Your browser doesn't support javascript.
Show: 20 | 50 | 100
Results 1 - 20 de 60
Filter
1.
Pharmaceutical Technology Europe ; 32(7):6-6,8, 2020.
Article in English | ProQuest Central | ID: covidwho-20232376

ABSTRACT

The EMA pandemic Task Force (COVID-ETF) helps EU member states and the European Commission (EC) to take quick and coordinated regulatory action on COVID-19 treatments and vaccines. Delayed submissions As a result of pressure on the work time of regulators from COVID-19 matters, pharmaceutical companies are thought to be holding back the application for marketing authorizations of their products or approval of variations of marketing authorizations. Regulators are not only worried about having to grapple with a rush of delayed submissions but also the extra burden of implementing new EU legislation in areas like veterinary medicine, medical devices, and personal data protection. A joint HMA/EMA Big Data Task Force recommended in December 2019 that the regulatory network set up a platform for access and analysis of healthcare data from across the EU (5).

2.
Professional Safety ; 68(5):23-25, 2023.
Article in English | ProQuest Central | ID: covidwho-2314333

ABSTRACT

[...]in 1996, with campus president support, an umbrella safety council was created that includes representation of both OSH and non-OSH activities. Over time, the non-OSH representation has expanded, incorporating representatives from areas such as human resources, building facilities management, employee assistance and wellness, mental health, environmental waste management, campus security and disaster preparedness. With the safety councils support, the wellness and employee assistance programs conducted focus group discussions and determined a major cause of the observed stress was rooted in personal financial management challenges. With the onset of the COVID-19 pandemic in 2020, the safety council members became concerned about the overall well-being of the university community and, as such, assisted in the conduct of two waves of a campus-wide survey measuring aspects such as mental health, well-being concerns about COVID-19, personal finance worries and accessing reliable sources of information.

3.
The New Zealand Medical Journal (Online) ; 136(1575):33-41, 2023.
Article in English | ProQuest Central | ID: covidwho-2313071

ABSTRACT

aims: To describe the epidemiology, clinical features and healthcare impact of invasive group A streptococcal (iGAS) disease in Hawke's Bay from 2016 to 2021, to inform public health efforts. methods: The case definition of iGAS for this study was isolation of group A streptococcus (GAS) from blood culture. "Severe iGAS" included cases that required intensive care admission or died within 60 days. Cases were identified retrospectively from the Te Whatu Ora Te Matau a Māui Hawke's Bay laboratory database. Clinical data were obtained from inpatient electronic health records. results: A total of 93 cases of iGAS were identified in Hawke's Bay during the 6-year study period. The overall age-standardised incidence of iGAS was 5.6 per 100,000 (95%CI 4.1-7.4). The incidence was significantly higher among people of Pacific, Māori and Asian ethnicities than European/Other ethnicities, and higher in areas of socio-economic disadvantage. Skin infections were the most common source (70% of cases). Thirty-seven cases (41%) were classified as severe, including 11 deaths (12% case fatality rate). conclusions: Further action is required to address inequities in social determinants of skin health in Hawke's Bay. Mandatory national notification of iGAS would provide opportunity for improved surveillance of GAS-related disease, and consideration of a public health response to iGAS disease in New Zealand.

4.
The American Journal of Managed Care ; 2023.
Article in English | ProQuest Central | ID: covidwho-2292732

ABSTRACT

Commercial plans were consistently more accurate than both Covered California marketplace and Medi-Cal plans. [...]plans were highly limited in providing timely access to urgent care and general appointments, although Medi-Cal plans outperformed plans from both other markets when it came to timely access. Am J Manag Care. 2023;29(2):96-102. https://doi.org/10.37765/ajmc.2023.89318 _____ Takeaway Points * California has some of the strictest network regulations. * Nonetheless, mental health provider directories are highly inaccurate. * Moreover, consumers also lack access to timely care in many cases. * It is time to rethink network regulation and invest more into oversight. _____ Mental health services have long been an afterthought in the US health care system, with lack of care compounding the stigmatization and exclusion that individuals struggling with mental health issues face.1-3 It is established that lack of access to these services may impose significant individual and societal costs.4 However, although a variety of statutory changes in the past 2 decades has expanded mental health coverage requirements, consumer access to mental health services remains limited,1,2,5,6 a situation that has only been exacerbated by the COVID-19 pandemic.7,8 Highlighting the lack of access, consumers are substantially more likely to see an out-of-network provider for mental health care than for other types of care.9-11 Yet, 2 potential barriers to accessing mental health care—the interlinked issues of inaccurate provider directories and inadequate provider networks—remain underassessed.4,12 Given the vital role that provider directories and provider networks play in connecting consumers to care, inaccurate provider directories and inadequate provider networks may potentially harm both the health and the financial well-being of consumers. Most obviously, there is the time-intensive administrative burden of combing through faulty directory entries and calling offices to find in-network doctors.13 But even more concerningly, the inability to locate an accessible in-network provider may lead to delayed or foregone care.4,14,15 Directory errors and inadequate networks also impose financial risks to consumers when consumers knowingly seek care outside of their network because there is not adequate access to in-network care.11,16-19 Evidence also suggests that these burdens disproportionately affect disadvantaged populations.20,21 Finally, directory errors raise systemic concerns about the efficacy of health care regulation because regulators extensively rely on directory data for regulatory assessments of networks.4,22 Concerns about inaccurate provider directories and inadequate provider networks have sparked limited policy responses at both the state and federal levels.4,23-25 The federal government has directory accuracy regulations in place for Medicare Advantage, Medicaid, and marketplace plans, and a federal law governing directory accuracy for all other plans came into effect in 2022.26 In addition, a minority of states have taken some action to improve directory accuracy, and slightly more than half of all states have put in place quantitative network adequacy standards.11,24,27 Overlapping policies specific to directories and networks are state and federal parity laws that aim to ensure adequate coverage of and access to mental health care.28 Although scholars have begun to pinpoint directory errors and timely access to appointments as key barriers to health care, most of what we know about provider directory accuracy and timely access is based on a small "secret shopper" survey conducted at a single point in time.11,29-31 The present analysis overcomes these limitations by making use of annual reports that nearly all plans regulated by the California Department of Managed Health Care (DMHC) must submit. [...]when making comparisons for accuracy and timely access across markets, we used t tests to determine whether differences are statistically significant.

5.
The Journal of Business Strategy ; 44(3):161-167, 2023.
Article in English | ProQuest Central | ID: covidwho-2291620

ABSTRACT

PurposeThe conceptualization of the Base of Pyramid (BOP) proposes that low-income markets can lead to profitable opportunities for businesses. The purpose of this study is to identify key success factors of a BOP business strategy based on a case study of the discount retailer, Dollar General, in the USA.Design/methodology/approachThe research design used in this research is an in-depth case study of Dollar General in the USA. Qualitative methods are applied in both the primary and secondary data collection and during the follow-on data analysis of Dollar General.FindingsDollar General's strategic profile is achieved through the combination of the following four actions which are tailored to compete effectively at the BOP in the USA: creating the neighborhood discounter, raising aspirational appeal, reducing service and eliminating internationalization.Research limitations/implicationsThe case is specific to Dollar General in a US cultural context.Practical implicationsThe case of Dollar General demonstrates how a discounter retailer should not only follow a low-cost strategy to compete at the BOP. Its ability to craft a distinctive strategy is coherent with meeting the logistical, rational and emotional needs of the low-income consumer in the USA.Social implicationsMany businesses have neglected rural areas of the USA as being unprofitable. The ability for businesses such as Dollar General to serve the BOP segment can foster the socio-economic well-being of communities.Originality/valueThe overwhelming body of the BOP literature is based on emerging markets. To the best of the authors' knowledge, this is one of the few studies to investigate BOP business strategy in the USA.

6.
Transboundary and Emerging Diseases ; 2023, 2023.
Article in German | ProQuest Central | ID: covidwho-2304462

ABSTRACT

Bats have received considerable recent attention for infectious disease research because of their potential to host and transmit viruses, including Ebola, Hendra, Nipah, and multiple coronaviruses. These pathogens are occasionally transmitted from bats to wildlife, livestock, and to humans, directly or through other bridging (intermediate) hosts. Due to their public health relevance, zoonotic viruses are a primary focus of research attention. In contrast, other emerging pathogens of bats, such as bacteria, are vastly understudied despite their ubiquity and diversity. Here, we describe the currently known host ranges and geographic distributional patterns of potentially zoonotic bacterial genera in bats, using published presence-absence data of pathogen occurrence. We identify apparent gaps in our understanding of the distribution of these pathogens on a global scale. The most frequently detected bacterial genera in bats are Bartonella, Leptospira, and Mycoplasma. However, a wide variety of other potentially zoonotic bacterial genera are also occasionally found in bats, such as Anaplasma, Brucella, Borrelia, Coxiella, Ehrlichia, Francisella, Neorickettsia, and Rickettsia. The bat families Phyllostomidae, Vespertilionidae, and Pteropodidae are most frequently reported as hosts of bacterial pathogens;however, the presence of at least one bacterial genus was confirmed in all 15 bat families tested. On a spatial scale, molecular diagnostics of samples from 58 countries and four overseas departments and island states (French Guiana, Mayotte, New Caledonia, and Réunion Island) reported testing for at least one bacterial pathogen in bats. We also identified geographical areas that have been mostly neglected during bacterial pathogen research in bats, such as the Afrotropical region and Southern Asia. Current knowledge on the distribution of potentially zoonotic bacterial genera in bats is strongly biased by research effort towards certain taxonomic groups and geographic regions. Identifying these biases can guide future surveillance efforts, contributing to a better understanding of the ecoepidemiology of zoonotic pathogens in bats.

7.
Journal of Marketing and Management ; 14(1):33-47, 2023.
Article in English | ProQuest Central | ID: covidwho-2302585

ABSTRACT

[...]there is apparel for sale that has a limited lifespan and is deemed disposable (Gözet, B., and Wilts, H., 2022). [...]the sector has faced challenges such as increased production costs, energy tariffs, pricing, a lack of raw materials, obsolete technology, and a lack of investment. The country is shifting from exporting raw materials to value-added products, with significant increases in exports of readymade garments, knitwear, bedwear, towels, and cotton textiles. [...]global input cost increases and currency rate changes have increased the export sector's working capital needs (Goheer, 2022).

8.
AAYAM : AKGIM Journal of Management, suppl Special Issue on Emerging Business and Economic Challenges ; 12(2):70-73, 2022.
Article in English | ProQuest Central | ID: covidwho-2248169

ABSTRACT

The paper showcases the analysis of the financial statements on Jindal Steel & Power Ltd which gives the inputs about the performance of the company. To support the study, Ratio analysis is used to focus on the financials of the company. As the financial analysis of any firm helps to understand the health of the company for this accounting ratios are studied to demonstrate the changes in the financials of the company because it is the useful tool for management, shareholders, financiers etc. Data was collected and used from Annual Reports of Jindal Steel & Power Ltd from the period of 2016-17 to 2020-21. The findings of the paper's financial study of Jindal Steel & Power Ltd. show that the company's financial performance increased after 2016-17 without taking the COVID-19 pandemic condition into account.

9.
Southern Journal of Business and Ethics ; 14:34-55, 2022.
Article in English | ProQuest Central | ID: covidwho-2228428

ABSTRACT

This is the second in a series that examines emerging issues and opportunities in mediation. The need for social distancing over the past two years spawned a meteoric rise in virtual mediation to the extent that it is now the dominant form of alternative dispute resolution. Despite its efficiency and necessity at times, virtual mediation, now synonymous with Zoom mediation, presents new challenges for mediators. In particular, mediators have lost some control over social dynamics (Zoom dynamics). This paper examines a host of errant Zoom styles among participants that may plague the virtual mediation process. It offers a Personality-Based Model of Errant Zoom Styles as well as coping strategies for dealing with them. The extent to which mediators recognize and respond to these errant Zoom styles impacts the effectiveness of virtual Mediation. Recommendations and an update on mediation settlement rates are also provided.

10.
Meditari Accountancy Research ; 31(1):27-51, 2023.
Article in English | ProQuest Central | ID: covidwho-2236462

ABSTRACT

PurposeThis study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare's Newmarch House during a deadly COVID-19 outbreak.Design/methodology/approachThis study uses a close-reading method to analyse Anglicare's annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault's concept of biopolitics, the study collocates alternate "social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis.FindingsCOVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents' physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and "the economy”.Research limitations/implicationsOrganisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world.Originality/valueThis paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author's knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

11.
Asian Review of Accounting ; 31(1):42-56, 2023.
Article in English | ProQuest Central | ID: covidwho-2234691

ABSTRACT

PurposeNew Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of auditors' response to the impact of COVID-19 on the reporting of key audit matters (KAMs) in audit reports of listed companies in New Zealand. The purpose of this paper is to address this issue.Design/methodology/approachA sample of 50 New Zealand listed companies was selected to compare the KAMs in 2019 (pre-COVID-19) and 2020 (during COVID-19). The study uses content analysis to evaluate the KAMs' disclosures and descriptive analysis to examine the differences between 2019 and 2020 in terms of the auditor type, industry sector and accounting standards.FindingsAuditors responded positively to the request from regulators to communicate the impacts of COVID-19. The findings show an increase in the amount and length of KAMs in 2020 compared to 2019, with 82% of companies and 61% of KAMs reporting the impact of COVID-19. The real estate and information technology sectors disclosed more on the impact than other sectors. In analysing the KAMs, accounting standards for inventories, property plant and equipment, impairment of assets, investment property, revenue from contracts with customers and leases were highly affected by COVID-19.Practical implicationsThe findings support regulators to evaluate how well auditors communicated matters relating to COVID-19 in the audit report. Also, the findings will help standard setters to identify key accounting standards affected by COVID-19 of KAMs and provide insights to users on how the KAM reporting enhances communicative value during the pandemic.Originality/valueThe current study captures the impact of COVID-19 on the reporting of KAMs by comparing changes before and during the pandemic.

12.
IUP Journal of Corporate Governance ; 21(4):62-76, 2022.
Article in English | ProQuest Central | ID: covidwho-2232093

ABSTRACT

Corporate Governance (CoGv) has gained significance with an increase in the number of enterprises and has evolved with several prescriptions from scholars and broader audiences (shareholders and stakeholders). Another reason for this growing significance can be attributed to the pressing social and environmental concerns that these enterprises share. This study focuses on Small and Medium Enterprises (SMEs) in India. It proposes a conceptual model and attempts to provide insight into the role of corporate governance in enhancing Firm Value (FV). Some studies have established a positive relationship between these two variables. However, this relationship can be further enhanced by variables such as Corporate Social Responsibility (CSR) and Organizational Identification (OI). The proposed conceptual model has been empirically tested to check whether these variables have contributed to enhancing FV. The study uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) along with SmartPLS. It provides empirical evidence on the mediating influence of CSR and OI and the mediating effect between CoGv and FV. Based on the findings, theoretical and managerial implications are also proposed.

13.
Studia Universitatis Petru Maior Series Oeconomica ; : 51-64, 2022.
Article in English | ProQuest Central | ID: covidwho-2224697

ABSTRACT

Performanţa financiară a unei societăţi comerciale este dependentă de o multitudine de factori, care pot fi grupaţi în factori de natură externă şi factori de natură internă. Prin studiul desfăşurat am încercat să analizăm influenţa unor factori externi specifici perioadei de pandemie COVID -19 asupra performanţei financiare a unor societăţi comerciale din domeniul fabricării produselor farmaceutice de bază din România (Antibiotice), a preparatelor farmaceutice (Biofarm, Zentiva) a activităţi de asistenţă medicală ambulatorie (Med Life). Aceste societăţi comerciale s-au confruntat cu condiţiile perioadei pandemice COVID-19, cu măsurile luate în acest sens, precum şi cu concurenţa acerbă din partea unor producători internaţionali (Sanofi, Sandoz Romania, Hoffmann la Roche, Pfizer etc. ). Astfel, unele societăţi comerciale din domeniul fabricării produselor farmaceutice şi-au redus volumul de activitate, iar altele au înregistrat o performanţă mult superioară perioadei prepandemice.Alternate :The financial performance of a commercial company is dependent on a multitude offactors, which can be grouped into external factors and internal factors. Through the conducted study, we tried to analyze the influence of external factors specific to the period of the COVID-19 pandemic, on the financial performance of some commercial companies in the field of manufacturing pharmaceutical products in Romania (Antibiotice) pharmaceutical preparations (Biofarm, Zentiva) ambulatory healthcare activity (Med Life). These commercial companies faced the conditions of the COVID-19 pandemic period, the measures taken in this regard, as well as the fierce competition from some international manufacturers (Sanofi, Sandoz Romania, Hoffmann la Roche, Pfizer, etc.). Thus, some commercial companies in the field of manufacturing pharmaceutical products have reduced their volume of activity and others have performed much higher than the pre-pandemic period.

14.
Conservation Science and Practice ; 5(2), 2023.
Article in English | ProQuest Central | ID: covidwho-2223292

ABSTRACT

Wildlife trade is a multibillion-dollar industry and concerns not only the exploitation of animals for their body parts but is also largely fueled by the demand for exotic pets. We document, in Japan, a recent phenomenon closely related to the pet trade and rapidly spreading in Asia: the display of exotic animals in a café/bar context. We surveyed 142 exotic animal cafés (EACs) by visiting their website and/or social media accounts. We recorded every available exotic animal species, their status based on the International Union for Conservation of Nature (IUCN) Red List of Threatened Species and Appendix according to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). We compared the CITES Appendix-listed species imported in Japan during 1975–2019 to the species present in EACs. Most EACs opened in major cities between 2015 and 2017 under the label "owl café.” We recorded 3793 individuals belonging to 419 different species in 137 EACs active in 2019. The most numerous exotic animals were birds (62% – owls 40%) but reptiles (21%), mammals (15%) and to a lesser extent, amphibians (2%) were also found. A total of 403 individuals belonged to 52 threatened species. The majority (60%) of the species identified were CITES-listed (Appendix I: 53 individuals, 9 species;Appendix II:2482 individuals, 235 species and Appendix III:16 individuals, 6 species). While most species present in EACs are mainly imported as "captive bred” in Japan, we found 30 species that were mainly imported as "wild-caught,” "ranched” or "farmed.” The increase of importations of owl species is concomitant with the openings of EACs, reflecting the demand for owls in Japan. We argue that these EACs promoted through social media: (1) might have consequences for biodiversity as they encourage the purchase of exotic animals and represent a pool of potentially invasive species with their pathogens;(2) present a risk of pathogen transmission due to frequent close interactions with consumers;and (3) raise serious concerns about animal welfare.

15.
Industrial Management & Data Systems ; 123(1):345-366, 2023.
Article in English | ProQuest Central | ID: covidwho-2223015

ABSTRACT

Purpose>There is ambiguity regarding whether coronavirus disease 2019 (COVID-19) is a boon or bane for the IT services industry. On the one hand, it has created opportunities, especially with the growth of collaborative technologies. On the other hand, many firms have reduced their IT budgets owing to the ongoing recession. This study explores how IT firms have assessed the risk of the pandemic in the early days and informed capital market participants. In addition, it examines the impact of such online disclosures on information asymmetry.Design/methodology/approach>The authors analysed annual reports of publicly listed firms in the USA filed on the Securities and Exchange Commission website in 2020 and examined whether the disclosure scenario of technology firms was different from that of the other industries. Moreover, the risk sentiment of COVID-19-related disclosures was assessed by employing text analytics. Information asymmetry was measured using the bid–ask spread.Findings>Overall, it was found that IT services firms were less likely to discuss the COVID-19 pandemic in their annual reports. Interestingly, it was observed that technology firms that chose to communicate about the pandemic had a lower incidence of words related to risks. Furthermore, communicating about COVID-19 in annual reports calms investors and improves the information asymmetry situation about the firm. Variation in the severity of the pandemic and the responses of state governments was controlled for by employing state-fixed effects in the empirical models.Originality/value>The authors inform the literature on corporate disclosures and technology and highlight the importance of effectively communicating about the pandemic.

16.
Journal of Accounting, Finance and Auditing Studies ; 9(1):154-171, 2023.
Article in English | ProQuest Central | ID: covidwho-2218094

ABSTRACT

Purpose: The purpose of this research is to analyze the effect of internal control and financial distress on earnings management and add the CEO's reputation as a moderating variable. The object of this study is to determine the companies that listed on Indonesia Stock Exchanges between 2019 and 2020. The research data were tested and analyzed using panel regression analysis on SmartPLS software. Methodology: The research sample is chosen using the purposive sampling technique. Data analysis for the study employed the SmartPLS program. This research used accrual earnings management to measure the earnings management, springate model to measure financial distress, internal control index to measure internal control and CEO's reputation index is used to measure CEO's reputation. Findings: The research results found that financial distress and internal control positively affect earnings management. In addition, this research results also found that a CEO's reputation can have a moderately significant and positive effect on the relationship between financial distress and earnings management. Originality/Value: This research finding is helpful for corporate governance in maximizing investment strategies. The consideration of the value of internal control is also a reference when investing. As such, it tends to assist company management in executing investment strategies to see the value of the CEO's reputation and internal controls. The novelty research provides new insight into how CEO's reputation moderates the relationship between financial distress and earning management.

17.
The International Journal of Environmental Sustainability ; 19(1):63-78, 2022.
Article in English | ProQuest Central | ID: covidwho-2204670

ABSTRACT

The purpose of this article is to examine water accountability in the Pre- and Post-COVID-19 periods and its relationship to the Sustainable Development Goals (SDGs) of nonfinancial companies in Indonesia. This study uses an exploratory approach and Global Report Initiative (GRI) Standards as a disclosure checklist with content analysis method. The sample used focuses on the nonfinancial sector listed on the Indonesia Stock Exchange (IDX) with 1,144 units of analysis consisting of 306 sustainability reports for the period 2017 to 2021 and 838 company annual reports from 2019 to 2021. According to the results of the analysis, the disclosure of Indonesia's GRI Standard 303 and 306 indicators is still deficient. These results also indicate that companies in the nonfinancial sector have not fully supported the SDGs, especially those related to SDG 6, which is associated with clean water and proper sanitation. Findings from this analysis can be used by the government to make and stipulate regulations related to water and waste as well as explain to companies more specifically as to what action must be taken with regard to waste and water management that are firmly in line with GRI indicators in order to assist companies promote sustainable water management practices that align with the SDGs. In addition, the COVID-19 pandemic situation has also indirectly forced companies to play a bigger role in increasing their contribution to society with respect to the environment, especially to water as it is an important resource for the common good.

18.
Economic and Social Development: Book of Proceedings ; : 110-118, 2022.
Article in English | ProQuest Central | ID: covidwho-2167680

ABSTRACT

Business frauds and losses caused by fraud led to corporate scandals and the collapse of some of the world's largest corporations such as Enron and Satyam, andfocused public attention on the problem offrauds and fraudulent financial reporting. The Association of Certified Fraud Examiners has been conducting global fraud research for years in order to familiarize the public with the main characteristics of business frauds and raise the level offraud awareness. A comprehensive survey on fraud in the Republic of Croatia was conductedfor the first time in 2021, and included 124 respondents from 16 different industrial sectors. The research related to frauds that occurred during 2021 and 2020, i.e. it covered the two years affected by the COVID-19 crisis. The research was conducted by the Association of Certified Fraud Examiners Croatia. This paper presents some of the main results of the research and provides a comparative presentation and analysis of trends in the Republic of Croatia with global trends in business frauds. According to the results presented by ACFE Croatia, total financial losses caused by business frauds amount to about HRK 165 million. Furthermore, according to estimates, about 13% of total annual income was lost due to fraud. The characteristics of frauds in the Republic of Croatia do not differ significantly from frauds on the global level, but certain specificities have been observed. The aim of this paper is to point out the basic characteristics and determinants of business frauds in the Republic of Croatia, to compare trends in the Republic of Croatia with the results of research at the global level, and to highlight the importance of anti-fraud controls and raising awareness about fraud at all levels of society. Keywords: business frauds, fraud detection, fraud prevention, anti-fraud controls

19.
Journal of Applied Research in Higher Education ; 14(4):1524-1535, 2022.
Article in English | ProQuest Central | ID: covidwho-2152383

ABSTRACT

Purpose>Teacher wellbeing is critical given its impact on students’ experience and achievement. This qualitative study provides insights into teacher wellbeing in Sri Lankan state universities. The study occurs during the coronavirus disease (COVID-19) pandemic, where institutions are stretched for resources and teachers sought better work–life balance while working from home.Design/methodology/approach>The study uses semi-structured interviews of teachers from four state universities in Sri Lanka to discover their strategies for managing teacher wellbeing and staying positive among negativities.Findings>It concludes that the strategies can be expounded to existing research and categorized under four overarching themes: Versatility and Devotion, Pillars of Support, Conformity over Individualism, and Avoidance and Detachment. Sri Lankan university teachers, like many of their global counterparts, believe in staying positive.Research limitations/implications>Like most qualitative research studies, if not all, this research studies the specific phenomenon of teacher wellbeing among university teachers in Sri Lanka. The findings, though supported, has its limitation to only public universities teachers thus cannot be generalized and may not apply to teacher wellbeing in private universities in Sri Lanka. Nevertheless, the application of the themes developed forms a valuable framework to support any future study of teacher wellbeing. The conceptual robustness of the findings will make this framework particularly useful for Sri Lanka and other South Asian countries.Practical implications>The findings will inform future studies on teacher wellbeing, particularly in other South Asian countries. This study may also be the impetus for starting a discourse on related policies in Sri Lanka.Social implications>Teacher wellbeing positively impacts teacher relations with peers and leadership, which has direct implications on student wellbeing. Happy teachers make happy students.Originality/value>The findings revealed eight strategies employed by Sri Lankan state university teachers. These strategies were framed under four overarching themes: Versatility and Devotion, Pillars of Support, Conformity over Individualism, and Avoidance and Detachment.

20.
International Journal of Research in Business and Social Science ; 11(8):113-127, 2022.
Article in English | ProQuest Central | ID: covidwho-2145907

ABSTRACT

Over the years, governments in Ghana have provided various stimulus packages for local entrepreneurs to rejuvenate and expand their businesses while setting up new companies. The question is, how talented are the youth in entrepreneurship? This paper sought to review the extant literature on the impact of skill acquisition on entrepreneurship development and progress in Ghana. The Systematic Literature Review (SLR) approach was used to search for relevant journal articles from Scopus, Emerald Insight, and Google Scholar search engines. The search criteria were limited to journal articles with the keywords "skill acquisition", "entrepreneurship," and entrepreneurship development" from 1970 to 2020. Using the SLR technique, a total of 45 articles were identified, and 21 were relevant to the research focus. The review identified that skill acquisition significantly influences entrepreneurship development. It is recommended that entrepreneurship skill acquisition should be integrated in the Ghanaian education system right from the elementary level. Again, tertiary institutions in Ghana should have entrepreneurial centers for practical sessions.

SELECTION OF CITATIONS
SEARCH DETAIL