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This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.

Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.

Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.

This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.

This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

The Canadian government legalized cannabis in 2018 and funded harm reduction campaigns to educate youth about the risks. Cannabis can contribute to psychosis in vulnerable populations, and consumption is common among youth in Early Psychosis Intervention (EPI) programs. The purpose of this study is to understand the views of youth in EPI programs on the risks related to cannabis and methods to reduce those risks.

A qualitative design and thematic analysis were used to understand the perspectives of youth in EPI programs (n = 15) towards cannabis risks and harm reduction.

Participants associated Δ−9 tetrahydrocannabinol (THC) with problems related to cognition, psychosis, respiration, addiction, motivation, finances, relationships and anxiety. Cannabidiol (CBD) was believed to be safe and risk-free. To reduce the risks associated with THC, participants suggested using in moderation, delaying use, using CBD over THC, accessing legal sources, avoiding high THC dosages and using non-combustible methods.

Participants self-selected to participate, were psychiatrically stable and may not represent youth in EPI programs with more severe psychotic symptoms.

Assessing risk perceptions, motives for use and perspectives towards the cannabis and psychosis connection can reveal educational needs. CBD may offer a harm reduction option for EPI clients wanting to decrease THC intake, though more research is needed and adverse effects should be explained. Educational campaigns should disseminate the connection between cannabis and psychosis to facilitate early intervention.

This study adds to the literature by highlighting knowledge of harm reduction methods and gaps in risk awareness among EPI program youth.