Social Prescribing (SP) is an approach which aims of improving health and well-being and connecting patients to community services. Examples of these services include physical activity and cultural activities. Despite its benefits, SP has still not been fully implemented in Portugal. This case study is part of a larger study on Social Prescribing Local System (SPLS) implementation, which comprised a quantitative approach, a pilot study and a qualitative approach, and aims at exploring patients’ and healthcare workers’ perspectives on SP. The study was carried out to understand the motivations of different stakeholders for participating in the pilot project, the anticipated benefits for patients, healthcare professionals, and the health unit, as well as their perceptions and experiences within the scope of the SP project. Data collection was carried out in December 2020 through semi-structured individual interviews and a focus group. A total of seven participants were included, of which one patient, one museum representative and five healthcare professionals. Different common dimensions related to SP emerge, including health and well-being, social interaction and community engagement, accessibility and inclusivity, motivation and adherence, collaboration and coordination, and education and awareness. The patient considered the adequacy of the activity to the patient’s state of health and capabilities, adoption of a phased approach, with a focus on progress, in order to promote long-term adherence as facilitators. For the museum, disseminating its activities to healthcare professionals and patients through different channels such as posters at the health center, social media pages, and training sessions can significantly enhance visibility and engagement, while direct phone contact and digital publications can further promote adherence, ensuring a comprehensive and coordinated approach to patient participation and institutional benefit. Healthcare professionals identified several benefits, including reduction of social isolation and sedentarism, as well as a means of strengthening the therapeutic relationship with patients. The design and implementation of SP programs should be participative and involve all stakeholders participating in the process. Barriers to adherence included time for activity and the associated costs or prerequisites, availability of activities and lack of perceived interest in health.

The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.