Search Results (4,578)

The purpose of this research is to examine how relationships between corporate control environments and stakeholders mediate the different dimensions of pressure on auditor independence. In France, two (joint) auditors are required by law for listed companies. In this context, we analyze the experiences of higher-echelon professionals of audit firms, controllers, and managers who could elucidate the essence of pressure on auditor independence in their lived environment. An interpretative approach and empirical analysis were adopted for this study to expand on the literature and proffer an answer to the following research question: How does the relationship between a control environment and a stakeholder mediate the pressures on auditor independence? Interviews involved seven participants, mainly higher-echelon professionals of Big Four firms, as well as two members of auditee organizations, and a member of an audit committee. In addition, the narratives from the documents gathered from the EU audit legislation implementation database constitute our data corpus. Thematic coding was used to organize the results. The findings reveal that control environment best practices and down-to-earth corporate governance policies, participated in by both auditors and audited organizations, cushion the pressures on auditors. This, in turn, presents a positive and significant impact on auditor independence. Overall, the dimensions that mediate the pressures on auditors are as follows: the consciousness of pressure in itself; the reputation and experience of the audit firm; and the interactions between the auditors and corporate governance. Other factors include the cordiality of the relationship between the auditor and corporate management and the resulting healthy end of the negotiation between auditors and auditees. This study contributes to the theory and practical discussion of the relationships between the corporate control environment, corporate governance, auditing, and pressure on auditor independence. Full article

Porcine reproductive and respiratory syndrome virus (PRRSV) poses a significant economic challenge to Japan’s swine industry. This review synthesizes the epidemiological evolution of PRRSV in Japan by examining the available scientific literature from its initial Type 2 isolation in 1993 to recent events. Endemic Type 2 strains, initially dominated by Cluster III (Lineage 4), have diversified significantly. This diversification was marked by key events including the emergence of vaccine-associated Cluster II (Lineage 5) and incursions of virulent Cluster IV/Lineage 1F (MN184A-like) strains and Type 1 virus around 2008. By 2018–2020, Clusters II and IV predominated nationwide, a trend strongly linked to widespread modified live virus (MLV) vaccination. The recent detection of the globally significant NADC34-like (Lineage 1A) strain underscores ongoing foreign incursion risks. Current MLV vaccines face challenges, including safety concerns and limited cross-protection against diverse field strains. Consequently, effective control requires integrated strategies, comprising optimized vaccination, stringent biosecurity, advanced molecular surveillance, improved diagnostics, and coordinated regional control programs guided by systematic herd classification and stakeholder partnerships. The development of next-generation vaccines and sustained multi-stakeholder collaboration are critical for mitigating the impact of PRRSV in Japan. Full article

The rapid expansion of shale gas development has revolutionized global energy markets, yet it has also introduced substantial environmental challenges, particularly concerning groundwater resources. This comprehensive review systematically examines the multifaceted impacts of shale gas extraction on groundwater, with a focus on contamination mechanisms, pollutant sources, and mitigation strategies. The study identifies key operational stages—exploration, drilling, hydraulic fracturing, and flowback—as potential sources of groundwater contamination. Inorganic pollutants, including heavy metals and radionuclides, as well as organic compounds such as hydrocarbons and chemical additives, are identified as primary contaminants. The review critically evaluates current wastewater treatment technologies, including reinjection, internal reuse, and advanced desalination methods, highlighting their efficacy and limitations. Additionally, the study proposes a refined environmental management framework that integrates wellbore integrity optimization, enhanced shale gas wastewater treatment, and stringent monitoring protocols. The adoption of clean fracturing technologies and renewable energy applications is recommended to minimize environmental footprints. By establishing comprehensive baseline data and robust pollution monitoring systems, this research provides a scientific foundation for sustainable shale gas development, ensuring the protection of groundwater resources. This review emphasizes the imperative of balancing energy security with environmental sustainability, offering actionable insights for policymakers, industry stakeholders, and environmental scientists. Full article

The integration of health and social care is increasingly recognized as essential to address population ageing, the rise in chronic diseases, and persistent health inequities. Across Europe, diverse models have been developed to improve service coordination, resource efficiency, and person-centered care. This paper aims to explore international experiences in integrating health and social care, identify common strategies and challenges, and provide insights to inform policy development in countries where integration remains incipient, with a focus on Portugal. A qualitative comparative approach was employed. A systematic literature review was conducted across PUBMED, MEDLINE, and Google Scholar, including peer-reviewed articles, policy reports, and government documents. Thematic analysis was used to identify integration models, enablers, and barriers across different countries. Different models reveal that joint governance, pooled funding, strong community involvement, and digital innovation are key enablers of integration. However, common challenges persist, including fragmented governance, inconsistent implementation, and financial sustainability. In Portugal, structural separation between the health and social sectors continues to limit strategic alignment. Successful integration depends on political commitment, shared vision, and active stakeholder collaboration. European models offer adaptable lessons for Portugal and similar systems, especially regarding intersectoral coordination and preventive care. Integrating health and social care is vital for building resilient, equitable systems. Portugal must adopt a cohesive national strategy; strengthen local implementation; and embrace person-centered, sustainable solutions to ensure long-term impact. Integrating the health and social sectors is indispensable in navigating the ever-evolving healthcare landscape and promoting holistic well-being. Full article

Introduction: Glucagon-like peptide-1 receptor agonists (GLP-1 RAs) and dual glucose-dependent insulinotropic peptide/glucagon-like peptide-1 receptor agonists (GIP/GLP-1 RAs) have transformed disease management, particularly in diabetes and obesity. However, recent shortages have disrupted patient care. This review explores the current evidence regarding their direct impact on patient populations and reviews the mitigation strategies recommended by relevant health organizations. Materials and Methods: We systematically searched PubMed, Scopus, and Web of Science for studies published from the earliest available data to 10 January 2025, using these terms: “GLP-1 AND shortage”, “liraglutide AND shortage”, “dulaglutide AND shortage”, “semaglutide AND shortage”, “exenatide AND shortage”, and “tirzepatide AND shortage”. Eligible studies needed to report measurable outcomes like prescription counts, specific laboratory findings, or the proportion of a study population achieving a defined outcome related to the shortage. Only English-language clinical research was considered, while other manuscripts were not included. The risk of bias was assessed using the Critical Appraisal Skills Programme checklist. Study characteristics and findings were summarized in tables. Results: Out of 295 identified manuscripts, 85 works were retained for further screening. Consequently, 8 studies met the inclusion criteria, covering 1036 participants with type 2 diabetes and 573 treated for obesity. In addition, two studies reported prescription prevalence, and one examined prescription counts. Key findings included reduced prescription rates and shifts in treatment practices. No studies assessed impacts on cardiovascular, renal outcomes, or mortality. Discussion and Conclusions: Evidence on the health effects of these shortages is limited. Existing studies highlight disruptions in diabetes and obesity care, but broader impacts remain unclear. Preventing future shortages requires coordinated efforts among all stakeholders. Therefore, we advocate for ethical planning, sustainable production, and fair distribution strategies to mitigate long-term consequences. Full article

This study aims to analyze how women’s empowerment in sustainable entrepreneurial leadership transforms social, environmental, and economic challenges into growth opportunities within B Corps-certified companies in Latin America. A total of 9536 companies were identified in the global B Corps registry, of which more than 1000 belonged to the Latin America and Caribbean directory. Particular attention was given to 130 companies located in Chile, with a presence in countries such as Peru, Mexico, Colombia, Brazil, Uruguay, Paraguay, and Argentina. The methodology adopted a post-positivist approach with a hermeneutic analysis rooted in organizational studies, using the Straussian grounded theory method. Testimonies from 16 female entrepreneurs were explored, identified through the B Corps directory and the main social media networks of the B system in Latin America. This approach enabled a deeper understanding of the human complexity surrounding sustainability, equity, and gender equality. Findings show that female leadership promotes inclusive and strategic actions that challenge traditional structures and generate positive impacts. Five categories emerged: female entrepreneurial leadership; gender equality stakeholders; social contribution; women’s economic development; and sustainable decision-making. These converge in the central category of female empowerment in sustainable entrepreneurial leadership. In conclusion, the emerging theory expands the understanding of women-led leadership in Latin America, revealing socially responsible business models that promote sustainability, inclusion, and challenge dominant power structures in the business world. Full article

Due to the rapid development of China’s economy, the current situation of fishing villages in the southeastern coastal areas is spatial disorder caused by changes in population composition and industrial transformation. This study analyses the differences between the clan structure and the multi-stakeholder engagement model in traditional fishing villages. The main aim is to illustrate contemporary issues that fishing villages’ spaces need to deal with in governance and decision making. With the development of information technology, social media has become an important platform through which stakeholders can communicate and make decisions. The aims of this paper were as follows: (1) Identify the stakeholders involved in the governance of fishing villages; (2) explore how stakeholders participate in the planning and governance of fishing villages through social media; (3) examine the mechanisms of social media and its impact on the spatial planning of fishing villages. Through qualitative research methods such as field surveys and in-depth interviews, the following results were obtained: (1) Social media subverts the traditional fishing village governance model, and the scope of the governance subject is expanded; (2) spatial changes in fishing villages are affected by the joint influence of people, the environment, and the economy, and a social network acts as an intermediary to compensate for the deficiencies that existed in previous fishing village governance processes. Full article

Healthcare institutions are under increasing pressure to deliver high-quality, patient-centered care while reducing their environmental footprint. Integrating quality and environmental management systems (ISO 9001 and ISO 14001) into a unified integrated management system (IMS) offers a potential pathway to meet these dual imperatives. This study investigates the effects of IMS implementation in three European hospitals through a comparative qualitative analysis of institutional reports, audit documentation, and performance indicators. The methodology combines a literature-informed conceptual framework with a multi-case analysis guided by four domains: environmental impact, care quality, process efficiency, and stakeholder engagement. The data were collected from institutional documentation over a six-year period (three years before and after IMS implementation), covering key indicators such as energy and water consumption, medical waste recycling, audit compliance, and patient satisfaction. The findings show that IMS adoption was associated with a 20–28% improvement in resource efficiency, increased recycling rates, and consistent gains in compliance and satisfaction metrics. These results were supported by strategic leadership, cross-functional training, and digital monitoring tools. The study concludes that IMS enhances institutional performance and sustainability while aligning healthcare operations with broader governance and policy goals. Further research is recommended to explore the long-term impacts and generalize the findings across healthcare systems. Full article

In response to the global goal of carbon neutrality, the tourism industry faces mounting pressure to reduce emissions. Characteristic towns that rely on traditional, high-emission models urgently require low-carbon tourism transformation strategies to meet environmental targets while preserving cultural heritage and economic vitality. This study investigates the low-carbon transition pathways of tourism in characteristic towns, using the three-dimensional impact mechanism of tourists, residents, and enterprises as a conceptual entry point. Drawing on empirical research conducted in Zhouzhuang and Tongli—two ancient towns in Suzhou—the study identifies key drivers and barriers to the development of low-carbon tourism. Results indicate that the overall low-carbon transformation score for Suzhou’s characteristic towns is 63.3, suggesting a moderate level of progress. Specifically, Zhouzhuang scored 66.9, while Tongli lagged behind at 57.6, highlighting notable disparities in transition efforts. The study applies multi-agent game theory and system dynamics to analyze the interactive mechanisms among tourists, residents, and enterprises in the low-carbon transition. Our findings reveal that tourists’ low-carbon consumption behaviors, residents’ environmental awareness, and enterprises’ green investments significantly influence the transition process. Further analysis using a chain mediation model shows that policy support positively affects low-carbon outcomes by promoting enterprise investment and influencing resident behavior. The study’s innovation lies in its development of an integrated analytical framework that captures the dynamic interplay among multiple stakeholders, offering a comprehensive perspective on low-carbon tourism transformation in characteristic towns. This study contributes to the sustainable tourism literature and provides valuable insights for policymakers and practitioners working toward carbon neutrality in tourism destinations. Full article

The rapid evolution of information technology has positioned digital intelligence as a transformative force across socio-economic domains, necessitating rigorous scholarly examination of its applications and implications. This paper systematically explores the digital intelligence empowerment in Building Lifecycle Management (BLM) under the framework of Construction 4.0. Employing a mixed-methods approach, the research combines a systematic literature review with bibliometric visualization analysis using CiteSpace to map the intellectual landscape, identify key technological drivers (for example, Building Information Modeling, Internet of Things, artificial intelligence, and blockchain), and elucidate integration mechanisms across planning, design, construction, and operational phases. A comparative case study of BLM adoption further demonstrates the transformative impacts of digital intelligence on project efficiency, sustainability, and safety. The research highlights the role of digital intelligence in addressing industry challenges, including resource waste (global construction generates 30% of total waste), safety risks, and stagnant productivity, while fostering innovation and sustainable development. This study advances a holistic model for digital transformation in BLM, offering actionable insights for stakeholders to bridge the academia–industry divide and prioritize strategic investments in interoperable systems, workforce upskilling, and governance frameworks. Full article

The emphasis on collaborative governance and effective leadership to bring any social change is gaining prominence among researchers. This study investigates how leadership and collaborative governance can drive social change in waste management in Campania, using a qualitative, multi-site case study approach. Interviews of relevant politicians, public managers, citizens, waste management organizations and academics were conducted (2023–2024). This research uses the lens of multiple theoretical frameworks such as collaborative governance, network agency, public value framework and transformational leadership to explore different dynamics of the research such as stakeholder engagement, public value creation and leadership effectiveness in waste management. Moreover, several obstacles in the way of achieving social change in Campania concerning waste management and environmental sustainability are identified. The findings of this study added to the theoretical understanding of collaborative governance and social change through the demonstration of how transformational leadership, stakeholder participation and trust-based relationships drive good waste management while identifying structural limitations such as corruption and organized crime that hindered governance. Practically, it highlights five interconnected themes from interviews of leadership that civic leaders and managers must establish to promote positive social change: Difficulties in leadership effectiveness, civic potential unused, media mobilization, hope for a miracle and stakeholder engagement diversification. The public value framework is used to analyze the potential role of leadership in bringing change in society. The research findings are replicable and can be applied to a similar set of circumstances. This study advances existing research by addressing the gap in understanding how collaborative governance and transformational leadership can be integrated to tackle waste management and environmental sustainability challenges. The findings can be applied to other regions facing similar governance challenges, making it relevant for global sustainability efforts. Italy’s government has green-lighted projects to make these activities more visible while downplaying their negative impacts on the environment and public health. Full article

Non-fungible tokens (NFTs) are an emerging application of blockchain technology, with the potential to transform various industries, including tourism. Despite conceptual discussions that have highlighted opportunities and challenges associated with using NFTs—such as in digital souvenirs, ticketing systems, loyalty programmes, and conservation initiatives—there is a critical gap in the literature consisting of the lack of a structured methodological framework to empirically evaluate the impact of real-world NFT implementations. This study addresses this gap by proposing a conceptual model and methodological framework designed to assess NFT projects in the tourism sector. The framework integrates diverse data collection methods, advanced analytical techniques (including econometric analysis, natural language processing, and machine learning), and a technological workbench for tracking key performance indicators (KPIs). To demonstrate its applicability, the framework is applied to the Dalmatia NFT project, an exploratory application in cultural tourism. The considered example highlights the potential of NFTs to enhance tourism experiences while addressing challenges such as scalability, sustainability, and user engagement. This study concludes with insights into the framework’s practical implications for stakeholders and outlines future research directions for empirical validation. By bridging the gap between theory and practice, this study aims to provide a robust foundation for effectively integrating NFTs into the tourism industry. Full article

Microplastics are found in Earth’s atmosphere, lithosphere, hydrosphere, pedosphere, and ecosphere. While there is a growing interest and need to solve this grand challenge in both the academic and policy realms, few have engaged with academics, policymakers, and community partners to co-identify the problem, co-design research, and co-produce knowledge in tackling this issue. Using a convergence research framework, we investigated the perception of microplastic pollution among different end users, delivered educational materials to K-12 teachers and practitioners, and identified key sampling points for assessing environmental microplastic concentrations in the Columbia River Basin, United States. Three community partner workshops identified regional issues and concerns associated with microplastic pollution and explored potential policy intervention strategies. The stakeholder survey, co-designed with community partners, identified varying perceptions around microplastic pollution across educators, government employees, non-profit employees, and industry practitioners. Pre- and post-test results of teacher workshops show increases in participants’ knowledge after taking a four-week summer class with the knowledge being translated to their students. Community partners also helped develop a unique passive sampling plan for atmospheric deposition of microplastics using synoptic moss samples and provided freshwater samples for microplastic quantification across the basin. Our study drew three major lessons for successfully conducting convergence environmental research—(1) communication and trust building, supported by the use of key-informants to expand networks; (2) co-creation through collaboration, where partners and students shaped research and education to enhance impact; and (3) change-making, as project insights were translated into policy discussions, community outreach, and classrooms. Full article

In this research brief, we synthesize research on integrated STEAM teaching and learning from our multi-state team, comprised of scholars from elementary mathematics and science education. This work focuses on student perceptions of STEAM experiences to inform practitioners, researchers, and stakeholders in best practices. This synthesis brings forth the following contributions to STEAM education learned from elementary students’ perspectives of their STEAM learning experiences to offer new ideas about best practices in STEAM: (1) students have various access points to STEAM and connect with the personal expression and meaning-making related to the “arts” embedded in the experience; (2) empathy can be an important driver of deep engagement with their learning experiences towards a transformative outcome; and (3) STEAM learning experiences can be a space for implementing student-centered instructional practices guided by reform efforts in science and mathematics education. Next steps will be discussed to complement the burgeoning STEAM education literature base with a continued focus on all students’ perspectives about their learning experiences. We recommend longitudinal studies on the impact of STEAM; these are now possible as STEAM initiatives become more systematically rooted in schools and communities. Full article

As the largest carbon emitter globally, China has formally adopted dual-carbon targets of achieving a carbon peak by 2030 and carbon neutrality by 2060. Urban renewal, as an essential approach to promoting sustainable urban development, plays a critical role in realizing dual-carbon targets. However, carbon emission reduction in urban renewal involves multiple stakeholders with divergent interests, significantly hindering the effective achievement of emission reduction goals. In this context, this paper innovatively selects the government, developers, and construction enterprises as game subjects and constructs an evolutionary game model of the three parties’ participation in carbon emission reduction from the perspective of carbon trading. Through simulation analysis, it explores the impacts of government subsidies, penalty mechanisms, additional benefits, and carbon trading on stakeholder decision-making. The findings indicate the following: (1) The emission reduction process in urban renewal follows an evolutionary pattern of the initial, growth, and mature stages. (2) Sensitivity analysis demonstrates that government subsidies and penalty mechanisms play important roles. (3) Additional benefits serve as intrinsic motivation for developers and construction enterprises to reduce emissions, while a well-developed carbon trading market provides additional incentives and benefit pathways for stakeholders. By integrating urban renewal with carbon trading for the first time, this study aims to enhance stakeholders’ engagement in emission reduction and provide practical reference suggestions, thereby contributing to sustainable urban development. Full article