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The British Columbia Ministry of Health’s Clinical Care Management initiative was used as a case study to better understand large-scale change (LSC) within BC’s health system. Using a complex system framework, the purpose of this paper is to examine mechanisms that enable and constrain the implementation of clinical guidelines across various clinical settings.

Researchers applied a general model of complex adaptive systems plus two specific conceptual frameworks (realist evaluation and system dynamics mapping) to define and study enablers and constraints. Focus group sessions and interviews with clinicians, executives, managers and board members were validated through an online survey.

The functional themes for managing large-scale clinical change included: creating a context to prepare clinicians for health system transformation initiatives; promoting shared clinical leadership; strengthening knowledge management, strategic communications and opportunities for networking; and clearing pathways through the complexity of a multilevel, dynamic system.

The action research methodology was designed to guide continuing improvement of implementation. A sample of initiatives was selected; it was not intended to compare and contrast facilitators and barriers across all initiatives and regions. Similarly, evaluating the results or process of guideline implementation was outside the scope; the methods were designed to enable conversations at multiple levels – policy, management and practice – about how to improve implementation. The study is best seen as a case study of LSC, offering a possible model for replication by others and a tool to shape further dialogue.

Recommended action-oriented strategies included engaging local champions; supporting local adaptation for implementation of clinical guidelines; strengthening local teams to guide implementation; reducing change fatigue; ensuring adequate resources; providing consistent communication especially for front-line care providers; and supporting local teams to demonstrate the clinical value of the guidelines to their colleagues.

Bringing a complex systems perspective to clinical guideline implementation resulted in a clear understanding of the challenges involved in LSC.

The purpose of this paper is to analyse the criminalisation of money laundering, corporate criminal liability for money laundering, equitable liability of professional intermediaries for money laundering and defence of disclosure from the perspective of Shari'ah.

The approach is to interpret and analogise the injunctions in the primary sources of Shari'ah, namely the Qur'an and Sunnah.

In Islam, money laundering can be classified as a criminal offence of ta'zir, corporations cannot be made criminally liable for money laundering, professional intermediaries can be made equitably liable for money laundering and defence of disclosure is acceptable.

Money laundering laws can be adopted with some modifications by Muslim jurisdictions where Shari'ah is the principal source of law.

The paper presents novel insights into the compatibility of money laundering laws with the principles of Shari'ah.

Accounting studies have attempted to forecast future attributes of firms' financial statements, primarily earnings. These studies typically adopt a cross‐sectional approach in estimating forecasting models, combining firms from different industries in the same model. This cross‐sectional approach implicitly assumes the relations between earnings and the explanatory variables are consistent across industries.

This paper looks at the importance of forecasted information as a key input to investors decision models. The research design uses accounting variables suggested by financial accounting theory, industry variables and economic variables. Analysis of the data indicated that only return on investment yield and capital intensity were associated with earnings. In an environment of rapidly changing economic conditions and attendant uncertainty, the scrutiny of forecast accuracy has is crucial. For a firm, the allocation of resources is based upon forecasts of financial information that may affect its survival. Earnings and dividends forecast, and the growth rates in these forecast are key informational inputs in investor decision models (Chang and Most, 1980). In addition, Securities and Exchange Commission, recognizing the importance of this subjective and non‐verifiable information, permits and encourages firms to include financial forecasts in their annual reports by granting them a “safe harbor”. The accounting profession responded to this demand for forecasted information by producing audit guidelines for these forecasts. Accounting‐based financial forecasts are used in a variety of ways. Banks and non bank financial institutions use forecasts to evaluate credit. Earnings forecasts are useful to financial analysts who attempt to isolate a firm's intrinsic characteristics such as residual income after removing the effect of economy and industry conditions through the use of index models. Auditors use accounting forecasts as a basis for expectations concerning reported items to determine the extent of detailed tests (Stringer, 1975; Kinney, 1978). Lev (1980, p.525) stated that the “… crucial stage of the analytical review process is the generation of expected, or reasonable, values of financial statement items.” Managers use internally generated earnings forecasts for resource allocation decisions concerning present operations as well as future operations and expansions/contractions.

This paper aims to discuss the knowledge levels, attitudes and behaviours regarding the concept of sustainable development among pre-university programme educators, as well as the potential barriers and opportunities they face in adopting the concept of sustainable development in the teaching of the pre-university level chemistry module at a public university in Malaysia.

A survey was conducted with eight educators of a pre-university programme at a public university located in Selangor, Malaysia. This pre-university programme exposes students to advanced courses in science, which are very much like first-year university courses for candidates who are interested in gaining admission to degree programmes. For this study, the focus was on chemistry educators only. The collected data were analysed through descriptive analysis following which interviews were conducted with the respondents.

In general, the educators have good knowledge and attitudes towards the concept of sustainable development. Moreover, their projected knowledge (K), attitude (A) and behaviour (B) focus more on environmental dimensions, as opposed to other sustainable development dimensions. While the integration of the concept of sustainable development in chemistry teaching is restricted by a few barriers, such as content-based learning, lack of guidebooks related to sustainable development and an overcrowded curriculum, positive responses from the chemistry educators indicate that there are opportunities to implement sustainable chemistry concepts in the pre-university chemistry module.

The present study was conducted with several limitations; the data were obtained from a small sample size at an institute located within a public university. The respondents of this research consisted of only three existing chemistry educators and five administrators who are also educators. Further studies about sustainable chemistry teaching should include samples from other public and private universities.

This paper is instrumental in assisting the Ministry of Education, administrators, as well as educators within the pre-university sector to shift their goals towards sustainable chemistry teaching to achieve success in education for sustainable development.