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The purpose of this paper is to articulate the results of a comprehensive literature review and grassroots outreach with first responder organizations to present an operationalized framework for organizations to utilize as a blueprint in developing customized behavioral health access program (BHAP) programs.

Historically, authorities having jurisdiction (AHJ)over fire service organizations have primarily offered behavioral health interventions through Employee Assistance Programs (EAPs) or commercial insurance carriers. These programs are necessary but may prove insufficient to meet the scope and needs of trauma-exposed firefighters and the firefighters' families.

A BHAP is a comprehensive and operationalized plan which clearly specifies the mental health services fire department members and families need, where those services are available within their communities and levels and standards of care that are expected in the provision of these services.

The BHAP is becoming a world standard of behavioral health care for first responders. While some fire service agencies are beginning to create BHAP guides, developing and implementing a BHAP can be time consuming and overwhelming, particularly for departments with limited internal and external resources. While the results of this review focus on BHAP within the fire service, this framework is applicable across all first responder professions.

This empirical study aims to examine luxury fashion retailers' localised multiple channel distribution strategies in China.

Through case studies of 15 participating retailers, qualitative data were collected from 33 semi-structured interviews.

Strong impacts of internationalisation strategies, distribution strategies and channel length towards multiple channel retailing are revealed. Multi-channel retailing is widely employed by firms who have entered China and further developed their businesses through local partnerships and adopted a selective distribution strategy via relatively longer channels. Omni-channel retailing is only suitable for the few retailers using an exclusive distribution strategy through direct marketing and wholly owned customer relationship management. As a dynamic transformation from multi- to omni-channel retailing, cross-channel retailing is adopted by those who are withdrawing from local partnerships and shifting to wholly owned expansions and operations in host markets.

The results are potentially challenged by relatively small sample size.

Practitioners are suggested to adapt multiple channel retailing to their international expansion strategies, distribution strategies and channel length in the host markets.

This paper contributes to the literature in both multiple channel retailing and international retailing by offering insights into the motives, development patterns and suitability of multiple channel retailing in the international retail marketing context.

The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.

The authors employ the Climate Risk Index (CRI) developed by Germanwatch to capture the severity of losses due to extreme weather events at the country level. The authors use different approaches to measure firm-level accounting conservatism.

The authors find that greater climate risk leads to a lower level of accounting conservatism. The results hold even after using different estimation methods.

Although the authors' analysis is limited to the period 2007–2016, it could be helpful for standard setters such as International Accounting Standards Board (IASB) and International Sustainable Standards Board (ISSB) as they may consider the potential effect of climate risk in their international standards.

The negative impacts of climate risk on the quality of financial reporting as proxied by accounting conservatism could trigger regulators and standard setters to require disclosure of information relating to climate risks and to incorporate climate-related risks in their risk management systems. In addition, for policymakers, incorporating accounting conservatism as a financial quality reporting standard could help promote greater transparency, accuracy and reliability in financial reporting in the context of climate risk.

The authors add to the literature on international differences in accounting conservatism by showing that climate risk significantly affects unconditional and conditional conservatism. The authors' results provide fresh evidence of the dark side of climate change. That is, climate risk is shown to decrease financial reporting quality.

This chapter presents the outcome of a study that examined the phenomena ‘Is Tourism Regulation Catalyst for Abuja Federal Capital Territory (FCT) Nigeria, Hotels Business Performance Innovation?’ Previous studies on this subject area have been largely done around tourism and its impact on hotel business performance and the relationship between tourism regulation and hotel business performance from mostly western perspectives. Hence, this study aims to investigate the direct effect of tourism regulations on hotel business performance in Nigeria. Quantitative survey questionnaires were used to collect data from 176 participants comprising general managers and departmental heads in 22 key Abuja FCT Nigerian hotels. Balanced Scorecard (BSC) developed by Norton and Kaplan was adopted as the study’s theoretical framework. Data collected were analysed using the simple linear regression technique and Statistical Package for the Social Sciences (SPSS) statistical analysis software tool.

The result of the analysis shows that tourism regulation has a significant and positive correlation with Abuja hotel business performances based on the BSC four dimensions of financial, customer, processes and learning and growth. The unique city characteristics of Abuja FCT were also identified as an issue for consideration in future tourism regulation innovation by the regulatory authorities. This study contributes to business performance measurement literature from the Abuja FCT hotels, Nigerian perspective, and sets an agenda for the Nigerian tourism regulators, the Nigeria Tourism Development Corporation (NTDC) charged with diversifying the Nigerian economy revenue through tourism performance innovation. Also, a policy study into city characteristics classification as a way of innovating tourism regulations and hotels business performance is suggested.

In this chapter, the author critically examines the deeply entrenched practices and theories within counselor education, revealing their roots in historically dominant, Eurocentric, and often racially oppressive assumptions. This study brings to light the pervasive impact of these traditional approaches, illuminating their role in perpetuating racial oppression and disparities in mental health care. The author presents a compelling argument for adopting Critical Race Theory (CRT) as an effective pedagogical and clinical practice framework in the counseling profession, a step toward its much-needed liberation. CRT's tenets are examined as a robust alternative, promoting socially just outcomes in counseling and psychotherapy. The article highlights CRT's capacity to address the well-established relationship between racism, white supremacy, and minority mental health. It proposes a groundbreaking model for praxis, predicated on CRT, which holds potential not only to challenge and disrupt oppressive structures but also to pave the way for the liberation of both the oppressed and the oppressor. This seminal work prompts a re-envisioning of counselor education, asserting a call for a transformative shift toward a liberation-based, social justice pedagogy.

In the current chapter, we examine the nature, distribution and experiences of probation in Canada. More specifically, drawing upon in-depth interviews with probationer loved ones, we examine the experiences of what we refer to as secondary supervision. The concept captures how individuals with a loved one (i.e. family member or partner) on probation understand, make sense of and feel affected by their loved one’s probation order. Complementing existing literature on the collateral consequences of incarceration or ‘secondary prisonization’, we show how secondary supervision burdens probationer loved ones mentally and emotionally as they must navigate the uncertainties of their loved one’s legally precarious status. We highlight the necessity of expanding probation research and of our thinking about ‘mass supervision’ to consider the collateral and unintended consequences of community-based supervision.

Traditionally, the main goal of empirical research has been to test theories. Yet, theory-testing is problematical in the social sciences. Findings from empirical studies have proven hard to replicate and there is a lack of progress in creating a coherent and cumulative knowledge base. There are both practical and epistemological issues that prevent effective empirical tests. It is difficult to operationalize constructs and design decisive tests of theories. The laws and regularities posited in theories in the natural sciences are independent of human actors, while theories in the social sciences describe systems and structures that are created and maintained by human actors. Nonetheless, human actors are sometimes guided by theories. They may change their behavior or make different decisions based on academically produced knowledge. This relationship is usually mediated by the use of tools of various sorts (i.e., design principles, diagrams, or stories). I discuss why scholars should conduct empirical research to test the pragmatic validity of tools that are derived from theories rather than testing the scientific validity of the theories themselves.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.