poétique : il sera suivi d'une biographie. Une double question court à travers ce livre : pourquoi Amable Tastu a-t-elle connu une si grande célébrité à l'âge romantique ? Pourquoi est-elle ensuite tombée dans un oubli total ? Elle appartenait à la bonne..

Afifa Marzouki, maître de conférences à la Faculté des Lettres et Sciences Humaines de la Manouba, Université de Tunis I, a consacré sa thèse à la vie et l'œuvre d'Amable Tastu. L'ouvrage qu'elle publie présente essentiellement l'œuvre poétique : il sera suivi d'une biographie. Une double question court à travers ce livre : pourquoi Amable Tastu a-t-elle connu une si grande célébrité à l'âge romantique? Pourquoi est-elle ensuite tombée dans un oubli total? Elle appartenait à la bonne...