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This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with companies from India under Accounting Standard 17 over three-year period from 2013 to 2015. Furthermore, the purpose of this paper was to investigate that how the selection of chief operating decision-maker (CODM) by management, industry type, governance and firm characteristics affects segments disclosure practices in South East Asia. Finally, how the relationship among segment disclosure, firm characteristics and corporate governance is moderated through the big 4 audit firm.

To achieve these objectives, data were collected from annual reports of the top 100 companies of each country and selected based on market capitalization for three years period 2013–2015.

Results state that majority of companies in South East Asia are using business class for defining operating/primary segments. Regarding reporting of operating/primary segments and geographic/secondary segments along with geographic fineness score, Indian companies are continuously on the lower side as compared to companies from Pakistan and Bangladesh. Furthermore, it was found that industry type and selection of CODM have a highly significant effect on segments disclosure practices. Finally, results of regression analysis found that the application of IFRS 8 in Pakistan and Bangladesh has a significant positive effect on disclosure of operating/primary as well as geographic/secondary segments as compared to India. Further, the role of corporate governance mechanism in influencing segments disclosure was found as least in South East Asia. Further appointment of big 4 audit firm as external auditor has only significant positive effect on disclosure of segments items. Finally, based on additional analysis, it was found that big 4 auditor moderates the relationship only in the case of reporting of operating/primary segments.

Based on these results, the performance of Indian companies regarding disclosure of operating/primary segments, geographic/secondary segments along geographic fineness score is quite low despite the fastest growing economy in the world. This raises concerns about the quality of segment reporting in India, the world’s fastest expanding economy.

These results imply that there is a need of an effective role by the external auditor to improve the quality of segment reporting in developing countries, which is principle based.

The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

This paper aims at developing a multi-objective mathematical model of circular economy that integrates key concept of leasing as a strategy in addition to reuse, refurbishing, primary recycling, secondary recycling and disposal.

This paper proposes multi-objective fuzzy mixed integer linear programming mathematical model considering multi-product, multi-echelon and multi-capacitated concepts of the circular economy. The three objectives of the proposed model, namely, economic, environmental and social are solved simultaneously using constraint approach to obtain balanced trade-off between the objective functions. The model is validated by solving a case study from the literature. The proposed model is made pragmatic for industrial application by considering multi-external suppliers multi-customer zones, multi-disassembly centers, multi-collection centers and multi-refurbishing centers and accounting for purchasing, processing, transportation, set-up costs and capacity constraints at the same time.

The results show that the leasing of the products improves the economic function in addition to the known environmental improvements. The proposed model also shows that the circular economy can generate the jobs for the unskilled people at different locations.

The proposed model can be further improved by considering the non-linearity due to economy of scale at various centers and in transportation. The model can be further extended to make it multi-period model.

The proposed model of circular economy can be used by the organizations as a policy tool to decide the optimum number of collection centers, disassembly centers, refurbishing centers, recycling centers and disposal centers and their optimum locations and allocations. The organizations can also trade-off among economic, environmental and social benefits of their proposed decisions in circular economy.

The originality of the proposed mathematical model is consideration of leasing as a strategy to have better control over the supply chain for circularity; considering the training of unskilled people for backward supply chain jobs and accounting for primary recycling and secondary recycling separately for economical computation.

This study aims to examine the availability and comprehensiveness of policies pertaining to colorectal cancer (CRC) in Central, Eastern European and South Caucasus countries, as it is a major public health concern in these regions and the second most common cause of cancer deaths among women.

We performed a scoping review using the Arksey and O'Malley methodology, searching for publicly available policy documents from 18 countries. We described the prevention methods and activities in each country based on the World Health Organization guidelines for CRC screening.

Our research found that most countries had at least five policies related to CRC prevention, which most commonly included primary, secondary and tertiary prevention measures. Elements such as promoting healthy lifestyle choices and implementing screening methods such as fecal occult blood tests, fecal immunochemical tests or colonoscopy were frequently mentioned in these policies. However, target age ranges varied among countries. Our analysis revealed a pressing need to increase the availability and utilization of CRC screening in these countries.

One of the main limitations of this study is that it is a desk review conducted using internet-based resources, which may have missed important sources or recent policy documents that are not yet available online. Despite our efforts to include all relevant policies, it is possible that we overlooked other policies that contain relevant information, such as those that cover cancer treatment methods. Additionally, our search excluded primary healthcare and universal healthcare coverage policies, which could include important information on CRC prevention and control activities. Additionally, as a scoping review approach was used, no critical assessment of the included studies or literature was conducted. Furthermore, due to the limited number of countries included, the comparability of the findings is limited. In future research, it would be beneficial to expand the study and collect new data from decision-makers and stakeholders to further investigate these hypotheses. It is also important to note that the presence of a policy document is not the end goal, as it is simply a step toward better outcomes.

In summary, our research highlights the need for improved and unified efforts toward preventing and detecting CRC in Central, Eastern European and South Caucasus countries. This knowledge can be used to focus efforts on developing a standardized policy document and national screening program that can be adapted to meet the unique needs of each country. The importance of CRC screening, regardless of need, must be emphasized in order to aid in the transition from curative to preventive cancer care. Our study highlights the need for more detailed and science-based policies for CRC prevention and screening in Central, Eastern European and South Caucasus countries. While many countries have policies in place, they often lack key components and do not fully reflect current evidence-based guidelines. To improve population health outcomes, further research is needed to understand the implementation and enforcement of these policies as well as their impact on cancer incidence and survival. As the screening landscape evolves, countries may learn from each other and a better understanding of the complex policy frameworks that impact CRC screening is needed so that countries can update and tailor policy documents to their specific situations.

In conclusion, policymakers in Central, Eastern European and South Caucasus countries have implemented various policy approaches to prevent and control the CRC. The effectiveness of these approaches varies across countries and depends on several factors, including the availability of resources, the level of public awareness and the political will to implement effective policies. Further research is needed to determine the most effective policy approaches for CRC prevention in these regions and to ensure that the right policies are in place to reduce the incidence and impact of this disease.

The study aimed to identify gaps in existing research and areas for future work by mapping, categorizing and organizing existing evidence on CRC policies in Central, Eastern European and South Caucasus countries. Additional research is necessary to understand the implementation and enforcement of these policies and how they impact health outcomes such as cancer incidence and survival.

1. CRC policy is heterogeneous in Central and Eastern Europe and the South Caucasus region.

2. There are particularly important differences regarding the implementation of CRC screening.

3. Cancer screening and palliative care approaches were less frequently included.

4. Variations exist in the comprehensiveness of policy by prevention level and country.

CRC policy is heterogeneous in Central and Eastern Europe and the South Caucasus region.

There are particularly important differences regarding the implementation of CRC screening.

Cancer screening and palliative care approaches were less frequently included.

Variations exist in the comprehensiveness of policy by prevention level and country.

Fintech provides the necessary ecosystem for businesses to accept payments for goods and services in the most seamless manner. It can also be said that innovation in Fintech is one of the growth drivers for businesses in today's globalised market.

Fintech is revamping the entrepreneurship business by bridging the gap between the market and real-time access to investment. It provides entrepreneurs with numerous advantages like easy access to resources, reduced expenses and better customer experience. Hence, this research has focused on evaluating the impact of Fintech business on entrepreneurship business in the global market.

A mixed method of data collection has been used to conduct the research in which primary data have been collected using an online survey and secondary data have been collected from online articles and peer-reviewed journals. An online survey of 51 business managers recruited from the social networking platform LinkedIn has been done to collect primary data. Secondary data have been collected from the online database Google Scholar which has been published in the last five years.

The findings of the study have highlighted the various impacts that Fintech has had on entrepreneurship business in the global market and the reason why it is such an important factor for growth.

Preservice teacher (PST) professional development programs are crucial for cultivating high-quality STEAM teachers of the future, significantly impacting the quality of regional STEAM education. The Guangdong-Hong Kong-Macao Greater Bay Area, as a region of cross-border cooperation, integrates the resources and advantages of Guangdong, Hong Kong, and Macao, possessing rich cultural heritage and innovative capabilities. Transdisciplinary Education for Cultural Inheritance (C-STEAM) is an effective approach to promoting educational collaboration within the Greater Bay Area, facilitating the integration of both technological and humanities education. This study aims to develop a Technology-Enabled University-School-Enterprise (T-USE) collaborative education model and implement it in the Greater Bay Area, to explore its role as a support mechanism in professional development and its impact on C-STEAM PSTs' professional capital.

Adopting a qualitative methodology, the study interviewed PSTs who participated in a C-STEAM teacher education course under the T-USE model. Thematic coding is used to analyze their knowledge acquisition, interaction benefits with community members, and autonomous thinking and decision-making in theoretical learning and teaching practice.

The findings show that the T-USE model significantly enhanced the PSTs' human capital, including teaching beliefs, knowledge, and skills. In terms of social capital, PSTs benefited from collaboration with PST groups, university teaching teams, in-service teachers, and enterprises, though challenges such as varying levels of expertise among in-service teachers and occasional technical instability emerged. For decisional capital, the T-USE model provided opportunities for autonomous thinking and promoted teaching judgment skills through real teaching challenges and scenarios. Reflective practice activities also supported PSTs' professional growth.

This study reveals the effectiveness and internal mechanism of the T-USE model in C-STEAM PST training, offering significant theoretical and practical references for future PST education.

This chapter explores the way three teachers developed their primary science teaching in English schools, in an educational climate where training policies and financial pressures result in few opportunities to do so, meaning many schools resort to in-school support. The training needs of primary teachers vary according to their experience and backgrounds. This research project used a combined model of Lave and Wenger's (1991) community of practice with Bourdieu's social theory model (1999, 2004), specifically on science capital, to explore the opportunities for primary science development as well as teacher agency and identity within the primary school. The research consisted of three case studies of primary teachers, using co-teaching and semi-structured interviews to develop a greater understanding of teachers' beliefs and development in science teaching. Thematic analysis was used to organise and interpret the data using the theoretical framework outlined. The combined theoretical models proved useful in considering the ‘science capital’ as part of their identity as a teacher; they contributed to a school or field. The nature and amount of science capital had an impact on the potential for their science teaching development as well as their identity and agency within the school community of practice.

Providing high-quality and cost-efficient care of older people is an important development priority for many health and social care systems in the world. This paper suggests a shift from acute, episodic and reactive hospital-centered care toward longitudinal, person-centered and proactive home-centered care. The purpose of this paper is to contribute to the knowledge of a comprehensive development strategy for designing and providing home-centered care of older people.

The study design is based on qualitative research with an inductive approach. The authors study development initiatives at the national, regional and local levels of the Swedish health and social care system. The data collection methods included interviews (n = 54), meeting observations (n = 25) and document studies (n = 59).

The authors describe findings related to policy actions and system changes, attempts to achieve collaboration, integration and coordination, new forms of care offerings, characteristics of work settings at home and differences in patients' roles and participation at home and in the hospital.

The authors suggest home-centered care as a solution for providing person-centered and integrated care of older people and give examples of how this can be achieved.

The authors outline five propositions for research and development related to national policies, service modularity as a solution for customized and coordinated care, developing human resources and infrastructure for home settings, expanding services that enable older people living at home and patient co-creation.

Refugees and asylum seekers worldwide face numerous barriers in accessing health systems. The evidence base regarding who and what helps refugees and asylum seekers facilitate access to and the navigation of the health system in the UK is small. This study aims to address this gap by analysing 14 semi-structured, in-depth interviews with refugees and asylum seekers of different countries of origin in the UK to identify where, when and how they came into contact with the health-care system and what the outcome of these interactions was.

Semi-structured, in-depth interviews were chosen as the key method for this study. In total, 14 individual interviews were conducted. A trauma-informed research approach was applied to reduce the risk of re-traumatising participants.

The paper identifies key obstacles as well as “facilitators” of refugees’ and asylum seekers’ health-care experience in the UK and suggests that host families, friends and third-party organisations all play an important role in ensuring refugees and asylum seekers receive the healthcare they need.

To the best of the authors’ knowledge, this is the first qualitative study in the UK that looks at comprehensive health journeys of refugees from their first encounter with health services through to secondary care, highlighting the important role along the way of facilitators such as host families, friends and third-party organisations.

This study is exploratory in nature and designed to address poorly documented issues in the literature. The dimensions of regional distribution or spatial organisation of Industry 4.0 (I4.0), including the potential role of clusters, have only recently been addressed, with most available studies focusing on advanced, mainly Western European countries. Although developing fast, the literature on I4.0 in other countries, such as the Central and Eastern European or post-transition economies like Poland, needs to pay more attention to the spatial distribution or geographical and organisational aspects. In response to the identified knowledge gap, this paper aims to identify the role of clusters in the transformation towards I4.0. This explains why clusters may matter for advancing the fourth digital transformation, how advanced in implementing I4.0 solutions are the residents of Polish clusters and how they perceive the advantages of cluster membership for such implementation. Finally, it seeks to formulate policy recommendations based on the evidence gathered.

The methodology used in this study combines quantitative analysis of secondary data from a cluster benchmarking survey with a case study approach. The benchmarking survey, conducted by the polish agency for enterprise development in 2021, gathered responses from 435 cluster members and 41 cluster managers, representing an estimated 57% of the current clusters in Poland. In addition to quantitative analysis, a case study approach was used, incorporating primary sources such as interview with cluster managers and surveys of cluster members, as well as secondary sources like company documents and information from cluster organisation websites. Statistical analysis involved assessing the relationship between technology implementation and the adoption of management systems, as well as exploring potential correlations between technology use and company characteristics such as revenue, export revenue share and number of employees using Pearson correlation coefficient.

In Poland, implementing I4.0 technologies by cluster companies is still modest. The cluster has influenced the use of I4.0 technologies in 23% of surveyed companies. Every second surveyed company declared a positive impact of a cluster on technological advancement. The use of I4.0 technologies is not correlated with the revenue of clustered companies. A rather bleak picture emerges from the results, revealing a need for more interest among cluster members in advancing I4.0 technologies. This may be due to a comfortable situation in which firms still enjoy alternative competitive advantages that do not force them to seek new advanced advantages brought about by I4.0. It also reflects the sober approach and awareness of associated high costs and necessary investments, which are paramount and prevent successful I4.0 implementation.

The limitations inherent in this study reflect the scarcity of the available data. This paper draws on the elementary survey administered centrally and is confined by the type of questions asked. The empirical section focuses on an important, though only one selected sector of the economy – the automotive industry. Nevertheless, the diagnosis of the Polish cluster’s role in advancing I4.0 should complement the existing literature.

The exploratory study concludes with policy recommendations and sets the stage for more detailed studies. Amidst the research’s limitations, this study pioneers a path for future comprehensive investigations, enabling a deeper understanding of Polish clusters’ maturity in I4.0 adoption. By comparing the authors’ analysis of the Polish Automotive Group (PGM) cluster with existing literature, the authors uncover a distinct disparity between the theoretical prominence of cluster catalysis and the current Polish reality. Future detailed dedicated enquiries will address these constraints and provide a more comprehensive map of Polish clusters’ I4.0 maturity.

This study identifies patterns of I4.0 implementation and diagnoses the role of clusters in the transformation towards I4.0. It investigates how advanced is the adoption of I4.0 solutions among the residents of Polish clusters and how they perceive the advantages of cluster membership for such transformation. Special attention was paid to the analysis of the automotive sector. Comparing the conclusions drawn from the analysis of the Polish PGM cluster in this case study to those from the literature on the subject, it becomes clear that the catalytic role of clusters in the implementation of I4.0 technologies by enterprises, as emphasised in the literature, is not yet fully reflected in the Polish reality.