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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.

Regarding how the public regulation of human services is perceived within welfare organizations and how the latter cope with it, the role of emotions (as mediators between structure and agency) proves highly relevant while often being hidden beneath the surface. This article shows how a specific approach to such regulation – here: managerialism – may impact on “emotional regimes” at the organizational and individual level, affecting the attainment of organizational goals and workers' health.

The article primarily draws on multiple qualitative case studies across two welfare sectors (four organizations) in Germany (continuing education/active inclusion; long-term care). The study research was conducted between 2020 and 2022 and based on 36 interviews with caseworkers and managers, focus group interviews and expert dialogues at industry level.

The results suggest that the managerialist regulation of welfare services breeds complex and ambiguous emotional regimes. Business-like management techniques elicit various emotions, affecting the motivational basis of human service work. While the experience of hard challenges may raise positive feelings, coping patterns often put strain on organizations and staff alike. In the short run, related emotional regimes tend to make service delivery proceed smoothly, yet in the long run they may have corrosive effects and problematic repercussions on macro-level developments.

The study highlights the role of emotions in publicly regulated human service settings by intermingling macro- and micro-level processes and thereby broadens the perspective of welfare state research as it reveals the impact of (managerialist) regulation on the dynamic organizational chemistry of such settings.

This study aims to provide a review for scour in complex rivers and streams with coarser bed material, steep longitudinal bed slopes and dynamic environments, in the interest of the safety and the economy of hydraulic structures. The knowledge of scour in such geographical complexities is very crucial for a comprehensive understanding of scour failures and for establishing definitive criteria to bridge this major research gap.

The existing available literature shows significant work done in case of silt, sand and small sized coarser bed material but any substantial work for bed material of gravel size or above is lacking, resulting in a wide gap. Though some researchers have attempted to explore possibilities of refining the existing models by adding pier size, shape, sediment non-uniformity and armouring effects, which otherwise have been given a miss by the various researchers, including the pioneer in the field Lacey–Inglis (1930). But still, a rational model for scour estimation in such complex conditions for global use is yet to come. This is because all the parameters governing the scour have not been studied properly till date as is evident from the globally available literature and is witnessed in the field too, in recurrent failure of hydraulic structures especially bridges.

The researchers presume that the finer materials move only as a result of erosion. However, in actual field conditions, it has been observed that the large-sized stones also roll down and cause huge erosion along the river bed and damage the hydraulic structures, especially in the steep river/stream beds along hilly slopes. This fact has been overlooked in the models available globally and has been highlighted only in the current work in an attempt to recognize this major research gap. A study carried out on a number of streams globally and in Jammu and Kashmir, India also, has shown that in steep river and stream beds with bed material consisting of gravel size or greater than gravel, large scour holes ranging from 1 m to 5 m were created by furious floods, and due to other unknown forces along the channel path and near foundations of hydraulic structures.

To the best of the authors’ knowledge, this work is purely original.

At present, there is no reference to Attention Autism (AA) as a framework and therapeutic tool with autistic children in occupational therapy (OT) literature. By way of introducing AA as a potential intervention to the OT community, this study aims to investigate the extent to which participation in a two-day AA training could contribute to increasing confidence and inspire changes in practice for Irish occupational therapists (OTs) supporting autistic children.

A pilot study design with mixed qualitative and quantitative methods was used to evaluate the impact of a two-day AA training on six OTs. The OTs support autistic children throughout Ireland across public, private and voluntary sectors. They completed brief, non-standardised questionnaires 2 weeks before the training (Time 1) and again 12 weeks post (Time 2) training session. At Time 2, additional exploratory questions were answered by OTs regarding their use of AA in practice.

This explorative study’s quantitative findings presented percentage change increases within three areas of confidence for all OTs. These include establishing attention, motivating and developing functional skill goals with autistic children. One of the participants did not score any change in confidence in a fourth area, building rapport, however, the five other participants scored percentage change increases. Qualitative data provided by participants showed that they were implementing AA in practice since attending the training. Five of the participants reported positive experiences of using AA and one participant reported the programme was not suitable for her caseload because of their level of understanding and need.

This was a small, exploratory, practice-based study. As this is the first study exploring this area of practice for OTs, to the best of the authors’ knowledge, there were no standardised methods of assessment available, therefore a self-designed survey was used by the author which had a limited number of open-ended questions and four Likert scale questions. This study was also limited in that there was one main researcher who also delivered the two-day AA training. The sample data set was small which resulted in the limitation of the choice of methods used to analyse the quantitative data. Percentage changes were used as the only available and reliable method for a small data set.

Findings of this study, despite their preliminary nature, indicate that AA training may be a useful professional development consideration for OTs who provide a service for autistic children. Further AA research in OT is required including larger and more rigorous studies. An alternative training option of The Curiosity Programme may be considered for OTs supporting children who may not yet be ready to participate in AA.

With proper design and work planning, falls through fragile skylights are preventable. Skylights pose a hazard to workers when their work tasks for operations, maintenance and repair require them to be on roofs. The National Institute of Occupational Health and Safety produced guidelines and special alerts to address the dangers that are present around skylights, and the Occupational Safety and Health Administration regulations have prescriptive requirements for work performed around skylights, and yet incidents still occur. The purpose of this study is to investigate and raise awareness for the causality of the incidents involving skylights in the USA.

The authors investigated and analyzed 204 incidents involving skylights recorded by the Bureau of Labor Statistics to characterize their nature and to determine any correlation with the roof environment or the nature of the work performed. Using Google Earth and Google Maps roof geometry, proximity of skylights to roof edge and rooftop mechanical equipment was determined.

The majority of falls through skylights occur during roof maintenance and repair activities. Falls through skylights are underreported. Because of a general lack of good design to reduce or eliminate the risk of falling through skylights, facility managers carry the burden to properly assess work and access on roofs where fragile skylights are present.

The phenomenon of falling through skylights was made aware on a national level in the USA in 1989; however, little has been done from a design and planning perspective to reduce these incidents. This paper presents a unique perspective on the role of facility managers in understanding the hazards associated with roof maintenance near skylights.

Intense interest has been shown in creating new and effective biocide agents as a result of changes in bacterial isolates, bacterial susceptibility to antibiotics, an increase in patients with burns and wounds and the difficulty of treating infections and antimicrobial resistance. Woven, nonwoven and knitted materials are used to make dressings; however, nonwoven dressings are becoming more popular because of their softness and high absorption capacity. Additionally, textiles have excellent geometrical, physical and mechanical features including three-dimensional structure availability, air, vapor and liquid permeability, strength, extensibility, flexibility and diversity of fiber length, fineness and cross-sectional shapes. It is necessary to treat every burn according to international protocol and along with it has to focus on particular problems of patients and the best possible results.

The objective of this paper is to conduct a thorough examination of research pertaining to the utilization of textiles, as well as alternative materials and innovative techniques, in the context of burn wound dressings. Through a critical analysis of the findings, this study intends to provide valuable insights that can inform and guide future research endeavors in this field.

In the past years, there have been several dressings such as xeroform petrolatum gauze, silver-impregnated dressings, biological dressings, hydrocolloid dressings, polyurethane film dressings, silicon-coated nylon dressings, dressings for biosynthetic skin substitutes, hydrogel dressings, newly developed dressings, scaffold bandages, Sorbalgon wound dressing, negative pressure therapy, enzymatic debridement and high-pressure water irrigation developed for the fast healing of burn wounds.

This research conducts a thorough analysis of the role of textiles in modern burn wound dressings.

Domestic violence is an intimate relationship that causes physical, sexual or mental suffering. The ongoing coronavirus pandemic has had a ruinous effect globally, particularly in increasing the rate of domestic violence. Thus, this study aims to assess the prevalence of domestic violence against women during the COVID-19 pandemic and its associated factors.

A community-based cross-sectional study was conducted on Bench Sheko Zone residents from May to June 2021. Participants in the study were selected by multistage sampling technique. The collected data were coded, entered into EpiData 3.1 and analyzed by using SPSS version 20. Bi-variable and multiple logistic regression analysis models were fitted. Odds ratio was used at a 95% confidence level, and P-value < 0.05 was used to declare statistical significance.

A total of 1,512 eligible women participated, with a 98.3% response rate. The proportion of domestic violence against women was 42.5%. The prevalence of psychological violence was 30.4%, followed by physical violence at 20.2% and sexual violence accounted for 9.6%. Variables, such as rural residency, women with no formal education, partner who had no formal education, women with monthly income of less than 25,00 Ethiopian birr and partner who was current substance user, were found to be associated with domestic violence against women.

Domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies along with coronavirus pandemic intervention plan.

The findings of this study show domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies, along with the coronavirus pandemic intervention plan.

This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.

The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.

This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.