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In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.

To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.

We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.

To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.

For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.

We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.

The breadth of research and study on the topic of fairy tales is rich and abundant. However, there exists a gap in the research of the genre where it pertains to the meticulous study of male fairy tale.

The character Hook has enjoyed some status in film including the notable portrayal by Dustin Hoffman in the 1991 film (Spielberg, 1991), this character relied heavily on traditional fairy tale tropes and depicted little in the way of character evolution or progression. Nevertheless, a more progressive and complex version of Hook was depicted in the Once Upon A Time series (2011–2018). This version of the character enjoys not only an extended and complex narrative journey but comprises several layers of nuanced character construction that implores a contemporary exploration thereof.

While Vladimir Propp's dramatis personae stands as, likely, the most prominent model for the study of fairy tales, its comprehensiveness can be called into question when applied to contemporary fairy tale characters. For example, whereas previously the female fairy tale character was confined to the role of damsel in distress, contemporary versions display substantial development in this area. And as illustrated through the complexity of Once Upon A Time's Captain Hook this is not, in contemporary times, confined only to the female character. Consequently, this chapter adapts the Looking Glass paradigm and utilises what the author has termed the Looking Glass Masculinity Matrix as an evaluative tool to unpack the contemporary representation, in line with current societal ideals and/or values.

The Tax Cuts and Jobs Act of 2017 (TCJA) substantially lowered the corporate tax rate, making tax-exempt municipal bond issues less attractive investments for banks, savings and loan associations and insurance companies. To provide a benefit for small issuers the current Internal Revenue Code has a special provision that allows banks and S&Ls to deduct 80% of the borrowing costs for “bank-qualified” bonds – tax-exempt bonds from issuers who issue no more than $10 million in bonds during a year. This study examines whether the relationship between the true interest cost (TIC) on bank-qualified bonds and other tax-exempt bonds changed with the passage of the TCJA.

Using linear regression analysis this paper compares the TIC of bank-qualified bonds with the TIC of bonds not bank-qualified using a sample of bonds both before and after the passage of TCJA.

Prior to the passage of the TCJA, this study observes that these “bank-qualified” bond issues had a lower true interest cost than other tax-exempt bond issues; however, after passage of the TCJA, the difference in the true interest cost between “bank-qualified” bond issues and other tax-exempt bond issues dramatically decreased.

It appears that the benefit for small bond issuers is greatly reduced after corporate tax rates were significantly lowered. If federal lawmakers wish small issuers to have the same advantage over other tax-exempt municipal bond issuers after passage of TCJA, some changes will need to be made to the Internal Revenue Code to give small issuers an additional advantage when issuing tax-exempt debt.

No other empirical research to date has examined the impact of TCJA on bank-qualified bond issue interest cost.

Auditory hallucinations (“hearing voices”) are a relatively common experience, which is often highly distressing and debilitating. As mental health services are under increasing pressures, services have witnessed a transformative shift with the integration of technology into psychological care. This study aims to narratively synthesise evidence of technology-enhanced psychological assessment and treatment of distressing voices (PROSPERO 393831).

This review was carried out according to the preferred reporting items for systematic reviews and meta-analyses. Embase, MEDLINE, PsycINFO and Web of Science were searched until 30th May 2023. The Effective Public Health Practice Project (EPHPP) tool assessed methodological quality of studies.

Searching identified 9,254 titles. Fourteen studies (two assessment studies, twelve treatment studies, published 2010–2022, n = 1,578) were included in the review. Most studies were conducted in the UK, the USA or Canada. Technologies included avatar therapy, mobile apps, virtual reality, a computerised Web-based programme and a mobile-assisted treatment. Overall, technology-enhanced psychological assessments and treatments appear feasible, acceptable and effective, with avatar therapy the most used intervention. EPHPP ratings were “strong” (n = 8), “moderate” (n = 5) and “weak” (n = 1).

To the best of the authors’ knowledge, this is the first systematic review to investigate these technologies, specifically for distressing voices. Despite the relatively small number of studies, findings offer promising evidence for the clinical benefits of these technologies for enhancing mental health care for individuals with distressing voices. More high-quality research on a wider range of technologies is warranted.

The paper aims to explore how values and knowledge are expressed in student’s discussions about food and health.

Food practices present a complex phenomenon extending beyond biomedical descriptions, including social dynamics of food in families and communities. Contextual conditions of social groups and settings have significant impacts on food choices and practices. Although values constitute a central part of educational goals, deliberate values education remains an often-neglected area, with a tendency in both curricula and educational practice to focus on knowledge and overlook how values intersect with knowledge. The paper utilises group interviews supported by participant observations to study the food and health practices as expressed in students' discussions.

The paper’s findings show how values are expressed together with knowledge as value-knowledges around food and health within the social contexts of family, cultural identities and peer relationships. While moving through their lives, students draw on and utilise biomedical, social-cultural and sensory value-knowledges, simultaneously considering the nutrition and taste of foods, the value of connecting with family and peers in cultural settings as well as getting enough food to feel satiated.

The paper presents an original approach around the necessity to consider and integrate cultural identities in discussions and education about food and health to empower students and their communities in a way that is socially just and equitable. This involves shifting discussions of health education away from students as (ir)rational obstacles but rather as partners in co-creating knowledge for sustainable food and health equity.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

Tabletop ‘pen and paper’ role-play games (TTRPGs) can function as spaces of creative experimentation with gender identity through shared storytelling. The last decade has seen an explosion of Actual Play (AP) shows that broadcast recorded gameplay of TTRPGs to online audiences. Neverafter is the 15th season of well-known AP show Dimension 20 and is a horror-themed re-imagining of classic fairy tales through the rules of Dungeons and Dragons. Four of the six player characters are male, based individually on the fairy tales of Pinocchio, Puss in Boots, the Frog Prince, and a (gender-swapped) Mother Goose, adventuring together in a story-world called ‘The Neverafter’. Not only are these versions of the fairy tale characters shaped by the players' own explorations of identity, but as an AP show, this is also layered with the expectations produced by the show's wide fan base. Their diverse gender explorations and their subversion of fairy tale conventions are enabled by the fluency of the players and audience in freely flowing between the framing perspectives of player and character. This chapter will focus on non-binary player Ally Beardsley's creation and performance of Mother Timothy Goose as a gay, elderly, human man as a particularly meaningful case study. This analysis considers how heroic masculinity is reconceptualised in Neverafter through the horror-themed embodiment of fairy tale men in the context of contemporary gender issues.