The main purpose of this research is to investigate the cash holdings behaviour on sectoral level for South African firms listed on the Johannesburg Stock Exchange (JSE). The accounting cash ratio is used to identify abnormal (excess) cash holdings for the firms listed on the JSE. This informed the panel regression analysis to identify cash holdings determinants on a sectoral level. The sample data included 255 firms of which 102 represent Financial Firms and 153 represent Non-Financial Firms for 2005 to 2019. The findings show the significant internal and external determinants of cash holdings. Comparing coefficient sizes, this research finds that financial and non-financial sectors with abnormal (excess) cash holdings exhibit higher coefficient sizes as opposed to sectors without. As a result, the higher coefficient size shows that the internal and external determinants of cash holdings have a greater effect on the cash holding levels of these sectors. The implications of the findings of this study are that each sector operates differently and that each firm within each sector has differing cash management policies and procedures. Therefore, analyzing cash holdings behaviour on an aggregated level and assuming that all sectors and firms within the collective operate the same is an erroneous assumption, as shown by this study. This research firstly contributed by introducing the use of the accounting cash ratio to indicate the presence of abnormal (excess) cash holdings. Most research focus on cash holdings of Non-Financial Firms. Therefore, the second contribution of this research is that both Non-Financial and Financial Firms with and without abnormal (excess) cash holdings were included to identify determinants of cash holdings, this was also done on a sectoral level.

Balancing broad learning outcomes in graduate programs with detailed classroom learning outcomes is increasingly crucial in education systems. This study employs a qualitative paradigm through a case study method to address the gap between learning outcomes at the graduate program level and those at the course level. Using the ESSENTIA CURRICULUM framework—a curriculum design methodology derived from software engineering practices—we propose an innovative and adaptable approach for aligning program-wide and course-specific learning outcomes. The ESSENTIA CURRICULUM, named for its focus on the “essence of the curriculum”, is applied to the ICT for Research course within the M.Sc. program in University Teaching at the University of Nariño. This framework fosters a consistent educational journey centered on learning achievements and demonstrates its effectiveness through a comprehensive self-assessment process and stakeholder feedback. The implications of this research are twofold: it highlights the potential of adopting interdisciplinary methodologies for curriculum design and provides a scalable and alternative strategy for harmonizing learning outcomes across diverse educational contexts. By bridging principles from software engineering into education, this novel approach offers new avenues for improving curriculum coherence and applicability.

Introduction: In Colombia, the last oral health study showed that about 70% of the population has partial edentulism while 5.2% will have lost all their teeth between the age of 65 and 79. Rehabilitation with implants is an increasingly used option, which requires clinical and radiographic follow-up. Panoramic radiography is a low-cost option, in which it is possible to observe areas of bone loss, mesiodistal angulation of the implant, relationship with anatomical structures and lesions suggestive of peri-implantitis. Reports and analysis of relevant data on radiographic findings associated with dental implants are required to determine the risk factors for their success in patients who use them. Objective: To determine the prevalence and characterize the findings associated with osseointegration implants in panoramic radiographs. Methods: A descriptive cross-sectional observational study was carried out with 10,000 digital panoramic radiographs selected by convenience from radiological centers in the city of Bogota, Colombia, of which 543 corresponded to the sample analyzed for the presence of implants. The following were evaluated for each implant: location, position, angulation and distances to adjacent structures, using the Clínicalview® program (Orthopantomograph OP200D, Instrumentarium, USA). Results: The frequency of radiographs with implants was 5.43% with a total of 1,791 implants, with an average of 3.2 per radiograph. They were found in greater proportion in the upper jaw with a supracrestal location and an angulation of 10.3 degrees. 32% had implant/tooth or implant/implant distances that were less than optimal. 40.9% were restored and 1.2% showed lesions compatible with periimplantitis. Conclusions: A high percentage of the implants reviewed have a risk factor that affects their long-term viability, either due to angulation, supracrestal or crestal position, proximity to teeth or other implants, or because they are not restorable.

The possibility of preoperative prediction of pathologic complete response in rectal cancer has been studied in order to identify patients who would respond to neoadjuvant therapy and to individualize therapeutic strategies. Endoscopic ultrasound of the rectum is an accurate method for the evaluation of local tumor and lymph node invasion. Objective: To evaluate the potential of endoscopic ultrasound as a predictor of complete pathological response to neoadjuvant treatment in patients with locally advanced rectal cancer. Material and methods: Retrospective study of patients with rectal cancer from January 2014 to December 2016. Results: We obtained a statistical association between T stage by endoscopic ultrasound and complete pathological response (p = 0.015). It is not so for N, sphincter involvement, circumferential involvement and maximum tumor thickness (p = 0.723, p = 0.510, p = 0.233 and p = 0.114, respectively). When multivariate logistic regression analysis was applied to assess the degree of influence of the predictor variables on pathologic response, none of these variables was associated with complete pathologic response. Conclusion: Prediction of pathologic complete response in rectal cancer has been considered as the crucial point upon which treatments for rectal cancer could be individualized. So far, no imaging method has been able to demonstrate efficacy in predicting complete pathologic response, and in turn there is no direct association between any endosonographic finding that can accurately predict it.

Objective: To evaluate the clinical and radiographic results and complications of arthroscopic subcapital realignment osteotomy for the treatment of chronic and stable proximal femoral epiphysiolysis (PFE) in an initial series of patients. According to the literature review, the study presents the first description of an arthroscopic technique of this type of osteotomy. Methods: Between June 2012 and December 2014, seven patients underwent arthroscopic subcapital realignment osteotomy for the treatment of chronic, stable PFE. The mean age of the patients was 11 years and four months. Minimum follow-up ranged from 6 to 36 months (mean, 16.5 months). Patients were clinically evaluated according to the Harris Hip Score modified by Byrd and radiographically according to Southwick’s quantitative classification and the epiphyseal-diaphyseal angle. Postoperative complications were analyzed. Results: With regard to the evaluation of the Harris Hip Score Modified by Byrd clinical score, a preoperative mean of 35.8 points and a postoperative mean of 97.5 points were observed (p < 0.05). Radiographically, five patients were classified as Southwick grade II and two as grade III. A mean correction of the epiphyseal-diaphyseal angle of 40° was observed. There were no immediate postoperative complications. One patient developed avascular necrosis of the femoral head, without collapse or chondrolysis at the last follow-up (22 months). Conclusion: The arthroscopic technique presented by the authors for the treatment of chronic, stable PFE resulted in clinical and radiographic improvement of the patients in this initial series.

This study was conducted to comprehensively explore personal assistants for people with disabilities experiences and the current status of client behavioral issues during vocational activities, aiming to seek strategies for advancing worker health protection. The study included 8 participants (Personal assistants for people with disabilities) selected through voluntary convenience sampling method. Qualitative research methods, specifically in-depth interviews, were conducted from August 31 to September 1, 2023. The study categorized client behavioral issues into ‘unreasonable demands,’ ‘verbal and physical abuse,’ and ‘sexual harassment,’ causing stress among workers. Fear of unemployment and job change hindered emotional expression, leading to significant emotional exhaustion and job stress. Furthermore, it was revealed that there are no management policies, management departments, or management systems within the institution to address client problem behavior. To address these issues, the study suggests the establishment of emotional labor management systems and support structures. Furthermore, it emphasizes the need for systematic internal systems and the development of health protection manuals for client interaction.