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Purpose: This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration–Covid-19 disclosure relationship. Design/methodology/approach: This paper uses automated textual analysis to measure Covid-19 disclosure in annual reports. It also applies different regression models to test the research hypotheses and to address the endogeneity problem. It uses univariate and multivariate analyses through correlations and ordinary least squares. Findings: The analysis shows that ownership concentration has a negative impact on Covid-19 disclosure. It also shows that corporate leverage negatively affects Covid-19 disclosure, and it has a partial mediating effect on the ownership concentration–Covid-19 disclosure relationship. Practical implications: The results offer important practical implications for the government, management, shareholders and policymakers. For example, corporate managers are encouraged to consider small shareholders' interests and provide a sufficient level of Covid-19 disclosure to avoid violating their rights. Also, the government may consider forming a mechanism for balancing the ownership structure to protect small investors and weaken large shareholders' tunnelling behaviours. Originality/value: This paper offers two important contributions to governance and disclosure literature. First, it provides new empirical evidence on the relationship between ownership concentration and Covid-19 disclosure. Second, it provides new evidence on the mediating role of the leverage ratio on the ownership concentration–Covid-19 disclosure relationship. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate whether Covid-19 related information is associated with a higher level of performance disclosure in the annual reports. Furthermore, it examines the moderating effect of corporate governance on the relationship between Covid-19 and the performance disclosure by using three governance mechanisms: board size, board independence and gender diversity. Design/methodology/approach: The authors use quantitative content analysis. The authors applied an automated textual analysis technique to measure the level of Covid-19 information and performance disclosure for the UK Financial Times Stock Exchange all-share non-financial firms. Findings: The authors found a significant positive relationship between the Covid-19 disclosure and the firm performance disclosure in the annual reports. The authors also find that both board independence and gender diversity moderate the relationship between the Covid-19 related information and the level of performance disclosure in the annual reports. The authors further run a robustness analysis, which confirms the main results. Practical implications: The finding is beneficial for the regulatory setters to better understand whether firms provide generic or meaningful Covid-19 information linked to the firm's performance. The unique findings of this paper are relevant to regulators, governments, management, shareholders and academics. Originality/value: The authors contribute to the literature in a unique and core research area not researched previously. The paper links the Covid-19 disclosure with the firm performance from the corporate narrative perspective. The paper underlines governance factors as a moderating role in this relationship by considering three main mechanisms: board size, board independence and gender diversity. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach: The authors focus on the textual properties of AC reports, particularly the tone of AC disclosure, and their impact on financial reporting quality proxied using real and accruals-based earnings management. For additional analysis, the authors use a financial reporting index and matched sample. The analysis is based on a sample of UK FTSE 350 firms. Findings: The analysis suggests that AC reports are not boilerplate but varied in language. The authors find AC reporting is negatively associated with both real and accruals-based earnings management. In our additional tests, the authors find a positive association between financial reporting quality index and reporting tone. Research limitations/implications: Overall, this paper provides baseline evidence for future research and policy making and reveals that ACs reporting what they have done increases transparency and impacts on reporting quality. Practical implications: Overall, this paper suggests that the tone of AC reports seems to convey information that affects the communication function of AC reporting and thereby helps to improve reporting quality. Originality/value: Though the importance of AC disclosures in improving reporting quality is well recognised in policy guidelines and governance recommendations, no study has employed computer-based textual analysis of AC reports and investigated the effect of AC disclosure tone and the role it can play in achieving higher reporting quality. [ABSTRACT FROM AUTHOR]

Purpose: Using textual analysis, this paper aims to measure diversity management disclosure; it also explore the relationship between corporate governance and diversity management disclosure. Design/methodology/approach: The study is based on a sample of the UK FTSE all-share non-financial organisations over the period from 2013 to 2019. We used a computer-aided textual analysis, and we used a bag of words to score the sample annual reports. Findings: The results show that the mean of the diversity management disclosure level is very low. Also, there is a positive relationship between the board size, women on board and board independence and the level of diversity management disclosure. The relationship is higher with more board members, women on board and more independent directors, aligning with previous literature. Practical implications: The implications of this research affect stakeholders and organisations which reflects the importance of communicating diversity practices and researchers by facilitating measuring objectively firms' diversity management practices that have not been applied previously in the field of diversity. Originality/value: With different incidents taking place around the globe, such as the incident of George Floyd and the increased attention to diversity, organisations are under increasing social and political pressure to reflect on their diversity management practices. Previous literature has examined firms' diversity practises from different perspectives, but to the best of the authors' knowledge, this is the first paper to measure diversity management disclosure. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance on the narrative reporting of CTTI4. Design/methodology/approach: The authors analyse all UK financial times stock exchange all-share non-financial firms that have published their annual reports for the period of 2013–2018. The authors use computerised textual analysis to measure the level of corporate reporting on Industry 4.0 (I4.0) for 1,001 firm-year observations. The authors used different regression models to test the research hypotheses. Findings: The findings contribute to the growing literature on business model transformation in UK companies towards the I4.0 strategy. The findings show that the level of reporting on CTTI4 is improving over the sample period and varies between industries. The authors also find that better governance quality enhances the level of reporting on CTTI4. Practical implications: The findings of this study inform decision makers and regulators about factors driving UK companies to report information about their actionable strategies to direct I4.0 endeavours. Originality/value: The paper makes an important and novel contribution to corporate disclosure literature. So far as the authors know, it is the only paper to examine the impact of corporate governance on corporate narrative reporting on I4.0 technologies. Moreover, to the best of the authors' knowledge, it is the first paper to show that the quality of corporate governance adds value to this strategic type of corporate disclosure. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure. Design/methodology/approach: The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer-aided textual analysis, and the authors use a bag of words to score the sample annual reports. Findings: The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed by auditors and the risk information disclosed by corporate managers. Also, the authors found that FTSE 100 firms exhibit higher significance between the ongoing concern and the level of narrative risk disclosure. Practical implications: The study approach helps assess the level of management risk reporting behaviour due to the new auditor risk reporting standards. This helps to emphasise how auditors and companies engage and communicate risk-related information to stakeholders. Standard setters should suggest a more detailed reporting framework to protect the shareholders. The unique findings are incredibly beneficial to the regulators, standard setters, investors, creditors, suppliers, customers, decision makers and academics. Originality/value: This paper provides a shred of extraordinary evidence of the impact of auditor risk reporting and management risk reporting. To the best of the authors' knowledge, no study has yet investigated the corporate narrative disclosure after the new audit standards ISA 700 and ISA 701. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the influence of the following on the quality of externally facilitated board evaluation, namely, the timing of adoption of external board evaluation, type of evaluators and the independence of external facilitators. Design/methodology/approach: The statements on board evaluation in annual reports of a sample of FTSE 350 companies were content analysed to measure the quality of externally facilitated board evaluation. This paper then used descriptive analysis and inferential statistics to demonstrate the possible association between the timing of adoption, as well as the type and independence of external facilitators and the quality of externally facilitated board evaluation. Findings: Results reveal some effects of the timing of adoption, as well as the type and independence of external facilitators on the quality of externally facilitated board evaluation. Practical implications: Shareholders should be aware of the timing of adoption, as well as consider the types and independence of external facilitators, given their influence on the quality of externally facilitated board evaluation. Regulatory authorities should provide more specific guidance on what types of professional organisations can be engaged as external facilitators and on the implementation of externally facilitated board evaluation, to promote its quality. Originality/value: Several studies have provided theoretical accounts on how board evaluation should be conducted to ensure its effectiveness. However, there is a dearth of empirical literature, which examines the quality of externally facilitated board evaluation. This study develops a quality measure for externally facilitated board evaluation and shows the effect of the timing of adoption, types and independence of external facilitators on its quality. The study forges ahead institutional theorising of external board evaluation. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the impact of the COVID-19 pandemic on the corporate governance practices in the UK. The authors adopt a case study approach and use content analysis, using internal and external media releases as well as annual reports to analyse the impact of the pandemic on governance practices. Design/methodology/approach: The research design is qualitative in nature and adopts a case study approach. HSBC, an international bank, is used as the case study and a content analysis of internal and external information released after the COVID-19 outbreak is used. Themes arising from the analysis are discussed and recommendations are made. Findings: Results from the thematic analysis show that firms must be resilient in difficult times, follow sustainable practices and are attentive to the well-being of their employees. Firms must address the adequacy of IT Infrastructure and assess the IT related risks during these times. Practical implications: The pandemic crisis triggered unprecedented changes in the manner the firms are governed and managed. The recommendations made by the study have practical implications for firms who can adopt them to be make the business resilient and sustainable. Originality/value: To the best of the authors' knowledge, this is the first study to explore the impact of the pandemic and analyse firms' responses to the crisis in the corporate governance context. This study contributes to the corporate governance literature by providing insights of the impact of the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach: Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. Findings: The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities. Research limitations/implications: The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study. Practical implications: The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance. Social implications: The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a "language" logical to HEIs organisational decision makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social and natural) and offer a multifaceted approach to reassess HEIs organizational performance in various sectors that support the growth of integrated thinking. Originality/value: This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs. [ABSTRACT FROM AUTHOR]

Purpose In most European countries there is a range of quality control system mechanisms, however, poor quality and institutional violence can be found in the residential sector. Taking Portugal as an example of a country that uses an inspection-only approach, this paper focuses on the monitoring system for controlling the quality of care in nursing homes. The purpose of this paper is to analyse how mistreatment of older people is identified and dealt with by the national social security services. In particular it looks at what the indicators are with which to assess poor quality care and mistreatment (how it is perceived and defined), which factors affect mistreatment of older people and intervention outputs (i.e. what are the sanctions to prevent and combat this).Design/methodology/approach An exploratory approach was based on a mixed method, using a database of 3,685 complaints reported to the social security inspection services. To understand the context of the complaints and the assessment of institutional violence, focus groups were carried out with inspectors from the National Inspection Service.Findings The focus groups identified severe situations of poor care, mistreatment of older people and loss of human rights and dignity. Some indicators were found in key areas of care and the factors associated with this were based on Kamavarapu's typology (2017): physical conditions of facilities; closed organisational models; difficult working conditions; and perceived concerns of residents. Monitoring and inspection systems are still based on minimum standards focusing on structural and process quality, devoting little attention to the human rights situation of older persons and clinical issues.Research limitations/implications The number of participants in the focus groups was limited in size but the uniqueness of this exploratory method draws a dark picture of non-licensed nursing homes in Portugal.Originality/value An exploratory analysis was useful to identify institutional violence and discuss potential implications, in terms of effectiveness of quality care control, which calls for special attention by policy makers and researchers when monitoring the human rights of older persons. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore whether a United Kingdom (UK) clinical psychology training programme (the programme) was effective in producing graduates who are confident in leadership, within the context of the National Health Service and reflecting the British Psychological Society's views of leadership. Design/methodology/approach: Mixed methods design surveys were administered to prospective-, current- and alumni trainee clinical psychologists on the programme, enquiring about their view of leadership, motivation to lead (MtL) and aspects of the course that are helpful and which need further development. Data collected from 92 individuals were analysed using content and thematic analysis (TA). Findings: From the TA, three themes were identified concerning the meaning of leadership as follows: professional identity, Improving the quality of services (team; organisations and wider context), professional skills. Overall, participants thought leadership was important to the role of a clinical psychologist, with prospective trainees reporting that the desire to develop as leaders influenced their decision to apply to the programme. Moreover, participants felt confident in leadership skills and that the training programme helped develop their leadership skills, with the alumni participants demonstrating a greater MtL. Placements, group study and specific modules were identified as contributing to the development of their leadership skills, but participants felt more teaching on leadership is needed. Recommendations have been suggested to improve the development of leadership skills on the programme. Research limitations/implications: The research was undertaken on a small cohort of trainees based in the UK. Practical implications: Participants were motivated to become clinical leaders but this motivation needed to be nurtured and developed particularly through structured placement and teaching experience. Originality/value: This service evaluation is the only audit of the leadership of the programme and the findings will contribute to the existing body of reviews in this area. [ABSTRACT FROM AUTHOR]

Purpose A previous publication in this journal reported the findings of a 2013 survey into people’s experiences of membership of a Christian church in the UK (author citation removed for the purposes of review). A major finding of this survey was that many people said they had been “harmed” by their experience with some labelling it as “Spiritual Abuse” (SA). Respondents in the 2013 study also stressed the importance of developing safeguarding policy and practice in this area. The purpose of this paper is to explore the findings of a more extensive survey conducted in 2017 which aims to identify people’s understanding of SA some four years after the initial work and within a context of some discussion and uncertainty around the term itself. The study also aims to assess the current status of safeguarding policy and practice in SA perpetrated against individuals in the Christian church in the UK. A secondary aim of the study is to ascertain how far understandings, policy and practice have developed since the initial survey was conducted. It is emphasised that the authors do not assert that SA is perpetrated solely in the Christian church. However, as this is their personal religious background it is the focus of this work.Design/methodology/approach A mixed methods online survey of Christians, Church attendees and members of Christian organisations was conducted in 2017. Data were analysed using descriptive statistics, inductive thematic and content analysis.Findings A clear definition of SA is required. There is an ongoing need to develop policy and practice in the area of SA in order to respond effectively to those who have these harmful experiences.Research limitations/implications This work has been conducted within the Christian faith community and thus, represents only this faith context. Accordingly, it is research with a specific group. The work would usefully be expanded to other faith contexts.Practical implications People are still being harmed by experiences in the Christian church. Safeguarding policy and practice in the area of spiritual abuse needs to be developed in the immediate future.Social implications Those working in statutory agencies, faith and community contexts need to develop an understanding of SA.Originality/value This is the largest survey conducted on the topic of SA in the Christian faith to date in the UK. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to examine the curriculum design of logistics and supply chain management (LSCM) undergraduate courses offered by selected UK higher education (HE) institutions and compares them with employers' job requirements in the UK. Design/methodology/approach -- Desk-based research involving content analysis of 22 selected undergraduate LSCM courses from 18 UK HE institutions and job advertisements from an online recruitment web site during 12 weeks in 2011-2012. Findings -- In general, LSCM recruiters highlighted the importance of professional skills and general management knowledge rather than specific LSCM subject knowledge. Work experience is important even at the entry level. As the roles become more senior, as indicated by higher salaries, more LSCM subject knowledge and work experience is required. The findings indicate an imbalance between the undergraduate curriculum and employer needs. Only some of the LSCM undergraduates programmes investigated provided such a balance of curriculum design. Research limitations/implications -- This paper is based on published information in web sites and also job adverts. More studies of the detailed syllabuses for the courses and the overall learning experiences of students are required. Practical implications -- This paper highlights the importance of general managerial skills and professional skills to meet the needs of employers. Graduates are expected to be able to manage and acquire additional LSCM knowledge when required indicating the importance of continuing professional development. Originality/value -- The methodology of this paper takes advantages of the availability of up-to-date "live" data via the internet. As a result, this study provides new insights into the LSCM employer requirements for three salary brackets, from entry level to senior level, and it indicates the "right" balance of curriculum design for LSCM graduates in the present days. [ABSTRACT FROM AUTHOR]

Purpose -- This paper is about a single case study of a three-year BSc Mental Health Nursing degree programme based at a London University. The purpose of the paper is to evaluate the extent to which the programme sufficiently addresses the ten quality criteria developed by the "PROMISE" (2009)Mental Health Promotion Project. PROMISE (2009) is a European public health project funded by the European Commission and was conducted from2009 to 2012. Its aim was the European-wide development of criteria and training guidelines in mental health promotion and recommended these should be integrated into the professional training curricula of nurses, psychiatrists, psychologists and social workers. Design/methodology/approach -- A content analysis method (Bryman, 2012) was used for this case study. This method allowed for a line-by-line scrutiny of the contents of the curriculum for evidence of the ten PROMISE quality criteria for mental health promotion (PROMISE project; http://promise-mental-health.com/ training-guidelines.html). Findings -- The findings revealed that the PROMISE (2009) project was not one of the four key documents stated as forming the basis for the design of the curriculum content. However, the study found evidence of the curriculum addressing the first PROMISE criterion of embracing the principles of mental health promotion in seven of the 14 modules (50 per cent) in the programme. In the first year of the programme five of the ten PROMISE quality criteria were embedded in two of the four modules. In year 2, quality criteria 1, 4 and 7 were addressed in the course content of four of the five modules (see Table I). In the final year of the programme PROMISE quality criteria 1, 2, 4 and 8 were embedded in the syllabus and assessment strategy in two out of the five final year modules. It was also found that quality criteria 2 and 9 were not included in any of the modules in the programme. Research limitations/implications -- This is a case study based on the content analysis of a single curriculum document in a London University. It is therefore not possible to make wide generalisation of its findings across the countries involved in the EU Promise project. However, it could be argued that it is possible to find a number of the key findings present in other UK University programmes that may be similar in structure to that selected for this study. The other limitation to this content analysis is that the evaluation process did not include accounts of the students' experience on the programme. This could have contributed significantly to the outcome of the evaluation exercise. Although the methodology used is simple, practical and relatively sound, it is not necessarily rigorous in terms of quantitative research methodology but arguably an acceptable contribution to the spectrum within qualitative research paradigm. Practical implications -- The emergence of the "PROMISE" criteria especially on a European-wide basis puts emphasis on the importance of mental health promotion in the training of health care professionals. This is expected to be achieved by the training institutions in the European Union. In the UK, this notion is well embraced in various health policy documents (e.g. "No Health Without Mental Health" DH 2011). In the case of the programme examined at one London University, work is required to ensure that a pervasive incorporation of mental health promotion strategies in the curriculum in order to help the students to become better equipped to understand and effectively apply the mental health promotion criteria in their work upon qualification. Originality/value -- This is one of the first papers to address the "PROMISE" project and the issue of incorporating mental health promotion criteria in a pre-registration mental health pathway training programme in a university in the UK. [ABSTRACT FROM AUTHOR]

Purpose: A decline in participation in research studies as people age is inevitable as health declines. This paper aims to address this by collecting data from a group of participants to examine their reasons for declining attendance and suggestions for maintaining attendance as participants age. Design/methodology/approach: This research used a postal self-completed questionnaire including open and closed questions. The questionnaire was sent to those participants who have declined to attend further clinic visits. Results were analysed using thematic content analysis. Findings: The study had a 51% response rate. Participants reported difficulty with travelling to the clinic, and health as the main issues in addition to family demands and a lack of understanding regarding the continuing participation of a singleton twin. Research limitations/implications: This study could only include data from responding participants, answers to open question also included comments from participants regarding their twin. Practical implications: An anonymous questionnaire was sent to all individuals in the Keeping Together project. It was therefore not possible to identify if responses were from both members of a twin pair. Originality/value: Maintaining participation in longitudinal studies is of crucial importance to enhance the value of data. Retention of participants in studies may change as people age and health becomes impaired. Suggestions for maintaining and improving the retention of older participants have been identified and are generalisable to other longitudinal studies of ageing. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of narrative risk information in the interim reports for a sample of UK non-financial companies. Design/methodology/approach – This study uses the manual content analysis to measure the level of risk information in interim report narrative sections prepared by 72 UK companies. It also uses the ordinary least squares regression analysis to examine the impact of firm-specific characteristics and corporate governance mechanisms on narrative risk disclosures. Findings – The empirical analysis shows that large firms are more likely to disclose more risk information in the narrative sections of interim reports. In addition, the analysis shows that industry activity type is positively associated with levels of narrative risk disclosure in interim reports. Finally, the analysis shows statistically insignificant impact of other firm-specific characteristics (liquidity, gearing, profitability, and cross-listing) and corporate governance mechanisms on narrative risk disclosure. Practical implications – The study's findings have practical implications. It informs investors about the characteristics of UK companies that disclose risk information in their interim reports. For example, the findings show that narrative risk disclosures are affected by firm size and industry type rather than firms' risk levels (e.g. financing risk measured by the gearing ratio or liquidity risk measured by lower liquidity ratios). Practical implications for managers from these findings are that, in order to keep investors satisfied, companies with high levels of financing and liquidity risks should look at investors' demands for risk disclosure. This will help investors when making their investment decisions. Originality/value – The determinants of narrative risk disclosure in interim reports have not been explored so clearly in prior research and, therefore, this paper is the first of its kind to examine this research issue for a sample of UK companies. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the use of emotional appeals in advertisements for loans and explored consumers' perceptions of advertisements featuring such appeals in order to explore how emotional meanings are transferred to consumers via advertising. Design/methodology/approach: Study 1 employed content analysis to examine the use of emotional appeals in loan advertisements. Over 2,900 editions of eight British newspapers were monitored for advertisements for loans containing emotional appeals. Study 2 employed 33 semi-structured interviews to explore consumers' perceptions of emotional appeals in loan advertisements. Findings: Loans were positioned as services providing relief, security and excitement. The use of negative emotional appeals such as guilt, fear and sorrow was sporadic. Loans that carried the most risk were advertised with positive emotional appeals the most frequently. Five dimensions of perceptions of emotional loan advertisements were conceptualised from the reported data in Study 2. Originality/value: This is the first study in the UK to examine the use of emotional appeals in loan advertising and to explore consumers' perceptions of loan advertisements featuring emotional appeals. The study identified five dimensions of perceptions of emotional appeals. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to examine the organization and execution of the planning process of the Department for Environment, Food and Rural Affairs (DEFRA). The focus is placed on the different stakeholders involved and their role in the decision-making process. Design/methodology/approach - The research involves content analysis of the available paperwork and interviews with leading personnel of DEFRA. Findings - The organization of the planning process ensures strong involvement of the industry. As the financial resources of DEFRA are limited, parts of the costs of the process are passed on to the industry, which allow it to play a stronger role. By delegating major tasks to other organizations DEFRA lacks control of the execution of its decisions. Research limitations/implications - The research is limited by the view of the interviewed persons. As it is a pre-impact study, people could act in a different manner than originally stated if an outbreak should occur. Practical implications - Through identifying the motivations of participating actors, it was demonstrated that this system is prone to the same failures as already shown in the bovine spongiform encephalopathy (BSE) crisis. It is discussed if the role of government planning is really necessary or if the whole task could be done by the industry. Originality/value - The paper is a pre-impact study and will contribute to the debate about the system in general. [ABSTRACT FROM AUTHOR]

Purpose - Designers and planners in the UK are being asked by government to address sustainability. This paper seeks to explore how such issues can be addressed with the urban design process. From the literature, it is unclear when specific sustainability issues should be addressed, who actually makes decisions and what influences them, or how different stakeholders are engaged. Design/methodology/approach - A case study is presented, focusing on the early stages of an urban design and redevelopment process taking place in a deprived region of the UK. Interviews with key decision-makers and observations were conducted and subsequently analysed using content analysis. Findings - The findings show that the process adopted by clients and consultants was relatively similar to that identified by the literature. The importance of creating a sustainable community, and of addressing deprivation and poor services was recognised from the outset. Sustainability was referred to in the briefing to select a team of consultants to develop a vision and regeneration framework. However, specific problems related to sustainability, such as crime and poor health, were not communicated through the briefing documents, for fear of deterring private investment. Indeed, the need to attract private investment was a key aspect of early stage of the urban design process. Originality/value - This paper highlights potential difficulties of addressing sustainability at the early stage of the design process, when private sector backing is such a crucial component of the regeneration. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to compare the use of blended learning in property education courses in different countries. The rationale for this study is to fill the research gap in this area. The focus of previous research on blended learning has been on individual countries only, and there is yet to appear any research on a cross-country comparison. The purpose of this study is to identity the differences as well as the good practices using blended learning as a delivery approach in different countries As a result, individual countries can learn experience from another country. It is expected academics interested in using blended learning as a delivery approach will benefit from the research findings of this paper, through gaining an understanding of the advantages and challenges of using blended learning in different countries. Design/methodology/approach – This paper presents the research findings of questionnaire surveys and interviews with academics teaching property courses in Australia and the UK. The questionnaire aimed to gather academics’ views on blended learning, their reasons for using blended learning as a teaching method, their design of blended learning courses and the support they provide to students on dealing with web technology. The aim of the interviews was to gain deeper insight into the successful factors and challenges in the use of blended learning. In total, 16 interviews were conducted. The interviews were recorded, transcribed and coded to identify similar themes. Content analysis was used as a method to analyse the interview data. The frequency of the answer in the questionnaire and comments from interviewees is presented. Findings – The Australian and UK property academics have similar views on many aspects of blended learning. Their definitions of blended learning are similar as their reasons to use it as a teaching method. The commonly used teaching and learning activities in their blended learning courses in both countries are, again, similar, such as the use of lectures, case studies and guest lecturers. On the other hand, the academics in the two countries face different challenges. A challenge faced by the Australian property academics is to deliver online courses to students who have limited internet downloading capacity and broadband width. Australia is a very large country and has more regional and remote areas. Another challenge faced by the Australian academics is keeping up with the constant introduction of new teaching and learning technology by their universities. On the other hand, the UK academics faced a different challenge, which was to sufficiently engage and encourage students to contribute in online Discussion Boards. The finding is possibly because the UK study was conducted two years prior to the Australian study and the idea of online discussions was relatively new to students at the time. The conclusion drawn from this research is that “time” and the size of the country influence the use of blended learning. Originality/value – This project is the first to conduct a cross-country comparison on the use of blended learning in professionally accredited property courses. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore and describe the effectiveness, achievements and challenges of a job creation project that was developed with people in contact with forensic mental health services.Design/methodology/approach This evaluation (case study) used a mixed methods approach: a range of quantitative and qualitative data were gathered, analysed and interpreted.Findings There were economic and health benefits. The income generation was sufficient to fund a large chunk of the projects operating costs. Service users reported improvements in mental health, wellbeing, confidence, skill development and earning capacity.Research limitations/implications The sample size was too small to be generalised and no validated measures were used. Further research is required into the long-term benefits of job creation in mental health services and providing a continuum of employment support.Practical implications A range of commercial activity can form the basis for job creation and work training projects in mental health services. Substantial operating costs can be generated, to re-invest in job creation/enterprises.Social implications Social value can be enhanced within NHS public sector procurement procedures. Agreement between a range of internal NHS departments is necessary: finance, commercial, estates and facilities, and procurement.Originality/value Public sector procurement has the potential to act as a catalyst to support the inclusion agenda by funding commercial activity that job creation projects can undertake. [ABSTRACT FROM AUTHOR]

Purpose: The study investigates how firm-level governance (FL_G) affects the disclosure of voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness of voluntary risk disclosure (VRD). Specifically, it examines how FL_G shapes the nexus between VRD and firm value. Design/methodology/approach: It uses a sample of non-financial firms from the FTSE350 index listed on the London Stock Exchange between 2010 and 2018. The authors utilise an automated textual analysis technique to code the VRD in the annual reports of these firms. The firm value, adjusted for the industry median, is a proxy for investor response to VRD. Findings: The results suggest that UK firms with significant board independence and larger audit committees disclose more risk information voluntarily. Nevertheless, firms with larger boards of directors and higher managerial ownership disseminate less voluntary risk information. Besides, VRD contains relevant information that enhances investors' valuation of UK firms. These results are more pronounced in firms with higher independent directors, lower managerial ownership and large audit committees. Practical implications: The study rationalises the ongoing debate on the effect of FL_G on VRD. The findings are helpful to UK policy-setters in reconsidering the guidelines that regulate UK VRD and to the UK investors in considering risk disclosure in their price decisions and thus enhancing their corporate valuations. Originality/value: It contributes to the risk reporting literature in the UK by presenting the first evidence on the effect of a comprehensive set of FL_G on VRD. Besides, it enriches the existing research by shedding light on the role of FL_G on the informativeness of discretionary risk information in the UK. [ABSTRACT FROM AUTHOR]

Purpose - The image of the library and information professional has been a source of professional anxiety for many years. The purpose of this paper is to investigate this long-standing issue by studying the portrayal of librarianship in UK national newspapers during a period of rapid technological change. It also proposes to examine the representation of the professional role, determined by the skills and competencies depicted and the topics associated with librarianship. Design/methodology/approach - The approach takes the form of a content analysis of a sample of 264 newspaper articles taken from The Times and The Mirror between January 1, 1998, and December 31, 2008. Findings - The findings reveal a lack of representation of skills and duties performed by librarians. The usefulness and relevance of those depicted are overshadowed by the reported value of libraries. When professional duties are depicted, however, the results appear positive: librarians were seen as having an expert knowledge of content, technological competence and skills in collection development. The reporting of negative behavioural traits was infrequent and it was found that newspapers were not perpetuating negative stereotypes. Research limitations/implications - Although The Times and The Mirror are important publications in terms of circulation, their depiction of the library and information profession does not form a complete picture of the representation of librarianship in the UK press. Originality/value - The paper contributes to debates about the image of the profession, and raises awareness about the skills and competencies that practitioners and professional bodies need to promote for the library and information profession to flourish. [ABSTRACT FROM AUTHOR]

Purpose – Financial abuse of people with dementia is of rising concern to family carers, the voluntary sector and professionals. Little is known about preventative and early response practice among community services staff. The purpose of this paper is to investigate voluntary sector staff's views of the risks of managing money when a person has a dementia and explore ways that individuals may be protected from the risks of financial abuse. Design/methodology/approach – An online survey of staff of local Alzheimer's Society groups across England was conducted in 2011 and was completed by 86 respondents. Open-ended responses supplemented survey questions. Statistical analysis and content analysis identified emergent findings. Findings – Most respondents said their people with dementia experienced problems with money management, with almost half the respondents reporting encountering cases of financial abuse over the past year. Most were alert to warning signs and vulnerabilities and offered suggestions relevant to practice and policy about prevention and risk minimization. Research limitations/implications – Adult safeguarding practitioners are likely to encounter money management uncertainties and concerns about exploitation of people with dementia. They may be contacted by community-based support staff from the voluntary sector about individual queries but could ensure that such practitioners are engaged in local training and networking activities to promote their skills and confidence. Practical implications – As with other forms of elder abuse, professionals need to be aware of risks of financial abuse and be able to suggest effective yet acceptable preventive measures and ways to reduce risks of harm and loss. Further publicity about adult safeguarding services may be needed among local community support services. Originality/value – There have been few studies investigating the views of people working with people with dementia in the community about adult safeguarding. [ABSTRACT FROM AUTHOR]

Purpose – Alcohol misuse and mental health problems in parents are both known to contribute to impaired outcomes in children, although little is known about the specific parenting behaviours that might be affected. Mental health problems in parents who misuse alcohol may impact parenting in specific ways, and these may be different for mothers and for fathers. The purpose of this paper is to make a preliminary investigation of alcohol misuse and mental health problems in mothers, and explore ways in which these might affect their parenting. Design/methodology/approach – Semi-structured interviews were carried out with professionals involved in services for mothers who misuse alcohol, including those working in addiction psychiatry, in primary care, and in the provision of parenting services. These interviews were then examined using thematic analysis. Findings – Themes emerged including specific mental health problems (depression, anxiety and personality disorders), and related issues, such as self-medication. Particularly relevant for mothers were post-natal depression, the effect on maternal alcohol misuse and mental health when children are removed, the role of domestic violence, and the importance for identification of home visits by services. Different types of alcohol misuse were linked to different mental states and different parenting behaviours in parents. Findings in the general parenting and substance misuse literature were confirmed, and a new addition was that expressed emotion may play a role in families where mothers misuse alcohol. Originality/value – The findings increased the understanding of the relationships between maternal alcohol misuse, mental health issues and parenting, raising several new points for consideration. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to report on a three year research project exploring the impacts of an intervention seeking to reduce social isolation in older people. Design/methodology/approach – This study used qualitative research methods and a participative approach to facilitate the generation of the research objectives and process. Participant observation and individual/focus group interviews were used to collect data from 100 participants. Findings – Overall the perceived benefits for attendees of attending the friendship clubs fell into three key areas: improved well being, social relations and mental and physical health. Research limitations/implications – A weakness of the participant observation method includes the possibility that the presence of the researcher influenced the findings. The process of gaining different data sets (observation, interviews and focus groups) and checking findings with another researcher and the research participants as the study progressed reduced the likelihood of this bias occurring. This study only considered individuals who attended the clubs. There are many who may not get this opportunity and the issue of how to engage with them through this type of intervention is not addressed. Originality/value – This study adds to the literature to guide practice and service provision as it introduces the finding that even when living with their families, older people can still feel socially isolated. In addition, this study found that club members and volunteers viewed themselves as assets for each other, offering support, advice and friendship – an important finding for service commissioners and providers. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to evaluate the impact of guided self-help cognitive behavioural therapy (CBT) for mothers with depression and/or anxiety undertaken in two Sure Start children's centres in the London Borough of Bexley. Design/methodology/approach – A quantitative study was carried out involving 23 participants who attended an initial appointment with a Psychological Well-being Practitioner and who were assessed and allocated to a guided self-help CBT intervention (either workbooks or computer-based). In addition, in-depth interviews were undertaken with nine participants who had completed the programme. Findings – The study finds that guided self-help CBT produced a significant clinical benefit for participants with mild to moderate depression and/or anxiety. Narratives with participants also highlighted improved confidence and self-esteem, positive thinking and better coping strategies, which may have a positive impact on their children and families. This research also demonstrated the importance of a partnership approach to providing therapeutic interventions for vulnerable groups such as those in this study. Originality/value – The findings represent a "snap-shot" of the positive effects of guided self-help CBT for those suffering maternal depression. They demonstrate the need to recognise and support the therapeutic social milieu, particularly in settings that are familiar and accessible. In addition, psychological interventions that include facilitative holistic working and inter-agency working can be particularly effective. [ABSTRACT FROM AUTHOR]

Purpose -- The aim of this paper is to evaluate the effectiveness of the My Way transition programme. Design/methodology/approach -- The programme was evaluated over a two year period via interviews with a range of stakeholders. The evaluation focused on outcomes for young people, experience of the transition process, differences in the cost of care packages and an exploration of what was different about the My Way approach. Findings -- There were positive outcomes for young disabled people using the programme, and reduced costs to commissioners. The success of the My Way programme seemed to result from its focus on implementing actions and "doing" rather than just developing plans. Originality/value -- This study provides evidence for commissioners, providers and service users of the importance of providing person-centred facilitators who implement actions. It clearly demonstrates that when this happens savings can be made and good outcomes achieved. [ABSTRACT FROM AUTHOR]

Purpose – This paper aims to develop a conceptual resilience-based model that takes account of the competing success factors of patient safety, finance, improvement targets and staff workload in NHS hospitals in the UK. Design/methodology/approach – A safe working envelope model was developed from the literature and adapted for use in the NHS. The proposition that finance and targets receive greater management attention was then tested by a pilot study using content analysis of risk management documents of four NHS hospitals. Findings – The need to succeed on finance and targets received greater attention in the risk management documents than patient safety and staff workload. Research limitations/implications – This is a pilot study only, using content analysis of risk management documents from four hospitals to see whether the model developed from the literature warrants further study. Practical implications – Using the proposed safe working model will allow the setting and monitoring of failure and marginal boundaries and make more explicit the pressures from the competing success factors in public sector hospitals in the UK. Originality/value – The development of the conceptual model using ideas from resilience engineering and applying them to NHS hospital management provides a policy and practical approach to improving patient safety. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to identify the different types of food featured on children's television in the UK and how frequently they appear. Design/methodology/approach - A content analysis of children's television across four popular UK channels (CBBC, CBeebies, CiTV, Five) was carried out in Autumn 2008. All output including programmes, advertisements, sponsorship, trailers and idents was examined for verbal and visual instances of food and drink. Food and drink mentions were classified according to food categories. Findings - The results showed a high incidence of food across the different kinds of output and across the four channels. In programmes, food mentions were skewed towards healthy (68.7 per cent v. 31.3 per cent) rather than unhealthy foods. The most frequent categories of food were fruit and vegetables, desserts, and grains. Research limitations/implications - The findings presented here are based on four channels, and analysis of 84 hours of television content aimed at children. The study represents a qualitative picture based on a limited sample at a specific point in time. Practical implications - The results demonstrate that Ofcom's latest UK guidelines on television advertising of HFSS foods are being adhered to during children's programmes, and question whether programming and other types of output offer a positive or negative view of food and whether they too require intervention. Originality/value - The results widen the debate about obesity and television advertising by considering the importance of editorial content and other marketing communications in terms of food portrayal on children's television. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to present a discussion and analysis of various assumptions and observations about the significance of blogging by politicians, particularly in relation to theories of representation and the public sphere, informed with an empirical study of the practice of politicians' blogs on the Read My Day platform (www.readmyday.co.uk). Design/methodology/approach - Relevant literature was reviewed to set the scene for an original analysis of politicians' blog posts on Read My Day. These posts were examined via content analysis to systematically catalogue the information politicians disclosed about themselves and to uncover political themes that were featured. A total of 12 politicians who blogged on this platform were subsequently interviewed about their online activities. Findings - The councillors used the Read My Day platform to discuss local political issues but also posted some personal information about the bloggers, indicative of a broad understanding of representation. Councillors generally refrained from attacking other political parties and saw it as a tool of representation and not campaigning. However, there was evidence that councillors got into political trouble because of their blog, even though many said they self-censored themselves. This suggests that bloggers are not merely reciting political spin. While no precise "hits" data were used, the blogging politicians did not feel that their posts were widely read. This was partly explained by bloggers failing to exploit the interactivity that the medium affords. Originality/value - This paper provides new data on political blogging based on a theoretically-informed analysis of blog posts and interviews with blogging politicians in the UK. [ABSTRACT FROM AUTHOR]

Purpose: In this article focused upon the UK context, the authors sought to better understand how political elites shaped public debate to reinforce rather than challenge the hostile policy environment for those seeking asylum. Design/methodology/approach: The authors undertook a political claims analysis (Koopmans and Statham, 1999) focussing on a venue that has been pivotal in shaping the discourse around asylum issues in the UK, namely the print media. This work adopts a theoretical frame informed by the work of Stuart Hall to uncover the extent to which debates on asylum during the key period of the refugee emergency in Europe were shaped by political elites. Findings: The study's findings reveal the extent to which political elites acted as "primary definers" of the "crisis" and utilised that position to cast those arriving in Europe as a threat to be managed. Originality/value: This research offers a contemporary worked example of political claims analysis in a topical subject area that colleagues across disciplines and contexts may find informative for their own research agendas. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to address this need. In the UK, people with dementia admitted to National Health Service mental health in-patient dementia assessment wards [dementia assessment wards] present as complex and experience a number of changed behaviours, such as excessive walking, agitation and aggression. The complexity of the presentation of dementia has been identified as underpinning pre-and post-admission to these care environments, but limited study has so far been conducted to explore the boundaries and meaning of complexity and its relationship to dementia assessment ward practice. Design/methodology/approach: An online electronic survey of UK-based national dementia leaders was conducted in 2018. Nineteen completed questionnaires were returned, and mental health nurses comprised the largest sub-sample. Qualitative data of the free-text responses were analysed using manifest content analysis. Findings: Four routes to admission to a dementia assessment ward were identified. Multiplicity of needs and interconnectedness were seen as important domains in uncovering the meaning of complexity. The importance of life story and formulation approaches were highlighted. Challenges uncovered included, better understanding changed behaviour and its relationship to complexity, the need for understanding the boundaries of complexity and making visible care practices on these specific wards. Originality/value: Findings can be used to produce a heightened awareness about the meaning and function of complexity in dementia assessment wards. Policymakers and researchers need to increase the emphasis on this area of mental health and dementia care. Further training for the multidisciplinary team on formulation approaches could help to improve the evidence-base for practice. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to conceptualise the panic buying behaviour of consumers in the UK during the novel COVID-19 crisis, using the assemblage approach as it is non-deterministic and relational and affords new ways of understanding the phenomenon. Design/methodology/approach: The study undertakes a digital ethnography approach and content analysis of Twitter data. A total of 6,803 valid tweets were collected over the period when panic buying was at its peak at the beginning of the first lockdown in March 2020. Findings: The panic buying phase was a radical departure from the existing linguistic, discursive, symbolic and semiotic structures that define routine consumer behaviour. The authors suggest that the panic buying behaviour is best understood as a constant state of becoming, whereby stockpiling, food waste and a surge in cooking at home emerged as significant contributors to positive consumer sentiments. Research limitations/implications: The authors offer unique insights into the phenomenon of panic buying by considering DeLanda's assemblage theory. This work will inform future research associated with new social meanings of products, particularly those that may have been (re)shaped during the COVID-19 crisis. Practical implications: The study offers insights for practitioners and retailers to lessen the intensity of consumers' panic buying behaviour in anticipation of a crisis and for successful crisis management. Originality/value: Panic buying took on a somewhat carnivalesque hue as consumers transitioned to what we consider to be atypical modes of purchasing that remain under-theorised in marketing. Using the conceptual lenses of assemblage, the authors map bifurcations that the panic buyers' assemblages articulated via material and immaterial bodies. [ABSTRACT FROM AUTHOR]

Purpose: Human capital is considered by many to be a firm's most important asset. However, because no international human capital reporting framework exists, firms can decide to include/exclude human capital details on annual reports. Based on legitimacy theory, firms that disclose high levels of human capital information can be considered congruent with the expectations of society. However, firms can also choose to include human capital information on annual reports for symbolic purposes as an image management strategy. Design/methodology/approach: Using 2018 as a sample period, content analysis is used to evaluate the annual reports of the 25 largest British and 25 largest Korean firms to demonstrate the propensity of British/Korean firms to disclose human capital information as numerical and textual data. Findings: The authors report that South Korean firms provide high levels of human capital information using narrative and numerical data, including value added human capital elements included on integrated reports. British firms on the other hand tend to use primarily positive narrative and limited numerical human capital data to present human capital information. Originality/value: The results imply South Korean firms provide robust human capital information on annual reports as a legitimacy strategy. On the other hand, the UK's human capital reporting requirement can be considered as a form of image management. The results therefore have important policy implications for legislators, labour unions and firm stakeholders with incentives to enhance human capital information transparency. [ABSTRACT FROM AUTHOR]

Purpose: Supporting the mental health of university students is a key priority for higher education. Students living with long-term health conditions are at increased risk of poor mental health; yet little work has focused on their particular mental health needs or indeed, the implications for health education in the university setting. This study sought to identify the mental health support needs of students with long-term conditions, including best ways for universities to support these students. Design/methodology/approach: A UK national online survey of 200 university students living with long-term physical health conditions (e.g. asthma, endometriosis, epilepsy) was conducted in 2019. Findings: 95% of respondents reported that their long-term condition/s had at least a moderate impact on their mental wellbeing, with 81% reporting that they felt depressed and anxious at least once a month because of their health. The most common suggestion for how universities can better support their mental wellbeing was to raise awareness about long-term conditions on campuses, with many reporting a lack of understanding about long-term conditions from academic and support services staff members – with negative impacts on their mental health. Because of this, some respondents reported a reluctance to come forward and seek help from university services, with 25% not formally disclosing their conditions. Originality/value: These reported concerns underscore the need to develop health education amongst university staff about long-term conditions and to ensure these students are supported with their health at university. [ABSTRACT FROM AUTHOR]

Purpose: The aim was to identify the competencies professionals need to promote co-creation engagement within communities. Design/methodology/approach: Co-creation could contribute to building community capacity to promote health. Professional development is key to support co-creative practices. Participants were professionals in a position to promote co-creation processes in health-promoting welfare settings across Denmark, Portugal, France and United Kingdom. An overarching unstructured topic guide was used within interviews, focus groups, questionnaires and creative activities. Findings: The need to develop competencies to promote co-creation was high across all countries. Creating a common understanding of co-creation and the processes involved to increase inclusivity, engagement and shared understanding was also necessary. Competencies included: How to run co-creation from the beginning of the process right through to evaluation, using feedback and communication throughout using an open action-oriented approach; initiating a perspective change and committing to the transformation of co-creation into a real-life process. Practical implications: Overall, learning about underlying principles, process initiation, implementation and facilitation of co-creation were areas identified to be included within a co-creation training programme. This can be applied through the framework of enabling change, advocating for co-creative processes, mediating through partnership, communication, leadership, assessment, planning, implementation, evaluation and research, ethical values and knowledge of co-creative processes. Originality/value: This study provides novel findings on the competencies needed for health promoting professionals to embed co-creative processes within their practice, and the key concerns that professionals with a position to mediate co-creation have in transferring the abstract term of co-creation into a real-world practice. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/methodology/approach: This study juxtaposes two competing hypotheses, the "opportunistic" and the "signaling", and empirically investigates whether one dominates the other for a sample of large UK firms for the period 2005–2015. This study also uses the global financial crisis as an arguably exogenous shock on overall risk in the economy to investigate its effect on managers' joint use of textual risk disclosures and earnings smoothing. Findings: This study finds that risk disclosure and earnings smoothing are negatively associated. This finding supports that managers with incentives to mask the firm's true underlying risk through smoothing earnings provide lower levels of risk-related disclosures. This study documents that the trade-off between risk disclosure and earnings smoothing is more pronounced during the global financial crisis period than before and after the crisis period. Further, this study demonstrates a more negative association for firms with higher volatility of cash flows. This negative association is robust to various model specifications, additional corporate governance related controls and an alternative measure of earnings smoothing. Originality/value: The findings provide new empirical evidence about the association between risk disclosure and earnings smoothing and support the opportunistic hypothesis, especially when firms are faced with increased risk. [ABSTRACT FROM AUTHOR]

Purpose: Integrating preventive oral care into prenatal care is suggested as a strategy for reducing the burden of oral diseases among pregnant women and their offspring. This scoping review sought to synthesize available information and identify knowledge gaps on integrating oral health into prenatal care. Design/methodology/approach: The scoping review was conducted based on the Joanna Briggs Institute scoping review framework using the following databases: CINAHL, Cochrane Database of Systematic Reviews, Medline, ProQuest Dissertation and theses Global, Psychinfo and Web of Science®. No search limits were used. Content analysis of the included articles was performed to identify conceptual frameworks, types of integration used, study designs, study objectives and outcomes. Findings: Overall, 2,861 references were obtained from the databases search; and based on the inclusion and exclusion criteria 35 references were included in the final analysis. Of these 35 references, one document presented a conceptual model, six documents reviewed guidelines for integrating oral health in prenatal care, two were policy documents aimed at interprofessional collaboration for oral health during pregnancy, eight documents described programs focused on providing oral care during pregnancy, five of the references were literature reviews and the remaining 13 evaluated the impact of integration. Linkages between healthcare professionals were the most common type of integration used. Research limitations/implications: Despite advances in understanding integrated care concepts for healthcare delivery, there is little evidence available on the impact of the various types of, and strategies for, integrating oral health into prenatal care. Future research to bridge the identified gaps is recommended. Originality/value: The originality of this study is to provide evidence on integrated oral healthcare during pregnancy. [ABSTRACT FROM AUTHOR]

Purpose – There continues to be a small group of people who have intellectual disabilities who need some form of restraint in their support plan due to their self-injurious behaviour. The mechanical restraint restricts their freedom of movement to help prevent injury. Despite the growing literature on the use of such devices, there is very limited literature looking at the impact the use of mechanical restraints has upon service users and support staff using them. The aim of this study was to ascertain the experiences of support staff who apply the restraints to the people they support. Design/methodology/approach – Qualitative methodology was utilised. A semi-structured interview was conducted with nine support workers who: directly worked with a client with intellectual disabilities who engage in self-injurious behaviours; followed positive behavioural support plans developed with a multi-disciplinary team; applied restraints as a response to severe self-injurious behaviours to prevent harm; and they had to have been directly involved in the application and removal of the mechanical restraints in the last week. Content analysis utilising emergent coding was used to analyse the data. Findings – All participants described using mechanical restraints as having a negative impact upon them. Participants said they manage the negative impact by reframing, inhibiting their emotions, following support plans closely and gaining support from other staff. Participants described concerns and unmet needs regarding whether they were applying the restraints correctly, the responsibility of teaching others to use restraints, not feeling prepared on starting their current job and that the impact/concerns of using restraints is not talked about. Recommendations for practice are made. Originality/value – This is the first study to explore the views of care staff who are required to use mechanical restraint. It provides insight on the impact of this on them. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this study is three-fold: to provide recent evidence in the UK on the frequency of appearance of female role portrayals in print advertisements; to compare female role stereotypes across magazine types; and to explore the interface between female role stereotypes and product categories. Design/methodology/approach - An integrative approach to content analysis was used in order to analyze advertising communication in print media. The sample consisted of n = 3,830 advertisements published in ten high circulation UK magazines. Findings - The study indicates that women in UK magazine advertisements are mainly portrayed in decorative roles; and that female role stereotypes vary significantly across magazine types. The findings also suggest that there is an association between product categories and female role stereotypes. Practical implications - The study highlights the need for the advertising industry in the UK to adjust its communication practices to the changing role of women in society. Originality/value - The study extends research in the area of female role stereotypes in print advertising by considering the frequency of female role portrayals across different magazine types; and investigating the association between product categories and female role stereotypes. [ABSTRACT FROM AUTHOR]

Purpose - Existing literature has agreed that during elections party web sites are primarily an information tool. This study seeks to identify to what extent political parties have developed a distinctive role for the Internet as a communications channel. Design/methodology/approach - Research data were based on content analysis of the web sites and e-newsletters of parties contesting the 2005 UK General Election, and interviews with party e-campaigners. Findings - Party size determined whether they had an integrated online communication strategy or not. The Internet did provide a discrete role, that of recruiting new members, encouraging donations and mobilising volunteers. Whereas previous research has focused on the web as an election campaign tool, this study found that it was e-mail, especially pass-protected e-newsletters to party members. Originality/value - The traditional view was that parties used their web sites primarily to promote information. This study suggests that they only do so partially. Parties do not use their web sites as part of an integrated communication strategy supporting the messages carried by other channels. In 2005 UK parties began to develop a positive reason for having an online presence, namely as a resource generating tool, particularly in mobilising volunteers. Previous literature had considered whether parties had entered into dialogue; this study further defined this into asymmetrical and symmetrical two-way communication. The results suggest that it is smaller parties who are more likely to use two-way symmetrical communication. [ABSTRACT FROM AUTHOR]

The article focuses on constructing a research database of social and environmental reporting by the companies of Great Britain. This article is organized around the different decisions, which were made in the process of developing the database. It provides a brief introduction to the issues arising with the use of content analysis with subsequent sections expanding on the elements of the research process that have arisen from this approach to content analysis. Definitions of corporate social and environmental reporting are then considered, as is the location of data reported by companies. The resolution of the measurement and data capture issues is explained and the implications of shared meanings and replication are examined. It also considers the samples of data employed in the database and addresses briefly the potential development of the database. The article also contains four appendices, which give more detailed information about the data capture process.