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Open Access
Article
Publication date: 29 November 2023

Daniel Kipkirong Tarus and Fiona Jepkosgei Korir

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Abstract

Purpose

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

Design/methodology/approach

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

Findings

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

Research limitations/implications

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

Originality/value

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 18 September 2023

Nuala Collins and Fiona Lalor

Milk and yoghurt provide essential sources of nutrition throughout the life cycle in the Irish diet. Health claims on dairy product labels were popular in the 1980s, and since the…

1370

Abstract

Purpose

Milk and yoghurt provide essential sources of nutrition throughout the life cycle in the Irish diet. Health claims on dairy product labels were popular in the 1980s, and since the introduction of the nutrition and health claims (NHC) Regulation (EC) No 1924/2006 in 2007, many new regulated claims have been used to communicate product benefits. Meanwhile, COVID-19 and the Farm to Fork strategy have heightened consumer awareness of health issues. All of these factors have contributed to a change in our food environment and interest in health. In addition, the European Commission is working to introduce a legislative proposal on nutrient profiles (NP) to restrict the use of NHC on foods that are high in salt, fat or sugar. This qualitative study aims to research knowledge on adults’ attitudes, perceptions and behaviour towards NHC on dairy products.

Design/methodology/approach

The study used a thematic analysis using transcripts from a series of discussion groups, attended by adults (n = 24). The participants also completed an introductory questionnaire.

Findings

The study noted positive attitudes towards dairy protein. This attitude was common across age, gender or life stage. There were misperceptions regarding yoghurt composition and health benefits. There were negative perceptions of low-fat nutrition claims on yoghurt, which led to a preference for full-fat dairy products. This requires further insight and research.

Research limitations/implications

Participants from a wider socio-demographic group could have broadened the research limits of this project.

Originality/value

These findings will interest policymakers, regulators, dieticians and the food industry.

Details

Nutrition & Food Science , vol. 54 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Open Access
Book part
Publication date: 4 June 2021

Bridget Harris and Delanie Woodlock

Technology increasingly features in intimate relationships and is used by domestic violence perpetrators to enact harm. In this chapter, we propose a theoretical and practical…

Abstract

Technology increasingly features in intimate relationships and is used by domestic violence perpetrators to enact harm. In this chapter, we propose a theoretical and practical framework for technology-facilitated harms in heterosexual relationships which we characterize as digital coercive control. Here, we include behaviors which can be classified as abuse and stalking and also individualized tactics which are less easy to categorize, but evoke fear and restrict the freedoms of a particular woman. Drawing on their knowledge of a victim/survivor's experiences and, in the context of patterns and dynamics of abuse, digital coercive control strategies are personalized by perpetrators and extend and exacerbate “real-world” violence.

Digital coercive control is unique because of its spacelessness and the ease, speed, and identity-shielding which technology affords. Victim/survivors describe how perpetrator use of technology creates a sense of omnipresence and omnipotence which can deter women from exiting violent relationships and weakens the (already tenuous) notion that abuse can be “escaped.” We contend that the ways that digital coercive control shifts temporal and geographic boundaries warrant attention. However, spatiality more broadly cannot be overlooked. The place and shape in which victim/survivors and perpetrators reside will shape both experiences of and response to violence. In this chapter, we explore these ideas, reporting on findings from a study on digital coercive control in regional, rural, and remote Australia. We adopt a feminist research methodology in regard to our ethos, research processes, analysis, and the outputs and outcomes of our project. Women's voices are foreground in this approach and the emphasis is on how research can be used to inform, guide, and develop responses to domestic violence.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Open Access
Article
Publication date: 4 September 2017

Laura Moloney and Daniela Rohde

Physical activity is associated with both physical and mental health benefits for people with psychosis. However, mental health services have been criticised for failing to…

3671

Abstract

Purpose

Physical activity is associated with both physical and mental health benefits for people with psychosis. However, mental health services have been criticised for failing to adequately promote physical activities. Occupational Therapy, with its focus on meaningful everyday occupations, is well placed to incorporate physical activity interventions. The purpose of this study was to explore the experiences of men with psychosis participating in an Irish community-based football programme.

Design/methodology/approach

Six men with psychosis participated in qualitative interviews. The interviews were audio-recorded and transcribed verbatim. Interview data were analysed thematically.

Findings

Participants identified many benefits of engaging in the programme. Football became a valued part of weekly routines and fostered re-engagement with previously valued roles. Participants identified improvements in social confidence and motor and process skills, as well as a positive impact on their mental and physical health.

Originality/value

This study highlights the value and meaning of participation in football for men with psychosis, as well as demonstrating the longer-term feasibility of football as a therapeutic medium in Occupational Therapy mental health service provision. Findings could help to promote the routine use of sports interventions to mental health services.

Details

Irish Journal of Occupational Therapy, vol. 45 no. 2
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Article
Publication date: 4 December 2023

John Goodwin, Laura Behan, Mohamad M. Saab, Niamh O’Brien, Aine O’Donovan, Andrew Hawkins, Lloyd F. Philpott, Alicia Connolly, Ryan Goulding, Fiona Clark, Deirdre O’Reilly and Corina Naughton

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and…

Abstract

Purpose

Adolescent mental health is a global concern. There is an urgent need for creative, multimedia interventions reflecting adolescent culture to promote mental health literacy and well-being. This study aims to assess the impact of a film-based intervention on adolescent mental health literacy, well-being and resilience.

Design/methodology/approach

A pretest-posttest intervention with a multi-methods evaluation was used. A convenience sample of ten schools facilitated students aged 15–17 years to engage in an online intervention (film, post-film discussion, well-being Webinar). Participants completed surveys on well-being, resilience, stigma, mental health knowledge and help-seeking. Five teachers who facilitated the intervention participated in post-implementation interviews or provided a written submission. Analysis included paired-t-test and effect size calculation and thematic analysis.

Findings

Matched pretest-posttest data were available on 101 participants. There were significant increases in well-being, personal resilience and help-seeking attitudes for personal/emotional problems, and suicidal ideation. Participants’ free-text comments suggested the intervention was well-received, encouraging them to speak more openly about mental health. Teachers similarly endorsed the intervention, especially the focus on resilience.

Originality/value

Intinn shows promise in improving adolescents’ mental health literacy and well-being. Film-based interventions may encourage adolescents to seek professional help for their mental health, thus facilitating early intervention.

Details

Mental Health Review Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1361-9322

Keywords

Open Access
Article
Publication date: 18 October 2018

Shahid Islam, Neil Small, Maria Bryant, Tiffany Yang, Anna Cronin de Chavez, Fiona Saville and Josie Dickerson

Participation in community programmes by the Roma community is low, whilst this community presents with high risk of poor health and low levels of wellbeing. To improve rates of…

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Abstract

Purpose

Participation in community programmes by the Roma community is low, whilst this community presents with high risk of poor health and low levels of wellbeing. To improve rates of participation in programmes, compatibility must be achieved between implementation efforts and levels of readiness in the community. The Community Readiness Model (CRM) is a widely used toolkit which provides an indication of how prepared and willing a community is to take action on specific issues. The purpose of this paper is to present findings from a CRM assessment for the Eastern European Roma community in Bradford, UK, on issues related to nutrition and obesity.

Design/methodology/approach

The authors interviewed key respondents identified as knowledgeable about the Roma community using the CRM. This approach applies a mixed methodology incorporating readiness scores and qualitative data. A mean community readiness score was calculated enabling researchers to place the community in one of nine possible stages of readiness. Interview transcripts were analysed using a qualitative framework analysis to generate the contextual information.

Findings

An overall score consistent with vague awareness was achieved, which indicates a low level of community readiness. This score suggests that there will be a low likelihood of participation in currently available nutrition and obesity programmes.

Originality/value

To our knowledge, this is the first study to apply the CRM in the Roma community for any issue. The authors present the findings for each of the six dimensions that make up the CRM together with salient qualitative findings.

Details

International Journal of Human Rights in Healthcare, vol. 12 no. 2
Type: Research Article
ISSN: 2056-4902

Keywords

Open Access
Book part
Publication date: 25 July 2022

Anastasia Zabaniotou, Aigli Tsirogianni, Monica Cardarilli and Massimo Guarascio

Gender competence as part of engineering education can better prepare men and women to work on sustainable solutions that benefit entire societies. This chapter describes the…

Abstract

Gender competence as part of engineering education can better prepare men and women to work on sustainable solutions that benefit entire societies. This chapter describes the framework and lessons learned of a community of practice (CoP) for gender equality facilitated by the Mediterranean Engineering Schools Network. Faculty and students from Mediterranean European, North African and Middle Eastern countries came together in this CoP, which was supported by the TARGET project, to develop a practical plan using a reflexive approach. The transfer of knowledge between generations is achieved by using participatory learning processes, facilitating mindful awareness, widening experiences, deepening understandings and building a gender-sensitive mindset. Students embarked on the journey to become change agents. The process led to the consolidation of gender equality knowledge, competence building and the development of change agents for gender equality. This CoP can inspire other institutions to undertake a participatory path towards gender equality – at local, regional, or global level.

Details

Overcoming the Challenge of Structural Change in Research Organisations – A Reflexive Approach to Gender Equality
Type: Book
ISBN: 978-1-80262-122-8

Keywords

Open Access
Article
Publication date: 8 July 2022

Joanna Dyczkowska, Joanna Krasodomska and Fiona Robertson

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for…

2095

Abstract

Purpose

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for shareholders. This paper aims to explore whether and how business organisations have applied stakeholder capitalism principles (SCPs) during the COVID-19 pandemic and how these efforts were communicated in integrated reports.

Design/methodology/approach

This study is based on the content analysis of the text extracted from the integrated reports of 22 companies categorised as excellent in the 2020 EY Excellence in Integrated Reporting Award 2020. The research material consisted of paragraphs that reflected how the company observed the SCPs in practice.

Findings

The stakeholder responsibility principle was the most represented by the examined companies, followed by the principles of continuous creation, stakeholder engagement and stakeholder cooperation. The COVID-19 pandemic has propelled the necessity of implementing innovative solutions to counteract the virus's spread. It has also spurred the need for two-way digitalised communication between the executives and stakeholders. The new situation also required collaborative approaches in the forms of partnerships, joint initiatives and programmes to ensure employee safety and help communities recover from the social and economic impacts of the pandemic.

Originality/value

This study links SC with integrated reporting (IR) and contributes to the literature by providing new insights into how SCPs have been applied during the COVID-19 pandemic. This discussion suggests that whereas these principles determine how the companies must act to satisfy stakeholders expectations, integrating reporting may help develop a report that is stakeholder-oriented and which responds to their information needs.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 12 July 2019

Hilary MacQueen and Fiona Jane Aiken

The purpose of this paper is to investigate the effect of workplace support measures offered by employers on the academic performance and satisfaction of distance-taught paramedic…

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Abstract

Purpose

The purpose of this paper is to investigate the effect of workplace support measures offered by employers on the academic performance and satisfaction of distance-taught paramedic students.

Design/methodology/approach

Using a combination of quantitative, qualitative and open text data, the authors identified factors important for student success.

Findings

Dedicated study time was not a significant predictor of student pass rate, but was related to the quality of achievement as measured by pass grade. More important for success were less tangible factors such as relationship with a mentor and being part of a supportive peer group.

Research limitations/implications

The number of respondents to the survey of graduates in the second part of the investigation was small (n=30; 8.9 per cent) and limited to one profession (Emergency care).

Practical implications

The support measures the authors have identified should be overtly built into new course design. Placements undertaken away from the primary workplace should be well organised, and students proactively supported while undertaking them.

Originality/value

The value of these findings is that they inform, and can be used to enhance, the experience of students on work-based learning programmes and also on degree apprenticeships.

Details

Higher Education, Skills and Work-Based Learning, vol. 10 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 5 September 2023

Sharon Davenport and Ann Underhill

This study aims to explore which outcome measures are used by occupational therapy staff in adult social care settings in the UK, and the factors affecting use of outcome measures.

Abstract

Purpose

This study aims to explore which outcome measures are used by occupational therapy staff in adult social care settings in the UK, and the factors affecting use of outcome measures.

Design/methodology/approach

A quantitative descriptive research design was used, using a cross-sectional study to explore occupational therapy staff views on the use of outcome measures. A 38-question survey was developed on Microsoft Forms. Recruitment occurred online over a three-week period in 2021 via the social media platform “Twitter”. Results were analysed using Excel using descriptive statistics and qualitative results used thematic analysis.

Findings

Participants (n = 20) used a range of outcome measures (13) in adult social care settings in the previous 12 months. Standardised measures were used by half the sample in the previous 12 months. The Therapy Outcome Measure and Barthel Index were in most use. The breadth of adult social care practice and practical factors such as caseload and lack of a meaningful tool were found to be barriers to outcome measure use. Facilitators included service improvement, accountability, use of audit and professional occupational therapy leadership.

Research limitations/implications

The overall use of outcome measures can be considered low in this setting, with manager support seen to be key to the use of outcome measures. Further research is needed to investigate nationwide use.

Practical implications

Training, time and manager support are key to use of standardised tests and outcome measures in the adult social care settings. The use of occupational performance measures should be considered to demonstrate unique professional impact.

Originality/value

This contemporary study reveals use of outcome measures within occupational therapy adult social care services in the UK, which is an under researched and under published area.

Details

Irish Journal of Occupational Therapy, vol. 51 no. 2
Type: Research Article
ISSN: 2398-8819

Keywords

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