Search Results (348)

Corporate ESG (Environmental, Social, and Governance) reporting is increasingly envisioned as evidence of accountability in the energy transition, yet persistent gaps remain between commitments and practices. This study applied the Global Reporting Initiative (GRI) framework—specifically indicators 302 (Energy) and 305 (Emissions)—to evaluate the credibility, scope, and strategic depth of disclosures by 20 Wisconsin (WI) firms in the energy, manufacturing, food, and service sectors. Guided by accountability and legitimacy theory, a comparative content analysis was conducted, complemented by Spearman correlation to examine associations between firm size and disclosure quality. Results show that while firms consistently report basic metrics such as total energy consumption and Scope 1 emissions, disclosures on Scope 3 emissions, renewable sourcing, and energy-efficiency achievements remain partial and selectively framed. Third-party assurance is inconsistently applied, and methodological transparency—such as external audit and coding protocols—is limited, weakening credibility. A statistically significant negative correlation was observed between annual revenue and disclosure quality, indicating that greater financial capacity does not necessarily translate into greater transparency. These findings highlight methodological and governance shortcomings, including reliance on generic ESG frameworks rather than climate-focused standards such as Task Force on Climate-related Financial Disclosures (TCFD). Integrated reporting approaches are recommended to improve comparability, credibility, and alignment with Wisconsin’s Clean Energy Transition Plan. Full article

Ecuador is experiencing an unprecedented escalation of violence, organized crime and public insecurity, prompting the Ministry of Education to introduce a curricular reform through Ministerial Agreement MINEDUC-MINEDUC-2024-00060-A. This reform incorporates five new subjects—Civic Education, Ethics and Integrity, Education for Sustainable Development, Socioemotional Education, Financial Education, and Education for Road Safety and Sustainable Mobility—into the national curriculum, with the explicit aim of fostering civic responsibility, ethical behavior and social cohesion. This study examines the societal and political context of the reform and analyzes its representation in the Ecuadorian press during 2024 using qualitative content analysis of publicly accessible national news articles, including reports, chronicles, interviews and press releases. The analysis focuses on the framing of the reform’s messages, the information provided and the actors featured in the coverage. Findings reveal that media narratives strongly reflect governmental discourse, portraying Civic, Ethic and Integrity Education as a moral vitamin to counteract the erosion of values and as a strategy to reinforce national identity through civic rituals. The study concludes that the reform exemplifies the integration of educational policy with sociopolitical objectives, positioning schools as central actors in long-term efforts to address societal violence and promote ethical citizenship. Full article

A novel methodology for hybrid energy management in aquaculture is introduced, aimed at enhancing self-sufficiency and optimizing grid-related cash flows. Wind and solar energy generation are modeled using calibrated turbine performance curves and PVGIS data, respectively, with a photovoltaic capacity of 120 kWp. The system also incorporates a 250 kW small hydroelectric plant and a wood drying kiln that utilizes surplus wind energy. This study conducts a comparative analysis between HY4RES, a research-oriented simulation model, and HOMER Pro, a commercially available optimization tool, across multiple hybrid energy scenarios at two aquaculture sites. For grid-connected configurations at the Primary site (base case, Scenarios 1, 2, and 6), both models demonstrate strong concordance in terms of energy balance and overall performance. In Scenario 1, a peak power demand exceeding 1000 kW is observed in both models, attributed to the biomass kiln load. Scenario 2 reveals a 3.1% improvement in self-sufficiency with the integration of photovoltaic generation, as reported by HY4RES. In the off-grid Scenario 3, HY4RES supplies an additional 96,634 kWh of annual load compared to HOMER Pro. However, HOMER Pro indicates a 3.6% higher electricity deficit, primarily due to battery energy storage system (BESS) losses. Scenario 4 yields comparable generation outputs, with HY4RES enabling 6% more wood-drying capacity through the inclusion of photovoltaic energy. Scenario 5, which features a large-scale BESS, highlights a 4.7% unmet demand in HY4RES, whereas HOMER Pro successfully meets the entire load. In Scenario 6, both models exhibit similar load profiles; however, HY4RES reports a self-sufficiency rate that is 1.3% lower than in Scenario 1. At the Secondary site, financial outcomes are closely aligned. For instance, in the base case, HY4RES projects a cash flow of 54,154 EUR, while HOMER Pro estimates 55,532 EUR. Scenario 1 presents nearly identical financial results, and Scenario 2 underscores HOMER Pro’s superior BESS modeling capabilities during periods of reduced hydroelectric output. In conclusion, HY4RES demonstrates robust performance across all scenarios. When provided with harmonized input parameters, its simulation results are consistent with those of HOMER Pro, thereby validating its reliability for hybrid energy management in aquaculture applications. Full article

The Republic of Turkey established its first match factory in Sinop in 1929 but had to relocate it even before it was in operation due to severe structural damage caused by ground settlement. In July 1930, through his US-based firm the American–Turkish Investment Corporation (ATIC), the Swedish “Match King” Ivar Kreuger signed a contract with the Republic of Turkey to build and operate a factory in Büyükdere, Istanbul. By 1930, Kreuger had already established a match production monopoly in nearly every country in Europe and that year created a similar financial system for Turkey, gaining control of match production for 25 years. This article explains the events surrounding the establishment of his modern production facility in Turkey, with a particular focus on its engineering aspects. It details the strategically chosen location, the engineering solutions for the factory’s construction, its production lines, and what the country gained and lost from it. In order to determine the establishment and production processes of the facility, the authors examined domestic and foreign archival documents, firsthand news reports from the period, articles and theses, and all other available documents. After the contract was terminated by both parties, the Turkish government and ATIC, in May 1943, the factory continued its production and storage activities until May 1989. At that point, the factory and all its equipment were integrated into another existing facility in the İnegöl district of Bursa province. Almost all the buildings of the Büyükdere Match Factory were demolished, and the land was repurposed for a 450-bed regional hospital in 2012. In short, this article deploys the Büyükdere Match Factory as a case study to examine what Turkey gained and lost from the establishment and production processes of a modern industrial factory, enabled by US–Turkish collaboration, and equipped with the most advanced manufacturing and engineering technologies of the time. Full article

Background: Repeat induced abortion (defined as ≥two lifetime procedures) is becoming more common worldwide, yet its independent influence on women’s psychological health remains contested, particularly in settings where access to modern contraception is restricted. Objectives: This review sought to quantify the burden of depression, anxiety, stress, and generic quality of life (QoL) among women with repeat abortions and to determine how barriers to contraceptive access alter those outcomes. Methods: Following the preregistered PRISMA-2020 protocol, PubMed, Embase and Scopus were searched from inception to 31 June 2025. Results: Eight eligible studies comprising approximately 262,000 participants (individual sample sizes up to 79,609) revealed wide variation in psychological morbidity. Prevalence of clinically significant symptoms ranged from 5.5% to 24.8% for depression, 8.3% to 31.2% for anxiety, and 18.8% to 27% for perceived stress; frequent mental distress affected 12.3% of women in neutral policy environments but rose to 21.9% under highly restrictive abortion legislation. Having three or more abortions, compared with none or one, increased the odds of depressive symptoms by roughly one-third (pooled OR ≈ 1.37, 95% CI 1.13–1.67). Contextual factors exerted comparable or stronger effects: abortions sought for socioeconomic reasons elevated depression odds by 34%, unwanted disclosure of the abortion episode increased depressive scores by 0.62 standard deviations, and low partner support raised them by 0.67 SD. At the structural level, every standard deviation improvement in a state’s reproductive rights index reduced frequent mental distress odds by 5%, whereas enactment of a near-total legal ban produced an absolute increase of 6.8 percentage points. QoL outcomes were less frequently reported; where measured, denied or heavily delayed abortions were associated with a 0.41-unit decrement on a seven-point life satisfaction scale. Conclusions: Psychological morbidity after abortion clusters where legal hostility, financial hardship, or interpersonal coercion constrain contraceptive autonomy while, in comparison, the mere number of procedures is a weaker predictor. Interventions that integrate stigma-free mental health support with confidential, affordable, and rights-based contraception are essential to protect well-being in women who experience repeat abortions. Full article

Background: Caesarean section (CS) is a critical intervention, yet stark inequities in access persist across low- and middle-income countries (LMICs). Over the last decade, governments have introduced policies to eliminate or subsidize user fees; however, the collective impact of these initiatives on utilization, equity, and financial protection has not been fully synthesized. Methods: We conducted a systematic review in line with PRISMA 2020 guidelines. Searches were conducted in PubMed, Dimensions, Google Scholar, Scopus, Web of Science, and government portals for studies published between 1 January 2009 and 30 May 2025. Eligible studies evaluated government-initiated financing reforms, including full user-fee exemptions, partial subsidies, vouchers, insurance schemes, and provider-payment restructuring. Two reviewers independently applied the PICOS criteria, extracted data using a 15-item template, and assessed the study quality. Given heterogeneity, results were synthesized narratively. Results: Thirty-seven studies from 28 LMICs were included. Most (70%) evaluated fee exemptions. Mixed-methods and cross-sectional designs predominated, while only six studies employed interrupted time series designs. Twenty-two evaluations (59%) reported increased CS uptake, ranging from a 1.4-fold rise in Senegal to a threefold increase in Kano State, Nigeria. Similar surges were also observed in non-African contexts such as Iran and Georgia, where reforms included incentives for vaginal delivery or punitive tariffs to curb overuse. Fourteen of 26 fee-exemption studies documented pro-rich or pro-urban drift, while catastrophic expenditure persisted for 12–43% of households, despite the implementation of “free” policies. Median out-of-pocket costs ranged from USD 14 in Burkina Faso to nearly USD 300 in Dakar’s slums. Only one study linked reforms to a reduction in neonatal mortality (a 30% decrease in Mali/Benin), while none demonstrated an impact on maternal mortality. Qualitative evidence highlighted hidden costs, delayed reimbursements, and weak accountability. At the same time, China and Bangladesh demonstrated how demographic reforms or voucher schemes could inadvertently lead to CS overuse or expose gaps in service readiness. Conclusions: Government-led financing reforms consistently increased CS volumes but fell short of ensuring equity, financial protection, or sustained quality. Effective initiatives combined fee removal with investments in surgical capacity, timely reimbursement, and transparent accountability. Future CS policies must integrate real-time monitoring of equity and quality and adopt robust quasi-experimental designs to enable mid-course correction. Full article

This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation framework, the analysis combines random effects with Driscoll–Kraay standard errors and System GMM estimations to assess the role of financial and non-financial disclosures. Materiality and stakeholder engagement were scored through content analysis of corporate reports, while ESG performance data were obtained from Refinitiv Eikon. The results show that financial fundamentals remain the most robust determinants of firm value, consistent with Ohlson’s model. Among qualitative disclosures, materiality demonstrates a strong and statistically significant positive association with market value in the random effects specification, while stakeholder engagement and ESG scores do not attain statistical significance. In the dynamic panel model, lagged market value is highly significant, confirming the persistence of valuation, while the effect of materiality and stakeholder engagement diminishes. Interaction models further indicate that materiality strengthens the relevance of earnings but reduces the role of book value, underscoring its selective contribution. Overall, the findings provide partial support for the claim that Integrated Reporting enhances the value relevance of accounting information. It suggests that the usefulness of IR depends less on adoption per se and more on the quality and substance of disclosures, particularly the integration of financial material ESG issues into corporate reporting. This highlights IR’s potential to improve transparency, accountability, and investor decision making, thereby contributing to more effective capital market outcomes. Full article

Background: The Pharm2Home Initiative’s Community Health Arm adopts a health-equitable approach to chronic disease education and medication therapy management (MTM). We serve senior residents of Solano County, California, who live in affordable housing and have limited financial resources. Aim: This evaluation assesses the uptake of chronic disease management recommendations provided by clinical pharmacists during MTM sessions at community events. Methods: The program engaged clinical pharmacists to provide tailored education and healthcare interventions in senior housing facilities. The goal was to empower seniors to manage their health effectively. The sessions covered various topics, including expired or duplicated medications, incorrect medication use, consultations on medication management, immunizations, and lifestyle adjustments. Results: Over an 18-month period, from January 2022 to August 2023, the program involved 65 participants across ten community health events. These events provided approximately 65 h of direct intervention. Many participants reported significant improvements in understanding their treatment plans and navigating their health needs more confidently. Feedback from 60 seniors after the sessions indicated that 88% felt much better informed about their medications, and 75% expressed that their concerns were addressed extremely well. Conclusions: These outcomes demonstrate the importance of clinical pharmacist-led interventions in improving seniors’ medication use and chronic disease management. The initiative’s approach advocates for integrating clinical pharmacists into community health settings, suggesting a scalable model for enhancing person-centered care. However, further studies are necessary to assess the long-term impacts of these interventions and explore their effectiveness across diverse age groups and more complex conditions. Full article

The sustainable development of society requires the incorporation of environmental, social, and governance (ESG) principles. While ESG assessments are widely used in corporate settings, their application in healthcare settings, such as hospitals, remains underexplored. This study aimed to develop a comprehensive evaluation framework integrating ESG and digital transformation (DX) with traditional hospital efficiency and effectiveness assessments. Using open data, financial reports, and hospital website scraping, we applied a slack-based model (SBM) of data envelopment analysis (DEA) and super-efficiency SBM-DEA to calculate sustainability scores across four dimensions: overall sustainability, efficiency, effectiveness, and ESG/DX performance. Results showed that all three components—efficiency, effectiveness, and ESG/DX—were positively associated with overall sustainability. However, ESG/DX performance negatively impacted profitability in smaller hospitals, and improved effectiveness in rehabilitation hospitals was linked to higher operational costs. These findings suggest that while ESG and DX contribute to long-term sustainability, their short-term financial burden may challenge certain hospital types. The proposed index provides valuable insights for hospital management and policy development, aiming to advance ESG and DX initiatives in healthcare. Full article

This study examines whether audit quality enhances the value relevance of earnings and book value of equity in explaining market prices of common shares in Thailand’s emerging market. Using data from 401 non-financial firms listed on the Stock Exchange of Thailand between 2021 and 2023, we analyze 1203 firm-year observations collected from Bloomberg and company annual reports. Multiple regression results show that earnings per share (EPS), book value per share (BVPS), and audit quality measures are significantly associated with share prices. Audit quality is proxied by audit firm size, audit fees, and financial statement irregularities (Beneish M-score). Big 4 auditors increase the relevance of book value, while higher audit fees strengthen the earnings–price relationship. Conversely, firms with higher M-scores, signaling potential earnings manipulation, display weakened associations between accounting metrics and share value. These findings highlight audit quality’s role in reducing information asymmetry, reinforcing investor trust, and supporting market efficiency in a post-crisis environment. By integrating audit quality into the Ohlson valuation framework, this study contributes to the literature on audit assurance and capital market behavior in emerging economies, offering insights for investors, regulators, and managers regarding the credibility of financial reporting. Full article

Background: University students are particularly vulnerable to psychological distress due to the transitional nature of this life phase and increasing academic, social, and financial pressures. Accumulating evidence indicates that lifestyle behaviors—especially nutrition and physical activity—play a critical role in shaping mental health, cognitive functioning, and overall well-being in this population. Methods: The objective of this scoping review was to systematically map the literature on the combined impacts of diet and physical activity on psychological well-being among university students. Following PRISMA-ScR guidelines, an initial search of three major databases (PubMed, Sciencedirect, and Wiley) yielded 718 articles. After a multi-stage screening process, 39 articles of various designs (including cross-sectional, interventional, and review studies) focusing on non-clinical student populations were included. The studies were then thematically analyzed. Results: While most research explored isolated behaviors, a smaller set of integrated studies revealed synergistic effects, reporting enhanced outcomes in mental health and quality of life. Notably, several articles proposed practical strategies—such as app-based tools, structured wellness initiatives, and interdisciplinary educational programs—as effective means to support healthier habits. Conclusions: The evidence strongly suggests that universities should prioritize holistic, multi-component wellness strategies over siloed, single-behavior initiatives. Developing integrated programs that combine nutritional education and physical activity support represents a practical and effective approach to enhance student well-being. Full article

This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of previous studies, along with documentary and content analysis. The results show that external auditors benefit from using drones when inspections are integrated with AI and big data technology. Moreover, this integration can reduce costs for audit firms and shorten the duration of audit engagements, resulting in more efficient and effective auditing. Seven clusters were identified, with ‘big data’ being the highest-frequency term. This study does not consider potential cybersecurity threats that could impact data integrity and decrease financial transparency. Furthermore, environmental issues in Saudi Arabia, such as sandstorms, could compromise the effectiveness of drone-based auditing. However, this study contributes to the ESG literature by demonstrating how integrated audit technology transforms traditional sustainability reporting into continuous, AI-enhanced verification processes. These processes improve financial report quality while supporting Saudi Arabia’s Green Initiative and its goal of achieving net-zero carbon emissions by 2060. The adoption of AI and big data technologies in auditing represents a shift toward more automated and intelligent audit practices. These changes provide practical insights for government authorities, such as the Saudi Capital Market Authority (CMA), and may result in higher-quality financial reports and increased investor confidence. Full article

The fisheries industry faces increasing sustainability challenges from environmental, economic, and social perspectives, which directly affect fishing vessels as its primary infrastructure. This study conducted a systematic literature review following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) 2020 guidelines to evaluate technological innovations that improve the sustainability of fishing vessels. Comprehensive searches were performed in Scopus, Web of Science, ScienceDirect, and IEEE Xplore, covering the period 2020–2024. The searches identified 756 articles, of which 105 met the predefined eligibility criteria after screening titles, abstracts, and full texts. Each innovation was categorised and analysed based on its functional vessel domain, contribution to environmental, economic, and social sustainability, maturity level using the Technology Readiness Levels (TRLs) framework, and relevance to Circular Economy (CE) principles. The results indicate that most innovations focus on environmental sustainability, particularly on emission reduction and energy efficiency. Social sustainability remains under-addressed, especially in terms of labour conditions and gender equality. CE principles are present in some initiatives but are not yet fully integrated into vessel design or operation. Most innovations are at medium TRL stages, with adoption limited by financial, infrastructural, and institutional barriers, especially in small-scale fisheries. Future research should address these gaps by enhancing CE integration and promoting a more balanced attention across all three sustainability dimensions. Full article

Serbian SMEs face mounting pressure to stay competitive, agile, and aligned with sustainability goals amid rapid digital change. This mixed-method study—12 qualitative case studies and a survey of 200 firms—examines how AI adoption supports flexible and adaptive strategic transformation. We examine how organizational context and AI readiness translate into the strategic application of AI and, in turn, sustainable development and strategic performance outcomes among Serbian SMEs. Through the AI-Driven Strategic Transformation Framework (AISTF-SME), three adoption types were identified —Traditionalists, Experimenters, and Strategic Adopters—distinguished by digital maturity, strategic integration, and sustainability orientation. While AI is primarily deployed for operational efficiency, firms with higher AI maturity and tighter strategic alignment report stronger gains in agility, innovation, and customer experience; sustainability-oriented use cases remain limited. Key barriers include shortages of technical talent, financial constraints, and insufficient institutional support. We recommend a multi-stakeholder policy approach emphasizing sector-specific AI readiness programs, better access to funding, and stronger university–industry collaboration. The findings enrich digital transformation and sustainability research and offer practical guidance for accelerating AI adoption in transitional economies. Full article

Background: Human immunodeficiency virus and hypertension increasingly co-occur in South Africa. Despite publicly funded care, patients with multimorbidity face high out-of-pocket costs, yet limited evidence exists from the patient perspective. Purpose: To quantify the economic burden of comorbid HIV and hypertension, assess predictors of monthly out-of-pocket costs, and explore coping mechanisms. Methods: We conducted a cross-sectional analysis using patient-level data from the Mobile Phone Text Messages to Improve Hypertension Medication Adherence in Adults with HIV (MOPHADHIV trial) [Trial number: PACTR201811878799717], a randomized controlled trial evaluating short messages services adherence support for hypertension care in people with HIV. We calculated the monthly direct non-medical, indirect, and coping costs from a patient perspective, valuing indirect costs using both actual income and minimum wage assumptions. Generalized linear models with a gamma distribution and log link were used to identify cost determinants. Catastrophic expenditure thresholds (10–40% of monthly income) were assessed. Results: Among 683 participants, mean monthly total costs were ZAR 105.81 (USD 5.72) using actual income and ZAR 182.3 (USD 9.9) when valuing indirect costs by minimum wage. These time-related productivity losses constituted the largest share of overall expenses. Regression models revealed a strong income gradient: participants in the richest quintile incurred ZAR 131.9 (95% CI: 63.6–200.1) more per month than the poorest. However, this gradient diminished or reversed under standardized wage assumptions, suggesting a heavier proportional burden on middle-income groups. Other socio-demographic factors (gender, employment, education) not significantly associated with total costs, likely reflecting the broad reach of South Africa’s primary health system. Nearly half of the participants also reported resorting to coping mechanisms such as borrowing or asset sales. Conclusions: Comorbid HIV and hypertension impose substantial patient costs, predominantly indirect. Income disparities drive variation, raising equity concerns. Strengthening integrated human immunodeficiency virus—non-communicable diseases care and targeting financial support are key to advancing South Africa’s Universal Health Coverage reforms. Full article