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This study aims to explore how the COVID-19 pandemic has impacted parents of autistic children and their families in Ireland.

A qualitative thematic analysis methodology was applied using semi-structured interviews. A total of 12 parents (ten mothers, one father and one grandfather speaking on behalf of a mother) of autistic children were asked how the COVID-19 pandemic impacted them and their autistic child with a particular focus on how it has impacted their access to respite care. Interviews were completed remotely from July 2021 to October 2021.

Data analysis identified four themes that reflect an adverse pandemic impact. These were: world gone; alone and isolated; constantly fighting for help; and negative and positive impact of COVID-19 on child and family. Two parents reported positive outcomes of the pandemic such as social distance requirements. Five parents (42%) reported an increase in the amount of respite received. Three parents (25%) reported a decrease and four (33%) parents reported no change in their access to respite.

COVID-19 has turned a spotlight on mental health for politicians, policymakers and the public and provides an opportunity to make mental health a higher public health priority for autistic children and their families.

This study highlights the need for access to respite for autistic children and for respite services to be responsive to the ongoing needs, in particular, the mental health needs of autistic children and their family, particularly in a crisis situation.

The purpose of this study is to report the results of a project incorporating metadata analysis for the creation of curated guides to a digital library of historic photographic images.

The general format and scope of the curated guides was determined by members of the project team. Automated processing was developed to analyze subject terms in metadata of digital images submitted to the digital library collection. The results of the metadata processing were used to narrow the themes of the curated guides, and to help create canned searches that would expose representative collection content. The curated guides were created and made available to users of the digital image collection.

Processing and analyzing metadata can be a useful tool in the creation of digital library collection guides. However, the usefulness of this method is highly dependent upon consistency and accuracy of the source metadata records.

Creators of digital library collections are shown a method of using existing resources to create collection guides. The value of metadata demonstrated by this application may affect considerations of the cost of metadata creation.

This activity discussed in this paper addresses an established need among digital library practitioners – the need to provide users with guided access to the content of their collections. The method discussed for creating curated guides is repeatable, and could be improved in further applications.

Society in general demands ethical behaviour in the business world. The research aim of the paper is to analyse whether higher education institutions of business contribute to ethical decision-making in students through a specific training approach based on practical methodologies that take into account students' personal characteristics, which may affect ethical decision-making. The acquisition of knowledge should be more effective when it is based on personal characteristics.

Case method, discussion and self-learning methodology were used, and at the end of the term, the students were evaluated and asked to complete a 48 closed-question questionnaire. A linear regression model is performed to analyse to what extent the results are associated to the variables proposed.

The results show that knowledge is an explanatory variable, but personal characteristics such as gender or empathy reinforce the learning. Gender difference affects the ethical decisions made and empathy, showing that training based on emotions is effective. Besides, the results show that students integrate family influence in their training process.

In this paper, the authors have selected empathy, gender and instruction. They have taken into account the incidence of age and family education. In addition, other contextual factors can have an incidence on training and the model could be improved.

The results show that it is necessary to take into account the students' personal characteristics and select an appropriate training methodology to teach ethics and obtain success.

The students graduating from these courses will be future managers and entrepreneurs and will make decisions in which ethical questions must be taken into account, hence the need for training in this respect.

The teaching of business ethics in business faculties is not an easy subject. It is necessary to select the approach of ethic and an effective methodology to achieve the learning objective. This learning methodology must take into account students' characteristics to be effective. The business students are future managers and entrepreneurs who will make decisions in which ethical questions must be considered, hence the need for training in this respect.

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

Recent studies have shown that the contribution of small firms to employment and GDP is increasing. A large amount of work has also established the significance of social and economic variables for entrepreneurial decisions. Very little is known, however, about how government policies and programs influence entrepreneurial activity, and whether these effects are consistent across countries. Using original data from a representative sample of 10,000 individuals and from more than 300 open-ended interviews in 10 countries, this article provides some suggestive evidence that government intervention aimed at enhancing the underlying environment of entrepreneurial decisions may be more effective than intervention designed to provide safety nets.

The objective of this research is to know the degree of influence that strategic planning (SP) exerts on the tangible and intangible results of business microenterprises in the state of Guanajuato, Mexico.

The methodological design was quantitative, explanatory, observational and cross-sectional, where a sample of 407 young leaders of microenterprises from the state of Guanajuato, Mexico, was obtained. To evaluate hypotheses, a structural equation model (SEM) was developed. Regarding the goodness and adjustment indices of the SEM, they were absolutely acceptable.

The results obtained through Pearson’s correlation show that there is a positive and significant relationship between SP and the tangible and intangible results of microenterprises. In addition, through the results obtained with the SEM model, it is statistically demonstrated that SP positively and significantly influences the tangible and intangible results of microenterprises in the state of Guanajuato, Mexico.

In this research, only SP was valued as a variable that intervenes in the process of achieving tangible and intangible results to achieve the business objectives of entrepreneurial microenterprises in the state of Guanajuato. It is essential to point out that other variables that intervene in the process must be considered to generate tangible and intangible results. It is recommended to carry out further research under these variables to identify strategies for improving entrepreneurial microenterprises for their growth, sustainability and rapid positioning in a highly competitive market.

SP represents one of the tools to achieve the success of microenterprises through tangible and intangible results. However, microenterprises show a need to involve the use and application of SP to define clear indicators that contribute to obtaining satisfactory tangible and intangible results.

The findings are relevant and of great value, because there is currently not enough research that focuses on the variables analyzed, in this sense, SP and the tangible and intangible results of young entrepreneurial leaders of microenterprises in the Mexican context. The limitations of this study lie in the low participation and interest of young microenterprise entrepreneurs in the state of Guanajuato, Mexico.

El objetivo de esta investigación es conocer el grado de influencia que ejerce la planificación estratégica sobre los resultados tangibles e intangibles de las microempresas empresariales en el estado de Guanajuato, México.

El diseño metodológico fue cuantitativo, explicativo, observacional y transversal, donde se obtuvo una muestra de 407 jóvenes líderes de microempresas del estado de Guanajuato, México. Para evaluar hipótesis, se desarrolló un modelo de ecuación estructural (SEM). En cuanto a los índices de bondad y ajuste del SEM resultaron absolutamente aceptables.

Los resultados obtenidos mediante la correlación de Pearson muestran que existe una relación positiva y significativa entre la planificación estratégica y los resultados tangibles e intangibles de las microempresas. Además, a través de los resultados obtenidos a través del modelo SEM, se demuestra estadísticamente que la planificación estratégica influye positiva y significativamente en los resultados tangibles e intangibles de las microempresas del estado. de Guanajuato, México.

La planeación estratégica representa una de las herramientas para lograr el éxito de las microempresas a través de los resultados tangibles e intangibles. Sin embargo, las microempresas muestran necesidad en el involucramiento del uso y aplicación de la planeación estratégica para la definición de indicadores claros que contribuyan a obtener resultados tangibles e intangibles satisfactorios. En base a lo anterior, resulta ser motivante para los académicos, empresarios y legisladores para motivar el uso de la planificación estratégica en las microempresas debido a las bondades que atrae en garantizar el éxito de la microempresa como lo ha sugerido el Instituto del fracaso, así como también el Desarrollo de la Competitividad Empresarial. Asimismo, la planeación estratégica identifica y analiza los factores relevantes que pueden servir como apoyo a las microempresas así como a los diferentes modelos de emprendimiento que se desarrollan a través de la literatura, ofreciendo una alternativa en el enfoque de su estudio, mismos que se van ajustando a las nuevas tendencias que van surgiendo desde ámbitos nacionales como internacionales, y en particular, en el estado de Guanajuato (México) que representa uno de los estados importantes debido a su actividad económica en los sectores de agroindustria, manufactura (especialmente automotriz) y de servicios del país.

Los hallazgos son relevantes y de gran valor, pues actualmente no existe suficiente investigación que se enfoque en las variables analizadas, en este sentido, la planificación estratégica y los resultados tangibles e intangibles de jóvenes líderes emprendedores de microempresas en el contexto mexicano. Las limitaciones de este estudio radican en la baja participación e interés de los jóvenes emprendedores de microempresas del estado de Guanajuato. México

o objetivo desta pesquisa é conhecer o grau de influência que o planejamento estratégico exerce sobre os resultados tangíveis e intangíveis das microempresas empresariais do estado de Guanajuato, México.

O desenho metodológico foi quantitativo, explicativo, observacional e transversal, onde foi obtida uma amostra de 407 jovens líderes de microempresas do estado de Guanajuato, México. Para avaliar as hipóteses, foi desenvolvido um modelo de equações estruturais (SEM). Com relação aos índices de bondade e ajuste do SEM, eles foram absolutamente aceitáveis.

Os resultados obtidos por meio da correlação de Pearson mostram que existe uma relação positiva e significativa entre o planejamento estratégico e os resultados tangíveis e intangíveis das microempresas. Além disso, pelos resultados obtidos por meio do modelo SEM, é estatisticamente demonstrado que o planejamento estratégico influencia positiva e significativamente os resultados tangíveis e intangíveis das microempresas no estado. de Guanajuato, México.

O planejamento estratégico representa uma das ferramentas para alcançar o sucesso das microempresas por meio de resultados tangíveis e intangíveis. No entanto, as microempresas mostram a necessidade de envolver o uso e a aplicação do planejamento estratégico para definir indicadores claros que contribuam para a obtenção de resultados tangíveis e intangíveis satisfatórios. Com base no exposto, acaba sendo motivador para acadêmicos, empresários e legisladores motivar a utilização do planejamento estratégico nas microempresas pelos benefícios que atrai para garantir o sucesso da microempresa sugeridos pelo Instituto do Fracasso, também bem como o Desenvolvimento da Competitividade Empresarial. Da mesma forma, o planejamento estratégico identifica e analisa os fatores relevantes que podem servir de suporte às microempresas, bem como os diferentes modelos de empreendedorismo que se desenvolvem na literatura, oferecendo uma alternativa no foco de seu estudo, que são ajustando-se às novas tendências que estão surgindo nas esferas nacional e internacional, e em particular, no estado de Guanajuato (México) que representa um dos estados importantes pela sua atividade econômica no agronegócio, manufatura (especialmente automotiva) serviços do país.

Os achados são relevantes e de grande valor, uma vez que atualmente não há pesquisas suficientes que enfoquem as variáveisanalisadas, neste sentido, o planejamento estratégico e os resultados tangíveis e intangíveis de jovens líderes empreendedores de microempresas no contexto mexicano . As limitações deste estudo residem na baixa participação e interesse dos jovens empreendedores da microempresa no estado de Guanajuato. México

The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).

A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings.

The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects.

The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis.

These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline.

The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments.

This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.

Previous research has identified associations between quality management and employee health. This study's purpose was to (1) examine those associations in a public healthcare organisation and (2) explore and describe the association between digitalisation and employee health.

An online questionnaire including indices to measure quality management values, employee health and digitalisation was answered by 118 managers in Swedish public healthcare. Correlation analysis was used to analyse the data. Based on the survey results, 12 qualitative, in-depth interviews were conducted with healthcare managers.

The findings show that employee health is associated with quality management and digitalisation. Categories were defined to describe the managers' views of the relationship between digitalisation and health.

Causality was not explicitly tested and cannot be assumed. However, the results strengthen the body of research showing that quality management is related to employee health, and associations between health and digitalisation were identified.

The findings and model should be helpful for healthcare managers in a digitalising environment who aim to preserve or enhance employee health whilst ensuring high service quality.

The results were used to create an integrated conceptual model depicting the association between quality, digitalisation and health. This association has not previously been studied.

The aim of the study is to build and validate a perceived financial well-being scale (PFWBS).

A total of 34 items were developed on a five-point Likert scale. Validation involved two phases and four steps. In the qualitative phase, interviews, validation by specialists and the pre-test were carried out. In the quantitative phase, a sample of 1,020 cases was used in the exploratory stage and another sample of 2,293 individuals in the confirmatory validation stage.

The PFWBS is composed of 23 items distributed in four dimensions (financial security, financial tranquility, financial freedom and satisfaction with financial management) that identify the perception of financial well-being of the consumers of financial products.

The authors propose a methodological framework that allows researchers, managers and policy makers to use the indicator to assess citizens' perception of financial well-being.

The PFWBS can be useful in evaluating the results of different public policies, such as income transfer programs and financial education policies. It can also serve as a parameter for the financial system to assess the perception of its customers, helping to evaluate products and services.

Financial well-being lacks valid measurement scales in the literature. This study advances by creating a scale for the assessment of the perception of financial well-being, which can be applied in different contexts.