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The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).

Using 452 CPAs in Thailand as samples, mail questionnaires were used and sent to collect the data. Descriptive analysis, correlation matrix and path analysis were used to analyze the data.

The results of this study indicated that audit data analytics had a positive impact on AQ and ARC. Cybersecurity, used as a moderator in this study, was found to be the interaction between ADA, AQ and review continuity.

Auditors and audit firms can consider using big data in their data analytics to improve AQ and ARC.

Resource advantage theory has been used in this study to explain the impact of ADA on AQ and ARC in Thailand.

The purpose of this paper is to assess the usefulness of nutrition labels in Thailand during nutrition transition from traditional to modern diets that increase salt, sugar, and calorie intake and to note socio-demographic interactions and associations with consumption of transitional processed foods.

The authors studied 42,750 distance learning Open University adults aged 23-96 years in 2013 residing nationwide and participating in an ongoing community-based prospective cohort study. The authors used multivariable logistic regression to relate nutrition label experiences (“read”, “good understand”, “frequent use”), socio-demographic factors, and consumption of four transitional foods. These foods included “unhealthy” instant foods, carbonated soft drinks, and sweet drinks, or “healthy” milk.

Overall, two-thirds reported good understanding and frequent use of nutrition labels. Unhealthy transition-indicator processed foods were frequently consumed: instant foods (7 per cent), (carbonated) soft drinks (15 per cent), and sweet drinks (41 per cent). Frequent users of nutrition labels (e.g. females, older persons, professionals) were less likely to consume unhealthy indicator foods. Those with the most positive overall nutrition label experience (“read” + “good understanding” + “frequent use”) had the best indicator food profiles: instant foods (odds ratio (OR) 0.63; 95%CI, 0.56-0.70); soft drinks (OR 0.56; 95%CI, 0.52-0.61); sweet drinks (OR 0.79; 95%CI, 0.74-0.85); milk (OR 1.87; 95%CI, 1.74-2.00).

Knowledge protected – those with most nutrition label experience were least likely to consume unhealthy foods. Results support government regulated nutrition labels, expanding to include sweet drinks. The study is remarkable for its large size and nationwide footprint. Study subjects were educated, represent Thais of the future, and show high awareness of transition-indicator foods.

This study aims to extend the understanding of entrepreneurial orientation (EO) by investigating the international EO (IEO) from the perspective of the international performance of born global firms. The born global firm's EOs toward global firms led to innovation and dynamic organizational capabilities and to improve the firms' international performance and development.

It is a hypothesis that IEO predicted that utilization of export promotion programs (EPPs) would be positively associated with international performance. The samples of 405 respondents were collected from born global firms to acquire higher international performance of firms in China. Structural equation modeling (SEM) and mediation analysis are processed to test the proposed hypotheses empirically.

The results from the SEM test revealed that the network relationships and utilization of EPPs fully mediate the effect of IEO on international performance. These results indicate that not only IEO is an important factor of network relationships but also the utilization of EPPs and international performance for born global firms. IEO can motivate managers to find the right network relationships and ultimately improve company performance. The IEO of the initiative has strong impact on the performance of international firms.

There is a comprehensive view among the relationships of IEO, entrepreneurial competencies and the network utilization of government EPPs, international performance in the context of born global firms. Theoretical and practical implications are discussed in detail.

Cambodia has one of the highest death rates for children under five years of age in Southeast Asia. The high mortality rate of children under five years of age, especially the neonate is 35 per 1,000 for the period zero to four years. There are no neonatal nursing standards of practice to guide nurses providing neonatal nursing care. Some general guidelines are currently being implemented for both doctors and nurses. The Minister for Health officially launched the Cambodian Council of Nurses’ Guideline for the Standard of Nursing Care in December 2015. In the absence of specific neonatal nursing standards of practice, the purpose of this paper is to develop the Neonatal Nursing Standard of Practice for Cambodia.

The Delphi technique was selected as being appropriate for this study. The snowball with purposive sampling was used. The identified experts were located across Cambodia so the e-Delphi approach was considered appropriate and applicable according to the study context. Four experts preferred to be interviewed face-to-face, while 16 experts were confident to use e-mail to respond to the questionnaire in Round 1. In total, 19 experts provided responses via e-mail to the Rounds 2 and 3 questionnaires.

A Standard for Neonatal Nursing Practice for Cambodia which consists of ten standards was found as a result of this study: assessment, nursing diagnosis, planning, implementation, evaluation, ethics, evidence-based practice and research, health teaching and health promotion, continuing education, and communication.

All items and sub-items achieved consensus as either being at the most significant level and therefore, could be key indicators for neonatal nursing standards of practice. The results of this study can be incorporated into a focused discussion led by the Nursing and Midwifery Bureau of the Ministry of Health to develop national standards of practice for neonatal nurses in Cambodia.

This study aims to investigate the preferences of 96 educational researchers on the use of digital technologies in scientific research.

The study was designed as a quantitative-dominant sequential explanatory mixed-method research.

Despite the spreading use of advanced technologies of big data and data mining, the most preferred digital technologies were found to be data analysis programs, databases and questionnaires. The primary reasons of using digital technology in scientific research were to collect data easily and quickly, to reduce research costs and to reach a higher number of participants.

The use of digital technologies in scientific research is considered a revolutionary action, which creates innovative opportunities. Through digitalized life, probably for the first time in history, the educational researchers have analytical information, which we can benefit from more than the individual's own statements in research involving human factor. However, there are a few studies that investigated the preferences of educational researchers who use digital technologies in their scientific research.

The present world is crippled with the pandemic coronavirus (Covid-19). The pandemic that originated in Wuhan city of China has sent every country in the world in an unprecedented situation that has social and economic impacts. This paper aims to explore whether epidemics and pandemics have any impact on consumption patterns among rural and urban consumers in India. Taking pandemic Covid-19 as a case study, it was explored how this pandemic impacted the consumption pattern of consumers in India; what are the similarities and/or differences between rural and urban consumers that are found in their consumption habits in the wake of Covid-19 pandemic.

The required data was collected through questionnaires sent to respondents. Approximately 500 respondents were contacted through the mail to fill in the survey questionnaire. Despite the sincere efforts, a total of 175 complete survey questionnaires were filled in by respondents. The study used SPSS Statistics version 25 software for the analysis of data.

It was found that epidemics and pandemics have a profound impact on the pattern of consumption in India. The study reveals that consumers resort to panic buying in the initial stages of epidemics and pandemics. It was found that consumption habits of consumers went a sea change and they were spending largely on essentials only. The study also reveals that the majority of consumers would like to continue in the same consumption habits as that of during COVID-19. The consumption pattern of urban consumers witnessed more change than the consumption pattern of rural consumers. It is due to the closure of eateries and restaurants, shopping malls, movie theatres, etc., in urban areas that forced the change in the consumption pattern of urban consumers.

The research has a limitation of using a less sample size. For the generalizations, more robust studies can be conducted with more data.

The findings of the study will give marketers an insight for framing their policies in the wake of epidemics and pandemics.

The research adds to the existing body of knowledge. There are plenty of studies on the behaviour of consumers. However, there are no major studies that focus on the behaviour of consumers during the outbreak of a pandemic. So, this study fills this gap in the existing body of knowledge.

Transplantation extends and improves lives, but the shortage of organs is one of the main factors limiting the number of transplants in Italy, as well as in other countries. This study investigated the awareness about organ donation and the socio-demographic factors associated with donation will in a general population.

In 2019, a survey was carried out by computer-assisted web interviewing. A questionnaire was sent via e-mail to 39,360 individuals (i.e. students, administrative and teaching staff of the University of Milano-Bicocca, Italy). The response rate was 10.6% and 4,191 weighted cases were used in the analysis.

This study showed a strong, positive attitude towards donation: over 96% of respondents stated to be keen on organ donation. Of the respondents, 40.8% considered themselves informed on medical procedures involving organ donation, and only 15.8% thought to have sufficient legal information. Overall, only 17.7% of respondents thought that the information available was sufficient to make informed decisions. According to the respondents, ethical and religious implications were the main reasons (30% of answers) that limited the level of information. Just 57.9% of respondents had already recorded their willingness to donate. Among them, renewal of the identity card was the most common motivation (55.8%) and the main motivation reported for lack of expression of donation will was the lack of opportunity or time (61.5%).

A positive attitude towards donation demands a wide public education programme and opportunities to declare one's will to donate to increase the population of potential organ donors.

This paper reviews the current literature on theoretical and methodological issues in discrete choice experiments, which have been widely used in non-market value analysis, such as elicitation of residents' attitudes toward recreation or biodiversity conservation of forests.

We review the literature, and attribute the possible biases in choice experiments to theoretical and empirical aspects. Particularly, we introduce regret minimization as an alternative to random utility theory and sheds light on incentive compatibility, status quo, attributes non-attendance, cognitive load, experimental design, survey methods, estimation strategies and other issues.

The practitioners should pay attention to many issues when carrying out choice experiments in order to avoid possible biases. Many alternatives in theoretical foundations, experimental designs, estimation strategies and even explanations should be taken into account in practice in order to obtain robust results.

The paper summarizes the recent developments in methodological and empirical issues of choice experiments and points out the pitfalls and future directions both theoretically and empirically.

This study aims to investigate the impact of technologies on the knowledge transfer process. In particular, the authors aim to analyze the topic of knowledge brokers and the relationship between broker and digital tools in the knowledge transfer process in the sport context. The study developed, therefore, aims to investigate the creating of this environment for knowledge transfer and knowledge sharing between man and machine, looking to improve the planning of technical sports projects of the clubs.

This paper presents a qualitative approach aimed at analyzing how platforms and the players’ agents can be useful tools in the knowledge transfer process. The research was conducted through a survey with a structured questionnaire via e-mail to 64 managers at the head of clubs playing in the Italian Series B basketball in the 2021–2022 championship. The total number of questions administered is 21.

The results demonstrate how sports directors, for the construction of a technical sports project, in addition to learning off the pitch by interactions with media, fans, pressure management, leadership skills, positive attitude, tolerance, understanding of other opinions, background and cultures, see the athletes’ agents as the main stakeholder of the managers. The research resulted, by the clubs’ managers, in both formal learning and informal-type learning. Informal learning, by far the most frequently used and most important in the general learning process of executives, is identified in the use that executives make of information available on digital platforms and of the fiduciary relationships that management has with players’ agents.

The results demonstrate the valuable opportunities for executives, coaches, managers and clubs to strategically manage learning and knowledge sharing. Improving and managing knowledge-sharing strategies would help increase knowledge, not only of the sports directors but also of the entire club, thus improving the absolute quality of the game within the Italian basketball divisions. The authors have developed an innovative framework regarding the construction of a “typed sports technical project”, and the authors have identified a series of crucial phases capable of determining the creation of a new roster of athletes.

This paper presents the concerns in manufacturing supply chain. Further this study investigates the role of information technology (IT) and information sharing (IS) in manufacturing supply chain and determines its impact towards supply chain integration (SCI), supply chain performance (SCP), and manufacturing firm performance (FP) in Malaysia. The theoretical framework was proposed for the study on the basis of existing literature. The study administered a survey questionnaire to collect data from manufacturing firms in Malaysia with 112 respondents. A multiple regression analysis is conducted to establish the relationship between IT, IS, SCI, and FP. The study finds that IT and sharing has significant positive effect towards and performance. Firms that use IT and practice IS across partners in the supply chain are more likely to integrate their internal and external value chain for better performance both within and across the manufacturing firms in the supply chain. This study can be of interest to the manufacturing industry as well as other industry practitioners interested in improving the performance of the organization and supply chain in total. For supply chain practitioners, this results indicate that the firms should adopt IT and IS practices to strategically improve SCI. This in turn will also improve the supply chain network and firm’s performance. This study employs a newly developed framework which depicts the causal relationship between IT, IS, SCI, Supply Chain Performance, and FP in Malaysia. Furthermore, it closes a gap in existing literature by examining the effect IT and communication (ICT) practices toward manufacturing firms’ performance and SCP in a single setting. In addition, the current study attempted to construct a model which would estimate and interpret SCP and FP simultaneously, and to evaluate this model in an empirical fashion.