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The prevalence of hepatitis B, hepatitis C and HIV in a representative sample of the Armenian male adult prison population has been determined and prisoners and staff were anonymously asked on risk behaviours (542 prisoners) and on knowledge, attitude and behaviour towards infectious diseases (348 staff members) Prisoners’ knowledge about the sources of transmission of HIV is quite poor, most of the wrong answers relate to activities in the daily prison life. The acceptance of HIV‐infected inmates tends towards extremely negative attitudes. The reported rate of intravenous drug use was 13.3%, and 51% among those are current injectors. Of the ‘ever injectors’, between 15% and 30% reported high‐risk behaviour. Of particular interest was the fact that the self‐reported HIV test results did not correlate at all with the results of the saliva tests. In the study the prevalence of HIV was 2.4%, a rate which is 27 times higher than in the general population. The prevalence rate for hepatitis B among prisoners is 3.7% and for hepatitis C 23.8%. The most important risk factor for contracting an HCV infection was drug use and the second, time spent in prison within the last 10 years, which is an independent risk factor. A substantial number of prison employees perceive their working condition as risky and themselves as at risk for TB, hepatitis B/C or HIV, but large groups had no idea about infection rates. Regarding HIV and hepatitis, knowledge is poor and patchy. While staff show quite good knowledge regarding the main transmission routes via blood and unprotected sex, a low level of knowledge becomes obvious when considering everyday‐life situations, which may cause fears in such a closed setting like prison. Standards including confidentiality and non‐segregation are not accepted in respect of HIV positive prisoners. Here, attitudes range between ‘inclusion’ and ‘exclusion’, which might express uncertainty and insecurity about the risks HIV‐positive persons carry. The provision of sterile needles for tattooing and sterile syringes and needles for injecting drugs users to prevent the spread of infectious diseases are not agreed by the majority of prison staff.

The purpose of this paper is to explain the multi-stage dynamic process of financial distress. An attempt is made to explore multiple adverse heterogeneous events of financial distress leading a firm closer to bankruptcy progressively.

Sample comprises 321 ongoing, 54 suspended and 91 delisted non-financial firms from Pakistan Stock Exchange. Financial distress is segregated into three stages, i.e. profit reduction, mild liquidity (ML) and severe liquidity (SL). Flow diagrams are used to explain the transition of healthy firms through proposed stages of financial distress.

Results showed that firms liquidated/winding-up by court documented SL problems and closed their operations well before the delisting year. It is found that healthy firms are more likely to face SL when faced ML problem at first stage. Distressed firms can recover to a healthy position at any stage, however after approaching to SL, recovery is less expected.

The proposed process will provide a foundation for future studies to develop more relevant, robust and accurate early warning system of corporate failure that will help stakeholders to respond potential crisis accordingly and timely.

Previously, most of the studies used the ex post definition of bankruptcy that is criticized due to the contextual application, sample bias and non-segregation by the degree of liquidity problems. The originality of the proposed ex ante model is its segregation into a three-stage process that can be generalized regardless of specific bankruptcy law.

The paper is a commentary (an outline or explanation) about the theme of this edition (supporting independence) from the point of view of people with learning difficulties. The paper has been co-written by people with and without learning difficulties.

The paper is based on discussions using several open prompt questions around what people understand by independence and why it is important to them.

The team found that being listened to and taken seriously, having real involvement in the community, good support that is personalised and co-produced services are all key to ensuring people can be as independent as possible.

The paper is uniquely co-written by people with and without learning difficulties and provides an insight into why independence is so important for people with learning difficulties.

The study aims to assess healthcare workers' needle‐stick injury (NSI) knowledge, attitudes and practices (KAP).

A cross‐sectional study was conducted in a 600‐bedded hospital throughout six months. The data were collected using an anonymous, self‐reporting questionnaire. Participants were various healthcare workers (HCW) drawn through stratified random sampling and their knowledge, attitude and practice regarding NSI were assessed.

There is significant difference in the mean knowledge, attitude and practice scores among healthcare workers. Even though scores are better for doctors and nurses, practice scores were better for technical staff. Healthcare workers, who had better practice scores, had suffered fewer NSIs. Since this study is a cross‐sectional, the population's NSI incidence could not be calculated.

This study emphasizes that applying knowledge to practice is required to prevent NSIs. Various recommendations to help prevent and deal with NSIs are made.

This study analyses healthcare workers' NSI knowledge, attitude and practices, and also assesses their correlation with NSI incidence, which has not been done previously.

India has taken a successful step towards meeting Sustainable Development Goals (SDG) by providing access to basic amenities such as safe drinking water, waste management, drainage systems and bio-compost pits in households. The purpose of this study is to identify factors that significantly impact access to such basic amenities in villages in two states in the hilly regions of India.

Village-level secondary data collected from the Unnat Bharat Abhiyan (UBA) website has been analyzed using multiple linear regression and non-parametric statistical tests. Socio-economic and demographic variables are the independent factors in regression whereas availability of basic amenities is the dependent variable.

Findings reveal that in Himachal Pradesh, gender ratio, annual income per family, percentage of BPL households, percentage of pucca houses, and percentage of village population above graduation, significantly impact access to piped water in village households. Also, literacy rate and percentage of population with education above graduation significantly impact availability of compost pits. Further, in Uttarakhand, percentage of pucca houses influences access to waste collection system and availability of compost pits. Availability of drainage systems is influenced by literacy rate. A comparison between the two hilly states reveals that Himachal Pradesh is better off in terms of ease of access to drinking water whereas Uttarakhand is ahead in terms of other amenities.

To the best of the authors’ knowledge, no other studies have used socio-economic and demographic variables to study access to basic amenities in villages in hilly states in India.

This study analyzes the relationship between two elements of the management control systems (MCSs) (performance measurement systems (PMSs) and socialization processes) and four dimensions of the theory of cooperation (information sharing, problem-solving, adaptability to changes and restraint from the use of power) and how this translates into performance in contracts of strategic supply relationships (SSRs).

A survey was carried out to investigate the theoretical model of Mahama (2006) in the empirical field. The population investigated is composed of service stations dealers affiliated with a union of southern Brazil, and the sample consists of 75 questionnaires.

The structural equation show that the two elements of the management control systems (PMS and socialization processes) do not influence performance when their direct effects are evaluated. However, when evaluated together with the cooperation, the results indicate that information sharing and problem-solving reflect into improved performance in contracts of SSRs.

The results are partially similar to Mahama's study (2006). In this study, direct association between socialization processes and cooperation dimensions, related to adaptability to changes and restraints from the use of power, was not identified. Furthermore, the use of PMSs is not associated with the improvement of performance in SSRs.

The distinction of this and Mahama's (2006) study focuses on the types of contracts, to identify whether the dimensions of cooperation imply in the contractual relationship.

The purpose of this paper is to investigate students’ perceptions of the challenges that they face and the factors that facilitate and impede teaching and learning within the context of transformation at the University of the Witwatersrand. The paper also explores students’ perceptions of transformation directly and their ideas related to facilitating this process. The authors reflect briefly on colonialism and apartheid in South Africa and the state of higher education after 18 years of democracy.

A qualitative, explorative, descriptive survey research design was employed to gain a deeper understanding of how students experience living, learning and teaching in higher education. A sample of 194 students with a mean age of 22.40 participated in the study.

The results revealed positive facilitative factors such as quality of teaching, social support, material resources and practical/clinical training; as well as negative hindering factors that included high workload, English as a medium of instruction and limited access to “other” resources which impacted the learning processes. There was a general feeling of dissatisfaction with the current status of the school regarding transformation.

This study makes novel contributions to the literature, especially related to the South African context. For instance, white students in professional degree programs reported that their inability to speak indigenous African languages hindered their provision of services to clients. This finding contrasts with previous literature that suggests that students who speak English as a first language have greater advantages than multilingual students whose mother tongue is not English.

This study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare’s Newmarch House during a deadly COVID-19 outbreak.

This study uses a close-reading method to analyse Anglicare’s annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault’s concept of biopolitics, the study collocates alternate “social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis.

COVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents’ physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and “the economy”.

Organisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world.

This paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author’s knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

The purpose of this paper is to evaluate existing studies on the relationship of corporate governance with firm performance in different regions and address the need for similar analysis for the Gulf Coperation Council (GCC) sector. The banking sector comprises the conventional and Islamic banks in the GCC sector and is important due to their ability to bring stability to this region. Existing studies that measure the relationship of GCC sector conventional banks and firm performance are limited. This study proposes a need for future research on corporate governance in the GCC region.

This paper will review and analyze the different empirical and theoretical contributions in establishing the relationship between corporate governance and firm performance.

This paper will create a focus for future research of measuring the impact of corporate governance mechanism on firm performance. The regulators will be encouraged to focus on more research studies for the GCC sector development in the field of corporate governance of the banking sector.

The existing studies are valid and practicable for the region under study, and the results need not be applicable for other business environments. In addition, the evolving business and economic environment have always brought about inconsistent conclusions; thus, the period of study can always give varied results.

The analysis undertaken in this paper will address the literature gaps for the GCC banking sector and play an instrumental role for future studies by theoreticians and regulators.

This paper identifies the literature gaps for the GCC region and analyses the most applicable existing studies that can be useful for the banking sector corporate governance improvement. This paper will create opportunities for the future researchers.

Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of Small Businesses in member countries. This implies that auditors will become more involved with Small Businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty‐three problems suggested to auditors rarely occurred, or occurred only occasionally. However, some problems are considered to have an important effect on auditing.