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This study aims to evaluate the effect of Alpha-Stim Anxiety, Insomnia and Depression (AID) cranial electrotherapy stimulation (CES) on anxiety, depression and health-related quality of life for primary care social prescribing service patients with anxiety symptoms.

Open-label patient cohort design with no control group. A total of 33 adult patients (average age 42 years) completed six weeks of Alpha-Stim AID use. Pre- and post-intervention assessment with participant self-report measures: Patient Health Questionnaire (PHQ-9), Generalised Anxiety Disorder (GAD-7) and European Quality of Life Five Dimension (EQ-5D-5L).

Reliable improvement and remission rates, respectively, were 53.39% and 33.3% for GAD-7; 46.7% and 29.5% for PHQ-9. There was a significant improvement in GAD-7 and PHQ-9 with large effect sizes. EQ-5D-5L results showed significant improvements in health-related quality of life. Perceived quality of life increased by 0.17 on the health index score, with the intervention adding 1.68 quality-adjusted life years (QALYs).

Alpha-Stim AID can be delivered through a primary health-care social prescribing service and most patients will use as prescribed and complete treatment course. Alpha-Stim AID CES may be an effective anxiety and depression treatment for people with anxiety symptoms. The widespread roll-out of Alpha-Stim AID in health-care systems should be considered.

To the best of the authors’ knowledge, this is the first study to respond to the UK’s National Institute for Health and Care (NICE) request for the collection of real-world data to understand better Alpha-Stim AID in relation to people’s treatment uptake, response rates and treatment completion rates (NICE, 2021).

Infection and cross-contamination have been massive concerns in the medical field. This study aims to investigate consumers’ awareness and their choices of endoscopes, which may deter them from the cross-contamination problem.

A discrete choice experiment survey was administered to 166 respondents in Penang, Malaysia. Participants were asked to make hypothetical choices and estimate their preference for endoscopes. The multinomial logit model was used to estimate the assumptions based on the stated preference data collected.

Only two-fifths of respondents are aware of their rights regarding endoscope selection. The findings are consistent with utility theory, where choices are made to maximise personal satisfaction. If given the choice, consumers preferred the single-use endoscope over the reusable or the doctor’s preferred endoscope. Price, insurance coverage and personal income are significant determinants of the consumer’s choice of endoscopes.

This study only investigates subjects living in Penang. Other possible important attributes to endoscope choices, such as environmental and device availability may be considered in future study.

The findings may create awareness among consumers about their rights when choosing medical devices. It may also improve health-care institutions’ (users’) and device manufacturers’ (industry players’) understanding of consumer needs and demands from socioeconomic perspectives.

The research offers insights into consumer rights and awareness of health-care services. Ultimately leading to better policy to protect consumers’ rights and safety.

This study contributes to the rare literature on consumer rights toward medical devices, in particular, the consumer’s awareness of the choice of endoscopes.

This study aims to determine the influence of the role of hospital leaders, the COVID-19 budget and health service facilities at regional general hospitals (RSUDs) to Indonesia on hospital responses in overcoming the COVID-19 pandemic, moderated by hospital class level.

This research was designed as quantitative research using partial least square-structural equation modeling (PLS-SEM) to test hypotheses.

Using a sample of 185 RSUDs, it was found that the role of hospital leaders, the COVID-19 budget and health service facilities in RSUDs had a positive and significant effect on the hospital's response to the COVID-19 pandemic. The findings show that the role of hospital leaders, in this case, the RSUD director, is essential in improving health services during the COVID-19 pandemic. The COVID-19 budget and health service facilities at RSUD can run effectively during the COVID-19 pandemic if the RSUD director issues appropriate policies during the COVID-19 pandemic crisis.

This study is the first to determine the influence of hospital leaders, the health budget for COVID-19 and hospital health service facilities simultaneously on the hospital's response to the COVID-19 pandemic. This study also provides empirical evidence regarding the idea of stewardship theory, which suggests the role of leaders in supervising organizations to achieve organizational goals effectively in times of crisis.

In 2020, the world encountered travel restrictions because of pandemic, and the hospitality sector across the globe was one of the most affected industries. The purpose of this study is to further explore real-time experiences of guests who stayed in budget hotels and how pandemic has changed the expectations of its customer segment.

The current study uses netnography to examine customer experience of guests who stayed at budget hotels during the COVID-19 pandemic. A thematic analysis was conducted using NVivo 12 plus on 1,391 customer reviews collected from various travel portals.

The results suggested personalization and hygiene were the most significant themes that influence customer experience during the COVID-19 pandemic. The authors’ analysis revealed that the use of self-service technologies like contactless services during check-in, checkouts and use of Quick Response codes in restaurants and other services would help reduce the perceived risk of guests and enhance the overall customer experience.

The branded budget hotel sector has pumped in lot of money envisaging growth just before the COVID crises emerged. Therefore, the fast recovery is of paramount importance for the sector. Additionally, majority of the pandemic-related studies in hospitality sector have focused on luxury hotels and failed to address the real-time experiences of customers with respect to budget hotels of a developing country. The outcome of this study will be relevant for the budget hotels and policymakers because they face the crucial task of reviving and sustaining enterprises and the industry at large.

Homelessness has many causes and also is stigmatized in the United States, leading to much misunderstanding of its causes and what policy solutions may ameliorate the problem. The problem is of course getting worse and impacting many communities far removed from the West Coast cities the authors examine in this study. This analysis examines the socioeconomic variables influencing homelessness on the West Coast in recent years. The authors utilize a panel fixed effects model that explicitly includes measures of healthcare access and availability to account for the additional health risks faced by individuals who lack shelter. The authors estimate a spatial error model (SEM) in order to better understand the impacts that systemic shocks, such as the COVID-19 pandemic, have on a variety of factors that directly influence productivity and other measures of welfare such as income inequality, housing supply, healthcare investment, and homelessness.

The paper examines financial resilience responses/capacities of governments from Liberia, Sierra Leone and Ghana in relation to COVID-19. It highlights the governments’ fiscal, budgetary and actions as either anticipatory or coping mechanisms towards the pandemic.

Multiple case studies and secondary data were used, including official government documentation/records, expert views, policy publications by supranational organisations and international financial institutions and media reports. Textual analysis was conducted to evaluate the case countries’ resilience.

The paper highlights how governmental budgetary initiatives, including repurposing the manufacturing sector, can sustain businesses, aid social interventions and reduce vulnerability during health crises. In addition, the paper highlights that external borrowing continues to be indispensable in the financial and budgetary initiatives of the case countries. The paper finds that lessons learnt from the Ebola Virus Disease (EVD) in West Africa within the last decade have shaped the anticipatory resilience capacities of the case countries against COVID-19.

The paper uses the notion of resilience, the dimensions of the resilience framework and the resource-based view (RBV) theory to unearth resilience patterns. This sort of combined approach is new to financial resilience studies.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

This paper explores optimal service resource management strategy, a continuous challenge for health information service to enhance service performance, optimise service resource utilisation and deliver interactive health information service.

An adaptive optimal service resource management strategy was developed considering a value co-creation model in health information service with a focus on collaborative and interactive with users. The deep reinforcement learning algorithm was embedded in the Internet of Things (IoT)-based health information service system (I-HISS) to allocate service resources by controlling service provision and service adaptation based on user engagement behaviour. The simulation experiments were conducted to evaluate the significance of the proposed algorithm under different user reactions to the health information service.

The results indicate that the proposed service resource management strategy, considering user co-creation in the service delivery, process improved both the service provider’s business revenue and users' individual benefits.

The findings may facilitate the design and implementation of health information services that can achieve a high user service experience with low service operation costs.

This study is amongst the first to propose a service resource management model in I-HISS, considering the value co-creation of the user in the service-dominant logic. The novel artificial intelligence algorithm is developed using the deep reinforcement learning method to learn the adaptive service resource management strategy. The results emphasise user engagement in the health information service process.

This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in Greek municipalities.

The study employs a sample of 1,831 financial and budget execution statements for the period 2011–2019. EM is proxied by unsigned discretionary accruals that are assessed through the performance-matched modified-Jones model and the modified-Jones model.

The findings provide evidence that the municipality’s dependence on subsidies (or its self-sufficiency) affects EM, especially during the pre-election year. Municipalities that maintain their financial autonomy engage less in EM in pre-election years. Lastly, it is proven that electoral cycles, weak opposition and other variables exert an effect on the size of EM. Sensitivity analysis confirms the results.

This paper contributes to the literature on EM by analyzing for the first time budget execution items (as proxies of vulnerability and sustainability) and their impact on the size of unsigned discretionary accruals.