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This integrated care study seeks to highlight how voluntary sector “wellbeing co-ordinators” co-located in a horizontally and vertically integrated, multidisciplinary community hub within one locality of an Integrated Care Organisation contribute to complex, person-centred, co-ordinated care.

This is a naturalistic, mixed method and mixed data study. It is complementing a before-and-after study with a sub-group analysis of people receiving input from the wider hub (including Wellbeing Co-ordination and Enhanced Intermediate Care), qualitative case studies, interviews, and observations co-produced with embedded researchers-in-residence.

The cross-case analysis uses trajectories and outcome patterns across six client groups to illustrate the bio-psycho-social complexity of each group across the life course, corresponding with the range of inputs offered by the hub.

To consider the effectiveness and mechanisms of complex system-wide interventions operating at horizontal and vertical interfaces and researching this applying co-produced, embedded, naturalistic and mixed methods approaches.

How a bio-psycho-social approach by a wellbeing co-ordinator can contribute to improved person reported outcomes from a range of preventive, rehabilitation, palliative care and bereavement services in the community.

To combine knowledge about individuals held in the community to align the respective inputs, and expectations about outcomes while considering networked pathways based on functional status, above diagnostic pathways, and along a life-continuum.

The hub as a whole seems to (1) Enhance engagement through relationship, trust and activation, (2) Exchanging knowledge to co-create a shared bio-psycho-social understanding of each individual’s situation and goals, (3) Personalising care planning by utilising the range of available resources to ensure needs are met, and (4) Enhancing co-ordination and ongoing care through multi-disciplinary working between practitioners, across teams and sectors.

The purpose of this paper is to provide the first comprehensive examination of the early cannabis-based food products industry, using Sweden as a case study. Drawing upon historical newspaper articles and advertisements from the Swedish Historical Newspaper Archive, the authors trace the short-lived development of the industry, from the initial exploitation of fears of tuberculosis in the late 19th century, followed by the “boom” in hempseed extract products and the widening of its claimed effects and, finally, increased skepticism and critiques of such products across the popular press in the early 20th century.

A rigorous search of the Swedish Historical Newspaper Archive was conducted to gather newspaper articles and advertisements on cannabis-based foods. The collected resources were scrutinized using critical discourse analysis to tease out key discourses at work, particularly around the concepts of health, nutrition and science.

The authors find that central to the marketization of cannabis-based foods was the construction of disease based on scientific and medical discourse, fearmongering to create a strong consumer base and individualization to place responsibility on consumers to take action to protect their family’s health. This demonstrates not only the long historical relationship between science and food marketing but also how brands’ health claims could often be fraudulent or overstated.

It is important to cast a historical lens on the commercialization of cannabis-based food products because demand for similar types of products has rapidly grown over the past decade. Now, just as before, manufacturers tap into consumers’ insecurities about health, and many of the same questions continue to be mooted about products’ safety. Paying greater attention to the broader and problematic history of commercial cannabis can, thus, serve as a reminder for both consumers and policymakers to think twice about whether hemp really is for health and if the claims it espouses are a mirage rather than a miracle.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to shape the future trajectory of scholarly research on traditional, reputational and societal supply chain risks and their management.

The research uses a narrative literature review of the overview type. To control bias stemming from the subjectivity of the methodology, the authors synthesized the relevant literature transparently and established various safeguarding procedures.

The established research stream on traditional supply chain risk has generated a wealth of concepts that can potentially be transferred to the study of reputational and societal risks. The maturing research stream on reputational risks has mostly focused on risk manifestation, from the upstream perspective of the focal firm. The emerging scholarship on societal supply chain risks has anecdotally highlighted detrimental effects on contextual actors, such as society-at-large.

This study shifts scholarly attention to the role of the context in the risk manifestation process – as a potential risk source for traditional supply chain risk, during the risk materialization for reputational supply chain risk, and as the locus of the risk effect for societal supply chain risk.

This review is unique in that it fosters a holistic understanding of supply chain risk and underscores the increased importance of the context for it. The socioeconomic, institutional and ecological contexts connect the three reviewed research streams. Detailed research agendas for each literature stream are developed, comprising 23 topical areas in total.

This paper aims to demonstrate the approach taken in delivering the quality and impact elements of Knowledge for Healthcare, the strategic development framework for National Health Service (NHS) library and knowledge services in England. It examines the work undertaken to enhance quality and demonstrate the value and impact of health library and knowledge services. It describes the interventions developed and implemented over a five-year period 2015–2020 and the move towards an outcome rather than process approach to impact and quality.

The case study illustrates a range of interventions that have been developed, including the outcomes of implementation to date. The methodology behind each intervention is informed by the evidence base and includes professional engagement.

The outcomes approach to the development and implementation of quality and impact interventions and assets provides evidence to demonstrate the value of library and knowledge staff to the NHS in England to both high-level decision-makers and service users.

The interventions are original concepts developed within the NHS to demonstrate system-wide impacts and change. The Evaluation Framework has been developed based on the impact planning and assessment (IPA) methodology. The interventions can be applied to other healthcare systems, and the generic learning is transferable to other library and knowledge sectors, such as higher education.

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.

Using the residual dividend theory, this study examines the impact of capital expenditures and working capital on the dividend policies of publicly listed companies in Indonesia.

Using data on public companies (other than those in the financial sector) listed on the Indonesia Stock Exchange from 2011 to 2020, this study collected 870 observations (firm-years). This study employs a regression analysis technique using the STATA application program. The main variables in this study are capital expenditure and working capital, and the control variables are sales growth, firm size, leverage, profitability, liquidity and dummy variables for state-owned enterprises. The dependent variable of dividend policy is proxied by the dividend payout ratio.

This study’s results support the residual dividend theory’s hypothesis, in which capital expenditure negatively affects a company’s dividend policy. This study also analyzes this effect on companies that pay cash dividends at quantile positions of 25, 30, 50 and 60. The results show that the effect of capital expenditure on cash dividend payments is more pronounced in the case of companies whose cash dividends are in the 50th quantile. This result holds across different specification and endogeneity tests.

This study analyzes the residual dividend theory in Indonesian companies, focusing on localized factors and investment priorities. It challenges traditional Western dividend policies and provides empirical data that enhances the theory’s robustness. The findings have practical implications for investors, policymakers and corporate decision-makers in the Indonesian market.

Despite increasing focus among scholars and practitioners on the design of product-service systems (PSS), there exists no compilation of current knowledge on the role played by small and medium-sized enterprises (SMEs) in designing such systems. Thus, this paper sets out to identify and organise the existing research and suggest questions for future research.

A systematic literature review was performed to identify and provide in-depth details on key themes in the literature addressing the design of PSS in SMEs.

This paper identifies five themes in the literature on the design of PSS in SMEs: motives, challenges, SME characteristics, methods and digitalisation. The themes are interrelated, and SME characteristics seem to be at the core as they are related to all the other themes. Gaps in the current knowledge are identified, and questions for future research are suggested.

The suggestions for future research provide a starting point for expanding the research on PSS design and devising practical support for SMEs.

This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.

The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.

Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.

This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.

The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.

This paper investigates strategies for addressing the global challenge of food loss and waste (FLW) within the food industry. It examines the relationship between corporate social responsibility (CSR) initiatives and state regulatory interventions for reducing FLW.

This mixed method study utilizes a unique panel dataset which includes the 150 largest food industry companies in Italy, Norway and the UK. It combines quantitative data analysis with qualitative insights derived from corporate strategies and corporate communications.

The analysis reveals that food companies with an established CSR strategy and in particular companies whose CSR reports highlight their environmental and social achievements are more likely to achieve in effective FLW reduction. Additionally, national-level regulatory interventions guided by European Union waste strategies act as pivotal benchmarks and encourage stricter corporate food waste management policies.

This research underscores the significance of CSR strategies and effective state regulation in the fight against FLW and offers policymakers and businesses valuable insights enabling development of robust strategies.

By emphasizing the interplay between CSR and regulatory intervention, this research contributes to the achievement of a more sustainable and efficient global food system that addresses both economic and ethical concerns and could have far-reaching societal and environmental implications.

The paper sheds light on the interplay between CSR initiatives and regulatory interventions for tackling FLW and emphasizes their synergistic impact on sustainable practices within the food industry.