Search results

Pre-pandemic research demonstrated the challenges of the nursing workforce and the provision of quality of patient care. Such challenges have been significantly intensified during the COVID-19 pandemic, not least in the workplace and fear of staff catching and transmitting COVID-19. We draw on conservation of resources (COR) theory to examine the impact of the fear of COVID-19 on nurses and the role of well-being-HRM (WBHRM) in negating the fear of COVID-19 and its impact on job stress and perceived quality of patient care.

We collected data from 260 nurses (treating COVID-19 patients) employed in US hospitals across two-waves. Data were analyzed using mediated regression and moderated mediation.

The results indicated that when nurses report higher levels of fear of COVID-19, this translates into higher levels of nursing job stress. This, in turn, reduces nurses’ perceptions of quality of patient care they can provide. As previous research has found, decreased perceptions of quality of patient care is a significant factor driving intentions to leave the profession. The results demonstrated that WBHRM practices buffer the negative impact of fear of COVID-19 on job stress, and in turn, the perceived quality of patient care.

Our paper contributes to new knowledge for healthcare managers on WBHRM bundles and their efficacy in buffering the effects of fear on job stress and quality of patient care. We contribute new knowledge on fear at work and how to manage employees’ fear through WBHRM practices.

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.

Following an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.

Despite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.

By highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.

This study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.

The purpose of this study is to analyze the free convection phenomena arising from a temperature disparity between a cold circular cylinder and a heated corrugated cylinder.

Numerical simulations were used to analyze the convection patterns. The inner cylinder, made of a thermally conductive solid material, was heated through its inner surface, while the space between the cylinders was filled with air. The governing equations for velocity, pressure and temperature were solved using a Galerkin finite element method-based solver for partial differential equations.

The study explored various parameters affecting the dynamic and thermal structure of the flow, including the Rayleigh number (10³ ≤ Ra ≤ 10⁶), the number of corrugations of the inner cylinder (3 ≤ N ≤ 18), the thermal conductivity of the hollow cylinder (1 ≤ K ≤ 200) and the angle of inclination of the inner cylinder (0° ≤ φ ≤ 90°). Results indicated a notable sensitivity of flow intensity to changes in the Rayleigh number and the inner cylinder’s inclination angle φ. Particularly, for Ra = 10⁶, the average heat transfer rate increased by 203% with a K ratio increment from 1 to 100 but decreased by 16.3% as the number of corrugations increased from 3 to 18.

This research contributes to understanding the complex interplay between geometry, thermal properties and flow dynamics in natural convection systems involving cylindrical geometries. The findings offer useful insights for improving the transfer of heat procedures in real-world situations.

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the past century (spanning from 1921 to 2022). Recently tourism has garnered significant relevance, emerging as an alternative avenue for development within the constraints and resource limitations faced by the National States. The empirical study collected secondary data from the government official press, encompassing records from the Senate, the House of Representatives, as well as the executive and judiciary branches. Considering this timeframe, a corpus comprising more than 31,000 documents TNAs (‘Tourism Normative Acts’) was meticulously gathered and systematically analysed. Our analytical framework integrates classical geopolitics, with a primary focus on State actors and the nation-building process, and the public policy approach, which is focussed on the degrees of wickedness. Our findings show that (a) the number of international tourists as well as the number of NAT have increased in a considerable way recently, but we cannot directly connect both; (b) three are the periods (1970–1980, 1990–2000, and 2002–2016) in which we can see a tourism geopolitical strategy has been more explicitly and effectively mobilized, and it is not necessarily reflected in the number of NAT, but in the actions generated in each period; and (c) the wicked degree of the tourism policies seem to be reduced according to the more explicit geopolitical strategy is. Despite, the importance tourism has reached, the support system underpinning this endeavour remains deficient, notably in terms of material and financial resources essential for its efficacious execution.

The paper systematically examines the capacity building needs of energy and climate stakeholders in the Association of Southeast Asian Nations (ASEAN). It looks at conditions and opportunities for improvements in institutional, organisational, technological, innovation and financing capacities. This paper provides a guide to concrete capacity building programs and implementations to accelerate the implementation of National Determined Contributions (NDCs) and low-carbon energy transition in the ASEAN region.

This paper proposes a comprehensive capacity-building framework, drawing on transition management theory and the interactive systems framework for capacity building. The assessment is based on interviews with representatives of the ministry responsible for energy policy and the ministry responsible for climate policy in each ASEAN country, as well as a survey among a broader set of Southeast Asian energy and climate experts from academia, think tanks and international development partners.

The paper identifies the priority areas for capacity building for each ASEAN country and the region as a whole. Each country has a unique set of needs and priorities. At the regional level, the widest capacity gaps were observed in institutional capacity, technical capacity, human resources capacity, financing capacity and the capacity to develop policy and legislation. Specific gaps for capacity building are discussed in delivering strategic areas of energy transition, such as electrification of transportation, development of the green supply chain, deploying renewable energy, energy efficiency, strengthening finance and investment and reducing dependencies on fossil fuels.

This paper helps fill the gap for detailed capacity needs analysis and facilitates long-term plans/strategies and their implementation. The insights help to increase ASEAN energy and climate stakeholders’ understanding of the interaction between energy and climate, therefore enhanced capability in developing more effective action maps and intervention points in achieving NDCs and sustainable development goals.

Public procurement presents substantial market opportunities for small- and medium-sized enterprises (SMEs), which can contribute to their economic growth. However, limited dynamic capabilities often pose challenges for SMEs to participate effectively in public procurement markets. Drawing on dynamic capability (DC) theory, this study explores whether financial capability (FNCP) influences SMEs’ ability to leverage their technological capability (TECC) and marketing sensing capability (MKSC) and actively engage in public procurement.

Data for this study were collected from 248 SME managers in the Ilala District, Tanzania, using a cross-sectional questionnaire survey and stratified random sampling technique. The proposed hypotheses were tested empirically through confirmatory factor analysis (CFA) and the Hayes PROCESS macro.

TECC and MKSC demonstrated significant positive associations with SME participation in public procurement (SMPP). Moreover, the interaction between TECC and FNCP as well as the interaction between MKSC and FNCP demonstrate a significant positive effect, suggesting that FNCP strengthens the impact of TECC and MKSC on SMPP.

The scope of this study was limited to SMEs in the Ilala District of Tanzania, hence affecting the generalizability of the findings to other contexts. More importantly, the study findings enrich the understanding of DC theory, signifying that the integration and reconfiguration of MKSC, TECC and FNCP add significant value to SMPP.

The findings suggest that policymakers, support institutions and SME managers should focus on enhancing SMEs' MKSC and TECC to improve their participation in public procurement. In addition, improving SMEs' access to financial resources can further strengthen these effects, enabling more inclusive participation in public procurement.

The study contributes to the literature on SMPP by highlighting the critical roles of MKSC and TECC. It also underscores the importance of FNCP as a moderator in these relationships, which has not been addressed in the existing literature. By integrating these factors, the study offers a comprehensive framework for understanding the dynamics that influence SMPP from financial, technological and marketing perspectives, particularly in developing economies like Tanzania.

This paper aims to examine the antecedents of green entrepreneurship intention (GEI) amongst tourism and hospitality higher education students and further explores the effect of green entrepreneurship intention on sustainable development (SD). It also investigates the mediating role of GEI in the relationship between the antecedents of GEI and SD in students' future tasks in tourism and hospitality.

Partial least squares structural equation modeling was used to analyze data collected via an online questionnaire from 970 tourism and hospitality universities' students in Egypt, either undergraduate or postgraduate.

The results show that green entrepreneurship intention is positively affected by attitude, subjective norms, environmental education, risk aversion, self-efficacy and environmental values. The results also revealed that green entrepreneurship intention is a significant driver for sustainable development. Moreover, the findings revealed that GEI mediates the link between the antecedents of GEI and SD.

The results offer highly persuasive insights that may be used to promote GEI and SD among tourism and hospitality students. The effectiveness of GEI in achieving SD will motivate government and educational institutions to develop GEI for university students. This study will assist policymakers in developing a novel strategy, providing a contribution to the green behavior literature in an emerging context.

The field of the green entrepreneur is uncharted and still in its infancy. As a result, further research is needed in the literature to better understand green entrepreneurship intention. Enhancing tourism and hospitality students' green entrepreneurial intentions will help the economy expand sustainably in the future because they are the entrepreneurs of tomorrow. The findings hold important implications for both the research community and tourism education and business management.

The goal is to deliver a decision-support framework to both public and private entities engaged in energy retrofit investments in the property market.

The evaluation algorithm that is being offered takes an innovative approach to financial and economic analysis. Its foundation is a market-driven/cost-driven method, drawing logic from operational research and goal programming.

The algorithm is tested to a real estate portfolio yielding an optimal asset retrofitting schedule. The ranking list is determined by taking into consideration a variety of parameters, including investment costs and total CO₂ emissions from energy retrofit initiatives. The Carbon Risk Real Estate Monitor’s (CRREM) emission targets for 2030 are employed as a reference point in the process of creating a ranking list of the assets that compose the real estate portfolio under examination.

The evaluation algorithm will allow to determine, in a real estate portfolio, a priority list of assets to be enhanced. This is accomplished by taking into account the client’s financial resources, the overall cost of the intervention programmes for each asset, and the effects that each asset would have on the environment and the energy once the suggested retrofit programme is put into place.

The study proposes a methodological approach that seeks to balance the optimisation of energy performance, the reduction of environmental effect, the promotion of social well-being and economic sustainability in the context of managing the current property sector.

This study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate on the impact of FDIs on developing markets, but little is still known about the effect of FDI on national suppliers, such as audit firms.

This paper reports the results of a study that used qualitative research methods. It involves interviews with senior management teams of the Big 4 audit firms, to find out how these firms deal simultaneously with conflicting global and local influences. The interviews were complemented by the publicly available data on the firms’ websites as well as published reports related to the Egyptian economy and current investment regulations.

Drawing on the institutional theory, the findings suggest that an increased litigious environment, compliance with developed markets’ regulations, auditor regulatory sanctions and improved local accounting and auditing standards are highly significant consequences of foreign investment inflows. The findings indicate that more emphasis has been given to the quality of audit and auditors’ independence when auditing FDIs. Both audit regulators and audit firms in the domestic market pay higher attention to improving the quality of financial reports when FDIs have entered the market. More inspections and reviews for audit firms have been conducted, and local auditing and accounting standards have been revised to be in compliance with international standards.

Our results have important implications for investors, regulatory authorities and governments in relation to the development, implementation and enforcement of international financial reporting and auditing standards.

Policymakers and regulators in Egypt have responded to international pressure by revitalizing their local accounting and auditing standards and adopting international financial reporting and auditing standards. The authors identify strategies that have been adopted by audit firms to face the FDIs’ challenges.