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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.)

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.)

We examine the relation between within-firm office changes and audit quality in the United States. Our primary analysis documents a reduction in audit quality, measured using abnormal discretionary accruals and restatements, when the client is transferred to a smaller within-firm office (downsize effect). We are unable to find evidence that clients experience significant improvement in audit quality among transfers to a larger within-firm office (upsize effect). We then condition our sample on the change in the number of public clients of the receiving office to better understand the source of the underlying association. We find that our downsize effect is driven by offices experiencing a decrease in the number of public clients, suggesting that our main association is not entirely the result of resource constraints for the receiving office. We posit that this finding is consistent with audit quality deterioration among within-firm office changes to smaller offices driven, in part, by the receiving office's inability to adequately overcome the knowledge transfer frictions that accompany a move to a new office. Our findings offer empirical evidence on consequences of within-firm office changes and are particularly relevant to regulators and preparers. [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.)

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.)

Selling is often associated with competitiveness, which has led many scholars to examine trait competitiveness as a driver of salesperson performance. However, it is also suggested that competitiveness contributes to less cohesive work environments which can have adverse effects on firms and their stakeholders. The authors explore this dichotomy by first conducting a field study utilizing multilevel, multisource data acquired from 358 salespeople working at 86 offices of a large company. Using Mplus, the authors employ a 1-2-1 multilevel model to test the effects of trait competitiveness on work group cohesion, along with subsequent effects on sales performance and turnover. Findings reveal a surprising positive relationship between trait competitiveness and work group cohesion, with the latter reducing turnover likelihood. Thus, trait competitiveness has indirect effects, through work group cohesion, in reducing turnover, while having direct and positive effects on sales performance. Results of a follow-up qualitative study reveal that the positive relationship between trait competitiveness and work group cohesion can be attributed to the competitive focus (i.e. interpersonal, intergroup, or intrapersonal) of the individuals within the sales organization. Overall, this work shows that organizations can have both competitive salespeople and cohesive work environments, contributing beneficially toward sales output and turnover. [ABSTRACT FROM AUTHOR]

The article covers the activities of administrative service centers: problematic issues and ways to solve them. Among the problems in the activities of public service centers are the following: 1) the lack of alternative ways to apply to administrative service centers for a certain type of public service, which makes the subjects directly dependent on the officials who provide them; 2) lack of appropriate conditions for waiting for the subjects of treatment, especially for people with disabilities, when the premises of public administration entities do not have basic chairs and tables for filling out forms, documents, applications, etc., there are no means for easy access to the offices objects of public administration of subjects of treatment with special needs; 3) lack and / or limited access to information on administrative procedures for the provision of public services in the activities of the CNAP; delays by local government officials, including administrative service centers and executive authorities, in the timing of many public services; 4) too huge «live» queues in the executive and local governments, including public service centers; 5) inconvenient mode of operation of administrative service centers providing public services, which often coincides with the usual schedule of most of the subjects of appeals and causes certain inconveniences primarily for consumers who are forced to apply for public services; 6) violation of the terms of consideration by the employees of the CNAP regarding the decision on the merits of providing a certain type of public service; 7) intermediate decisions and approvals among the subjects of public administration, which in turn are located in different parts of settlements; 8) the complexity of public service delivery procedures, the essence of which is that consumers of public services must collect a significant number of documents in the form of certificates, copi es, etc. Emphasis is placed on the fact that the establishment of administrative service centers should be the alternative that will significantly improve the quality of service to the subjects of treatment and help prevent corruption risks in the activities of the CNAP. It is proved that the Law of Ukraine «On Administrative Services» provided for the establishment of such centers primarily in those subjects of public administration, where the maximum number of public services is provided by their structural units, in particular, in the executive committees of city councils. In addition, the Law of Ukraine «On Administrative Services» provides for measures to decentralize the provision of basic public services, related to the need to transfer authority to receive documents in the field of public services and issue their results from territorial units of central executive bodies to relevant local governments and / or local district state administrations, including CNAP. [ABSTRACT FROM AUTHOR]

The article critically analyses the legal norms regarding the recalculation of pensions for individuals discharged from military service and individuals equated with them. It examines and characterizes the legislative grounds for such recalculation and their impact on the legal mechanism for exercising the right to pension provision by these categories of individuals. Problems in the practical implementation of the pension recalculation procedure are identified, focusing on contradictions and certain inconsistencies in the legislative norms. Examples are provided, and the content of discrepancies between the provisions of subordinate regulatory acts and the laws in terms of recalculating pensions based on updated certificates due to changes in the amount of financial support, or the individual's request for a change in the type of pension provision, or the need for pension indexation, etc., is analysed. The article emphasizes that a significant issue in the legal mechanism for exercising the right to pension recalculation for recipients of special pension provision is the large number of involved entities. Attention is drawn to the absence of a legislative definition of pension recalculation and the lack of systematization in the normative grounds for such recalculation. Based on the analysis of legal norms, it is suggested that the need for pension indexation is a reason for recalculating pensions. It is concluded that there are three main legal grounds for recalculating pensions: the presence/submission of documents that were not considered at the time of the pension award to the recipient of special pension provision; the adoption by the Cabinet of Ministers of Ukraine of an act changing the amounts of financial support for military personnel, and the indexation of financial support. It is argued that, in addition to these, a court decision obliging the territorial offices of the Pension Fund of Ukraine to conduct a recalculation is also a ground for pension recalculation for a recipient of special pension provision. The article highlights that court appeals result from the Pension Fund of Ukraine's incorrect application of newly adopted regulations over time and/or incorrect application of legislative provisions. Examples of court decisions are provided, indicating problematic issues in the mechanism of pension recalculation for recipients of special pension provision that required court intervention and were resolved in judicial proceedings. The corresponding conclusions of the Constitutional Court of Ukraine are also analysed. [ABSTRACT FROM AUTHOR]

We introduce NPKGRIDS, a new geospatial dataset, providing for the first time data on application rates for all three main plant nutrients, nitrogen (N), phosphorus (P, in terms of phosphorus pentoxide, P2O5) and potassium (K, in terms of potassium oxide, K2O) across 173 crops as of 2020, with a geospatial resolution of 0.05° (approximately 5.6 km at the equator). Development of NPKGRIDS adopted a data fusion approach to integrate crop mask information with eight published datasets of fertilizer application rates, compiled from either georeferenced data or national and subnational statistics. Furthermore, the total applied mass of N, P2O5, and K2O were benchmarked against the country level information from FAO and the International Fertilizers Association (IFA) and validated against data available from National Statistical Offices (NSOs). NPKGRIDS can be used in global modelling, and decision and policy making to help maximize crop yields while reducing environmental impacts. [ABSTRACT FROM AUTHOR]

Research and innovation (R&I) institutions must commercialize their innovations to remain competitive in a knowledge-based economy. While R&I institutions in Uganda have the potential to drive socioeconomic development, a clear understanding of the commercialization pathway is lacking. This study aims to bridge this gap by analyzing the systemic, infrastructural, and financial factors that drive and hinder the commercialization of innovations at R&I institutions in Uganda. This study offers the first comprehensive examination of the systemic, infrastructural, and financial dimensions influencing innovation commercialization within Uganda's R&I ecosystem, presenting new empirical evidence on the prioritized barriers and drivers as perceived by key stakeholders. Employing a mixed-method approach, this study uniquely combines quantitative surveys with qualitative case studies and key informant interviews, enabling a nuanced understanding of the multifaceted drivers of and barriers to innovation commercialization in Uganda. The study employed the Delphi technique to identify consensus among key informants. The findings highlight the urgent barriers to address, including fragmented R&I ecosystems, inadequate support infrastructure, such as technology transfer offices, and significant gaps in innovation financing. These issues underscore the urgent need for targeted policy interventions. Based on our findings, we recommend the establishment of a national innovation fund, enhancement of public private partnerships for R&D infrastructure development, and formulation of a cohesive national policy framework to streamline commercialization processes at R&I institutions. This study provides policymakers with a data-driven foundation to craft targeted interventions aimed at removing the identified barriers, thereby catalyzing the commercialization of innovations in Uganda's R&I institutions. [ABSTRACT FROM AUTHOR]

Improving the sustainability of the European livestock sector requires recent data at high spatial resolutions. Only then can we analyse potential negative impacts of livestock related to ecosystem degradation, and positive ones such as preserving cultural landscapes through grazing. Data on livestock numbers in Europe are provided by the European statistical office but at a coarse spatial resolution aggregated to statistical regions like NUTS2 or even coarser. While data on a more detailed level, such as local administrative areas, are available from individual national statistical offices, a collection of harmonized data has not been available until now, limiting the use of livestock data in environmental and agricultural studies. We collected data from all European Union Member States and neighbouring countries, resulting in the most up to date and spatially explicit dataset on livestock numbers publicly available to all researchers. We provide data on livestock numbers for more than 70,000 administrative units in 43 countries and territories. In addition, we provide data on the share of cattle that are grazing. [ABSTRACT FROM AUTHOR]

The vestibulo-ocular reflex (VOR) stabilizes vision during head movements by counter-rotating the eyes in the orbits. Although considered one of the simplest reflexes due to its minimal neuronal circuity comprising a 3-neuron arc, previous studies have shown that VOR performance deteriorates in both monkeys and humans when they are drowsy. Given constant head perturbations under dynamic environments, the VOR has been proposed as a viable biomarker for detecting human drowsiness in automobiles and other moving vehicles. However, under stationary environments where exogenous head movements are absent, its applicability has been questioned. In this study, we demonstrate that each heartbeat generates small yet distinctive head movements, and the VOR compensates for these minor head perturbations. Furthermore, we show that the effectiveness of VOR responses varies with the degree of drowsiness, indicating that the VOR can serve as an indicator of drowsiness, even in stationary contexts such as in classrooms and offices. [ABSTRACT FROM AUTHOR]

Lawmakers who can supply themself with information to manage complex problems are at an advantage, but equally important is the filtering and contextualizing of applicable information. Members of Congress manage a deluge of policy and political information, and this short paper examines one strategy members of Congress use to mitigate that burden—by investing in reference material and news media to filter and summarize the policymaking environment. Using congressional disbursement data from the 116th and 117th Congress, I explain how institutional experience is associated with an office's choice to invest in more information filtering. Freshman members of the House are more likely to turn to news media or publications to provide insight into the congressional agenda, offer political context, and prioritize issues of importance. Reference investment is not tied to partisanship, ideology, lawmaking capacity, or previous office, but those junior offices who need to get up to lawmaking speed invest in external information filtering. These results illuminate how central institutional knowledge is to lawmaking in Congress, and how much an office is willing to invest to mitigate that weakness. [ABSTRACT FROM AUTHOR]

Asset owners will play a foundational role in how the financial system will respond to the immediate and long-term physical, transition, legal, and other risks and opportunities emerging from global climate change. We investigated how asset owners incorporated climate change in their investments using a process framework of organizational change. We conducted more than 50 interviews with asset owners with over $750B assets under management, and their stakeholders, including beneficiaries, lawyers, consultants, and asset managers. These asset owners included retail investors, high-net-worth family offices, pensions, foundations, endowments, trusts, and corporations. Interviewees discussed their investment strategies related to climate change, including mitigation, adaptation, profit, philanthropic finance, risks, and opportunities. We found that legal stakeholders sometimes drove conversations, that trustees gradually matured in their fiduciary identities, and that staff struggled to operationalize investment mandates. We summarize proposed interventions that will help asset owners better serve their commitments. [ABSTRACT FROM AUTHOR]

Chiefs of Staff to heads of government hold a prominent position at the apex of the political executive. However, our knowledge of the personal and professional backgrounds of these unelected actors is surprisingly patchy. Not only is this an empirical gap, but it is also problematic as interactions between actors within political executives shape political decisions and ministerial operations. For this study, we present the most systematic dataset mapping the profiles of 56 chiefs of staff to prime ministers in four Westminster family countries from 1990 to 2021: Australia, Britain, Canada, and New Zealand. Their profiles are examined in relation to four concepts: (1) descriptive representation; (2) career de‐separation; (3) institutional (in)stability; and (4) the revolving door. The demographic results illustrate how prime ministers' offices attract individuals with certain characteristics more than others. In order to bolster these results, more research on the chief of staff role is needed to demonstrate how prime ministers exert power and use these staff to strengthen their capacity to govern. [ABSTRACT FROM AUTHOR]

Background: Several patient‐reported outcome measures (PROMs) have been developed for research to assess the multiple dimensions of chronic pruritus (CP). The acceptability and perceived benefits of their use in clinical practice remain unknown. Objectives: To assess the acceptability and perceived benefits of validated PROMs from the perspective of patients and physicians in dermatological offices and clinics. Methods: Patients with CP due to atopic dermatitis, psoriasis, chronic prurigo or chronic urticaria were recruited at 10 dermatological offices and two dermatological clinics in Germany. Patients completed a set of validated PROMs on pruritus intensity (numerical rating scale, NRS), symptom control (itch‐controlled days, ItchCD), quality of life (Dermatology Life Quality Index, DLQI; 5‐pruritus life quality, 5PLQ) and general health status (EuroQol, EQ‐VAS). Acceptability (relevance, difficulty of completion, length) and benefits (usefulness, feasibility) of these tools were assessed on a NRS (0–10) by patients and physicians, respectively. Data were analysed descriptively. Linear regression was used to study potential associations between age, sex, occupation, office versus clinic, change of therapy and physician‐reported benefits. Results: N = 523 patients (46% male, average age: 53.5 years) participated. Acceptability of PROMs by patients was high, indicated by low difficulty (Md = 0, IQR = 0–1 for all PROMs) and high relevance (Md = 8, IQR = 4–10 for all PROMs). Also, most patients (89–95%) rated length of the questionnaires as 'exactly right'. Physicians rated the NRS as the most beneficial instrument (feasibility: Md = 8, IQR = 6–10; usefulness: Md = 9, IQR = 7–10). Hierarchical linear regression revealed that only recruitment site (dermatological office vs. clinic) was significantly associated with usefulness and feasibility (higher ratings for clinical context; βs = 0.149–0.258, ps <0.05; except feasibility for EQ5d, β = ns). Conclusions: PROMs are welcomed by patients, while physicians consider instruments measuring pruritus intensity and impairment of quality of life as beneficial for the clinical routine. Widespread implementation of PROMs in daily clinical work is needed to improve care. [ABSTRACT FROM AUTHOR]

This study investigates the economic characteristics of green and conventional office buildings in selected nodes in Gauteng Province in South Africa. We estimated the gross rent, net rent and operating cost per square meter elasticities using hedonic regression models. Contrary to international research, which points to tenants willing to pay rent premiums and enjoy cost savings for green, compared to conventional buildings, our results show that in some nodes, green and conventional buildings of similar quality were not differentiable based on rents and operating costs. In one node, 3-star rated green buildings rented at a premium and their operating costs were higher, compared to conventional buildings of similar quality. Only in one node were 4-star rated green buildings characterized by rent premium and lower operating cost advantages for tenants. Differences in the attractiveness of nodes imply that tenants may forgo the expected cost savings from renting green offices in addition to paying a rent premium if the location is right. Since the dataset is archival, findings may not reflect market conditions caused by the COVID-19 Pandemic. In addition, the relatively limited size of the dataset may inhibit applicability of the insights across the South African office market. [ABSTRACT FROM AUTHOR]

Land registration is an important program in asset legalization with the vast land resources owned by Indonesia. The reality is that there are 48 million certificated lands out of an estimated 126 million certificates throughout Indonesia, so the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) made a breakthrough through the Complete Systematic Land Registration (PTSL) program. The grouping mechanism of the PTSL program is divided into four clusters, namely K-1, K-2, K-3, and K-4. Land parcels included in K-4 have problems, namely that they have been registered but not mapped/mapped incorrectly, so the idea of modeling the K-4 typology is needed for accelerating the improvement in land data quality (KW). The research location is in Bandung Regency, which is included in the top five land offices with the highest number of K-4 in West Java Province. This research method uses a mixed method, namely quantitative with a Slovin approach for the identification and clustering of K-4 typology and descriptive qualitative for justification of typology modeling in multiple aspects. The results of K-4 typology modeling were 128 clusters based on seven types of data criteria and obtained 4 clusters that matched the data sample, namely T-1, T-43, T-63, and T-128. The four clusters were justified against the K-4 concept in the Ministry of ATR/BPN, the FFP-LA concept, and the PESTLE framework. Dissemination of K-4 typology modeling is a breakthrough that can be implemented by the Ministry of ATR/BPN and its staff in various regions and the role of multi-concepts in this research can be an input for improving the K-4 concept that has been in effect so far. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter 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.)

Purpose: The purpose of this paper was to extend the current knowledge on the impacts of activity-based workplaces (ABWs) on productivity in knowledge work. It offers more background information that is needed to properly evaluate ABWs' suitability for different organisations. In the results section, ABWs are compared to the cellular and open-plan office types. Design/methodology/approach: This study was conducted using a survey method with 5,841 respondents. The data were collected between 2015 and 2019 from 32 public-sector organisations. Findings: The findings of this paper reveal that ABWs offer clear advantages over the other office types but requires careful design and well-implemented solutions. The superiority between ABWs and cellular offices also depends on workers' profiles and needs and is not for everyone. Practical implications: For practitioners, this paper offers valuable information to compare the three office types: ABW, cellular and open-plan. It also highlights the importance of careful planning and good implementation, which are both essential to making the ABW environment productive for employees. Finally, this paper clearly provides evidence that ABWs and open-plan offices differ in their facilities and productivity. Originality/value: This paper included a unique and large sample with open variables, which are fairly rare in ABW-related papers. It also provides evidence that ABWs, when implemented correctly, seem to be an excellent option for some work profiles. [ABSTRACT FROM AUTHOR]

Objective: The main objective of this study was to compare the knowledge and attitude of general dentists, senior dental students, and orthodontic residents toward obstructive sleep apnea (OSA). Materials and Methods: A questionnaire was designed and administered among 73 senior dental students, 84 general dentists, and 50 orthodontic residents. The questionnaire asked for demographic information of the participants and assessed their knowledge and attitude toward OSA. The validity and reliability of the questionnaire were confirmed by experts. Data were analyzed by the Kruskal−Wallis and Bonferroni tests using SPSS (α = 0.05). Results: The mean knowledge scores of general dentists and senior dental students were significantly lower than those of orthodontic residents (p < 0.001). However, there was no significant difference in the knowledge score of senior dental students and general dentists (p = 1). The mean knowledge score was significantly higher in dentists with 1–3 years of professional clinical experience (p = 0.02). The knowledge score was the highest in dentists working in private clinics followed by private offices and public clinics. The mean attitude score was the highest in orthodontic residents followed by general dentists and dental students. There was no significant difference in attitude based on the attended university, age, or time of graduation. Conclusion: According to the results, general dentists had insufficient knowledge about OSA, which could result in under‐diagnosis or misdiagnosis of patients with OSA. This finding highlights the need for further education and training for dentists to properly identify and refer OSA patients to orthodontists or sleep specialists. [ABSTRACT FROM AUTHOR]

This study investigated the impact of two types of internal blinds on the indoor thermal environment of a highly glazed office room in Istanbul during summer. The research examined four configurations: (i) no blinds, (ii) roller blinds, (iii) layered roller blinds in night mode and (iv) layered roller blinds in day mode. Measurements of air velocity, average radiation temperature, air temperature and relative humidity were conducted to assess thermal comfort. The findings revealed that internal blinds significantly influence thermal comfort in radiantly cooled office spaces during summer. Without blinds, the indoor environment only met ISO 7730 comfort category C, with average predicted mean vote (PMV) and predicted percentage of dissatisfied (PPD) values of 0.6 and 12.5%, respectively. However, with internal blinds, comfort categories A and B were achieved, resulting in improved thermal comfort levels, with average PMV and PPD values ranging from 0.2 to 0.3 and 6% to 7.5%, respectively. Roller blinds, in particular, proved highly effective in enhancing thermal comfort and reducing mean radiant and indoor air temperatures in highly glazed radiant cooling offices. This demonstrated their energy-efficient potential for improving indoor thermal comfort. [ABSTRACT FROM AUTHOR]

Based on a critical appraisal of current literature on Collaborative Governance, this article addresses the predominant way of dissociating public networks and bureaucracy as opposing forms of organizations. Drawing upon data collected from three governance networks in Sweden, the study displays how the studied actors seek to establish hierarchical relations, formal interaction channels, and designated offices to enable and facilitate collaborative governance networks in response to what is perceived as irrational and ad-hoc organizing. The analysis outlines how and why governance networks need not inevitably be transcending bureaucracy, but constitute a distinct and deliberate declaration of just that: The Networked Bureaucracy. [ABSTRACT FROM AUTHOR]

Abstract\nPLAIN LANGUAGE SUMMARYOffices of inspector general (OIGs) have become an important part of the United States government, located in virtually every agency and providing oversight through audits and investigations that examine fraud, waste, abuse, ineffectiveness, and inefficiency. Yet, scholars know little about their activities. Conventional wisdom suggested that investigations would be favored over audits partially because the OIGs would want to bolster their reputation with Congress and the public. This research examines 11 departmental OIGs to explore whether investigations are prioritized over audits, especially in the context of declining budgets. Quantitative workforce data from the U.S. Office of Personnel Management show that contrary to expectation these OIGs largely prioritize auditing through an allocation of more full-time equivalent (FTE) employees. Budget data, adjusted for inflation, show that funding since the 2010s was flat followed by marked increases for some OIGs during the Trump Administration, which doesn’t help explain these priorities; however, a qualitative analysis of statutes shows Congress assigns auditing tasks more often than investigative tasks. Overall, this mixed methods research provides preliminary evidence that OIGs’ desire to maintain or improve their reputation and be responsive to Congress leads them to focus on improving agency performance and helping their agencies fulfill their missions.Since 1978, Congress has been passing laws that create watchdog agencies, known as offices of inspector general (OIGs). Today nearly every federal agency has one. OIGs are charged with two primary tasks: investigating violations of criminal or administrative law and auditing management processes. It was thought that OIGs would make investigations a priority over audits because catching bad guys would provide them with positive reputations among Congress and the public. This research examines data from 11 federal OIGs from the last 12 years to test this hypothesis. We found that 10 of the 11 OIGs had assigned more full-time staff to audits than to investigations, which was contrary to expectations. Budget data from the same time shows that the majority of these OIGs had flat budgets, which didn’t provide definitive evidence of why audits had been prioritized over investigations; however, a review of statutes showed that Congress had assigned auditing tasks more often than investigative tasks. Overall, this research provides preliminary evidence that OIGs pursue positive reputations among Congress and the public by focusing on improving management processes and helping their agencies fulfill their missions. [ABSTRACT FROM AUTHOR]

Office environments play a critical role in employee wellbeing and productivity. While the benefits of incorporating nature into workspaces have been recognized, the specific visual characteristics that contribute to restorativeness remain unclear. This study investigates how visual characteristics of office environments, specifically the presence of greenery and color complexity, are associated with perceived restorativeness. In Study 1, we developed a scale based on Attention Restoration Theory to measure the restorative characteristics of office environments, consisting of three subscales: Being Away, Fascination, and Extent. In Study 2, we used this scale to examine the correlation between the restorative characteristics of offices and the visual properties of office photographs. The results showed that the square root of the percentage of green area, the color fractal dimension, and the brightness fractal predicted perceived restorativeness. Notably, the color fractal dimension often showed a stronger effect than the amount of greenery per se. These findings suggest that both the presence of greenery and the overall complexity of color transitions in office spaces contribute to their restorative potential. Our study provides insights for designing more restorative office environments, emphasizing the importance of not only increasing greenery but also mimicking natural color patterns. The predictive model developed provides a practical tool for estimating the restorative potential of office designs. Although there are limitations such as the use of photographic assessments and the inability to fully explain the Extent component of restorativeness, this study contributes to our understanding of how to create more psychologically supportive work environments. [ABSTRACT FROM AUTHOR]

Public administrations must change toward sustainability to play a meaningful role in sustainable policy‐making. However, little is known about how and why sustainability‐oriented change unfolds in public administrations. This article aims to advance conceptual and empirical knowledge by examining sustainability mainstreaming through sustainability offices (SO) as a specific type of sustainability‐oriented administrative change. Based on a framework that distinguishes modes and mechanisms of mainstreaming, the article provides qualitative insights into how SO in five Swiss cantons shape the work of their respective administrations toward sustainability. The case comparison suggests that sustainability mainstreaming is most transformative when committed SO address a combination of institutional, ideational, and agency‐related factors through their activities. These findings highlight the critical role of SO in sustainability‐oriented administrative change and lay the groundwork for developing targeted strategies to enhance their effectiveness in mainstreaming sustainability. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the study was to identify settings associated with SARS-CoV-2 transmission throughout the COVID-19 pandemic in France. Methods: Cases with recent SARS-CoV-2 infection were matched with controls (4:1 ratio) on age, sex, region, population size, and calendar week. Odds ratios for SARS-CoV-2 infection were estimated for nine periods in models adjusting for socio-demographic characteristics, health status, COVID-19 vaccine, and past infection. Results: Between October 27, 2020 and October 2, 2022, 175,688 cases were matched with 43,922 controls. An increased risk of infection was documented throughout the study for open-space offices compared to offices without open space (OR range across the nine periods: 1.12 to 1.57) and long-distance trains (1.25 to 1.88), and during most of the study for convenience stores (OR range in the periods with increased risk: 1.15 to 1.44), take-away delivery (1.07 to 1.28), car-pooling with relatives (1.09 to 1.68), taxis (1.08 to 1.89), airplanes (1.20 to 1.78), concerts (1.31 to 2.09) and night-clubs (1.45 to 2.95). No increase in transmission was associated with short-distance shared transport, car-pooling booked over platforms, markets, supermarkets and malls, hairdressers, museums, movie theatres, outdoor sports, and swimming pools. The increased risk of infection in bars and restaurants was no longer present in restaurants after reopening in June 2021. It persisted in bars only among those aged under 40 years. Conclusion: Closed settings in which people are less likely to wear masks were most affected by SARS-CoV-2 transmission and should be the focus of air quality improvement. ClinicalTrials.gov (03/09/2022): NCT04607941. [ABSTRACT FROM AUTHOR]

The wine sector has historically been dominated and led by men, but in recent decades many women have started to occupy various roles, from production to marketing. However, disparities persist in terms of career progression, as well as contractual and salary treatment. Unfortunately, the available data is often fragmented and not always representative, as gender equality reports are not widespread and do not always take into account the positions in the organization chart. In wine communication women are still often represented in a stereotypical manner, although some recent articles and books have begun to denounce the existence of the gender gap and the lack of visibility for women in top roles in companies, consortia, academies, and editorial offices as well as in wine and vine events. The article presents a series of data on the presence of women in events, panels and conferences in the sector and analyzes the opportunities (existing or missed) related to visibility or to its lack in such occasions, before presenting the case of Millevigne magazine, which represents an example of female leadership in the technical publishing sector. [ABSTRACT FROM AUTHOR]

Using archive materials, this article investigates the decades-long translation process behind the year 2000 Carcanet collection 'Cyprian Norwid: Poems, Letters, Drawings'. In doing so, it explores the role that translation played in the initial blossoming, and later collapse of, Christine Brooke-Rose and Jerzy Peterkiewicz's romantic relationship. The translation of Christian mystic Cyprian Norwid's poetry, from Polish to English, was undertaken for the first time by Brooke-Rose and Peterkiewicz in the 1940s. After a small batch of poems were well received, Peterkiewicz partnered with poet Burns Singer to produce another batch, included in their collection 'Five Centuries of Polish Poetry'. As divorce proceedings began, Peterkiewicz approached Brooke-Rose with the idea of doing a full collection of Norwid translations, which she accepted. For over half a decade, this was the only communication between the two writers. The project was rejected by publishers in 1976, only to re-emerge in the 1990s, being accepted by Carcanet Press and then lost when their offices were destroyed by an IRA bomb in 1996. Pieced together for a third time, the translations by Peterkiewicz, Brooke-Rose and Burns Singer were finally published in the year 2000. By looking at the process behind these translations, this article hopes to provide insights into the personal aspect of translation work, collaborative translating methodologies and the traces such working processes leave upon the final translations. [ABSTRACT FROM AUTHOR]

The Constitutional Court has declared a provision in the General Social Insurance Act (ASVG) to be unconstitutional. It concerns § 430 para. 3a last sentence ASVG, which states that the chairpersons of the general meeting of the Austrian Health Insurance Fund (ÖGK) must not belong to the same electoral group as the chairwoman or chairman of the board of directors. The Constitutional Court has decided that this provision violates the principles of self-administration, the principle of equality, and the right to equal access to offices. The request for the repeal of this provision was submitted by the Federal Administrative Court. [Extracted from the article]

The current research aims to discover the positive thinking level of preparatory school students in Mosul City, to discover if there is a significant difference sign in positive thinking level according to gender variable (males-females) and to discover if there is a significant difference sign in positive thinking level according to class variable (fourth- sixth). The researcher has adopted the descriptive procedure. The sample of the consists of (100) students which were selected randomly. The research tool includes (Husam Mohammed Munshid's scale, 2013). The data were treated statistically using split-half test, T-test for two independent samples, T-test for one sample, Pearson's correlation coefficient, (SPSS) was used by the researcher, the following results were made: 1-The sample members are characterized by a high level of positive thinking. 2- There are no statistically significant differences in the level of positive thinking according to the gender variable (males-females). 3- There are statistically significant differences in the level of positive thinking according to the grade variable (Fourth - Sixth) and for the benefit of the sixth grade. In light of the results, a set of recommendations has been developed to establish offices or centers for educational and psychological supervision in educational institutions, which help to develop positive thinking and provide courses that develop human capabilities, in addition to holding meetings, seminars and conferences to encourage the community to take an interest in developing positive aspects, and that the curricula include skills that develop the thinking of its various types. [ABSTRACT FROM AUTHOR]

In this essay, we examine the institutional affiliations of Isis contributors and editors in the second half of the twentieth century and the first decades of the twenty-first, and analyze what the articles and book reviews in Isis suggest about contributors' engagement with the field of science studies more broadly. For much of the late twentieth century, we argue, Isis was a US-dominated journal, in terms of both the affiliations of its contributors and the intellectual trends it engaged with. Methodological developments in European science and technology studies (STS), for example, were generally not reflected in Isis 's research content until many years after they were originated, although the Isis book reviews frequently considered books by STS researchers. This US dominance has begun to change in recent years, however, with the establishments of editorial offices outside the United States and an increasing number of contributions from scholars outside the US. Current citation patterns in Isis reveal that the journal's research articles reflect strong engagement with STS more broadly. [ABSTRACT FROM AUTHOR]

In this article, we compile the results of a brief survey of several former Isis editors and staff members to consider the sensory experience of editing the journal. We explore how the place and space of office life, with its materiality, its human and nonhuman elements, its smells and sounds, its presences and absences, and the particular tedium and urgencies of the HSS editorial offices, presented itself. We then ask, in turn, how these rhythms and workflows have informed the collaborative exercise of producing scholarship in the history of science. [ABSTRACT FROM AUTHOR]

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) requires applicants to visit local offices for in-person appointments. The face-to-face nature of WIC has been praised for fostering personal engagement between workers and participants, but some scholars argue that in-person requirements contribute to WIC's low take-up rate (51 percent in 2017). Because of public health concerns during COVID-19, the federal government allowed local WIC agencies to waive in-person requirements. Using linked primary waiver data and administrative WIC data, we implement a difference-in-differences design, comparing WIC caseloads in waiver and nonwaiver counties. We estimate that waivers increased WIC caseloads by about 11 percent, although we fail to detect effects for counties that did not offer modernized document submission options and did not allow applicants to self-attest eligibility or that only offered curbside—rather than fully remote—certification options. Results suggest that relaxing in-person requirements can improve WIC take-up. [ABSTRACT FROM AUTHOR]

Background: Community health centers grapple with high no-show rates, posing challenges to patient access and primary care provider (PCP) utilization. Aim: To address these challenges, we implemented a virtual waiting room (VWR) program in April 2023 to enhance patient access and boost PCP utilization. Setting: Academic community health center in a small urban city in Massachusetts. Participants: Community health patients (n = 8706) and PCP (n = 14). Program Description: The VWR program, initiated in April 2023, involved nurse triage of same-day visit requests for telehealth appropriateness, then placing patients in a standby pool to fill in as a telehealth visit for no-shows or last-minute cancellations in PCP schedules. Program Evaluation: Post-implementation, clinic utilization rates between July and September improved from 75.2% in 2022 to 81.2% in 2023 (p < 0.01). PCP feedback was universally positive. Patients experienced a mean wait time of 1.9 h, offering a timely and convenient alternative to urgent care or the ER. Discussion: The VWR is aligned with the quadruple aim of improving patient experience, population health, cost-effectiveness, and PCP satisfaction through improving same-day access and improving PCP schedule utilization. This innovative and reproducible approach in outpatient offices utilizing telehealth holds the potential for enhancing timely access across various medical disciplines. [ABSTRACT FROM AUTHOR]

Do voters want their party to be office- or policy-seekers in coalition negotiations? This question has been left unstudied in political science research so far. While existing research shows that policies matter for voters when forming their preferences for coalitions, in this study it is argued that voters find it at the same time important that their preferred party gains offices. Specifically, voters' office-seeking considerations are expected to increase the more indifferent they are to the policy content of a coalition agreement. To test this assumption, an original conjoint experiment among Green Party voters in the context of the German federal election in 2021 has been conducted. The findings demonstrate that voters' office-seeking considerations become more important the more similar coalition agreements are with regard to their policy content. These findings have important implications for the understanding of voters' preferences regarding coalitions. [ABSTRACT FROM AUTHOR]

Agencies focused on protected areas’ conservation and recreation require internal capacity-building to enhance their organizational resilience (the ability to adapt and persist). Yet, internal capacity-building is often underemphasized as agencies attend to external relationships. This omission can lessen an agency’s ability to adapt to emergent stressors and opportunities. Specifically, relationships within an agency’s groups (i.e., divisions)—the intra-organizational mesoscale between individuals and whole organizations—can increase an agency’s ability to efficiently build resilience-enhancing adaptive capacity. The U.S. National Park Service (NPS) adopted this mesoscale in their Urban Agenda goal of One NPS, or building resilience-enhancing, agency-wide internal relationships. We investigated intra-organizational relationships in this context, examining relationships within (i.e., bonds) and across (i.e., bridges) three NPS groups: parks (physical spaces), programs (community outreach), and offices (administrative functions). Pairing qualitative interviews with quantitative social network analysis in Detroit, Tucson, and Boston, we examined internal relationship prevalence, supports, and opportunities. The NPS has program and office presence in each of these three urban areas but different proximities to national park units, which are the typical face of the NPS. Across these urban areas, we found that the parks group exhibits more bonds (park-to-park relationships), the programs group exhibits more bridges (program-to-park or program-to-office), and the offices group exhibits a mixture of bonds and bridges. To further One NPS and organizational resilience, cultivating bridges among the three groups is key. This investigation may inform a more strategic focusing of an agency’s limited resources. We highlight five directions for protected area managers’ consideration toward this aim: build bridges locally among groups; consider group composition when identifying divisions (i.e., programs appear more heterogeneous or dissimilar from each other than do the park and office groups); reflect on parks’ centrality to NPS identity and relationships; seek organizational structures supportive of relationship development; and focus on the organizational mesoscale for resilience-enhancing adaptive capacity. These directions for strategic focusing of organizational resources are based in the longstanding work of the NPS but ultimately transcend this single agency, providing targeted guidance for protected area agencies in building internal capacity toward external, public-oriented goals. [ABSTRACT FROM AUTHOR]

The main aim of the following paper is to unpack the construction processes behind global architecture that have remained conceptually under-theorized and empirically unexplored. This is achieved by shifting the focus away from the brand-name global architects to the invisible, less prominent project architects employed in their celebrity offices. Based on the analysis of qualitative interviews, the paper conceptualizes project architects as key intermediaries and systematizes their embodied practices of intermediation enacted between design and execution. Project architects are revealed as key actors who negotiate between design ideas and the local contingencies, bridging between different sites of materialization. By introducing the conceptual lens of practices of intermediation, the paper explores how architecture takes its physical form, elucidating the micro-geographies behind construction processes. The construction of global architecture is hereby conceptualized as a 'building event', as a situated 'performance', during which professionals can transgress cognitive boundaries between design knowledge and execution expertise, and formal boundaries, defined by contracts, regulatory framework, and organizational hierarchies. [ABSTRACT FROM AUTHOR]

Postsecondary students with disabilities underutilize career services (CS) and report systemic barriers when trying to do so. Disability resource (DR) professionals rarely have the experience to advise students on employment issues such as internship opportunities, disclosure during interviews, and how to obtain workplace accommodations. Research recommends cross-training for professionals in both offices to facilitate more effective career development. The provision of accessible and disability-informed CS can strengthen students' preparation for workplace success, thereby improving persistent gaps in employment outcomes between college graduates with and without disabilities. This practice brief describes a virtual Community of Practice (CoP) involving CS and DR professionals from multiple Midwestern universities who shared strategies, challenges, and evaluation outcomes in a collaborative manner that can be replicated on other campuses. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected employee performance. Design/methodology/approach: Firm strategies are assumed to follow the principles of legitimacy and efficiency. However, these principles are often contradictory and incompatible. This study explored how companies legitimized non-remote work during the pandemic in Japan, and how in-person work practices affected individual employee productivity. The authors conducted a survey in the country, and the collected data was quantitatively analyzed. Findings: On the basis of our empirical study on institutional work providing rationales for maintaining existing business practices, the authors found that Japanese companies often used institutional logics that included the inevitability of employees' obedience to company policy, the lack of employees' digital resources at home and the necessity of face-to-face customer dealing to legitimize their non-adoption of telework, even amid the emergency. The findings also indicate that the adoption of in-person work was negatively related to individual employee performance. Originality/value: The current study aims to make a theoretical contribution to the literature on institutional maintenance and institutional work, which, till now, has only focused on institutional change rather than institutional maintenance. Second, few studies have empirically investigated the contradiction between legitimacy and efficiency, although the literature on organizational legitimacy assumes that individuals and organizations are not always rational. [ABSTRACT FROM AUTHOR]

Copyright of Electronic Turkish Studies is the property of Electronic Turkish Studies 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.)

Purpose: Internal communication in municipal offices is an important factor that affects the quality of the services provided by this organisation. The article uses factor analysis to identify the quality factors of internal communication between front-office and back-office staff and, on this basis, identifies problems in this communication and also proposes improvement measures. Design/methodology/approach: The paper identifies latent factors of the quality of internal communication between front-office and back-office employees of a selected municipal office. The identified factors were used to assess the level of internal communication quality between front-office and back-office employees. Findings: Based on factor analysis, latent factors of the quality of internal communication between front-office and back-office employees were identified and, on this basis, the level of quality of internal communication between the surveyed municipal office employees was assessed and problems in this communication were identified. Research limitations/implications: The main limitation of the article is that it is based on one case of an organisation. Future research will need to be conducted in more organisations to find out whether the same result can be achieved. Practical implications: The research conducted identified three latent factors of the quality of internal communication between front-office and back-office staff in one municipal office. These factors include: cooperation between front-office and back-office staff, assurance and responsiveness. The identified factors were used to assess the level of quality of internal communication between front-office and back-office staff. The worst-rated factor is collaboration between the employees surveyed (2.26), better assurance (3.67), while responsiveness is the best (3.97). Originality/value: To date, the level of quality of internal communication between front-office and back-office employees has not been assessed in municipal offices. It is difficult to find research results in the system that are effective and effectively ensure the effectiveness of communication between front-office and back-office employees. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify management practices that enhance the provision of social services through co-production. It is based on the assumption that co-produced social services align with the sustainability paradigm. Design/Methodology/Approach: The study's objectives were achieved through a comprehensive literature review and a field survey conducted in December 2022. The survey utilized a questionnaire distributed to 357 local government units (LGUs) functioning as municipalities. To ensure a representative sample that included all types of units, stratified random sampling was employed. These LGUs were distinguished by their classification within a NUTS macro-region. The sampling strata were designed to ensure comparability across macro-regions, with each stratum reflecting the diversity of institutions, categorized into urban municipality offices, urban-rural municipality offices, and rural municipality offices. A limitation of the methodology is the potential for ambiguous interpretations of research questions, leading to responses that may not fully align with the actual conditions. Future research should aim to deepen these findings through qualitative methods. Findings: The study identified key determinants that influence the collaboration between municipalities and organizations involved in social service provision, whether in the market or civil sectors. Research Limitations/Implications: The study has several limitations. First, the reliance on self-reported data from LGUs may introduce bias, as respondents might present their practices more favorably. Second, the focus on Poland limits the generalizability of the findings to other contexts with different political, social, and economic conditions. Implications: The findings suggest that co-produced social services can foster sustainability. Sustainable co-production involves the continuous and meaningful engagement of service users in the design and delivery of services, moving beyond sporadic efforts to establish long-term relationships between professionals and service users. The sustainability of social service provision refers to the ability of involved organizations to adapt to changes in policy, funding, or the needs and preferences of service users. Originality/Value: The research underscores that building relationships with social service providers significantly contributes to meeting social needs effectively, fostering sustainable practices, and making communities more responsive to citizen needs. Enhancing sensitivity to citizen needs is a crucial expectation of municipalities. [ABSTRACT FROM AUTHOR]

This study aims to find strategies and ways to improve the effectiveness of principal supervision by examining other variables that have a positive and dominant influence on the effectiveness of principal supervision. From the qualitative research that has been carried out, different variables are Servant leadership and organizational culture as exogenous variables and organizational climate and personality as entering variables. The strategies and methods found were recommended to related parties, namely teachers, school principals, school supervisors, education offices, and the Ministry of Education and Culture. This study uses a combination of Correlation Research and SITOREM Analysis. This joint research methodology uses a correlation research flow, which is analyzed using SITOREM analysis. The residents in the study are all supervisors and principals of vocational schools in Bogor Regency. The sampling technique in this study uses a proportional random sampling technique, which collects data by taking a proportional population to be used as a sample. The formula used to determine the sample uses the Slovin formula with a margin of error of 5%. The study's conclusion showed a positive and significant influence of serving leadership, personality, and organizational climate on the effectiveness of principal supervision. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) 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.)

Farmers' entrepreneurship in Poland has both a historical and economic basis and stems from personality traits. It is supported by national and EU projects and funding. Legal conditions also favor farmers' entrepreneurial activity. The aim of the article was to analyze the influence of selected factors on the development of entrepreneurship among farmers in Siedlce County (with a high percentage of employment in the agricultural sector), measured by the entrepreneurship index in 2012 and 2022, and to find out which factors had the greatest impact on its development over the course of ten years. The research material consisted of data from thirteen municipalities of Siedlce County as at the end of 2012 and 2022, from Statistics Poland, and municipal offices, as well as the results of surveys in which respondents assessed the change in entrepreneurship development conditions in 2022 compared to 2012. The dependence of the entrepreneurship index on selected variables was assessed using the simple correlation coefficient and multiple linear regression equations. The econometric analysis showed that the entrepreneurship index in both 2012 and 2022 in the municipalities of Siedlce County was shaped by: the number of national economy entities, the share of annual own income per capita, and the share of agricultural tax in the municipalities' own income. The respondents assessed that during the period under study, the share of non-agricultural income in total income increased, while the income situation worsened in relation to 2012 and there was a decrease in income from non-agricultural activities against the income of other occupational groups. Factors that significantly affected the entrepreneurship rate were shown to have changed in the decade under analysis. The overall situation shaping entrepreneurial development has also deteriorated. [ABSTRACT FROM AUTHOR]