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22 pages, 496 KiB  
Article
The Development and Piloting of a Quality of Life Assessment Tool for Dogs
by Karen E. Griffin and Claudia M. Vinke
Pets 2025, 2(3), 28; https://doi.org/10.3390/pets2030028 - 9 Aug 2025
Viewed by 466
Abstract
Assessing dogs’ quality of life (QoL) pre- and post-adoption is crucial for shelters and rehoming organisations making decisions with far reaching and dire consequences for both dogs and humans. Making these assessments objectively and in a standardized way is important. As a first [...] Read more.
Assessing dogs’ quality of life (QoL) pre- and post-adoption is crucial for shelters and rehoming organisations making decisions with far reaching and dire consequences for both dogs and humans. Making these assessments objectively and in a standardized way is important. As a first step to accomplish these two imperative goals, an assessment tool was developed based on the Framework of Dogs’ Needs, a robust model of needs at a species, breed/breed type, and individual levels based on scientific literature and expert opinion. It qualifies dogs’ QoL as a function of how well their needs are met. Because this tool will be used in real world situations, ensuring it is feasible and comprehensible by a non-scientific audience is key. Therefore, the three-step assessment tool was piloted with a dog owner sample (n = 14): a participant-completed questionnaire, an investigator given questionnaire with video chat observations (of the dog and their home environment), and participant recorded videos (of the dog displaying specific behaviours and scenarios). Participants then completed a feedback gathering survey on the entire process. Issues and aspects to change were also noted throughout by the principal investigator. Most issues pertained to the participant recorded videos, particularly regarding recording feasibility. Most participants said the collective time and effort involved in the assessment procedure would not discourage them from participating. Necessary changes were made to the tool based on all feedback and issues noted. It is now ready for usage in a larger project to assess dogs’ QoL throughout the sheltering and rehoming process. Full article
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16 pages, 3913 KiB  
Article
Biosecurity Versus African Swine Fever—Making, Acceptance, and Results of a German Online Assessment Tool
by Nicolai Denzin, Nora Wieneke, Maria Gellermann, Carola Sauter-Louis and Barbara Grabkowsky
Pathogens 2025, 14(6), 524; https://doi.org/10.3390/pathogens14060524 - 23 May 2025
Viewed by 709
Abstract
African swine fever (ASF), a viral hemorrhagic disease with exceptionally high lethality in domestic pigs and Eurasian wild boar, reached Germany in 2020, with the confirmation of the first case in a wild boar next to the border to Poland. Since then, 6621 [...] Read more.
African swine fever (ASF), a viral hemorrhagic disease with exceptionally high lethality in domestic pigs and Eurasian wild boar, reached Germany in 2020, with the confirmation of the first case in a wild boar next to the border to Poland. Since then, 6621 cases in wild boar but only 19 outbreaks in domestic pigs were confirmed. Biosecurity is crucial in preventing the infection of domestic pig holdings. Already in 2019, an online assessment tool, the so-called “ASP-Risikoampel” (ASF risk traffic light), was launched. It enables farms to identify ASF-specific weaknesses and take targeted measures to minimize risks/optimize the biosecurity standard anonymously and free of charge. The development of the tool incorporating expert opinion elicitation in a Delphi process is detailed and the results of 2290 self-assessments of farms between 2019 and 2023 are evaluated. The proportion of tool utilization relative to the average number of holdings in Germany in this time span was 11.9% with marked differences between the federal states. Most of the farms achieved biosecurity scores above 66.7%, qualifying for a “green traffic light”. The results were significantly different among the federal states. The best performing states were those with the largest mean farm size. The latter was significantly correlated with performance on the farm level. Full article
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24 pages, 312 KiB  
Article
Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange
by Yiannis Yiannoulis, Dimitrios Vortelinos and Ioannis Passas
Account. Audit. 2025, 1(1), 3; https://doi.org/10.3390/accountaudit1010003 - 24 Mar 2025
Cited by 2 | Viewed by 2410
Abstract
This study examines the feasibility of using financial ratios and non-financial variables to predict audit opinions (qualified or unqualified) for firms listed on the Athens Exchange (ATHEX) from 2018 to 2022. Using 450 firm-year observations from 90 non-financial firms, we applied a logit [...] Read more.
This study examines the feasibility of using financial ratios and non-financial variables to predict audit opinions (qualified or unqualified) for firms listed on the Athens Exchange (ATHEX) from 2018 to 2022. Using 450 firm-year observations from 90 non-financial firms, we applied a logit regression model to analyze the relationship between 11 financial ratios and non-financial factors, such as auditor quality, auditor turnover, and corporate performance. While the results indicate that auditor characteristics, particularly auditor quality, have significant explanatory power, the predictive strength of financial ratios varies, suggesting that audit opinions in Greece may be influenced by broader governance and institutional factors rather than financial indicators alone. The study provides empirical insights that contribute to the development of predictive models for audit opinion assessment. These findings are particularly relevant in emerging economies like Greece, where audit risk and firm failures are heightened due to economic and regulatory challenges. By identifying key determinants of audit opinions, the study enhances understanding of audit risk assessment and its alignment with International Standards on Auditing (ISA 520). However, its findings are limited by the sample size and Greece’s unique regulatory environment. Future research should explore the integration of additional governance and institutional variables and assess the model’s applicability in larger and more developed markets. Full article
36 pages, 1237 KiB  
Review
Describing the Core Attributes and Impact of Comprehensive Cancer Centers Internationally: A Chronological Scoping Review
by Carla Thamm, Elise Button, Jolyn Johal, Reegan Knowles, Catherine Paterson, Michael T. Halpern, Andreas Charalambous, Alexandre Chan, Sanchia Aranda, Carolyn Taylor and Raymond J. Chan
Cancers 2025, 17(6), 1023; https://doi.org/10.3390/cancers17061023 - 18 Mar 2025
Cited by 1 | Viewed by 1194
Abstract
Background/Objectives: Comprehensive cancer centers (CCCs) remain at the forefront of cancer control efforts. Limited clarity and variation exist around the models, scope, characteristics, and impacts of CCCs around the globe. This scoping review systematically searched and synthesized the international literature, describing core [...] Read more.
Background/Objectives: Comprehensive cancer centers (CCCs) remain at the forefront of cancer control efforts. Limited clarity and variation exist around the models, scope, characteristics, and impacts of CCCs around the globe. This scoping review systematically searched and synthesized the international literature, describing core attributes and anticipated and realized impacts of CCCs, detailing changes over time. Methods: Searches for English language sources were conducted across PubMed, Cochrane CENTRAL, Epistemonikos, and the gray literature from January 2002 to April 2024. Data were extracted and appraised by two authors. Results were narratively synthesized. Results: Of 3895 database records and 843 gray literature sources screened, 81 sources were included. Papers were predominantly opinion-based, from the USA and Europe, and published between 2011 and 2020. Internationally, the interconnected attributes of CCCs included (1) clinical service provision; (2) research, data, and innovation; (3) education and clinical support; (4) networks and leadership; (5) health equity and inclusiveness; and (6) accountability and governance. Largely anticipated impacts were synergistic and included delivery of optimal, person-centered, complex care; development of a highly qualified cancer workforce; greater research activity and funding; effective, strategic alliances; and reduction in cancer-related inequalities. Limited evidence was found demonstrating measurable broad outcomes of CCCs. The early literature highlighted the establishment, development, and accreditation of CCCs. The ongoing literature has reflected the evolution of cancer care, key areas for growth, and limitations of CCCs. Recently, the CCC literature has increased exponentially and focused on the need for CCCs to drive networks and leadership to address health equity and inclusiveness. Conclusions: Results suggest that CCCs are yet to reach their full potential, with future efforts ideally focusing on accountability, effective networking, and health equity at a local, national, and international level. CCCs must generate evidence of impact, and continue to evolve in line with contemporary healthcare, to fulfil their role in cancer control efforts. Full article
(This article belongs to the Section Cancer Therapy)
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20 pages, 481 KiB  
Article
Determinants of Qualified Audit Opinion: Empirical Study of Portuguese Private Sector Hospitals
by Maria de Fátima Simões and Carla Carvalho
J. Risk Financial Manag. 2024, 17(12), 571; https://doi.org/10.3390/jrfm17120571 - 19 Dec 2024
Viewed by 890
Abstract
This study aims to identify the determinants of the auditor’s qualified opinion in 71 Portuguese privately owned hospitals from 2019 to 2021. Seven research hypotheses are defined, related to the characteristics of the audited hospitals (size, performance, and debt), the qualified opinion of [...] Read more.
This study aims to identify the determinants of the auditor’s qualified opinion in 71 Portuguese privately owned hospitals from 2019 to 2021. Seven research hypotheses are defined, related to the characteristics of the audited hospitals (size, performance, and debt), the qualified opinion of the previous year and the auditor’s characteristics (type, gender, and switching). The hypotheses are statistically tested using logistic regression models and data collected from the ORBIS and SABI databases, as well as the hospital’s annual reports. The results evidence that the determinants of the qualified opinion in private sector hospitals are the qualified opinion from the previous year, the hospital’s debt level, and its performance. The first two factors have a positive influence, while performance has a negative influence. In turn, the size of the hospital and the characteristics of the auditor do not seem to influence that opinion. In the private health sector, it seems that the endogenous characteristics of the audited hospital have the most influence on the auditor’s opinion, while other factors, such as the auditor’s characteristics, do not appear to influence qualified opinion. The present study provides important contributions to theory and practice, as the qualified opinion is highly significant for more informed decision making and research related to audit opinion in the healthcare sector is very scarce. Full article
(This article belongs to the Section Business and Entrepreneurship)
15 pages, 3226 KiB  
Opinion
Nurturing Futures: The Role of Veterinary Nurses in Promoting the Healthy Development of Puppies and Kittens
by Tabitha Hookey, Brianne Morrow, Georgiana R. T. Woods, Franck Péron, John Flanagan and Virginie Gaillard
Pets 2024, 1(3), 443-457; https://doi.org/10.3390/pets1030031 - 11 Dec 2024
Cited by 1 | Viewed by 3325
Abstract
The health of adult dogs and cats is affected positively or negatively by their development in utero and throughout postnatal growth. Preventive veterinary care is particularly important when animals are physiologically immature and sensitive to modifiable environmental factors. Veterinary nurses/technicians are often at [...] Read more.
The health of adult dogs and cats is affected positively or negatively by their development in utero and throughout postnatal growth. Preventive veterinary care is particularly important when animals are physiologically immature and sensitive to modifiable environmental factors. Veterinary nurses/technicians are often at the forefront of promoting healthy development, reinforcing the work of veterinarians and using their knowledge, experience, and passion to lead initiatives with breeders and pet guardians. This opinion article considers the role of qualified veterinary nurses/technicians in the care of puppies and kittens throughout their developmental life stages—gestation, the suckling period, growth post-weaning to puberty or neutering, and late growth to adulthood. Much of their influence is through the education of pet carers; they provide trustworthy information relevant to the individual pet and focused on the practicalities of best husbandry practices. These include practical advice on recognizing dystocia, neonatal care, weaning, introduction to the new home, the prevention and management of infectious diseases, socialization with conspecifics and humans, habituation to potential environmental stresses, nutrition, oral hygiene, and grooming. The veterinary nurse’s goal is not only to see young pets develop into healthy, well-adjusted adults but also to see pet guardians developing sustainable human–animal bonds. Full article
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16 pages, 576 KiB  
Guidelines
Management of Ductal Carcinoma In Situ: An Ontario Health (Cancer Care Ontario) Clinical Practice Guideline
by Muriel Brackstone, Lisa Durocher-Allen, Nadia Califaretti, Andrea Eisen, Sarah Knowles, Abeer Salim, Taude Plexman and C. Anne Koch
Curr. Oncol. 2024, 31(12), 7738-7753; https://doi.org/10.3390/curroncol31120569 - 3 Dec 2024
Viewed by 1366
Abstract
(1) Background: To make recommendations on the most effective therapy options for Ductal Carcinoma of the Breast (DCIS) patients; (2) Methods: MEDLINE, EMBASE, Cochrane Library, PROSPERO databases, and main relevant guideline websites were searched. Draft versions of the guideline went through formal internal [...] Read more.
(1) Background: To make recommendations on the most effective therapy options for Ductal Carcinoma of the Breast (DCIS) patients; (2) Methods: MEDLINE, EMBASE, Cochrane Library, PROSPERO databases, and main relevant guideline websites were searched. Draft versions of the guideline went through formal internal and external reviews, with a final approval by the Program in Evidence Based Care and the DCIS Expert Panel. The Grading of Recommendations, Assessment, Development, and Evaluation approach was followed; (3) Results: Based on the current evidence from the systematic review and this guideline authors’ clinical opinions, initial draft recommendations were developed to improve the management of patients with DCIS. After a comprehensive internal and external review process, ten recommendations and 27 qualifying statements were eventually made. This guideline includes recommendations for the primary treatment of DCIS with surgical treatment and/or radiation therapy and the management of DCIS after primary treatment for patients with DCIS, including DCIS with microinvasion (<1 mm through the duct); (4) Conclusions: The current guideline was created after a systematic review and a comprehensive internal and external review process. We believe this guideline provides valuable insights that will be useful in clinical decision making for health providers. Full article
30 pages, 8022 KiB  
Article
Tourism and Career Development in the Face of Seawater Threats: Understanding the Perspectives of Tourism and Hospitality Students from Coastal Areas
by Aleksandra Grobelna and Magdalena Bogalecka
Sustainability 2024, 16(23), 10351; https://doi.org/10.3390/su162310351 - 26 Nov 2024
Viewed by 1456
Abstract
The subject of this paper stems from the potential threat to the development of tourism functions in coastal destinations, which carries significant consequences for the tourism labor market in these areas. This study examines the state and variability of cyanobacterial harmful algal blooms [...] Read more.
The subject of this paper stems from the potential threat to the development of tourism functions in coastal destinations, which carries significant consequences for the tourism labor market in these areas. This study examines the state and variability of cyanobacterial harmful algal blooms (cyanoHABs) and their potential impact on tourism, focusing on the Gdańsk agglomeration as a tourist hub in Northern Poland. Specifically, the research endeavors to explore the attitudes and career inclinations of prospective professionals in the tourism and hospitality (T&H) sector—students enrolled in higher educational institutions within the studied locale—toward the issue of cyanoHABs and its impact on their post-graduation employment aspirations within the T&H industry. The research employs both desk research methods and a structured questionnaire. The key findings reveal that despite the significant presence of cyanoHABs, particularly in July–August, there is also a peak in tourist flows. Thus, it is not definitively established that tourists select destinations based on the quality of water and beaches. Moreover, T&H students exhibit a comprehensive understanding of the cyanoHAB phenomenon and its detrimental effects on the perceived allure of tourist destinations and the employment market. Specifically, students predominantly acknowledged that cyanoHABs could diminish the tourist attractiveness of coastal regions, decrease tourist traffic, and foster negative opinions of the affected destination. Moreover, the findings confirm that, in students’ perceptions, cyanoHABs in seaside regions could detrimentally affect tourism-related businesses. Thus, it is not surprising that T&H students would not consider their future career in tourism within regions of high cyanoHAB risk. This study represents one of the pioneering efforts to examine the connections between cyanoHABs and students’ perceptions of their impact on tourism and career advancement in the T&H industry, which is directly linked with the environmental quality. The novelty of this research lies in its emphasis on students’ perspectives, offering insight into the future qualified workforce in the T&H sector. This approach may shed new light on a better understanding of how cyanoHABs may affect tourism and its labor market, influencing young people’s attitudes toward their future careers in T&H. Full article
(This article belongs to the Special Issue The Impact of Sustainable Tourism on Regional Development)
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11 pages, 228 KiB  
Article
Current Practice and Perspectives on Subcutaneous Immunoglobulin Replacement Therapy in Patients with Primary Antibody Deficiency Among Specialized Nurses in Poland
by Dorota Mizera, Radosław Dziedzic, Anna Drynda, Aleksandra Matyja-Bednarczyk, Agnieszka Padjas, Magdalena Celińska-Löwenhoff, Bogdan Jakieła and Stanisława Bazan-Socha
Nurs. Rep. 2024, 14(4), 3280-3290; https://doi.org/10.3390/nursrep14040238 - 1 Nov 2024
Viewed by 1222
Abstract
Background/Objectives: Inborn errors of immunity (IEI) encompass various congenital disorders, resulting in immunity defects and recurrent infections. Home-based subcutaneous immunoglobulin replacement therapy (scIgRT) is the best treatment option for those with primary antibody deficiency (PAD). However, the lack of standardized procedures in patient [...] Read more.
Background/Objectives: Inborn errors of immunity (IEI) encompass various congenital disorders, resulting in immunity defects and recurrent infections. Home-based subcutaneous immunoglobulin replacement therapy (scIgRT) is the best treatment option for those with primary antibody deficiency (PAD). However, the lack of standardized procedures in patient training remains a challenge. Our study investigates nurses’ practice and perspectives, aiming to identify areas for improvement in at-home scIgRT practice. Methods: We prepared a structured survey regarding scIgRT, including needle choice experience and perception of adverse events, and distributed it among qualified nurses involved in patient training and scIgRT supervising. Results: We included 56 nurses with a median age of 50 years. Among them, 67.9% represented adult care providers, while 32.1% supervised IgRT in children. Most respondents (83.9%) used the classic or assisted with hyaluronidase scIgRT preparations. Single-channel needles were administered most commonly (85.7%). The needle length was mostly chosen solely by a nurse (57.1%) or in cooperation with the patient (23.2%). Next, 9 mm and 12 mm needles were used most often (92.9% and 78.6%, respectively). As expected, the 6 mm needle was more frequently applied for children compared to adults (n = 16, 88.9% vs. n = 11, 28.9%, p < 0.001), while 12 mm was primarily used in adults (n = 35, 92.1% vs. n = 9, 50.0%, p < 0.001). Visual skin fold assessment was the basis for the needle selection (58.9%), followed by the injection site rule (26.8%) or a choice between two available needle types for thinner or thicker patients (25.0%). Results of this survey indicate that, according to nurses’ opinions presented in this survey, the needle length could be associated with local scIgRT adverse events, such as side needle leakage or local burning. Yet, it was likely unrelated to general adverse signs, such as headaches or dizziness. Most respondents (66.1%) indicated that, even if local adverse events occur, patients are reluctant to change scIgRT preparation or needle length. Most participants (69.6%) reported that the optimal administration technique needs to be discussed with the patient before and during scIgRT. Conclusions: This study sheds light on scIgRT practice in Poland, emphasizing deficiency in needle selection technique. Future research should focus on standardized training and advanced needle selection procedures on patient outcomes, investigating the correlation between needle strategies and adverse events, as well as the effectiveness of scIgRT. Full article
(This article belongs to the Special Issue Nursing in the World of Rare Diseases)
19 pages, 440 KiB  
Article
Evaluation of the Training Process of Health and Safety at Work in Industry through Digitalization—Case Study: Position in Organization
by Petru-Iulian Mureșan, Ioan Milosan, Mariela Pavalache-Ilie, Camelia Gabor and Gheorghe Oancea
Appl. Sci. 2024, 14(18), 8502; https://doi.org/10.3390/app14188502 - 20 Sep 2024
Viewed by 1187
Abstract
This study analyses the opinion of 200 employees who participated in the first online training in the field of occupational health and safety systems (OSHs) from Romania, for which an online platform was used, with the records on electronic files with a qualified [...] Read more.
This study analyses the opinion of 200 employees who participated in the first online training in the field of occupational health and safety systems (OSHs) from Romania, for which an online platform was used, with the records on electronic files with a qualified electronic signature. The usefulness of this online training was analyzed based on the voluntary answers of the participants to a questionnaire related to 14 questionnaire items (QIs). In order to correctly interpret the results of the applied test, a statistical processing of the answers was carried out, and the following were calculated (using SPSS 23.0 software): the factor analysis, the Kaiser–Meyer–Olkin (KMO) test, the Bartlett’s test, the extraction method, the Principal Component Analysis (PCA), the Cronbach alpha test and the Kruskal–Wallis H-test. The calculations highlighted two essential strategies: “Availability for online training” (S1) and “Challenges of online training” (S2). The conclusion of this study provides an overview of the importance of online training strategies in OSH activity and can help researchers and practitioners to improve this activity, reducing the rejection of its use among managers and authorities, thus providing a new reference for future research. Full article
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17 pages, 877 KiB  
Article
Use of Dietary Supplements among Polish Children with Inflammatory Bowel Disease: A Two-Center Pilot Study
by Monika Maćków, Agnieszka Kozioł-Kozakowska, Magdalena Szeląg, Tomasz Pytrus, Ewa Raczkowska, Katarzyna Neubauer, Ireneusz Zawiślak, Robert Gajda, Marta Habánová and Andrzej Stawarski
Nutrients 2024, 16(16), 2762; https://doi.org/10.3390/nu16162762 - 19 Aug 2024
Viewed by 1703
Abstract
Inflammatory bowel disease (IBD) includes Crohn’s disease (CD) and ulcerative colitis (UC). These diseases are characterized by inflammation, which may be a consequence of changes in the intestinal microbiota and lead to mineral and vitamin deficiencies. The aims of this study were to [...] Read more.
Inflammatory bowel disease (IBD) includes Crohn’s disease (CD) and ulcerative colitis (UC). These diseases are characterized by inflammation, which may be a consequence of changes in the intestinal microbiota and lead to mineral and vitamin deficiencies. The aims of this study were to determine the level of dietary supplement intake in children with IBD and to determine the influence of factors such as sex, nutritional status, diet, and other comorbidities on supplement intake. The study was conducted from May 2022 to September 2023 and was a prospective study. The group of children with IBD that ultimately qualified for the study numbered 96, and the control group numbered 30. The children who participated in the study were aged 4–18 years. Most parents of children with IBD (81.4%) declared that they use supplementation for their children, while 75% of parents of children without IBD declared giving their children nutritional supplements. Vitamins in both groups were most often given to children as dietary supplements (p = 0.018), including vitamin D. Depending on the diet used, the intake of vitamin B6 (p = 0.018), vitamin E (p = 0.040) and iron (p = 0.006) was significantly different among children with IBD. Statistical significance (p = 0.021) was observed for supplementation use and disease stage among children with IBD. For 80.2% of parents of children with IBD, the main reason for using supplements was a doctor’s recommendation. In the control group, 43.3% of parents indicated that the main reason for using supplements was to correct nutritional deficiencies. Supplementation was common in both groups, but attention should be paid to other current diseases in children with IBD and to nutritional status. In our opinion, educating parents about supplementation is important, especially among parents of children with IBD. Full article
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21 pages, 936 KiB  
Article
Public Evaluations of Misinformation and Motives for Sharing It
by Magda Osman
Journal. Media 2024, 5(2), 766-786; https://doi.org/10.3390/journalmedia5020050 - 17 Jun 2024
Cited by 2 | Viewed by 3324
Abstract
Concerns around the definition of misinformation hamper ways of addressing purported problems associated with it, along with the fact that public understanding of the concept is often ignored. To this end, the present pilot survey study examines three broad issues, as follows: (1) [...] Read more.
Concerns around the definition of misinformation hamper ways of addressing purported problems associated with it, along with the fact that public understanding of the concept is often ignored. To this end, the present pilot survey study examines three broad issues, as follows: (1) contexts where the concept most applies to (i.e., face-to-face interactions, social media, news media, or all three contexts), (2) criteria people use to identify misinformation, and (3) motivations for sharing it. A total of 1897 participants (approximately 300 per country) from six different countries (Chile, Germany, Greece, Mexico, the UK, the USA) were asked questions on all three, along with an option to provide free text responses for two of them. The quantitative and qualitative findings reveal a nuanced understanding of the concept, with the common defining characteristics being claims presented as fact when they are opinion (71%), claims challenged by experts (66%), and claims that are unqualified by evidence (64%). Moreover, of the 28% (n = 538) of participants providing free text responses further qualifying criteria for misinformation, 31% of them mentioned critical details from communication (e.g., concealing relevant details or lacking evidence to support claims), and 41% mentioned additions in communication that reveal distortions (e.g., sensationalist language, exaggerating claims). Rather than being exclusive to social media, misinformation was seen by the full sample (n = 1897) as present in all communication contexts (59%) and is shared for amusement (50%) or inadvertently (56%). Full article
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18 pages, 293 KiB  
Article
ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market
by Ahmed Diab and Aref M. Eissa
Sustainability 2024, 16(1), 124; https://doi.org/10.3390/su16010124 - 22 Dec 2023
Cited by 11 | Viewed by 5399
Abstract
This study examines the effect of environmental, social, and governance (ESG) performance on auditor choice and audit opinion for Egyptian-listed firms. We use univariate and multivariate analyses of 612 firm-year observations for a sample of 68 firms listed on EGX100 over 2014–2022 using [...] Read more.
This study examines the effect of environmental, social, and governance (ESG) performance on auditor choice and audit opinion for Egyptian-listed firms. We use univariate and multivariate analyses of 612 firm-year observations for a sample of 68 firms listed on EGX100 over 2014–2022 using binary logistic regression models. Consistent with the ethical perspective of corporate social responsibility, we found that firms listed in the ESG index are more likely to assign one of the Big4 auditors, and less likely to receive a qualified opinion. Through an additional analysis, we found that COVID-19 moderates the relationship between ESG performance, auditor choice, and audit opinion. Our results confirm the value of ESG performance for audit practices in emerging economies. This research indicates that ESG performance can enhance financial reporting quality. Further, it ensures that binding guidelines and regulations are crucial to oversee corporate ESG performance, especially during crisis times, and enhance investors’ protection and firms’ sustainability. Full article
(This article belongs to the Special Issue ESG Impact Management and Corporate Social Responsibility)
13 pages, 2780 KiB  
Article
Trends in Brazil’s Forestry Education—Part 2: Mismatch between Training and Forest Sector Demands
by Rodrigo Hakamada, Silvio Frosini de Barros Ferraz and Belkis Sulbaran-Rangel
Forests 2023, 14(9), 1805; https://doi.org/10.3390/f14091805 - 4 Sep 2023
Cited by 7 | Viewed by 1773
Abstract
This study used four surveys to capture perceptions of the current scenario of the forest sector and on the trends of the sector regarding human resources. The aim was to investigate the skills entailed by the profession from the viewpoint of professionals, taking [...] Read more.
This study used four surveys to capture perceptions of the current scenario of the forest sector and on the trends of the sector regarding human resources. The aim was to investigate the skills entailed by the profession from the viewpoint of professionals, taking into account job offers and the opinion of new college graduates. All surveys were analyzed using proportions and mean estimates. The first survey on forest organizations indicated a shortage of qualified professionals for the job market as well as a lack of training in behavioral skills (soft skills), pointed out by 100% of the organizations surveyed. We identified a gap between the importance given to certain skills and the performance of new college graduates in their academic training. Behavioral skills, such as communication, problem solving, leadership, and proactivity were considered of high importance; nevertheless, new graduates usually lacked these soft skills. In addition, a gap was identified in areas of knowledge not traditionally addressed in forest-engineering programs, such as REDD+ mechanisms, carbon market, and landscape management. The third and fourth surveys point to a convergence between job requirements from candidates and the responses of new graduates about the skills they consider important for their professional career. A three-line discussion is suggested, encompassing extension activities and professional experience in the academic world, bringing academia closer to job-market requirements, and including curriculum changes to follow current trends. Full article
(This article belongs to the Section Forest Economics, Policy, and Social Science)
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18 pages, 3803 KiB  
Article
Lessons Learned from the COVID-19 Pandemic: A Survey-Based Study on a Sample of Italian Physicians’ Opinions on Telemedicine
by Pamela Tozzo, Arianna Delicati, Beatrice Marcante, Dolores Catelan and Luciana Caenazzo
J. Pers. Med. 2023, 13(8), 1267; https://doi.org/10.3390/jpm13081267 - 16 Aug 2023
Cited by 1 | Viewed by 1667
Abstract
Telemedicine was born out of the need to ensure clinical evaluation and personal care regardless of the physical presence of the healthcare professional nearby. Information technologies have been vital during the COVID-19 pandemic to ensure medical care and avoid the contagion between patients [...] Read more.
Telemedicine was born out of the need to ensure clinical evaluation and personal care regardless of the physical presence of the healthcare professional nearby. Information technologies have been vital during the COVID-19 pandemic to ensure medical care and avoid the contagion between patients and clinicians. Accordingly, telecare services multiplied worldwide and gained paramount importance. The present work aims to collect field-based opinions about Telemedicine and ethics among Italian physicians. We developed a web-based questionnaire that was administered to Italian physicians from 1 May to 15 June 2022. The questionnaire was distributed as a link to Google Forms via social networks/instant messaging applications to groups of graduated and qualified physicians. A total of 180 physicians answered the questionnaire (with an age range from 25 to 68 years old). Physicians belonging to the medical area of expertise appear to more frequently use new technologies in comparison to other specialties. The vast majority believe that it is appropriate to use Telemedicine for monitoring and follow-up but not for evaluating a new patient. Concerns about changes in the physician–patient relationship, informed consent, digital barrier, and privacy and data protection also emerged. Finally, telehealth is thought to be a potential useful tool for the future by the majority of respondents but proper training for physicians is therefore needed. Full article
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