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The purpose of this study is to first assess how the US healthcare financing system is influenced by income variation. Then, it examines whether or not the impact of income variation is asymmetric.

For the analyses of this paper, the autoregressive distributed lag (ARDL) model is implemented to a data set covering the period from 1960 to 2018.

The results provide evidence that major funding sources of aggregate healthcare expenditure (HCE) respond differently to changes in income. The results also imply that the effect of income is not always symmetric.

Many studies have attempted to identify the relationship between income and HCE. A common feature of past studies is that they have only focused on aggregate HCE, while one might be interested in knowing how major funders of aggregate HCE would be affected by changes in income. Another common feature of past studies is that they have assumed that the relationship between income and HCE is symmetric.

Science and technology diplomacy (STD) is an emerging area in the field of public policy and technology management. The purpose of this study is to overview the concept of STD based on the two approaches “Science and Technology” and “Diplomacy” to explain its necessity for Non-Aligned Movement member countries.

To design the work, principal domains and sub-domains of STD are identified based on the thematic analysis. By using MAXQDA software, the initial codes are analyzed and validated for the case study. Then, six areas and 29 sub-areas are identified based on the fuzzy Delphi and the framework is designed.

STD is defined from six scopes, including political, economics, law and legal issues, social sciences, philosophy and science and technology. Each scope has its own mechanism that is discussed in the article.

This work is one of the first in the literature of science and technology policy making.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Blockchain is a developing technology that affects numerous industries, including facility management (FM). Many barriers are associated with adopting blockchain-enabled building information modeling (BEBIM) in FM. This research aims to identify and prioritize the barriers to adopting BEBIM in FM.

To address the knowledge gap, this study employs a two-phase methodology for evaluating the barriers to adopting BEBIM in FM. The first phase involves a comprehensive literature review identifying 14 barriers to BEBIM adoption. Using a Delphi approach, the identified barriers were categorized into 6 groups and finalized by 11 experts, adding 3 more barriers to the list. The best-worst method (BWM) determines the priority weights of identified barriers and sub-barriers in the second phase.

This study reveals that adopting BEBIM for FM in India faces significant hurdles. The most critical barriers are “limited collaboration” and “communication among stakeholders,” “legal constraints in certain jurisdictions” and “challenges in establishing trust and governance models.” To mitigate these barriers, stakeholders should foster collaboration and communication, develop efficient blockchain technology (BT) and establish a trust and governance model.

This work underscores the importance of formulating effective strategies to overcome the identified barriers and emphasizes implications that can assist policymakers and industry stakeholders in achieving successful BEBIM adoption for improved FM practice.

The study provides valuable insights for policymakers, construction industry stakeholders and facility managers interested in leveraging this technology to improve the efficiency and effectiveness of FM practice in India.