Relational Dimensions Research Articles

The Impact of Forensic Accountant Characteristics on Reducing Tax Evasion from the Perspective of External Auditors Working in Audit Firms and Companies in the Republic of Yemen: A Field Study

The study aimed to identify and measure the impact of forensic accountant characteristics on reducing tax evasion from the perspective of external auditors working in audit firms and companies in the Republic of Yemen. To achieve the study's objectives, an electronic questionnaire was used as a data collection tool from a population of 384 external auditors in audit firms and companies using a complete enumeration method. The number of retrieved questionnaires was 329, and the number of questionnaires valid for analysis was 260. The data were analyzed using the SPSS, where multiple regression analysis was used to test the hypotheses. The results of the field study showed a positive impact of forensic accountant characteristics (skills and qualifications) on reducing tax evasion. Skills had a high positive impact on reducing tax evasion, followed by qualifications, especially those holding a CFA certificate. The results also showed no impact of forensic accountant characteristics (experience and behaviors) on reducing tax evasion according to the study population's opinion. The study revealed that the most related dimensions to reducing tax evasion, according to the study population's perspective, are the justifications for tax evasion, followed by tax evasion opportunities, tax evasion capabilities, and then tax evasion pressures. The study recommends the need to establish a specialized professional association concerned with organizing the forensic accounting profession in the Republic of Yemen, adopting the forensic accounting subject within accounting curricula, and activating field training for those performing the duties of forensic accountants.

Negotiating connections, confinements, and neighbourhood places: Older adults’ everyday well-being during the COVID-19 pandemic and beyond

The COVID-19 pandemic profoundly disrupted society and raised concerns about the well-being of older adults. Today, many people have abandoned ‘pandemic protocols’ but questions remain about the pandemic's longer term impacts on older adults. We used digitally mediated photovoice to explore older adults’ well-being in the context of their everyday lives, early in the pandemic and again two years later. Nine apartment-dwelling older adults who lived in high-density neighbourhoods in Vancouver, Canada participated in our study. We holistically considered how five dimensions of well-being were interrelated to shape experiences: material, relational, subjective, psychological, and environmental. We explored positive and negative aspects of these dimensions in relation to two key themes: (i) negotiating comfort, purpose and confinement at home, and (ii) navigating neighbourhood places amidst pandemic disruptions. Material resources to meet one's needs (e.g., communication technology, hobbies) and access to public and private greenspaces were assets. However, some participants experienced increased barriers to maintaining the five overlapping dimensions of well-being we examined; these participants viewed their homes negatively, and engaged less with their neighbourhoods over time. We emphasize how older adults’ well-being during the pandemic was a dynamic and, at times, precarious process. Understanding how interrelated dimensions shape older adult well-being might ultimately inform practices and policies that promote age-friendly cities.

Effects of Head and Neck Cancer Radiotherapy on Cricothyroid Membrane Related Dimensions.

Radiation treatment can modify soft tissue dynamics depending on the extent and location of irradiation. We hypothesized that head and neck radiotherapy caused alterations in cricothyroid membrane (CTM) related dimensions. Primary objective was to evaluate changes in the cricothyroid membrane height (CTMH) and skin-to-CTM distance (STCD) in patients who underwent radiation treatment for head and neck cancers. Pre- and post-head-and-neck cancer-radiated computed tomography (CT) scans were analyzed retrospectively. The patients' demographics (age, sex, body mass index, cancer location), radiation dose and laterality, time from radiation initiation to CT scan assessments were summarized. CTMH and STCD were measured from pre-and post-radiation CT scans. Pre- and post-radiation comparisons were conducted using a paired t-test, or Wilcoxon signed-rank test if more appropriate. Chi-squared or Fisher's Exact test were used for categorical variables. Among 231 study patients, who underwent head and neck radiotherapy in our institution 73.2% were males, and the median age of total population was 66years (31-93). The median BMI was 25.2kg/m2 (13.8-47.2). The median time from first radiation dose to CT scan assessment was 29.5months (2-115).The median pre- and post-radiation CTMH were 8.7mm (3-16.2) and 7.5mm (3.1-14.3) respectively. The median pre- and post-radiation STCD were 11.7mm (2.9-71.1) and 10.2mm (3.9-38) respectively. In summary our patient population had significant reduction of cricothyroid membrane related dimensions following head-and-neck radiotherapy, which can limit the localization of the cricothyroid membrane. Retrospective cohort study.

Urban Transformations for Universal Accessibility: Socio-Educational Dialogue

This paper offers a systematic review of the papers in the present century that have addressed the intersection between urbanism, universal accessibility, and the socio-educational sphere. The paper explores, describes, and interprets the published literature found in academic sources included in Scopus and Web of Science (WOS) from the year 2000 to the present about the intersection of these three topics. We start from the dialogue between the social and the educational spheres as a basic premise. Thus, the main objectives of this review are (1) to identify how many articles explicitly address the social dimension in relation to education and universal accessibility; (2) to determine if there is an upward or downward trend in socio-educational perspectives, inclusion, and new urbanism; and (3) to find out if the research provides frameworks for universal accessibility, urban planning, and socio-educational inclusion from this holistic perspective. After removing all exclusion criteria, the study was restricted to 29 papers. The small number of research found is noteworthy. We understand that this shortage is due to the inclusion of the social dimension as a required area. Although there seems to have been a slight increase in recent years, the sample found does not allow us to determine whether or not there is a greater interest in studying the social sphere in relation to inclusive education. We do conclude, however, that this gap highlights the need to make the socio-educational dimension more present.

Effect of surgeon-patient sex discordance on ventral hernia repair outcomes.

Concordance is an important dimension of the physician-patient relationship that may be linked to health care disparities. The purpose of this study was to determine if sex discordance between surgeon and patient impacts surgical outcomes. A retrospective review of prospectively collected data obtained from the Abdominal Core Health Quality Collaborative (ACHQC) registry was performed on all patients who underwent ventral hernia repair. Surgical site occurrences (SSO), surgical site infections (SSI), surgical site occurrence requiring procedural intervention (SSOPI) and 30-day readmission rates were recorded. Female patients operated on by male surgeons have increased odds of having an SSI/SSO (OR 1.099, 95% CI 1.022-1.181), SSOPI (OR 1.156, 95% CI 1.031-1.297), and readmission (OR 1.259, 95% CI 1.128-1.406) when compared to male patients operated on by male surgeons. There was no significant difference in adverse outcomes between patient groups when operated on by female surgeons. Sex discordance between surgeon and patient is associated with increased odds adverse outcomes when male surgeons operate on female patients.

The EU policy discourse on EdTech and constructing the image of an excellent teacher

ABSTRACT This article presents a discourse analysis of European Union (EU) policy documents on educational uses of digital technology (EdTech) from 2015 to 2022. It explores the ideological dimensions of language use and power relations, particularly concerning the teacher's role. Despite increasing critical scrutiny, the policy discourse in this period remains predominantly unidimensional, framing EdTech as a transformative solution. The study combines corpus-assisted analysis with critical discourse analysis and linguistic pragmatics to reveal how EU policy constructs a normative image of an ‘excellent' teacher inexorably linked to digital competencies. It shows how this discourse implicitly denies teachers' autonomy in technology adoption, reinforcing institutional power dynamics. The paper offers a critical perspective on the ideological underpinnings of language use in EdTech policy, challenging prevailing normative discourses and emphasising the need for a nuanced understanding of the socio-political implications and power dynamics inherent in the discourse surrounding teachers’ engagement with digital technology.

From Farm to Fork: Addressing Food Waste in Households

With the rising environmental awareness, the issue of food waste is drawing considerable attention from civil society, scholars, industry practitioners and policymakers alike. Addressing food waste is crucial, as it incurs a variety of social, health, economic and environmental costs, including greenhouse gas emissions, soil degradation and the depletion of natural resources. The objective of this study is to analyze processes in food waste management to gain insight into factors influencing consumer behaviour, attitudes, and practices regarding consumption and food waste and loss prevention in the supply chain. This requires the analysis of decision making methods and waste reduction strategies and approaches, particularly for households. The goal is to emphasize the importance of raising consumer awareness and sense of individual responsibility, especially given the recent surge in collective community intentions to live more sustainably. However, translating these intentions into tangible actions is uncertain and filled with socio-economic complexities. Reports indicate that, households are responsible for approximately half of all food waste generated. Therefore, it's important to review the literature on barriers and triggers related to behaviour patterns and variations in food related lifestyle dimensions, to determine the factors that might influence food handling and food waste knowledge. Targeting households presents a promising starting point for future interventions, highlighting actions that may influence the current food consumption model to reduce the amount of food wasted. The methodological approach was structured into three steps. First, a literature review was conducted to gather insights and identify factors and interconnections between consumer behaviour and food waste. Second, related drivers and triggers were analysed. Lastly, the findings were summarized to highlight gaps and opportunities for improving attitudes towards food waste prevention.

Decolonising Australian Gold Rush Narratives with Critical Geopolitics

Abstract Settler-colonial futurity and colonial onto-epistemology are embedded across mainstream Australian public education institutions and schooling. While Country is central to Indigenous being, knowledges and pedagogy, Australian public and school education and curricula regularly fail to engage with Country and place in its historical, political, institutional, more-than-human, and relational dimensions. This paper investigates how colonial discourse and narratives permeate public and schooling education resources about mining and the Australian gold rush, including those presented in local Victorian gold rush museums. These support an influential story of Australia’s past/present that erases First Nations1 custodial relations with Country, strengthens settler-colonial futurity and celebrates and legitimises its colonising and extractive relations between people, Country, and ecologies. The paper presents an argument for attending to critical, relational geopolitics in education and environmental education to destabilise and shift these ways of understanding. It considers opportunities and challenges presented by Australian curricula in terms of their capacity to develop geopolitical understandings of past/present/future social and ecological in/justice, and to support new political understandings and sense of connection and belonging with Country.

Subjective well-being perceptions of Portuguese Public Relations practitioners: a gender and stages of life analysis

PurposeThis research aims to explore perceptions of subjective well-being (SWB) in public relations (PR) practitioners, focusing on dimensions of job satisfaction, networking, relationships and work–life balance, while addressing the under-researched area of gender and age – related to stages of life – disparities in SWB within the PR industry.Design/methodology/approachEmploying a mixed-methods sequential explanatory design, this study utilised a survey, followed by semi-structured interviews to investigate SWB among PR professionals in Portugal, considering gender and stages of life differences.FindingsUsing a gendered and stages of life lens, this study found nuanced perceptions of SWB among Portuguese PR professionals. Older women showed higher emotional well-being but lower work evaluations than men, while young professionals exhibited less gender disparities in SWB. Men reported greater job satisfaction, emphasising passion, while women faced challenges like work overload and valued recognition. Gender differences were seen in networking, with men favouring teamwork and women valuing friendships for career advancement. Work–life balance issues, especially among older women, related to mental health.Originality/valueThis study contributes to filling the research gap regarding SWB in the PR industry, particularly in Portugal, offering insights into gender and stages of life dynamics that influence SWB perceptions, thereby informing strategies for enhancing well-being and productivity in PR workplaces.

Unlocking the Power of Relationship Marketing Dimensions in Accelerating Destination Loyalty: Mediating Effects of Destination Experience

The existing literature on destination experience and loyalty often neglects relationship marketing’s importance, creating an understanding gap. This study aimed to explore how relationship quality influences destination experience and loyalty in cultural heritage tourism. Data from 400 respondents were gathered via convenience sampling. Using SmartPLS-4, the study assessed a model based on the relationship marketing (RM) approach, including destination attachment, trust, and commitment. Results showed all relational dimensions positively impacted destination experience and loyalty. Moreover, destination experience substantially mediated the link between RM dimensions and loyalty. The research sheds light on relationship marketing’s role in shaping destination experiences and fostering loyalty.

K problematice stejnopohlavních vztahů: Manželství a partnerství

The article is based on the differentiation between marriage as the institutional dimension and partnership as the relational dimension of an intimate relation of two people. While marriage is a historically changing and multiform social institution, an intimate partnership is a phenomenon permanently present in the history. Based on the modern deeper understanding of human nature including homosexuality as an “other normal”, the article shows that the category of partnership can and should be opened to same-sex relations as well. These – as any other intimate relationships – cannot be reduced to sexual dimension only. And precisely therefore, it is not possible to apply any biblical mentions of same-sex intercourse to this debate, because the biblical testimonies do not know homosexuality in the contemporary meaning and speak only about same-sex intercourse without any relational framing. From the perspective of today’s responsible theological stance, there is thus no argument that would hinder to support the same-sex relations and their formal institutional framing also by the churches.

Vínculos, emoción, identidad

In this work we seek to clarify what kind of reality ties have, how they originate and why they have moral effects. Without failing to note the metaphorical character of the word bond, we adopt an analytical perspective, which is based on the social and moral experience contained in that word; we conceptually delve into its meaning using the characterization that Aristotle, Hume, Kant and Hegel have made of friendly, social or political ties. We thus note that, although ties generically point to the relational dimension of the human being, they do so by providing a structural framework for the exercise of that relationality, in which specific community forms are inscribed. On the other hand, without failing to highlight the moral dimension of human ties, we draw attention to the ontological and psychological conditions that make this moral dimension possible, and which point in the direction of what we could call a “primordial bindingness”: an ontological predisposition, on the part of the human subject, to allow itself to be bound by reality as it appears before the conscience.

From ontological to relational: A scoping review of conceptions of dignity invoked in deliberations on medically assisted death

BackgroundDignity is omnipresent in Western ethics, but it also provokes dissension and controversy. One of the most striking examples is the debate on medically assisted death, where dignity is invoked to support antagonistic positions. While some authors conclude that the concept is useless as an ethical reference, many others invite us to deepen our analysis from a multidimensional perspective, to enrich it and make it useful. This scoping study is intended to provide an overview of the different conceptions of dignity used in the assisted dying debate, to better grasp the multiple facets of the concept.MethodsThe Joanna Briggs Institute's JBI Manual for Evidence Synthesis guided the scoping review. Key words were based on the researchers' expertise and were used to identify relevant literature in French and English. Eleven databases covering the last six decades were consulted. Initially, 2,071 references were found in the databases. After excluding duplicates, screening titles, abstracts, and full texts, and after a specific literature search on the concept of relational dignity, 156 papers were found to match the identified inclusion criteria.ResultsThe literature highlights the stark confrontation between two dominant conceptions of dignity: ontological and autonomist. However, a lesser-known conceptualization of dignity integrates these two perspectives, underlining the relational and social dimensions of dignity. As a result, dignity emerges as a dynamic, experiential, and dialogical concept, that modulates itself according to circumstances. This raises the possibility of breaking through the binary debate and questioning the current frameworks that define dignity.ConclusionsThis multidimensional conceptualization of dignity could lead to a more complete and nuanced understanding of the concept, as well as open richer normative horizons regarding the issue of medically assisted death.

Evaluation of Social Media Tools in Health Tourism Marketing with Multi Criteria Decision Making Methods

Today, countries are turning to alternative tourism types due to the destructive and corrosive effect of mass tourism. Various factors in the global market affect consumer preferences and shape their demands. This situation leads countries to seek alternative tourism types. While developed countries tend to focus more on sports tourism, the rising value of health tourism stands out for developing countries. The high costs of healthcare services in developed countries, waiting times, and the lack of many health services offered by insurance companies lead consumers to outsource their helthcare needs. Relationship marketing plays a key role in health tourism services, and consumers seek first-hand answers to their questions. The health sector's sensitive and complex structure informs and raises consumers' awareness on the axis of relational marketing dimensions. This study aims to via multi criteria decision making to determine and rank the social media channels used in health tourism marketing. While the criteria weights are determined by the Best-Worst Method, the priority order of social media channels is determined by COmbinative Distance-based ASsessment. Expert opinions were consulted during the criteria determination and the ranking of the alternatives. As a result of the analyses, the importance of social media is emphasised once again. Social media tools, especially through mobile application applications, shape the age with the audience it reaches, the distribution between regions, the time spent and the information transmitted. The need for socialisation accelerates the development of technology with the rapid orientation of people towards this field. In this case, youtube, which has gained momentum with the number of users and the use of visual and auditory elements together, holds the leadership in the reflection of relational marketing on health tourism today, as it creates space for all segments, even though information pollution is experienced.

Causes and Countermeasure of Job Burnout of Funeral Workers from the Perspective of Public Management in Anhui Province, China

Background and Aim: The purposes of this study were 1) to study the causes of job burnout of funeral workers from the perspective of public management in Anhui Province.2) to study the countermeasures of job burnout of funeral workers from the perspective of public management in Anhui Province and 3) to study the recommendations of job burnout of funeral workers from the perspective of public management in Anhui Province. In this study, semi-structured in-depth interviews were conducted with 8 funeral practitioners from 4 funeral institutions in Anhui province (taking 4 funeral institutions in Hefei, Anhui Province as examples). Materials and Methods: Through interviews with key informants who represented a range of roles within the funeral industry and a focus on four funeral agencies, the study carefully investigated the funeral industry in Anhui Province. Eight people—funeral directors, cremators, embalming surgeons, funeral attendants, and people who handle remains—provided insights between 2023 and 2023, offering a thorough picture of the dynamics and practices of the industry in the area. Results: (1) The causes of job burnout of funeral workers from the perspective of public management in Anhui Province on the whole are under great pressure. The social prejudice against the funeral profession and the oppressive working environment. (2) In terms of personal characteristics, funeral workers have significant differences in their work stress responses due to differences in gender, age, working hours, and specific work content; In terms of education level, marital status, and position, there is no significant difference in work stress response of funeral workers. (3) From the analysis of various dimensions of work stress sources for funeral workers, the five dimensions of workload, colleague relationship, work environment, family relationship, and social 2influence have significant predictive effects on the overall work stress response. Conclusion: Funeral workers in Anhui Province experience severe job burnout as a result of social prejudice, oppressive working conditions, and a variety of personal issues. Workload, colleague relationships, the work environment, family dynamics, and social influence all have a significant impact on work stress, and reactions vary by gender, age, and job type.

A Holistic Approach to Nursing Students’ Changing Life and Anxiety in the Pandemic: A Descriptive Cross Sectional Study Utilizing Positive Psychotherapy

The life balance model of positive psychotherapy states that human lives have four dimensions: body, achievement, relationships, and spirituality. When these dimensions are in balance, people are healthy and productive. This study aimed to determine the effects of the COVID-19 pandemic on nursing students’ anxiety levels and life balance. This cross-sectional and descriptive study was conducted with 584 nursing students studying at 3 different universities in Turkey. The participants experienced significant changes in the life balance model’s dimensions of achievement, body, relationships, and spirituality before and during the pandemic. The participants’ anxiety increased with changes in these dimensions. Based on these results, it would be beneficial to support students in order to meet the needs in the life dimensions that students neglect. In addition, it is thought that the life balance model, which is being used for the first time in nursing, can be developed as a tool in the nursing practice.

What can Neuro-Psychoanalysis and Affective Neurosciences add to our Understanding of the Relational Dimensions of our Mind?

What can Neuro-Psychoanalysis and Affective Neurosciences add to our Understanding of the Relational Dimensions of our Mind?

School Leaders’ Well-Being during Times of Crisis: Insights from a Quantitative Study in Kazakhstan

Amidst increasing global pressures on school leaders, particularly during crises when unforeseen situations necessitate prompt and decisive action from them, understanding the multifaceted dimensions of their well-being is essential for ensuring effective leadership and maintaining educational quality. This study examines the well-being of school leaders during crises by analysing survey responses from 1299 school leaders in Kazakhstan. Employing a well-being framework comprising dispositional, relational, and contextual dimensions, various predictors were assessed within each dimension. Gender biases (dispositional), challenges such as managing conflicts with parents (relational), and limited school autonomy and digital infrastructure (contextual) were identified as factors negatively impacting school leaders’ well-being. Notably, gender significantly influences well-being, particularly impacting female school leaders. School location and medium of instruction are not associated with well-being, implying the pervasive impact of remote schooling on school leaders’ well-being. Findings underscore the importance of integrating crisis management courses in professional development, implementing policy initiatives to handle contextual factors like equitable resource distribution and increased school autonomy, promoting self-care practices, and advocating for gender perspectives in institutional policies to bolster support for women school leaders.

Are profiles of job insecurity associated with health-related indicators among faculty in Swedish academia?

Job insecurity is a work stressor associated with various health-related impairments. As concerns about the ubiquity of job insecurity in academia have become increasingly prominent, the potential implications of job insecurity for the health and well-being of faculty require attention. Specifically, these implications may vary between groups within academia, yet little is known about such variations, particularly with respect to different indicators of health and well-being. This study aims to identify and examine profiles of job insecurity (including quantitative and qualitative dimensions) in relation to exhaustion, depressive symptoms, well-being, and work-family conflict among faculty in Sweden. Self-reports in questionnaires were collected in 2021 from a representative sample of faculty, with a doctoral degree, working in Swedish public higher education institutions (N = 2,729 respondents; 48% women; average age: 50 years; 82% born in Sweden). Latent profile analysis was conducted to identify profiles of job insecurity, followed by statistical comparisons on demographic covariates and health-related indicators across profiles. The latent profile analysis revealed five job insecurity profiles: the moderately insecure (n = 215), the secure (n = 1777), the secure; quality-concerned (n = 406), the insecure; employment-concerned (n = 177), and the insecure (n = 154). Twelve percent of the sample was identified as vulnerable, particularly the insecure profile, where these individuals may be most at a risk for exhaustion disorder and depression. Among faculty in Sweden, quantitative and qualitative dimensions of job insecurity appear to be closely connected, with the qualitative dimension seemingly more informative for health-related indicators.

Candidacy 2.0 (CC) – an enhanced theory of access to healthcare for chronic conditions: lessons from a critical interpretive synthesis on access to rheumatoid arthritis care

BackgroundThe Dixon-Woods et al. Candidacy Framework, a valuable tool since its 2006 introduction, has been widely utilized to analyze access to various services in diverse contexts, including healthcare. This social constructionist approach examines micro, meso, and macro influences on access, offering concrete explanations for access challenges rooted in socially patterned influences. This study employed the Candidacy Framework to explore the experiences of individuals living with rheumatoid arthritis (RA) and their formal care providers. The investigation extended to assessing supports and innovations in RA diagnosis and management, particularly in primary care.MethodsThis systematic review is a Critical Interpretive Synthesis (CIS) of qualitative and mixed methods literature. The CIS aimed to generate theory from identified constructs across the reviewed literature. The study found alignment between the seven dimensions of the Candidacy Framework and key themes emerging from the data. Notably absent from the framework was an eighth dimension, identified as the “embodied relational self.” This dimension, central to the model, prompted the proposal of a revised framework specific to healthcare for chronic conditions.ResultsThe CIS revealed that the eight dimensions, including the embodied relational self, provided a comprehensive understanding of the experiences and perspectives of individuals with RA and their care providers. The proposed Candidacy 2.0 (Chronic Condition (CC)) model demonstrated how integrating approaches like Intersectionality, concordance, and recursivity enhanced the framework when the embodied self was central.ConclusionsThe study concludes that while the original Candidacy Framework serves as a robust foundation, a revised version, Candidacy 2.0 (CC), is warranted for chronic conditions. The addition of the embodied relational self dimension enriches the model, accommodating the complexities of accessing healthcare for chronic conditions.Trial RegistrationThis study did not involve a health care intervention on human participants, and as such, trial registration is not applicable. However, our review is registered with the Open Science Framework at https://doi.org/10.17605/OSF.IO/ASX5C.