The objective of this paper is twofold. Firstly, it portrays and evaluates the existing corporate governance structure and secondly, highlights its connection with internal audit function and management practices. It is adopted a descriptive research analysis using the quantitative approach on a sample of listed companies in Athens Stock Exchange for the year 2016. Our methodological research instrument is based on COSO (2013) Internal Control - Integrated Framework. The paper concludes that corporate governance is driven to managerial excellence and effective governance because of internal audit processes, risk assessment, control activities, information and communication, and monitoring activities. The research contributes to the corporate governance literature by providing valuable insights into the major aspects of a well-functioning internal control system and its relevance to management performance. Proposed areas for future research directions should be discussed.
Objective
The aim of the present study was to investigate the efficacy and feasibility of a telerehabilitation program in multi-domain amnestic Mild Cognitive Impairment (md-aMCI). The study sample consisted of 30 patients with md-aMCI and aged 60–80 years.
Methods
The participants were randomly divided into two groups. The Training Group (TG), which received cognitive training by using the RehaCom software as well as paper-pencil language training and the Control Group (CG) which received standard clinical care (e.g., psychotherapy or/and physiotherapy). Duration of the telerehabilitation intervention was 15 weeks (twice a week for 60 min/session).
Results
Our results revealed that the neuropsychological performance of the TG group after the telerehabilitation intervention improved on a statistically significant level on the domains of delayed and working memory, confrontation naming, verbal fluency, and global cognition. Comparison between the TG and CG revealed a significant impact of the telerehabilitation program on the domains of memory (delay and working) and language (naming and verbal fluency) as well as global cognition performance.
Conclusion
The findings of the study are promising in that the telerehabilitation intervention appears to be a useful method in improving or stabilizing cognitive decline in md-aMCI individuals and was a particularly effective alternative approach during the period of the pandemic lockdown. Specifically, the beneficial impact of the telerehabilitation intervention on episodic memory (which is one of the first domains to show impairment in md-aMCI patients) provides us with hope and evidence that these types of interventions may be applied with similar success using face-to-face interventions.
Events can play a critical role in implementing sustainable developing models at destinations. Furthermore, the perceptions of stakeholders may contribute to the sustainability of a tourist destination in the long term. This paper presents an insight into the stakeholders' perceptions of the importance of festival events in promoting tourism sustainability, concentrating on Patras' Carnival. Festivals can be an instrument for tourism development, city image improvement and boosting regional economies. Based on a theoretical model that is grounded in the social exchange theory the research enriches the existing knowledge on promoting sustainable events and sustainable approaches to tourism development by taking into account the views of the leading players of tourism, local residents and business owners. A quantitative survey via a structured questionnaire was conducted in the city of Patras, Greece's third-largest city before the COVID-19 pandemic outbreak. The questionnaire was distributed to the residents and business owners during the Patras' Carnival (Patrino Carnavali), the largest event of its kind in Greece. In total, 238 people participated in the study. It will be presented as a variety of positive and negative impacts of tourism toward economy, society, culture and environment and shed light on adequate managerial practices that boost further tourism flows in cities. The results may be useful not only to local government entities involved in the tourism strategic planning but also to stakeholders engaged in creating sustainable competitive advantage in the tourism industry.
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