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Determining the EBITDA margin allows us to demonstrate the sustainability of the company in a more precise way, and businesses that include a significant part of depreciation costs for machinery and other long-term assets in their primary costs can think about financial sustainability. The research is represented by analysis of the influence of the degree of indebtedness and the intensity of capital on the financial indicator EBITDA margin, study carried out on retail companies in Romania. After the analysis, it was found that between the capital intensity rate, the debt level and the EBITDA margin, analysis carried out on a panel data set over a period of 10 years.

One of the common problems faced by MSMEs is ineffective and efficient financial management. Many MSME owners experience obstacles in budgeting, monitoring cash flow, and controlling expenses. As a result, the sustainability and growth of MSMEs are hampered and may even fail. Therefore, efforts are needed to improve the understanding and financial management skills of MSMEs to support sustainable business growth. To overcome this problem, literacy on MSME financial management was held which was followed by MSMEs in Mukim Singkir Village, Yan Kedah. This activity is a community service cooperation between Universitas Islam Riau and University Utara Malaysia. The methods used are exposure to literacy materials, simple practice, and case discussion. The results obtained were an increase in participants' understanding and skills related to financial management which included: Financial recording, budgeting, cash flow monitoring, accounts payable and receivable management, financial analysis, and cost and expenditure control.

What is the Digital Operational Resilience Act (DORA)? The https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=COM:2020:595:FIN&rid=1 is designed to “consolidate and upgrade ICT [information and communications technology] risk requirements” across the financial entities to ensure all [...]

Inspired by the sociology of Zelizer, this article lays out a framework of analysis that sheds light on money management as a cornerstone of the social organization of care. First, it lays out the features of the money management of care and caretaking practices to reveal a cyclical process in which the money side of care is rendered invisible and naturalized. It then turns to the question of debt, a key aspect of money management, and its reinforcement of gender inequalities during the care crisis associated with COVID‐19. The findings are drawn from a qualitative survey of low‐income households conducted in Argentina in 2021 [ABSTRACT FROM AUTHOR]

This study examines the effects of religiosity and Islamic financial literacy on Muslims' financial behavior and well-being. Additionally, it investigates the impact of sociodemographic variables on the centrality of religiosity, financial literacy, financial management behavior, and the well-being of Muslim consumers. This research integrates perspectives from Rational Choice Theory, the Rational Choice Theory of Religion, and Behavioral Finance to illuminate the mechanisms behind these relationships. Data were collected through a non-probability sampling method from 1141 Muslim individuals aged between 18 and 65 living in Indonesia. The results indicate that the centrality of religion in the lives of Muslim consumers and Islamic financial literacy significantly affects their financial management behavior and financial well-being. However, the empirical evidence suggests a more substantial effect of Islamic financial literacy than religiosity on both dependent variables. [ABSTRACT FROM AUTHOR]

Purpose This study aimed to compare the impact of an electronic health record (EHR)–integrated perpetual inventory management system (EIMS) versus a traditional inventory management system (TIMS) on inventory accuracy, visibility, and turnover in a large academic tertiary hospital. Methods The quasi-experimental study was conducted over 12 months (a 6-month preimplementation period and a 6-month postimplementation period, with an 11-month washout period) at Houston Methodist Hospital. The EIMS was implemented following the use of a TIMS. A total of 114 matched inventory items from both systems were identified and compared. The primary outcome was inventory accuracy, calculated as cycle count accuracy. The secondary outcomes were inventory visibility and monthly inventory turnover rate. Results Analysis demonstrated a 6.02% absolute increase in inventory accuracy (P < 0.001) with use of the EIMS versus the TIMS. After adjusting for inflation, there was an increase in the captured cost of goods sold from $4.16 million to $5.16 million. The monthly inventory value, adjusted for inflation in the prices of studied inventory items, increased from $2.05 million to $2.33 million. The monthly inventory turnover rate increased from 2.03 to 2.23 turns per month (P = 0.305) when comparing data for the pre- and postimplementation periods. Inventory visibility increased from 133 inventory items to 264 inventory items after EIMS implementation, indicating a 98% visibility increase compared to preimplementation levels. Conclusion This study found that implementing an EIMS significantly increased pharmacy inventory accuracy and inventory visibility, which are essential for optimizing patient care and pharmacy financial management. [ABSTRACT FROM AUTHOR]

The study determined the journalistic writing competence and management skills of school paper advisers in in Eastern Visayas. This study employed mixed method design using survey questionnaires, journalistic competence test, and interviews. A total of thirty-six school paper advisers were chosen purposively. The findings of the study showed the level of the different journalistic writing competencies of school paper advisers ranged from not competent to slightly competent and moderately competent in writing news. It is concluded that most school paper advisers need more trainings in campus journalism. In terms of management skills, the campus advisers declared that they are highly competent in the technical aspect of management and moderately high competent in financial and physical management. In general, the overall correlations on the school paper advisers' profile and their level of competence in journalistic writing showed a no significant relationship. Moreover, the perceived problems of the advisers were insufficient funds, staff writers' poor language proficiency, lack of parents' support, absence of publication office and inadequate training for campus journalism. Based on the results of the study, it is highly recommended to follow the suggested intervention program proposed in the study. [ABSTRACT FROM AUTHOR]

Young people leaving state care often experience hardship in many areas of their life. At a population level, their outcomes in early adulthood are poorer compared to general populations. Effective preparation for leaving care and post-care support systems is vital to improving outcomes. Individual and systemic support for young people to acquire Independent Living Skills (ILS) in the following eight ILS domains have been identified: Financial Management, Knowledge of Accessing Available Supports, Managing Housing, Education Planning, Job Seeking, Health Risk Management, Domestic and Self-help Task, and Managing Relationships. This systematic review aims to identify, summarise, and appraise longitudinal studies that address ILS across these ILS domains to understand better how outcomes could be improved. Seven databases (CINAHL, Embase, ProQuest, PsychINFO, PubMed, Scopus, and Web of Science) were searched on 20th July 2023. In total, twenty-seven studies published between 1994 and 2022 from various countries met the eligibility criteria. The included studies reported on 2–4 waves and adopted different methodological approaches. Study quality was scored using Qualsyst. Study characteristics and details of the interventions are presented in tables. Studies cover overlapping ILS domains, which are mapped in a matrix. Results revealed that nearly three-quarters (74% or 20 out of 27) of studies explored four or fewer of the eight ILS domains. The most frequent ILS domain covered was 'Knowledge of Accessing Available Supports' (19/27 studies). The main conclusion considers the concept of independence as a misnomer, with ILS covering multiple, intersecting, and interdependent domains, which ultimately help and hinder one another. Further research is required to adopt a more comprehensive approach encompassing all the domains to better inform policy, programs, and practice. A limitation is that a meta-analysis was not conducted for this review. This study registered a 'Protocol' with OSF Registries (DOI: 10.17605/OSF.IO/MJ3ZX) on June 5th, 2022. [ABSTRACT FROM AUTHOR]

Background: The COVID-19 pandemic has affected all aspects of human life and society and has damaged the global economy. Health systems and hospitals were not exempted from this situation. The performance of hospitals during the COVID-19 pandemic was affected by policies related to the pandemic and other factors. This study aimed to investigate hospital performance indicators such as admissions and revenue. Methods: The medical records of patients with selected orthopedic and general surgical diseases were studied in two government hospitals in the capital city of Urmia in the second quarter of 2019, with the same period in 2020. Data were extracted based on the number of medical records, including length of stay, hospitalization type, sex, age, insurance, number of deaths, and readmissions from the medical records department. Payment amounts were collected from the revenue department and Hospital Information System. Two performance indicators, two result indicators, and two control indicators were used. Mean disease-specific revenue, total revenue, length of stay, and bed occupancy rate were calculated for both periods. Data were analyzed using SPSS (version 16) and the Mann-Whitney statistical test. Results: 2140 cases were studied in the two disease groups. An increase was observed in the number of hospitalizations and average length of stay during the pandemic. The mean disease-specific revenue in the quarter of 2020 was higher than in 2019. However, total revenue decreased, and the difference in the mean of total revenue was significant for the two years (P = 0.00) in teaching center. The number of readmissions remained unchanged throughout in the pandemic. The number of deaths due to general surgery diseases in 2020 compared to the same period in 2019 was associated with a relative increase. Conclusions: The COVID-19 pandemic increased the slope of health care costs. The analysis of the studied variables as performance, result, and control indicators showed that hospitalization rate, bed occupancy rate, and total revenue followed a similar and decreasing pattern in the selected hospitals during the COVID-19 pandemic. Hospitals should adopt appropriate strategies so that, in conditions identical to the COVID-19 pandemic, their performance is accompanied by proper management of resources, efficiency, and minimal reduction in revenue. [ABSTRACT FROM AUTHOR]

Introduction: Rabies and snakebite envenoming are two zoonotic neglected tropical diseases (NTDs) transmitted to humans by animal bites, causing each year around 179,000 deaths and are most prevalent in Asia and Africa. Improving geographical accessibility to treatment is crucial in reducing the time from bite to treatment. This mini review aims to identify and synthesize recent studies on the consequences of distance and travel time on the victims of these diseases in African countries, in order to discuss potential joint approaches for health system strengthening targeting both diseases. Methods: A literature review was conducted separately for each disease using Pubmed, Google Scholar, and snowball searching. Eligible studies, published between 2017 and 2022, had to discuss any aspect linked to geographical accessibility to treatments for either disease in Africa. Results: Twenty-two articles (8 on snakebite and 14 on rabies) were eligible for data extraction. No study targeted both diseases. Identified consequences of low accessibility to treatment were classified into 6 categories: (1) Delay to treatment; (2) Outcome; (3) Financial impacts; (4) Under-reporting; (5) Compliance to treatment, and (6) Visits to traditional healers. Discussion and conclusion: Geographical access to treatment significantly influences the burden of rabies and snakebite in Africa. In line with WHO's call for integrating approaches among NTDs, there are opportunities to model disease hotspots, assess population coverage, and optimize geographic access to care for both diseases, possibly jointly. This could enhance the management of these NTDs and contribute to achieving the global snakebite and rabies roadmaps by 2030. [ABSTRACT FROM AUTHOR]

This article examines the transformation of public employee pension investment in the United States, from investing public funds in public infrastructure before the 1950s, to investing public funds in private securities in the years after. Three factors drove this change. First, motivated financial professionals convinced states to adopt the "prudent man rule," a legal investment standard that emphasized professional management and maximum financial returns. Second, declining bond yields during World War II led public pension managers to reconceptualize the political goals of pension investment, from balancing retiree returns against low-cost public infrastructure, to maximizing employee benefits by achieving maximum returns in financial markets. Third, public officials hired private asset managers to undertake new investment strategies. These professionals then used their influence to pursue further pension liberalization. Ultimately, US financialization was not a break, but a continuous process through which government officials intentionally used financial markets to enhance public social provision. [ABSTRACT FROM AUTHOR]

This paper sets two questions. (a) What changes has the pandemic engendered? (b) How should the government connect these changes to efficient administration?. Three changes can be delineated. (a) The Special Law established a prefectural-centered management. (b) Substantial power was assigned to the governors. (c) The effectiveness of inter-prefectural cooperation is reflected. The governments face the challenges: (a) demand for strengthening public health administration, (b) difficult complex financial management, and (c) regional disparities. The governments are trying to overcome these challenges. This paper focuses on (a) the enrichment of medical welfare personnel and (b) living shift and local revitalization. [ABSTRACT FROM AUTHOR]

Given varied insurance acceptances and differing pay between insurances, our objective was to examine the number of California physicians enrolled in Medicare and Medicaid (Medi-Cal), stratified by specialty and graduation year. Medi-Cal and Medicare providers were extracted from publicly available databases (Centers for Medicare & Medicaid Services and California Health and Human Services) and were subsequently merged into one dataset using National Provider Identifier. From there, we stratified physicians by specialty and graduation year. We found that emergency medicine, radiology, pathology, anesthesiology, general surgery, and internal medicine had the highest percent of Medi-Cal-accepting physicians, whereas dermatology, psychiatry, physical medicine & rehabilitation, and plastic & reconstructive surgery physicians had the lowest. There also appears to be an inverse relationship between acceptance of Medi-Cal and earlier year of graduation (P < 0.05). This study demonstrated striking variability in Medi-Cal acceptance based upon physician years in practice and specialty. Older, experienced physicians, as well as physicians of certain specialties, are less likely to accept Medi-Cal. [ABSTRACT FROM AUTHOR]

Due to processes of financialisation, financial parties increasingly penetrate the healthcare domain and determine under which conditions care is delivered. Their influence becomes especially visible when healthcare organisations face financial distress. By zooming‐in on two of such cases, we come to know more about the considerations, motives and actions of financial parties in healthcare. In this research, we were able to examine the social dynamics between healthcare executives, banks and health insurers involved in a Dutch hospital and mental healthcare organisation on the verge of bankruptcy. Informed by interviews, document analysis and translation theory, we reconstructed the motives and strategies of executives, banks and health insurers and show how they play a crucial role in decision‐making processes surrounding the survival or downfall of healthcare organisations. While parties are bound by legislation and company procedures, the outcome of financial distress can still be influenced. Much depends on how executives are perceived by financial stakeholders and how they deal with threats of destabilisation of the network. We further draw attention to the consequences of financialisation processes on the practices of healthcare organisations in financial distress. [ABSTRACT FROM AUTHOR]

Background: The creation of breast cancer practice guidelines requires proper management of financial relationships with drug companies, as they can introduce conflicts of interest (COIs) among guideline authors. However, little is known about the specific landscape and fraction of financial interactions between the authors of the Japanese Breast Cancer Society Clinical Practice Guidelines for Breast Cancer, edition 2022 (JBCS2022) and drug companies. Methods: Using payment data publicly disclosed by major drug companies in Japan, this study analysed the personal payments made to the authors of JBCS2022 between 2016 and 2020. We performed descriptive analyses on the payment data. Results: Of the 149 JBCS2022 authors, 115 (77.2%) received at least one personal payment totaling $3 828 455 from drug companies between 2016 and 2020. The average and median payment amounts per author were $25 772 (standard deviation: $58 197) and $2761 (interquartile range: $322‒$15 828), respectively. The total annual payments per JBCS2022 authors between 2016 and 2019 increased from $588 054 in 2016 to $967 802 in 2019. The JBCS2022 chairperson and vice‐chairperson received $246 936 (fourth highest) and $216 744 (fifth highest) over the 5 years. More than 60% of personal payments to the JBCS2022 authors were not declared by the authors as they were below the declaration threshold set by the Japanese Breast Cancer Society. However, nine authors undeclared personal payments summing $594 615 even though these payments were higher than the thresholds. Conclusion: This study demonstrated that the majority of the breast cancer guideline authors received personal payments from drug companies in Japan. Furthermore, the majority of payments were not declared because of the less transparent COI policy. [ABSTRACT FROM AUTHOR]

We provide updated results about the link between student loan debt and emergency savings with financial stress, and after conditioning for differences in social and personal resources. We use the stress process model framework and data from the 2020 Study on Collegiate Financial Wellness (N = 25,310) to estimate ordered probit regression models. The 2020 data confirm that students report higher levels of stress if they hold more loan debt and have lower emergency savings. Students with higher levels of financial socialization and financial self‐efficacy experience less financial stress and experience more stress when they report both positive and negative financial management behaviors. Among student‐borrowers, the role of social and personal resources is weakened. The data confirm ongoing financial stress among college students and points to the important role of financial socialization through parents and financial skill in students' ability to cope with financial stress. [ABSTRACT FROM AUTHOR]

The pandemic has impeded Austrian NPHSOs on multiple levels: service delivery, income streams, costs, and human resources. To analyze the consequences, we tackle two questions: How has the neo-corporatist welfare-partnership between the government and NPHSOs passed this stress-test? What are the potential effects on the overall composition of the sector? Theoretically, we draw on social origins theory to explain the welfare-partnership in Vienna. Empirically, we analyze online-survey-data and interviews with NPHSO-executives from 2021. The results indicate that Vienna's welfare-partnership has passed this stress-test successfully, but overall in favor of large NPHSOs, thus forwarding concentration in the sector. [ABSTRACT FROM AUTHOR]

A high-performing medical writing team begins and ends with talented writers, editors, and leaders who understand their mission and their business. A panel of writers comprising the authors convened virtually on October 28, 2021, at the American Medical Writers Association national conference to discuss this topic. The topics of value proposition and business models; communication, leadership, and corporate responsibility; and financial acumen are reprised in this 3-part series. The series also includes thoughts from the authors looking to the future of the business of medical writing, including what we can do in the medical writing community to introduce these topics earlier in the medical writing career path. This Part 3 manuscript focuses on financial acumen. [ABSTRACT FROM AUTHOR]

Investing in the preparation of middle-aged individuals for healthy old age can empower them to surmount the challenges aging. This study was conducted to create and assess the reliability and validity of a scale designed to measure the readiness of middle-aged individuals for healthy aging, referred to as the Middle-Age Preparation Scale for Healthy Aging (MPHA). The research employed a mixed sequential exploratory design. During the qualitative phase, items for the questionnaire were generated by reviewing existing literature and conducting interviews with participants. Subsequently, in the quantitative phase, the psychometric properties of the questionnaire were evaluated by analyzing its face validity, content validity, construct validity, internal consistency, and stability. The reliability and validity of the MPHA were tested with a sample of 440 middle-aged individuals in Tehran, Iran, in 2020. The statistical analyses performed included exploratory factor analysis, measures of internal consistency, and test-retest reliability. Initially, the item pool contained 80 items, which was narrowed down to 44 items during the face and content validation phase. The structural validity assessment resulted in a final 33-item scale, encompassing five factors associated with preparation for healthy aging: financial preparation, maintenance and promotion of physical and mental health, psychological preparation, sustaining communication, and planning productive leisure time. These factors explained 60.37% of the total variance. The Cronbach's alpha coefficient for the overall MPHA was 0.90, and ranged from 0.79 to 0.91 for the five subscales. The MPHA exhibited satisfactory validity and reliability for assessing preparation for healthy aging in the Iranian context. [ABSTRACT FROM AUTHOR]

This study used a longitudinal probability sample survey, Understanding Society: Covid‐19, to examine trajectories in adolescents' mental health, via the Strengths and Difficulties Questionnaire, at three timepoints during Covid‐19 with a particular emphasis on vulnerable groups (i.e., young carers, adolescent girls, BAME—Black, Asian and minority ethnic, and adolescents in financially strained households). Generally, self‐reports of emotional and total difficulties remained stable during the pandemic, although adolescents who had limited social support were far more likely to report severe emotional and total difficulties. Young people with pre‐existing mental and physical health conditions appeared more resilient, whereas vulnerable young people were hit the hardest during the pandemic. Compared to their less vulnerable peers, young carers, adolescent girls, Black or mixed‐race young people and adolescents in financially strained households were more likely to report reduced mental health during the pandemic. It is hoped that the findings will contribute to debates about the pandemic unveiling existing mental health inequalities in society, and to public policy in an era of perma‐crises as we currently face a cost of living crisis where public services are under enormous strain to reach those who need them most. [ABSTRACT FROM AUTHOR]

What role do financial worries play in close relationship functioning? In this research, we examine how financial worry – negative thoughts and feelings about finances – is associated with perceived relationship behaviors. Participants recalled how their partner acted during a recent disagreement (Study 1, N = 97 couples) or recalled the frequency of positive and negative behaviors enacted by their partner during the previous week (Study 2, N = 99 couples). Feeling more worried about finances was associated with recalling less supportive behavior from one's partner at the disagreement (Study 1) and with perceiving more negative behaviors from one's partner in the last week (Study 2). Truth and Bias Model analyses suggest that part of this link may be attributed to biased perceptions, as the link between financial worry and perceiving more negative behaviors persisted even after controlling for participants' own reported behaviors (i.e., accounting for similarity) and for their partner's own reported behaviors (i.e., accounting for accurate perceptions). In sum, financial worry is linked to how partners notice and interpret a loved one's actions within their relationship. [ABSTRACT FROM AUTHOR]

Young adults are at high risk of experiencing economic abuse—a form of intimate partner violence (IPV)—and Chinese young adults in non-marital cohabitation are especially vulnerable. To reduce economic abuse, an important question to answer is: What factors are associated with economic abuse? After controlling for constructs (e.g., demographic information and other types of IPV) that were linked to economic abuse, we investigated how financial behaviors (i.e., individuals' money management capability) were associated with power (im)balance (i.e., whether individuals shared equal influence with the romantic partner) and, in turn, economic abuse among non-marital cohabitating Chinese young adults. We also investigated whether associations among financial behaviors, power (im)balance, and economic abuse varied across young adults' gender and SES. We used a Qualtrics survey to collect data from 445 non-marital cohabitating Chinese young adults (53.3% male vs. 46.7% female; 22.7% lower socioeconomic status [SES] vs. 77.3% higher-SES). A structural equation model was conducted to test the associations of research interests. We found that money management capability (e.g., spending within budget and tracking expenses) is associated with balanced power—the individual sharing equal influence with the partner in the decision-making process—and, in turn, less experience of being economically abused. These associations were statistically equivalent across gender and SES. Collectively, our findings suggested that promoting money management capability be a timely and new avenue for reducing economic abuse among Chinese young adults in non-marital cohabitation, possibly because this population faces common and severe economic abuse but generally lacks the opportunity to learn money management. [ABSTRACT FROM AUTHOR]

Successfully adjusting to retirement, in terms of achieving psychological comfort with one's retirement life, represents a major challenge for older workers. Although current literature emphasizes that it may depend on the availability and fluctuation of specific resources, little is known about which types and how resources allow recent retirees to adjust to retirement. Drawing on the resource‐based dynamic model for retirement adjustment and conservation of resources theory, the current study aims to elaborate theory on resources' types, relative importance and combinations in caravans, and the processes through which they shape successful retirement adjustment. In a consensual qualitative research using abductive reasoning with recent retirees aged 66–69, we find four major resource types. We show that their importance varies (from the most important to the least: social interactions, life conditions, time management and individuality) and that they travel in caravans within a resource type. We further propose a model highlighting how these resources shape successful retirement adjustment through resources signal, conservation and acquisition processes. Overall, our findings offer theoretical and empirical contributions to the resource perspective on retirement adjustment and to conservation of resources theory's understanding of resources' categorization, processes and caravans. [ABSTRACT FROM AUTHOR]

This study aims to explore the fulfillment of family livelihoods in families with migrating husbands in Pematang Panjang Village, Lima Puluh Pesisir District, Batu Bara Regency. This research used a qualitative approach with descriptive analysis method. The results showed that migrating husbands generally succeeded in fulfilling family maintenance responsibilities although there were variations in the fulfillment of certain types of maintenance, especially biological maintenance which was often hampered by distance. Fulfillment of household needs is mostly fulfilled, although there are variations depending on the needs of children's education and family financial management. The pattern of provision also varies, with the amount of maintenance received ranging from 1.5 million to 4.2 million per month. This study highlights the importance of communication and agreement between husband and wife in the management of maintenance, as well as the crucial role of the wife in educating the children while the husband migrates. The implementation of Islamic values and steadfastness in practicing worship become the main foundation in maintaining family harmony and stability despite the challenges of physical distance. [ABSTRACT FROM AUTHOR]

The article highlights ongoing misconceptions about the Physician Payments Sunshine Act and reveals high rates of undisclosed financial conflicts among guideline authors in radiology journals, prompting discussions about the need for clearer disclosure policies.

BACKGROUND: We examined whether subgroups of adolescents experienced disparate changes in school connectedness—a robust predictor of multiple health outcomes—from before the COVID‐19 pandemic to the first full school year following pandemic onset. METHODS: We used 2 waves of prospective survey data from 7178 students attending 41 Canadian secondary schools that participated during the 2019‐2020 (T1; pre‐COVID‐19 onset) and 2020‐2021 (T2; ongoing pandemic) school years. Fixed effects analyses tested differences in school connectedness changes by gender, race, bullying victimization, socioeconomic position, and school learning mode. RESULTS: Relatively greater declines in school connectedness were reported by students that identified as females, were bullied, perceived their family to be less financially comfortable than their classmates, and attended schools in lower income areas. Marginally greater school connectedness declines resulted among students attending schools that were fully online at T2 than those at schools using a blended model. CONCLUSION: Results point to disparate school connectedness declines during the pandemic, which may exacerbate pre‐existing health inequities by gender and socioeconomic position, and among bullied youth. IMPLICATIONS FOR SCHOOL HEALTH POLICY, PRACTICE, AND EQUITY: Effective strategies to improve school climates for equity denied groups are critical for pandemic recovery and preparedness for future related events. [ABSTRACT FROM AUTHOR]

This article introduces an innovative extension of the Kelly criterion, which has traditionally been used in gambling, sports wagering, and investment contexts. The Kelly criterion extension (KCE) refines the traditional capital growth function to better suit dynamic market conditions. The KCE improves the traditional approach to accommodate the complexities of financial markets, particularly in stock and commodity trading. This innovative method focuses on crafting strategies based on market conditions and player actions rather than direct asset investments, which enhances its practical application by minimizing risks associated with volatile investments. This paper is structured to first outline the foundational concepts of the Kelly criterion, followed by a detailed presentation of the KCE and its advantages in practical scenarios, including a case study on its application to blackjack strategy optimization. The mathematical framework and real-world applicability of the KCE are thoroughly discussed, demonstrating its potential to bridge the gap between theoretical finance and actual trading outcomes. [ABSTRACT FROM AUTHOR]

BACKGROUND: Transitioning into oncology practice can be challenging for new graduate RNs. High patient acuity, a steep learning curve, psychosocial challenges, and frequent patient deaths can be overwhelming. OBJECTIVES: The purpose of this program was to provide resilience training for new graduate oncology nurses as part of an existing nurse residency program. Building resilience among oncology nurses was a primary goal during the COVID-19 pandemic and continues to be an important goal. METHODS: Resilience training in this program consisted of didactic lectures, personalized goal setting, one-on-one mentoring, and a follow-up support group. Various measurement scales were used at baseline, 6 months, and 12 months to assess resilience, professional quality of life, and new graduate experience measures, including communication and organizational skills. FINDINGS: Resilience significantly declined from baseline to six months; professional quality of life and new graduate experience measures also worsened. Some improvements in organizational skills and communication emerged at 12 months. Results indicate an ongoing need to consider extending nurse residency programs, resilience training, and support beyond the traditional oneyear period. [ABSTRACT FROM AUTHOR]

Return on investment (ROI) has become part of the policymaking toolkit, particularly pertinent for activities like school-based career guidance deemed optional by some policymakers. There are institutions supporting ideal ROI methods alongside an academic critique, but little research on how ROI has been applied in practice in a guidance setting. In this systematic review, we document 32 ROI studies across nine countries that address either school-based guidance or one of three congruent fields: widening participation in education, behaviour in schools and adult career guidance. We find the corpus highly heterogenous in methods and quality, leading to problems in comparability. We argue for a pragmatic approach to improving consistency and the importance of policymakers' capacity for critically reading ROI studies. [ABSTRACT FROM AUTHOR]

The personal futures of older adults are continually in mind, motivating goals, desires and plans. People approach the near and long term with differing agentic traits and dispositions, and they face forward, as well, from differing standpoints according to socio-economic position. This is a study of how persons who are economically privileged diverge in their future thought from persons of modest means, asking how income level qualifies the capacity to imagine, and foresee affecting, the future. We draw upon interviews conducted with 42 older, community-dwelling individuals in the Midwestern United States of America, a sample that was partitioned into two groups, one with below-median incomes versus one with incomes above 200 per cent of median. Interviews disclosed various foci of future thought with common contents among the two groups. Three foci, however, confirmed between-group differences in confidence about handling possible material and support needs, and also in enacting idealised norms of retirement. The underlying theme of these foci – financial security, long-term supports and services, and trips and travel – was the perceived affordability of the future. We conclude that there is indeed a material basis for imagination of and proactivity toward the future. When paradigms about later life set expectations that idealise lifestyle choice, consumption and prudential preparation for the future, these are prospects towards which some can reach more readily than others. [ABSTRACT FROM AUTHOR]

Addressing current socio-economic crises strains public budgets and may threaten fiscal sustainability. Particularly in the welfare sector, where high expenditures meet poor controllability, efficient resource usage is essential to ensure future governments' capability to act while alleviating current problems. Consequently, this paper asks: why are some countries more efficient in translating social expenditure into welfare outcomes? To answer this question, it is argued that efficiency is a matter of institutional structures and their vertical policy-process integration (VPI): efficiency depends on institutional structures' capability to (1) ensure policymakers' responsibility and to (2) provide coordinated feedback, thus pushing for considerate and informed resource use. Analysing the effect of VPI on the relationship between welfare efforts and social outcomes in 21 OECD countries over three decades, the results show that VPI can not only turn 'less' into 'more', but it also compensates for performance losses in the face of spending cuts. [ABSTRACT FROM AUTHOR]

'Structural characteristics' are gambling product design features which contribute to the amount of time or money that gamblers spend using them, such as the short pay-out intervals of electronic gaming machines (EGMs). However, it is important to also understand the structural characteristics of current online sports betting products, and how these products may continue to evolve via a forward-looking analysis of utility patents, given the increasing international popularity of this gambling mode. A scoping review of the emergent structural characteristics associated with online sports betting was conducted upon the literature (2015–2022), and of sports betting utility patents. A total of 26 literature records and 8 utility patents were included. Results indicated that online sports betting is instantly accessible, provides rapid and continuous betting opportunities, and offers user-interactivity via features such as 'cash-out' and the ability to instantly deposit funds. Additionally, the online sports betting market has expanded into adjacent industries such as esports. The included utility patents suggest that online sports betting may evolve by incorporating peer-to-peer competitive elements, augmented reality, and highly specific statistics/notifications. Overall, the online environment has transformed sports betting into a faster and more harmful gambling mode that provides a diverse range of features and betting opportunities. It is important that this area of research develops in order to encourage appropriate policy and the more ethical redesign of online sports betting products. [ABSTRACT FROM AUTHOR]

With the advancement of technology, the need for an effective and efficient system to manage company funds has become crucial. Meanwhile, at PT Perusahaan Perdagangan Indonesia Banjarmasin Branch, financial records are still not computerized. The author utilized case study and literature review methods for data collection and employed the waterfall method in system development. The research findings indicate that the developed cash management information system can swiftly process large-scale data, providing accurate information as per user requests. This undoubtedly facilitates employees in generating financial reports, thereby enhancing financial management effectiveness and efficiency. [ABSTRACT FROM AUTHOR]

Strategic plans are more participatory, more responsive, more integrated and more empowering when compared to the traditional plans. It has been nearly 20 years since the Financial Management and Control Law in Turkey required public institutions, including municipalities, to prepare strategic plans and to apply strategic management techniques. It has been observed that most of the metropolitan municipalities in Turkey just conduct surveys in the preparation process of strategic plans without organising workshops with the participation of various stakeholders. It seems that through surveys the legal requirement of ensuring the participation of stakeholders in the preparation process is met. It is considered that the local authorities in Turkey need to revise their approach to the strategic planning process in terms of good principles of governance, especially participation. [ABSTRACT FROM AUTHOR]

Background and Objectives There are growing numbers of older adults with long-term vision impairment who are likely to experience everyday activity challenges from their impairment in conjunction with age-related changes. Technology has potential to support activity engagement. To develop effective technologies and interventions, we need to understand the context of activity challenges and identify unmet support needs. Research Design and Methods The Aging Concerns, Challenges, and Everyday Solution Strategies (ACCESS) study is a mixed-method approach to explore everyday challenges of people aging with long-term disabilities. Participants included 60 adults aging with long-term vision impairment (63% female; M age = 67, SD  = 4.6) who completed in-depth, structured interviews exploring the nature of everyday challenges and their unmet support needs for activity engagement. We conducted a content analysis using a deductive and inductive approach to build a detailed coding scheme of challenge codes and subcodes. Results The analyses provided detailed insights about the nature of challenges people aging with vision impairment experience when performing specific instrumental activities of daily living (IADLs) in the context of home maintenance, transportation, shopping/finance, and managing health. Vision-related challenges and participation restrictions were identified for several activities that require reading, navigation, and identification (e.g. shopping, medication management, public transportation). Emergent challenge themes for performing IADLs included personal limitations (e.g. physical, cognitive, financial) and environmental barriers (e.g. accessibility, technology, transportation). Discussion and Implications Contextual examples of IADL challenges among individuals aging with vision impairment highlight opportunities for technology design and innovation to support participation in everyday activities. [ABSTRACT FROM AUTHOR]

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Background and Purpose. Financial management (FM) knowledge, skills, and attitudes (KSAs) are essential components of contemporary physical therapist (PT) practice. The Commission on Accreditation in Physical Therapy Education requires that FM content is included in professional PT education program (PTEP) curriculums but provides freedom in how the content is delivered. The purpose of this systematic review is to identify learning experiences PTEPs used to educate students regarding FM KSAs that are necessary for entry-level PT practice in the United States. Methods. Articles were eligible for inclusion if they were 1) published in a peerreviewed scholarly journal, 2) written in English, and 3) described a learning experience used to deliver FM content. Articles describing didactic education, clinical education, or service-learning activities that were a required or voluntary component of professional PTEPs in the United States were included if they reported on objectives or outcomes related to FM. Electronic databases and relevant journals were searched. Search results were subjected to title, abstract, and fulltext review. Selected articles were evaluated for methodological rigor. Pertinent data were extracted, analyzed, and synthesized. Results. Eighteen articles were included. Four categories were identified: 1) classroom learning 2) clinical education 3) pro bono clinics, and 4) service learning. Discussion and Conclusion. Student PTs were exposed to FM content in several ways. There was variability in whether participation was required or voluntary, the time commitment required by the student, and the concepts to which students were exposed. There are many opportunities for future research in this area from operationally defining FM, determining necessary FM KSAs for entrylevel PTs, and to identifying the most effective learning experiences to ensure that new clinicians are prepared to effectively engage in this aspect of clinical practice. [ABSTRACT FROM AUTHOR]

Introduction. The purpose of this study was to explore the perceptions of physical therapists (PTs) regarding the importance of financial resource management (FRM) knowledge, skills, and attitudes (KSAs) for entry-level practice and investigate the roles of PT education programs (PTEPs), clinical education experiences (CEEs), and employers in addressing these KSAs. Review of Literature. FRM KSAs have been identified as components of professionalism and leadership and, as such, are a required element in student PTs (SPTs) educational preparation. Subjects. A purposive sampling of convenience strategy was employed by requesting a free mailing list for Ohiolicensed PTs. Methods. An online survey was developed based on PT Clinical Performance Instrument Criterion #17, "Patient Management: Financial Resources," as this tool is frequently used to endorse entry-level status of SPTs. Potential participants were solicited through email. Mixed methodology was used to analyze survey results. Results. The survey was completed by 266 PTs. FRM KSAs in legal and regulatory compliance were perceived as most important, followed by coding and billing. Forty-eight percent of participants indicated that FRM KSAs were "less important" (n = 111) or "considerably less important" (n = 17) than clinical care skills, whereas 39.8% (n = 106) believed that these skills are of the same level of importance. Ten themes were derived from qualitative responses regarding the FRM content that should be provided by PTEPs. Participants indicated that the role of PTEPs was to provide an introduction and foundation to FRM, whereas CEEs should facilitate intentional exposure and opportunities to apply FRM KSAs with supervision. Employers were expected to provide education regarding clinicspecific operations and reimbursement considerations, as well as mentorship that included reviewing complex billing for accuracy, offering guidance for improving time management skills, and discussing fiscal responsibilities to both the employer and patient. Discussion and Conclusion. This information may guide PTEPs and clinical personnel in providing focused meaningful instruction regarding FRM aspects of PT practice to SPTs and entry-level clinicians. [ABSTRACT FROM AUTHOR]

Pulmonary rehabilitation (PR) is a highly effective intervention for persons with chronic respiratory diseases, resulting in improvement in exercise capacity, dyspnea, health-related quality of life, mood, reduced hospitalization, and improved survival and cost savings post-COPD hospitalization. Despite demonstrated effectiveness, PR is underutilized in part due to lack of awareness, limited access, and inadequate PR reimbursement. Poor payment is a long-standing barrier to PR's financial stability and access. Addressing PR payment, access, and utilization is a complex challenge and requires strategic, collaborative long-term approaches to meaningful solutions. Strategies to overcome payment disparities begin with legislative approaches to address limitations of Centers for Medicare and Medicaid Services coverage. Additional priorities include permanent approval for remote physician and advanced practice provider (APP) PR supervision, PR referrals by APPs, telerehabilitation using two-way audio/video technology, and elimination of the PR lifetime maximum limit of 72 h or units/patient. Methods are needed to effectively link appropriate PR prescribing and encouragement with primary care providers, hospitalists, case managers, and hospital navigators to optimize PR referrals. There is an important need to address inadequate PR access in rural settings. Potential opportunities to improve PR referrals and access include exploration of PR synergies with value-based care models that emphasize high-quality care and cost savings. Development and use of effective PR provider tools and resources may help address the above challenges as well as financially benefit PR programs. [ABSTRACT FROM AUTHOR]

Government of India has provided Indian Public Health Standards to improve rural health care services and health status, but still rural laboratory is a cause of concern. This study is performed to understand the laboratory facility-level gaps that need to be addressed to improve the public primary health centres (PHCs) present in rural areas. The laboratory assessment is performed for governance, financing, resources and services, and results are validated with the PHC laboratory performance. The current assessment shows critical gaps in the facilities regarding governance, services, resources and financing required for the laboratory services at the rural primary health care level. Governance and services need to be strengthened the most, followed with sustained availability of resources and financing. Poor health status in rural areas necessitates public health response based on health systems. Therefore, health system preparedness in the form of laboratory services is essential in primary health care facilities. [ABSTRACT FROM AUTHOR]

Failure to understand business from a value chain perspective was identified in the National Entrepreneurship Policy 2030 as one of the challenges that need to be addressed for an entrepreneur's sustainability. Value chains refer to the activities that add value at each stage in developing, producing, and delivering quality products to customers. This paper aims to identify the determinants of effective and sustainable factors that underpin rural community-based value chains in their business conduct. In achieving these objectives, the methodology includes a case study on the Warisan Dapur Lenggong Business Project in Lenggong, Malaysia, library searches, and an analysis of previous literature reviews on value chains and community-based small businesses. The finding shows that factors contributing to the success of rural entrepreneurs in value chains can be categorised into internal and external patterns. Internal individual factors include entrepreneurial culture, skills and knowledge, adaptability, continuous improvement and Innovation, networking and collaboration. In contrast, internal community factors include community, leadership, local association and staff support, value proposition and differentiation, financial management, community resilience and perseverance. In comparison, external factors include access to market information, technology and infrastructural limitations, political influence and government policy. This paper also hopes to strengthen the body of knowledge on how effective value chains help entrepreneurs achieve sustainable competitive advantage as one of the agenda for 2030 Sustainable Development and for making Malaysia a higher-income and civilised nation. [ABSTRACT FROM AUTHOR]

This research aims to determine community participation; to determine factors inhibiting community participation; and efforts to overcome obstacles to community participation in the development of Situ Janggala Tourism in Panawuan Village. The method used in this research is qualitative method. The data collection techniques used are observation, interviews and documentation. The results of this research indicate that community participation in Panawuan Village has not been optimal. Barriers to community participation are low public awareness to participate in the development of Situ Janggala Tourism, lack of funds to support the development process of Situ Janggala Tourism, lack of infrastructure to support community participation in the development of Situ Janggala Tourism and time. These factors mean that the community has not been maximally involved in the development of Situ Janggala Tourism. Efforts are being made to overcome these obstacles by approaching the community through outreach regarding the importance of community participation in the development of Situ Janggala Tourism, managing funds in detail according to needs, providing adequate facilities for mutual cooperation activities in the context of developing Situ Janggala Tourism, and carrying out activities development of Situ Janggala Tourism in turns according to the free time each community has. [ABSTRACT FROM AUTHOR]

Purpose: To develop healthcare professionals as clinical leaders in academic medicine and learning health system; and uncover organizational barriers, as well as pathways and practices to facilitate career growth and professional fulfillment. Methods: The Department of Medicine strategic plan efforts prompted the development of a business of medicine program informed by a needs assessment and realignment between academic departments and the healthcare system. The business of medicine leadership program launched in 2017. This descriptive case study presents its 5th year evaluation. Competencies were included from the Physician MBA program and from specific departmental needs and goals. Results: The program hosted a total of 102 clinical faculty. We had a 37% response rate of those retained at Indiana University School of Medicine. Overall, responses conveyed a positive experience in the course. Over 80% of participants felt that they gained skills in professional reflection, professional socialization, goal orientation, critical thinking, and commitment to profession. Financial literacy was overwhelmingly the skill that was reported to be the most valuable. Finance and accounting were mentioned as the most difficult concepts to understand. Familiar concepts included communication, LEAN, and wellness related topics. One hundred percent of participants said they are utilizing the skills gained in this program in their current role and that they would recommend the course to others. Conclusion: Business of medicine courses are more common now with programs describing elements informed by health system operations. However, few programs incorporate aspects of wellness, equity, diversity, inclusion, and health equity. Our program makes the case for multiple ways to develop inclusive leaders through a focused five-month program. It also recognizes that to really impact the learning health system, health professionals need leadership development and leaders suited to work alongside career administrators, all aiming towards a common goal of equitable patient-centered care. [ABSTRACT FROM AUTHOR]

This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test survey responses, we find students are more confident and more likely to act when encountering unethical practices in the workplace. In addition, we extend the literature in the field by assessing the validity and impact of the 12 underlying assumptions which form the foundation of the pedagogy. These findings are important as the GVV methodology can provide accounting educators with an effective way to integrate ethics into their curriculum. The value of using GVV is that it complies with calls for international accounting education in professional values, ethics, and attitudes by providing an integrated framework to address these standards. [ABSTRACT FROM AUTHOR]

The large number of cafes in Jogja means the owners have to think creatively to create something different to win the competition. Owners need to manage their business well, especially in the areas of digital marketing and financial management. This internship activity introduces companies to utilizing digital marketing through creating Instagram Reels and Tiktok marketing content, creating customer databases and financial management. This internship activity aims to improve KSC's business performance. The result was developing the skills of KSC employees in creating interesting marketing content through Reels and Tiktok, successfully adding new marketing channels through the Tiktok platform, using creator services with a free budget, having a customer database, knowing customer satisfaction levels and effective financial records. [ABSTRACT FROM AUTHOR]

The principal objective of corporate financial management is to maximize the market value of equity shares. Hence the key question of interest to us in this study is, "What is the relationship between dividend policy and market price of equity shares? Most of the discussion on dividend of dividend policy and firm value assumes that the investment decision of a firm is independent of its dividend decision. The need for this study arises from the above raised question and the most controversial and unresolved doubts about the relevance of irrelevance of the dividend policy. [ABSTRACT FROM AUTHOR]

Financial literacy has become an important element in improving the quality of individual, familial, societal, and national well-being. This study aims to find the relationship between parental income and financial literacy level among students at Universiti Pendidikan Sultan Idris. The research employed a quantitative method using a closed-ended questionnaire to collect the data for the analysis. The research sample was selected using a stratified sampling technique and simple random sampling that consists of 366 undergraduate education students. The result indicates that parental income has a weak and significant positive relationship with financial literacy levels among students. Based on the regression analysis, the father's income explains about 2.76% of the variance in financial literacy, while the mother's income explains 10.8% of the variance in financial literacy. The results of this study show that parental income has a relationship with student's financial literacy level. This finding of this study will help to understand more about the factor that can affect financial literacy. [ABSTRACT FROM AUTHOR]

Small and medium enterprise (SME) development is essential for India's economic expansion. SME is an important participant in the development of accessories that supports major industries. The current study is focused on the variables impacting performance measurement in SMEs, despite the fact that many small and medium businesses are experiencing significant losses and closures as a result of poor performance. The next goal is to determine the connection between small and medium business performance management and financial management practices. This study uses SME performance measurement as a dependent variable. Risk management, working capital management and credit management are three independent factors that can be used to assess SME financial management practices. The questionnaire that was used for each item was based on the earlier research. A five-point Likert scale was used to score each item scale used in this investigation. Working people in a few districts in South Tamil Nadu, India and used online structured questionnaires to gather data. The present sample size of the study is 157. The statistical data analysis has been carried out employing jamovi 1.8. For factor loading, reliability, sample size, model fit, regression analysis for hypothesis testing and structural education modelling were used. Policymakers and SME entrepreneurs who are familiar with performance measurement of many elements can benefit from the study's findings. The study found a relationship between SMEs' performance measurement and financial management practices. [ABSTRACT FROM AUTHOR]