Accounting Research Topic Discussion

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A literature review is a
What is a Literature Review?
A literature review is a survey of scholarly sources that provides an
overview of a particular topic. It generally follows a discussion of the
paper’s thesis statement or the study’s goals or purpose.
Literature reviews are a collection of the most relevant and significant
publications regarding that topic in order to provide a comprehensive
look at what has been said on the topic and by whom.
Format your paper according to your assignment instructions: APA, MLA, Chicago Style
The following sample includes APA Style citations and references.
*This sample paper was adapted by the UAGC Writing Center from Key, K. L., Rich, C.,
DeCristofaro, C., & Collins, S. (2010). Use of propofol and emergence
agitation in children: A literature review. AANA Journal, 78(6), 468-473.
Used with permission.
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Use of Propofol and Emergence Agitation in Children: A Literature Review
Emergence agitation (EA) during recovery from general anesthesia has been
identified as a frequent problem in the pediatric population. In children, EA has been
described as a mental disturbance that consists of confusion, hallucinations, and delusions
manifested by moaning, restlessness, involuntary physical activity, and thrashing about in
The
introduction
starts by
identifying the
topic.
bed (Sikich & Lerman, 2004). The overall rate for EA in children is in the range of 10% to
67% (Aouad & Nasr, 2005), which includes a period of severe restlessness, disorientation,
and/or inconsolable crying during anesthesia emergence (Cole et.al., 2002). The age at which
children are more likely to display signs of EA ranges from 2 to 5 years old and then begins
to decline at age 62 months (Pryzbylo et al., 2003). Additionally, the incidence of EA may
be affected by individual variations in developmental level within an age group, mental
disease, or neurologic conditions (Aouad & Nasr, 2005; Aouad et al, 2007; Bortone et al.,
2006). These age groups are defined by the American Academy of Pediatrics (2008) in its
Recommendations for Preventive Pediatric Health Care. Definitions are as follows: early
childhood (15 months to 4 years old), middle childhood (5 to 10 years old), and early
adolescence (11 to 12 years old). In this literature review, the most information was
available on EA in the age groups of early and middle childhood, with additional studies
that included early adolescents.
Clinical Factors Related to Development of Emergence Agitation
The introduction
wraps up with a clear
thesis statement.
Populations studied for EA included the following characteristics: sex, age,
Using headings, the literature
review can
be organized
study
ethnicity,
typebyand
active psychological status, and ASA class. Most studies failed to
topic, building information about
the topic through definitive
differcontributions.
in male and female populations. Some studies did separate age cohort higher
academic
rate of EA has been seen in preschool boys anesthetized with sevoflurane compared
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with school-aged boys (Aouad & Nasr, 2005). The age of the child has been
considered to be a factor in the development of EA postoperatively, perhaps because
of the expected confusion and fright in this age group in response to perioperative
events. Aono et al. (1999) concluded that preschool-aged boys showed a higher rate
of emergence agitation than did school-aged boys when anesthetized with
sevoflurane. Voepel-Lewis et al. (2003) noted that young age and anxiety level
preoperatively were associated with EA. Many studies have confirmed that a younger
age is a contributing factor in the development of EA, and most studies now target
the ages of 2 through 6 years old when studying EA (Aouad & Nasr, 2005).
When EA was first described by Eckenoff in 1961, it was speculated that patients
were undergoing head and neck procedures may have a sense of suffocation during
emergence from anesthesia, thus increasing the chance of EA. Surgical procedures that
have been found to increase the risk of developing EA are otorhinolaryngology,
ophthalmology, and neck procedures, all of which may produce a sense of suffocation
(Aouad & Nasr, 2005; Vlajkovic & Sindjelic, 2007; Voepel-Lewis et al., 2003). The
length of surgery in at least one study was found to be a factor associated with
It is important
to reference,
increased incidence of EA (Voepel-Lewis et al., 2003). In most studies, patients have synthesize,
and cite other
been excluded if they were above ASA classes I and II, which is one limitation of the research on
your topic.
current literature (Baum et al., 1997). Exclusion criteria also included children with
psychological or emotional disorders, developmental delay, and patients who needed
sedative medication before induction (Abu-Shahwan, 2008).
Propofol TIVA techniques have also demonstrated a reduction in EA in children.
In the study by Cohen et al. (2003) of sevoflurane inhalational anesthesia versus a
Each subtopic has its
own thesis statement
that is then “proven”
through the review of
existing research.
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propofol TIVA technique, there were of EA in the sevoflurane group subtopic has its
own compared with the propofol group. In the study by Picard et al. (2000) then
“proven” through of the quality of recovery in children anesthetic and propofol research
publications. TIVA techniques were compared, with a reduction in EA rates observed in
the propofol TIVA group (46% versus 9%, respectively). A reduction in EA from 42% to
11% was seen in children 2 to 5 years of age with propofol TIVA compared with
sevoflurane inhalational general anesthesia (Nakayama et al., 2007).
The studies summarized in table A rates in sevoflurane alone, propofol TIVA
alone compared with findings t h at demonstrate that in researching either using
propofol adjunctively or using results in lower rates of EA compared with either
sevoflurane alone or sevoflurane with adjunctive propofol.
According to the literature evidence base, there is an advantage to either propofol
TIVA or adjunctive propofol with sevoflurane (compared with sevoflurane alone). We
conclude, based on the current evidence, that the use of propofol is associated with a
reduction in the incidence of emergence agitation.
Conclusion
A literature review articulates the purpose of your
new project, which is to either fill a gap in current
research or to provide the next step in researching
the topic.
The reviewed literature suggests that there are advantages to the use of propofol
TIVA techniques and adjunctive propofol anesthetics when combined with a sevoflurane
inhalational technique. This reduction in EA with propofol use in conjunction with or
separately from sevoflurane has been widely documented throughout the literature (Aouad
et al., 2007; Abu-Shahwan, 2008). A major limitation of this literature is that numerous EA
assessment scales are used to compare various anesthetics. If future studies use the same
validated assessment scale (such as the PAED), results can be more easily compared and
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strengthened. To better delineate the pathophysiology and causative factors regarding EA,
more structured and multicenter studies with larger populations should be performed.
Current research supports the use of propofol as discussed above; however, a continuation
of current research with consistent and strengthened methodologies will help justify its use
and application to clinical practice
The conclusion should be a succinct, oneparagraph reiteration of your literature review.
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References
Abu-Shahwan, I. (2008). Effect of Propofol on emergence behavior in children after
sevoflurane general anesthesia. Paediatric Anaesthesia, 18(1), 55–59.
https://doi.org/10.1111/j.1460-9592.2007.02376.x
American Academy of Pediatrics. (2019). Bright Futures/AAP Recommendations for
Preventive Pediatric Health Care (Periodicity Schedule). https://www.aap.org/enus/documents/periodicity_schedule.pdf
Aono, J., Mamiya, K., & Manabe, M. (1999). Preoperative anxiety is associated with a high
incidence of problematic behavior on emergence after halothane anesthesia in boys.
Acta Anaesthesiologica Scandinavica, 43(5), 542–544.
https://doi.org/10.1034/j.1399-6576.1999.430509.x
Aouad, M. T. & Nasr, V. G. (2005). Emergence agitation in children: an update. Current
Opinion in Anaesthesiology, 18(6), 614–619.
https://doi.org/10.1097/01.aco.0000188420.84763.35
Aouad, M. T., Yazbeck-Karam V. G., Nasr, V. G., El-Khatib, M. F., Kanazi G. E., & Bleik,
J. H. (2007). A single dose of propofol at the end of surgery for the prevention of
emergence agitation in children undergoing strabismus surgery during sevoflurance
anesthesia. Anesthesiology, 107(5), 733-738.
https://doi.org/10.1097/01.anes.0000287009.46896.a7
Baum, V. C., Yemen, T. A., & Baum, L. D. (1997). Immediate 8% sevoflurane induction
in children: a comparison with incremental sevoflurane and incremental halothane.
Anesthesia & Analgesia, 85(2), 313-316. https://doi.org/10.1097/00000539199708000-00013
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Bortone, L., Ingelmo, P., Grossi, S., Grattagliano, C., Bricchi, C., Barantani, D., Sani, E.,
Mergoni, M. (2006). Emergence agitation in preschool children: double-blind,
randomized, controlled trial comparing sevoflurane and isoflurane anesthesia.
Pediatric Anesthesia, 16(11), 1138-1143. https://doi.org/10.1111/j.14609592.2006.01954.x
Cohen, I. T., Finkel, J. C., Hannallah, R. S., Hummer, K. A., & Patel, K. M. (2003). Rapid
emergence does not explain agitation following sevoflurane anaesthesia in infants
and children: A comparison with propofol. Paediatric Anaesthesia, 13(1), 63–67.
https://doi.org/10.1046/j.1460-9592.2003.00948.x
Cole, J. W., Murray, D. J., McAllister, J. D., & Hirshberg, G.E. (2002). Emergence
behaviour in children: defining the incidence of excitement and agitation following
anaesthesia. Paediatric Anaesthesia, 12(5), 442. https://doi.org/10.1046/j.14609592.2002.00868.x
Eckenhoff, J. E., Kneale, D. H., & Dripps, R.D. (1961). The incidence and etiology of
postanesthetic excitement: A clinical survey. Anesthesiology, 22, 667–673.
https://doi.org/10.1097/00000542-196109000-00002
Nakayama, S., Furukawa, H., & Yanai, H. (2007). Propofol reduces the incidence of
emergence agitation in preschool-aged children as well as in school-aged children:
A comparison with sevoflurane. Journal of Anesthesia, 21(1), 19–23.
https://doi.org/10.1007/s00540-006-0466-x
Picard, V., Dumont, L., & Pellegrini, M. (2000). Quality of recovery in children:
Sevoflurane versus propofol. Acta Anaesthesiologica Scandinavica, 44(3), 307–
310. https://doi.org/10.1097/00000539-200009000-00012
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Przybylo, H. J., Martini, D. R., Mazurek, A. J., Bracey, E., Johnsen, J., & Cote, C. J.
(2003). Assessing behaviour in children emerging from anaesthesia: can we apply
psychiatric diagnostic techniques? Paediatric Anaesthesia, 13(7), 609.
https://doi.org/10.1046/j.1460-9592.2003.01099.x
Sikich, N., & Lerman, J. (2004). Development and psychometric evaluation of the pediatric
anesthesia emergence delirium scale. Anesthesiology: The Journal of the American
Society of Anesthesiologists, 100(5), 1138-1145. https://doi.org/10.1097/00000542200405000-00015
Vlajkovic, G. P., & Sindjelic, R. P. (2007). Emergence delirium in children: Many
questions, few answers. Anesthesia & Analgesia, 104(1), 84–91.
https://doi.org/10.1213/01.ane.0000250914.91881.a8
Voepel-Lewis, T., Malviya, S., & Tait, A. R. (2003). A prospective cohort study of
emergence agitation in the pediatric postanesthesia care unit. Anesthesia &
Analgesia, 96(6), 1625-1630. https://doi.org/10.1213/01.ane.0000062522.21048.61
Process of pursuing your group assignment.
On your topic being approved, you will need to start getting each group member to start
summarizing their 5 journal articles. Appended below is an example of how you would need to carry
out the summarizing of the articles.
Summary of Articles
Reference APA Style
Literature
Highlights
Methodology
a) Downstream
Marketing
activities ie,
Sales &
Distribution;
Brand building
& CRM are
primary
proponents of
marketing
alliances
a) Partnerships
lead to better
market intelligence
& Competitive
advantage
b)
International
partnerships
create a
competitive
advantage to
partner firms
Pedada, K., Arunachalam, S., &
Dass, M. (2020). A theoretical
c) Stats
model of the formation and
indicate 50%
dissolution of emerging market of partnerships
international marketing alliances. fail in about
Journal of the Academy of
four year’s
Marketing Science, 48(5), 826– time
847.
https://doi.org/10.1007/s11747- d) Voids of
019-00641-1
Efficient
intermediaries
and
institutional
mechanisms
negatively
impacts
partnerships
e) Firms from
Emerging
markets form
alliances with
companies
from
developed
markets to
access
technical
expertise and
innovations
Key Findings
Limitation
Relation to
& Scope for
your
Future
Research
Research
b) Emerging
markets contribute
to over 65% of the
population and
40% of business
Grounded
Theory,
Interviews,
Qualitative
Analysis
c) 83% of US firms
choose
internationalisation
as a market
strategy with 45%
selecting a
marketing alliance
d) ease of doing
business, early
mover advantage,
moving up ladder
chain & restriction
of imports are
drivers of alliance
formation
e) relaxation in
FDI, Market
Turbulence, Ease of
Approvals &
Conflict of interest
are the driver of
alliance dissolution
a) Metaanalysis on
secondary
data with
hypothesis
testing
b) Include
primary
data from
multiple
emerging
countries
c) role of a
reverse
alliance of
Emerging
countries
entering
developed
markets
You will need to write the details of the summary of each article in your own words. You are not
meant to copy and paste from the article. If you do copy and paste from your article, it will be
considered as plagiarism.
On having completed your summary of the five articles, each of you will need to write up a brief
literature review of your respective five articles of not more than 300 words. Each of you will need
to submit the summary of excel file (individual five articles), and your individual literature review
in Moodle (Literature Review Submission) by no later than 11:59pm 13th April 2022.
Accounting research topic
1. What specific area in accounting that your group would like to research?
Financial Accounting
2. Who are the target audience for your group’s research?
Small hospitality industry
3. Where is your group’s research being carried out?
Melbourne
4. How are you going to get access to target audience to carry out your research?
As I was working in a restaurant before, I can contact my supervisor to fill in
the questionnaires. Furthermore, I can contact some other small famous
restaurant or hotel, and we can send the questionnaires to their email
5. Why would your group like to carry out this research topic?
Hospitality industries make hard financial decision making under COVID-19.
As there are many bad debts occurred when they are facing difficult economic
problem. To understand more about bad debts, It helps the director, shareholder
or investor to understand how bad debts affect the profitability of the company
and the effect of cash flow in the company. Therefore, I would like to carry out
this research topic to know how it is influence in the company and what is the
risk and challenges for that.
6. What is your group’s topic title?
How bad debts affect the financial decision of the company in small hospitality
industry in Melbourne, Australia
7. Which specific accounting unit (s) in your MPA does this topic relate to?
Financial accounting and reportingOn having completed your summary of the five articles, each of you will need to write up a brief
literature review of your respective five articles of not more than 300 words. Each of you will need
to submit the summary of excel file (individual five articles), and your individual literature review in
Moodle (Literature Review Submission) by no later than 11:59pm 15th April 2022.

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