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This survey explores the application of real options theory to the field of health economics. The integration of options theory offers a valuable framework to address these challenges, providing insights into healthcare investments, policy analysis and patient care pathways.

This research employs the real options theory, a financial concept, to delve into health economics challenges. Through a systematic approach, three distinct models rooted in this theory are crafted and analyzed. Firstly, the study examines the value of investing in emerging health technology, factoring in future advantages, associated costs and unpredictability. The second model is patient-centric, evaluating the choice between immediate treatment switch and waiting for more clarity, while also weighing the associated risks. Lastly, the research assesses pandemic-related government policies, emphasizing the importance of delaying decisions in the face of uncertainties, thereby promoting data-driven policymaking.

Three different real options models are presented in this study to illustrate their applicability and value in aiding decision-makers. (1) The first evaluates investments in new technology, analyzing future benefits, discount rates and benefit volatility to determine investment value. (2) In the second model, a patient has the option of switching treatments now or waiting for more information before optimally switching treatments. However, waiting has its risks, such as disease progression. By modeling the potential benefits and risks of both options, and factoring in the time value, this model aids doctors and patients in making informed decisions based on a quantified assessment of potential outcomes. (3) The third model concerns pandemic policy: governments can end or prolong lockdowns. While awaiting more data on the virus might lead to economic and societal strain, the model emphasizes the economic value of deferring decisions under uncertainty.

This research provides a quantified perspective on various decisions in healthcare, from investments in new technology to treatment choices for patients to government decisions regarding pandemics. By applying real options theory, stakeholders can make more evidence-driven decisions.

Decisions about patient care pathways and pandemic policies have direct societal implications. For instance, choices regarding the prolongation or ending of lockdowns can lead to economic and societal strain.

The originality of this study lies in its application of real options theory, a concept from finance, to the realm of health economics, offering novel insights and analytical tools for decision-makers in the healthcare sector.

The purpose of this paper is to illustrate how often survivors are dismissed and unsupported in response to actively reaching out for help with distress. The author hopes the vignettes written about in this piece will serve to support and contribute to a body of work, which will educate professionals how to better support. The author shares various experiences when opportunities to help were denied and the impact this had on recovery. It is also noted that the responses of some health professionals mirror the original trauma suffered and therefore add to distress unnecessarily.

The author has written about various experiences in different settings in which the support offered fell below professional standards and contributed to further unnecessary distress. The writing is evocative and rich in descriptive detail of the event and then implications of the event on recovery.

The author concludes that it is helpful to use experiences of being dismissed and unsupported by various professionals to contribute to a body of work, which will hopefully educate and support those in caring professions to support survivors better. The author notes that responses to requests for help can unintentionally and intentionally further exacerbate the distress already experienced by those living with traumatic early life experiences and relational abruptions.

This is the author’s unique and first-hand lived experience of reaching out for help in relation to the distress experienced as a result of early life traumatic and adversarial experiences. The author notes that it is helpful to write about these difficult experiences with the hope that they will inform educational programmes to support health professionals in how they respond to people experiencing trauma. This has helped the author regain a sense of agency in contributing to the prevention of further unhelpful responses from various health professionals to those in distress. The vignettes are rich, deeply evocative and moving. The writing process also helped the author make sense of these further difficulties and how they impacted the recovery process.

This paper aims to propose a robust method for non-rigid point set registration, using the Gaussian mixture model and accommodating non-rigid transformations. The posterior probabilities of the mixture model are determined through the proposed integrated feature divergence.

The method involves an alternating two-step framework, comprising correspondence estimation and subsequent transformation updating. For correspondence estimation, integrated feature divergences including both global and local features, are coupled with deterministic annealing to address the non-convexity problem of registration. For transformation updating, the expectation-maximization iteration scheme is introduced to iteratively refine correspondence and transformation estimation until convergence.

The experiments confirm that the proposed registration approach exhibits remarkable robustness on deformation, noise, outliers and occlusion for both 2D and 3D point clouds. Furthermore, the proposed method outperforms existing analogous algorithms in terms of time complexity. Application of stabilizing and securing intermodal containers loaded on ships is performed. The results demonstrate that the proposed registration framework exhibits excellent adaptability for real-scan point clouds, and achieves comparatively superior alignments in a shorter time.

The integrated feature divergence, involving both global and local information of points, is proven to be an effective indicator for measuring the reliability of point correspondences. This inclusion prevents premature convergence, resulting in more robust registration results for our proposed method. Simultaneously, the total operating time is reduced due to a lower number of iterations.

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

In this paper, the seismic behavior of the gusset plate moment connection (GPMC) exposed to the post-earthquake fire (PEF) is investigated.

For this purpose, for the sake of verification, first, a numerical model is built using ABAQUS software and then exposed to earthquakes and high temperatures. Afterward, the effects of a series of parameters, such as gusset plate thickness, gap width, steel grade, vertical load value and presence of the stiffeners, are evaluated on the behavior of the connection in the PEF conditions.

Based on the results obtained from the parametric study, all parameters effectively played a role against the seismic loads, although, when exposed to fire, it was found that the vertical load value and presence of the stiffener revealed a great contribution and the other parameters could not significantly affect the connection performance. Finally, to develop the modeling and further study the performance of the connection, the 4 and 8-story frames are subjected to 11 accelerograms and 3 different fire scenarios. The findings demonstrate that high temperatures impose rotations on the structure, such that the story drifts were changed compared to the post-earthquake drift values.

The obtained results can be used by engineers to design the GPMC for the combined action of earthquake and fire.

This study aims to present the variations of optimal seismic control of reinforced cement concrete (RCC) structure using different structural systems. Different third-dimensional mathematical models are used to examine the responses of multistory flexibly connected frames subjected to earthquake excitations.

This paper examined a G + 50 multi-storied high-rise structure, which is analyzed using different combinations of moment resistant frames, shear walls, seismic outrigger systems and seismic dampers to observe the effectiveness during ground motion against soft soil conditions. The damping coefficients of added dampers, providing both upper and lower levels are taken into consideration. A finite element modeling and analysis is generated. Then the nature of the structure exposed to ground motion is captured with response spectrum analysis, using BNBC-2020 for four different seismic zones in Bangladesh.

The response of the structure is investigated according to the amplitude of the displacements, drifts, base shear, stiffness and torsion. The numerical results indicate that adding dampers at the base level can be the most effective against seismic control. However, placing an outrigger bracing system at the middle and top end with shear wall can be the most effective for controlling displacements and drifts.

The response of high-rise structures to seismic forces in Bangladesh’s soft soil conditions is examined at various levels in this study. This study is an original research which contributes to the knowledge to build earthquake resisting high-rises in Bangladesh.

This research study focuses on investigating the seismic performance of non-straight beams in steel structures and exploring the mechanism by which plastic hinges are formed within these beams. The findings contribute to the understanding of their behaviour under seismic loads and offer insights into their potential for enhancing the lateral resistance of the structure. The abstract of the study highlights the significance of corners in structural plans, where non-coaxial columns, diagonal elements or beams deviating from a straight path are commonly observed. Typically, these non-straight beams are connected to the columns using pinned connections, despite their unknown seismic behaviour. Recognizing the importance of generating plastic hinges in special moment resisting frames and the lack of previous research on the involvement of these non-straight beams, this study aims to address this knowledge gap.

This study examines the seismic behaviour and plastic hinge formation of non-straight beams in steel structures. Non-straight beams are beams that connect non-coaxial columns and diagonal elements, or deviate from a linear path. They are usually pinned to the columns, and their seismic contribution is unknown. A critical case with a 12-m non-straight beam is analysed using Abaqus software. Different models are created with varying cross-section shapes and connection types between the non-straight beams. The models are subjected to lateral monotonic and cyclic loads in one direction. The results show that non-straight beams increase the lateral stiffness, strength and energy dissipation of the models compared to disconnected beams that act as two cantilevers.

The analysis results reveal several key findings. The inclusion of non-straight beams in the models leads to increased lateral stiffness, strength and energy dissipation compared to the scenario where the beams are disconnected and act as two cantilever beams. Plastic hinges are formed at both ends of the non-straight beam when a 3% drift is reached, contributing to energy damping and introducing plasticity into the structure. These results strongly suggest that non-straight beams play a significant role in enhancing the lateral resistance of the system. Based on the seismic analysis results, this study recommends the utilization of non-straight beams in special moment frames due to the formation of plastic hinges within these beams and their effective participation in resisting lateral seismic loads. This research fills a critical gap in understanding the behaviour of non-straight beams and provides valuable insights for structural engineers involved in the design and analysis of steel structures.

The authors believe that this research will greatly contribute to the knowledge and understanding of the seismic performance of non-straight beams in steel structures.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The purpose of this paper is to inspire a different way of thinking about digitalization and organizational change by theorizing simultaneity as an alternative to the otherwise dominant root metaphor of sequence in the literature on digitalization and organizational change.

The theoretical argument is based on a reading of central contributions to the literature on digital technology and organizational change, and particularly inspired by the work positing a constitutive entanglement of technology and organization. We argue for an extension of this line of thinking with a reading of Latour’s notion tonalities. The relevance of the theoretical argument is demonstrated through an illustrative empirical example of the phenomenon digital-ready legislation.

The paper identifies sequence as a root metaphor in the organization and digital change literature. It develops a simultaneity view and illustrates its relevance through the example of digital-ready legislation, pinpointing how technological, organizational and legal elements are attuned to one another at the same time rather than in sequence.

The sequentiality view has dominated the change management research, which has travelled from research into practice. The simultaneity view has the potential to offer a new approach to planning change, with a focus on the simultaneous alignment of, e.g. legal, organizational and technological elements.

The paper offers an alternative to dominant views on digitalization and organizational change, drawing on an overlooked notion in Latour’s scholarship, namely tonalities. This has potential to qualify the entanglement thesis and develop simultaneity as a new metaphor for understanding digital change.