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The academic, career and personal needs of students of Ambrose Alli University, Ekpoma-Nigeria were surveyed. A total of 920 undergraduates participated in this study. The results of the study revealed that irrespective of students' residential status, gender, age and relationship status, the students ranked time-management as the most pressing counseling need. This was followed in this order: drug concerns, family problems, career needs, relationship problems, finance, sexual harassment, academic ability, personality types, anxiety/depression, differential treatment and self-evaluation. The results further indicated among others that female students were more in need of financial counseling than their male counterparts. Single students had more assertive/communication needs than their married colleagues. In addition, the study also revealed that students residing on the campus had more counseling needs on how to foster and sustain a stable relationship than those not residing on the campus. In view of these, counseling interventions for implementation that are geared towards helping students meet with their needs were further provided.

This study considers a tandem supply chain (S.C.) in which a credit-worthy retailer cooperates with a capital-constrained supplier to manufacture products. The retailer can use two major pre-shipment financing options, either cash in advance (CIA) or pricing support purchase order financing (PSPOF), to fund the supplier's operations. A model is developed to examine the interactions among the entities. The retailer can choose the prepayment modality, purchase price and order quantity. The supplier decides on the production input and loan amount. A Karush-Kuhn-Tucker optimality analysis is used to characterise the properties of the retailer's ordering and financing strategy: (1) The supplier might embezzle the CIA if the purchasing and financing contract is not well-designed; therefore, the retailer should establish some restrictions on the order price and CIA amount. (2) The retailer's optimal decision about the quantity to purchase is independent of the financing strategy. (3) Because these schemes are interchangeable, multiple optimal financing portfolios consisting of CIA and/or PSPOF are possible. (4) The optimal dual-financing scheme maximises the retailer's profit and integrates the S.C. Thus, the scheme can eliminate the effect of double-marginalisation. (5) As the supplier becomes more reliable, the retailer should increase the usage of PSPOF and purchasing quantity. [ABSTRACT FROM AUTHOR]

We construct a novel panel data set to provide new evidence on how the largest nonfinancial firms manage their financial assets. Our granular data show that, over the past decade, bond portfolios have grown to be at least as large as cash-like instruments, driven by the meteoric rise of corporate bond holdings. To shed light on the drivers of this growth, we conduct a pair of event studies around the 2017 tax reform and the 2020 liquidity crisis. We find that large holdings of marketable securities are primarily driven by cross-border tax incentives, while cash-like instruments are driven by liquidity motives. (JEL G32, G35, G11, E440) [ABSTRACT FROM AUTHOR]

This paper studies tax-minimizing investment, whereby firms tilt capital purchases toward year-end to reduce taxes. We use this pattern to characterize how taxes affect investment behavior. We exploit variation in firm tax positions from administrative data to confirm that tax minimization causes spikes. Spikes increase when firms face financial constraints or higher option values of waiting. Cumulative investment does not completely reverse after spikes. We develop an investment model with tax asymmetries to rationalize these patterns. Both depreciation motives (later investments face lower effective tax rates) and option value motives (tax asymmetry implies time-varying opportunities to minimize taxes) are necessary to fit the data. (JEL G31, G38, H25) [ABSTRACT FROM AUTHOR]

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]

This article argues that corporate financial frictions can have an adverse effect on employee mental health, an important determinant of employee productivity. To identify the causal effects of financial frictions, we exploit variation in firms' need to refinance their long-term debt in 2008, a period when refinancing became more difficult due to the credit crunch. Using administrative microdata, we find that antidepressant use grows significantly more among employees of firms in higher need of debt refinancing. Much of this effect occurs at employees keeping their jobs, pointing to decreased perceptions of job security as a transmission channel. [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]

Little is known about nursing home (NH) financial status in the United States even though most NH care is publicly funded. To address this gap, this descriptive study used 2019 Medicare cost reports to examine NH revenues, expenditures, net income, related-party expenses, expense categories, and capital structure. After a cleaning process for all free-standing NHs, a study population of 11,752 NHs was examined. NHs had total net revenues of US$126 billion and a profit of US$730 million (0.58%) in 2019. When US$6.4 billion in disallowed costs and US$3.9 billion in non-cash depreciation expenses were excluded, the profit margin was 8.84 percent. About 77 percent of NHs reported US$11 billion in payments to related-party organizations (9.54% of net revenues). Overall spending for direct care was 66 percent of net revenues, including 27 percent on nursing, in contrast to 34 percent spent on administration, capital, other, and profits. Finally, NHs had long-term debts that outweighed their total available financing. The study shows the value of analyzing cost reports. It indicates the need to ensure greater accuracy and completeness of cost reports, financial transparency, and accountability for government funding, with implications for policy changes to improve rate setting and spending limits.

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]

BackgroundWhereas clinical experience in dementia indicates high risk for financial mismanagement, there has been little formal study of real world financial errors in dementia.ObjectiveWe aimed to compare caregiver-reported financial mistakes among people with Alzheimer's disease, behavioral variant frontotemporal dementia (bvFTD), and primary progressive aphasia (PPA).MethodsCaregivers reported whether participants with dementia had made financial mistakes within the last year; and if so, categorized these as resulting from: (a) being too trusting or gullible, (b) being wasteful or careless with money, or (c) trouble with memory. In a pre-registered analysis https://archive.org/details/osf-registrations-vupj7-v1), we examined the hypotheses that (1) financial mistakes due to impaired socioemotional function and diminished sensitivity to negative outcomes are more prevalent in bvFTD than in Alzheimer's disease, and (2) financial mistakes due to memory are more prevalent in Alzheimer's disease than in bvFTD. Exploratory analyses addressed vulnerability in PPA and brain-behavior relationships using voxel-based morphometry.ResultsConcordant with our first hypothesis, bvFTD was more strongly associated than Alzheimer's disease with mistakes due to being too trusting/gullible or wasteful/careless; contrary to our second hypothesis, both groups were similarly likely to make mistakes due to memory. No differences were found between Alzheimer's disease and PPA. Exploratory analyses indicated associations between financial errors and atrophy in right prefrontal and insular cortex.ConclusionsOur findings cohere with documented socioemotional and valuation impairments in bvFTD, and with research indicating comparable memory impairment between bvFTD and Alzheimer's disease.

This study investigates the saving practices of members of the Nueva Vizcaya State University Tricycle Operators and Drivers Association (NVSU TODA), utilizing a quantitative approach to reveal factors influencing saving behaviors and associated challenges. Contrary to expectations, age doesn't consistently affect saving habits, but it does show a significant positive link with money management behavior and a notable negative association with the use of savings. Gender differences, family size, education, and daily income distribution present unique challenges, with gender significantly linked to how savings are used and affected by external factors. Internal factors like disciplined financial practices and specific goals play a significant role in shaping saving behaviors. Spending patterns highlight clear priorities, especially in food expenses. External factors, such as limited influence from peers and irregular access to formal financial services, call for community-specific actions. Family support emerges as a positive influencer. Barriers to saving include economic inequality, inflation, and low income. The correlation results provide valuable insights showing the complex relationships between demographic factors and saving behaviors among NVSU TODA members. Recommendations target TODA associations, students, teachers, the community, future researchers, and the government, aiming to enhance financial literacy and address challenges. This study offers practical implications for tailored interventions aimed at improving financial well-being within this specific community. [ABSTRACT FROM AUTHOR]

The research provides an important examination of the financial management practices within the educational sector. The study's focus on school heads in the Jalajala District is particularly relevant, as effective financial management is critical for the efficient operation and improvement of schools. School heads have the complex task of matching available resources, monetary and human, with their educational initiatives as guided by state's laws and regulations. Data were obtained from 11 school heads of the Department of Education, Schools Division of Rizal, Jalajala District through survey questionnaire. The results revealed that majority of the participants are from Elementary Schools (73%) with more than 41 hours of training in financial management (37%), mostly of more than 6 years serving as school and (46%) and with Doctoral degree (46%). Majority of the schools heads (91%) have high compliance in all aspect of financial management system. This implies that schools can achieve high compliance results in financial management system regardless of the professional profile of the school head as the findings revealed no significant differences on the level of financial management system in all 5 aspects in terms of the school heads profile. The findings offer valuable insights into the strengths and weaknesses of the current financial management systems, highlighting areas where school heads excel and where improvements are needed. However, the study would benefit from a more in-depth analysis of the external factors influencing financial management practices, such as policy changes or economic conditions. Additionally, including case studies or examples of best practices from other districts could provide a more holistic view and actionable recommendations. Overall, this research makes a significant contribution to the field of educational administration and offers practical suggestions for enhancing financial management practices among school heads in the Jalajala District. [ABSTRACT FROM AUTHOR]

In this "Decade of Healthy Ageing," the integration of resilience into the healthy aging discourse becomes paramount, particularly in the context of indigenous communities grappling with the enduring effects of historical oppression, persistent poverty, and health disparities in their aging journey. Employing a phenomenological lens, this study seeks to derive the resilient characteristics exhibited by the Attappadi indigenous older adults of Kerala, aiming to explore the role of resilience in their pursuit of healthy aging. In-depth phenomenological interviews (n = 34), observation, and document analysis have revealed four key themes: A life course marked by adversities, Embracing the unyielding strength within, Personal resilience catalysts, and Extrinsic resilience catalysts. The participants exhibited a reasonably well-functioning collective, given their persistent adversities in their life course. Narratives illuminated a notable connection between the presence of resilience characteristics and the overall functioning of older adults. From a social work standpoint on resilience, this article underscores the vital interplay between individual agency and environmental factors in addressing adversity. The article advocates culturally sensitive, asset-based strategies to strengthen indigenous older adults' intrinsic and extrinsic resilience to ensure that they are not left behind in the global pursuit of healthy aging. [ABSTRACT FROM AUTHOR]

Although financial trust has been modeled as a critical predictor of retirement financial planning activities, insufficient understanding has been developed concerning the relationship between financial trust and the effectiveness of the model of retirement financial planning. This current research creatively evaluated the moderating role of financial trust in the model of retirement financial planning in a sample of young working adults in Shanghai and Shenzhen, China (N = 422). Results presented evidence to support financial trust strengthened the pathways in the model of retirement financial planning. For example, social support was positively and significantly linked to retirement financial behaviors in the subsample reporting high financial trust but not among those with low trust; Risk tolerance was positively and significantly associated with retirement financial planning behaviors in the high-trust subsample but not in the low-trust subsample; Future time perspectives positively and significantly connected to retirement goal clarity in the high-trust but not low-trust respondents. Our findings improve the understanding of the model of retirement financial planning by increasing its complexity and providing new entry points to enhance retirement financial planning, namely promoting financial trust among the public. The results also propose a potential mechanism that can be used to explain how manipulation of financial trust will lead to better retirement financial planning. [ABSTRACT FROM AUTHOR]

Despite the divisions within Northern Ireland's education system along religious and academic lines, it has managed to maintain relative stability, or at least a functional inertia, over the past four decades. The full potential, however, of this system and in particular, the Northern Ireland Curriculum (NIC), has yet to be realised. This paper presents a comprehensive exploration of the intricate interplay between the NIC and Initial Teacher Education (ITE), bringing to the fore the footprint of Lawrence Stenhouse. It critically examines the salient features of the NIC, particularly its alignment with Stenhouse's pedagogical tenets, and its subsequent ramifications on ITE, for both its content and pedagogical strategies. The ambitions are, however, not without their challenges. The overarching shadow of an exam‐centric system stymies the NIC's full realisation, presenting a dichotomy between curriculum goals and pragmatic educational realities. The absence of a coherent Teacher Professional Learning framework also inhibited curriculum development. The Learning Leaders strategy, although yet to be implemented due to the collapse of the Northern Ireland Assembly and consequently lack of financial support, has the potential to pick up the baton of reform and help teachers and school leaders move closer to implementing the NIC in the way it was intended. The paper concludes by identifying the probable, possible, plausible and preferred ways forward for NI's education system. [ABSTRACT FROM AUTHOR]

Purpose: Canadian resident physicians carry large debt to finance their education, which impacts their wellness and their future decision making. The objective of this observational study is to assess the financial literacy of Canadian radiology residents through testing their financial knowledge and examining their current financial status. Methods: A survey was designed to assess the financial literacy and current financial status of radiology residents, which was distributed to Canadian radiology residents via Google Forms. Descriptive analyses on preliminary data and the association between level of training and financial quiz scores were obtained. Results: 104 valid responses from 16 universities were received. The majority (53%) of residents indicated that their debt was greater than $150 000. Residents on average scored 71% on the financial quiz and the scores were not associated with training level (P =.71). The majority (89%) of residents indicated a strong interest in a formal financial literacy curriculum, with 80% preferring a physician-led curriculum. Conclusion: Overall, residents face a high debt burden. Current resident physicians value a formal financial literacy curriculum as a part of their residency program despite existing financial knowledge. Most importantly, residents feel that a curriculum created with involvement of other physicians would be optimal. [ABSTRACT FROM AUTHOR]

New parents must decide how to divide household, childcare, and financial responsibilities. These divisions can be difficult, especially when couples' wants do not align. Interviewing ethnically and racially diverse new parents (n = 198 couples), we explore how parents' desired allocation of childcare, household, and financial tasks differ from perceived distribution and whether discrepancies relate to coparenting relationship quality. All parents perceived mothers doing more housework and childcare and fathers contributing more financially. When women reported doing more housework and childcare than wanted, coparenting relationship quality was lower. For women, discrepancies between what they and their partners report was associated with lower coparenting relationship quality. Findings reflect traditional gender roles among new parents and women's desire for their partners to take on more household and childcare work. Such findings can help inform parenting interventions for new parents, encouraging communication between partners about the division of tasks to support their coparenting relationship. [ABSTRACT FROM AUTHOR]

Objective: Care partners of persons living with dementia perform significant financial planning in partnership with the person for whom they care. However, research is scarce on care partners' confidence and experiences with financial planning. The purpose of this study was, first, to quantify care partners' confidence across different financial planning topics. We sought to understand whether income, education, relationship type, and years of experience are related to care partners' level of confidence in financial planning. Second, we sought to better understand the reasons for these confidence ratings by examining care partners' experiences of financial planning. Methods: We conducted an online survey that asked a combination of quantitative and qualitative questions to understand care partners' confidence and experiences with financial planning. Participants were nationally recruited care partners of persons living with dementia. Multivariate linear regression was used to understand different subgroups' levels of confidence in each financial planning topic. Inductive thematic analysis was used to understand qualitative data. Results: The financial planning topics in which participants (N = 318) felt the least confident were: options when there is not enough money to provide care; tax deductions available to cut care costs; and sources of money from government programs for which the care recipient is eligible. Differences in confidence were observed among care partners with lower incomes, less experience, and caring for a parent. Qualitatively, participants described the challenges of care budgeting and protecting personal finances; confusion about long-term care insurance and accessing resources; and, among confident care partners, reasons for this sense of preparedness. Conclusions: These results underscore the need for tailored interventions and technologies that increase care partners' confidence in specific aspects of financial planning, including long-term care insurance, available financial support, and what to do when money runs out. [ABSTRACT FROM AUTHOR]

Digital tools are increasingly being used in welfare programmes to reduce corruption and increase transparency. Banerjee et al. (2020, E‐governance, accountability, and leakage in public programmes: experimental evidence from a financial management reform in India. American Economic Journal: Applied Economics. https://doi.org/10.1257/app.20180302) evaluate the effectiveness of one such intervention. In a later section of their paper, they use a Two‐Way Fixed Effects (TWFE) specification to examine the consequences of the nationwide scale of an electronic funds management system in India's workfare programme, and report that it reduced expenditures by 19%. The present paper extends its analysis by (a) exploiting the recent literature that disaggregates the TWFE coefficient in the presence of staggered treatment timing to pinpoint sources of identifying variation and (b) attempting to uncover heterogeneity in treatment effects. We find that certain problematic comparisons have a large weight in the TWFE coefficient. Further, an event study analysis of the six constituent and valid comparisons shows that there is no support for parallel trends, so lag coefficients cannot be vested with causal interpretation. Our results imply that large‐scale evaluations, because of the very diversity they encompass, need to explicitly account for the factors that are responsible for programme effectiveness. [ABSTRACT FROM AUTHOR]

Choosing the appropriate project requires good planning based on scientific foundations, especially in Iraq, due to the tremendous development witnessed in the construction industry. Incorrect selection of projects leads to many challenges that may accompany the project throughout its implementation period such as delay in delivery, exceeding the planned cost, overlapping work, and finally, project stopping. In Iraq, focusing on contractor selection, specifically who submits the lowest bid, regardless of the actual feasibility of the project and the integration of its components, led to the spread of random projects that do not achieve their true purpose due to neglect of integration. The following steps were followed to overcome the mentioned problems: (1) Thirty-one influence factors on choosing the appropriate project were identified through an extensive review of the literature; (2) Only seven factors were selected according to the Fuzzy Delphi Technique (FDT); (3) The priority and weight of each factor were determined through pairwise comparisons using the Analytical Network Process (ANP). As a result, a model was developed to select the most appropriate project, and to verify the validity of the proposed model, a case study was applied to three projects for constructing residential complexes belonging to the private sector, which can give an excellent view of the efficiency of the basic project elements, which are structural/organizational, technical, and financial aspects in selecting the best project. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to summarize studies that compared the performance of health-care institutions led by leaders with medical background versus those with no medical background. Design/methodology/approach: A systematic search was conducted on three databases: PubMed, Ovid Medline and Google Scholar to identify relevant peer-reviewed studies using the keywords "performance," "impact," "physician," "medical," "doctor," "leader," "healthcare institutions" and "hospital." Only quantitative studies that compared the performance of health-care institutions led by leaders with medical background versus non-medical background were included. Articles were screened and assessed for eligibility before the relevant data were extracted to summarize, appraise and make a narrative account of the findings. Findings: A total of eight studies were included, four were based in the USA, two in the UK and one from Germany and one from the Arab World. Half of the studies (n = 4) reported overall better health-care institutional performance in terms of hospital quality ranking such as clinical effectiveness and patient safety under leaders with medical background, whereas one study showed poorer performance. The remaining studies reported mixed results among the different performance indicators, especially financial performance. Practical implications: While medical background leaders may have an edge in clinical competence to manage health-care institutions, it will be beneficial to equip them with essential management skills to optimize leadership competence and enhance organizational performance. Originality/value: The exclusive inclusion of quantitative empirical studies that compared health-care institutional performance medical and non-medical leaders provides a clearer link between the relationship between health-care institutional performance and the leaders' background. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Background: As a result of the COVID-19 pandemic, we implemented a novel nurse-led symptom monitoring and virtual telehealth program for patients with advanced cancer on palliative care. Aims: To evaluate the reach, effectiveness, adoption, implementation, maintenance and acceptability of our program. Methods: This was a prospective study carried out in a cohort of patients with advanced cancer over the period of 3rd June 2020 to 22nd October 2021. Demographic characteristics, cancer diagnosis, and functional status of patients were collected upon recruitment. Patients were asked to complete a patient-reported outcome measure (the Integrated Palliative Care Outcome Scale, IPOS) prior to the first palliative care consult and subsequently every week for the duration of their participation in the program (12 weeks). The IPOS measures the severity of physical symptoms, emotional concerns, information, and financial needs. Participants' utilization of healthcare services by participants 3 months before, during and 3 months after the telemedicine program was reviewed. At the end of the program, a client satisfaction questionnaire (CSQ-4) to survey participants' experience with the telehealth program and their willingness to pay for this program was administered. Results: Reach: The recruitment to adoption ratio of the program was 0.71. Acceptability:: Participants expressed satisfactory experience. Effectiveness: We noted that the severity of patients' symptoms and number of emergency department visits decreased over time with nurse support. Adoption: we received referrals from 23 oncologists, yielding an adoption rate of 70%. Implementation: Of the 99 patients recruited for the program, 88.9% of them managed to complete their initial video consults as planned. 16% of them failed to complete the program due to factors such as patient demising. Maintenance: The declining rate of IPOS completion throughout the study period (98.9% at week 1 to 60.8% at week 12) demonstrated the difficulties in sustaining regular administration of self-reported patient outcome measures. Conclusion: The telemedicine program was effective and acceptable. We noted challenges in sustaining the administration of patient reported outcome measures over time. Further studies on how we can improve the sustainability of symptom monitoring in a telehealth program for patients with advanced illnesses, under palliative care, should be conducted. [ABSTRACT FROM AUTHOR]

The degree to which disability benefit programs provide an adequate standard of living to those with work-limiting disabilities has long been overlooked in social policy research. This paper presents a framework for assessing disability-related decommodification and then applies that framework to an analysis of the Social Security Disability (SSD) programs in the United States. The paper draws on survey data from the Health and Retirement Study linked to administrative records from the Social Security Administration, and further compares the U.S. estimates to those from 27 other countries. The results indicate that more than 50 percent of older adults of working-age with work-disabilities in the U.S. do not receive SSD benefits, though rates of benefit receipt are higher than the average across other high-income countries. Those that receive SSD benefits, moreover, experience greater difficulty achieving an adequate standard of living, as measured by an index of financial security, than those with similar characteristics in the U.S. who do not receive disability benefits. The paper thus provides a framework for future policy research on benefit adequacy, while evaluating the availability and generosity of disability benefits in the U.S. [ABSTRACT FROM AUTHOR]

Predominant economic theories of coalition formation assume that the best strategy during coalition negotiations is to approach as few partners as possible with self‐serving offers that barely beat all other competitors while maximizing one's profit. Accordingly, to be included in a winning coalition, one needs to be able to predict others' intentions, which is called perspective‐taking. However, economists derived the idea that these strategies lead to success from observed coalition outcomes, rather than testing the role of perspective‐taking empirically or modeling coalition negotiation dynamics. The present research revisits these theories from a psychological perspective within a novel coalition formation game that mimics common problems in horizontal supply chain collaboration. In line with theories of coalition formation, perspective‐taking during the negotiation predicted higher inclusion in winning coalitions and higher monetary payoffs, but unexpectedly also longer negotiations. Contrary to predominant theories, perspective‐taking led individuals to approach more partners and make other‐serving offers, suggesting that successful coalition negotiations rely on different mechanisms than previously thought. These results are also practically relevant because companies often fail to orchestrate their transport flows, which leads to economic losses and environmental damage. These insights are valuable as they call for a psychological revision of predominant theories on coalition formation and shed light on how social behaviour influences horizontal collaboration in the transport sector. Furthermore, these findings underscore the potential of coalition‐driven approaches in mitigating environmental consequences, offering a pathway toward sustainable practices in the face of climate challenges. [ABSTRACT FROM AUTHOR]

This paper investigates offensive animal metaphors in blog comments about the management of donations of money and medical relief during the coronavirus pandemic in China. Rather than understanding the metaphorical usage of language as a cognitive process, we consider its situational usage as a social action and invoke insights from Conversation Analysis. Based on data retrieved from Sina Weibo, we show how discussants use animal metaphors to accomplish varying actions and construct intelligibility between themselves and others about the relationship between actions, moral accountability, and description of social events. We therefore argue that CA with its focus on topicality, action and societal membership can complement the cognitive understanding of the proximity between the source and the target domains. [ABSTRACT FROM AUTHOR]

This paper argues that a data-driven, niche-focused approach to strategy development will assist Higher Education Institutions to direct their financial resources to greater effect by providing a more tailored service to students, therefore, increasing student satisfaction and creating brand loyalty. This approach will give institutions greater stability and prosperity in a constantly changing market. It is, however, the cultural risks which remain the biggest barrier to trying this approach in the UK and this paper aims to open the debate. [ABSTRACT FROM AUTHOR]

Compared to previous generations, U.S. college students must increasingly rely on non-government sources of money to pay for college. Yet, paying for college looks markedly different for students from marginalized communities, given historical exclusion and inequitable access to financial capital. Using data from a longitudinal study of transgender men and non-binary students, I argue that identity management is a key tactic these students use to pay for college and navigate competing financial priorities. Ultimately, this study can help researchers and policymakers better address issues of affordability, while more clearly understanding the unique nature of identity management for transgender students. [ABSTRACT FROM AUTHOR]

Building information modeling (BIM) and blockchain applications have introduced significant benefits to the architecture, engineering, construction, and operation (AECO) industry in recent years. Although publications on BIM and blockchain integration have been increasing, no systematic examination of the present status and managerial implications of integrated BIM and blockchain has been conducted. To bridge this gap, this paper conducts a state-of-the-art review of the development of integrated BIM and blockchain in a built environment. A combination of qualitative and quantitative methods was adopted to synthesize and analyze the research evidence. The results revealed five key managerial implications of BIM integration with blockchain at the project level: design and collaboration, financial management, construction management, information management, and integration management (with other cutting-edge technologies). Challenges and opportunities are outlined and articulated from both technological and managerial perspectives, such as stakeholder management, impact assessment, real-time project management, information redundancy, and incompatibility. [ABSTRACT FROM AUTHOR]

Nurses are uniquely positioned to significantly impact organizational and system improvement through improving quality and reducing costs. Using an evidenced based tool to identify costs and the financial benefit involved iii any quality improvement project is invaluable in developing and evaluating proposals and allocation of resources to support the organization's financial health and viability. The return on investment analysis is an essential accounting tool that will provide nurse leaders with critical information quantifying costs and benefits of both financial and nonfinancial metrics to identify the feasibility, efficacy, risk or efficiency of a proposed project. [ABSTRACT FROM AUTHOR]

In a volatile stock market, an investor's long-term goal involves determining the most effective buying, selling strategies, and money management techniques in order to maximize profits. This paper introduces a multi-agent trading system to achieve this goal, termed QF-FRL, based on quantum finance and fuzzy reinforcement learning (QF-FRL). The system comprises two agents: (1) The trading agent, constructed using the Deep Deterministic Policy Gradient (DDPG) and Twin Delayed Deep Deterministic Policy Gradient (TD3). This agent employs a Denoising Auto Encoder (DAE) to extract stock representations from historical time series data. The trading agent initially employed the DDPG model, which was subsequently supplanted by the TD3 model. It integrates traditional financial technology indicators, like moving averages, with modern deep reinforcement learning technology to generate buying and selling signals for determining the optimal strategy. (2) The risk control agent, founded on quantum finance and an adaptive network-based fuzzy inference system. This agent merges the QPL indicator with a fuzzy risk control method to ascertain transaction amounts. Furthermore, a genetic algorithm is utilized to optimize the parameters of the fuzzy system, aiming to enhance profits and ensure accuracy in transactions at specific amounts. The experiments in this study involved selecting nine stocks and testing them against seven competing quantitative trading models. Upon comparing the profit rate, trading frequency, Sharpe ratio, and average return of each stock, eight stocks within the QF-FRL system achieved the highest returns and a greater number of transactions. Additionally, the QF-FRL system has also attained the highest average return and the second highest average Sharpe ratio. The results indicate that QF-FRL outperforms competing models, yielding higher profits and being particularly suitable for long-term investment. Moreover, it exhibits more favorable risk-adjusted returns and a notable degree of robustness. [ABSTRACT FROM AUTHOR]

The effectiveness and efficiency of Nigeria's power system are impacted by some inherent disadvantages of interconnected power systems, despite their benefits in providing mutual support during emergencies and gaining the financial advantage of new large-scale generation and transmission facilities. Practical experience with well-developed systems indicates that these disadvantages are quite noticeable. When a huge, linked system reaches a virtual elastic limit, it must collapse to preserve stability and dependability. The smart grid system is the answer. The idea, characteristics, and suitability of smart grids for developing nations like Nigeria are covered in this paper. New developments in Nigeria's electricity sector are also emphasized and spoken about. [ABSTRACT FROM AUTHOR]

Background: In Italy, Diagnosis-Related Groups (DRGs) have been adopted for hospital services reimbursement. In some Italian regions, nurse staffing allocation is purely volume-based, with different minutes/patient/day categories determined by the type of hospital ward. The Information System of Nursing Performance (SIPI) is a valid and reliable tool assessing nursing care complexity as an indicator of the actual nursing care demand. Evidence is lacking about the ability of current resource allocation methods to account for the nursing care demand. Objective: To evaluate the association between (1) DRG rates and nursing care complexity and (2) hospital ward categories of nurse staffing and nursing care complexity. Methods: All patients discharged from the medical department of an Italian hospital over a data collection period were eligible. To assess the association between nursing care complexity (SIPI) and DRGs, the distribution of the DRG rate (median and first–third quartile) was compared for cases with high or low complexity. To evaluate the association between nursing care complexity (SIPI) and nurse staffing, the frequency of high complexity within nurse staffing categories (120/180/240 min/patient/day) was compared. Because the sample was very large, methods of statistical inference were not applied, and only descriptive measures were reported. Results: 6872 hospitalizations were included. The median DRG rate for high and low complexity admissions were very similar (EUR 3536 and EUR 3285, respectively). The proportion of admissions with high complexity decreased for wards with higher staffing allocation rates. Conclusion: DRG reimbursement and the nurse staffing allocation systems were ineffective in accounting for nursing care complexity. The SIPI could help identify areas requiring more financial and staffing resources for nursing care. [ABSTRACT FROM AUTHOR]

This study investigates the effect of financial development on inequality in Bangladesh. We run a vector autoregressive (VAR) model for the economy of Bangladesh from 1980 to 2020. Using the impulse response functions (IRFs), we find that the disposable income and market income Gini coefficients respond positively to private credit. It suggests that financial development contributes to raising inequality in Bangladesh. We also find that growth has an adverse impact on inequality whereas income inequality has a positive effect on economic growth. However, economic growth has a greater and more pronounced negative effect on inequality than inequality itself, even though these two variables exhibit opposite interaction responses. It indicates that growth lowers inequality in Bangladesh. The forecast error variance decomposition function shows that private credit can explain the variations of disposable income Gini by 8.65 percent; on the other hand, disposable income Gini can explain the variation of private credit by 8.90 percent. [ABSTRACT FROM AUTHOR]

The present study aims to investigate the impact of companies' business strategies on financial reporting quality taking into account the effect of managers' overconfidence. The data of 140 companies listed on the Tehran Stock Exchange for ten years, from 2013 to 2022, were collected based on the systematic deletion model, and hypotheses were tested using multivariate linear regression. The results revealed the type of strategy chosen by companies significantly affects the quality of financial reporting. Companies that pursue aggressive strategies demonstrate better financial reporting quality compared with defensive companies, which aligns with previous research results. Bermpei (2021) showed that companies' operating policies significantly impact financial reporting. The results also revealed that managerial overconfidence has a significant adverse effect on financial reporting quality; it reduces the significant impact of business strategy on the quality of financial reporting. In companies with overconfident managers, the significant impact of business strategy on the financial reporting quality is decreased. The findings provide valuable insight into the importance of selecting an appropriate business strategy for enhancing companies' financial reporting quality, which should be considered by professional authorities to strengthen the quality of financial reporting. [ABSTRACT FROM AUTHOR]

Bridge agencies are often challenged to develop maintenance programs under given budgets. Numerous studies developed budget-allocation models for maintenance programs during defined planning horizons of multiple fiscal years while totally ignoring the crucial aspect of cash flow. The payment schedules (both timing and amount) for contractors might indicate agencies’ cash needs that exceed the available budgets during certain fiscal years, which create cash flow problems. While numerous finance-based scheduling (FBS) models were developed to manage cash flow for contractors, this function was totally overlooked for portfolio owners. Thus, this research reintroduces the FBS from the perspective of portfolio owners. A FBS model is developed to schedule the activities of the portfolio projects, utilize the schedules to define the payment schedules of projects’ contractors, calculate the agencies’ cash needs during the fiscal years, and utilize the multi-objective optimization algorithms of NSGA-II, SPEA-II, and MOPSO to optimize the projects’ schedules to achieve a balance between the cash needs during the fiscal years and the available budgets. The anticipated extensions in projects’ completion represent the conflicting objectives. Finally, the optimized schedules make the contractors’ payment schedules affordable by the agencies’ budgets, which help to complete projects successfully and achieve the programs’ strategic goals. [ABSTRACT FROM AUTHOR]

Given the intricate, multifaceted nature of financial data in e-commerce enterprises, this article presents a T-DPC algorithm for analyzing financial management in these businesses. The algorithm utilizes the t-SNE method to reduce the dimensionality of financial data, whilst also implementing an enhanced DPC algorithm based on the K-nearest neighbor concept to analyze financial data clusters. The results show that the F-measure metrics of the DPC algorithm optimized by t-SNE improve 16.7% and 3.07% over the DPC algorithm after testing on the PID and Wine datasets, and its running time is faster than the DPC algorithm on the Aggregation, D31, and R15 datasets by 16.2. Therefore, the algorithm has reference significance for the financial analysis of e-commerce enterprises. [ABSTRACT FROM AUTHOR]

With the rapid development of information technology, rural financial management is facing the great challenge of digitalization and intelligentization. This study aims to explore the application of embedded systems combined with blockchain technology in rural financial management to provide more efficient and secure solutions. Firstly, the main problems in rural financial management are analyzed, including low data processing efficiency and poor data security. It then explores the potential applications of embedded systems in financial management, as well as the main characteristics and classifications of blockchain technology. Based on this, a model integrating embedded system and blockchain technology is designed, and the effectiveness of the model is verified by experiments. The experimental results show that the system not only significantly improves the data processing speed, but also enhances the data security and improves the user satisfaction. In general, this study provides theoretical and practical support for the technical innovation of rural financial management, and shows a broad prospect in practical application. [ABSTRACT FROM AUTHOR]

Purpose: In this case study, the authors aimed to investigate the usefulness of five interactive workshops on leadership skills relevant to academic physicians for their professional fulfillment. Workshops were led by experts in finance, negotiation, business administration and digital tools and enhanced a practical understanding of skills in 1) financial investment; 2) growing clout on social media; 3) negotiation; 4) navigating institutional culture as a woman; and 5) conflict management. Design/methodology/approach: Workshops were deployed to faculty in the departments of Radiology and Psychiatry. Attendance at seminars was captured, categorized as in-person (when offered), virtual-live or virtual-recording views post hoc. The authors also collected responses to a brief, 5-question survey which assessed faculty familiarity with the topic pre-and post-seminar and evaluated the perceived relevance of the topic to professional fulfillment. Findings: The highest attendance was for the seminar on financial investments, and the lowest attendance was for that on conflict management. The seminar that the highest proportion of respondents deemed important as a leadership skill was on the topic of navigating institutional culture as a woman in the workplace. The seminar that focused on cultivating clout on social media was the seminar that the highest proportion of respondents deemed worth attending. Originality/value: From this case study, the authors learned that financial literacy, discerning institutional culture, managing conflicts, negotiating and using digital tools are topics which have relevance to physician professional fulfillment. Such topics could be valuable as the building blocks for future programs which provide leadership training to physicians. [ABSTRACT FROM AUTHOR]

Objectives: Previous research has noted that a person-centered approach to financial capacity assessment is feasible. This study of personal finance included a review of 12 months of checking account statements followed by research interviews to investigate income, spending, financial literacy, and financial decision-making. The objective of the study was to determine the convergent validity of excess spending to contextual aspects of financial decision-making, financial literacy, and early memory loss. Method: Participants were 114 adults over the age of 60 who came primarily from two research registries; the Healthier Black Elders registry and the Michigan Alzheimer's Disease Research Center registry. After sharing their checking statements participants completed two telephone interviews. Bivariate and multivariate analyses were used to compare those with no memory loss to the memory loss group, and to determine which measures were significantly related to excess spending. Results: There was a significant difference in excess spending between those with early memory loss and those with no memory loss. There was a significant difference in financial decision-making risk scores between the groups, as well as on a memory measure and a financial literacy measure. In a hierarchical regression analysis financial decision-making was the only measure significantly related to excess spending. Conclusion: This study documented the convergent validity of person-centered measures of personal spending and financial decision-making with early memory loss. Early memory loss was related to both excess spending and contextual aspects of financial decision-making. [ABSTRACT FROM AUTHOR]

Objective: Industry 4.0 or the digital revolution is changing the way we live, altering the interaction between customers and banks, inevitably implying that both existing business techniques and financial management are not exempt from this change. The main objective of this research is to design and develop a maturity model for the performance evaluation of managers in Bank Melli Iran with a modern technology approach. Methodology: This research is applied-developmental in terms of purpose, exploratory in nature, and descriptive-survey with a mixed exploratory approach in terms of data collection method. The qualitative approach is based on the fuzzy Delphi method. In the qualitative section of the research, a purposeful sample of 15 participants was selected, including academic experts and some senior managers of Bank Melli. Findings: The statistical population in the quantitative section includes 180 experts and employees of Bank Melli, with a sample size of 120 estimated using random sampling. Data in the qualitative section were collected through semistructured interviews guided by general directions and then analyzed using the fuzzy Delphi method to develop the conceptual model of the research. In the model testing phase, the research hypotheses were developed and tested using factor analysis and path analysis models with SPSS and PLS software. Conclusion: The research results indicated that the model consists of four main factors: management tasks, conceptual skills, technical skills, and human skills, described by 22 indicators and 104 sub-indicators. [ABSTRACT FROM AUTHOR]

Background: In China, national immunization program (NIP) vaccines benefit from robust financial support and have achieved high coverage. Non-NIP vaccines rely on fragmented funding sources, mostly out-of-pocket payment, and face sub-optimal and inequitable coverage. Sustainable financing needs to be secured for addressing equity in non-NIP vaccine delivery. However, discussion and understanding of this issue remain limited. This study aims to analyze the current situation, comprehensively identify challenges and opportunities in non-NIP vaccine financing, and offer suggestions to enhance vaccine uptake and improve public health. Methods: Between July and December 2023, we conducted a series of semi-structured, in-person interviews with 55 stakeholders from the Health Bureau, Centers for Disease Control and Prevention, Medical Insurance Bureau, and Finance Bureau across five provinces in China. Participants were selected through stratified sampling, and the interviews mainly included their involvement in non-NIP vaccine financing, challenges faced, and strategies for improvement to enhance financing performance. Informed consent was obtained, and thematic analysis was used to analyze the data. Results: Non-NIP vaccine financing sources include out-of-pocket payments, government fiscal, health insurance and other external funds. These four channels differ in vaccine types covered, costs, and target populations, each with unique challenges and opportunities. High out-of-pocket costs remain a significant barrier to equitable vaccine uptake, while market competition has lowered the vaccine price and improved accessibility. Local fiscal support for free vaccination programs faces challenges related to sustainability and regional disparity, though governmental commitment to vaccination is growing. Nevertheless, centralized procurement organized by the government has lowered the price and reduced the financial burden. Despite legal restrictions on using basic health insurance for vaccinations and limited commercial insurance options, private medical savings accounts and mutual-aid mechanisms present new opportunities. Although the scope and impact of external support are limited, it has successfully increased awareness and social attention to vaccination. Conclusion: Relying on individual payments as the main financing channel for non-NIP vaccines is unsustainable and inadequate for ensuring universal vaccine access. A concerted and synergistic approach is essential to ensure sufficient, sustainable resources and enhance public financial management to improve equity in the non-NIP vaccines. [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]

In our paper, we provide a review of the literature to identify the main transmission channels through which geopolitical risks (GPR) influence macro-financial stability. We begin by analyzing the existing measures of geopolitical tensions and uncertainty, showing that GPR impacts economic and financial uncertainty episodically, with significant but transient spikes during major geopolitical events. The review then identifies the two principal channels through which GPR affects macro-financial stability: the financial channel, operating through increased uncertainty and heightened risk aversion, leading to shifts in investment portfolio allocations and cross-border capital flows; and the real economy channel, impacting global trade, supply chains, and commodity markets. Using data from the past two to three decades, we provide graphical analyses that confirm the findings in the literature, highlighting the episodic nature of the impact of GPR. These insights underscore the need for policymakers and financial institutions to adopt event-specific approaches to effectively mitigate the adverse effects of geopolitical risks on economic and financial systems. [ABSTRACT FROM AUTHOR]