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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]

While the compressed workweek (CWW) has gained traction in recent years, its impact on firms' financial performance is not well understood. This study addresses this gap in the literature by examining the effect of the CWW on shareholder value. Drawing on social exchange theory and its norm of reciprocity, we introduce a conceptual model on the main effect of the CWW on shareholder value, and the moderating roles of the anticipated type and degree of employee reciprocation. To test the model's predictions, we exploit the announcement of Belgium's mandatory adoption of a CWW in February 2022 as the setting for a policy event study analysis. We find positive average stock price reactions of Belgian listed firms to the CWW's announcement, consistent with investors expecting the CWW to result in favorable employee reciprocation. Stock price reactions are more positive for firms with a lower ex ante employee productivity, suggesting employees are predicted to reciprocate with higher efforts. Stock price reactions are also more positive for firms with a higher reliance on knowledge workers, consistent with these employees deriving a greater utility from flexible working arrangements. Robustness tests, including a placebo analysis and an event study of international firms with Belgian subsidiaries, corroborate our results. Our study offers several theoretical contributions and has practical implications for HR managers and policymakers. [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]

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]

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]

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]

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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]

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 the context of digital transformation, financial centralization has emerged as a crucial strategy for enhancing the efficiency and effectiveness of corporate financial management. This paper explores the role of Artificial Intelligence (AI) in financial centralization within Chinese enterprises, particularly under the framework of digital corporate financial management. By analyzing multiple case studies, the research demonstrates how AI applications streamline financial processes, mitigate risks, and improve decision-making accuracy. The study focuses on three key AI-driven applications: automated reconciliation, intelligent report generation, and big data-based risk management. Additionally, the research examines the unique challenges and opportunities that private and state-owned enterprises face during AI-driven financial transformation. Through in-depth analysis, the paper offers valuable insights into how AI is reshaping the financial landscape, providing both practical and theoretical contributions. These findings offer valuable implications for financial managers, policymakers, and researchers seeking to leverage AI in the evolving field of intelligent financial management. [ABSTRACT FROM AUTHOR]

In the future, large language models (LLMs) may enhance the delivery of healthcare, but there are risks of misuse. These methods may be trained to allocate resources via unjust criteria involving multimodal data - financial transactions, internet activity, social behaviors, and healthcare information. This study shows that LLMs may be biased in favor of collective/systemic benefit over the protection of individual rights and could facilitate AI-driven social credit systems. [ABSTRACT FROM AUTHOR]

People with acquired brain injuries (ABI) face financial challenges that affect their daily lives. Managing finances is a crucial activity that can help avoid social isolation. However, this task becomes difficult for people with ABI because of their cognitive impairments. Recent advances in digital technology can help people with ABI manage their finances more effectively. This study aims to identify and describe available digital tools that can help ABI in budget management, and identify their effectiveness, barriers and facilitators to implementation. To address this issue, we conducted a rapid review of academic databases followed by a modified Google/Google Scholar search to identify the digital tools to support budgeting tasks (DBT) used and tested by people with ABI. Our rapid review included only two articles on the use of DBT. The first study showed that common portable electronic devices were acceptable and desirable as memory and organisational aids for people with ABI. The second study documented the development of a DBT and the perception of users (research participants) who found it appealing and user-friendly. However, for both articles, the technologies used are outdated and lack information on barriers and facilitators to using DBT. In conclusion, this literature review revealed that digital technologies have the potential to support budget management in people with ABI, but technology needs to be made available on the market to benefit the users. Further research and development are needed to create new ways to help people with brain injuries manage their budgets. IMPLICATIONS FOR REHABILITATION: Our study showed limited literature involving appropriate digital tools to support budgeting task (DBT) to meet the needs of people with acquired brain injury (ABI) to manage their budgets. Therefore, further research is encouraged to develop digital tools adapted to the budgeting needs and cognitive impairments of people with ABI and their socio-cultural environment. Our paper provides recommendations to develop human-centred digital solutions to help people with ABI manage their budgets, that are accessible, reliable and sustainable. Mixed methods and mix of methods are highly recommended in this regard. [ABSTRACT FROM AUTHOR]

Justice‐involved youth (JIY) display skills deficits in a variety of domains, but particularly in life skills such as health habits, obtaining a job, and maintaining finances. These skills are particularly important for JIY, who often come from historically disenfranchised communities. This population encounters many challenges as they transition from juvenile correctional facilities to their respective communities. To have the greatest impact, these skills should likely be taught prior to the transition. Thus, the purpose of this study was to teach basic personal finance skills to adolescent males in a juvenile residential treatment facility, using an information packet with rehearsal and feedback. The intervention was specifically chosen to be minimally invasive due to the challenges presented by the COVID‐19 pandemic relating to providing services to JIY. Data were analyzed visually using nonconcurrent multiple baseline designs. The results of the study showed the intervention was moderately effective at teaching basic financial skills relating to budgeting, banking, and credit to four participants. [ABSTRACT FROM AUTHOR]

Financial social work extends inclusion by providing clients access to financial products, services, and technology. We summarize evidence about how financial technology impacts economic inequality and discuss implications for social work practice, education, and policy. [ABSTRACT FROM AUTHOR]

This research explores the relationship between post-traumatic stress disorder (PTSD), resulting from intense violence during the "Guardian of the Walls" operation in 2021, and economic decision-making. We surveyed civilians in Israel who experienced Gaza rocket attacks to understand the influence of PTSD on their financial decisions. The results revealed an interesting trend: PTSD sufferers showed a preference for immediate consumption over future savings and demonstrated a decrease in their willingness to take economic risks. These findings are significant because they offer insight into how trauma affects financial decisions, and crucial information for those helping PTSD sufferers—their relatives and therapists. It is essential for them to be aware of these tendencies to provide appropriate advice and assistance, helping the victims cope with their PTSD and make effective financial decisions in their daily lives. [ABSTRACT FROM AUTHOR]

Background: This study aimed to review the activities of the Kobe City Initial‐phase Intensive Support Team for Dementia pre‐ and during the coronavirus disease 2019 (COVID‐19) pandemic, to compare the characteristics of the target population and the performance of the team's activities, and determine the impact of the pandemic on the team's project. Methods: The summary data obtained at the time of consultation, team activities, and participants' characteristics were extracted from 662 participants who started to receive support between April 2018 and March 2022. Statistical analysis was performed by dividing the participants into the following two groups: pre‐ and during COVID‐19 pandemic groups. Results: There was no significant difference in the number of new cases or cases that led to a dementia diagnosis between the pre‐ and during COVID‐19 pandemic groups. However, there were significant differences in the number of home visits and rate of introduction of medical care between the two groups. In our study population, the number of participants with financial management difficulties and delusions increased and the number of participants who refused visitations slightly decreased. Conclusion: The Kobe City Initial‐phase Intensive Support Team was able to continue its activities during the pandemic partly because the team is an independent, dedicated team. During the pandemic, there was an increase in the number of participants who were isolated because they were deprived of opportunities to interact with others, and who developed delusions and other psychiatric symptoms. Despite this situation, the professional team responded quickly through individual assessment of the individual needs by continuous outreach, taking into account the infection situation, and thus this outreach team functioned well even under the COVID‐19 pandemic. [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]

In recent years, mobile payment technology has rapidly developed and gradually become an integral part of daily economic activities, particularly within small and medium-sized enterprises (SMEs). The widespread adoption of mobile payments has significantly transformed financial management and operational models in SMEs. As vital drivers of economic growth, the financial management efficiency of SMEs is crucial to their survival and development. The extensive application of mobile payments not only facilitates daily transactions but also provides additional data and information support, potentially enhancing financial management efficiency. However, although numerous studies focus on the impact of mobile payments on business operations, there is a gap in the specific examination of their effect on the financial management efficiency of SMEs. Existing research predominantly addresses the impact of mobile payments on the overall market, lacking detailed analysis targeting SMEs. Furthermore, research methodologies often overlook the heterogeneity of user behavior on mobile payment platforms, failing to comprehensively reflect the differential impact on various types of enterprises. This study explores how user utility, user scale, platform profit, and equilibrium price affect the financial management efficiency of SMEs by constructing a theoretical model. It consists of two parts: initially defining financial management efficiency in SMEs and analyzing its influencing factors to update their financial management models. Subsequently, it examines the impact of mobile payment platforms on these factors through empirical analysis and model derivation. The findings demonstrate that mobile payment technology significantly enhances the financial management efficiency of SMEs, offering useful insights for business management and policy-making. [ABSTRACT FROM AUTHOR]

This study examines the possible consequence of elder mistreatment on resilience and whether social support moderates this posited association, using a rural sample of 432 community-dwelling older Chinese adults aged 60 to 79 years. Elder abuse included verbal abuse, physical abuse, or financial exploitation. Social support was measured by The Multidimensional Scale of Perceived Social Support (MSPSS). Resilience was represented by a seven-item scale. Hierarchical regression models indicated that mistreatment is significantly related to low levels of resilience when confounding factors are adjusted. A significant interaction term (abuse × social support) was also detected. Mistreated respondents who reported higher levels of social support were less likely to experience low resilience compared to those with lower levels of social support. Social support buffers against the undesirable effect of mistreatment on resilience, especially for those who were abused. [ABSTRACT FROM AUTHOR]

Custodian banks have long been the unsung supporters of the investment industry, ensuring the smooth operation of transactions, servicing large institutions and infrastructure to support significant amounts of money management. As modern asset managers and asset owners continue to grow, however, they will demand more from their custodian- partners. The demand for services will come from more sophisticated, technology-reliant functions, and as such, the role of custodians will undergo a profound transformation. What has helped custodians be successful so far — reliance on people and process to deliver services — will not continue to help them in the future. This paper explores considerations for custodians and the adaptations required in their service models to meet contemporary challenges. We conclude that a fundamental shift is required away from traditional mindsets to ensure custodians remain central to supporting the needs of asset managers and asset owners. [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]

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]

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]

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]

Background: Decentralisation has increasingly been adopted by countries as an important health sector reform aimed at increasing community participation in decision making while enhancing swift response at decentralised levels, to accelerate the attainment of health system goals. Kenya adopted a devolved system of government where health services delivery became a function of the 47 semi-autonomous county governments with planning and budgeting functions practised at both levels of government. This study sought to explore challenges facing health sector planning and budgeting and how they affect immunisation service delivery at the county level. Methods: Data were collected through 77 in-depth interviews of senior county department of health officials across 15 counties in Kenya. We applied an inductive thematic approach in analysing the qualitative data using NVIVO software. Findings: The study found a lack of alignment between planning and budgeting processes, with planning being more inclusive compared to budgeting. Inadequate capacity in conducting planning and budgeting and political interference were reported to hinder the processes. Limited budget allocations and delayed and untimely disbursement of funds were reported to affect execution of health and immunisation budgets. Low prioritisation of preventive health interventions like immunisation due to their perceived intangibility influenced resource allocation to the programs. Conclusion: The findings highlight the need for effective strategies to align planning and budgeting processes, increased technical support to counties to enhance the requisite capacity, and efforts to improve budget execution to improve budget credibility. Counties should plan to increase their funding commitment toward immunisation to ensure sustainability of the program as Kenya transitions from GAVI support. [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 Local Public Service Agency is part of the local government unit, with a legal status not separate from the local government, which has a flexible financial management pattern in the form of flexibility to apply fair business practices to improve and develop services, as an exception to the provisions of financial management in general. The flexibility of financial management includes revenue and expenditure management, cash management, debt management, tariff determination, employee procurement, procurement of goods and services, and investment management. The pattern of flexible financial management still refers to the regulations that have been set, namely the Sumbawa Regent Regulation Number 5-year 2020 concerning guidelines for financial management of the regional public service agencies within the Sumbawa government. Regulations or policies that have been established by the Sumbawa Regency government to be implemented and adhered to in implementing BLUD financial management policies at Puskesmas are expected to improve and develop health services with transparency and accountability. Based on the description, the research problem is how far is the financial management of the Regional Public Service Agency (BLUD) at Puskesmas in the Sumbawa Regency region based on the Sumbawa Regent Regulation Number 5 of 2020 concerning guidelines for financial management of regional public service agencies within the scope of the Sumbawa Regency. Researchers used a qualitative descriptive method approach using interview and observation tools to collect data both directly and through document review. The data obtained were analyzed using Likert scale categorization, which consists of Very Good, Good, and Less Good. The findings of the research provided an overview that public policy evaluation is closely related to the level of compliance and readiness of Human Resources in conducting the financial management of the Regional Public Service Agency (BLUD) at Puskesmas in Sumbawa. The results of this study can complement Wiliam Dunn's opinion or theory on public policy evaluation to emphasize the level of compliance and readiness of Human Resources in conducting public policy evaluations, which not only focus on the values and objectives but also the targets of a policy. [ABSTRACT FROM AUTHOR]

Entrepreneurs are often depicted as lone heroes. However, they are encouraged to seek and use feedback from their social environment to refine their venture ideas and enhance performance. Surprisingly, systematic research on entrepreneurs' feedback‐seeking is in its infancy, and this nascent research is marked by conceptual vagueness about the feedback‐seeking process and the limitations of related concepts. This article leverages the rich research on feedback seeking from organizational behavior/applied psychology to explicate the nature of entrepreneurs' interpersonal feedback seeking while considering the specific demands of entrepreneurship. We delineate feedback seeking from related concepts and theorize a process model of how entrepreneurs seek feedback to pursue instrumental, ego, symbolic, and relational goals, resulting in outcomes not only for entrepreneurs but also for their ventures and immediate and wider social environments. This article provides a foundation for research on entrepreneurs' feedback seeking that is attentive to their personal goals and vulnerabilities while also considering the impact of this process on their social environment. Our conceptual model also offers new insights for organizational behavior/applied psychology research on feedback seeking in relation to the future of work. [ABSTRACT FROM AUTHOR]

Local governments across Europe are increasingly engaging in 'local government financialisation', involving the use of bonds, derivatives and financial assets in their governance. However, the extent to which local governments use financial instruments varies across countries. Moreover, local governments engage in financialisation in the context of 'structuring conditions' that are largely beyond their control. This paper systematically investigates these political-economic conditions and provides a high-level comparative analysis of their relevance for financialisation in local governments. The study examines data from 22 European countries between 2000 and 2019, finding that economic, financial and institutional conditions, along with financial subordination, are critical in shaping local government financialisation. Specifically, greater decentralisation, a more developed financial sector, and, to some extent, more intense austerity are associated with higher levels of financialisation. In contrast, financialisation tends to be lower in the Southern and Eastern European peripheries. Through its country-comparative approach, the paper contributes a new perspective to recent debates on the role of the local state in financialisation. [ABSTRACT FROM AUTHOR]

Aims Adults with heart failure with preserved ejection fraction (HFpEF) responded more favourably to an exercise intervention compared with those with reduced ejection fraction. This study explores factors that contributed to this response, focusing on the qualitative perceptions of adults with HFpEF enrolled in an exercise intervention. Methods and results This qualitative descriptive study is a secondary analysis of longitudinal interviews collected at 3, 6, 12, and 18 months from participants with HFpEF enrolled in a randomized controlled trial testing an intervention to promote adherence to exercise. We included participants with at least two interviews. Interviews were examined across and within participants and time points using thematic analysis. Analyses included 67 interviews from 21 adults with HFpEF enrolled in the intervention arm. The sample consisted of 52% (11/21) males and over 47% (10/21) non-White participants. Mean age at enrolment was 63.7 ± 9.9 years. We identified four major themes: (1) overcoming negative attitudes, barriers, and injury, (2) motivations to exercise, (3) exercise—the panacea for HFpEF symptoms and quality of life, and (4) advice for others with HFpEF. Conclusion Our findings suggest that for many adults with HFpEF, initial hesitancy, fear, and negative attitudes about exercise can be overcome. Exercise coaching using social cognitive constructs, medical fitness centre memberships, and heart rate self-monitoring are successful strategies of engaging adults with HFpEF in long-term unsupervised exercise training. Registration ClinicalTrials.gov , NCT01658670. [ABSTRACT FROM AUTHOR]

A relatively small number of for-profit asset managers—financial intermediaries that invest capital on behalf of other investors—have emerged in recent decades to become some of the most influential commercial actors in the global political economy. Despite their important role in society, asset managers have received little attention from a public health perspective. In this article, we aimed to propose a conceptual framework of potential pathways and mechanisms through which asset managers may influence health and equity. The framework included asset class-specific pathways related to investments in publicly listed corporate equity, private equity, 'real assets' (e.g. housing, hospitals, farmland) and commodities. The framework also included more generalized pathways, focusing on ways in which the large and highly concentrated asset management sector can drive economic inequities, influence policy and political decision-making and shape the global 'development' agenda. We argue that measures challenging so-called 'asset manager capitalism', such as promoting and protecting the public ownership of companies and assets in essential sectors, are imperative to address the commercial determinants of ill health and inequity. [ABSTRACT FROM AUTHOR]

Background: Iran's healthcare system has a significant discrepancy between the national tariff and the cost of global surgical procedures (GSPs). This study aimed to compare the actual costs of GSPs with national tariffs in Iran's public hospitals. Methods: This retrospective cross-sectional study was conducted in 2017. Using the census method, 6126 GSPs performed in three public hospitals were investigated in this study. Additionally, national tariffs from the Supreme Council of Health Insurance were obtained. The tariff-cost gap was the discrepancy between a GSP's actual costs and tariff. Multiple linear regression analysis determined factors affecting the tariff-cost gap. Results: The average actual cost of GSPs was 637 USD, while the average tariff was 495 USD. The reimbursement covered only 78% of the costs. The gap was higher in older (B = 1.05, 95% CI: 0.76-1.35, P < 0.001), females (B = 26.7, 95% CI: 15.5-37.9, P < 0.001), patients with a longer stay (B = 81.2, 95% CI: 77.5-84.8, P < 0.001), and procedures performed by full-time surgeons (B = 67.3, 95% CI: 56.9-77.5, P < 0.001). Furthermore, neurosurgery had the highest effect on forecasting the gap between actual costs and tariffs among surgical specialties (B = 346.9, 95% CI: 214.3-479.5, P < 0.001). Conclusion: Public hospitals suffer from large financial losses due to the national tariff for many GSPs not covering their actual costs. It is suggested that tariffs be increased for certain customer segments that can bear higher costs and global tariffs be adjusted to match actual service delivery costs. [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]