Search results

This study aims to construct a mental health service system for middle school students in the post-COVID-19 era with the framework of Six Sigma DMAIC (define, measure, analyze, improve and control) and analyze the influencing factors of the mental health service system to study the implementation strategies of quality-oriented mental health services in middle schools.

This study was conducted in Tianjin, China, from September to November 2022, and 350 middle school students from Tianjin Public Middle School were selected as subjects. A questionnaire survey was used to collect data. In this study, the Six Sigma DMAIC method, sensitivity analysis method, exploratory factor analysis and principal component analysis were used to analyze the mental health services provided to middle school students.

Based on the Six Sigma DMAIC framework, this study indicates that the contribution rate of the mental health service process factor is the largest in the post-COVID-19 era. The mental health cultivation factor ranks second in terms of its contribution. Mental health quality and policy factors are also important in the construction of middle school students’ mental health service system. In addition, the study highlights the importance of parental involvement and social support in student mental health services during the post-COVID-19 era.

To the best of the authors’ knowledge, a study on middle school students’ mental health in the post-Covid-19 era has not yet been conducted. This study developed a quality-oriented mental health system and analyzed the influencing factors of mental health for middle school students based on data analysis and the Six Sigma DMAIC method.

With a focus on undergraduate music major students in China, the study sought to examine how higher music education institutions prepare professional knowledge, professional skills and soft skills in relevance to music students' employability.

The quantitative survey engaged 359 music students from five music institutions in Western China to report their perceptions toward music curriculum related to employability. The current study examined whether their perception varied based on their gender, location, school, educational background and professional option purpose.

Perception differences in the music curriculum were observed across gender, schools, educational background and professional option purpose. School differences were the most significant among all five factors, followed by professional option purpose, educational background and gender. The location difference was insignificant among the five factors. There were insufficient opportunities for community and industrial engagement in higher music education.

The current study provides an insight into the higher music education curriculum for employability preparation in current China. This is one of the limited empirical studies in Western China to investigate music students' perceptions of professional knowledge and skills and the soft skill line with employability. The findings can serve as a reference for prospective employees in the music industry, policymaking and curriculum design and future research.

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

This paper aims to investigate the donor characteristics of Muslim donors and fills the gap by empirically surveying Muslim donors from Kuwait. The authors believe their sample choice to be of importance due to the stark contrast between the Kuwaiti and Asian environment, of which much of the literature’s findings on Muslim donor behavior was based on.

The characteristics studied include demographics, socioeconomics, individual attitudes, trust perceived generosity among others identified in the literature. Data was gathered by disseminating 320 surveys to better understand which variables have significant influence on an individual’s charity behavior. Statistical analysis using regression method was used to analyze the data.

The findings report that fundraising campaigns, perceived financial security are significant and there is also a significant association between certain charity activities and gender. The findings have implications on market segmentation and promotional strategies aimed toward similar donor profiles and for the charities soliciting Zakat who are based in the Gulf Cooperation Council region.

The contributions of this manuscript further the knowledge of donor behavior and thus enrich the body of work within research that explores the role of marketing in philanthropic and non-profit organizations. This study provides deeper insights into the Muslim’s donor behavior and from a managerial standpoint, facilitates on how to target them effectively when soliciting donations or raising funds for campaigns within Muslim communities, an area that has received little attention from research investigating marketing for nonprofit organizations.

In the early 2000s, a wave of new practices concerning the adaptive reuse (AR) of historic buildings into boutique hotels began in Yazd, Iran. This study presents the findings of a postoccupancy evaluation (POE) of adaptively reused historic buildings into boutique hotels. It aims to explore and prioritize the main factors of architecture's physical aspects in the adapted buildings.

In order to carry out a POE, hotel guests' written reviews from online international and national travel platforms were analyzed. According to this preliminary analysis, a questionnaire was designed and randomly distributed among 300 hotel guests. The data obtained from the questionnaire were analyzed using SPSS software. Principal component analysis (PCA) was used to reduce a set of indicators into the main components.

The findings revealed that “preliminary physical feasibility study and evaluation of building's functional potential” is the most important component with a weight of 0.709. Then, “adaptive reuse design” and “quality of building conservation” are placed with a weight of 0.232 and 0.058, respectively. The results show the mere attention of practitioners to architectural restoration rather than adapting historic buildings into boutique hotels in Yazd. Also, the lack of a specific framework for this purpose is felt in Iran.

Future research could evaluate the architectural aspects of historic buildings that have been converted into various functions from the main users' views.

This research's main contribution is to recommend guidelines for more user-friendly boutique hotels. This includes principal components and their sub-indicators that should be considered in the AR process of historic buildings by conservators, investors and hoteliers. Also, the extracted factors can be implemented for boutique hotels' improvements in operation because they determine the order of priority from the users' viewpoint.

This study introduces a new application of POE in the field of conservation of heritage assets and the hospitality industry; it focuses on the evaluation of the users' feedback regarding the architectural aspects of adaptively reused historic buildings into boutique hotels based on original empirical data.

Foreign markets possess different characteristics to domestic ones; this means that dynamic marketing capabilities (DMCs) should be adjusted. This paper aims to understand how these DMCs enable firms to achieve greater legitimacy in international markets.

This research uses a qualitative approach based on in-depth interviews in collaboration with an association of exporting firms.

Findings suggest five areas of DMCs to improve organizational legitimacy overseas: flexibility, relationship management, local market sensitivity, anticipation and exemplariness. Those capabilities should be combined and will play a different role depending on the implementation phase of the external company. Resource allocation and capability development should follow an integrative approach emphasizing proximity, adaptability, alliances, engagement and credibility to reach differentiation in foreign markets.

The originality is mainly focused on the cohabitation and strong synergies between DMCs and legitimacy. This aspect is particularly relevant because legitimized companies have higher levels of survival, which is fundamental in the international venture.

The goals of this research study included evaluating the outcomes of Interdisciplinary Science Threshold Experience (InSciTE) on student experience of science discipline, level of sense belongingness to a large Faculty of Science (FoS), outcomes in learning science literacy skills and whether a student's background played a role in the differences of effects of the high-impact teaching practices. InSciTE was designed to facilitate the transition from high school to a large research-intensive university, and specifically to a FoS with over 6,000 undergraduate students.

The FoS in a Canadian university engaged in the development of a *9 credit program bundling foundational statistics and chemistry courses with integration of aspects of mathematics and biology or physics to create a new first-year, academic interdisciplinary experience called InSciTE. This project-based curriculum emphasized teamwork and leadership, and presented complex interdisciplinary challenges facing today's world. A team-teaching environment consisting of instructors, a lab coordinator and teaching assistants was instrumental for the core InSciTE courses. In addition, the authors utilized a variety of learning practices with interdisciplinary themes to meet the learning outcomes. Course activities included field experience and tours, blended learning and flipped lectures, guest speakers, discovery-based lab activities, group discussions and projects, a capstone research project, and a combination of formative and summative assessments. The authors proposed two hypotheses for the evaluative study; first that the high-impact practices (HIP) will improve students’ experiences and belongingness to science faculty, and second that InSciTE facilitates learning of scientific literacy skills. To assess the effectiveness of InSciTE, the authors used two surveys, the first being the Test of Scientific Literacy Skills (TOSLS), which measures skills related to major aspects of scientific literacy: recognizing and analysing the use of methods of inquiry that lead to scientific knowledge and the ability to organize, analyse, and interpret quantitative data and scientific information. The second survey examined student belongingness, motivation and autonomous learning, combined with demographic data questions.

The results suggest that InSciTE students reported higher feelings of relatedness, group membership, and career aspirations and performed better on the TOSLS compared to students in other science courses.

As a leader in interdisciplinary science, the FoS at a Canadian university developed a full-year course bundling foundational statistics and chemistry courses with integration of some aspects of mathematics and biology or physics to create a new first-year, academic interdisciplinary experience called InSciTE. This project-based curriculum emphasized teamwork and leadership, and presented complex interdisciplinary challenges facing today's world aiming to facilitate transition from high school to a research-intensive university.

This paper aims to present a catalogue of the influential aspects resulting from a bibliometric meta-analysis of political connection literature.

This study undertakes a bibliometric meta-analysis review of political connections literature, covering 138 research papers from 2000 to 2020 using the visualization of similarities viewer program.

The authors identify six research groups: the value of political connections; political connections and finance; political connections in banks; political connections and debt; management and political connections; and political connections and governance. This study discusses each stream through a cartographic analysis, including co-authorship, countries and time networks.

This study makes an important and novel contribution to political connection literature. So far, to the best of the authors’ knowledge, it is the only bibliometric study on political connections. This study is the first to use network analysis and community detection to understand social clustering and to identify main research steams in political connection literature.

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises (SMEs) in several ways, but no effective justification for this simplification has been made based on the information needs of users. This study aims to provide empirical evidence of the decision usefulness of IFRS for SMEs from a prominent user group of SME financial statements – the banks.

This study uses a mixed-method approach. First, a survey was conducted on commercial bank lending officers to assess the usefulness of different disclosure items included in the SME financial statements. Second, semi-structured interviews were conducted with commercial bank lending officers to gain an in-depth insight into the appropriateness and economic consequences of the requirements of IFRS for SMEs on their lending decisions.

The findings show that commercial bank lending officers did not consider all the disclosure requirements presented to them to be equally important. Hence, to facilitate the actual needs of the users’ decision usefulness, it is imperative that when given the opportunity, users participate in the development of accounting standards.

The findings of this study will be of interest to accounting regulators for evaluating the successful implementation of IFRS for SMEs and planning the next review of IFRS for SMEs. The IASB and SME Implementation Group are presently considering ways to increase user involvement for the next review of IFRS for SMEs, and the findings of this study signify the need for user involvement in the standard setting process.

Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim of paper is to frame humane entrepreneurial orientation’s (HEO) characteristics by showing how firms apply the HumEnt approach, and to offer suggestions to build an HEO measurement scale.

The study adopts a case study approach, focusing on five Italian small and medium enterprises (SMEs).

The study (1) identifies which are the characteristics of HEO strategic posture in the enterprises under examination; (2) shows that entrepreneurs' personal values and credos are fundamental to having an HEO strategic posture adopted; (3) provides indications on the development of a measurement scale through a discussion of emerging HEO themes.

The value of the study is that emerging themes of HEO strategic posture was derived from the analysis of five Italian SMEs. Entrepreneur's personal values have been proven to be relevant in the implementation of HEO. Based on the emerging HEO themes, the study contributes to the literature opening the way toward the building of an all-encompassing HEO measurement scale.