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The so‐called Denver connection should be today’s shining example of how to achieve health care quality and safety improvement through lasting evidence‐based collaborations led by health professionals. Instead, this 30 year old experiment is all but forgotten and the story of its demise is a tale of destructive corporate growth. Unfortunately, it bears prescient similarity to problems in health care restructuring today. We should question whether today’s business models, management performance, and accreditation mandates have set the right stage before we venture forth to act again. Unless we ensure a better environment in which to operate, today’s “new” approaches for improving quality and safety may be doomed to the same sad fate.

This study examines how International Financial Reporting Standards (IFRS) are applied, disaggregates the cumulative effect of the IFRS transition into magnitude measurements of the standard-to-standard differences (by standard) and management discretionary choices (by choice) and tests which transitory effects at every level of disaggregation alter investor behavior.

Using hand-collected data from the IFRS 1 disclosures, the research design consists of eight regression models which test fluctuations in investment behavior as a function of varying measures of IFRS adjustments at aggregated and disaggregated levels including magnitude measurements of pronouncements and management choices.

Findings from the study identify specific standards and management discretionary choices associated with market reaction. Evidence from this study demonstrates the value of disaggregated measures to obtain a more comprehensive understanding of market reaction and associations with transitory effects of IFRS. Findings from the study suggest that the market favors management discretionary choices that decrease retained earnings and potentially increase future net income. Overall, model results suggest that a more comprehensive understanding of the specific standards is obtained that alters market behavior and how the market responds to positive and negative equity adjustments.

This study contributes to the literature examining the capital market effects of IFRS by decomposing the generally accepted accounting principle (GAAP) transition into magnitude measurements of specific standard-to-standard differences (by standard) and management discretionary choices (by choice) to understand how the market responds to the transitory effects of a GAAP change. This is important because it puts regulators, standard setters, investors and researchers on notice that the way in which the authors analyze and measure equity components could be consequential to the authors ability to assess a GAAP change. This study informs all jurisdictions which have adopted or are deliberating the adoption of IFRS how IFRS is being implemented and which areas of application are relevant to investors. Further, market reactions to accounting information pertaining to a GAAP change may only be revealed at the disaggregated and decomposed levels of the retrospective application of the GAAP implementation.

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

MY SELF‐RESTRAINT in refraining until thus far through the year from mention of the game of cricket is not, I'm afraid, due to a waning of interest with the onset of old age (it's my birthday next week), but to a ripe contentment with the Ashes victory in Australia during the winter, plus the realisation that cricket is hardly a suitable subject for discussion in the arctic weather conditions we have been experiencing during the first three months of 1979.

Delivering negative feedback to employees is highly problematic for managers. Negative feedback is important in generating improvements in employee performance, but likely to generate adverse employee reactions. However, if managers do not address poor performance, good performers may become demoralized or exit the organization. The purpose of this paper is to investigate how managers communicate negative feedback and the factors that drive their choice of tactic.

The authors use interview data from practicing line managers with experience in delivering negative feedback to learn whether their tactic choices are consistent with Implicit (“best practice”) or Contingency (“best fit”) theory.

The authors identify five negative feedback tactics: evidence, emotive and communication tactics are foundation tactics while evidence + communication and evidence + emotive tactics are bundles of the foundation tactics. Managers apply a “best fit” approach from a set of “best practice” negative feedback options. The choice of negative feedback tactic is driven by the manager’s assessment of the “best fit” with the employee’s personality.

Most of the managers believed that their negative feedback tactic had been effective. Future researchers should investigate which negative feedback tactics employees regard as most effective.

A best fit approach to the delivery of negative feedback requires organizations to give managers discretion in the delivery of negative feedback. Managers may mis-assess fit which can undermine the effectiveness of the appraisal process.

The authors focus on how negative feedback is communicated by managers. Existing research focusses on reactions to negative feedback without taking into account how it is delivered.

The purpose of this paper is to develop a profile of the sexual behavioural characteristics of black men who have sex with men (MSM) in the Greater Toronto Area (GTA), Canada who constitute a unique mixture in terms of background, race, ethnicity, and culture. Having a profile of the sexual health and risk taking behaviours of these men is important since it provides information on these black Canadian men in comparison other black MSM.

Data were collected as part of a cross-sectional study of black MSM in GTA. Survey participants completed a questionnaire requesting information on socio-demographic characteristics, sexual behaviour, general and mental health, and awareness of social marketing strategies for gay men. The study was conducted in 2007-2008, through convenience sampling. Based on the data collected, the authors characterized the profile of black MSM with respect to sexual risk behaviours.

The authors collected data on 168 black MSM. These men perceived their general health to be good. However, a large proportion of them practiced inconsistent condom use but this varied according to the ethnicity of the partner. Inconsistent condom use also varied by place of birth with Canadian-born men and Caribbean-born men less likely to consistently use condoms than African-born men. In multiple regression analysis, being born in Africa favoured condom use. Men were also more likely to practice inconsistent condoms use when the sexual partner was non-black. Further, when sex with other black men was examined, those who were older (30 years) and had not disclosed their sexuality were more likely to stop using condoms. Other variables which were expected to have associations with inconsistent condom use, based on studies in other jurisdictions – such as previous sexually transmitted infections, sex with women, sex while travelling, and drug use were not related to inconsistent condom use.

While the survey data were based on a relatively small sample size and may not be representative of the entire black MSM population in the GTA, it provides a basis for ongoing and targeted support for black MSM particularly those born in Canada. Older men who are not open with their sexuality may be at a risk of acquiring or transmitting HIV. Future research should focus on these men.

This report provides a perspective on the sexual health and risk taking behaviours of black MSM in Canada. This is particularly important since their social history and health determinants are different from those of US African Americans. The results will stimulate further research targeting this group, and support HIV programmes and services for these men.