Disparities in access and three-year survival of patients with ST-elevation myocardial infarction treated in percutaneous coronary intervention-capable hospitals within the Brazilian public and private healthcare systems: The VICTIM extended registry.

Financial auditing is fundamental to financial reporting, as it lends credibility to the documents. Therefore, financial auditing is widely established in the private sector, being, for example, mandatory for companies listed on the Brazilian stock exchange. However, in the public sector, it is still in the implementation phase. In this sense, this study is pioneering in mapping the circumstances under which financial auditing is carried out in Brazilian subnational Courts of Accounts, analyzing the impact that this type of audit has had on the assessment of annual financial statements in these courts. Through a specific questionnaire, an auditor from each subnational Court of Accounts was asked whether their respective court has implemented financial auditing and, if so, what their personal perception is of the value the court places on it, whether it is included in the annual financial statement assessment process, and whether there has been any rejection of annual accounts due to a financial audit opinion. The results reveal that about half of the courts still do not conduct financial audits and, among those that do, the impact of the financial audit opinion is practically nil on the assessment of annual accounts. Therefore, it can be concluded that, despite being indispensable in the analysis of financial information, the Brazilian public sector has not fully benefited from the advantages that this type of audit provides.

Hybrid threats require hybrid solutions: A roadmap for healthcare security.

The effect of the public work programme in Hungary on private sector wages

Business incubation has emerged as a key instrument for strengthening local economies, promoting entrepreneurship and expanding employment opportunities within South African municipalities. This article evaluates the role of incubation models in advancing local economic development within the Nkangala District Municipality. A qualitative document analysis approach is employed, drawing on municipal development plans, provincial policy documents and recent academic literature. As the study relies exclusively on secondary sources, no ethical clearance was required. The findings demonstrate that incubation models support enterprise development, enhance small business resilience and foster innovation, particularly in rural and semi-urban areas. Municipalities that embed incubation initiatives within their local economic development strategies show improved alignment between local resource endowments and enterprise growth trajectories. Despite these benefits, the analysis identifies persistent challenges related to inconsistent support systems, limited monitoring and evaluation practices, and weak long-term sustainability planning. The study underscores the importance of capacity building, strategic partnerships and context-sensitive incubation designs. It concludes that incubation models offer clear value for local economic development in Nkangala, but their effectiveness is closely tied to governance stability, coordinated institutional support and ongoing learning. Strengthened policy alignment and collaboration with higher education institutions and the private sector are recommended.

Youth unemployment remains a persistent socio-economic challenge in South Africa and is particularly acute within semi-urban and rural District Municipalities. This article examines the effects of youth unemployment in the Nkangala District Municipality in Mpumalanga Province. The study adopts a qualitative research approach based on secondary data drawn from government labour statistics, municipal integrated development plans and recent academic literature. As the study relies exclusively on documentary sources, no human participants were involved and ethical clearance was not required. The findings indicate that elevated youth unemployment in the district contributes to deepening poverty, constrained local economic growth, increased social dependency and weakened community cohesion. Structural factors, including limited industrial diversification, skills mismatches and unequal access to economic opportunities, are identified as key drivers of youth exclusion. The analysis further shows that unemployed youth face heightened exposure to social risks such as substance abuse, criminal activities and long-term disengagement from the labour market. The article argues that effective responses require coordinated municipal planning, strengthened skills development pathways and closer collaboration with the private sector and technical training institutions. The study contributes a district level perspective that demonstrates how national unemployment trends translate into localised development challenges.

ABSTRACT Drawing on the logic of positive organizational scholarship and anchored in an integration of moral licencing and social cognitive theories, we examine social-relational processes relating affiliative citizenship behaviour to promotive and prohibitive voice. Based on respondents from private sector organizations, Study 1 examines why affiliative citizenship behaviour relates to these two types of voices. Results of path analysis reveal affiliative citizenship behaviour to indirectly relate to both the promotive and prohibitive voices through the serial mediation of moral credits and voice self-efficacy. Study 2 draws on a sample of firefighters and their team leaders to replicate as well as extend the findings of Study 1 by examining a boundary condition of the preceding relationships. Results of path analysis replicate the indirect effect of affiliative citizenship behaviour on promotive and prohibitive voice through the preceding social relational pathways. Additionally, the findings extend those of Study 1 by showing these relationships to be conditional upon servant leadership such that they are stronger when servant leadership is low rather than high. Specifically, servant leadership enhances the voice self-efficacy of those low (but not high) in moral credits leading to promotive and prohibitive voice.

Purpose This study investigates inequality of opportunity (IOp) in university-to-work transitions among higher education graduates in the Western Balkan Six: Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, and Serbia. Framed within the Sustainable Career Ecosystem) and IOp frameworks, it focuses on how demographic and socio-economic circumstances—such as gender, family socio-economic status, and rural origin—influence the time-to-first-job and early career outcomes. Design/methodology/approach Drawing on nationally representative data from the Regional Cooperation Council Public Opinion Survey (2019–2021), we apply a two-stage quantitative approach. First, we estimate lower-bound IOp in time-to-first-job using circumstance-based decomposition. Second, we assess how early disadvantage predicts employment outcomes such as job satisfaction, job security, and perceived job opportunities. Findings The analysis confirms that structural circumstances significantly affect university-to-work-transition across the six Western Balkans. Graduates from urban and higher-socio-economic status (SES) backgrounds, as well as male graduates, transition into employment more quickly and report better job quality. Pandemic-related disruptions further amplified inequalities, especially for women and rural youth. National disparities are evident, with Kosovo, Bosnia and Herzegovina, and Albania showing more pronounced delays, while Serbia and Montenegro present relatively stronger private sector absorption. Research limitations/implications The study is limited by its reliance on cross-sectional data and its focus on the period up to 2021. Future research could explore longitudinal analyses of employment outcomes, the role of informal networks, and post-pandemic labour market trends. Practical implications Findings support the need for differentiated policy responses. For governments, this includes addressing rural–urban disparities, informal recruitment, and brain drain through inclusive labour market reforms. For higher education institutions, the emphasis should be on enhancing work-based learning, strengthening employer linkages, and tailoring career services to institutional and disciplinary contexts. Originality/value This study contributes new comparative evidence on graduate employability and IOp in a strategically important yet under-researched European Union (EU) neighbourhood. It offers regionally grounded insights for improving graduate transitions and designing equitable career ecosystems aligned with European integration goals.

Comparative Trends in Statin Utilization and Expenditures in the Public and Private Healthcare Sectors in Malaysia: Insights From the Malaysian Statistics on Medicines, 2004-2022.

Human Resource Management (HR) is one of the most important aspects in today's modern era. Human resources are seen as a central factor in achieving organizational goals, both in the private and government sectors. This is in line with the view of Siagian (2015) who states that the success of an organization is not only determined by the availability of natural resources or technology, but rather determined by the quality of human resources who manage and utilize it. Work motivation is the main driver for a person to behave, work hard, and carry out tasks in accordance with the obligations given. The type of research used is qualitative research, the results of initial observations at the Regional Revenue, Finance, and Asset Management Agency (BPPKAD) of Southwest Papua show that there is a variation in motivation among employees. For example, some employees still show low discipline, as seen from the high rate of delays in entering work and the lack of optimal completion of tasks on time. In addition, there are employees who tend to be passive in meetings and coordination activities, so that the workload is more borne by employees who have high motivation. This phenomenon provides an illustration that employee motivation in Southwest Papua still needs to be improved through the right strategies, such as providing performance allowances, training opportunities, and rewards for work achievements.

This study aims to explore the role of sustainable leadership (SL) in enhancing employee subjective well-being (SWB) within healthcare settings during pandemics like COVID-19 emphasizing the mediating influence of compassion and the moderating role of burnout. Data were collected from 365 frontline health-care workers (i.e. doctors and nurses) working in public and private sector hospitals. A quantitative research design was employed, and the data were analyzed using Hayes' PROCESS macro to test both direct and indirect effects, specifically focusing on mediation and moderated mediation models. The study's findings validate the hypothesized relationships. SL positively influences employee well-being through compassion; however, this indirect effect diminishes under high levels of burnout, indicating a conditional compassion pathway. Healthcare leaders should adopt SL approaches that cultivate compassion while actively addressing employee burnout. Such efforts can preserve and enhance staff well-being, especially in high-stress healthcare environments during crises, particularly pandemics. This study contributes to the emerging literature on SL by introducing compassion as a key mediating mechanism in enhancing employee SWB. It further extends existing models by identifying burnout as a boundary condition that weakens the compassion-well-being link. The findings offer a nuanced understanding of how SL can foster well-being in healthcare settings, particularly during crisis contexts such as the COVID-19 pandemic.

Purpose This study aims to examine the transformative potential of strategic corporate sustainability responsibility (SCSR) as a profit-enhancing strategy for businesses, in contrast to traditional corporate social responsibility, which predominantly emphasises reputation management. Design/methodology/approach To achieve the aim of this study, a qualitative case study analysis method was adopted, grounded in stakeholder and shared value theory. The research examines partnership dynamics between leading corporations, such as Unilever, Microsoft and Coca-Cola, and organisations like Oxfam and the World Wildlife Fund. It uses case studies and annual reports to assess the impact of socially responsible corporate sustainability initiatives. Findings Key findings reveal that SCSR initiatives align closely with corporate objectives, fostering stronger stakeholder relationships, uncovering new revenue streams and enhancing profitability while integrating social responsibility. Moreover, partnerships between the private sector and the voluntary sector are identified as a critical strategy essential for achieving these outcomes. Research limitations/implications The limitations of the study include its focus on specific case studies, indicating that further research could improve the generalisability of the findings across diverse industries. Originality/value This research not only reinforces the profitability of SCSR but also highlights its transformative potential in addressing pressing global challenges. It establishes a clear roadmap for businesses seeking to lead in social impact, sustainability and profitability, and emphasises the importance of partnerships with the voluntary sector as integral to the success of SCSR initiatives.

Purpose: This program aims to enhance the capacity of coastal communities in managing marine ecotourism potential while maintaining the sustainability of coral reef ecosystems. Research Methodology: The implementation methods include socialization, Focus Group Discussions (FGD), technical training, and hands-on practice in the creation and installation of BioReefTek media and spiderwebs as tools for coral growth, involving 48 participants (fishermen and Mitra Analaut) on November 8, 2025. Results: The activities resulted in a significant increase in community knowledge and participation in marine conservation, with a 90% improvement measured through pre-test and post-test evaluations. The FGD produced important recommendations regarding the need for synergy between education, conservation, and nature-based economic development. The active role of the Anana Laut Community was a key element of the program’s success through local innovation and cross-sector collaboration involving the community, academics, government, and private sector. Conclusions: This program demonstrates the effectiveness of a holistic approach in integrating simple technology with local wisdom for the sustainability of coral reef ecosystems. Limitations: The limitation of this community service lies in the use of the BioReefTek method, which requires experimentation with more complex methods for coral ecosystem restoration. Contributions: This program contributes to the preservation of coral reefs, which are better preserved and experiencing improved growth. It also impacts the increased fish catch for fishermen.

Background Everyday challenges faced by employees at work have been constantly increasing. In order to maintain human sustainability and promote organisational performance, employees are required to demonstrate their resilience, that is, capacity to ‘bounce back’ from adversity and to handle and adapt to continually changing situations. Nonetheless, people’s responses to failure vary widely signalling the need to enable resilience. Objective The paper treats employee resilience as a developable capacity and argues that the behaviours that indicate this capacity are affected by numerous factors, including individual, familial and environmental. The current paper focuses on individual level predictors and aims to reveal whether and how demographic characteristics (gender, generation) and career traits (job tenure, sector type, sector (healthcare and wellness), and work as a calling vs job) shape employee resilience. Methods The study employed a non-probability purposive sampling approach. Quantitative data were collected during a survey in healthcare institutions and wellness centres in Lithuania. Data from 758 respondents were analysed using descriptive statistics and nonparametric inferential tests, such as the Mann–Whitney U test and the Kruskal–Wallis test. Results The findings revealed statistically significant differences ( p < 0.05) indicating that greater resilience was demonstrated by older male employees in the private sector, who were wellness industry workers with a 3- to 5-year job tenure. Conclusion From a human resource management perspective, the study contributes by identifying employee groups that may be more or less resilient, thereby suggesting targeted interventions to strengthen resilience.

Formalization has become a necessary step in Vietnam’s ongoing efforts to refine its market-oriented institutions and promote the sustainable development of the private sector in Vietnam. The formalization of household businesses enhances transparency, improves access to capital, expands market opportunities, and strengthens competitiveness. Despite these expectations, progress in formalization remains limited, as only a modest share of household businesses have operated within the formal sector relative to the total number currently operating. Many households remain hesitant due to concerns over tax obligations, accounting requirements, and legal compliance costs, as well as apprehension about increased managerial pressure following conversion. In addition, small-scale production, family-based management practices, and limited access to information and legal advisory services constitute significant barriers, particularly in rural areas. This study analyzes the current status of household business formalization and proposes policy solutions aimed at promoting a more sustainable and effective transition process.

Urban waste management is an environmental issue that directly impacts the comfort and quality of life of the community, particularly in market areas. The Ciputat Market area in South Tangerang City previously experienced significant waste accumulation, which disrupted daily activities and triggered public criticism of the local government. This study aims to analyze the level of community satisfaction regarding urban waste management in the Ciputat Market area. This research employs a quantitative descriptive approach using a survey method involving 100 respondents, comprising market vendors, visitors, local residents, and road users. Data were collected through a five-point Likert scale questionnaire and analyzed using descriptive statistics. The findings reveal that community satisfaction falls within the moderate to low category, with 62.5% of respondents expressing dissatisfaction or being less than satisfied with the waste management. The aspects receiving the lowest evaluations include the consistency of waste transportation and the sustainability of waste management policies. This condition reflects the suboptimal quality of public servis in waste management. Therefore, this study recommends that the state or local government must demonstrate a tangible presence through the reinforcement of strict policies and regulations. Furthermore, the government needs to act as a catalyst in fostering the active participation of citizens and the involvement of the private sector to develop a collaborative and sustainable waste management system.

The functions of government intelligence assessment and private sector risk intelligence have many similarities. The work in both sectors involves providing ‘customers’ of intelligence reports with decision-advantage and foresight. The similarities between the two sectors enable the creation of a set of principles for what constitutes intelligence success – an underexplored topic in intelligence studies – which apply to both government intelligence and private sector risk intelligence. Whilst the nature of success differs according to the type of intelligence being studied (strategic vs tactical, current intelligence vs forecasting), it is possible to identify general principles which indicate intelligence success. These principles broadly constitute: intelligence which is not available elsewhere and is relevant to decision-makers; intelligence which gives decision-makers informed options for the future; and intelligence which adds new information to an existing body of knowledge of value to decision-makers. At a time when the geopolitical landscape is increasingly volatile and the Data Age has transformed the availability of information for executives, decision-makers, and policymakers, communication of the value of intelligence has never been more important, both in the public sector and private sector. As a result, clearly identifying the principles of success – as opposed to dwelling on failures – is the key to setting up intelligence practitioners in the public and private sector for success.

Regulatory burdens, managerial practices, and gender inclusion: determinants of firm performance

This study aims to elaborate, compare and revise the characteristics, trends and connections between the orientation of certain study programs on the labour market demands through the development of entrepreneurship by using theoretical and comparative approach. Accordingly, a qualitative methodological approach was used, that is, data collection through document analysis as well as the trend analysis method. The results indicate the presence and/or absence of a large number of outcomes related to entrepreneurial competencies and the potential relevance of individual study programmes. Special attention is focused on the analysis of the learning outcome s visible in the syllabi of eighteen undergraduate, graduate and integrated study programs conducted at the Josip Juraj Strossmayer University of Osijek. There is a difference in study programmes designed in the last five years, while other study programmes which have been delivered at the University of Osijek for many years retain the tradition, but also the need to change for new generations. The trend analysis highlights the ever-increasing relevance and, therefore, the orientation on the labour market of those study programmes that were created in the last five to seven years. As a result, one can conclude that students outside the faculties of economics do not acquire enough competencies for entrepreneurship. In addition to revising study programmes, it is necessary to offer new elective courses at different levels of education, but also free elective courses that would give students a wider knowledge and the possibility of acquiring entrepreneurial competencies during their studies. All of the above is a response to the challenges that the young face when completing their higher education. One of the indicators of the necessity of introducing changes is the growing number of teaching staff who decide to change their profession upon completing their studies or who enter the private sector (OECD, 2008; 2016; 2019). In this sense, the development of entrepreneurial competencies strengthens competitiveness on the market but also contributes to the sense of a complete professional competence.

Purpose This study addresses the critical need to understand stakeholder dynamics in rewilding initiatives within the context of the global nature crisis, particularly in the Global South, where species and habitats face significant pressures. By bridging a gap in longitudinal evidence, it examines the Mauritius Kestrel (Falco punctatus), a species rescued from near extinction, as a case study, offering valuable insights into sustainable rewilding practices. The research identifies key factors that drive the effectiveness of conservation efforts and provides actionable guidance for future species protection. Design/methodology/approach This study employs a qualitative longitudinal case study approach, focusing on the Mauritian Kestrel rewilding project from 1973 to 2024. Data were collected through semi-structured interviews with key stakeholder groups, supplemented by stakeholder mapping. Findings The study identifies four critical factors for effective rewilding initiatives: Resources, focusing on the sustainable management of financial and non-financial assets; trust, stakeholder dynamics, addressing conflicts, collaboration, cultural considerations and community engagement; and time, highlighting the necessity of a long-term perspective to ensure the success of species reintroduction and prevent extinction. Research limitations/implications A limitation of our study is its focus on a single species-specific conservation project within a small island developing state. Practical implications This research provides valuable insights into the factors that contribute to the success of rewilding projects, offering guidance for future organisations such as private sector companies, NGOs, funders, policymakers and local communities. Social implications This study underscores the critical role of guardianship in conservation, advocating for a shift from passive stewardship to active, personal responsibility for protecting nature. This call to action emphasises the need for humans to reconnect with nature, cultivating a shared commitment to biodiversity and ecosystem resilience in the face of global challenges. Originality/value To the best of the authors’ knowledge, this paper is among the first to explore multi-stakeholder perspectives on the factors contributing to the success of rewilding projects, drawing on insights from one of the world's longest-running rewilding initiatives. It re-evaluates stewardship theory by introducing the notion of guardianship as a more holistic and adaptive framework. The research provides unique insights into effective conservation strategies, presenting novel evidence of the critical role guardianship plays in fostering successful rewilding initiatives.