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The purpose of this paper is to determine the impact of self reported gastrointestinal (GI) disturbances in middle aged and older women and the role of food in alleviating these disturbances, so that the effect of food on overall psychological state when experiencing the disturbances and their alleviation can be explored.

One‐on‐one interviews with general questions and laddering/means‐end chain (MEC) elicitation were used to reveal both physical and psychological impacts of GI disturbances and alleviation of the disturbances in women aged between 45 and 70 years old.

In terms of the laddering procedure and cognitive mapping, the number of linkages apparent between concrete and abstract levels demonstrated a complex map of cognitions regarding GI disturbances that involved both physical and psychological impacts. Positive or negative framing of context altered the cognitions revealed in the laddering, with the role of food highlighting these differences.

To the best of the authors' knowledge, MEC theory has not been applied to explore the impact of acute GI disturbances in healthy participants on their quality of life. The exploratory research demonstrates that mild and/or acute experiences of GI dysfunction have negative impacts on psychological well‐being, similar in type to those suffering from chronic conditions and deepens our understanding of the complexity of inter‐relationships between components of well‐being in the context of gut health.

This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also, this study examines the moderating effect of CSR between TMT heterogeneity and firm risk.

This study uses panel regression models to test the hypotheses. The sample of this study is Bursa Malaysia non-financial listed firms from 2013 to 2017 with 3,055 observations.

This study finds significant effects of TMT age and tenure heterogeneities on total risk. Effects on idiosyncratic risk are evident only within age heterogeneity. Further, this study finds negative effects of CSR on total and idiosyncratic risks. CSR significantly moderates the relationship between total TMT heterogeneity and firm systematic risk.

This study reduces the literature gap by providing useful insights on the effects of CSR activities and TMT heterogeneity on firm risk. The findings can also provide hints to investors to assist them in assessing firm risk based on TMT heterogeneity and firms’ CSR. This study can also benefit shareholders in their attempts to mitigate the risk of their portfolio by investing in firms that are socially responsible as firms with high CSR suffer lower total and idiosyncratic risks.

Previous studies have emphasised on the influence of TMT characteristics and CSR on firm performance. However, studies that investigate the effects of TMT heterogeneity and CSR on firm risk are limited in the context of Malaysia.

The purpose of this paper is to investigate the determinants of users' intention to continue to invest in cryptocurrencies. The paper also aims to examine the impact of hedonic motivation and the legal environment on perceived value in cryptocurrencies.

A questionnaire was designed to obtain data from 258 respondents in UAE. The Structural Equation Modeling – Partial Least Squares (SEM-PLS) was used to evaluate the research model and test the hypotheses.

The results of smart PLS path analysis showed that perceived value, hedonic motivation, gambling attitude, and price volatility were significant determinants of the continued intention to invest in cryptocurrency. This study also revealed that hedonic motivation enhances perceived value and improves the perception of cryptocurrencies value from user's perspective.

This study provides new insights into the literature on cryptocurrencies adoption, and delivers advanced understanding about the determinants of user's intention to continue investing in cryptocurrencies. In addition, the study provides important practical implications for cryptocurrencies companies to promote this financial technology to users by enhancing the knowledge of policy makers about how investors think and get motivated towards a continued investment of cryptocurrencies.

This paper aims to examine whether corporate social responsibility influences the cost of equity capital of firms operating in controversial industry sectors.

This paper computes the ex-ante cost of equity capital implied in analyst earnings forecasts and stock prices for a sample of 2,006 US firm-year observations belonging to controversial industry sectors (alcohol, tobacco, gambling, military, firearms, nuclear power, oil and gas, cement and biotechnology) during the period 1991-2012. The baseline regression model links CSR score to the implied cost of equity capital (ICC) and controls for firm-specific characteristics, industry factors and economic or market-wide factors. This model enables to capture the differential effect of CSR on ICC when the firm belongs to a specific sector of the controversial industries by adding an interaction term between CSR and the dummy variable representing this belonging.

The findings show two main results. First, CSR engagement significantly reduces the implied cost of equity capital (ICC) in all controversial industry sectors, taken as a group, as well as in each one of these sectors individually. Second, this effect is more pronounced when the firm belongs to the alcohol and tobacco industry sectors.

The findings have two important practical implications. First, they should increase managers’ confidence and incentives, in controversial industry sectors, to pursue CSR activities. Second, policymakers can encourage managers to undertake CSR initiatives in controversial industry sectors through tax incentives (e.g. reduce taxes for CSR related investment projects).

This paper extends prior studies that investigate the perceptions of capital market participants of firm’s CSR commitment (Sharfman and Fernando, 2008; Goss and Roberts, 2011; El Ghoul et al., 2011; Jo and Na, 2012; Bouslah et al., 2013) by examining the effect of CSR on ICC in the controversial industry sectors. It contributes to the debate around the relevance of CSR in controversial sectors by providing evidence of the reduction effect of CSR activities on ICC in controversial industries and by showing that this reduction impact is more pronounced when the firm belongs to alcohol, tobacco industry sectors.

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Using the modified theory of planned behavior, this study aims to understand residents’ supporting or rejecting mindsets toward legalizing gambling in Kinmen, Taiwan, where exists a complex and somewhat contradictory relationships between economic growth and the preservation of the natural environment in the context of tourism specifically to small island destinations. This study develops a convenience sampling procedure in which 365 questionnaires are collected. A series of hypotheses tests are conducted via structural equation modeling. This study notices that perceived behavioral control is the most important attribute affecting behavioral intention. However, behavioral intention does not necessarily lead to actual behavior. Attitude is considered as a more reliable predictor of actual action. Attitude relied heavily on positive perceived behavioral control. Further, the respondents are concerned more about how legalizing gambling affects their current lifestyle.

The purpose of this paper is to benchmark alternatives of decision problems that include risk and uncertainty considering different risk attitudes via a new data envelopment analysis (DEA) decision model.

A new utility function of strict bounds is applied in a data envelopment model to evaluate all possible stochastic alternatives (i.e. gambles). The amount of risk in the alternatives is measured by a newly introduced risk ratio (RR). Each alternative is considered as a decision making unit (DMU). The alternatives efficiency frontier is found via linear optimization of the DEA model.

In contrast to literature studies of binary decision alternatives, here, benchmarking is conducted to evaluate multiple decision alternatives with unbounded utility of the payoffs along with a new DEA decision model. Different surveys and studies have been used to validate the model. DEA could demonstrate the ability to uncover relationships that remain hidden for other methodologies. The resulting rankings remarkably conform to those elicited by subjects.

Individuals of different wealth backgrounds evaluate risky decision problems differently.

The paper contributes to the existing research by benchmarking multiple alternatives as compared to the literature research which usually assesses binary problems. Instead of using explicit utilities, the model implements the efficiencies along with a new utility function and a new RR. The introduction of DEA to such a decision field is found to be successful in benchmarking numerous alternatives under different risk attitudes.

This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation.

This exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis.

The results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling.

The paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors.

The note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.

As Lorna Jowett and Stacey Abbott have pointed out, the US TV serial Supernatural owes much of its success to the way it combines horror with family drama, strengthening the affective involvement of viewers in the lives of its protagonists, the monster-hunting Winchester brothers. The notion of home – presented variously as a domestic, feminine space from which the Winchesters and their compatriots are excluded; a mobile and contingent space of masculine bonding; and a hybrid space which allows for self-expression outside prescribed gender norms, but which also holds the potential for danger – is central.

Heather L. Duda has pointed to the ways monster hunters are excluded from the normative institutions of their societies, and this is certainly true of the Winchesters, who live in their family car and are unable to maintain ‘normal’ homes. Later seasons give them a home in the form of an underground bunker, not designed as a domestic space, but nonetheless a place where their hypermasculine behaviours can be relaxed. This chapter examines the tensions that emerge in this apparent move from a traditional narrative of the home as feminine space under threat to something more ambivalent, where masculine identity itself may be in danger.

Project REEL (Resources for Early Educator Learning) was a quasi-experimental, delayed-treatment professional development (PD) design to provide training, coaching, and materials to 220 early childhood educators (ECEs) in 85 diverse, high-needs settings (family, group, and center-based) across Tennessee. Its two primary goals were to (1) increase the frequency of research-based classroom learning experiences that promote language/literacy, numeracy, and social/emotional development among diverse early learners through training and coaching to ECEs and (2) improve the language/literacy, numeracy, and social/emotional readiness of children in low-income areas through research-based training of ECEs and parents. Even with differences in ECEs’ educational backgrounds and diverse settings, teachers in both treatment groups improved and maintained their knowledge and skills in response to the intervention. Preschool children in two cohorts showed significant improvements in most language and literacy measures over the course of an academic year, and improvements were often beyond that due to maturation (using age-controlled measures). Given the amount of improvement seen across a wide array of measures, there is substantial convergent evidence that the Project REEL PD approach was successful in promoting long-lasting improvements in the practices of ECEs in diverse settings and from diverse backgrounds. This chapter follows the development, implementation, and results of two literacy-related modules (“Print Awareness” and “Book Strategies”) for directors and teachers of three- and four-year-olds. These modules are representative of our training design, with its intensive focus on coaching in the diverse settings, and will provide the most beneficial model for other ECE professional developers to follow.