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The aim of this study was directed toward how a group of fourth year bachelor physiotherapy students describes their experiences, attitudes and beliefs from participating in a course of 40 h lasting three months in basic body awareness therapy (BBAT).

A qualitative study using phenomenological exploratory design was conducted. A total of 125 physiotherapy students within the subject of mental health physiotherapy, in the fourth year’s study course belonging participated. The BBAT introduction course consisted of 20 h theory and 20 h practical implementation with a particular focus on promoting movement quality through a movement awareness learning strategy. The course was carried out through three consecutive years. Data were collected through using focus group interview at the end of each movement session and qualitative face-to-face research interview at the end of the whole course.

The data-analysis revealed 16 emerging themes grouped into four categories: physical perceptions, body awareness characteristics, self-awareness and body awareness professional development.

This study highlights key experiences after attending a course on BBAT. In addition, it points out that to achieve movement quality awareness among the students, there is a need to include more self-training in the curriculum.

The movement quality learning process is necessary to develop the mental health physiotherapy program. The experiences of students while body awareness learning process included physical perceptions, body awareness characteristics, self-awareness and professional development.

This study is among the first to describe the experiences of students when a movement awareness learning methodology is applied. In physiotherapy in mental health, this learning process is relevant for the application of BBAT.

The purpose of this study is to identify global trends in disruptive technological change and map the social and policy implications, particularly as they relate to the educational ecosystem and main stakeholders across all levels of education.

The authors conducted a two-stage meta-analysis of 1,155 scholarly, peer-reviewed articles. The investigation involves a systematized literature review for data identification and collation adhering to defined selection criteria, and a network analysis to scrutinize data, consolidate information and unveil correlations and patterns from the literature review to produce a set of recommendations.

The study unveiled educational trends related to disruptive technologies and delineated four principal clusters representing how these technologies are transforming the education ecosystem. Additionally, a series of transversal aspects that reveal a societal vulnerability toward future prospects in the realms of ethics, sustainability, resilience, security, and policy were identified.

The findings spotlight an enlarging chasm between industry (and society at large) and conventional education, where many transformations triggered by disruptive technologies remain absent from teaching and learning systems. The study further offers recommendations and envisions potential scenarios, urging stakeholders to respond based on their positions concerning disruptive technologies.

Expanding from the meta-analysis of pertinent literature, this paper offers four collections of curated resources, four mini case studies and four scenarios for policymakers and local communities to consider, enabling them to plot courses for their optimal futures.

The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information.

Manual content analysis is used to analyze forward-looking information disclosed in annual reports as well as gather data about the accounting expertise of directors. Regression analysis is performed to study the association between the disclosure variables and the accounting expertise of audit committee members.

The results show that the accounting expertise of audit committee members is associated with forward-looking disclosure practices, particularly with information of a financial and strategic nature.

The evidence has direct implications for companies in the selection of directors, as stakeholders may demand nomination committees to appoint audit committees with the accounting experts. They may also request regulatory actions regarding the structure of the audit committee, as these add to the evidence on the benefits of selecting such experts.

The evidence on the role of accounting expertise could also help the US Securities and Exchange Commission (SEC) to narrow the definition of financial expertise to specifically consider accounting expertise, as is already happening in the EU context.

This paper extends prior research on corporate governance and voluntary disclosure by showing the association between the company having at least one accounting expert in the audit committee and the level of disclosure of value-relevant information.

This paper aims to present a conceptual model that identifies and relates the different approaches and thematic areas in the research area of tourism and gender.

The design of the conceptual model is based on a critical review of the literature and the evolution of feminist paradigms and theories.

The aforementioned theoretical frameworks are the basis for the further development of feminist studies and a gender perspective in the tourism industry research area, including research design, objectives, methodologies, analysis and result’s presentation.

Based on literature review, is theoretical.

Presentation of a conceptual model around the gender perspective in tourism, that leads to the identification of important research opportunities in this area.

The purpose of this paper is to test the association between board of director characteristics and corporate reputation.

Logistic and multivariate regressions are performed to analyse whether the board of director characteristics are associated with the level of corporate reputation. The sample is composed of listed companies in the Madrid Stock Exchange (Índice General de la Bolsa de Madrid) at least once during the period 2004-2010. Corporate governance data were manually extracted from governance reports released by Spanish companies. The data for the design of a corporate reputation measure were obtained from the Monitor Español de Reputación Corporativa (MERCO) institute web site.

Results from the empirical analysis show that Spanish companies that appear high up in terms of ranking in the reputation index provided by MERCO tend to have a higher percentage of independent directors as well as more female directors on their board. Firm size and the image of the president of a firm are also linked to corporate reputation.

The results have direct implications for the management of corporate governance mechanisms by shareholders who should take into account their role in the creation and maintenance of corporate reputation.

El objetivo de este trabajo es analizar la asociación entre las características de los consejos de administración y la reputación corporativa.

La metodología empleada se basa en el uso de regresiones logísticas y multivariantes. Nuestra muestra se compone de las empresas que cotizaron en el Índice General de la Bolsa de Madrid (IGBM) durante el período 2004-2010. Los datos sobre gobierno corporativo se obtuvieron manualmente a partir de los informes de gobierno corporativo publicados por las empresas españolas. La información para diseñar la medida de la reputación corporativa se obtuvo de la página web de MERCO (Monitor Español de Reputación Corporativa).

Los resultados del análisis empírico muestran que las empresas españolas que aparecen en las posiciones más altas del ranking de reputación corporativa proporcionado por MERCO tienden a tener un mayor porcentaje de directores independientes y de mujeres en sus consejos de administración. El tamaño de la empresa y la reputación del presidente también están relacionados con la reputación corporativa.

Los resultados tienen implicaciones directas para la gestión de los mecanismos de gobierno corporativo por parte de los accionistas, que deberían considerar el papel de los consejos de administración en la creación y mantenimiento de la reputación corporativa.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an innovative valuation model to assess the fair value of dairy herds.

The paper conducts a multiple case study at dairy farms in the central region of Portugal which had adopted the new Accounting Standardization System. Data were captured through interviews to assess how dairy farms were using the new valuation criteria required by this recent accounting frame of reference. A proposal for a model to measure fair value is presented.

Main findings indicate that market values for dairy production animals are inconsistent, reducing financial information comparability levels. To solve these problems, the authors propose a new model to assess fair value based on the net present value (NPV) of future cash-flows. This is a possible method to measure bovines that are in a breeding stage and it will assure the comparability of financial statements among dairy farms.

The study is confined to one case study and one country, not allowing generalization.

Results indicate the need to harmonize one possible method for measuring cattle that are in a breeding stage. In order to overcome these shortcomings, a model was designed to calculate the fair value of dairy production based on the NPV of future economic benefits.

The purpose of this scoping review was to summarise the general results of the Chilean Food Law implementation to help to understand how this policy has changed consumer's behaviour.

Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) extension for scoping reviews (PRISMA-ScR) guidelines were followed. Five databases were searched for studies published from January 2015 to February 2020 evaluating the Chilean population's perception, behaviour and purchasing habits of processed foods.

The results showed that consumers support the implementation of a front-of-package warning label (FOPWL) and thought it a good strategy to help make healthier food choices for themselves. However, even with a positive perception about these products, the intention-to-change the purchase of unhealthy food occurred only for sugar-sweetened beverages. Meanwhile, children did not stop eating foods that had a FOPWL, although the mothers' perception was that the presence of FOPWLs could be important to differentiate unhealthy from healthy products. The availability of products with FOPWLs at schools decreased, indicating that the law was being complied with and that the child-directed marketing strategy showed a reduction after the first phase of implementation.

This evidence will guide other countries about in understanding and improving this policy.

This is the first study to gather research available in international databases that evaluated the results of the Chilean Law on the advertising of children's food and the perception, purchase intention, reformulation of products and consumption behaviour of the Chilean population.

This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries.

The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size.

Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles.

The sample is small. There may be content analysis issues associated with subjectivity in the coding process.

It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.