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Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress identified by nurse leaders from health-care systems in the USA, Germany, Austria and Switzerland. The aim was to develop an understanding of distressing ethical issues nurse leaders face in the USA and three German-speaking European countries.

This descriptive cross-sectional study surveyed a convenience sample of nurse leaders in the USA, Germany, Austria and Switzerland. The voluntary, anonymous survey also included qualitative questions and was distributed using the Qualtrics® platform. A thematic analysis of the qualitative data in each country was carried out and a comparative analysis identified similarities and differences between the groups of nurse leaders comparing the US data to that from three German-speaking European countries.

The survey was completed by 316 nurse leaders: Germany, Austria, and Switzerland (n = 225) and the USA (n = 91). Similar themes identified as causing all nurse leaders moral distress included a lack of individual and organizational integrity, hierarchical and interprofessional issues, lack of nursing professionalism, patient care/patient safety concerns, finances negatively impacting care and issues around social justice. Within these six themes, there were also differences between the USA and the three German-speaking European countries.

Understanding the experiences associated with distressing ethical situations can allow nurse leaders and organizations to focus on solutions and develop resilience to reduce moral distress in the USA and three German-speaking European countries.

Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.

The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.

The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.

As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used linear approaches to examine the root causes of the melamine milk scandal.

In the present study, we applied a systems approach to the melamine milk scandal to identify the complex systems-level failures across the supply chain leading to the incident and why food fraud incidents such as this occurred in the dairy sector. Additionally, systemic failures associated with food fraud vulnerability factors were considered (i.e. opportunities, motivation and control measures).

48 contributory factors of influence were identified and grouped across six sociotechnical levels across the Chinese dairy system, from government to equipment and surroundings. Lack of vertical integration (processes and communication) contributed to the failure. When viewed from a broader perspective, the melamine milk scandal can be linked to a series of human errors and organisational issues associated with government bodies, the dairy supply chain, individual organisations and management decisions and individual actions of staff or processes.

This approach is of value to policymakers and the industry as it supports public health investigations of food fraud incidents and proactive food safety management.

To the best of our knowledge, this is the first study to analyse a food safety or fraud incident using the AcciMap approach and the food fraud vulnerability assessment (FFVA) technique. AcciMap analysis is applied to both unintentional and intentional aspects of the incident.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.

A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.

The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.

The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.

Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.

This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.

Free banking theory, as developed in Adam Smith’s 1776 treatise, “The Wealth of Nations” is a useful tool in determining the extent to which the “invisible hand of the market” should prevail in regulatory policy. The purpose of this study is to provide a timely review of the literature, evaluating the theory’s relevance to regulation of financial technology generally and cryptocurrencies (cryptos) specifically.

The methodology is qualitative, applying free banking theory as developed in the literature to technology-defined environments. Recent legislative developments in the regulation of cryptocurrencies in the UK, European Union and the USA, are drawn upon.

Participants in volatile cryptocurrency markets should bear the consequences of inadvisable investments in accordance with free banking theory. The decentralised nature of cryptocurrencies and the exchanges on which these are traded militate against coordinated oversight by central banks, supporting a qualified free banking approach. Differences regarding statutory definitions of cryptos as units of exchange, tokens or investment securities and the propensity of these to transition between categories across the business cycle render attempts at concerted classification at the international level problematic. Prevention of criminality through extension of Suspicious Activity Reporting to exchanges and intermediaries should be the principal objective of policymakers, rather than definitions of evolving products that risk stifling technological innovation.

The study proposes that instead of a traditional regulatory approach to cryptos, which emphasises holders’ safety and compensation, a free banking approach combined with a focus on criminality would be a more effective and pragmatic way forward.

As the economy re-shapes, so too must the modern organization and its governance. We examine corporate governance codes and their limits in predicting an executive’s performance. We look at the Code of Professional Practice of executive search consultants, the in-built factors that have prevented the sector from becoming a qualified profession, and how to move beyond them. We examine how sustainability is migrating to the heart of modern governance, and present eight reasons to change existing codes and a call for tolerant governance. Mining engineer Henri Fayol is considered the founder of corporate governance. Despite dramatic changes in management during the past 100 years, much of his theory still holds. We take a tour of Fayol’s thinking, how management has evolved, and examine the unstructured shape of things to come: an organic architecture, an emphasis on knowledge capital and an agile leadership culture. We conclude with “change ability” – an evolutionary leap for the chair, CFO, supervisory board and organizations as a whole. The executive search profession finally comes under a harsh spotlight. What’s next for the profession, in light of digitization, its representation on boards, its effect on diversity? And why do executive search firms need to walk the sustainability talk in the way they seek and position leaders?

An earlier form of this chapter by the author was published in Dutch in “Bestemming Boardroom: over zoeken en gevonden worden” (Boom, Amsterdam, 2018).

This paper aims to explore the intricate relationship between social capital, faith and prison-leaver resettlement, emphasising how penal voluntary sector organisations (PVSOs) aid prison-leavers in their resettlement and desistance journeys, following incarceration.

Employing a combination of narrative and thematic analysis, data was collected from 20 prison-leavers in England through semi-structured interviews. Purposive and snowball sampling was used to recruit participants from various community-based resettlement settings.

Thematic analysis revealed the emergence of faith in various iterations in facilitating desistance, Transforming Rehabilitation failure, identity transformation of the prison-leaver, the role of social capital in effective resettlement and the importance of PVSOs. In particular, the findings demonstrate the vital role of a “Faith Anchor”, defined in this paper as a trust-based relationship with an individual or spiritual entity, in facilitating desistance. This paper argues the need to recognise and fully integrate social capital building, faith and specialised support from PVSOs, as essential components of successful offender resettlement and desistance journeys.

The study considers the connection between faith, social capital and offender resettlement. Although demonstrating the role of faith in positive change and community engagement, there are limitations. Primarily, by exclusively recruiting participants through PVSOs, it might overlook varied resettlement experiences. Additionally, measuring desistance is complex and is limited by some academic views that it centres around abstinence. Although small-scale saturation was reached; generalisation should be approached with caution. Notably, post-Transforming Rehabilitation, the human cost of resettlement gaps became evident. Future research could benefit from a longitudinal lens, tracing desistance beyond initial PVSO interactions and offering richer, longitudinal insights.

Significance of “faith anchors”: A “faith anchor” aids the desistance process. Integrating faith in resettlement offers emotional support for prison leavers. Value of social capital: It is pivotal for offender resettlement. Positive social networks are key for successful reintegration. Role of PVSOs: They provide vital resettlement support. Enhanced collaboration can optimise assistance for prison leavers. Addressing current system shortcomings: Rectifying the effects of Transforming Rehabilitation ensures holistic support, catering to prison leavers’ needs. Concept of “faith exchange”: Merging faith and support offers tailored resettlement approaches, fostering effective reintegration.

The study underscores the social implications of effective offender resettlement strategies. The integration of “faith anchors” and social capital aids in the personal rehabilitation of prison leavers and also supports community cohesion. By acknowledging faith as indictive to building trust-based relationships, communities can reduce the stigma associated with former offenders, promoting inclusivity and understanding. Additionally, the essential role of PVSOs highlights the value of community-driven initiatives in supporting reintegration. A combined approach that combines faith, social capital and community support can reshape societal perspectives on desistance, encouraging a more inclusive and empathetic approach to offender reintegration.

The insights gained contribute to the evolving discourse on prison-leaver resettlement and desistance and uniquely highlight the potential of a combined approach between social capital, faith and voluntary sector support, in achieving desistance goals. The term “faith exchange” emerges from this study as an original conceptual contribution, accentuating the relationship between faith and support in resettlement and desistance.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The current environment is unhelpful to female entrepreneurs, and they need to overcome numerous barriers when starting their own businesses. In this study, the researchers investigated the significant barriers that Pakistani female entrepreneurs require to overcome in this respect.

In this study, the researchers used a quantitative study and they used a questionnaire to survey the respondents and collect cross-sectional data. The researchers targeted female students who were undertaking bachelor’s and master’s degree programs in different Pakistani public and private sector universities. Accordingly, the researchers based this study’s findings on the usable samples received from 498 Pakistani female students.

The researchers used a structural equation model (SEM) in this study and its findings highlight that aversion to risk (ATR) has an insignificant impact on entrepreneurial inclinations (EI). In addition, fear of failure (FoF), lack of resources (LoR), aversion to hard work and stress (ASH) and the lack of social networking (LSN) have negative and insignificant effects on EI. The ATR factor has an insignificant effect on entrepreneurial success (ES), whereas FoF, LoR, ASH and LSN are negative and insignificant predictors of Pakistani female students’ ES.

This study’s findings may help Pakistani women to overcome the barriers to ES. In this respect, the researchers recommend that the Pakistan Government and policymakers develop significant strategies to provide the conducive business environment and to financially support Pakistani women to start their own businesses. Furthermore, this study’s findings contribute greatly to the vast amount of current literature and help to overcome the entrepreneurial conditions and barriers that potential entrepreneurs from advanced and developing countries experience frequently.

This study’s findings provide empirical evidence of EI and ES in Pakistan.