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Significant alcohol use increases the risk of injuries and violence in young people. The purpose of this paper is to examine factors associated with receiving street service care for alcohol intoxication, alcohol-related injury or violence among young people in a night-time economy (NTE).

Participants included 217 young adults, 135 of whom required street service care on a Friday or Saturday evening in an Australian entertainment district. The remaining 88 young adults were a matched control sample. Participants were surveyed and provided a breathalyser sample. A multinomial logistic regression was conducted to examine the relationship between blood alcohol content (BAC) level, subjective intoxication, gender, illicit drug use, age, preloading, total drinks consumed, and the receipt of care for intoxication, injury, or violence.

Of those who received care, 70.4 per cent received it for intoxication, 19.3 per cent for injury, and 10.3 per cent following a violent incident. Male gender and high BAC level were associated with receiving support following a violent incident. High-subjective intoxication and female gender were associated with receiving support for injury.

Results demonstrate the factors associated with receiving street service care for young people in the NTE experiencing non-emergent health needs. Further research is required to examine the impact of such a service on crime, injuries, and frontline service resources.

This is the first study to examine factors associated with receiving street service care for alcohol intoxication, injury, or violence in a NTE. Results inform policy and practice relating to the provision of street service care in the NTE for non-emergent health problems, and how this interrelates with other frontline services.

This paper explores the background principles, theories, and components of the QuikFix intervention for primary and comorbid substance use in young people.

QuikFix is a brief Motivational Interviewing (MI) intervention utilising cognitive-behavioural coping skills training to reduce vulnerability to substance use and comorbid mental health problems in young people. It is delivered in two to three brief sessions including an assessment. A new version, QuikFix PI (Personality Intervention) which incorporates coping skills training targeting, sensation seeking, impulsive, depressive and anxiety personality styles that may underlie primary and comorbid substance use problems is presented.

The original QuikFix intervention has demonstrated efficacy in young alcohol and cannabis users with comorbid depression and anxiety symptoms. The efficacy of the new personality targeted version of QuikFix is currently being tested in a large randomized controlled trial among young people with alcohol related injuries/illnesses. Future research is required to determine the efficacy of QuikFix PI in comorbid populations including those with behavioural disorders.

QuikFix interventions can be delivered via telephone or face-to-face in clinical settings for clients with primary substance use and comorbid depression and anxiety symptoms.

This paper describes a novel two to three session manualised personality targeted substance use intervention. The full original QuikFix treatment manual is available online (Hides and Carroll 2010).

This chapter attempts to capture what teaching excellence looks and feels like for students. Our research reports on research conducted by two student authors at separate institutions. It suggests that the most crucial aspect of the student experience of ‘teaching excellence’ is a teacher's ability to build rapport and create meaningful interpersonal relationships with their students. Leanne Hunt's research was conducted with her fellow students at the University of Bradford. She outlines how, for her participants, the student–teacher rapport informed a positive learning experience which translated into a mutual understanding of excellent teaching. Widening participation, college-based HE student Hollie Shaw, now at Sheffield Hallam University, defines teaching excellence as flexible enough to respond to student learning needs, but strong enough to inspire interest in the discipline. In this chapter, we consider their separate testimonies carefully: we argue that exploring unconscious bias furthers understanding of how differences between student and teacher may compromise interpersonal relations and so student recognition of a tutor's positive and crucial role in the student experience and the implications of how one might measure this given the emphasis on proxies for teaching excellence in the TEF. We suggest breaking down unconscious bias calls for embracing differences, reflection and recognising the complexities of contemporary staff and student university lives. This chapter's exploration of staff–student partnership opens up potential for the creation of more equitable and honest learning dynamics in higher education – where a nuanced understanding of ‘teaching excellence’ can be defined, understood and evidenced within a HEI, with external bodies such as the Office for Students, and included in the Teaching Excellence Framework.

The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.

The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses.

This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future cash flows than those based on USA-GAAP, and the predictive ability of the model is improved by adding the earnings accrual components to the operating cash flows.

The study suggests that the Iranian accounting standard setting committee recommends that the statement of cash flows be prepared based on the three-category model instead of the five-category model in an attempt to converge with the International Financial Reporting Standards. Consistent with Financial Accounting Standards Board and financial analyst recommendations, the results reveal that earnings are a better predictor than cash flows from operations.

The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates.

The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate.

An economically and statistically significant long-term negative relationship was found between firm levels of APTS and taxes paid. Further, a portion of this benefit is lost for some firms when returning to their auditor for tax services even after a short break.

This paper contributes to the debate regarding the value of APTS by providing evidence of the apparent long-term negative consequences to firms who reduce their reliance on APTS, perhaps even through the engagement of separate accounting firms for their audit and tax functions, although these consequences may be mitigated upon return with a significant increase in APTS. However, this is the first study, to our knowledge, to explore, in a long-term setting, the consequences of a firm’s return to their auditors for a non-audit service previously reduced or terminated. Additionally, further incremental contributions are made to other studies that look at APTS and tax avoidance by studying the long-term relationship which allows firms to consider the cumulative cost/benefit relationship between independence and knowledge spillover.

The purpose of this paper is to summarize the findings from focus group interviews conducted with librarians and library staff, faculty and students. It highlights the significance of implementing inclusive teaching and culturally responsive strategies in instructional settings and interactions with library patrons and seeks to emphasize the importance of developing guidelines, best practices and effective strategies.

Using focus groups, this study interviewed librarians and library staff, faculty and students. This research approach identified, reviewed and assessed existing programs and practices in instruction and library interactions.

The findings from this paper indicate that while faculty and librarians are making individual efforts to promote inclusivity in teaching and interacting with patrons, many participants expressed the necessity for institutional-level training, guidelines and good practices on how to achieve and implement culturally responsive and inclusive teaching strategies.

The methodology utilized in this study can be adapted by other libraries or institutions aiming to explore the practice of inclusive pedagogy and culturally responsive teaching within their own context. The insights from the study inform the development of strategies that librarians, faculty and staff can employ to integrate inclusive and culturally responsive teaching into their instruction and services for the wider academic community.

Prior studies find that US firms with managerial incentives may manipulate the earnings gap to obscure higher performing segments to competitors or to hide underperforming segments from external monitors. The purpose of this study is to complement extant research by examining the association between managerial incentives and segment earnings reporting of cross-listed firms in the USA and the impact of country-level characteristics on this association.

The dependent variable is the earnings gap between firm-level earnings and sum of segment-level earnings. Managerial incentives are proxied by proprietary cost and agency cost. Proprietary cost is measured by the Herfindahl index. Agency cost is measured by inefficient resource transfer activities across segments. Foreign firms in this study are companies listed on major US Stock Exchanges with headquarters outside the USA. Comparable US firms are selected using the Propensity Score Matching procedure as a control group.

The authors find that 1) proprietary cost motive is not the determinant of earnings gap reporting for cross-listed firms; 2) cross-listed firms motivated by agency costs are more likely to manipulate segment earnings reporting than US firms; and 3) among cross-listed firms motivated by agency costs, firms in weak rule of law countries demonstrate more manipulation in segment earnings than firms in strong rule of law countries.

Extant research with regard to segment reporting exclusively focuses on US firms, and little is known about the practice of segment reporting by cross-listed firms originating from different legal regimes. This study fills the gap in the literature by comparing cross-listed firms to US firms in the reporting of segment earnings. The results of this study have implications for regulators and investors who are interested in evaluating the extent of cross-listed firms’ financial reporting quality.

The purpose of this paper is to examine the comparative abilities of current period cash flows and earnings (and its components) to predict one‐year‐ahead cash flow from operations in Egypt.

The study uses the cash flow prediction models developed by Barth, Cram, and Nelson to examine the predictive abilities of earnings and cash flows for future cash flows. The first set of prediction models uses cross‐sectional regression to compare the predictive abilities of cash flows and aggregate earnings for one‐year‐ahead cash flow from operations. The second set of prediction models tests whether disaggregating earnings into cash flows and the major components of accruals enhances the predictive ability of earnings for one‐year‐ahead cash flow from operations.

The findings of the study reveal that aggregate earnings have superior predictive ability than cash flows for future cash flows. Also, the results reveal that disaggregating accruals into major components – changes in accounts receivable and payable, and in inventory, depreciation, amortization, and other accruals – significantly enhances predictive ability of earnings.

The study provides empirical evidence on the superiority of earnings in predicting future cash flows. The findings of the study should be considered in explaining the results of value relevance research Egypt. However, owing to relatively small sample size, given the thinness of the Egyptian capital market, these findings should be interpreted with caution.

The paper contributes to the limited body of research on the superiority of earnings and cash flows in predicting future cash flows by examining the predictive abilities of earnings and cash flows for future cash flows in Egypt as one of many emerging markets.