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In this study, various acts including regulations of public financial management, fiscal responsibility, and state budget in the selected six countries were subjected to different readability tests, and an international comparison was made. The fiscal responsibility act of six countries – Turkey, the UK, India, Australia, Canada, and Pakistan – were included in the study and analyzed. Each country was analyzed under its official language. Since English is an official language of all of the countries except for Turkey, the authors have evaluated the fiscal responsibility acts of these countries using the following readability tests: Flesch Reading Ease, Flesch-Kincaid, Gunning-Fog, and Dale-Chall. Additionally, Public Financial Management and Control Law No. 5018 approved in Turkey was analyzed by the Ateşman Readability Test which was uniquely designed for Turkish grammar rules. The acts discussed in the study were analyzed not only as a whole but also in parts and subsections. According to the results of the study, the levels of readability of the existing laws in most of the selected countries are very difficult to understand for a university graduate. However, when the readability level of the British Budget Responsibility and National Audit Act tested as parts and subsections and a whole, it was rated at a level a university student could understand. This study analyses the readability and intelligibility of acts related to fiscal responsibility and the state budget in six selected countries, adopting Anglo-Saxon public administration model and making an inter-country evaluation. Since it is important that citizens have enough information about legislation for a citizen-oriented understanding, a legislation system that is understood by the larger part of the society is essential.

For several decades, a prominent movement within government and the legal profession has emphasized the use of “plain language” to improve readability in legal writing. Plain language legal writing in U.S. Tax Court opinions is important for tax advisors and their clients for two primary reasons. First, clients value efficiency in the work of the tax advisor. A tax advisor can research a thorny legal issue more efficiently and cost-effectively if the related Tax Court opinions are written in a clear, logical, and easy-to-read manner. Second, if opinions are difficult to understand, they provide less certain authority. A degree of certainty in the tax law is important for taxpayers to plan and conduct their economic activities, whereas a lack of certainty creates confusion and an inefficient tax compliance and planning environment.

We examined the readability of the Tax Court opinions using the Flesch Reading Ease formula. Since we selected the opinions used in this study based on the same database search term, they contain similar technical content, improving comparability of readability scores. The analysis shows that as the plain language movement progressed over the years, the readability of these opinions has actually decreased.

Numerous travel websites have become popular in the past decade. Some destination websites allow travelers to book flights, hotels, restaurant visits, and tours. They also provide a great way for other tourists to leave feedback on the visits they had to specific travel destinations and provide other customers with reliable accounts. In this case, the theory proposes that unique offerings on a website have a greater affect on getting website visitors who are potential tourists to actually visit the website's destination. The findings show that interactive tourism websites that keep up with current technology will translate into attracting the most visitors to that specific city location. This study is unique and valuable as the analysis of the three tourism websites indicates the uniqueness of each of the three specific cities located on the Mediterranean Sea: Valencia, Marseille, and Genoa. This study provides a detailed analysis of each of the three cities’ travel websites and ranks each of the websites to evaluate which is the most reliable and most appealing to today's busy travelers. Valencia's tourism website earns “Best” of the three tourism destination websites. Marseille and Genoa's website do not offer the same caliber of information and lack the detail of Valencia's website. Valencia's website is easy to use, has the most up-to-date technology sources, and is physically the most appealing.

Purpose – The chapter provides the reader with an overview of the UCF Enrichment Programs in Literacy that includes a year-round reading clinic with undergraduate and graduate students serving as clinicians and a summer Digital Storytelling Camp. The focus of the chapter is on the development and evolution of these programs, with an emphasis on the role of coaching in the clinic process.

Methodology/approach – The authors describe how they used Bean's Levels of Coaching Complexity (2004), adapting it to their clinical setting, to meet the current high demand for reading coaches in schools, and to strengthen their reading program courses and practicum experiences.

Practical implications – In addition to providing a comprehensive overview of the UCF Enrichment Programs in Literacy, this chapter includes the nuts and bolts of how the authors “coach for success” in the reading clinic. This involves coaching for success during data collection, in the analysis and decision-making process, in the delivery of tutoring, and beyond the clinic setting. Along with the tutoring process, specific teaching tools (including student samples) and photographs are shared in order to allow for replication by educators who read this chapter.

Social implications – This chapter suggests how reading programs in colleges of education can reexamine their existing field experiences to develop a more deliberate model intended to (1) extend clinician skills in reading assessment, diagnosis, and instructional delivery; (2) promote self-reflection and collaborative professional learning; and (3) provide mentoring experiences that can be replicated in school and district settings by graduate student clinicians as they acquire new leadership roles and responsibilities. This chapter proposes programs that offer consistent, affordable instructional support in literacy for children and families in the surrounding community.

Four types of calculations are currently being used to identify discrepancies between intellectual ability and achievement. These include deviation from grade level, expectancy formulas, simple standard score differences, and regression-based differences (Fletcher et al., 1994; Gresham, 2001; Sattler, 1992; Van den Broeck, 2002).

Companies in all industries are searching for new sources of competitive advantage since the competition in their marketplace is becoming increasingly intensive. The resource-based view of the firm explains the sources of sustainable competitive advantages. From a resource-based view perspective, relational based assets (i.e., the assets resulting from firm contacts in the marketplace) enable competitive advantage. The relational based assets examined in this work are brand image and corporate reputation, as components of brand equity, and customer value. This paper explores how they create value. Despite the relatively large amount of literature describing the benefits of firms in having strong brand equity and delivering customer value, no research validated the linkage of brand equity components, brand image, and corporate reputation, simultaneously in the customer value–customer loyalty chain. This work presents a model of testing these relationships in consumer goods, in a business-to-business context. The results demonstrate the differential roles of brand image and corporate reputation on perceived quality, customer value, and customer loyalty. Brand image influences the perception of quality of the products and the additional services, whereas corporate reputation actions beyond brand image, estimating the customer value and customer loyalty. The effects of corporate reputation are also validated on different samples. The results demonstrate the importance of managing brand equity facets, brand image, and corporate reputation since their differential impacts on perceived quality, customer value, and customer loyalty. The results also demonstrate that companies should not limit to invest only in brand image. Maintaining and enhancing corporate reputation can have a stronger impact on customer value and customer loyalty, and can create differential competitive advantage.

The chapter argues that implementing a professional writing program in universities can help students build expertise, confidence, and a strong professional portfolio that can advance their future careers to greater heights. This is achieved through a curriculum directly connected to the industry of the students' disciplines, expert instructors providing extensive feedback, and tips to transform ideas and knowledge into professional writing pieces. Additionally, the chapter highlights the importance of students gaining a comprehensive understanding of communication, being aware of the benefits of professional writing, and having hands-on experience through active engagement in the learning process to improve their craft. The chapter emphasizes that transformative learning implemented through strong writing and communication skills are highly valued by all industries seeking job candidates.

Finally, the chapter provides a strategy for improving students' employability by implementing a professional writing program in universities, which is based on the understanding of the changing career demands and the importance of communication and writing skills in all industries seeking job candidates.

This chapter offers a critical reading of a range of television narratives centred on diverse populations of the articulate dead, including grim reapers (Dead Like Me), sort-of-ghosts (American Horror Story), zombies (iZombie), what appear to be ‘just regular dead people’ (The Good Place, Les Revenants) and some other creepy and unusual manifestations of the undead (Intruders, The Fades). It suggests that the preponderance of the articulate dead on television is symptomatic of a broader cultural desire to talk both about death and with the dead. It also suggests that there are numerous opportunities to learn from fictional engagement with death and the dead, foregrounding the ways in which televisual narratives can operate to reiterate, critique and engage with social and cultural messages. The chapter takes a playful approach and seeks to distil some key ‘self-help’ aphorisms that the dead in these series might offer the living about how to approach life, death and everything inbetween, as they tell their audiences to ‘look within’ to identify the greatest threats to their selfhood, to persevere because ‘it’s never too late to change’, and to ‘never forget’ the dead and what they might have scarified for the living.