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An increasing non-drinker population is developing, but much research focusses on alcohol misuse, rather than the experiences of those who abstain or consume little alcohol, particularly within student populations. This student co-constructed qualitative research aimed to understand alcohol abstainer and light drinking students’ university experiences and perceptions of university alcohol cultures, given recent trends in alcohol drinking behaviour.

Ten UK undergraduate students (six males, four females; 21–26 years), five alcohol abstainers and five light alcohol drinkers (AUDIT-C), participated in semi-structured focus group interviews.

Thematic analysis of transcripts identified participants’ negative experiences of pre-university social pressures in navigating no or low alcohol drinking identities, which impacted university expectations. Participants perceived alcohol drinking cultures as remaining prevalent on university campuses and possibly used for profit and recruitment. Alcohol dominant university-sanctioned social events, alongside limited other provisions, impacted initial university transitions and belonging. However, students reported co-existing realities between such cultures and simultaneous peer acceptance of their no or low drinking status, finding similar others and long-term friendships not impacted. Due to this, student participants called for universities to take urgent action in changing pervasive university alcohol cultures, which they felt no longer aligned with changing student behaviours and perceptions.

Guided by findings, we provide important implications for prevention work and future research, including the importance of social context interventions. We also highlight the value of student co-creation and external partnerships within such work.

This research paper aimed to study the legal structure of top-performing health governance systems and compare them with the Indonesian health social security system to identify the main differences and provide recommendations for Indonesian and other developing countries’ health policymakers and administrators.

Using formative research with a conceptual approach and statute approach as method in this study. Data was gathered using the document study technique, which studies various documents, especially legal documents related to health law, linked to legal purpose theories. Moreover, the World Health Organization ranking was considered to choose the two countries (France and Singapore) with a high social health security system for comparative analysis. All data collected has been analyzed using a qualitative and theoretical basis. Content analysis was performed by analyzing the legal documents, and the regulatory framework of all three countries was deeply analyzed to draw conclusions and recommendations.

Indonesia has specific laws to implement a social security system in the health sector. However, the lack of the best medical facilities and infrastructure and weak implementation of existing laws were identified as major reasons behind the poor health security system compared to comparative countries. Also, as a developing nation Indonesian Government face budgetary pressures and huge population challenges to meet required standards. Thus, the financing approaches used by Singapore and France may help developing countries meet these challenges effectively. Therefore, there is a dire need to strengthen the social health security system all over the country with amendments to laws and ensure the implementation of prevailing laws and regulations.

Providing understanding related to the social security health system in Indonesia along with a detailed description of the sound social health security system in France and Singapore will further provide an avenue for the researchers to critically analyze this line of study to devise some valuable suggestions further and to draw loopholes in the system.

A comparative approach for legal studies in the health sector is rare. So, this research advanced the social security health system-related literature and legal studies on the health sector by using this comparative approach to develop policy insights and future research directions, which will further help the field to grow.

The goal of this study was to assess changes in eating self-efficacy after participating in a brief psychoeducational group intervention, grounded in the cognitive-behavioral model, delivered by dieticians in community-based health facilities.

The study was conducted using a quasi-experimental, pre-post design. A total of 110 program participants took part in the study. They were asked to complete the Eating Self-Efficacy Scale before the start of the intervention, at the end of the intervention, and three months after the intervention ended. Data were analyzed using the Linear Mixed Model.

Participants’ personal sense of control over their eating behaviors significantly increased after they completed the program and continued to increase up to the three-month follow-up. The effect of the intervention remained significant after controlling for differences in age and whether participants had access to other forms of individual support or completed the follow-up during the COVID-19 general lockdown.

By promoting participants’ sense of eating self-efficacy, this intervention could lead to positive dietary changes, which in turn could promote better health and healthy aging.

This community intervention is readily accessible and represents a cost-effective approach to promote healthy eating, reducing the risk of chronic disease and the need for medical care, thereby cutting costs for the healthcare system.

(1) This study addresses a gap in the scientific literature as there was limited published research to date that investigated this intervention. (2) The three-month follow-up made it possible to evaluate whether changes in eating self-efficacy were maintained over time. (3) Potential confounding variables, including age, having access to other forms of individual support and the COVID-19 general lockdown, were taken into account.

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

The purpose of this paper is to investigate the determinants of capital expenditures (CAPEX) in the theme park industry, particularly following the financial stresses induced by the COVID-19 pandemic. CAPEX drivers are poorly understood due to the idiosyncratic nature of this industry, which is dominated by a few large players. It also aims to identify the variables influencing both the growth and maintenance components of CAPEX among U.S. theme park operators.

The paper uses contingency theory to analyze both financial and nonfinancial data from U.S. theme park operators between 2009 and 2021. The paper also uses partial least squares structural equation modeling to manage issues of multicollinearity and to ensure robustness in the findings.

The analysis identifies several key determinants of CAPEX. Resources and the presence of competing theme parks in proximity to an operator’s parks positively affect CAPEX. Conversely, higher leverage, dividend payouts, intellectual property (IP) dominance and population density in areas with their active parks correlate with reduced CAPEX. The paper also notes distinct trends in maintenance versus growth CAPEX post-COVID-19, with maintenance CAPEX increasing as operators invest in existing assets while growth CAPEX trending downwards.

The study’s scope is confined to U.S.-based theme park operators, limiting the generalizability of the findings internationally. Moreover, data limitations restrict the sample size due to the consolidation of the industry players, potentially affecting the statistical power of the analysis.

This research offers significant insights for theme park operators, industry analysts and policymakers. Understanding the factors influencing CAPEX can aid operators in strategic planning and investment decisions, especially in a post-pandemic economic environment where efficient capital allocation will be crucial for recovery and growth. A major contribution of this research is the development of a new measure for IP dominance, which allows theme park operators to quantify the impact of IP on their investment strategies.

This study contributes uniquely by incorporating both financial and nonfinancial determinants in analyzing CAPEX within the theme park industry, a sector significantly impacted by the pandemic. It introduces novel metrics for assessing the impact of IP on CAPEX and differentiates between the factors driving maintenance and growth expenditures. The findings enrich the existing literature on hospitality management and provide actionable insights that could guide the strategic financial decisions of theme park operators.

The article investigates the institutional setup of e-lending in public libraries in Denmark, Norway and Sweden. Our point of departure is that e-lending has necessitated new library collaborations between local, regional and national levels, and therefore, institutional e-lending setups have emerged. The study seeks to provide better understanding of how the institutional setups are structured, how governance logics have shaped them and what tensions and dynamics become visible in the key actors’ problematisations of these setups.

The study is situated in the neo-institutional tradition and applies the institutional logics perspective. The research questions are answered by taking a qualitative approach, grounded in an extensive interview study with representatives of libraries, publishers and policy actors in three Scandinavian countries. To provide in-depth insight into e-lending setups, the scope of empirical material is then limited to accounts the central library and policy actors involved in establishing e-lending.

The analysis shows that the e-lending setups are both similar (especially when it comes to financing), and different across Scandinavia, especially when it comes to centralisation and involvement of librarians in this task. The differences are attributed to the influence of different governance logics (question of administrative autonomy, collaboration in the field and existing legal and political frames), and to what extent the digital and market logics are incorporated or rejected in the field.

The study provides new insights into the question of how Scandinavian public libraries face the consequences of the digitalisation of book distribution and consumption by investigating how they organise their e-lending services. This has not been explored before, notably in a comparative perspective.

The applications of Artificial Intelligence (AI) in various areas of professional and knowledge work are growing. Emotions play an important role in how users incorporate a technology into their work practices. The current study draws on work in the areas of AI-powered technologies adaptation, emotions, and the future of work, to investigate how knowledge workers feel about adopting AI in their work.

We gathered 107,111 tweets about the new AI programmer, GitHub Copilot, launched by GitHub and analysed the data in three stages. First, after cleaning and filtering the data, we applied the topic modelling method to analyse 16,130 tweets posted by 10,301 software programmers to identify the emotions they expressed. Then, we analysed the outcome topics qualitatively to understand the stimulus characteristics driving those emotions. Finally, we analysed a sample of tweets to explore how emotional responses changed over time.

We found six categories of emotions among software programmers: challenge, achievement, loss, deterrence, scepticism, and apathy. In addition, we found these emotions were driven by four stimulus characteristics: AI development, AI functionality, identity work, and AI engagement. We also examined the change in emotions over time. The results indicate that negative emotions changed to more positive emotions once software programmers redirected their attention to the AI programmer's capabilities and functionalities, and related that to their identity work.

Overall, as organisations start adopting AI-powered technologies in their software development practices, our research offers practical guidance to managers by identifying factors that can change negative emotions to positive emotions.

Our study makes a timely contribution to the discussions on AI and the future of work through the lens of emotions. In contrast to nascent discussions on the role of AI in high-skilled jobs that show knowledge workers' general ambivalence towards AI, we find knowledge workers show more positive emotions over time and as they engage more with AI. In addition, this study unveils the role of professional identity in leading to more positive emotions towards AI, as knowledge workers view such technology as a means of expanding their identity rather than as a threat to it.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

This article explores the implications of virtual social spaces for conceptualizing community engagement in the practice of architecture and design by critically analyzing multidisciplinary approaches to conceptualizing community namely space, place, and context to envision social spaces of virtual community engagement by architects and designers.

This conceptual article utilized narrative literature review as the primary method for conducting a transdisciplinary theoretical integration. First, the authors defined the metaverse as all manner of human-technological interaction. Second, the authors discussed theories of place from architecture, social geography, and human ecology and employed neoecological theory to describe the interactional processes inherent in research and practice with virtual communities. Finally, the authors documented specific types of virtual engagement strategies in architectural research and practice.

Virtual environments provide varied opportunities for effective collaborations among architects, designers, and community members. The primary strategies identified by the literature review of virtual community engagement were collaborative, augmented reality, and situated digital experiences. In addition, researchers have found that the most effective community engagement bridges interactions in the physical space and digitally mediated interactions.

The authors advocate for increased research towards understanding how the expanded availability of more complex technological tools, such as future versions of artificial intelligence (AI) software, may further layer the landscape of community engagement in ways that may be unpredictable and currently less understood. Additional research is also needed to address participants' perspectives in virtual community engagement and explore how the building of communities in the meta-context is felt, lived, and understood by those who act in them.

The availability of new technological tools and digital platforms challenges diverse professionals to expand their community-engaged practice into the metaverse. Although not every community has broadband Internet or software access, many physical locations whether community centers, libraries, schools, or one’s own home may serve as safe spaces for novel virtual engagement experiences by individuals and groups. Digital engagement can increase opportunities for involvement from persons who are home-bound, lack transportation or child-care to attend in-person community events, or may desire the anonymity afforded by virtual engagement.

Virtual environments can provide varied opportunities for effective collaboration among architects, designers, and community members by overcoming physical or nonphysical barriers to in-person engagement. For example, recent case studies of civic and community organizations have successfully integrated physical and virtual community engagement during the global COVID-19 pandemic by overcoming physical or nonphysical barriers to in-person engagement. Community development theorists have referred to such contexts as a “post-place community” in which individuals find solidarity through digital global networks.

This article theorizes virtual community engagement in the metaverse from a transdisciplinary perspective and coins the innovative concept of meta-contexts to describe a global “post-place” community. Integrating theories of place from architecture, social geography, and human ecology guides an original review of effective strategies for meta-contextual digital community engagement by architects and designers.

Malaysian small and medium-sized enterprises (SMEs) are critical for economic development and meeting the sustainable development goals (SDGs); however, many struggle to survive in the long term. So, this study aims to present a model for sustainable growth that bridges the gap between desired growth and managerial competencies. By configuring university helix-induced crowdfunding and opportunity recognition competencies with industry helix-driven innovation, the study encourages a quadruple bottom line (QBL) strategy, helping SMEs attain competitiveness for sustainable growth.

This pilot study used a sequential mixed methods design and adhered to the pragmatic research paradigm. A survey of 52 SCORE-listed manufacturers yielded quantitative data, complemented by qualitative interviews with 7 SME decision makers. This study used NVivo 10 and SmartPLS 4.0 for the necessary analysis. In addition, an effective triangulation strategy has been implemented to explain causation among selected variables.

The findings show that opportunity recognition and crowdfunding are positively associated with SMEs’ ability to grow in a sustainable manner and that exploitative and explorative innovation also mediate those relationships. The qualitative part highlighted key insights for successfully applying this model in Malaysian SMEs. The interview results also suggest that corporate spirituality might help SMEs adopt sustainability-focused practices.

More research is required regarding both the methods and results of this pilot study. Although conducting a pilot study increases the likelihood of success in the main study, it does not ensure it.

This study equips Malaysian SMEs with a roadmap for achieving sustainable growth. The obtained findings indicate that Malaysian SMEs that develop strong crowdfunding and opportunity recognition competencies are more likely to achieve innovation-focused long-term survival. In addition, incorporating corporate spirituality can enhance their economic, social and environmental performance.

By supporting more innovation in SMEs, which can improve sustainability-oriented successes and support a healthy economic system, these findings may have a beneficial social change impact. The concept may also act as the foundation for SMEs’ promotion of the SDGs.

The study uniquely offers a holistic growth model for Malaysian SMEs founded on the helix-QBL understanding that explains a firm’s sustainability-focused competitive advantage.