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The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.

Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.

The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.

This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

This study aimed to detect the relationships between mindfulness and events participation, and then between the later and psychological empowerment.

The proposed model's underlying hypotheses were empirically tested with data collected through an online survey addressed to a convenience sample of frequent leisure participants (n = 199). The authors applied the structural equation model (SEM) to confirm the aforementioned relationships. To assess the adequacy of the psychometric properties of the measures, the authors performed a confirmatory factor analysis of the measurement model, with a maximum likelihood estimation method.

Under the effects of the lockdown period environment, the results express a positive relationship between a mindful state of mind – related to observation/attention – and the yearnings and perceptions about the participation in events. This relationship for consistency was proven to be moderated by the perception of the participation importance to the individual subjective well-being/mental health. Due to participation insights, there was a positive effect on psychological empowerment, supporting the relationship that had been hypothesized.

The authors propose and test a new model that contributes to the theory and examines how mindfulness behavior can effect more alluring and intense participation in events and what are the anticipated outcomes in terms of psychological empowerment.

Using a dynamic capability view, this study examined the relationships between big data analytics capability (BDAC), entrepreneurial orientation (EO) and sustainable supply chain performance (SSCP) by exploring the moderating role of trust among supply chain partners.

Questionnaires were collected from 300 manufacturing organizations using snow sampling. The moderating connections and direct relationships were examined using Hays' process macro and structural equation modeling.

BDAC was positively related to EO and SSCP. When supply chain partners experienced low levels of trust, an increase in BDAC did not enhance SSCP. As trust increased, the relationship between BDAC and SSCP became more positive, underpinning the moderating effects of trust. Moreover, trust did not moderate the relationship between BDAC and EO. The moderating effect of trust on the relationship between EO and SSCP showed a positive relationship between EO and SSCP when trust was low; however, the relationship became negative when trust was high.

Developing technology alone may not be sufficient, as supply chain managers need to establish a strong business relationship based on mutual trust. However, they also need to be aware of the dangers of high levels of trust because these may negatively affect performance. Therefore, supply chain managers need to achieve an optimal level of trust that is neither excessive nor insufficient.

Advances in technology and entrepreneurial drive for supply chain sustainability make it pertinent to examine trust levels among supply chain partners and the varying impact on BDAC, EO and SSCP. The current study shows the negative aspects of too much trust among supply chain partners.

This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in Colombia. Also, to increase the amount of diagnosis training of vascular surgery (VS) in civilians.

The operation method includes five stages: strategy development and adjustment; translation of the strategy into a real-world setting; operation logistics planning; strategy analysis and adoption. The operation plan worked efficiently in this study’s sample. It demonstrated high sensibility, efficiency and safety in a real-world setting.

The authors developed and implemented a flow model operating plan for screening vascular pathologies in low-income patients pro bono without proper access to vascular health care. A total of 140 patients from rural areas in Colombia were recruited to a controlled screening session where they underwent serial noninvasive ultrasound assessments conducted by health professionals of different training stages in VS.

The plan was designed to be implemented in remote, conflict areas with limited access to VS care. Vascular injuries are critically important and common among civilians and military forces in regions with active armed conflicts. As this strategy can be modified and adapted to different medical specialties and geographic areas, the authors recommend checking the related legislation and legal aspects of the intended areas where we will implement this tool.

Different sub-specialties can implement the described method to be translated into significant areas of medicine, as the authors can adjust the deployment and execution for the assessment in peripheral areas, conflict zones and other public health crises that require a faster response. This is necessary, as the amount of training to which VS trainees are exposed is low. A simulated exercise offers a novel opportunity to enhance their current diagnostic skills using ultrasound in a controlled environment.

Evaluating and assessing patients with limited access to vascular medicine and other specialties can decrease the burden of vascular disease and related complications and increase the number of treatments available for remote communities.

It is essential to assess the most significant number of patients and treat them according to their triage designation. This management is similar to assessment in remote areas without access to a proper VS consult. The authors were able to determine, classify and redirect to therapeutic interventions the patients with positive findings in remote areas with a fast deployment methodology in VS.

Access to health care is limited due to multiple barriers and the assessment and response, especially in peripheral areas that require a highly skilled team of medical professionals and related equipment. The authors tested a novel mobile assessment tool for remote and conflict areas in a rural zone of Colombia.

The purpose of this paper is to continue and extend the ongoing conversation about greatness in American business.

This survey, conducted in 2021, replicates and extends McCormick and Folsom’s 2001 and 2011 rankings of the greatest entrepreneurs and businesspeople in American history. The authors’ pool surveyed 51 experts to develop an updated ranking and explore factors of greatness.

Henry Ford topped the ranking followed by John D. Rockefeller and Steve Jobs. Business scholars ranked Oprah Winfrey the greatest female and minority businessperson.

The authors extend previous research by surveying the authors’ expert pool about factors of greatness in American business history. “Ability to imagine or envision the future” ranked highest with “created wealth for shareholders” in last place.