Search results

This chapter advances understandings of emotion work by examining how “doing gender” and “doing health” are implicated in the pursuit of emotional tranquility. The study examines the role of hair loss in women’s illness narratives of cancer using in-depth interviews with 16 white women in the US Northwest who vary in age, marital status, diagnoses, and treatments. The absence of women’s hair presents an appearance of illness that prevents them from doing femininity, which calls into question their health status because of Western beauty standards. To overcome this barrier, the women use emotion work to manage the effects of their appearance through necessarily co-occurring bodily, cognitive, and expressive strategies (Hochschild, 1979). The required emotion work during women’s hair loss makes explicit the symbolic linking of the healthy body with the feminine body through women’s head hair. Pursuing treatment for cancer is often seen as a “fight” or a “battle” against the disease and the bodily assaults of such treatments, including unwanted visible bodily changes. A substantial body of empirical work has established the complex web of social psychological problems associated with breasts and breast cancer, but less attention has been given to the side effect of hair loss that is common across cancer types and treatments.

This paper proposes that the trade-off between medical benefits and privacy concerns among mHealth users extends to their disclosure intentions, manifested as individuals simultaneously holding intentions to tend to disclose in the near future and to reduce disclosure in the distant future. Consequently, this paper aims to explore the privacy decision-making process of mHealth users from the perspective of a dual trade-off.

This paper constructs the model using the privacy calculus theory and the antecedent-privacy concern-outcome framework. It employs the construal level theory to evaluate the impact of privacy calculus on two types of disclosure intentions. The study empirically tests the model using a data sample of 386 mHealth users.

The results indicate that perceived benefits positively affect both near-future and distant-future disclosure intentions. In contrast, perceived risks just negatively affect distant-future disclosure intention. Additionally, perceived benefits, near-future and distant-future disclosure intentions positively affect disclosure behavior. The findings also reveal that privacy management perception positively affects perceived benefits. Personalized services and privacy invasion experience positively affect perceived benefits and risks, while trust negatively affects perceived risks.

This paper considers the trade-off in the privacy calculus phase as the first trade-off. On this basis, this trade-off will extend to the disclosure intention. The individuals’ two times of trade-offs between privacy concerns and medical benefits constitute the dual trade-off perspective. This paper first uses this perspective to explore the privacy decision-making process of mHealth users. This paper employs the construal level theory to effectively evaluate the impact of privacy calculus on both disclosure intentions in mHealth, extending the theory’s applicability. Moreover, we introduce antecedents of privacy calculus from the perspectives of platform, society, and individuals, enhancing the study’s realism. The research findings provide a basis for mHealth platforms to better cater to users’ privacy needs.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

This study aims to investigate the extent of Shariah compliance in wakalah sukuk and Shariah non-compliant risk disclosure in the sukuk documents and to analyse the risk management techniques associated with the disclosed risks.

This study uses qualitative document analysis as both data collection and analysis methods. The document analysis acts as a data collection method for 23 wakalah sukuk documents selected from 32 issuances of wakalah sukuk from 2017 to 2021. These sukuk documents were selected based on their availability from relevant websites. Document analysis, both content analysis and thematic analysis, were used to analyse the data. Codes were grounded from that data through keywords search of Shariah noncompliant risk and its risk management. Besides these, interviews were also conducted with four active industry players, i.e. two legal advisors of wakalah sukuk, a wakalah sukuk trustee and a sukuk institutional issuer. These interview data were analysed based on categorical themes, on the aspects of the extent of Shariah compliance in sukuk, and the participant’s views on the risk management techniques associated with the risks or used in the sukuk documents.

Overall, the findings reveal three types of Shariah non-compliant risks disclosed in the sukuk documents and seven risk management techniques associated with them. However, the disclosure and the risk management techniques can be considered minimal in contrast to the extent of Shariah compliance in a sukuk, i.e. Shariah compliance at the pre-issuance stage, ongoing stage and post-issuance stage. On top of these, it was also found from the interviews that not all risk management techniques are workable to manage Shariah non-compliant risk in sukuk. As a result, these findings suggest rigorous reviews of the existing Shariah non-compliance risk (SNCR) disclosures and risk management techniques by the relevant parties.

Sukuk documents used in the study are limited to corporate wakalah sukuk issued in Malaysia. Out of 32 issuances from 2015 to 2021, only 23 documents are available in relevant website. Thus, Shariah non-compliant risk disclosure and its risk management techniques analysed in this study are only limited in those documents.

The findings of this study suggest rigorous reviews on the existing Shariah non-compliance disclosures and risk management techniques. Other than these, future research in relation to uncommon risk management clauses, i.e. assurance, Shariah waiver and transfer of risk, are needed.

The insights presented in the analysis are of importance to sukuk issuers and the sukuk due diligence working group in enhancing the sukuk Shariah compliance and Shariah non-compliant risks disclosure and towards sukuk investors, in capturing and assessing Shariah non-compliant risks in a sukuk and to assist them to make informed investment decisions. More importantly, this study has found few areas of future study in relation to SNCR disclosures and SNCR risk management techniques.

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This paper aims to explore the efforts of four American women living with psychosis to chart their recovery process in published memoirs.

This paper looks at the different types of stigma that the patient-authors claim to encounter.

The author discusses the impact that the patient-authors see stigma as having on their recovery, and why they need artistic spaces to express themselves.

The memoirs offer a space for the women to revisit their memories of psychosis, and to achieve at least a partial acceptance of these experiences.

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a facade of eco-responsibility. Such deceptive behavior is especially prevalent in Chinese heavy-pollution industries. To counter these deceptive practices, this study aims to use machine learning (ML) techniques to develop predictive models against corporate greenwashing, thus facilitating the sustainable development of corporations.

This study develops effective predictive models for greenwashing by integrating multifaceted data sets, which include corporate external, organizational and managerial characteristics, and using a range of ML algorithms, namely, linear regression, random forest, K-nearest neighbors, support vector machines and artificial neural network.

The proposed predictive models register an improvement of over 20% in prediction accuracy compared to the benchmark value, furnishing stakeholders with a robust tool to challenge corporate greenwashing behaviors. Further analysis of feature importance, industry-specific predictions and real-world validation enhances the model’s interpretability and its practical applications across different domains.

This research introduces an innovative ML-based model designed to predict greenwashing activities within Chinese heavy-pollution sectors. It holds potential for application in other emerging economies, serving as a practical tool for both academics and practitioners.

The findings offer insights for crafting informed, data-driven policies to curb greenwashing and promote corporate responsibility, transparency and sustainable development.

While prior research mainly concentrated on the factors influencing greenwashing behavior, this study takes a proactive approach. It aims to forecast the extent of corporate greenwashing by using a range of multi-dimensional variables, thus providing enhanced value to stakeholders. To the best of the authors’ knowledge, this is the first study introducing ML-based models designed to predict a company’s level of greenwashing.

Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features that can be confused with one another during diagnostic assessment, unless an in-depth differential diagnostic evaluation is conducted that considers the developmental aetiology and underpinning experiences and triggers to trans-diagnostic behaviours.

This paper will explore the ways in which biological, cognitive, emotional and social sequelae of early trauma and attachment challenges, can look very similar to a range of neurodevelopmental disorders, including autism. Relevant literature and theory will be considered and synthesised with clinical knowledge of trauma and autism.

Recommendations are made for how the overlap between features of autism and trauma can be considered during assessments alongside consideration for interventions to enable people to access the most appropriate support for their needs.

Many features of the behaviours of individuals who have experienced early childhood trauma and disrupted or maladaptive attachments, may look similar to the behaviours associated with autism and hence diagnostic assessments of autism need to carefully differentiate traumagenic causes, to either dual diagnose (if both are present) or exclude autism, if it is not present. This has for long been recognised in child and adolescent autism specialist services but is less well developed in adult autism specialist services.

Autistic individuals are at increased risk of trauma exposure and post-traumatic stress disorder (PTSD). Diagnostic overshadowing, however, often results in PTSD symptoms being mislabelled as autistic traits. This study aims to develop professional consensus on the identification and assessment of co-occurring PTSD in autistic adults.

An online modified Delphi design was used to gather professionals’ perspectives on key aspects of the identification and assessment of PTSD in autistic adults. Data were gathered qualitatively in Round 1 and then synthesised using content analysis into a list of statements that were rated in Round 2. Statements reaching 60–79% consensus and additional suggestions were sent out for rating in Round 3. Consensus for the final statement list was set at 80% agreement.

Overall, 108 statements reached consensus. These form the basis of professional-informed recommendations to facilitate the identification and assessment of PTSD symptoms in autistic adults.

The final Delphi statements provide a framework to assist with the assessment and recognition of traumatic stress reactions in autistic adults presenting to mental health, diagnostic or social services.

To the best of the authors’ knowledge, this is the first study to explore the presentation and identification of PTSD in autistic adults (with and without intellectual disability), using a bottom-up approach informed by professional consensus.

The purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks.

The literature was searched from Scopus and Web of Science using various queries related to Shariah governance and Islamic banks. Through a screening process, 93 articles were considered fit for the systematic literature review.

The paper provides a systematic review based on different themes, including measurement of Shariah governance in Islamic banks, disclosure of Shariah governance and its determinants, the impact of Shariah governance on performance, risk management and other outcomes of Islamic banks. Finally, issues and challenges of Shariah governance in Islamic banks are discussed, followed by conclusions and recommendations related to future research.

This study is the first of its kind, to the authors’ knowledge, to provide a comprehensive systematic literature on Shariah governance and Islamic banks by exploring different themes and highlighting multiple future avenues of research.