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This study attempts to examine the issues relating to corporate financial reporting of Chinese listed companies under specified institutional settings as companies with different share‐categories are required to prepare annual reports under various General Accepted Accounting Principles (GAAP).

This study selects Chinese companies that issue negotiable shares to examine whether corporate disclosure patterns are different under various institutional settings. Negotiable shares can be traded on stock exchanges and are divided into A‐, B‐ and H‐shares. The extent of corporate disclosure is obtained from the content analysis of annual reports for 191 sampled Chinese listed companies with various share categories. The association are hypothesized and tested between the level of corporate disclosure and the following corporate determinants: company size, profitability, auditor, leverage, industry and ownership structure.

The extensive regulations and different standards influence on disclosures of companies with foreign investment participation and overseas listing status. By reconciliation of their annual reports according to the IFRSs or the GAAP of the listing country, these companies increased information disclosure voluntarily in order to enhance their reputation and credibility. Some corporate factors, such as company size, profitability and the size of auditor, have influenced the level of corporate disclosure in annual reports of domestic and foreign share‐based companies. Ownership structure has positive impact on the level of disclosure for companies with domestic investors.

This study advances knowledge of the influence that legislative circumstances and ownership structures can have on disclosure decisions made by management in their annual reports. This information is of high interest to domestic and foreign investors and regulators in understanding of financial reporting in Chinese listed companies.

Ambridge residents live with extended kin and non-family members much more often than the population of the United Kingdom as a whole. This chapter explores cultural norms, economic need, and family and health care to explain patterns of coresidence in the village of Ambridge. In landed families, filial obligation and inheritance norms bind multigenerational families to a common dwelling, while scarcity of affordable rural housing inhibits residential independence and forces reliance on access to social networks and chance to find a home among the landless. Across the socioeconomic spectrum, coresidence wards off loneliness among unpartnered adults. Finally, for Archers listeners, extended kin and non-kin coresidence creates a private space where dialogue gives added dimensionality and depth to characters who would otherwise be known only through their interactions in public spaces.

The purpose of this paper is to develop an understanding for the social inclusion of disabled performers in a developing country to create awareness and improve policies/practices.

The study employed qualitative methodology, and data were collected through semi-structured interviews, site visits/observations and review of secondary data.

The data from different respondent groups showed the social inclusion should be reviewed at three levels: the state, society and individual. The review of existing policies revealed the neglect of the state regarding disabled people in general and even more so in performing arts due to the lack of enforcement of national and international agreements. Findings indicate that social inclusion of disabled performers is a minor issue, especially in a developing country where access to basic human rights and needs may be difficult. Amidst such difficulties, performing arts is not seen as a priority compared to other needs of disabled people and performers.

Limitations include the limited number of disabled performers who could be identified and were willing to participate in the study. Those working in venues/public offices were also reluctant to participate. The greatest limitation was the broad lack of interest in disabled performers.

In Türkiye, studies on disabled people tend to focus on basic needs like health, education and employment. None, to best of researchers' knowledge, explore the social inclusion of disabled performers. This is an original study because it collects and discusses primary data on this topic, revealing the state-level negligence/oversight, the apathy of society and the degree to which an individual with disabilities must struggle to participate in performing arts. Consequently, this study shows the difficulty of developing social inclusion, equality and diversity in an emerging economy for disabled performers to raise awareness and present grounds for further legal enforcement. Moreover, implications allow for a global understanding of social inclusion that moves beyond a biased or privileged understanding/critique of disability centered on the developed world.

This paper examines the exercise of Black employee voice in South Africa over the past 53 years. Black workers constitute almost 4 out of every 5 workers in the country and experienced racial oppression from the time of colonisation up to the end of apartheid in 1994. They are still congregated around the lower skilled occupations with low incomes and high unemployment levels.

The paper draws on the theory of voice, exit and loyalty of Albert Hirschman, but extends voice to include sabotage as this encapsulates the nature of employee voice from about 2007 onwards. It reflects a culture of insurgence that entered employment relations from about that time onwards, but was lurking below the surface well before then.

The exercise of employee voice has gone through five phases from 1963 to mid-2016 starting with a silent phase for the first ten years when it was hardly heard at all. However, as a Black trade union movement emerged after extensive strikes in Durban in 1973, employee voice grew stronger and stronger until it reached an insurgent phase.

The phases employee voice went through were heavily influenced by the socio-political situation in the country. The reason for the emergence of an insurgent phase was due to the failure of the ruling African National Congress government to deliver services and to alleviate the plight of the poor in South Africa, most of whom are Black. The failure was due to neo-patrimonialism and corruption practised by the ruling elite and politically connected. Protests by local communities escalated and became increasingly violent. This spilled over into the workplace. As a result many strikes turned violent and destructive, demonstrating voice exercised as sabotage and reflecting a culture of insurgence.

ANYBODY whoses daily work involves the planning and spending of money must at all times be concerned by efforts to ensure that value is being obtained for the money spent. Those of us who, as librarians, are spending the money of fellow tax‐payers, are naturally doubly concerned about this problem. In addition, the very phrase “value for money” to a Yorkshireman is a continual challenge, and a point on which he instinctively feels, rightly or wrongly, that he has some secret inborn knowledge.

The purpose of this paper is to examine how practices influence service systems.

Data across three service contexts (crafts, healthcare and fitness) were collected through depth interviews and netnographic analysis, and analyzed with a two-study multi-method approach focusing first on the micro- (individual) level and then on the macro- (network) level of service systems. Study 1 focused on a micro-level analysis using qualitative techniques (Spiggle, 1994). Study 2 focused on a macro-level analysis using partial least squares regression.

The results illustrate how practices can change service systems. This occurs when a nuanced practice (i.e. a practice style) orders and roots a service system in a specific form of value creation. The findings reveal four practice styles: individual-extant, social-extant, individual-modified and social-modified practice styles. These practice styles shift in response to event triggers and change service systems. These event triggers are: service beneficiary enhancement, service beneficiary failure, service provider failure and social change. Thus, the findings show that practices – when shifting in response to event triggers – change service systems. This transpires in the understudied meta-layer of a service system.

The study identifies four practice styles that can serve as the basis for segmentation and service design.

Service systems are dynamic and ever changing. This study explores how service systems change by proposing a practice approach to service systems.