Consequences Of Decisions Research Articles

AI Applications in Analysing and Predicting Cryptocurrency Market

The study explores diverse AI methodologies employed in the cryptocurrency domain, focusing on their applications in key areas such as price prediction, sentiment analysis, market trend analysis, volatility prediction, trading strategy optimization, fraud detection, and portfolio management. Various machine learning models, including regression, neural networks, and reinforcement learning, are investigated for their effectiveness in predicting cryptocurrency prices and optimizing trading strategies. The integration of Natural Language Processing (NLP) techniques is discussed in the context of sentiment analysis, where AI algorithms analyze vast amounts of textual data from social media, news articles, and online forums to gauge market sentiment and its potential impact on cryptocurrency prices. Additionally, the paper examines the role of AI in identifying patterns, trends, and anomalies in market data, facilitating effective decision-making for traders and investors. However, the paper emphasizes the need for caution, acknowledging the inherent uncertainties and risks associated with cryptocurrency investments. It concludes by highlighting the potential for continued advancements in AI applications, contributing to a deeper understanding of cryptocurrency market dynamics and aiding in more informed decision-making in this rapidly evolving financial landscape.

Surge-NF: Neural Fields inspired peak storm surge surrogate modeling with multi-task learning and positional encoding

Storm surges pose a significant threat to coastal communities, necessitating rapid and precise storm surge prediction methods for long-time risk assessment and emergency management. High-fidelity numerical models such as ADCIRC provide accurate storm surge simulations but are computationally expensive. Surrogate models have emerged as an alternative option to alleviate the computational burden by learning from available numerical datasets. However, existing surrogate models face challenges in capturing the highly non-stationary and non-linear patterns of storm surges, resulting in over-smoothed response surfaces. Moreover, the dry–wet status of nearshore nodes has not been informatively considered in the training process.This study proposes Surge-NF, a novel point-based surrogate model inspired by Neural Fields (NF) from computer graphics. Surge-NF introduces two key innovations. A positional encoding module is proposed to mitigate over-smoothing of high-frequency peak storm surge spatial dependencies. A multi-task learning framework is proposed to simultaneously learn and predict the dry–wet status and peak surge values, leveraging task dependencies to improve prediction accuracy and data efficiency. We evaluate Surge-NF on the NACCS database with comparison to state-of-the-art alternative surrogate models. Surge-NF consistently reduces RMSE/MAE by 50% and achieves 4–5 times computational cost gain over baselines, requiring only 50 training storms to produce accurate predictions. The complementary benefits of the positional encoding and multi-task learning modules are evident from the improved prediction capability with their combined use.Overall, Surge-NF represents a significant advancement in storm surge surrogate modeling, offering its novel and unique ability to capture high-frequency spatial variations and leverage task dependencies. It has the potential to greatly enhance storm surge risk assessment and emergency response management, enabling effective decision-making and mitigation strategies to safeguard coastal communities from the devastating impacts of storm surges.

Forward defense – concept, plan, and action for solving russian aggression at Nato's easternd border

Forward defense is not a new concept. It is rather traditional, coming from the Cold War and implying, originally, the nuclear posture and strategy. Following the issuance of the Madrid NATO Strategic Concept and Vilnius statement that not an inch of the Alliance’s territory will fall under the control of the opponents, a new approach to forward defense is needed to cope with the multiple shifts in the security environment: Russian war of aggression, the change of technological generation, dilemmas of resources and apabilities, limits and multiple challenges from the international environment with superposed simultaneous crises. The perspective of possible attacks on NATO territory – in the next 2-3-5-8 years – requires a review of the concept and, consequently, of the political decisions, strategic planning, enforcement of those decisions, and development of forces and capabilities on the ground. Combining nuclear flexible capabilities, a strategy of massive retaliation with conventional forces and deterrence by reinforcement, deterrence by denial, forward presence, rapid projection capabilities, resolution, effective decisionmaking, and forward posture, we could build a new, updated doctrine of forward defense. However, the debate has to consider what is theoretically developed, technically feasible, politically acceptable, financially sustainable, and strategically credible in the „new forward defense” for granting inviolability of allied territory. The basic limitation is to define and refine forward defense without a reconsideration beyond existing means.

Advancing elderly diabetes care: exploring the usability and acceptance of continuous glucose monitoring (CGM)

ObjectivesThis study aimed to evaluate the acceptability, usability, compliance, and satisfaction of Continuous Glucose Monitoring (CGM) among elderly diabetic patients. DesignUtilizing a mixed-methods approach, the study involved 30 participants, averaging 74.79 years in age. Participants wore two CGM devices, and their experiences, along with survey data, were comprehensively analyzed to gauge the effectiveness of CGM in managing diabetes. ResultsThe study demonstrated that -CGM- is highly usable and acceptable among elderly diabetic patients. Participants effectively utilized CGM to monitor and predict blood glucose trends, positively influencing their glucose control and lifestyle. The average adherence rate was found to be 81 %, indicating a substantial level of effective self-management and treatment decision-making. ConclusionThe study recommends developing CGM educational programs tailored for the elderly, educating healthcare professionals, expanding insurance coverage for CGM, and promoting real-time CGM technology to improve usability and acceptance among the elderly.

BI in simulation analysis with gaming for decision making and development of knowledge management

Increasing technology advancements have led to a number of problems with modern corporate decision-making, which is a challenging occurrence in the absence of business intelligence and machine learning (ML). Because effective decision-making is impossible without ML, integration of ML with business intelligence (BI) is essential to both corporate decision-making and business intelligence as a whole. Only once they have learned anything again may machines assist in your educational process. This study suggests a fresh approach to knowledge building in company management decision-making through the use of gaming and machine learning models. Using a game model that involves decision-making, knowledge analysis based on business management is conducted. Subsequently, quantum reinforcement reward neural networks build knowledge. The accuracy, precision, recall, F_1 score, MSE, NSE of business management modelling with knowledge growth are all assessed by simulation. The student’s gender had no bearing on the income they were offered throughout the job placement process or their MBA specialisations in Marketing and Finance (Mkt & Fin) or Marketing and Human Resource (Mkt & HR), according to a statistical t-test with a significance threshold of 0.05 (p > 0.05).

Intramedullary Screw versus Locking Plate Fixation for Traumatic Displaced Proximal Fifth Metatarsal Fractures: A Systematic Review.

Background/Objectives: Intramedullary screw fixation (IMS) and locking plate fixation (LPF) are currently recommended treatments for proximal fifth metatarsal fractures (PFMF). However, treating comminuted or small displaced avulsion PFMF with IMS poses challenges due to complications. A novel alternative fixation method, the locking compression plate for distal ulna hook plate fixation (LPF), has been introduced recently for distal ulna fractures and has shown improved clinical results. This scoping review aims to assess whether LPF yields superior outcomes, such as postoperative AOFAS scores and rate of postoperative complications, compared to IMS in PFMF treatment. Methods: This review included randomized controlled trials (RCTs), prospective cohort studies, retrospective cohort studies, or case series involving patients with PFMF who underwent plate fixation or screw fixation. The primary outcome was the postoperative American Orthopedic Foot and Ankle Society (AOFAS) score. Studies were sourced from databases including PubMed, Embase, and Scopus, with the search conducted up to February 2024. The Systematic Review protocol was registered in the CRD PROSPERO database (CRD42024532593). Results: Ten studies were included, comprising 3 cohort studies, 1 case-control study, and 6 case series, with a total of 309 patients (158 with LPF and 142 with IMS). The postoperative AOFAS scores showed no significant difference between LPF and IMS in treating PFMF. However, LPF demonstrated efficient surgical procedures and enhanced functional outcomes. Complications were minimal in both groups, with no significant difference in the rate of postoperative complications. Conclusions: Although there was no significant difference in AOFAS scores between LPF and IMS, LPF demonstrated efficient surgical procedures and enhanced functional outcomes, making it a reasonable alternative method for PFMF. Effective shared decision-making (SDM) with patients becomes paramount in choosing the optimal surgical approach. In the surgical landscape, thoughtful deliberation, patient engagement, and adherence to biomechanical principles are crucial for achieving successful outcomes in the treatment of PFMF.

An Intelligent Transport System Using Vehicular Network for Smart Cities

Aims and background: The integration of communication tools has allowed for effective decision-making in smart cities and Internet-of-Things (IoT). One major issue that people who commute to cities everyday encounter is traffic congestion. Thanks to the progress and backing of ICTs, transportation solutions have been designed and implemented, leading to the development of ITSs and the provision of numerous innovative services. Objectives and Methods: These services include ones that guarantee safety, provide drivers with useful information, enable greater street movement, and avoid congestion, among many others. In industrialized nations, traffic data is collected by specialized sensors that can anticipate future patterns. Commuters are kept informed of any traffic updates through the Internet. When there is little or no physical infrastructure and Internet connection, these methods become unworkable. Internet access is still a problem in rural regions, and there are no roadside units in underdeveloped nations. This article presents an architecture for smart cities' intelligent vehicular networks that can impromptu accept data from nearby vehicles in real time and use it to choose routes. As embedded devices in vehicles, we utilized Android-based smartphones with Wi-Fi Direct capabilities. To set up our smart transportation system, we utilized a vehicular ad hoc network. Results: Data was collected and processed using separate methods between two major cities in a developing nation. Resource utilization, transmission delay, packet loss, and total trip time were measured against several fixed- and dynamic-route-selection algorithms to assess the framework's performance. Conclusions: When equated to a conventional fixed-route-selection procedure, our results reveal a 33.3% reduction in trip times.

Navigating the Digital Age: Empowering Kwara State University Administrators in Bridging the ICT Literacy Gap

This position paper explores the role of literacy skills, efficacy, and readiness among university administrators in Kwara State regarding the integration of Information and Communication Technology (ICT) for management functions. With the rapid advancement of technology, educational institutions are compelled to adapt to modern tools and practices for efficient management and administration. The study aims to assess the current status of literacy skills, efficacy levels, and preparedness of university administrators in Kwara State regarding the integration of ICT into various administrative tasks and functions. The research methodology involves a comprehensive survey among university administrators across various institutions in Kwara State. The findings will help educational policymakers and stakeholders develop targeted interventions and strategies to enhance capacity building, training programs, and infrastructure development initiatives. The paper also contributes to the existing body of knowledge on ICT integration in educational administration, particularly in the context of Nigerian universities. It highlights the importance of continuous professional development and training to ensure university administrators remain adept at utilizing ICT tools for effective management and decision-making. The paper advocates for targeted interventions, capacity-building initiatives, and infrastructure development efforts to enhance the ICT readiness of university administrators in Kwara State, contributing to the overall efficiency and effectiveness of higher education administration in the region.

DCIS knowledge of women choosing between active surveillance and surgery for low-risk DCIS

BackgroundDuctal carcinoma in situ (DCIS) can progress to invasive breast cancer (IBC), but often never will. As we cannot predict accurately which DCIS-lesions will or will not progress to IBC, almost all women with DCIS undergo breast-conserving surgery supplemented with radiotherapy, or even mastectomy. In some countries, endocrine treatment is prescribed as well. This implies many women with non-progressive DCIS undergo overtreatment. To reduce this, the LORD patient preference trial (LORD-PPT) tests whether mammographic active surveillance (AS) is safe by giving women with low-risk DCIS a choice between treatment and AS. For this, sufficient knowledge about DCIS is crucial. Therefore, we assessed women's DCIS knowledge in association with socio-demographic and clinical characteristics. MethodsLORD-PPT participants (N = 376) completed a questionnaire assessing socio-demographic and clinical characteristics, risk perception, treatment choice and DCIS knowledge after being informed about their diagnosis and treatment options. Results66 % of participants had poor knowledge (i.e., answered ≤3 out of 7 knowledge items correctly). Most incorrect answers involved overestimating the safety of AS and misunderstanding of DCIS prognostic risks. Overall, women with higher DCIS knowledge score perceived their risk of developing IBC as being somewhat higher than women with poorer knowledge (p = 0.049). Women with better DCIS knowledge more often chose surgery whilst most women with poorer knowledge chose active surveillance (p = 0.049). DiscussionOur findings show that there is room for improvement of information provision to patients. Decision support tools for patients and clinicians could help to stimulate effective shared decision-making about DCIS management.

Independent directors and profitability: Evidence from Indonesia

<p>The primary response to this issue was to introduce and strengthen the role of independent directors in the board of directors. Independent directors aim to improve the quality of corporate governance by ensuring adequate management supervision so that stakeholders and shareholders can be well looked after. This article examines independent directors' influence on company profitability in Indonesia. The data used in this research comes from 90 companies in Indonesia from 2013 to 2022. We use panel data regression analysis as a method to measure the influence of independent directors on profitability. We find that independent directors have a significant favorable influence on company profitability. These findings support the hypothesis that the presence of independent directors can improve company performance through effective monitoring and objective decision-making. In addition, these results show that good corporate governance practices, namely practices involving independent directors, are an essential factor in increasing company profitability in Indonesia.</p>

ADOPTION INTENTION FACTORS OF ROBO-ADVISORY INVESTMENT

Participation in various financial instruments is crucial for financial engagement and wealth creation. However, lower investment adoption intention and participation levels, especially in robo-advisory instruments, need to be discussed further. Understanding the determinants of adoption intention on robo-advisors is essential for developing effective investment decision-making, thus promoting financial literacy and investment behavior. Thus, this qualitative study aims to identify the adoption intention factors of robo-advisory investment. The researcher analyzed 28 indexed journal articles using NVivo. The result highlighted that financial literacy, perceived risk, and perceived trust are the most dominant factors derived from the analysis. By shedding light on the factors influencing adoption intention, the research informs the development of more effective interventions and policies to encourage individuals to invest in their financial future.

Education Management: Decision-Making Strategies in Technology Integration in The Digital Age

In an increasingly digitally connected environment, the right use of technology can open doors for innovation, collaboration, and improved results. However, to succeed in applying technology, informed decision-making is required. This study aims to explore decision-making strategies for technology integration in educational management during the digital era. The research employs a qualitative descriptive analysis approach, a method used to discover knowledge or research theory at a specific time. Primary data, collected directly from the source, is central to this case study. Focusing on "TechEd University," an institution known for its innovative educational approaches, the study examines the challenges of technology integration, including catering to diverse technological needs within limited resources. TechEd University's strategies include thorough needs assessments, active stakeholder involvement, reliance on data-driven insights, pilot projects, professional development opportunities, and flexible policies. The implementation process involves identifying technology needs, evaluating potential solutions, pilot testing, review, iteration, and continuous monitoring and evaluation. Data collection involved a comprehensive literature review and documentation analysis, revealing critical insights into education management and decision-making strategies. The results of this study show that overall, decision-making in technology integration is not just about technology adoption; It reflects strategic efforts to harness the potential of technological transformation to achieve significant results. By leveraging technology integration models, carefully evaluating technology needs, and implementing effective decision-making practices, educational organizations, and institutions can navigate the complexities of technology integration with confidence. As we embark on this journey, it is important to remember that effective decision-making is not just a goal but an ongoing journey of adaptation and innovation from an ever-evolving technological perspective.

Impact Of Preeclampsia On Maternal And Neonatal Health: A Retrospective Cohort Study

Objective — Understanding the relationship between maternal characteristics of patients with preeclampsia (PE) and disease progression, as well as the impact on neonatal and parturient outcomes, is critical to the development of effective interventions to improve maternal and fetal outcomes in preeclamptic patients. Material and Methods — This retrospective study analyzed 94 patients with PE and focused on the relationship between maternal characteristics and laboratory findings, as well as on the impact on neonatal and parturient outcomes. Comprehensive laboratory and ultrasound examinations were performed, with primary outcomes classified into antenatal, perinatal and postpartum periods, and secondary outcomes focusing on neonatal health. Results — Patients with PE requiring maternal intensive care unit (ICU) admission had higher median serum creatinine, AST, and ALT levels vs. non-ICU patients. Patients who required postpartum medications to control blood pressure had elevated median values of urea concentration, systolic blood pressure, and diastolic blood pressure at diagnosis. A notable difference in ALT values was observed when primary cesarean section was indicated (p=0.036). Subgroup analysis revealed higher median birth weight in the Proteinuria 1+ subgroup vs. the Proteinuria 4+ subgroup (p=0.002). Patients with negative proteinuria levels demonstrated less need for neonatal intensive care unit (NICU) compared with higher proteinuria levels. In addition, a higher need for postpartum medical therapy was noted in patients of Proteinuria 4+ subgroup (74.2%). Conclusion — This study emphasizes the important role of laboratory data and blood pressure monitoring, advocating targeted interventions and clinical approaches to improve maternal postpartum outcomes (need for ICU). It also highlights the utility of urine dipstick testing for effective decision-making in the care of mothers and newborns in the postpartum period.

Pengaruh Green Marketing dan Green Consumerism Terhadap Keputusan Pembelian Produk Ramah Lingkungan

The issue of plastic waste in Indonesia has reached alarming levels with annual production reaching 64 million tons, the majority of which ends up in the oceans, making Indonesia the second largest contributor to global marine plastic pollution after China. Increasing awareness and reducing daily waste generation are crucial to protecting the environment from the serious impacts of plastic's slow decomposition. This research employed accidental sampling with 20 to 30 respondents to investigate the influence of green marketing and green consumerism on purchasing decisions of environmentally friendly products. Data analysis included data exploration to identify patterns and trends, and Ordinary Least Squares (OLS) regression testing to evaluate the linear relationship between independent variables (green marketing and green consumerism) and the dependent variable (purchase decision). The results of multiple linear regression analysis indicate that the Green Consumerism variable (X2) has a positive regression coefficient of 0.260, although it is not statistically significant (p = 0.148), suggesting that consumer adoption of environmentally friendly behavior marginally contributes to purchasing decisions of environmentally friendly products. However, the low Adjusted R Square (0.031) indicates that the model only explains approximately 3.1% of the variability in purchase decisions. Therefore, companies need to consider other factors such as price and product quality, and integrate more holistic marketing strategies to enhance consumer preference for environmentally friendly products. Further research using more sensitive analytical methods could provide deeper insights to support more effective decision-making in dynamic markets.

The nexus between pressures and ecosystem services in floodplains: New methods to integrate stakeholders’ knowledge for water quality management in Serbia

Floodplains provide a wide range of interdependent ecosystem services (ES) that more or less correlate with water quality. Any change to one component of the ecosystem can have a ripple effect on parts of or on the whole system. We tested a methodology that integrates collaborative learning and creation processes with stakeholders aimed at (1) identifying causal relationships between water quality-related ecosystem services of floodplains themselves and between ES and the pressures they encounter by using fuzzy cognitive mapping, and (2) visualizing “what-if” scenarios of the potential impact of changing pressures on selected ES, as the authors’ contribution to extending the methodology. The approach is tested on the case study of the Koviljsko-petrovaradinski rit floodplain in Serbia. Ten ES and five pressures selected as most important by stakeholders were used to create the sophisticated fuzzy cognitive model and assess the influence of pressures’ increase or decrease on given ES. Using the model, ideal (all pressures minimized) and optimal (stakeholders defined realistic level of reduction of pressures) scenarios were analyzed and mapped for the ‘Habitat provisioning’ service. The impact of maximization of each particular pressure on ES is assessed as well. The results indicate that ‘Wastewater‘ has the greatest negative influence on all ES (particularly on ‘Plant biomass grassland’); it is followed by ‘Land take’ and ‘Drought events’. If wastewater pressure is reduced to the minimum, the results obtained are similar to the optimal scenario. The proposed approach facilitates a comprehensive assessment of the floodplain’s potential to provide ES under different pressures and enhances stakeholders’ integrated understanding of the complex floodplain ecosystem and its services. This, in turn, together with the visualization of the different scenarios, enables more effective decision-making and management strategies for floodplains.

Implementasi Pelatihan Digital Marketing Bagi Pelaku UMKM di Kecamatan Sanggatta Utara,Kalimantan Timur

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy but often face challenges in marketing their products, especially in the digital era. This study aims to design and evaluate the effectiveness of digital marketing training for MSME activists in Sangatta District, East Kalimantan. The research methodology uses a mixed-methods approach with 50 MSME actors as subjects. The training conducted includes the basics of digital marketing, the use of social media, content creation, search engine optimization (SEO), and data analysis.The results show a significant increase in participants' knowledge and skills in digital marketing. Additionally, the training successfully increased sales and product visibility of MSMEs. Training participants began adopting digital marketing strategies and using data analytics for more effective decision-making. These positive impacts indicate that digital marketing training can be an effective solution to enhance the competitiveness and sustainability of MSME businesses. This study recommends the implementation of advanced training and continuous support for MSME actors, as well as collaboration between the government, universities, and the private sector to provide necessary resources. Thus, MSMEs in other regions are expected to benefit from similar programs to face challenges in the digital era.

Assessment of rural livelihoods, health and wellbeing in Vhembe District Municipality, South Africa and Narok County, Kenya: A water-energy-food nexus perspective

The Water-Energy-Food (WEF) nexus has become an integral component duly suited to enable sustainable development and an important tool to achieve and sustain various socioeconomic and environmental outcomes, including the 2030 Agenda for Sustainable Development Goals. The WEF nexus has become increasingly important in recent years as it can holistically address humankind's current triple challenges, including resource depletion, environmental degradation, and population growth. Socioeconomic factors such as increased population, economic development, and climate change patterns frequently induce unprecedented pressure on WEF resources. From the various climate change model simulations, the climate is likely to increase in the future, exacerbating the demand of the population to access the WEF resources and services. For effective resource planning and decision-making, the availability of WEF resources must be assessed under ongoing climate change. In this regard, this study assessed rural livelihoods, health, and wellbeing indicators within the WEF nexus framework in Vhembe District Municipality (VDM), South Africa, and Narok County, Kenya. The premise was to determine the drivers of livelihood changes by applying the analytic hierarchy process (AHP), a Multi-Criteria Decision-Making to understand the causal linkages between the WEF nexus resources and the sustainable livelihood indicators. Data collected from the literature review, questionnaire/group discussions, and field visit engagements were used to formulate and develop a matrix of indicators to assess livelihoods, health, and wellbeing. A correlation analysis based on the AHP was used to determine the linkages between WEF resources and sustainable livelihood indicators. The multivariate analysis used the correlation matrix to capture the pairwise degrees of relationship between WEF resources and sustainable livelihood indicators in the two study areas. The results show that the resources for sustainable livelihoods in VDM are more sustainable than those in Narok County. The Consistency Ratio values for Narok County and VDM were 0.046 and 0.067, respectively. The resulting composite index (0.143) classified both study sites under the lowly sustainable category. The results are important for informing policy formulation that guides timely interventions to balance socio-ecological systems.

Geospatial Analysis of Soil Fertility in Muzaffarpur District, Bihar, India: Integrating GPS and GIS Technologies

The soil fertility maps generated using Global Positioning System (GPS) and Geographic Information Systems (GIS) serve as crucial tools for effective nutrient management decision-making. However, soil fertility data for the Minapur, Kanti, and Marwan blocks of Muzaffarpur district, Bihar, India was found to be insufficient. Therefore, a soil fertility inventory research was conducted in these three blocks to create thematic soil fertility maps. A total of 40 geo-referenced composite soil samples were collected from various locations within the study area using a handheld GPS device. The processed soil samples were analyzed for various soil fertility parameters using standard methods. Soil nutrient status and fertility maps were then created using ArcGIS software with Inverse Distance Weighted (IDW) interpolation techniques. The results clearly indicated that the soil reaction was alkaline, with a pH value exceeding 7.5. The content of soil organic matter, potassium, and sulphur was found to be low to medium, while available nitrogen and phosphorus levels were recorded as very low in these blocks. Finally it is concluded that the study generated thematic soil fertility maps for Minapur, Kanti, and Marwan blocks of Muzaffarpur district, Bihar, revealing alkaline soil with low to medium organic matter, potassium, and sulphur and very low nitrogen and phosphorus levels.

A study of big bath practices in the Egyptian capital market: an emphasis on CEO turnover and origin

Purpose This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor. Design/methodology/approach This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data. Findings The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones. Research limitations/implications The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices. Practical implications The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale. Originality/value The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.

UK horse owners and veterinary practitioners' experiences of decision-making for critical cases of colic.

The survival of horses diagnosed with critical colic (requiring referral or euthanasia) relies on rapid and effective decision-making by the owner and veterinary practitioner. To explore UK horse owners' and veterinary practitioners' experiences of decision-making for critical cases of equine colic. Qualitative study using a phenomenological approach. Individual, semi-structured telephone interviews were conducted with 14 horse owners and 13 veterinary practitioners (vets) who had experienced a critical decision (referral or euthanasia) for a horse with colic. A purposive, convenience sample of participants was recruited. Sessions explored participant's experience of colic, including recognition, help-seeking behaviour, and challenges. Thematic analysis was performed on collected data. Four over-arching themes were identified; 'head', 'heart', 'practicalities' and 'impact'. Owners acknowledged responsibility for their horse's welfare but had different perspectives than vets on the importance of finance ('head'). Both vets and owners described how the horse-human relationship ('heart') often led to conflict during decision-making. The vet-client relationship was influential on decision-making for both owners and vets; involving other people in decision-making was described both positively and negatively by participants ('heart'). 'Practicalities', such as lack of preparedness, transport issues and adverse weather conditions, were identified by both owners and vets as barriers. Owners described a 'rollercoaster' of emotions after a critical decision, with profound impacts on their mental wellbeing, feelings of guilt, and long-term changes in behaviour ('impact'), and a lack of support to manage these feelings. Small sample size. This study describes stakeholder decision-making during critical cases of equine colic. Factors that commonly influenced decisions included an owner's previous knowledge and beliefs, social pressures, logistics and the relationship between the owner and vet. The study highlighted long-term impacts on the owner, including their management and decisions for subsequent horses. These factors should be considered in shared decision-making.