Möchte die Forscherin oder der Forscher Meinungen, Erfahrungen, Einstellungen, Werte oder Ähnliches erforschen, so muss ein qualitativer Forschungsansatz gewählt werden. In diesem Kapitel werden qualitative Methoden und Datenerhebungsinstrumente vorgestellt und diskutiert, die häufig in den Gesundheitswissenschaften angewandt werden. Zusätzlich werden unterschiedliche Methoden zur Steigerung der Genauigkeit und Nachvollziehbarkeit der Ergebnisse bei qualitativen Studien beschrieben. 

Qualitative Forschung

Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS 2 regarding cost–unit calculations. It was recommended that the IAS 2 should provide more examples or use the chamber of commerce as a source of information to clarify what should be considered as the product cost of storage expenses. This study supported previous findings that job order costing was used for customized manufacturing, while process costing was used for standardizing manufacturing. It also highlighted the importance of process costing in evaluating equivalent units and normal and abnormal losses in production, which affect inventory value. This study concluded that cost techniques should be viewed as managerial tools for calculating the cost of a unit. Cost managers should use their expertise to develop the cost formula for their specific industry while maintaining confidentiality. This study contributed to the literature by highlighting the importance of process costing in evaluating inventory valuation and resolving conflicts between financial managers and auditors. It also provided practical implications for improving the treatment of inventory in the IAS 2. This included directing the implementation of stable policies and attaching some indices when computing equivalent units, abnormal losses, and product costs. This study’s limitations included the use of a small sample size, and future studies should consider larger sample sizes from different industries and countries.

/pdf/qualitative-analysis-of-ias-2-capability-for-handling-the-202k8ak8.pdf

Qualitative Analysis of IAS 2 Capability for Handling the Financial Information Generated by Cost Techniques

Abstract Background An enduring challenge remains about how to effectively implement programs, services, or practices. Too often, implementation does not achieve its intended effectiveness, fidelity, and sustainability, even when frameworks or theories determine implementation strategies and actions. A different approach is needed. This scoping review joined two markedly different bodies of literature: implementation and hermeneutics. Implementation is usually depicted as focused, direct, and somewhat linear, while hermeneutics attends to the messiness of everyday experience and human interaction. Both, however, are concerned with practical solutions to real-life problems. The purpose of the scoping review was to summarize existing knowledge on how a hermeneutic approach has informed the process of implementing health programs, services, or practices. Methods We completed a scoping review by taking a Gadamerian hermeneutic approach to the JBI scoping review method. Following a pilot search, we searched eight health-related electronic databases using broadly stated terms such as implementation and hermeneutics. A diverse research team that included a patient and healthcare leader, working in pairs, independently screened titles/abstracts and full-text articles. Through the use of inclusion criteria and full-team dialogue, we selected the final articles and identified their characteristics, hermeneutic features, and implementation components. Results Electronic searches resulted in 2871 unique studies. After full-text screening, we retained six articles that addressed both hermeneutics and implementing a program, service, or practice. The studies varied widely in location, topic, implementation strategies, and hermeneutic approach. All addressed assumptions underpinning implementation, the human dimensions of implementing, power differentials, and knowledge creation during implementation. All studies addressed issues foundational to implementing such as cross-cultural communication and surfacing and addressing tensions during processes of change. The studies showed how creating conceptual knowledge was a precursor to concrete, instrumental knowledge for action and behavioral change. Finally, each study demonstrated how the hermeneutic process of the fusion of horizons created new understandings needed for implementation. Conclusions Hermeneutics and implementation have rarely been combined. The studies reveal important features that can contribute to implementation success. Implementers and implementation research may benefit from understanding, articulating, and communicating hermeneutic approaches that foster the relational and contextual foundations necessary for successful implementation. Trial registration The protocol was registered at the Centre for Open Science on September 10, 2019. MacLeod M, Snadden D, McCaffrey G, Zimmer L, Wilson E, Graham I, et al. A hermeneutic approach to advancing implementation science: a scoping review protocol 2019. Accessed at osf.io/eac37. 

/pdf/exploring-the-intersection-of-hermeneutics-and-2jousiql.pdf

Exploring the intersection of hermeneutics and implementation: a scoping review

Abstract Background The aim of this systematic review was to examine the relationship between strategies to improve care delivery for older adults in ED and evaluation measures of patient outcomes, patient experience, staff experience, and system performance. Methods A systematic review of English language studies published since inception to December 2022, available from CINAHL, Embase, Medline, and Scopus was conducted. Studies were reviewed by pairs of independent reviewers and included if they met the following criteria: participant mean age of ≥ 65 years; ED setting or directly influenced provision of care in the ED; reported on improvement interventions and strategies; reported patient outcomes, patient experience, staff experience, or system performance. The methodological quality of the studies was assessed by pairs of independent reviewers using The Joanna Briggs Institute critical appraisal tools. Data were synthesised using a hermeneutic approach. Results Seventy-six studies were included in the review, incorporating strategies for comprehensive assessment and multi-faceted care ( n = 32), targeted care such as management of falls risk, functional decline, or pain management ( n = 27), medication safety ( n = 5), and trauma care ( n = 12). We found a misalignment between comprehensive care delivered in ED for older adults and ED performance measures oriented to rapid assessment and referral. Eight (10.4%) studies reported patient experience and five (6.5%) reported staff experience. Conclusion It is crucial that future strategies to improve care delivery in ED align the needs of older adults with the purpose of the ED system to ensure sustainable improvement effort and critical functioning of the ED as an interdependent component of the health system. Staff and patient input at the design stage may advance prioritisation of higher-impact interventions aligned with the pace of change and illuminate experience measures. More consistent reporting of interventions would inform important contextual factors and allow for replication. 

Strategies to improve care for older adults who present to the emergency department: a systematic review

In Indonesia, the intricate tapestry of cultural diversity offers both unique opportunities and challenges within the educational sector. The integration of cultural context into education has garnered increasing interest, highlighting the potential for traditional practices and cultural nuances to significantly enhance learning outcomes. This study delves into the cultural dimensions of Indonesian basic education by conducting a comprehensive literature review, examining scientific inputs on the incorporation of cultural perspectives into the educational landscape. Utilizing a qualitative research methodology, the study embarked on a meticulous process of literature source identification, selection, data collection, analysis, and manuscript refinement. The synthesis of findings from diverse studies reveals that embedding cultural contexts and traditional practices, particularly in mathematics and music education, markedly benefits students' comprehension, learning experience, and overall academic growth. The research underscores the transformative impact of ethnomathematics and traditional music literacy, suggesting their inclusion in teaching methodologies to enrich educational content with Indonesia's rich cultural heritage. Moreover, the study identifies challenges such as implementation hurdles and the need for pedagogical innovation, advocating for ongoing research to assess the broader impacts of culturally responsive education on students' multifaceted development across various cultural settings. This exploration establishes a foundation for further academic inquiry and practical application, emphasizing the necessity of a culturally enriched educational framework that respects and promotes Indonesia's diverse cultural identity while fostering academic excellence and social cohesion. 

A Literature Review on the Cultural Perspective Study in Elementary School Education in Indonesia

Sustaining rural perinatal services is increasingly difficult, largely due to ongoing challenges in recruiting and retaining healthcare providers, including registered nurses. In Canada, where most births take place in hospitals, nurses play central roles in rural prenatal, intrapartum, and postpartum care. Through articulating nurses’ everyday practices, their considerable contributions to woman-centred care can be made visible, their value clarified, and appropriate supports to retain them identified. The aim is to provide an in-depth understanding of what it means to be a nurse providing perinatal care in a rural hospital. This hermeneutic study was conducted in partnership between perinatal nurses and university-based researchers. In-depth interviews with 26 nurses, physicians, other professionals, and birthing women along with shadowing nurses as they went about their practice provided data for a multi-stage hermeneutic interpretation. We identified five facets of nurses’ practice: providing individualized prenatal care, orchestrating care in the birthing centre, working with and through the team, maintaining the flow of the unit and the care of birthing women and being a generalist in a specialized area. Nurses were seen to play critical but often overlooked roles in providing woman-centred care to pregnant and birthing women, their newborns, and families. Nurses continuously attended to the social, emotional, and physical health of those in their care. Their practice was attuned to the unexpected in the context of the individual woman, interprofessional team, available resources, isolated geography and weather. They showed often hidden and taken-for-granted perinatal knowledge and skills, including knowledgeable anticipation, problem-solving, and making interprofessional teams and systems work. Through providing finely tuned individual care and orchestrating care, the nurses facilitate birthing as a good life event for childbearing families, even in times of difficulty and uncertainty. As rural perinatal services continue to be at risk of closure, uncovering and articulating nurses’ everyday practice and supportive mechanisms create the potential to highlight nurses’ value and garner greater respect for their practice and contributions to care and the sustainability of rural perinatal services.

Orchestrating care for a good life event: a hermeneutic study of the overlooked practices of rural perinatal nurses

Hermeneutic methods have been widely used in health research. Through conducting a scoping review of hermeneutic studies related to implementation in healthcare, we identified various approaches and common strengths across studies. The review was part of a larger study exploring how hermeneutics could contribute fresh perspectives to implementation science. We looked at a large number of studies that reported some use of hermeneutics with a focus on what they had to say about processes of implementation in health care environments. While meeting our primary goal of identifying what was salient to implementation, we came up against the question of what made for a strong hermeneutic study. Through an extensive process of evaluation and discussion, several common elements emerged across studies that used hermeneutics: participatory conversations, reflective spaces, attention to alterity, and close-up granular detail. In this article, we outline the review process, then focus on six articles that met our criteria for relevance to implementation and hermeneutic strength. We discuss how some or all the common elements appeared in the articles, despite wide variations in topic and in how hermeneutics was applied. We argue that strength in hermeneutic research stems from a dialectic between applied principles and outcomes.

https://doi.org/10.1177/16094069211070408

But is It Hermeneutic Enough?: Reading for Methodological Salience in a Scoping Review of Hermeneutics and Implementation Science

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Exploring the intersection of hermeneutics and implementation: a scoping review

Orchestrating care for a good life event: a hermeneutic study of the overlooked practices of rural perinatal nurses

But is It Hermeneutic Enough?: Reading for Methodological Salience in a Scoping Review of Hermeneutics and Implementation Science