Search results

This study aims to examine the effect of family ownership on audit fees and whether political connections moderate the causal relationship. Indonesia, as emerging countries, arguably offers appropriate research setting for this research because most Indonesian firms are family owned and exhibit weak investor protection. The authors predict that family ownership positively affects audit fees, and political connections strengthen this influence.

This study uses 98 listed manufacturing firms on Indonesia Stock Exchange (IDX) in 2018–2020, resulting in 279 firm-year observations. Panel data regression used to test the hypothesis. Family ownership is divided into direct and indirect ownership while audit fees are measured by the natural logarithm of audit fees paid by the firms.

The results show that the greater total and direct family ownerships imply lower audit fees, while indirect family ownership does not affect audit fees. The finding is contrary to the alleged hypothesis. Further, political connections only strengthen direct family ownership's negative impact on audit fees.

This study's findings support the alignment effect hypothesis arguing that controlling shareholders, in this case, families, align their interests with non-controlling shareholders. These findings provide a different perspective from various empirical studies conducted in Asian countries where the majority of companies are also controlled.

This study aims to synthesize the existing serious games designed to promote mental health in adolescents with chronic illnesses.

This study conducted a review following the guidelines of Joanna Briggs Institute and Preferred Reporting Items for Systematic reviews and Meta-Analyses extension for Scoping Reviews. Searches were conducted in databases PubMed, Scopus, Web of Science, Cochrane Library, cumulative index to nursing and allied health literature, PsycINFO, China national knowledge infrastructure Wanfang, VIP Database for Chinese Technical Periodicals and SinoMed from inception to February 12, 2023.

A total of 14 studies (describing 14 serious games) for improving the mental health of adolescents with chronic diseases were included. Of all the included games, 12 were not described as adopting any theoretical framework or model. The main diseases applicable to serious games are cancer, type 1 diabetes and autism spectrum disorder. For interventional studies, more than half of the study types were feasibility or pilot trials. Furthermore, the dosage of serious games also differs in each experiment. For the game elements, most game elements were in the category “reward and punishment features” (n = 50) and last was “social features” (n = 4).

Adolescence is a critical period in a person’s physical and mental development throughout life. Diagnosed with chronic diseases during this period will cause great trauma to the adolescents and their families. Serious game interventions have been developed and applied to promote the psychological health field of healthy adolescents. To the best of the authors’ knowledge, this study is the first to scope review the serious game of promoting mental health in the population of adolescents with chronically ill. At the same time, the current study also extracted and qualitatively analyzed the elements of the serious game.

Hazel Kyrk’s recognised contributions include a shift in analytic focus from production to consumption, pioneering work to measure household production as part of family income, empirical studies of family behaviour, and contributions to policy. But her account of ‘wise’ consumption and its intersection with ‘high’ living standards is not well understood. The three aims of this chapter are to explain ‘wise’ consumption across Kyrk’s three major books, to consider its role in Kyrk’s empirical studies, and to explain why it fell into oblivion. Tackling what Wesley Mitchell described as the ‘most baffling of difficulties’, Kyrk explained what constitutes a family’s ‘good’ in a manner that was critical of mere emulation. Her 1923 book required that wise consumption include new and personal elements. Her 1929/1933 book detailed five qualitative criteria (balance between interests, full and varied experiences, originality, rational sources of satisfaction, and the use of scientific information). But her 1953 book weakened this normative language, reflecting Margaret Reid’s view that Kyrk’s account was too demanding. Although Kyrk felt wise consumption avoided paternalism, her peers disagreed (Hoyt, 1938/1945; Reid, 1938/1945). We close with some problems with Kyrk’s account and a brief consideration of its continuing relevance.