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Recent changes in professional examinations have generated much debate concerning various issues. One specific debate relates to the consistency of readability levels before and after the changes. While no significant differences in examination readability were found with respect to consistency across the entire time horizon of the study, comparisons with respect to the readability of other professional materials generate questions on whether the exam is testing at an appropriate level and whether other materials such as those produced for continuing education are written at a level commensurate to practice.

Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive the human rights disclosures of a sample of large international companies were and secondly, whether different narrative styles are associated with levels of disclosure to manage readers' impressions about the company. We analysed the public human rights disclosures for 154 large, international companies obtained from the UN Guiding Principles Reporting website. On average, companies complied with only one-third of the UN Guiding Principles Reporting Framework criteria. Communication about policies has the highest compliance, whilst communication about determining which human rights aspects are salient to the company, remedies for transgressions and stakeholder engagement have the lowest disclosure. When we split the sample between high disclosure and low disclosure companies, we found that the readability of the human rights disclosures is exceptionally low and even more so for low disclosure companies. Low disclosure companies used words implying Satisfaction significantly more than high disclosure companies, which provides some support for suspecting that low disclosure companies practise impression management by only presenting a ‘rosy picture’, as well as obfuscation via low readability. We add to the literature on impression management by large corporations in their sustainability reporting, and specifically human rights disclosures, by revealing how the interplay of low disclosure, low readability and overuse of words signalling Satisfaction contributes to impression management, rather than sincere attempts at accountability to all stakeholders.

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.

Consumer health literacy is a necessary skill in all facets of library work, from reference desk to programming to website development. In this chapter, the authors present key terms in the domain of health literacy; challenges and controversies in research and public library practice; and findings from a recent study of public library workers meeting consumer health information needs. Finally, the authors present examples of National Library of Medicine (NLM) initiatives for public libraries and public librarians focusing on bridging health literacy gaps. Socially disadvantaged groups who are the most affected by health disparities tend to be those who are lower-income, have less education, and are not White. The combined effects of environment and socioeconomic status mean that these communities have particular, highly local challenges in addressing their health issues, as individuals and as a population. Health literacy can serve as the enabling factor in obtaining quality health information, navigating healthcare, and seeking better health. To support the public, NLM and its National Network of Libraries of Medicine have placed a strategic emphasis on public libraries in order to develop long-term partnerships. The goals of these partnerships are to support staff development and programming, and to promote resource-sharing about programs and activities focusing on health information. Public libraries are everywhere and open to all. This makes them the ideal community agency to reach out to the public and implement national information initiatives.

Prior studies document increased share repurchase activity after the temporary tax holiday under the American Jobs Creation Act (AJCA) of 2004. Our study examines the moderating effect of financial statement readability on share repurchases in response to a temporary reduction in repatriation tax. Building on prior literature, we argue that firms with excess cash overseas, despite the lack of investment opportunities, produce less readable financial statements to hide bad news. We find that firms with less readable financial statements initiated higher levels of share repurchases after the AJCA. Our results contribute to the existing literature showing (1) firms hold excess cash overseas mainly for tax reasons rather than for nontax reasons such as precautionary motives or empire-building concerns and (2) firms return excess funds to investors rather than squander the funds once the tax cost of repatriation is reduced. Firms that suffer from the overinvestment problem using hard-to-read financial statements to hide the bad news of a lack of investment opportunities are more likely to benefit from the tax cut. Our study provides timely evidence of potential firm response to the 2017 Tax Cut and Jobs Act, which permanently removes the repatriation tax.

Content marketing is a crucial aspect of digital marketing in modern firms. By generating content that is interesting and engaging, companies have the two-fold advantage of promoting their products in a relatable way, while increasing familiarity and engagement with the brand. As data scientists at Credit Suisse, we value our content teams because their voice is the bank's voice. We strive to provide them with the best tools to increase their articles' success. With the help of machine learning, we have created digital products that allow them to improve articles before publication, recommend them to the most interested readers, and track their performance. The chapter begins with a brief introduction to content marketing, followed by an overview of our data, a review of the business challenges we have encountered, and the machine learning solutions we have developed in order to provide the best data insights to our internal and external stakeholders. We close the chapter with a brief summary of our work.

Hotels, the second largest component of online travel, have traditionally collected customer data through loyalty or customer relationship management programmes, compiling data about customers and using it to improve customer service and marketing efforts (Piccoli & O’Connor, 2003). Recent growth in online sales has given them access to even more granular and topical data. In particular technologies such as cookies, web bugs and beacons allow data on an individual’s browsing (e.g. the pages they have visited or the searches they have conducted) to be collected, consolidated and analysed to reveal detailed insights about customers which can subsequently be used for marketing purposes (Gilbert, 2008). While previous studies have investigated data collection by hotels, for the most part these have focussed on data surrendered voluntarily, with none addressing data collection through automated means. This chapter therefore attempts to fill this research gap, investigating whether and how hotel companies use such techniques, and whether consumers are adequately informed about this data collection process. Using the top 50 global hotel brands as a population, it explores both cookie disclosure and cookie practice by global hotel brands. The findings demonstrate that hotel brands, particularly those with their headquarters in the USA, are making extensive use of online monitoring technologies, typically for marketing purposes. In most cases, this data collection is happening surreptitiously, with the data protection notices that exist overtly long as well as crouched in highly technical language. Despite legislative changes that amplify the need to inform consumers about data collection, few hotel chains currently comply with the principles of informed consent, leaving many open to potential sanction.

Purpose – To provide a resource for educators and graduate students that contains information about using formal assessment data to plan literacy instruction and intervention.

Design/methodology/approach – Several aspects of formal assessment are presented, including a definition of formal assessment, types of formal assessment scores, commonly used formal assessments, and recommendations for using formal assessments for individuals and groups. Information about formal assessment is informed both by documented sources and the experiences of the authors.

Findings – The authors provide an overview of common, commercially available assessments designed to measure literacy achievement in either individuals or groups. Reviews of formal assessments include scores, number of forms, literacy domains measured, and published reliability figures. Recommendations for formal assessment use include using assessment data to plan instruction and intervention for both individuals and groups. In addition, a case study is presented demonstrating the efficacy of using formal assessment data to plan instruction and intervention in a K-6 elementary school in the United States.

Research limitations/implications – The review of commercially available individual and group literacy assessments does not constitute an exhaustive list.

Practical implications – Information about formal assessments, assessment score types, and formal assessment uses is consolidated in one location for easy access by graduate students and other educators.

Originality/value – This chapter provides graduate students and others in the field of education an overview of formal assessments and how formal assessment data can be used to make instructional decisions for both individuals and groups.