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This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.

The study examines the impact of behavioral biases, such as herd behavior, overconfidence and reactions to ESG News, on Socially Responsible Investing (SRI) decisions in the Indian context. Additionally, it explores gender differences in SRI decisions, thereby deepening the understanding of the factors shaping SRI choices and their implications for sustainable finance and gender-inclusive investment strategies.

The study employs Bayesian linear regression to analyze the impact of behavioral biases on SRI decisions among Indian investors since it accommodates uncertainties and integrates prior knowledge into the analysis. Posterior distributions are determined using the Markov chain Monte Carlo technique, ensuring robust and reliable results.

The presence of behavioral biases presents challenges and opportunities in the financial sector, hindering investors’ SRI engagement but offering valuable opportunities for targeted interventions. Peer advice and hot stocks strongly predict SRI engagement, indicating external influences. Investors reacting to extreme ESG events increasingly integrate sustainability into investment decisions. Gender differences reveal a greater inclination of women towards SRI in India.

The sample size was relatively small and restricted to a specific geographic region, which may limit the generalizability of the findings to other areas. While efforts were made to select a diverse sample, the results may represent something different than the broader population. The research focused solely on individual investors and did not consider the perspectives of institutional investors or other stakeholders in the SRI industry.

The study's practical implications are twofold. First, knowing how behavioral biases, such as herd behavior, overconfidence, and reactions to ESG news, affect SRI decisions can help investors and managers make better and more sustainable investment decisions. To reduce biases and encourage responsible investing, strategies might be created. In addition, the discovery of gender differences in SRI decisions, with women showing a stronger propensity, emphasizes the need for targeted marketing and communication strategies to promote more engagement in sustainable finance. These implications provide valuable insights for investors, managers, and policymakers seeking to advance sustainable investment practices.

The study has important social implications. It offers insights into the factors influencing individuals' SRI decisions, contributing to greater awareness and responsible investment practices. The gender disparities found in the study serve as a reminder of the importance of inclusivity in sustainable finance to promote balanced and equitable participation. Addressing these disparities can empower individuals of both genders to contribute to positive social and environmental change. Overall, the study encourages responsible investing and has a beneficial social impact by working towards a more sustainable and socially conscious financial system.

This study addresses a significant research gap by employing Bayesian linear regression method to examine the impact of behavioral biases on SRI decisions thereby offering more meaningful results compared to conventional frequentist estimation. Furthermore, the integration of behavioral finance with sustainable finance offers novel perspectives, contributing to the understanding of investors, investment managers, and policymakers, therefore, catalyzing responsible capital allocation. The study's exploration of gender dynamics adds a new dimension to the existing research on SRI and behavioral finance.

This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints.

A randomized survey-based field experiment investigating budget officers in 546 Japanese local governments (LGs) was conducted. This allowed us to identify the budget officers' decision-making in the public sector budgeting process by creating and analyzing primary data with regression models.

We found that budget officers suppress budget amounts based on non-financial information of good performances. Under fiscal constraints, officers further reduce budget amounts using information on high accrual-based costs and poor non-financial performance.

Our survey-based field experiment allowed us to obtain primary data from officers making budget decisions. To the best of our knowledge, this study provides the first evidence that non-financial good and poor performance information and accrual-based cost information affect budget officers' decision-making under financial constrain.

The purpose of this paper is to investigate the influence of breeding containers on the production of Aedes mosquitoes after a vector-control program in households that might support dengue transmission in tourist attraction areas of Bang Kachao Riverbend, Thailand.

A cross-sectional study was conducted in an ecotourism area of Bang Kachao Riverbend, Thailand, during the period October 2016 to September 2017. A total of 832 households from five villages participated in the study. Data collection employed an interview questionnaire, larval mosquito survey and measurements of the chemical properties of the water in each container. A binary logistic regression model was used to investigate the characteristics of water containers influencing the presence or absence of Aedes immatures.

The study found that water containers located inside households had a highly presence of Aedes immatures (2.22 times) compared with outdoor containers. Water containers without lids and water containers with ineffective had a high presence of Aedes immatures (3.69 and 2.54 times, respectively). In addition, the chemical properties of the water inside the containers, such as pH, influenced the presence of Aedes immatures (1.76 times) (OR=1.76, 95% CI=1.59–1.96).

The study results emphasized the characteristics of water containers in households located in a tourist attraction area. The findings may inform public health vector-control messages for households located in the tourist attraction area.

Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.

The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.

The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.

This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

The purpose of this paper is to evaluate the effectiveness of the intervention program for dengue fever prevention among people in rural communities.

A quasi-experimental study was designed for two groups. The intervention group received five weeks of dengue hemorrhagic prevention program consisted of knowledge broadcast, campaign, model house contest and group education. The control group received only the usual care of health promoting hospitals. The primary expected outcomes were changes in knowledge, perceived susceptibility, perceived severity, perceived benefit, perceived barriers and preventive action from baseline data, post-intervention and three-month follow-up, along with a comparison between the two groups. The secondary expected outcomes were changes in house index (HI) from baseline to post-intervention and three-month follow-up, along with a comparison between the two groups.

From the total of 64 participants, 32 were randomly assigned to the control group and 32 were randomly assigned to the intervention group. There were significant differences in knowledge, perceived susceptibility, perceived severity, perceived benefit, perceived barriers, preventive action and HI in the intervention group after received the five-week intervention program and at three-month follow-up (p<0.05).

Dengue hemorrhagic prevention program based on the Health Belief Model was effective in lowering HI and improving knowledge, perceived susceptibility, perceived severity, perceived benefit, perceived barriers and preventive action among people in rural communities. The intervention program may be beneficial in primary care in such a rural community.

This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious intent. Undertaking a scoping review of research into doxxing, we develop a typology of this form of technology-facilitated violence (TFV) that expands understandings of doxxing, its forms and its harms, beyond a taciturn discussion of privacy and harassment online. Building on David M. Douglas's typology of doxxing, our typology considers two key dimensions of doxxing: the form of loss experienced by the victim and the perpetrator's motivation(s) for undertaking this form of TFV. Through examining the extant literature on doxxing, we identify seven mutually non-exclusive motivations for this form of TFV: extortion, silencing, retribution, controlling, reputation-building, unintentional, and doxxing in the public interest. We conclude by identifying future areas for interdisciplinary research into doxxing that brings criminology into conversation with the insights of media-focused disciplines.

The study aims to investigate the state of higher education (HE) leadership research after the intensified focus on teaching and learning (TL) in academia.

The authors clarify the use of key concepts in English-medium empirical journal articles published between 2017 and 2021 by analysing 64 publications through qualitative content analysis.

The analysed papers on leadership of TL in HE activate a number of concepts, the commonest concepts being academic leadership, distributed leadership, educational leadership, transformational leadership, leadership and transformative leadership. Even if the papers highlight partly overlapping aspects of leadership, the study finds a rationale for the use of several concepts in the HE context. Contrary to the expectation raised in earlier scholarship, no holistic framework evolves from within the recent research to reveal the contribution that leadership of TL makes to leadership in HE generally.

Limitations: Nearly 40 per cent of the analysed articles are from the United States of America (USA), United Kingdom (UK), Australia and Canada, which leaves large areas of the world aside. Implications: The found geographical incoherence might be remediated and the research of leadership of TL in HE generally led forward by widening the cultural and situational diversity in the field.

This research contributes to an enhanced understanding of the field of leadership in TL in HE in that it frames the concepts used in recent research and makes the differences, similarities and rationale between concepts visible.