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Several decades of mental health research in the UK repeatedly report that people of African-Caribbean origin are more likely than other ethnic minorities, including the White majority, to be diagnosed with schizophrenia and related psychoses. Race-based inequalities in mental healthcare persist despite numerous initiatives such as the UK’s ‘Delivering Race Equality’ policy, which sought to reduce the fear of mainstream services and promote more timely access to care. Community-level engagement with members of African-Caribbean communities highlighted the need to develop culturally relevant psychosocial treatments. Family Intervention (FI) is a ‘talking treatment’ with a strong evidence-base for clinical-effectiveness in the management of psychoses. Benefits of FI include improved self-care, problem-solving and coping for both service users and carers, reducing the risk of relapse and re-hospitalisation. Working collaboratively with African-Caribbeans as ‘experts-by-experience’ enabled co-production, implementation and evaluation of Culturally adapted Family Intervention (CaFI). Our findings suggests that a community frequently labelled ‘hard-to-reach’ can be highly motivated to engage in solutions-focussed research to improve engagement, experiences and outcomes in mental health. This underscores the UK’s Mental Health Task Force’s message that ‘new ways of working’ are required to reduce the inequalities faced by African-Caribbeans and other marginalised groups in accessing mental healthcare. Although conducted in the UK (a high-income multi-cultural country), co-production of more culturally appropriate psychosocial interventions may have wider implications in the global health context. Interventions like CaFI could, for example, contribute to reducing the 75% ‘mental health gap’ between High and Low-and-Middle-Income counties reported by the World Health Organization.

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.

Over decades, indigenous management practices and their values in Africa have changed from time to time. However, it continued to remain relevant in most business organisations in developing countries. Today in Africa and across the globe, there is a paradigm shift and stiff competition in human resource management practices as a basic element for effective and efficient business organisations’ performance. Effective human resource management practices and performance of organisations rely on the integration of indigenous management practices and sound strategies aligned to cultural values and cores business objectives. The study covers four regions of Africa as a continent. Empirical teachings of the study form a basis for active reforms and innovations, so as to revamp the use of indigenous knowledge, which was deliberately destroyed by colonial masters. Over the years, human resource management practice has evolved in favour of Western strategies and ideologies. Advocates for curriculum reforms in all African countries so as to incorporate indigenous knowledge content, since it is believed to be the future of Africa. An appropriate employees management practice in Africa is a necessary move in today’s business community as it enhances service delivery and performance. The application of indigenous management practices is believed to play a vital role and invokes effective decision-making practices in the business organisation. Therefore, the chapter traces the origin of indigenous wisdom and its fundamental structure in management practices. This chapter attempts to throw light on indigenous management practices and their values in business organisations in Africa.

Sundarban is the largest active delta in the world lying at the estuaries of the Rivers Ganga and Brahmaputra. This region is rich in biodiversity and declared World Heritage Site by UNESCO. This delta region is prone to severe natural disasters as well as man-induced catastrophic events. Gosaba Block which is identified as the study area located in Indian part of the Sundarban delta, in South Twenty Four Parganas district of West Bengal puts forward an ideal portrait for people’s struggle and survival strategies against natural disasters. An attempt has been made in this chapter to study the perception of the main occupational groups on the effects of major natural disasters viz. floods, tidal surges and cyclones in Gosaba Block. An endeavor has also been made to explore local survival strategies which are effective for their sustenance in this vulnerable region. Three-hundred persons from different occupational groups, that is, people engaged in agriculture, fishing, crab collection, tiger prawn seed collection, wood collection and honey collection have been surveyed through a pre-designed questionnaire. Six Focus Group Discussions have been conducted, in which each of the groups comprised six members from a particular occupation. The study has revealed that all the occupational groups perceive threats differently from natural disasters and their perceptions vary according to their levels of exposure to the environment. To cope with the natural disasters, each occupational group has devised distinct survival strategies. For proper management of natural disasters in Sundarban delta region, the perception of people with different livelihoods and their survival strategies should be incorporated.

A paradigm shift was observed a couple of decades back when the relationship marketing took over the transactional marketing. Concepts such as customer lifetime value came into existence. Customer lifetime value is nothing but the aggregate income which an organisation can expect from a customer as long as the customer remains a client. Customer Relationship Management (CRM) took the centre stage as the organisations are transformed into customer-centric organisations. The implementation of CRM earmarked the collection of customer data that enabled the personalisation of products. Business use cases emerged with differential pricing models and loyalty programs contributing to the profitability of the organisations. The different types of CRM, i.e. Strategic CRM, Operational CRM, Analytical CRM and Collaborative CRM, contributed further to the organisation to generate value for the customers as well as for the organisation. Innovations in the digital technologies supported the business use cases with the help of real-time data. The usage of real-time analytics delivered unmatched customer experience resulting in a higher degree of customer satisfaction and customer retention. Customer retention as we know is directly related to the longevity of an organisation, while customer acquisition is expensive. Researchers in this chapter have attempted to unleash the importance of CRM simultaneously presenting the impact of digital technologies on CRM. Readers could be greatly benefitted from this research as practical use cases are discussed, while academicians can cascade this information further.

The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.

To measure loss avoidance, the earnings distribution approach is followed. Data includes all the nonfinancial firms listed on the Borsa İstanbul (BIST) for the period covering 1998–2010. The sample is divided into subsegments according to size and leverage, considering the potential impact of different financial reporting incentives. Furthermore, mandatory and voluntary adopters are examined separately.

The results indicate lower loss aversion in the post-IFRS period. Furthermore, we found that incentives dominate accounting standards in determining financial reporting quality. The decrease in loss aversion after IFRS adoption is more significant for large firms compared to small firms, low leverage firms compared to high leverage firms, and for mandatory IFRS adopter firms compared to voluntary IFRS adopters.

Research provides inconsistent evidence on the relationship between IFRS adoption and earnings quality. Turkey represents an interesting environment to test the impact of IFRS adoption, as the Turkish accounting system has followed a historical path from a Continental European accounting system to an Anglo-Saxon accounting system. The current Turkish accounting system exhibits features of both these systems. Additionally, IFRS adoption was optional in 2003 and mandatory in 2005 in line with EU regulations, and the changes in the reporting environment are supported by the regulatory developments and institutional changes in Turkey.

This article addresses the way in which perceptions about the globalized nature of the world in which we live are beginning to have an impact within sociology such that sociology has to engage not just with the changing conceptual architecture of globalization, but also with recognition of the epistemological value and agency of the world beyond the West. I address three main developments within sociology that focus on these concerns: first, the shift to a multiple modernities paradigm; second, a call for a multicultural global sociology; and third, an argument in favor of a global cosmopolitan approach. While the three approaches under discussion are based on a consideration of the “rest of the world,” their terms, I suggest, are not adequate to the avowed intentions. None of these responses is sufficient in their address of earlier omissions and each falls back into the problems of the mainstream position that is otherwise being criticized. In contrast, I argue that it is only by acknowledging the significance of the “colonial global” in the constitution of sociology that it is possible to understand and address the necessarily postcolonial (and decolonial) present of “global sociology.”

Using the National Longitudinal Survey of Youth (NLSY79) from 1979 to 2008, this study examines how employment precarity is associated with the transition to first marriage. Building upon research on precarious work and economic determinants of marriage, I employ various measures of precarious work, including health insurance coverage, the provision of pension benefits, and part-time work. Results from the discrete-time hazard models show that precarious work delays men’s marriage entry more than women’s. For men, all indicators of precarious work decrease the odds of first marriage by up to 40%. Compared to men, women’s entry into first marriage is delayed when they have part-time employment. My study findings contribute to the theoretical discussions of the causes of family inequality, which have suggested the precarization of work and associated deterioration of job quality as one of the leading influences on the retreat from marriage. Further, results of this study indicate that the spread of precarious work has profound social consequences through its impact on family formation. In light of limited empirical research on the impact of precarious work on non-work-related outcomes, subsequent research needs to continue examining how employment precarity and family inequality are intertwined with various substantive foci across societies.