Search results

Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.

The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.

Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.

While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.

Although universities have been decentralized for academic freedom and autonomy, resources are being increasingly centralized, and the role of central administration is growing for efficiency and excellence reasons. At the same time, a division of labor is progressing by assigning specific tasks to professionals. The professionals are also centrally managed. Educational development was introduced by central administration to cope with the massification and quality assurance of higher education. Although it played a great part in promoting educational reform, it also suffered from the rejection of academics and the lack of methodology. Unlike ITC service and student service, educational development touches the autonomy of academics and is always torn between the central administration and academics. This chapter analyzes the structural and cultural difficulty of educational development in Japan by tracing its historical development and by comparing to other countries.

Patient safety focuses on minimizing risks that might occur to patients during provision of healthcare. The purpose of this study was to explore healthcare practitioners’ attitudes towards patient safety inside different hospital settings in Jeddah, Kingdom of Saudi Arabia.

A descriptive, cross-sectional study was conducted on a sample of healthcare practitioners in main hospitals in Jeddah. Two main hospitals (one governmental and one private) were selected from each region of Jeddah (east, west, north and south), with a total number of eight out of thirty hospitals. Data were collected through the Attitudes to Patient Safety Questionnaire III that was distributed online. The questionnaire used a 5-point scale. Descriptive statistics were used. Comparisons were made by independent t-test and ANOVA. The statistical significance level was set at p < 0.05.

The study included 341 healthcare practitioners of different sexes and specialties in eight major governmental and private hospitals in Jeddah. “Working hours as error cause” subscale had the highest mean score (4.03 ± 0.89), while “Professional incompetence as error cause” had the lowest mean score (3.49 ± 0.97). The total questionnaire had a moderate average score (3.74 ± 0.63). Weak correlations between the average score of the questionnaire and sex, occupation and workplace were found (−0.119, −0.018 and −0.088, respectively).

Hospitals need to develop targeted interventions, including continuing professional development programs, to enhance patient safety culture and practices. Moreover, patient safety training is required at the undergraduate education level, which necessitates health professions education institutions to give more attention to patient safety education in their curricula.

The study contributed to the existing literature on patient safety culture in hospital settings in Jeddah, Saudi Arabia. The insights generated by the study can inform targeted interventions to enhance patient safety culture in hospitals and improve patient outcomes.

This study examines the underlying relationships between the critical factors of building information modeling (BIM) implementation and the factors' groupings among architecture, engineering and construction (AEC) organizations in Saudi Arabia. The objectives of the study are to (1) identify the critical factors for BIM implementation, (2) analyze the interrelationships between the critical factors and (3) compare the critical factors between the different organizational characteristics.

First, potential factors were identified through a systematic literature review and interviews with AEC professionals. Then, a questionnaire survey was sent to AEC professionals and the collected data were analyzed using the following techniques and tests: mean score ranking, standard deviation, normalized value, factor analysis (FA), analysis of variance (ANOVA) and post-hoc Tukey test.

The analyses show that 14 factors are critical for BIM implementation in Saudi Arabia. The top critical factors include the existence of standard contracts on data security and user confidentiality, consistent views on BIM among stakeholders and the availability of guidelines for implementing BIM. Of the 14 critical factors, 9 can be grouped into 4 underlying factors: environmental, governmental, legal and organizational. The analysis shows that the criticality of the most critical factors grouped by the FA varies between different levels of BIM competency. Finally, the presence of public–private partnerships (PPPs) in realizing BIM projects is a new and emerging critical factor for BIM implementation in Saudi Arabia.

This study differs from prior works on BIM implementation in Saudi Arabia by using FA to explore the underlying relationships among factors of BIM implementation and the factors' groupings. Based on the FA results, a roadmap for implementing the BIM was developed. These findings will help to purposefully and efficiently customize BIM implementation strategies and initiatives to ensure successful BIM implementation in Saudi Arabia.

The purpose of this paper is to investigate the most recurrent variables characterizing the collaborative relationships of industrial symbiosis (IS) (hereinafter also referred to as “anatomic” variables) established in the attempt to adopt circular economy (CE) by collecting evidence from a rich empirical set of implementation cases in Italy.

The current literature on IS was reviewed, and a content analysis was performed to identify and define the “anatomic” variables affecting its adoption in the circular economy. We followed a multiple-case study methodology investigating 50 cases of IS in Italy and performed a content analysis of the “anatomic” variables characterizing each case.

This research proposes the “anatomic” variables (i.e. industrial sectors involved, public actors involvement, governmental support, facilitator involvement and geographical proximity) explaining the cases of IS in the circular economy. Each “anatomic” variable is discussed at length based on the empirical evidence collected, with a particular reference to the impact on the different development strategies (i.e. “bottom-up” and “top-down”) in the cases observed.

Current literature on IS focuses on a sub-set of variables characterizing collaboration in IS. This research builds on extant literature to define a new framework of five purposeful “anatomic” variables defining IS in the circular economy. Moreover, we also collect and discuss a broad variety of empirical evidence in what is a still under-investigated context (i.e. Italy).

Construction professionals are the major contributors to developing a sustainable construction industry, whereas architects, engineers and quantity surveyors are the key construction professionals who must play extraordinary roles in achieving better sustainable construction. Therefore, this study aims to identify the job attributes of key Sri Lankan construction professionals in addressing challenges associated with climate change.

The study adopted a mixed research approach. A literature review and preliminary semi-structured interviews were used to appraise the job roles of architects, engineers and quantity surveyors in addressing challenges associated with climate change. The data collected through the qualitative approach were used in an online questionnaire survey, and the findings were analysed using the relative index method.

The findings highlight that regardless of the knowledge of the professional category on green rating tools, carbon footprint, adaptation of renewable energies for the reduction of energy consumption, building information modelling-related applications and waste management concepts/practices are the foremost job attributes required for the key Sri Lankan construction professionals in addressing challenges associated with climate change.

The results from this study provide a handful of guidance to construction industry professionals, national and international professional institutions, non-governmental organisations and other relevant authorities to address climate change within the built environment by identifying ways for improving the relevant key job attributes of construction industry professionals.

To the best of the authors’ knowledge, this is the first study that explores the job attributes of key Sri Lankan construction professionals in addressing the challenges associated with climate change.

Purpose: Significant structural changes are currently occurring in the Indian labour sector. Artificial intelligence (AI) and other emerging technologies are redefining the activities and skill requirements for various jobs in the healthcare sector. These adjustments have been accelerated by the economic crisis brought on by COVID-19, along with other considerations.

Need for the Study: Skills shortages, job transitions, and the deployment of AI at the company level are the three main challenges confronting the Indian labour market. This chapter aims to discuss policy alternatives to address a rising need for health workers and provide an overview of changes to the healthcare sector’s labour market.

Methodology: A review of the available literature was conducted to determine the causes of the widening skill gap despite a vibrant and prodigious young population. The background of the sustainable labour market is examined in this chapter, with a focus on workforce migration and mobility.

Findings: This chapter gives a comparative review of recent policy papers and evidence, as well as estimates of the health workforce and present Indian datasets. Furthermore, it highlights how important it is for all people concerned to invest in today’s workforce to close the skill gap and create better future opportunities.

Practical Implications: This chapter’s findings imply a severe shortage of human intellectual capital in India and a need to bridge this gap in the Indian labour market.

The importance of champion leaders including tech-savvy leaders to digital government has been highlighted in the literature. Meanwhile, what was in the authors’ interest to explore was the role of business-savvy leaders or non-governmental digital champions as units of analysis, those who mobilized people's interest in digitalization and bypassed governmental barriers through this popular mobilization. They could be considered policy entrepreneurs for understanding policy change in the digitalization of the health sector. This study sought to shed light on the barriers and drivers of digital health in Iran.

The researchers conducted interviews with actors of digital health businesses in Iran, including the Health Information Technology Center affiliated to the Ministry of Health and Medical Education (MOHME) administrative body and authorities, private companies active in digital health and health service providers. The purposive sampling method was applied, and 15 experts with relevant and valuable experiences as well as maximum variation to obtain representativeness and rich data were interviewed. Trustworthiness criteria were also used to assure the quality of the results. The data were analyzed based on directed content analysis using the MAXQDA10 software.

It was found out how popular diffusion was effective to overcome barriers to health digitalization. Access to the internet and diffusion of information technology helped the net-enabled businesses to connect directly to people and provide services to them. Diffusion of these services forced the public sector to adjust itself, and thus MOHME banned digital consultation services because of the so-called “insecure and unknown physicians”, following the increased popularity of digital services diffusion, but they were not able to resist popular diffusion of new technology. Hence, it was allowed to work. The main barriers to telemedicine spreading in Iran have been divided into five main categories including government incapacity for digital health governance, conflict of interest, professional obligations for information transparency, protection of patients' rights and data security and privacy.

As a game changer in digital health governance in Iran, popular diffusion will determine the future of digital health. To the best of the authors’ knowledge, this study is among the first ones to explore digital health governance in relation to the private digital health business in Iran with a public policy approach.