Search results

This paper aims to explore the content of Safeguarding Adult Reviews (SARs) from older adult care homes to understand how safety is understood and might be measured in practice.

SARs relevant to older adult care homes from 2015 onwards were identified via the Social Care Institute of Excellence SARs library. Using thematic analysis, initial inductive coding was mapped to a health-derived safety framework, the Safety Measurement and Monitoring Framework (SMMF).

The content of the SARs reflected the dimensions of the SMMF but gaining a deeper understanding of safety in older adult care homes requires additional understanding of how this unique context interacts with these dimensions to create and prevent risks and harms. This review identified the importance of external factors in care home safety.

This study provides an insight into the scope of safety issues within care homes using the SARs content, and in doing so improves understanding of how it might be measured. The measurement of safety in care homes needs to acknowledge that there are factors external to care homes that a home may have little knowledge of and no ability to control.

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible stakeholders of a seafood company who might be influenced by the hazards.

A case study analysis was conducted with a review of the organization's documentation alongside a semi-structured interview and an impact effort matrix.

Seven out of 18 stakeholders had to strongly engage in minimizing the effects of hazards related to SARS-CoV-2. The most important areas of cooperation regarded safety were identified. Both external and internal documents and reports regarding the minimizing of negative effects of hazards related to SARS-CoV-2 were required by institutional clients, official authorities and the studied organization itself. The proper identification of stakeholders and up-to-date knowledge about them allowed the organization to react faster and protect the FSC.

The authors’ research was based on qualitative methods, so it lacked a diagnostic survey, along with similar studies for comparison of results and approaches.

The surveyed company may be a good benchmark for others to follow when choosing the appropriate approach in the field of stakeholder analysis for addressing new emerging risks.

The findings are important, timely and original, and they focus on a subject rarely studied in the literature. The information from the paper applies to numerous groups of food companies.

After the identification of a novel severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) at Wuhan, China, a pandemic was widely spread worldwide. In Italy, about 240,000 people were infected because of this virus including 34,721 deaths until the end of June 2020. To control this new pandemic, epidemiologists recommend the enforcement of serious mitigation measures like country lockdown, contact tracing or testing, social distancing and self-isolation.

This paper presents the most popular epidemic model of susceptible (S), exposed (E), infected (I) and recovered (R) collectively called SEIR to understand the virus spreading among the Italian population.

Developed SEIR model explains the infection growth across Italy and presents epidemic rates after and before country lockdown. The results demonstrated that follow-up of strict measures such that country lockdown along with high testing is making Italy practically a pandemic-free country.

These models largely help to estimate and understand how an infectious agent spreads in a particular country and how individual factors can affect the dynamics. Further studies like classical SEIR modeling can improve the quality of data and implementation of this modeling could represent a novelty of epidemic models.

This cross-country study aims to investigate from an interdisciplinary perspective the impacts of the accounting regulation's strength and cultural values of long-term orientation (LTO) and indulgence (ND) on board efficacy in developing countries.

Board Efficacy Index scores for 54 developing countries over the period 2007–2016 were employed to ascertain predictors of management's accountability to boards of directors and investors. Two types of explanatory variables – formal and informal – were employed in a pooled Ordinary Least Squares (OLS) analysis.

The research is the first to empirically show that more LTO and ND in a country have significant and positive effects on board efficacy. The findings also show that the strength of auditing and reporting standards (SARS) has a dominant impact on board efficacy, and the SARS' consideration is recommended in future cross-country research on board efficacy.

To restore investor confidence and increase the credibility toward firms, regulatory authorities in developing countries are called upon to integrate compliance with accounting and auditing regulations combined with cultural values in the implementation of good governance practices.

This study contributes to the board efficacy literature in two significant ways. First, the study constructs and empirically tests a conceptual model that integrates both informal factors, the six cultural dimensions of Hofstede et al. (2010), and formal factors, the strength of accounting regulations. Second, conducting a study on a sample not widely used in the literature, over a fairly long period of time, highlights the governance characteristics of this context and strengthens the internal and external validity of the study.

The main purpose of this study is to make a comparative evaluation of the impacts of previous outbreaks and coronavirus disease 2019 (COVID-19) on the tourism industry. COVID-19 appears to have disrupted all memorizations about epidemics ever seen. Nobody has anticipated that the outbreak in late December will spread rapidly across the world, be fatal and turn the world economy upside down. Severe acute respiratory syndrome, Ebola, Middle East respiratory syndrome and others caused limited losses in a limited geography, thus similar behaviors were expected at first in COVID-19. But it was not so. Today, people continue to lose their lives and experience economic difficulties. One of the most important distressed industries is undoubtedly tourism.

This study is a literature review. In this review, a comparative evaluation between the impact of previous outbreaks and COVID-19 on the tourism industry has been made based on statistics and previous research studies.

The information and figures obtained show that COVID-19 and previous outbreaks have such significant differences that cannot be compared. COVID-19 has been one of the worst to live in terms of spreading speed, the geography where it spreads, loss of lives and negative effects in the whole area.

It is noteworthy that COVID-19 is very severe in terms of death cases and also its impacts on the economy compared to other pandemics. It remains to be argued that COVID-19 can also be a reference in terms of possible new outbreaks in the future, and is an effective actor in determining future strategies.

The introduction of “should cost” in 2011 required all Major Defense Acquisition Programs (MDAP) to create efficiencies and improvements to reduce a program’s “will-cost” estimate. Realistic “will-cost” estimates are a necessary condition for the “should cost” analysis to be effectively implemented. Owing to the inherent difficulties in establishing a program’s will-cost estimate, this paper aims to propose a new model to infuse realism into this estimate.

Using historical data from 73 Departments of Defense programs as recorded in the selected acquisition reports (SARs), the analysis uses mixed stepwise regression to predict a program’s cost from Milestone B (MS B) to initial operational capability (IOC).

The presented model explains 83 per cent of the variation in the program acquisition cost. Significant predictor variables include: projected duration (months from MS B to IOC); the amount of research development test and evaluation (RDT&E) funding spent at the start of MS B; whether the program is considered a fixed-wing aircraft; whether a program is considered an electronic system program; whether a program is considered ACAT I at MS B; and the program size relative to the total program’s projected acquisition costs at MS B.

The model supports the “will-cost and should-cost” requirement levied in 2011 by providing an objective and defensible cost for what a program should actually cost based on what has been achieved in the past. A quality will-cost estimate provides a starting point for program managers to examine processes and find efficiencies that lead to reduced program costs.

The purpose of this paper is to provide a swift perspective to JTF readers on the novel coronavirus outbreak that commenced in Wuhan, China in December 2019 and is currently ongoing. The study situates the current outbreak within prior pandemics and offers some directions for research and practice. Swift attention is needed to this event and the future of travel and tourism in a world where disease outbreaks and pandemics will become increasingly frequent due to increased travel and ease of access to destinations worldwide.

This paper draws from published academic research studies, as well as current media sources emerging, as the novel coronavirus situation is unfolding. In addition, the authors draw on the multidisciplinary expertise of the two authors (one based in tourism studies and the other an epidemiologist and public health expert).

This paper captures events on the novel coronavirus, as they are unfolding now, situates this in relation to the research literature on past pandemics like severe acute respiratory syndrome (SARS) and Ebola and draws some important directions to guide research and practice.

This is a viewpoint paper and offers some emerging perspectives, issues and challenges arising in relation to the current novel coronavirus outbreak. This is situated more broadly in a large research literature that has been drawn on in a very succinct manner to ground this viewpoint. Future research will need to explore the larger literature.

This viewpoint offers the following valuable implications for practice at the local level and the regional/global level: countering misinformation and xenophobia through the communication of accurate facts related to the disease in question (the novel coronavirus in this case) is essential; close collaboration and cooperation between tourism stakeholders (including service providers and destination management organizations) and public health authorities; greater responsibility by residents and tourists to seek out correct scientific facts on the disease and take sensible precautions, as well as exercise care to those suffering the adverse impacts; and global coordination and attention to vulnerable destinations is needed more concretely (recommended in crisis management and recovery studies but not well implemented yet).

As noted above under practical implications, this viewpoint identified important social implications in terms of inequities and injustices that arise during disease outbreaks like the novel coronavirus and prior outbreaks like SARS and Ebola. These range from discrimination and racism as well as inequities related to managing the impacts on vulnerable destinations whose health facilities may be far from adequate to handle such outbreaks and the challenges of misinformation among visitors and residents that indirectly or directly affect the destination.

This viewpoint is being submitted as the novel coronavirus epidemic is unfolding, and it is hoped that sharing it speedily via an open access journal will assist in better managing the research of what will continue to be an increasing future challenge for destinations and societies in a world of mobilities and increasing travel forecast.

This article outlines the challenges faced by the next Chief Executive of the Hong Kong Special Administrative Region (HKSAR) in 2022 – the need to address economic problems resulting from Hong Kong’s slow growth; its inability to restructure its economy to broaden job opportunities and improve upward mobility for young people; and the government’s belated attempt to deploy innovation and technology.

This article is based on the author’s in-depth analysis of the current situation and insights on the challenges faced by the next Chief Executive.

Tensions are inherent in the concept of “One Country, Two Systems”. Back in November 2012, Deputy Director of the Hong Kong and Macao Office Zhang Xiaoming already reminded Hong Kong of the need to manage well three sets of relationships: (1) maintaining the “One Country” principle while preserving the SARs’ “separate systems”; (2) upholding Central Authority while preserving the SARs’ “high degree of autonomy”; and (3) unleashing the economic potential of mainland China while raising the competitiveness of the SARs. These three sets of relationships represent three fundamental difficulties in implementing “One Country, Two Systems”. However, Hong Kong kept ignoring Beijing’s advice and failed to resolve the tension between the mainland and Hong Kong SAR, culminating in the riotous events of 2019, which morphed into a dangerous, anti-China insurgency.

The next Chief Executive needs to mediate between the constitutional requirements of the Central Authority while preserving Hong Kong SAR’s “high degree of autonomy”, its unique character and lifestyle. He or she also needs to deal with continuity and change. Hong Kong cannot stand still, and should not allow itself to be lulled by the “50 years no change” mantra into overlooking the need to move with the times. Much reform needs to be implemented by the next Chief Executive to give people hope, faith in “One Country, Two Systems” and true love of the country.

Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge?

The research applied a pre–post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation.

From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences.

The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.

International outbreak of the SARS-CoV-2 infection has fostered the Italian government to impose the FFP2 protective facial masks in closed environments, including bar, restaurants and, more in general, in the food sector. Protective facial masks are rocketing, both in mass and in costs, in the food sector imposing efforts in fostering reuse strategies and in the achievement of sustainable development goals. The scope of the present paper is to depict possible strategies in manufacturing and reuse strategies that can reduce the carbon footprint (CF) of such devices.

To implement circular economy strategies in the protective facial masks supply chain, it was considered significant to move towards a study of the environmental impact of such devices, and therefore a CF study has been performed on an FFP2 facial mask used in the food sector. Different materials besides the mostly used polypropylene (PP) (polyethylene (PE), polycarbonate (PC), poly (lactic acid) (PLA), cotton, polyurethane (PUR), polystyrene (PS) and nylon 6,6) and different sanitisation alternatives as reuse strategies (both laboratory and homemade static oven, ultraviolet germicidal irradiation) readily implemented have been modelled to calculate the CF of a single use of an FFP2 mask.

The production of textiles in PP, followed by disposal was the main contributor to CF of the single-use FFP2 mask, followed by packaging and transportations. PP and PE were the least impacting, PC, cotton and Nylon 6-6 of the same weight results the worst. PLA has an impact greater than PP and PE obtained from crude oil, followed by PUR and PS. Static laboratory oven obtained an 80.4% reduction of CF with respect to single use PP-made FFP2 mask, whereas homemade oven obtained a similar 82.2% reduction; UV cabinet is the best option, showing an 89.9% reduction.

The key strategies to reduce the environmental impacts of the masks (research for new materials and reuse with sanitisation) should ensure both the retention of filtering capacities and the sanitary sterility of the reused ones. Future developments should include evaluations of textile recycling impacts, using new materials and the evaluation of the life cycle costs of the reused masks.

This paper intends to provide to stakeholders (producers, consumers and policy makers) the tools to choose the best option for producing and reuse environmentally friendly protective facial masks to be used in the food sector, by using both different materials and easily implemented reuse strategies.

The reduction of the CF of protective facial masks in the food sector surely will have relevant positive effects on climate change contributing to reach the goals of reducing CO₂ emissions. The food sector may promote sustainable practices and attract a niche piece of clients particularly sensible to such themes.

The paper has two major novelties. The first one is the assessment of the CF of a single use of an FFP2 mask made with different materials of the non-woven filtering layers; as the major contribution to the CF of FFP2 masks is related to the non-woven textiles manufacturing, the authors test some other different materials, including PLA. The second is the assessment of the CF of one single use of a sanitised FFP2 mask, using different sanitation technologies as those allowed in bars or restaurants.