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The purpose of this article is to investigate the performance of scales to assess the work environment of hospital professional staff, other than nurses or physicians.

A survey was conducted among professional (non‐nursing or medical) staff at a 300‐bed urban, university‐affiliated Canadian hospital. A total of 24 work environment items were adapted from a scale previously validated among nursing staff. Scales were developed based on a principal components analysis, and were compared among four groups of staff. The relationships between the scales and the following measures were then explored using univariate and multivariate analyses: satisfaction with the work environment, perceived quality of patient care, perceived frequency of patient/family complaints, work‐related injuries, and verbal abuse of staff.

The survey response rate was 154/200 (76.6 percent). Four scales were identified (with corresponding Cronbach's alpha), assessing the following aspects of the work environment: supervisory support (0.88), team‐work (0.84), professionalism (0.77), and interdisciplinary relations (0.64). In multivariate analyses, there were significant differences between the job groups in all four scales. One or more of the scales was significantly associated with overall satisfaction, perceived quality, and adverse incidents, even after adjustment for other staff characteristics.

Limitations include: the cross‐sectional design, subjective measurement of quality of care, small sample sizes in some groups of staff, and the single study site.

The scales developed in this study may be used by managers to assess hospital staff perceptions of the work environment.

The four proposed scales appear to measure meaningful aspects of the working environment that are important in determining overall satisfaction with the work environment and are related to quality of care.

We describe a 13 1/2‐year‐old boy with de novo inverted interstitial duplication 8q22.1‐q21.1 associated with mild phenotypic abnormalities, learning disabilities and autism. Psychometric and psychiatric evaluation was performed. Clinical genetic evaluation was supported by chromosome analysis of blood lymphocytes using GTG‐banding technique and Fluorescent In Situ Hybridization (FISH) with whole chromosome painting 8 probe. Clinical evaluation revealed mild phenotypic abnormalities, moderate learning disabilities and mild autistic disorder. The karyotype of the proband was interpreted as 46, XYqh+pat, 8q+.ish inv dup(8)(q22.1;q21.2)(wcp8+) de novo. Although partial trisomy for other segments of 8q, as well as mosaic trisomy 8, have been described in numerous cases, interstitial duplication of 8q21‐q22 seems extremely rare and the severity of the phenotypic abnormalities ranges from mild to profound.

The study here helps to fill the gap between the current practices of management performance audits for firms and government agencies. The study advances recent theories of program evaluation and marketing management auditing. While the application in this chapter refers to government agencies managing destination marketing programs (tourism agencies), the algorithmic model construction is applicable for all management audits. The study applies the perspectives from two streams of theory to describe five relevant activities for managing destination marketing programs: scanning, planning, implementation, assessing, and administering. The analysis proposes impact assessments to improve management performances of DMOs via checklists for assessing the quality of information in tourism-management performance audits. Checklists can serve as a management tool by management performance auditors and by DMO executives to enhance the quality in executing destination marketing programs. A meta-evaluation of 10 tourism management audit reports identifies good and bad practices. The findings indicate that substantial improvements are possible in the practice of DMO’s management performance auditing, and the proposed checklist may ensure both high quality performance audit reports and improved performances in DMO practices.

This mixed-methods study reports on an outreach clinics program designed to deliver genetic services to medically underserved communities in Wisconsin.

We show the geographic distribution, funding patterns, and utilization trends for outreach clinics over a 20-year period. Interviews with program planners and outreach clinic staff show how external and internal constraints limited the program’s capacity. We compare clinic operations to the conceptual models guiding program design.

Our findings show that state health officials had to scale back financial support for outreach clinic activities while healthcare providers faced increasing pressure from administrators to reduce investments in charity care. These external and internal constraints led to a decline in the overall number of patients served. We also find that redistribution of clinics to the Milwaukee area increased utilization among Hispanics but not among African-Americans. Our interviews suggest that these patterns may be a function of shortcomings embedded in the planning models.

Planning models have three shortcomings. First, they do not identify the mitigation of health disparities as a specific goal. Second, they fail to acknowledge that partners face escalating profit-seeking mandates that may limit their capacity to provide charity services. Finally, they underemphasize the importance of seeking trusted partners, especially in working with communities that have been historically marginalized.

There has been little discussion about equitably leveraging genetic advances that improve healthcare quality and efficacy. The role of State Health Agencies in mitigating disparities in access to genetic services has been largely ignored in the sociological literature.

This paper aims to critically explore the challenges facing the UK in implementing registers of beneficial owners, a measure mandated by the EU’s anti-money laundering (AML) directive to enhance beneficial ownership transparency.

This study systematically reviews the literature surrounding beneficial ownership transparency to critically analyse the extent to which challenges facing the UK, impact upon its ability to successfully implement registers of beneficial owners.

This study demonstrates that a lack of beneficial ownership transparency facilitates money laundering by concealing corrupt wealth and frustrating authorities’ efforts to trace illicit finance. It demonstrates that implementing registers of beneficial owners may be a superficial approach to tackling the multifaceted problem of money laundering. Better intergovernmental cooperation is required to improve beneficial ownership transparency and to ensure measures to curb offshore money laundering are successful.

This research focuses on one aspect of AML control from the UK’s perspective. Further work is needed to investigate the concerns from the perspective of offshore jurisdictions and how global AML rule affects developing economies.

The study informs policymakers and other professionals implementing the UK’s registers of beneficial owners to enhance future strategies and better combat offshore money laundering.

This is the only study to explore the challenges facing the UK in implementing registers of beneficial owners, thus providing novel insight into the moral, legal and practical dilemmas to imposing AML control.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

The relationships between tourist resorts and transnational crime are rarely analyzed systematically. This paper begins to fill this gap by examining how organized crime groups and individuals linked to them can take advantage of tourist resorts to commit crimes.

During the immediate aftermath of Hurricane Katrina and the onslaught of flooding, the single most important role for government and the public sphere was deemed to be law and order, at times to the exclusion of other public responsibilities. Law and order were articulated almost exclusively as a policing matter with the emphasis on order rather than law. Policing took different public and private forms in the early days of the flooding. This chapter examines the nature of that policing and the unquestioned presence of private police as a key element of the law and order response to Katrina in New Orleans.

COVID-19 has caused critical supply chain problems, especially in sustainable supply chain management, but very few empirical studies have been explored how to improve the firm sustainability through supply chain endeavours such as supply chain agility to manage the impacts of COVID-19. This paper aims to develop a model to incorporate supply chain agility and supply chain relationships that link firm sustainability to mitigate the impacts of the pandemic.

The authors conducted an online survey and collected 203 valid responses from businesses in the United Arab Emirates, and employed an exploratory factor analysis, mediated regression analysis and structural equation modelling methodology to test the models and hypotheses.

The authors find that the adoption of supply chain agility can improve supply chain relationships and positively impact sustainability. Meanwhile, supply chain relationships partially mediate the relationship between supply chain agility and sustainability. In addition, sustainability mitigates the impacts of COVID-19 pandemic on supply chains.

The results provide fruitful insights and implications for the challenges and uncertainties caused by the pandemic post COVID-19 and provide several directions for further research.

The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting on matters published in over 3,000 Australian statutory audit reports during 2019 and 2020.

This study partially uses latent semantic analysis methods to apply textual and readability analyses to external audit reports in Australia. The authors measure the tone of the audit reports using the Loughran and McDonald (2011) approach.

The authors find that 3% of audit procedures undertaken during 2020 were designed to address audit risks associated with the COVID-19 pandemic. As a percentage of total audit procedures undertaken during 2020, the authors find that smaller practitioners reported much less audit procedures related to COVID-19 audit risks than most larger audit firms. Finally, the textual analysis further found differences in the sentiment or tone of words used by different auditors in 2020, but differences in sentiment or tone were not found when 2020 was compared to the prior year 2019.

This study provides early evidence on whether auditors designed audit procedures to deal specifically with audit risks that arose due to the COVID-19 pandemic and on the extent and nature of those audit procedures. The study will help policymakers to better understand whether Key Audit Matters provided informational value to investors during a time of global crisis.