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We study how consumer spending responds to digital payments, using the differential switch to digital payments across consumers induced by the sudden 2016 Indian Demonetization for identification. Digital payment use rose by 2.94 percentage points and monthly spending increased by 2.38% for an additional 10 percentage points in prior cash dependence. Spending remained elevated even when cash availability recovered. Robustness analyses show that the spending response is not driven by purchase substitution, income shocks, credit supply, or price changes. We provide causal evidence that digital payments increase consumer spending due to subdued endowment effects. [ABSTRACT FROM AUTHOR]

Because high‐status employees make disproportional contributions to firms, prior literature suggests that their departure would undermine various organizational outcomes. Building on recent literature, however, we suspect that a high‐status employee may have seized disproportional resources and credits from coworkers, thereby restricting them from performing, particularly when the work context is more independent and contested. As a result, the departure of a high‐status employee may bring staying coworkers more resources and incentives to perform, causing their performance to improve. To test this possibility, we examine the effect of high‐status analysts' departure on the individual performance of analysts who remain, using a sample of sell‐side analysts in Chinese financial brokerage firms. Employing a before‐and‐after treatment research design, we find evidence that after the departure of a high‐status analyst, the staying coworkers' individual performance is significantly improved. It is particularly so when they share greater industry overlap with the departing analyst. Our extensional analyses also investigate additional contingencies, which helps provide valuable hints about possible mechanisms. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Announcements of mergers very often discuss the immediate impact of the deal on the acquirer's earnings per share (EPS). We argue that the focus on EPS reflects the difficulty of evaluating and communicating deal synergy in mergers and acquisitions (M&A) practice and provide supporting evidence. We show that the acquirer's EPS focus affects how deals are structured, the premium that is paid, and the types of deals that are done. EPS-driven M&A decisions are also associated with costly distortions in the acquirer's financial and investment policies. [ABSTRACT FROM AUTHOR]

In response to a financial crisis, many organizations adjust their pay systems to reduce labor costs. In this research, we focus on the use of delayed pay (the postponement of employees' contractual compensation) and examine its effect on employee voluntary turnover outcomes. In a field study (Study 1) with data collected from the executive managers of 129 Chinese hotels experiencing a financial crisis caused by coronavirus disease 2019 (COVID‐19), we find a positive relationship between delayed pay and the voluntary turnover rate at the organizational level. In addition, this relationship becomes weaker when delayed pay consists of a larger proportion of pay‐for‐performance (PFP). We then conduct an experiment (Study 2) to extend our theoretical framework to the individual level, establish causality, and examine the underlying mechanism. The results show that the perceived negative instrumentality of stay (i.e., expected economic losses associated with staying in an organization) explains why individuals intend to leave organizations adopting delayed base pay but not delayed PFP. We further replicate these findings in a critical incident technique study (Study 3). We also discuss the theoretical and practical implications of these findings. [ABSTRACT FROM AUTHOR]

In the present article, we propose the concept of the HR function's relational activities and examine its influence on the firm's human capital resources (HCRs) and performance. Integrating insights from various streams of research in strategic human resource management (HRM) and strategic human capital, we develop a relational perspective of the HR function and propose the relational activities as the HR function's advisory and informative activities toward its internal stakeholders (i.e., line managers, employees, and senior managers) to help the stakeholders meet their goals and needs. In our framework, we theorize how the HR function's relational activities lead to superior firm performance by enhancing the firm's HCRs and identify the firm's strategic HR systems and human capital losses as factors that complement and necessitate the HR function's relational activities, respectively. Using a five‐wave, nationally representative panel dataset covering 1415 firm observations, we find robust support for our hypotheses: the HR function's relational activities were positively related to HCRs, which was more pronounced when coupled with high levels of strategic HR systems and human capital losses. The HCRs, in turn, transmitted the effects of the relational activities on the firm's subsequent operational and financial performance. Overall, these findings develop strategic HRM theory by contributing a more comprehensive conceptualization of the HR function's role in the strategic HRM process and by revealing its effects on firm performance along with key moderators. [ABSTRACT FROM AUTHOR]

Fierce market competition and consumers' environmental awareness prompt manufacturers to gain competitive advantages through low-carbon production. However, many firms stay away from low carbon because of financial constraints. Considering chain-to-chain competition, this paper constructs three financing strategic models. The impacts of market competition intensity and consumers' low-carbon preference on equilibrium decisions and corporate profits are analyzed. Then, comparative analysis is conducted to find the optimal financing strategy. Finally, numerical simulation is used for further analysis and robustness tests. It is indicated that under chain-to-chain competition, low-carbon production cannot improve the negative impact of increased competition intensity on corporate profits. Intense competition weakens the manufacturer's emission reduction efforts. Moreover, the manufacturer does not always benefit more from internal financing though the low-carbon level is high. When the probability of obtaining a bank loan exceeds the threshold, bank financing is superior to internal financing. An increased low-carbon investment cost coefficient will lower the threshold, which is counterintuitive. Since the preference interval for the downstream retailer to provide prepayments is larger than the interval for the low-carbon manufacturer to choose internal financing, both parties have the incentive to negotiate prepayments. Under internal financing, the wholesale price discount does not affect corporate profits. [ABSTRACT FROM AUTHOR]

Retirement planning strategies, decisions, and actions are linked to different phases of the life cycle, but late-in-life issues require complex decisions and actions that can easily be forgotten in planning. This article focuses on four main topics—health and longterm care; financial management; housing and transportation; and support systems— and provides information about resources to help in dealing with them. Advisors need to decide which decisions and actions they will help clients address. Retirement and retirement planning is certainly about money, but it is also about how clients will live their lives. [ABSTRACT FROM AUTHOR]

The purpose of this study was to determine the financial experiences of pre-service teachers in handling finances. The study used a qualitative design and focused on fourth-year BEED students at Holy Trinity College in General Santos City, Philippines. Ten participants were chosen by random sampling, and data were collected using a semi-structured interview guide. The data were then analyzed thematically. The study emphasized that pre-service teachers experiences in handling their finances are categorized into three major themes: Adjusted Habits, Proper Budgeting, and Part-Time Jobs. Pre-service teachers prepared for the future by prioritizing essentials and changing their habits. Pre-service teachers are generally known for their frugality and good financial management because it means overcoming the need to purchase the things you like, maintaining financial self-discipline can be difficult. Due to a lack of resources, teachers must be more imaginative and innovative in order to provide students with helpful instructional resources and alternative methods for delivering lessons that are effective. According to the recommendations, pre-service teachers have to get guidance and assistance with money management. Additionally, by training future pre-teachers and sharing their own experiences, experienced teachers should help pre-service and future educators. [ABSTRACT FROM AUTHOR]

Background: With advancements in perioperative care, joint replacement (JR) surgery is undergoing a transition from opacified in-patient institutions to nimble out-patient Ambulatory Surgical Centers (ASC). The goal of JR in ASC setting is safe patient discharge with subsequent rehabilitation without readmission. Multi-modal preoperative rehabilitation (MMPR) is a novel field of perioperative care, encompassing comprehensive parameters to ensure smooth transition from fitness for surgery to JR in outpatient setting. At present, there are no open-access schemes for selecting patients qualified for JR in the ASC setting. In this article, we propose an evidence-based, 10-point systematic evaluation of patients with target endpoints for MMPR to qualify patients for JR as an outpatient procedure. This checklist is a non-proprietary scheme serving as an initial framework for surgeons exploring surgery in the ASC setting. Body: We introduce factors for a prehabilitation scheme, called Checklist Outpatient-Joint Replacement (CO-JR) to qualify patients for outpatient JR surgery. These factors have been developed based on an extensive literature review and the significant experience of authors to incorporate variables that drive a successful outpatient JR procedure. The factors include patient education, psychiatric & cognitive ability, medical fitness, musculoskeletal capability, financial ability, transportation access, patient motivation, information technology (IT) capabilities, along with ability to recover independently at home postoperatively. The CO-JR scheme is under the process of validation at multiple institutions. We introduce this as a starting point for collaborative development of an open-access scheme for all surgeons to learn and adapt as needed for their respective global region. Conclusion: We established a non-proprietary 10-point CO-JR scheme, serving as a framework for surgeons to successfully select patients for JR surgery in the ASC setting. We encourage concomitant validation of this scheme globally. Our goal is to reach an international consensus on an open-access scheme, available for all surgeons to enrol patients for JR in the ASC setting, but modifiable to accommodate regional needs. [ABSTRACT FROM AUTHOR]

Background: Retaining midwives and registered nurses in the Obstetrics and Gynecology department/unit (OB/GYN) is not just a matter of organizational effectiveness and financial wellness. It's a crucial aspect of ensuring quality healthcare delivery. This study aimed to discuss the degree to which midwives and nurses in OB/GYN departments are structurally empowered, resilient, and committed to remaining at the organizations and to examine whether nurses' and midwives'sense of structural empowerment and resilience is a good predictor of their decision to stay with the organization. Methods: This study employed a unique convergent parallel mixed methods approach. The research was conducted in two distinct phases. The first phase involved a cross-sectional quantitative survey with a convenience sample of 200 midwives and nurses in OB/GYN departments. The second phase was a qualitative study utilizing semi-structured, open-ended interviews. Eighteen nurses and midwives, specifically chosen as the target population, were invited to participate in individual interviews. The data collection took place at three major hospitals in Saudi Arabia, starting in January 2023 and concluding in February 2023. Results: The study results revealed that structural empowerment and resilience were statistically significant predictors of the intent to stay in the organization (F = 35.216, p < 0.001), with 26.3% variation, the structural empowerment is higher predictor (β = 0.486, p < 0.000) to intent to stay if compared to resilience (β = 0.215, p < 0.008). Five major themes emerged from the narratives of the nurses and midwives: the nurturing of the physical and physiological, the development of the psychological, the managing finances, the restructuring of the organization, and the enrichment of the professional and occupational. Conclusion: The study's findings have significant implications for healthcare organizations. They highlight the importance of cultivating a culture of empowerment and resilience, which can serve as a powerful tool to encourage registered nurses and midwives to remain in their organizations. This insight empowers healthcare administrators, human resource managers, and obstetrics and gynecology professionals to take proactive steps toward improving retention rates. [ABSTRACT FROM AUTHOR]

Objectives: Financial strain has important consequences for patients, providers, and health care systems. However, there is currently no gold standard measure to screen for financial strain. This study compared the performance of 3 single-item screeners using a composite measure of financial strain as a "gold standard." Methods: We conducted a secondary analysis of unweighted data from a 2021 survey of Kaiser Permanente Northern California health plan members comparing the percentages of adults who experienced financial strain based on 3 general single-item screeners, a screener specific to medical and dental health care use, and a composite financial strain measure. The study sample was comprised of 2734 non-Medicaid insured adults who answered all financial strain questions. Kappa statistics evaluating agreement of the 3 general screeners with the composite measure were calculated for the sample overall, by age group, and within age group, by 4 levels of income and 4 racial/ethnic subgroups. Results: Among 947 adults aged 35 to 65, 30.7% had just enough money or not enough money to make ends meet, 23.3% had a somewhat hard or hard time paying for basics, 18.8% had trouble paying for ≥1 type of expense, 20.5% had delayed/used less medical/dental care, and 41.5% had experienced financial strain based on the composite measure. Among 1787 adults aged 66 to 85, the percentages who screened positive on these measures were 22.7%, 19.4%, 12.9%, 19.8%, and 34.4%, respectively. Across the sample, by income categories and racial/ethnic groups, the making ends meet screener identified higher percentages of adults experiencing financial strain and performed better when compared with the composite measure than the hard to pay for the very basics and trouble paying for expenses screeners. Overall, substantial decreases in the percentages of adults who screened positive on the financial strain measures were seen as level of income increased. Within income categories, middle-aged adults were more likely than older adults to have experienced financial strain based on the composite and general single-item screeners. Conclusions: As social risk screening becomes part of the standard of care, it will be important to assess how well different brief screeners for financial strain perform with diverse patient populations. [ABSTRACT FROM AUTHOR]

Background: As primary care is an important infrastructure for the entire health system, the employment structure choices of family physicians—whether to work in a managed care organization or be self-employed, can impact all effectiveness parameters of healthcare: quality, access, health equity, patients' experiences, and cost-effectiveness. The aim of this study is to assess the push and pull factors influencing family physicians' employment choices. Methods: This study employed a qualitative approach to explore the experiences of family physicians (FPs) who choose to work a self-employment practice. We conducted semi-structured interviews with twenty-seven self-employed FPs in Israel, selected through purposive and snowball sampling. The interviews were conducted via Zoom, recorded, and transcribed verbatim. Data analysis followed thematic analysis framework. The analysis yielded 10 themes, which were organized into two categories: pull and push factors. Results: Pull factors, i.e., factors that attract family physicians to become self-employed, included professional self-fulfillment, higher income, professional and business autonomy, working with secretaries according to one's personal choice, designing the space of the clinic, and flexibility in working hours. Push factors, i.e., factors that demotivated family physicians to work under managed care and pushed them to choose self-employment included low control over the work environment, workload, decreased professional and organizational autonomy, managerial pressures on quality measures, engagement in marketing activities, and tensions with non-medical staff in the Health Maintenance Organization. Conclusions: There are obvious implications of this work for Health Maintenance Organizations' policy makers. Balancing managerial pressure and tensions between family physicians and non-medical administration and ensuring suitable working conditions increased physicians' control over the work environment, and professional autonomy may decrease push factors and retain family physicians as Health Maintenance Organization-employed. Understanding pull factors may help to develop a strategy for maximizing cooperation with self-employed family physicians and reinforce physicians' linkage to the healthcare system's treatment objectives. [ABSTRACT FROM AUTHOR]

Elderly people are a vulnerable group in society with specific needs. They are at greater risk of various health problems, financial difficulties, and social isolation. Caring for the elderly benefits not only them but also the entire society. The dedication and care that nursing students demonstrate in their work are critical to meeting the complex challenges of keeping older patients healthy. Motivation is a fundamental element of human behavior and learning. It can be triggered by various factors such as personal goals, interests, aspirations, external stimuli, demands, and rewards. It is important for achieving success and accomplishing our tasks, as it provides energy, direction, and commitment to achieving the desired results. Deciding on a career path is extremely challenging in everyone's life, especially in the nursing profession, where one must choose between working with patients of different age groups and varying health problems and needs. The motivation and attitude of students in the nursing specialty play a key role in their successful realization in working with the elderly. Purpose of the study: To study and analyze the main reasons for the lack of motivation among students majoring in nursing to work with the elderly. [ABSTRACT FROM AUTHOR]

Although researchers have segmented the customer markets of many products and services, they seem to neglect to categorize that of older people's homes. In addition, they overlook a comparison of the intentions and affecting factors of the volitional customers and the nonvolitional customers' decision-makers. This study filled these gaps by qualitatively segmenting the older people's home customers market in Vietnam. The database was user-generated content, and the analysis method was inductive. The study identified six segments of potential and nonpotential customers: those who wanted or did not want to go to or send their parents to older people's homes and those who were flexible or fluctuating. The volitional customers and the decision-makers of the nonvolitional customers shared similar characteristics, such as financial and emotional independence or dependence and social norm resistance or conformation. Other factors, such as information intelligence and health conditions, were faint compared to these characteristics. Based on these observations, this study discussed some implications for expanding the existence and contribution of older people's homes more effectively. [ABSTRACT FROM AUTHOR]

This model separates the visit into two distinct parts with two distinct start times — one for the care team's pre-work and another for the patient-physician interaction. This model separates the visit into two distinct parts with two distinct start times — one for the care team's pre-work and another for the patient-physician interaction. [ABSTRACT FROM AUTHOR]

Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Poverty has long been indicated as a risk factor for child maltreatment. This review aims to synthesize the existing literature regarding the relationship between income-level poverty and child maltreatment in the United States. Of the 27 studies included, approximately 40% measured poverty using only income indicators, and 71% measured child maltreatment using administrative data. While the type of child maltreatment varied across studies, the associations generally revealed that higher income decreased the risk of child maltreatment, or families living in poverty had a higher risk of child maltreatment. The current study proposed several child welfare-related implications based on the findings. [ABSTRACT FROM AUTHOR]

Young fathers often view studying in HE positively, and perceive the benefits to include improving self-confidence, reconnecting with lost learning opportunities, building better career prospects, and becoming a better role model for their children. However, despite these perceived benefits, not all young fathers decide to study in HE. The financial burden of course fees are often prohibitive and some young fathers do not want to risk losing income or interrupting their existing careers. They face challenges such as knowing what HE opportunities are available and experience difficulties in navigating the application process. Others feel that they are not sufficiently qualified to study at a higher level. For those young fathers who do go on to study, they may also experience difficulties entering and sustaining their HE journey. Once enrolled, common challenges include the demands of childcare, financial pressures, and well-being concerns. To complicate matters, young fathers rarely seek out support from HE providers or other formal services. With the educational outcomes of young fathers being a cause for concern and due to the hidden nature of this group who are largely absent from statistics, this qualitative study draws attention to this under-researched area and guides future policy and practice. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management. Design/methodology/approach: In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method. Findings: In the analyses made, bibliometric analysis based on document review and including the subject of "Islamic financial management" in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on "Financial management" and 1,830 studies on "Islamic finance" have been identified. Although there is no data on "Financial Management", the subjects of "Islamic finance" and "Financial management" related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of "Islamic financial management" has not been formed in the literature. Practical implications: This study points to an important gap in the literature. The subjects of "Islamic finance" and "Financial management" have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of "Islamic financial management" can be made and this study is aimed to shed light on this virgin area. Originality/value: In the literature bibliometric analysis based on document review including the subject of "Islamic financial management" has not been used in any study. To the best of the author's knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed. [ABSTRACT FROM AUTHOR]

State government's role in monitoring local governments' fiscal distress gained importance after several local financial crises. Although many states have implemented state monitoring systems, the effectiveness of these systems has not been well understood. Using the case of the New York State, we conducted a regression discontinuity analysis to examine the effect of fiscal stress labeling on local governments. We find some evidence to support that fiscal stress labels lead local governments to improve their fund balance and cash positions. Specifically, school districts at the early stage of fiscal stress are more responsive to the labels than districts under more severe fiscal stress. [ABSTRACT FROM AUTHOR]

This investigation utilized the Midlife in the United States Survey (N = 3,258) to assess the relationships between sexual assault, sense of control, and financial stability. Age of first sexual assault and sexual assault revictimization were also considered in analyses of sexual assault survivors' data. Results revealed consistent associations between experiences of sexual assault and revictimization with lower financial stability and suggest that sense of control may be an indirect mechanism linking these variables. Findings have policy relevance and practical implications for practitioners. Restoring sexual assault victims' internal loci of control may promote more positive financial outcomes. [ABSTRACT FROM AUTHOR]

IMPACT: The article sheds light on the intricate trade-offs encountered by public managers when coping with competing priorities and navigating between social and financial sustainability. For public managers, the key takeaway lies in recognizing that achieving social–financial sustainability necessitates specific strategies, organizational structures, and tools in public organization. These elements must be integrated, for instance, into performance goals combining social–financial sustainability. As trade-offs are made in budgeting and financial management processes, participatory and collaborative approaches are essential for desired social–financial sustainability impacts. By identifying and highlighting these trade-offs, the article initiates a dialogue where various stakeholders—each with distinct roles, goals, and values—can converge. Sustainability is often studied as an environmental or economic issue with a strong focus on metrics. The social dimension has received little attention in public administration research, and even less is known about the social and financial sustainability nexus. This article provides empirical insights, illustrating that socially and financially sustainable local government requires deep understanding of the decision-making processes in financial management and budgeting with respect to how much to spend and on what. [ABSTRACT FROM AUTHOR]

Background. Paediatric patients in Australia experience lengthy wait times for Primary and Allied Healthcare Service (PAHCS) appointments. This results in a lack of satisfaction and adverse health outcomes. However, very few studies have explored wait times for appointments with PAHCSs in Australia. This study explored the length of wait time and associated barriers to timely access to paediatric PAHCSs in Australia. Methods. The scoping review followed PRISMA‐ScR guidelines for Preferred Reporting Items for Systematic Reviews and Meta‐Analyses. We comprehensively searched for relevant studies from five databases, including Scopus, Emcare, Medline (via Ovid), CINAHL, and Google Scholar in August 2023 without any time limitations. Studies that reported qualitative findings on the wait times and associated barriers to timely accessing to PAHCSs were selected in this scoping review. We performed a reflexive thematic analysis using NVivo software in this review. Results. A total of seven studies out of ninety‐one retrieved records were eligible to be included in this review. Studies show that Australian children, in general, had to wait more than one year for health assessments and interventions in PAHCSs. The long waiting times were perceived as frustrating and worrying by caregivers of children. Several overarching themes related to the barriers of timely accessing to paediatric PAHCSs in Australia were identified, such as strict appointment criteria for children, disparity between demand and provision, parental unawareness, and inadequate public funding in rural PAHCSs. Conclusion. Australian paediatric patients are severely burdened with long wait times for appointments with PAHCSs, primarily, due to the poor government initiatives in rural PAHCSs. This study suggested that the criteria for booking an appointment in PAHCSs need to be simplified. Besides, adequate public health funding and the provision of resources are required in rural PAHCSs. [ABSTRACT FROM AUTHOR]

Introduction: Self-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances. Ill-management may lead to inability to fulfill important financial obligations and making financial arrangements for the future. Here, we investigate the hypothesis that financial management is related to tax compliance. Methods: We use having an overview of expenses, making ends meet, occurrence of a business bank overdraft, and how long the business could survive without income, as indicators of financial management. Four measures of tax compliance, i.e., the OECDmeasure of tax compliance,measures taken by the tax administration, enforced tax compliance, and voluntary tax compliance, and two measures of social security, i.e., pension and disability arrangements, are included. We use survey data from a sample of 1,191 Dutch self-employed people without personnel, roughly equally divided between starters (=3 years in business) and non-starters (>3 years in business). Results: We found both significant direct and indirect effects of mental budgeting on tax compliance and social security arrangements, thus showing incomplete mediation effects of financial management. Discussion: The mediation effects of having an overview of expenses were relatively strong for the OECD and voluntary compliance measures, whereas the mediation effects of not making ends meet and bank overdrafts were relatively strong for measures taken by the tax administration and enforced compliance, thus indicating different financial management processes matching different motivations of tax compliance. [ABSTRACT FROM AUTHOR]

Purpose: The primary purpose of international aid is to promote economic and social development around the world. International aid plays an important role in Afghanistan's healthcare system. The purpose of this study is to investigate international aid management in Afghanistan's health sector from the perspectives of national and international managers in 2022 and to provide recommendations for the improvement. Design/methodology/approach: The study has a cross-sectional design. The study participants were chosen by random sampling. The sample size was determined based on Yaman's formula at 110. The data collection tool was the questionnaire provided by International Health Partnership and Related Initiatives. The data were analyzed in two descriptive (mean and percentage) and analytical formats. Independent t-test, Mann-Whitney, Kolmogorov-Smirnov tests and Variance analysis were used to examine the relationships between demographic variables and the scores of each dimension. Findings: The average scores given to different dimensions of aid management were as following: 1) the donners' support of the national health strategy: 48/68 ± 16.14 (49%), 2) the predictable financing: 50/23 ± 16.02 (50%), 3) foreign aid on budget: 55/39 ± 20.15 (55%), 4) strengthening public financial management system: 38/35 ± 19.06 (38%), 5) strengthening the supply and procurement system: 40.97 ± 19.55 (41%), 6) mutual accountability: 46.50 ± 19.26 (46%), 7) technical support and training: 50.24 ± 17.33 (50%), 8) civil society involvement: 35.24 ± 18.61(35%), 9) private sector participation: 36 ± 17.55 (36%), and in total the average score was 44.52 ± 13.27 (44%). The difference between the scores given by two groups of managers was not significant. No meaningful relationship was observed between the total score and any of the demographic variables, but there was a weak relationship between work and management experience and total score. The correlation coefficient showed a statistically significant relationship between the different dimensions of the questionnaire. To sum up, the performance in all dimensions of aid management hardly reached 50%. Donors' support for the national health strategy was not adequate. There were challenges in evidence-based decision-making, developing national health strategies, control and evaluation, the allocation of resources and use of procurement system. The priorities of donors and government were not always similar and mutual responsibility was lacking. Technical assistance and supporting multilateral cooperation are necessary. Originality/value: Most studies on foreign aid focused on its effects on economic growth, poverty and investment and not aid management processes. Without proper aid management, parts of resources are wasted and aims of aid programs cannot be achieved. This study investigates aid management in a developing country from the perspectives of two main stakeholders, international and national managers. Research limitations and implications: Data collection coincided with the change of government in Afghanistan. The situation might be different now. Still, this study provides areas for the improvement of aid management in the studied country. Future studies can build upon the findings of this research and conduct in-depth exploration of areas of aid effectiveness and designing detailed programs of improvement. Practical implications: Instructions of the Paris Declaration on Aid Effectiveness need to be followed. Particularly, civil society involvement and private sector participation should receive attention. A joint plan for improvement and collaboration of different stakeholders is needed. [ABSTRACT FROM AUTHOR]

Background: University students typically face acute financial pressure, which can adversely impact mental health, wellbeing, and academic outcomes. This scoping review of qualitative and quantitative studies aimed to identify distinct money-management behaviours, and psychological determinants, to inform future interventions. Methods: Two electronic databases were searched for observational studies focusing on money-management behaviours and their correlates (in quantitative studies) or reflections on experiences of such behaviours (qualitative studies). Of 789 unique papers identified, 12 papers, reporting 10 distinct studies (six quantitative, two qualitative, two mixed-methods), were entered into review. We inductively categorised all behaviours and psychological correlates, and narratively synthesised findings. Results: We documented 15 distinct money-management behaviours, which fitted five higher-order categories: budgeting, saving (i.e., building funds), spending, borrowing, and settling debts. Twenty-two distinct potential correlates were observed, which fitted six categories: personality characteristics, financial beliefs and knowledge, attitudes, affective responses, self-efficacy and control, and social influences. Financial beliefs and knowledge, attitudes, self-efficacy and control, and social support from parents and peers were generally associated with 'better' money management practices. Conclusion: Heterogeneity in behaviours and correlates studied precluded definitive conclusions. Future studies should more comprehensively adopt theories and concepts from behavioural science, to distinguish between different money-management behaviours, identify which behaviours have most impact on students, and establish which specific determinants are most related to which money-management behaviours. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Aim: The COVID-19 epidemic has caused risk and uncertainty. This study answers whether and how psychological distress and digital sports influence willingness to take the vaccine and precautionary savings. Subject and methods: We conducted a cross-sectional study with an online survey sample of 1016 Shanghai residents who live and work there and are aged between 16–60. All of them experienced the COVID-19 lockdown in Shanghai. We used logistic regressions to examine the relationships between the variables of interest. Results: Three findings were demonstrated. First, psychologically distressed individuals are less inclined to take the vaccine. Second, those engaged in fitness activities via digital media platforms are more willing to get vaccinated. Third, psychologically distressed individuals and digital video-based physical exercisers are more likely to precautionary save. Conclusions: This study contributes to the literature by documenting how people changed their life from the perspective of finance and health during the lockdown and providing practical implications. [ABSTRACT FROM AUTHOR]

This article analyzes digital transformation in public financial management in the digital era, focusing on challenges, strategies, and recommendations to address these changes. The method used in this research is descriptive qualitative with a historical research approach. Various strategies, such as the implementation of integrated financial information systems and e-procurement, have been developed to enhance efficiency and transparency in public financial management. However, challenges such as inadequate technological infrastructure, limited human resources, and cybersecurity risks remain key issues that need to be addressed. Recommendations for increasing investment in technological infrastructure, technical skills training, and cross-sector collaboration are suggested to ensure the successful digital transformation of public financial management in the future. It is hoped that these collective efforts will bring significant benefits in improving public financial governance, providing better services to the public, and promoting sustainable economic growth. [ABSTRACT FROM AUTHOR]

Background: The escalating conflict between the government and medical community, particularly the increase in medical school admissions by 2,000, has plunged Korea into a pressing healthcare crisis. This study delves into the heart of this dispute and proposes solutions to tackle critical issues in essential and regional healthcare. Current Concepts: Despite government assertions, the number of active physicians in Korea is increasing rapidly. With a similar physician-to-population ratio (2.65 per 1,000 inhabitants by 2022), Japan is reducing its number of medical school admissions. Korea is facing a severe shortage of essential medical fields crucial for public health, and significant regional healthcare disparities. These issues stem not from a lack of physicians, but from poor working conditions and inadequate payment systems of the National Health Insurance Services of Korea, leading to an inequitable medical ecosystem. It is crucial that policies affecting public health, such as increasing medical school admissions, are meticulously evaluated. This evaluation should consider future population projections, healthcare supply and demand systems, and financial aspects. Furthermore, any changes in medical policy should be grounded in scientific evidence and implemented in close collaboration with medical experts. Discussion and Conclusion: To effectively address imbalances in essential and regional healthcare, it is imperative to normalize the healthcare delivery system and foster an environment that motivates physicians to work voluntarily in these sectors. This change necessitates the implementation of supportive measures and financial strategies developed through extensive consultations with the medical community. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ is the property of Beni Suef University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Forensic Science & Technology is the property of Institute of Forensic Science, Ministry of Public Security and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Redesign of the Planning and Budgeting System (RSPP) is one of the government's efforts to realise effective and efficient planning and budgeting at the central and regional levels. The implementation of RSPP is expected to be able to answer problems in the planning and budgeting system, including the inconsistency of central and regional expenditure programs, differences in programs used in planning and budgeting documents, the formulation of program nomenclature and normative outcomes, and development performance information in planning and budgeting documents that are difficult for the public to understand. However, in its implementation, there are still problems faced by Ministries/Institutions so the Ministry of Finance together with the Ministry of National Development Planning/Bappenas need to periodically evaluate the formulation of RSPP in Ministries/Institutions through the Work Plan and Budget documents that have been issued. The process of improving the implementation of RSPP in Ministries/Institutions is followed by improving the guidelines and rules that oversee the implementation of RSPP in Indonesia. Several policies need to be taken to support the implementation of RSPP, namely the Logical Framework policy in the Formulation of Performance and Performance Indicators as well as the Synchronization of Planning and Budgeting Documents through the Integration of Planning and Budgeting Applications so that planning and budgeting documents become harmonious and easy to understand. For the implementation of RSPP to be effective and efficient, the Ministry of Finance together with the Ministry of National Development Planning/Bappenas need to periodically evaluate the performance information that has been prepared by the Ministries/Institutions by the Regulation on the Implementation of Planning and Budgeting System Redesign. [ABSTRACT FROM AUTHOR]

Thailand's Political Party Development Fund (PPDF) was created in 1998 to provide state subsidies to political parties. Primarily designed to reduce the influence of business conglomerates over parties by providing subvention from the state and to support their development by requiring them to establish local branches and recruit members, unintentionally it has also encouraged small and new parties to maximize their funding by creating inactive branches and registering fake members. In the wake of the 2014 military coup, the junta-appointed drafters of a new Constitution (promulgated in 2017) attempted to solve those problems through new regulations that allowed the state to control and limit parties' freedom over financial management. This article examines these new laws. It finds that they have failed to curb corrupt practices among small parties while creating new obstacles for parties when trying to abide by the onerous reporting and compliance requirements. Thus, the new regulations have not promoted party development and are counterproductive for established parties. [ABSTRACT FROM AUTHOR]

Laboratories need to take into consideration the specificity and imprecision of assays not only in verification, but also of quality assessment. This study investigates the composition of serum used in EQA materials by comparing material from a single and multiple donors (pooled material), across multiple methods, using creatinine as an example. Sixteen different serum matrices were distributed as 36 specimens through the UK NEQAS for Acute and Chronic Kidney Disease Scheme from March 2022 to March 2023. Male-only and female-only serum was used as single donations, pooled donations, unmanipulated or with added exogenous creatinine. Specimens were distributed to primarily UK participants (approximately n=500) for creatinine analysis. Data has been reviewed by method compared to the enzymatic creatinine method principle mean. From the 16 different matrices, only the enzymatic creatinine assay systems from Roche Cobas and Siemens Atellica met the minimum acceptable bias goal, from biological data, of 5.6 %, in all specimens. Pooled material showed less variation in bias across all methods. Since Laboratories invest a lot of time and money in quality management, they need to know the limitations of their assays so that they are not investigating 'apparent' EQA/IQC problems which are purely due to non-specific, imprecise assay, rather than an analytical issue in their laboratory. When large numbers of individual donations are combined, interferents are essentially diluted out. Therefore, if EQA material is of this type it will be very difficult to determine the actual assay's bias and variability. [ABSTRACT FROM AUTHOR]

Individuals who migrate from their home country face a variety of challenges while adapting to the culture in the United States. Immigrant communities are at a significantly higher risk for poor health outcomes; therefore, assessing healthcare treatment for diverse and resilient immigrant populations, including Hispanic/Latine communities, is crucial to preserving their health, culture, and spirit. A paucity of literature exists surrounding perceptions of well-being in immigrant, Hispanic/Latine adults managing chronic diseases. Past studies have shown a discrepancy between providers' and patients' perceptions of healthcare options for overall well-being. We aim to share varying perspectives found within our work geared towards improving the quality of life for Hispanic/Latine immigrants managing chronic disease, especially type 2 diabetes mellitus and hypertension. The primary objective of this article is to strengthen the understanding of intersections between social, physical, financial, and spiritual health within an (im)migrant Hispanic/Latine community using semi-structured ethnographic interviews. These interviews have highlighted community resilience, demonstrating that individuals can adapt to major life transitions while maintaining balance across dimensions of health. This knowledge could be implemented by actively listening to patient concerns regarding their health dimensions to improve individualized and patient-centric care. [ABSTRACT FROM AUTHOR]

Prior research has shown a moderately positive association between financially focused self-concept and disordered gambling. Because most prior research was cross-sectional, it is unclear whether financially focused self-concept contributes to the onset and maintenance of disordered gambling whether a financially focused self-concept is a consequence of disordered gambling, or both. Thus, we addressed this gap in knowledge by examining the temporal association between financially focused self-concept and disordered gambling symptoms. Two longitudinal studies were conducted, involving participants who gamble. Study 1 included 308 university students and Study 2 included 2,008 community members. They completed the Financially Focused Self-Concept Scale (FFS) and the Problem Gambling Severity Index (PGSI) at two separate measurement occasions, spaced approximately 6–7 months apart. Preliminary analyses confirmed that the FFS and PGSI each had strict or at least partial temporal measurement invariance in both studies. As expected, in Studies 1 and 2, participants with higher (relative to lower) initial financial focus had more disordered gambling symptoms 6-7 months later. Conversely, in Studies 1 and 2, participants with more (relative to less) severe initial disordered gambling symptoms increased their financial focus 6-7 months later. The magnitude of the effects was moderate in size. Findings suggest that the temporal relation between financially focused self-concept and disordered gambling is bidirectional. Findings are discussed in terms of implications for prevention and treatment interventions as well as for the FFS and PGSI psychometric literatures. [ABSTRACT FROM AUTHOR]

Effects of climate change and especially the associated climate variability require farmers to adjust to increasing frequencies of extreme events. In the agriculturally highly productive Romanian Plain, the frequency, intensity, and duration of heatwaves and drought have increased over the past 20 years. Although recent surveys revealed farmers' awareness of climate change and enumerated a number of farm adaptation measures in the Romanian context, a systems approach to adaptation that allows conclusions on farm vulnerability and adaptive capacity is missing. Here, we use archetypal analysis to elucidate and characterize for the first time the types of adaptation responses of arable farmers in southern Romania. We conducted semi-structured interviews with 30 farmers managing 51,500 ha located across the southern lowlands of Romania, selected for their diversity of management approaches. Farmers were asked about experienced climatic disturbances, crop production losses during the most extreme events over the past 5–10 years, and the adaptation measures they implemented over that period of time. In addition, structural characteristics of the farm were recorded. The adaptation measures were classified and mapped on the efficiency, substitution, and redesign gradient used to classify sustainability stages. Results revealed three archetypes of adaptation, consisting of measures at field and farm level ranging from predominantly efficiency-enhancing ones (e.g., crop choice and management and risk insurance) to complete farm redesign involving agrotechnical and financial management changes. Structural farm characteristics did not explain differences between farms in their association with one of the archetypes. Our approach and results show for the first time both the need for strengthening farmer-level support in one of Europe's key food production areas and the lessons that can be drawn from the outlier adaptation examples. Current European and national policies offer opportunities for farmer organizations in Romania to make these conclusions actionable. [ABSTRACT FROM AUTHOR]

This study addresses recent calls for more research on the potential intervening role exerted by certain individual variables in the relationship between performance feedback and performance. Specifically, this study selects medical managers' sense of managerial self-efficacy as a potential mediational variable in the feedback–performance relationship. A mediational model examining how the effect of performance feedback on medical managers' budgetary performance is influenced by their sense of managerial self-efficacy was established based on survey data from 60 medical managers working in a hospital. Data analysis was conducted using the partial least squares technique, and the results confirmed the hypothesised relationships. Specifically, performance feedback was positively associated with managerial self-efficacy, and managerial self-efficacy exerted a positive influence on medical managers' budgetary performance. Further, performance feedback was determined not to be directly associated with budgetary performance; however, a full mediating effect of managerial self-efficacy was found. These findings make several contributions to the literature and can help healthcare managers have a better understanding of the consequences and importance of the technical features of performance feedback reports. [ABSTRACT FROM AUTHOR]

This study aimed to determine which instrumental activities of daily living (IADL) are associated with health deterioration from the "support level" to the "care level" among users of the long-term care insurance system in Japan. From April 2017 to March 2020, we conducted a retrospective follow-up survey on 178 Japanese community-dwelling older adults (64 men, 114 women) newly certified as support level. Independent variable was 8 IADL items and the outcome defined as the "support level maintenance time." Cox models were used to assess the risk of health deterioration, with adjustments for age group, family composition, dementia status, and frailty status by gender. Dependence on 5 items, "laundry" (hazard ratio [HR] =2.5; 95% confidence interval [CI]: 1.1-5.8), "cooking" (HR = 3.7; 95% CI: 1.1-12.2), "telephone use" (HR = 2.4; 95% CI: 1.2-4.7), "financial management" (HR = 2.5; 95% CI: 1.2-5.0), and "medication management" (HR = 2.4; 95% CI: 1.2-4.8), was independently associated with a worse outcome among men, whereas dependence on "financial management" (HR = 2.6; 95% CI: 1.5-4.7) and "medication management" (HR = 2.0; 95% CI: 1.1-3.5) was independently associated with a worse outcome among women. These findings suggest that difficulties in "financial management" and "medication management" are common factors associated with health deterioration from the support to the care level among both genders. An association with household tasks was also seen among men, indicating that a paradigm shift is needed to increase the participation of men in household tasks. [ABSTRACT FROM AUTHOR]

This study aims to explore the financial status of Medicaid Home Care Aides (HCAs) working in Washington State (WA). This study importantly covers both economic and psychological components of financial insecurity, a comprehensive approach that may help advance policy development for HCAs' financial security. An online survey was conducted from April to May 2019 among employed WA HCAs. The descriptive analyses were conducted using Stata. About two-thirds earned less than $30,000 annually (62%) from all their jobs combined, including non-caregiving work. Over 1 in 4 reported having over $40 k in long-term debt (28%). More than 3 in 4 reported they could only cover housing and basic living expenses using savings for less than 2 months (76%), showing likely unreadiness for sudden financial shocks (financial vulnerability). Nearly 3 in 4 HCAs (73%) experienced at least one material hardship that include housing hardship, utilities hardship, medical hardship, and food insecurity. One in 4 expressed their financial stress was severe. More WA HCAs experienced material hardships (73%) than U.S. low-income families (64.2%). In 2021, the median annual wage for WA HCAs was about 20% higher than the national one; however, their wages still remain below the living wage. In conclusion, although WA HCAs' wages are comparable to national averages, they still experience financial vulnerability and material hardships. Therefore, achieving living wages is necessary for WA HCAs. [ABSTRACT FROM AUTHOR]

Farmer producer organisations (FPOs) in India were introduced as farmer's cooperative society with the prime objective of enhancing the profitability and productivity of small and marginal farmers by cooperative action. The most crucial element which determines the establishment and success of the farmer producer companies (FPCs) is financial support. Thus, the government is providing direct funding in the form of various grants such as start-up grants, equity grants, mezzanine capital assistance, seed/pulse processing unit and so on. Despite getting huge credit support from the government in the form of various incentives, many companies are struggling and failing to sustain themselves in the long run. The present study evaluated the credit performance of FPCs in Tamil Nadu based on four financial ratio indicators named growth ability, profitability, debt ability/solvency and indicators of per share. The study result indicates that most of the companies fall under the average to low average performance category which highlights the inefficiency in the financial management of study FPCs. Comparatively FPCs' credit performance was found to be increasing. The results of the analysis shed light on the importance of credit management which is possible through capacity-building training and regular monitoring and guidance for the FPCs in credit handling. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Community Service & Empowerment is the property of Journal of Community Service & Empowerment and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Working capital management is critical because it affects a company's profitability, liquidity, and investment decisions, all of which have an impact on financial performance. As a result, effective and efficient working capital management is an essential component for commercial and service businesses. Given the importance of the commercial and services industries to the Kenyan economy, the goal of this research was to investigate the impact of working capital management on the financial performance of these firms, particularly those listed on the Nairobi Securities Exchange (NSE), from 2003 to 2022. Working capital management was measured using the average age of inventory, average collection period, average payment period, and cash conversion cycle, whereas financial performance was measured using return on asset, return on equity, and net operating profit margin. Using panel regression analysis, the results showed that the average inventory age, average collection period, average payment period, and cash conversion cycle were all negatively related to financial performance for NSE-listed commercial and service firms. Based on the findings, it is recommended that Kenyan commercial and service firms adopt prudent optimal working capital management practices to improve firm financial performance and maximize shareholder wealth. [ABSTRACT FROM AUTHOR]

This study identified custodial grandparents' perception of sources of stress that may affect their health and better understand their needs. Findings from this qualitative study are based on thematic analysis of interviews with 10 custodial grandparents. The following themes emerged: 1) grandparents' stress from perceived lack of readiness to care for grandchildren; 2) need for effective communication between and among family members; 3) sufficiency of financial and legal resources; 4) access to community resources, and 5) raising grandchildren reenergizes and revitalizes grandparents' physical and mental health. These findings provide insight into the stressful aspects of the role of raising grandchildren. Understanding stressors affecting custodial grandparents and their grandchildren will help school nurses, social workers, teachers, school administrators and other professionals collaborate to address their challenges. [ABSTRACT FROM AUTHOR]

Managing school finances by school governing bodies (SGBs) in South African secondary schools has proven to be a challenge that has several negative consequences for education, infrastructure, and other resources. The purpose of this article was to assess the efficiency of financial management systems (FMSs) in selected schools in the Amathole West education district. A case study design and qualitative approach were employed in the study. Purposive sampling was used to select SGB members from 2 schools in the district. The research participants were interviewed using face-to-face and telephonic interviews. We found that while there is understanding and alignment of financial systems by SGBs, insufficient or limited financial resources, inconsistencies in dealing with financial management matters, and government deposit allocation delays, SGBs' level of education and bank operations pose challenges and lead to the misalignment of school operations. Based on the study, we suggest that SGBs adopt strategies to enhance the financial management of schools, namely monitoring and evaluation, the appointment of qualified SGB members, increased training, a stipend system for SGBs and timeous deposit of funds to schools. [ABSTRACT FROM AUTHOR]