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Connected Health is an emerging and rapidly developing field never before witnessed across the healthcare sector. It has the potential to transform healthcare service systems by increasing its safety, quality and overall efficiency. However, as healthcare technologies or medical devices continuously rely more on software development, one of the core challenges is examining how Connected Health is regulated – often impacting Connected Health innovation. The purpose of this paper is to present an understanding of how Connected Health is regulated. Many of these regulatory developments fall under “medical devices”, giving rise to Software-as-a-Medical Device (SaaMD).

Through an extensive literature review, this paper demystifies Connected Health regulation. It presents the outcome of expert discussions which explore the key regulatory developments in the context of Connected Health to provide a practical guide to understanding how regulation can potentially shape healthcare innovation.

Several key issues are identified, and the authors present a comprehensive overview of regulatory developments relating to Connected Health with a view to support the continued growth of IT-enabled healthcare service models. The authors also identify the key challenges in Connected Health and identify areas for future research.

A key outcome of this research is a clearer understanding of the opportunities and challenges that regulation and standards present to Connected Health. Furthermore, this research is of critical importance in a first attempt towards recognising the impact of regulation and standards compliance in Connected Health.

The purpose of this paper is to consider the requirements for an industry sector approach to entrepreneurship education – the information and communications technology (ICT) sector. A modified Process Framework for Entrepreneurship Education is presented focusing specifically on ICT. The primary components of the Process Framework are described (inputs, process and content, assessment and outputs) to assist in the design of relevant and targeted entrepreneurship education courses to create an entrepreneurial mindset for graduates in this sector. This Framework can be modified to suit courses focusing on other industry sectors.

Based on experiential learning and industry sector knowledge, an existing Process Framework for Entrepreneurship Education is modified.

The Process Framework for Entrepreneurship Education can be modified for a specific sector. Inputs to the process include the personal profiles and personality characteristics of the students. The recognition that particular skills may be required within a sector should be catered for when developing the content focus of the process. Furthermore, the teaching focus should include action learning, problem based learning and discovery teaching. Consideration of all of these elements will help ensure that the entrepreneurship teaching process will develop entrepreneurial‐focused students within the sector. Entrepreneurship education is a flexible learning mode easily modified to accommodate changing workplace and employee needs. The use of the process framework provides for a set of useful and relevant guidelines on the key aspects which should be addressed and used as a checklist in attempting to modify and design suitable and relevant entrepreneurship education programmes for specific industry sectors.

This paper demonstrates that educators need to consider entrepreneurship for industry sectors, thus presenting the requirement for an inter‐disciplinary approach to entrepreneurship. It does so through the refinement of an existing Process Framework for Entrepreneurship Education, taking the specific example of Information and Communications Technology. While the framework can be modified for use in other sectors, this paper presents the integration of and highlights the synergy that exists in the linking of entrepreneurship with the technical disciplines.

The focus of this paper is to highlight the synergies and mutual benefits associated with a range of entrepreneurship education initiatives for a combination of internal and external stakeholders.

The paper provides a description of four entrepreneurship education initiatives in operation at the University of Limerick, Ireland. Detail on the objectives of the initiatives, the content, delivery, assessment and benefits of these initiatives is provided.

Entrepreneurship and enterprising activity are widely regarded as instrumental for economic growth, for balanced regional development and for the creation of jobs. Educational institutions need to ensure that graduates are capable of acting in an enterprising manner in the workplace either as an entrepreneur or as an intrapreneur in paid employment. This double objective can materialise through the provision of entrepreneurship education, within either a business or a technical course. Additionally, these same programmes can also be an effective mechanism for the provision of targeted training programmes for skills enhancement in the owner/manager and the creation and facilitation of linkages and working relationships with the small business community. Involvement in technology transfer and industry‐based research activities also provides benefits to the small firm.

The paper presents challenges for educators and educational institutions on how they perceive and address the needs of their stakeholders by extending the traditional paradigm of what constitutes the role of an educational institution. The need to engage with external stakeholders in programme design and delivery requires commitment by educational institutions and requires educators to change their knowledge and teaching perspective. The findings have implications on how entrepreneurship education initiatives are designed, delivered and assessed to meet the needs of different stakeholders.

This paper and its conclusions add to the debate on the importance of linking educational institutions and industry, especially the small firm sector, by suggesting a number of methods of collaboration which mutually benefit a number of stakeholders.

The purpose of this research paper is to present a modified framework for the waves of change of new product development of McGrath.

A qualitative study of new product development (NPD) in four electronic firms (two small indigenous/two large multinational) was conducted. In‐depth interviews were held with employees, including the founding entrepreneur in each of the small firms.

Analysis of strategic, organisational and development factors shows that firms face different challenges during their NPD process – some related to size. Also, as firms grow, NPD learning may be lost.

The research findings are stated as a result of four cases studies – two in large firms and two in small firms. Further research will establish the generalisability of these findings.

The electronics industry is renowned for its aggressive competitive environment where successful entrepreneurs continuously innovate product and process development. The framework presented will be of use to entrepreneurs who focus on NPD.

A modified version of McGrath's framework, showing separate categories for small and large firms, is presented. These modifications recognise that there are differences between NPD in small and NPD in large firms.

The purpose of this paper is to explore the enactment of a pragmatic inclusionary strategy and related tactics as a form of feminist activism in one university.

The paper uses analytic autoethnography.

It shows how it is possible for a feminist activist to create limited change in what is typically seen as an intractable indicator of gender equality, i.e. gender parity at full professorial level.

Analytic autoethnography as a method has considerable methodological limitations although it also offers insights into insider strategies and tactics.

The identification of such a strategy and tactics may be useful to activists, decision-makers and policy makers with an interest in tackling any source of inequality.

The identification of such a strategy and tactics may be useful to activists, decision-makers and policy makers with an interest in tackling any source of inequality.

Five tactics, reflecting a pragmatic inclusionary strategy are identified, i.e. provocative misbehaviour; individualised managing management; perverse alignments; resisting silencing and gaining legitimacy; activating latent social movement ties to change national policy.

The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments.

The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above.

Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and problems related to organization and human resources. The study also finds that Indonesian tax auditors and tax officials handle transfer pricing cases by using a legal basis as reference and by performing a number of activities, including among others, comparable analysis.

The findings of this study should assist policy makers to improve the quality of transfer pricing audit. Also, tax auditors and account representatives who do not have enough experience in auditing transfer pricing cases derived from intangible property rights might use the outcomes of this study as a guide for dealing with those cases.

The main argument of this paper is that the accounting profession in Canada exercises hegemonic leadership over the development of tax education in terms of cadence and direction of reforms. To support this argument, the paper uses the development of the microeconomic approach to teaching taxation and the correlation between the numbers of tax courses taught in undergraduate programs and exemptions provided by the provincial institutes of the Canadian Chartered Accountants to students joining them. It uses arguments from institutional isomorphism to elucidate expected resistance to adopting new developments, such as the microeconomic approach, in the accounting field. The paper also builds on Gramsci’s theory of hegemony to imply that business schools have given their consent to the Canadian Institute of Chartered Accountants by closely linking their curriculum, at least the taxation courses, to that of the institute.

This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.

The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.

The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.

These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.

This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.

The Nigerian Government’s initiatives to provide housing loans to low-income pensioners (LIPs) have been futile. This paper aims to examine the root cause of housing loan inaccessibility for the Nigerian LIPs and proffer some possible policy options. This is because inaccessibility to housing finance is one of the impediments facing the LIPs homeownership.

The phenomenology type of qualitative research was employed to collate data. The study supports MAXQDA 2020 with thematic analysis to analyse the data and achieve saturation with 30 knowledgeable participants.

Findings show that housing loan rejection is extremely high among LIPs. Some of the impediments facing the LIPs in accessing housing loans include delayed gratuity, insufficient income for housing loan repayments, failed mortgage finance, incapacitated National Housing Fund (NHF), a corrupt system and lack of collateral.

The paper is limited to the housing loan inaccessibility for the Nigerian LIPs and data collected via semi-structured face-to-face interviews in Lagos, Nigeria. Other developing cities may adopt the suggestions that will emerge from this paper with similar housing loan inaccessibility issues.

This study would stir policymakers and mortgage institutions to consider the suggestions from this paper. Examples are the review of the Pension Reform Act 2014 to allow for 50% part withdrawal from the Retirement Savings Account, 10% upward review contribution to NHF and create special Federal Integrated Staff Housing Programme (FISH-P) for LIPs. These form part of the practical implications and will be helpful to policymakers.

Research regarding LIPs’ housing loan accessibility is limited, making this paper one of the pioneering attempts to investigate the root cause of housing loan inaccessibility for the Nigerian LIPs, and proffers some possible policy options.

The purpose of this paper is to examine the relationship between fraudulent financial reporting and firms' characteristics, i.e. size, type of ownership and audit quality in companies audited by the Inland Revenue Board of Malaysia (IRBM) after the implementation of a self assessment system in Malaysia.

The paper employs an empirical research design, using data on companies audited by IRBM. The hypotheses of the study are tested using both univariate and multivariate statistical methods.

It was found that company size and audit quality have significant negative relationships with fraudulent financial reporting.

The sample of companies used in this study is unlisted companies and the results are not generalisable to listed companies. Listed companies may have more stringent rules for listing and have better corporate governance mechanisms within the company as control.

The paper's findings may assist IRBM in identifying possible cases for audit in the future.

The paper describes the first empirical study that uses real tax cases where the non‐compliance with the Malaysian statues and tax laws are used as the measurement of the fraudulent financial reporting.