Mandatory Policy Research Articles

Adolescent Domestic Violence Referrals and Adverse Childhood Experiences: Race and Sex Differences

Following the implementation of mandatory arrest policies for domestic violence in the 1990s, the number of youth – particularly girls – referred to juvenile justice systems for domestic violence (DV) increased. Though adolescent DV perpetration and adverse childhood experiences (ACEs) share many of the same outcomes, and youth DV perpetration is thought to occur more frequently in abusive home environments, the link between ACEs and DV referral for juveniles is under-examined. The purpose of this study was to examine the relationship between ACEs and DV referral using data from the Florida Department of Juvenile Justice, as well as identify gender and race/ethnicity differences in referral risk by ACEs. According to results, ACEs were associated with DV referral and this relationship was stronger for girls. Latino/a youth also experienced the greatest risk of referral relative to ACEs exposure. Implications for policy makers and practitioners are discussed.

Using teacher narratives to map policy effects in the Victorian Government International Baccalaureate Primary Years Programme (IB-PYP) context

PurposeGovernment primary schools in Australia increasingly take up the International Baccalaureate's Primary Years Programme (IB-PYP) to supplement government-mandated curriculum and governance expectations. The purpose of this paper is to explore how teachers navigate and contest dual policy-practice expectations in the Victorian Government IB-PYP context.Design/methodology/approachThis study used a narrative inquiry approach. The narratives of two teachers were generated through a narrative interview and then re-storied with participants through a set of conceptual lenses drawn out of the policy assemblage and affect studies theoretical spaces.FindingsThe stories participants told show that competing mandatory local policy expressions are experienced and contested both to stabilize a technocratic rationality and produce alternative critical-political educational futures.Originality/valueThere a few accounts of teachers' policy experience in government school settings implementing the IB-PYP. In addressing this gap, this paper directly responds to prior claims of the IB's failure to promote an emancipatory pedagogy, showing instead that when teachers who bring a more critical understanding of educational purpose to their work take up the IB-PYP policy to support the enactment of that purpose.

Cognition Analysis of Building Energy Efficiency Labeling System and the Application of Policy Instrument

<p>2021年住商部門佔總排碳量，全國約占21.9%，台北市約佔75.88%。各國皆認為建築能源效率會是住商部門能否達到淨零排放的重要指標，無不積極推動建築能效標示；不過能效標示必須搭配自願性或強制性的政策工具才會發生效果。文獻回顧發現標示制度成功與否取決於標示「感知」、「品質」及「信任」三面向的發展程度。本研究歸納3面向的8個認知構面及其16項評估項目與7項政策工具，經問卷抽樣調查分析，發現「信任」面向之6項重要評估項目最受重視，其中以「評估人員條件」、「培訓認可條件」及「抽複查機制」3項評估項目對標示公信力影響最大。至於「感知」面向則僅有「與建築節能相關職業」(即資訊提供族群)的認知程度較高，未與建築節能議題接觸者，感知普遍不足，與從事建築職業無關。另外，彙整出7項政策工具之評估項目相關性分析表，自願性政策工具明顯較強制性政策工具受青睞；「強制性」的政策工具著重於「標示機構公正性」與「評估人員專業性」，不論是資訊提供或接收者，認知一致，為該政策工具之重點施政作為。「經濟手段」的政策工具，並無偏重那個面向，應從各面向並進，惟職業別與居住地區別特徵認知差異大，應針對不同族群調整施政作法，「資訊透明化」之政策工具，著重於機構公正性、辦理程序嚴謹性，應防止制度容易發生弊端的問題，並彙整出政策工具與評估項目之相關性分析表，供後續推動政策工具的參考。</p> <p> </p><p>In terms of the total carbon emissions accounted for by the residential and commercial sector in 2021, it accounts for approximately 21.9% nationwide and 75.88% in Taipei City. Various countries believe that building energy efficiency will be an important indicator of whether the residential and commercial sectors can achieve net-zero emissions, so they all actively promote building energy efficiency labels; however, energy efficiency labels must be paired with voluntary or mandatory policies to be effective. A review of the literature found that the success of a labeling system usually depends on the degree to which the public has developed three aspects of labeling: "perception", "quality" and "trust". This study summarized the 8 cognitive aspects of the 3 aspects and their 16 evaluation items and 7 policy Instruments. After a questionnaire survey and analysis, it was found that the 6 important evaluation items of the "trust" aspect received the most attention, among which the "evaluator" was the most important. The three evaluation items, "Conditions", "Training Accreditation Conditions" and "Spot Review Mechanism" have the greatest impact on the credibility of the label. As for the "perception" aspect, only "occupations related to building energy conservation" (that is, the information providing group) have a higher level of awareness. Those who have not been exposed to building energy conservation issues generally have insufficient awareness, which has nothing to do with being engaged in the construction profession. In addition, a correlation analysis table of the evaluation items of 7 policy Instruments was compiled. Voluntary policy Instruments are obviously more popular than mandatory policy Instruments; "mandatory" policy Instruments focus on "marking the impartiality of the organization" and "professionalism of the assessor". "Sex", whether the information provider or the receiver has a consistent understanding, is the key governance action of this policy Instrument. The policy Instrument of "economic means" does not focus on one aspect. It should be based on all aspects. However, there are great differences in the recognition of the distinguishing characteristics of occupational gender and place of residence. Governance practices should be adjusted according to different ethnic groups. The policy Instrument of "information transparency" focuses on Regarding the fairness of the institution and the rigor of the processing procedures, we should prevent problems that are prone to malpractice in the system, and compile a correlation analysis table of policy Instruments and assessment items for reference in the subsequent promotion of policy Instruments.</p> <p> </p>

The Ethics of Mandatory Exoskeleton Use in Commercial and Industrial Settings

Research shows exoskeletons can reduce muscle activity and decrease the risk of injury for workers. Exoskeletons, therefore, are becoming more prevalent in industrial workplaces, and their use in some circumstances has already been mandated. It is probable that additional employers will mandate the use of exoskeletons as a means of mitigating injuries to their employees. This presents ethical concerns because employers hold power over the employees wages and employment. Some employees who are required to wear exoskeletons may not be able to, while others may not wish to. How should workers privacy and preferences be weighted? Should employees be prohibited from jobs that use exoskeletons if the exoskeletons do not fit them or if they do not wish to disclose their bodys measurements? Should companies using exoskeletons be permitted to require workers to perform additional work with an exoskeleton? In this paper, we examine these and other ethical considerations related to mandatory exoskeleton use through the Six Pillars of Character framework of the Josephson Institute of Ethics (2002) and the Universal Moral Values for Corporate Codes of Ethics framework by Schwartz (2005). We provide a discussion of possible solutions following ethical tenets, including executing pilot studies before mandatory use policies, offering several self-adjustable models of exoskeletons, and allowing existing workers to transfer jobs if they are ill at ease with new exoskeleton policies. The best course of action may depend on specific individual circumstances.

Vaccine Mandates and Cultural Safety.

The issues and problems of mandatory vaccination policy and roll out in First Nations communities are unique and do not concern the safety and effectiveness of vaccines. These issues are also independent of more specific arguments of mandatory vaccination of healthcare workers as a condition of employment. As important as these issues are, they do not consider the complex politics of ongoing settler colonialism and First Nations community relations. In this paper, we also set aside the very real problems of disinformation, hesitancy, scientific and health illiteracy, and other concerns that drive vaccine hesitancy and refusal. These affect all communities, including First Nations communities. We, instead describe the dominant arguments in favour of mandatory vaccination and critique them in terms of the disputed legitimacy of Settler-Colonial decision-making as it impacts First Nations communities. We contend cultural responsiveness and safety-not state compulsion-must remain the first principles of any engagement-including vaccination-with First Nations Peoples, families, and communities.

Overpromoted and underregulated: National binding legal measures related to commercially produced complementary foods in seven Southeast Asian countries are not fully aligned with available guidance.

The market for commercially produced complementary foods (CPCF) is rapidly expanding in Southeast Asia; however, the existence and content of mandatory national policies, standards and legislation (binding legal measures) for CPCF in the region is unclear. To assess the status of national binding legal measures for CPCF in Southeast Asia, a legal and policy desk review was conducted in seven countries (Cambodia, Laos People's Democratic Republic, Indonesia, Malaysia, Philippines, Thailand and Viet Nam). The alignment of the national binding legal measures relevant to CPCF was assessed against guidance on CPCF nutrient composition and labelling requirements provided by Codex Alimentarius and the World Health Organization (WHO). Each of the seven countries had at least two national binding legal measures related to the nutrient composition or labelling of CPCF; however, there was limited alignment with the guidance from Codex and WHO. No country was fully aligned with the three CPCF-specific Codex standards/guidelines and only one country was in full alignment with the recommendations related to the protection of breastfeeding from the 'WHO Guidance on ending the inappropriate promotion of foods for infants and young children'. The findings of the review indicate that the existing national binding legal measures are insufficient to ensure that the CPCF sold as suitable for older infants and young children are nutritionally adequate and labelled in a responsible manner that does not mislead caregivers. Improved and enforced national binding legal measures for CPCF, in alignment with global guidance, are required to ensure that countries protect, promote and support optimal nutrition for children 6-36 months of age.

COVID-19 Vaccine Mandates and Vaccine Hesitancy among Black People in Canada.

COVID-19 vaccine mandates increased vaccination rates globally. Implemented as a one-size-fits-all policy, these mandates have unintended harmful consequences for many, including Black Canadians. This article reports findings on the interconnectedness of vaccine mandates and vaccine hesitancy by describing a range of responses to mandatory COVID-19 vaccination policies among Black people in Canada. Using qualitative research methods, semi-structured interviews with 36 Black people living in Canada aged 18 years and over across 6 provinces in Canada were conducted. Participants were selected across intersectional categories including migration status, income, religion, education, sex, and Black ethnicity. Thematic analysis informed the identification of key themes using Foucauldian notions of biopower and governmentality. Our results show how the power relations present in the ways many Black people actualize vaccine intentions. Two main themes were identified: acceptance of the COVID-19 vaccine in the context of governmentality and resistance to vaccine mandates driven by oppression, mistrust, and religion. COVID-19 vaccine mandates may have reinforced mistrust of the government and decreased confidence in the COVID-19 vaccine. Policy makers need to consider non-discriminatory public health policies and monitor how these policies are implemented over time and across multiple sectors to better understand vaccine hesitancy.

Business response to mandatory corporate social responsibility with evidence from India

AbstractThere has been a lot of discussion on the shift from voluntary to mandatory corporate social responsibility (CSR) and its impacts in different countries across the globe. India is unique in this context as the reporting and expenditure of a certain amount under CSR has been mandated for companies. This article analyzes the changes and responses of Indian businesses post‐2014, when new CSR rules were enacted. The key objectives of this study are to assess the level of awareness and compliance, thematic and geographical focus areas for CSR projects, and drivers and barriers to the adoption of mandatory CSR. We performed a secondary analysis of the data from 60 companies, followed by extensive primary research through in‐person interviews and offline questionnaire responses with 100 key CSR professionals from different companies in India. A key finding from the study is that the awareness of CSR policy and the pool of CSR funds has increased. The policy mandates have been a good driver in improving transparency and reporting quality. However, there is a predominant focus on four thematic areas of education, healthcare, hunger, and poverty alleviation despite the government's efforts to expand in other areas. The geographical spread of expenditure is limited to a few key industrial states in India, limiting CSR's contribution towards national development. The study adds to the CSR literature associated with institutional and stakeholder theories by looking at the response of legally bound organizations toward society and the environment. Finally, the study provides valuable information for governments and regulatory authorities considering the mandatory implementation of CSR expenditure across the globe.

Flu Shots Unveiled: A Global Systematic Review of Healthcare Providers' Uptake of, Perceptions, and Attitudes toward Influenza Vaccination.

Influenza, with its potential for widespread transmission and significant health repercussions for individuals and populations, demands the immediate implementation of effective preventive measures. Vaccination stands as a long-standing evidence-based strategic approach to bolster immunity, especially for healthcare providers at heightened risk due to repeated exposure. Nevertheless, studies indicate a variance in adherence to recommended vaccination protocols and a notable prevalence of hesitancy and negative attitudes toward influenza vaccination among this critical group globally. Recognizing the multifaceted nature of attitudes is essential for the development of targeted interventions and strategies tailored to address the specific concerns and motivations of healthcare providers. To this end, this study synthesized the evidence gathered from an exhaustive systematic review of studies on healthcare providers' uptake of and perceptions and attitudes toward influenza vaccination. A systematic literature search was conducted across the databases PubMed, CINAHL, PsycINFO, Scopus, Web of Science, and EMBASE. The review adhered to PRISMA guidelines, using Covidence for screening. The process involved 4970 references, with 2684 screened after duplicate removals and 1891 excluded, leaving 793 full texts evaluated, resulting in a final 368 selected references for analysis. Due to the considerable heterogeneity observed among the studies, a narrative synthesis method was employed. Five themes emerged from the systematic review's analysis, offering a multifaceted perspective on healthcare providers' attitudes toward influenza vaccination: (1) fostering positive views: factors promoting attitudes toward influenza vaccines; (2) navigating hesitancy: barriers and challenges to attitudes on influenza vaccines; (3) empowering change: interventions and their impact on healthcare providers' attitudes; (4) pandemic overlap: intersecting attitudes toward influenza and COVID-19 vaccines; and (5) twin challenges: the impact of mandatory policy on attitudes and influenza vaccination. Healthcare providers' attitudes toward influenza vaccination are complex and influenced by intrinsic and extrinsic motivations, barriers, demographics, organizational factors, interventions, pandemic contexts, and policy considerations. Effective strategies for promoting influenza vaccination should be multifaceted, adaptable, and tailored to address these interconnected aspects, ultimately contributing to improved vaccination rates and public health outcomes.

High-Speed Rail Launch: A Natural Experiment on Geographic Location and Cash Dividends

This paper examines the impact of geographic location and high-speed rail (HSR) launch on the capital market efficiency in terms of cash dividend payouts. A firm's geographic location reflects the degree of information asymmetry, and HSR launch improves information dissemination. Using a sample of China's public firms, we find that the launch of HSR significantly reduces the cash dividends in firms located in neighboring cities along the HSR line. This effect is more pronounced in firms experiencing agency issues, especially those operating in complex businesses, audited by small auditors, state-owned enterprises, and those characterized by greater free cash flow and fewer investment prospects. Further analysis shows that the suppression of cash dividends accompanied by the launch of HSR only exists before implementing the mandatory dividend policy. The results indicate that the launch of HSR alleviates information asymmetry between external investors and managers, reduces agency costs, and improves stock market efficiency.

Developing a national pandemic vaccination calendar under supply uncertainty

During the COVID-19 pandemic, many countries faced challenges in developing and maintaining a reliable national pandemic vaccination calendar due to vaccine supply uncertainty. Deviating from the initial calendar due to vaccine delivery delays eroded public trust in health authorities and the government, hindering vaccination efforts. Motivated by these challenges, we address the problem of developing a long-term national pandemic vaccination calendar under supply uncertainty. We propose a novel two-stage mixed integer programming model that considers critical factors such as multiple doses, varying dosing schemes, and uncertainties in vaccine delivery timing and quantity. We present an efficient aggregation-based algorithm to solve this complex problem. Additionally, we extend our model to allow for dynamic adjustments to the vaccine schedule in response to mandatory policy changes, such as modifications to dose intervals, during ongoing vaccinations. We validate our model based on a case study developed by using real COVID-19 vaccination data from Norway. Our results demonstrate the advantages of the proposed stochastic optimization approach and heuristic algorithm. We also present valuable managerial insights through extensive numerical analysis, which can aid public health authorities in preparing for future pandemics.

Factors associated with COVID-19 vaccination among healthcare workers in an Algerian University Teaching Hospital: A cross-sectional study

BackgroundThe global COVID-19 pandemic has deeply impacted health systems, emphasizing the need for effective vaccination campaigns. However, vaccine hesitancy, particularly among healthcare workers, challenges achieving comprehensive immunization coverage. The primary objective of this study is to elucidate the factors influencing COVID-19 vaccine uptake among healthcare workers at an Algerian University Teaching Hospital. MethodsA cross-sectional survey was conducted at the University Teaching Hospital of Oran, Algeria, from February 17 to April 11, 2022. We investigated factors associated with COVID-19 vaccine uptake among 196 hospital staff members, including 98 physicians and 98 nurses. Factors independently associated with vaccination were identified using a multivariable logistic regression analysis, and adjusted odds ratios with 95% confidence intervals were provided. ResultsThe COVID-19 vaccination rate among HCWs was 32.1%. Several factors were significantly associated with COVID-19 vaccination in the multivariable analysis. These include the belief that even healthy individuals should be vaccinated against COVID-19 (aOR = 3.13; 95% CI: 1.13–8.63), the perception that comprehensive vaccination coverage against COVID-19 could support the healthcare system in future epidemics (aOR = 4.15; 95% CI: 1.68–10.23), endorsement of mandatory COVID-19 vaccination (aOR = 4.37; 95% CI: 1.42–13.45), and adherence to all recommended vaccines for HCWs or compliance with the recommended immunization schedules for their children (aOR = 4.75; 95% CI: 1.47–15.36). ConclusionThis study highlights key beliefs influencing COVID-19 vaccine uptake among healthcare workers, including the necessity of vaccinating healthy individuals, the perceived importance of comprehensive vaccination in supporting the healthcare system during future epidemics, agreement with mandatory vaccination policies, and adherence to recommended vaccine schedules.

Target and Performance: Evidence from China’s Air Quality Management

Taking China’s air quality management during the 13th 5-Year Plan (2016–2020) as a case, this study empirically examines the impact of mandatory policy target set by the higher-level government on the performance of lower-level government in achieving the target. The results show that there is an inverted U-shaped relationship between environmental target value and target completion rate. In addition, the inverted U-shaped relationship is moderated by local economic growth rate. Specifically, economic growth impairs the positive effect of environmental target value on environmental performance before the turning point but alleviating the negative effect after the turning point. Moreover, higher-level attention can strengthen the target setting effect for local governments. Therefore, a successful target-based performance management system needs the reasonable design for the target difficulty and coordination of conflicting targets.

Rubella Vaccine Uptake among Women of Childbearing Age in Healthcare Settings.

Rubella is a contagious viral infection that occurs most often in children and young adults. Rubella is the leading vaccine-preventable cause of birth defects. Rubella infection in pregnant women may cause fetal death or congenital defects known as congenital rubella syndrome. There is no specific treatment for rubella, but the disease is preventable by vaccination with an efficacy of over 95%. Vaccination coverage is still below the recommended levels and many cases have occurred worldwide. The COVID-19 pandemic has had a negative impact on the immunization programs and the quality of disease surveillance worldwide. Operators of the healthcare setting are at increased risk of infection due to their work duties and should receive preventive vaccination or serologic protection to work in a healthcare setting. To evaluate the serological evidence of rubella IgG antibodies in female healthcare operators of childbearing age, to assess the risk of a breakthrough infection and the need for an additional dose of vaccine. We collected age and antibody titers from 449 young female operators aged <50 years who underwent the periodic surveillance at the Occupational Medicine Unit of the Policlinico Tor Vergata, Rome, from January to July 2022. Subjects were considered immune if the anti-rubella IgG titer was >11.00 IU/mL. The rate of serologically unprotected subjects was 9.13% (41/449). The mean age of protected subjects was 26.93 years, while the mean age of unprotected subjects was 28.24 years. Age did not correlate with mean titer on statistical analysis (p = 0.10). The acceptance rate among unprotected operators was 31.7%. A positive attitude towards vaccination was found in 11/28 (39.3%) of the unvaccinated subjects, while a negative tendency was found in 2/28 (7.1%) of these subjects; most of the unvaccinated operators 15/28 (53.6%) prefer to postpone the administration of the vaccine. When compared with a similar population from the pre-pandemic period, the actual proportion of immune female subjects was not significantly different from that found in 2019 (90.87% vs. 90.3%). Protection against rubella was suboptimal among female healthcare workers of childbearing age. Acceptance of the rubella vaccine among these operators was low. Most of those who were hesitant intended to postpone the vaccination, while a minority had negative attitudes toward vaccination. A policy of mandatory vaccination policy should overcome the reluctance of operators.

If only I had time: Teachers’ perceptions of teaching high-ability science students

​With many countries relying on science and technology for their economic prosperity, science educators are tasked with nurturing curiosity and encouraging high-ability science students to become creative and innovative scientists of the future. This exploratory case study employed semi-structured interviews to investigate how four award-winning science teachers identified and addressed the learning needs of their high-ability science students. The research was underpinned by a constructivist theory of learning. Findings suggest that these teachers were not aware of mandated policies for Gifted and Talented students. They used English and mathematics standardised tests for identifying high-ability science students, supplemented with their own approaches to identification. Although literature identifies the importance of student-led science inquiry, we found no evidence of the teachers engaging their students in authentic scientific inquiry to enable them to investigate their own questions. These findings are discussed in the light of extant literature. Keywords: high-ability science students; gifted and talented in science; identification of high-ability science students

Sugar labeling information and online marketing strategies for hand-shaken tea drinks in northern Taiwan.

Sugar-sweetened beverages (SSBs) are the main cause of excessive sugar intake and increased health risks. Food companies usually use social media to market SSBs in order to increase consumers' purchase intentions. To reduce excessive added sugar consumption from hand-shaken tea drinks, Taiwan has implemented a mandatory policy requiring clear sugar content labeling. This study aimed to investigate the sugar label information and online marketing strategies for hand-shaken tea drinks in northern Taiwan. In this cross-sectional study, content analysis was employed to investigate the sugar labeling information and the current situation of online marketing in hand-shaken tea drink brands based in northern Taiwan. Seventy-two hand-shaken tea drink brands' stores were visited to record their sugar labeling presentation methods, with brands lacking labeling, presenting incomplete labeling, or not offering customized sugar levels being excluded, resulting in 60 brands being chosen for the subsequent data collection process. The sugar and energy contents in 1,581 hand-shaken tea drinks were recorded and calculated. Subsequently, the sugar contents were assessed in accordance with World Health Organization (WHO) sugar recommendations (25 g/day), warning label criteria, and Taiwan's regulations for low-sugar packaged beverages. Seven brands that had high online impressions were further selected and their marketing strategies in 560 Facebook posts were analyzed. The presentation methods of labeling varied among the 60 brands, and only 42 brands had obvious and easily accessible labeling. The most common labeling presentation method was posters (n = 28). After converting the sugar content of half-sugar and low-sugar hand-shaken tea drinks, it was found that 60.2% of half-sugar beverages and 13.0% of low-sugar beverages exceeded 25 g of sugar per cup. Over 90% of brands had Facebook and Instagram accounts. The top marketing strategies for tea drink brands on Facebook were specific beverage information, brand information, and nutrition and health marketing. Most posts promoted sugar-sweetened beverages. Not all hand-shaken tea drink brands in this study followed Taiwan's labeling regulations. Moreover, high sugar contents in hand-shaken tea drinks labeled as half-sugar and low-sugar could potentially lead people to unconsciously consume excessive amounts of sugar. Future research should explore the impact of online marketing strategies on SSBs consumption behavior and ways to mitigate it among the Taiwanese public.

International sanctions enacted against Russia as overriding mandatory rules—on which foot should international arbitrators stand?

Abstract Over the last decades, the role of international arbitrators has evolved from dealing with purely private interests to promoting the rule of law worldwide and safeguarding the interests of the international community. Following the armed conflict in Ukraine, a plurality of States has enacted international sanctions against Russia, which are currently impacting the performance of many international contracts. This article analyses the enforcement of international sanctions by international arbitrators as a matter of overriding mandatory public policy rules. This article also draws a new perspective on the subject, by analysing it from two different yet complementary approaches. First, because national courts have supervisory powers at the post-award stage, the reasoning of international arbitrators may depend on whether such international sanctions are regarded as public policy rules within relevant national legal orders. Secondly, because international arbitral tribunals have no forum, their decision regarding the enforcement of international sanctions will depend on the existing legal theories of international arbitration. After comparing the different results under the territorial, multilocal, and transnational approaches, the author advocates for the enforcement of international sanctions against Russia as part of transnational public policy rules.

Vaccine conspiracy association with higher COVID-19 vaccination side effects and negative attitude towards booster COVID-19, influenza and monkeypox vaccines: A pilot study in Saudi Universities

ABSTRACT Conspiracies regarding vaccines are widely prevalent, with negative consequences on health-seeking behaviors. The current study aimed to investigate the possible association between the embrace of vaccine conspiracies and the attitude to booster COVID-19, seasonal influenza, and monkeypox (mpox) vaccinations as well as the perceived side effects following COVID-19 vaccination. The target population involved academic staff and university students in health colleges in the Kingdom of Saudi Arabia. A self-administered questionnaire was distributed in January 2023 to collect data on participants’ demographics, self-reported side effects following each dose, willingness to get booster COVID-19, seasonal influenza, and mpox vaccinations, as well as an evaluation of vaccine conspiracies and attitude to mandatory vaccination. Among the 273 participants, the willingness to receive yearly booster COVID-19 vaccination was observed among 26.0% of the participants, while it was 46.9% and 34.1% for seasonal influenza and mpox vaccinations, respectively. Multinomial logistic regression analyses demonstrated a significant correlation between endorsing vaccine conspiracies and higher frequency of self-reported side effects following uptake of the second and third doses of COVID-19 vaccines. Vaccine conspiracies were also correlated with attitude toward booster COVID-19, influenza, mpox, and mandatory vaccination. The findings of this pilot study highlighted the potential adverse impact of the preexisting notions and negative attitudes toward vaccines, which could have contributed to heightened perceived side effects following COVID-19 vaccination. The study also highlighted the ongoing divisions concerning mandatory vaccination policies, emphasizing the need for cautious implementation of this strategy as a last resort for public health benefit.

Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market

Research background: Audits are intended to ensure the reliability of financial statements, as this is fundamental for different stakeholders. However, both auditor tenure and audit fees could affect the earnings management of companies. In 2014, the European Union established a mandatory audit firm rotation policy. In the United States, although there is still no mandatory regulation in this regard, there has been a large public debate over the advisability of this policy. Another unresolved controversy is whether audit fees determine audit quality. Purpose of the article: The aim of this research is to study the effect of auditor tenure and audit fees on earnings management, i.e., to determine whether a longer-term relationship between the auditor and the audited company, as well as higher audit fees, reduce the audited company's earnings management, thereby making the financial statements more reliable for stakeholders and increasing the quality of the audit report. In addition, the Big Four auditing companies in the United States were analyzed in order to determine the influence of corporate culture. Methods: A sample of companies listed in the S&amp;P 500 stock market index was employed for the analysis, covering the years 2012 to 2021, resulting in a dataset comprising 3,010 observations. To examine the research hypotheses while mitigating the potential bias from omitted variables, a linear regression analysis was conducted using panel data with fixed effects regression. To enhance the robustness of the results, winsorized variables were also employed. Findings &amp; value added: Overall, the results confirm that the quality of financial statements improves as auditor tenure increases, and so implementing a mandatory auditor rotation may not be in a company’s best interests. The results also support the market segmentation theory, as higher audit fees are aligned with higher quality financial reporting. Furthermore, by analyzing the Big Four audit companies in the US, it is shown that the influence of audit fees and auditor tenure on earnings management also depends on the internal aspects of the particular audit firm, especially its ethical culture. In sum, US policymakers should neither set limits on audit fees nor enforce a mandatory audit firm rotation similar to that of the EU.

Exploring the Effect of Policies on Environmental Pollution Liability Insurance in China’s Highly Polluting Industries: Applying Ajzen’s Theory of Planned Behavior

ABSTRACT This paper investigates the effects of different types of government policies related to environmental pollution liability insurance (EPLI) and how these policies promote the demand for EPLI of polluting enterprises. Based on the theory of planned behavior (TPB), we establish a research framework to analyze the effects and mechanisms of the three different policies (mandatory, incentive, and monitoring policies). Our empirical results suggest that the mandatory and monitoring policies can effectively promote companies to buy insurance, but the incentive policies have no significant impact on the insurance demand overall. Furthermore, companies with more positive environmental attitudes are not sensitive to mandatory policies. Although the overall effect of incentive policies is not significant, they have a significant positive impact on the EPLI demand of non-state-owned companies. The monitoring policies prompt enterprises to purchase insurance by strengthening information disclosure and compliant production.