The purpose of this study was to determine the method of recording transactions in making financial reports of Ummi Bogor hospital. This study also explains whether the income and expense recognition method is in accordance with the applicable Financial Accounting Standards and the principle of matching costs against revenue. This type of research is a qualitative descriptive method using information from financial reports, financial documents and journals. The results of this study indicate that the financial statements of the Bogor Ummi hospital have basically met the Financial Accounting Standards, but there is a correction burden on the income of the Healthcare Administration Agency / Badan Penyelenggara Jaminan Sosial (National Health Insurance/NHI) patients with different periods of income recognition, which is due to the impact of using two different rates Ummi hospital regular rates and Ina-CBG's (Indonesian Case based Group’s) National Health Insurance rates, then there is a feedback period for National Health Insurance patient service claims to National Health Insurance which causes medical service expenses to be recorded on a Cash basis when the payment is realized. With these implications, such hospitals must pay attention to the principle of Matching Cost against Revenue so as not to result in correntions to their income.

Climate change affects meteorological variables and the hydrological cycle with consequences for agricultural activity. To assess the impact of climate change on the hydrological cycle, this study analyzes the spatio-temporal variability of evapotranspiration in Togo and its sensitivity to meteorological variables that influence it at the monthly, annual and seasonal scales. The data analyzed are from ten (10) synoptic meteorological stations distributed over the country. The Mann-Kendall test, the median slope estimator of Sen (1968) and the Spearman rank correlation coefficient are used, allowing non-parametric statistical analysis. The results show a general upward trend in inter-season, intra and inter-year evapotranspiration. The sensitivity analysis test shows that temperature (maximal and minimal) is the main variable influencing national, regional and seasonal variation in evapotranspiration. This is followed by relative humidity (maximal and minimal), precipitation and insolation. The results raise concerns for food security in Togo inasmuch as increases in evapotranspiration and in its main drivers (rainfall and temperature) coupled with decreases in relative humidity and insolation negatively affect agricultural production. These results can be useful for planning irrigation, water resource management and agricultural production, feasible adaptation strategies for strengthening observation systems required to reduce the vulnerability of local populations.

The main purpose for this study was to determine the influence of moderating effect of workers ‘union activities on the relationship between wellness programs and medical employees output at Kenyatta National Hospital (KNH) as anchored on Herzberg two factor theories. Explanatory research design was adopted in pragmatism approach. Data was collected using close-ended questionnaire from a sample of 328 medical staff derived from a target population of 2175 medical staff. Hypotheses were tested using linear regression for direct effect while hierarchical regression was used to test interaction effect. The findings indicated that wellness programs had a positive and significant relationship with employee output at KNH. It was also established that workers’ union activities significantly moderate the relationship between wellness programs and employee output among medical employees at KNH. The study concluded that employee wellness programs enhance employee output in hospitals. In addition, under high level of workers’ union activities, employee wellness programs had a positive and significant relationship with employee output at KNH. The study recommends that Hospitals need to fully embrace employee wellness programs due to its benefits to the human resource pool.