Search results

The purpose of this paper is to examine the prevalence of alcohol use disorders (AUDs) amongst young people in the criminal justice system (CJS) in the North East of England and to compare the ability of the Alcohol Use Disorders Identification Test (AUDIT) to the Youth Justice Board ASSET tool in identifying alcohol-related need in Youth Offending Team (YOT) clients.

A validated screening tool (AUDIT) was used to identify alcohol-related health risk or harm. Findings from AUDIT were compared with those of the standard criminogenic risk screening tool used in CJS (ASSET). An anonymous cross-sectional questionnaire was administered during a one-month period in 2008. The questionnaires were completed by 11-17-year-old offenders who were in contact with three YOTs, one Youth Offending Institution and one Secure Training Estate.

In total, 429 questionnaires were completed out of a possible 639 (67 per cent). The majority (81 per cent) of the young offenders were identified as experiencing alcohol-related health risk or harm and 77 per cent scored within a possibly alcohol-dependent range. In total, 77 (30 per cent) of young people completing both assessments were identified as having an AUD by AUDIT but not identified as needing alcohol-related treatment using ASSET.

This research was confined to one geographical area of England, however, the results show that even in this area of high drinking by young people the levels of AUDs amongst young people in the CJS are very high.

There are major social implications to this research. It is imperative for changes to be made to the care pathways in place in the UK for young people coming through the CJS with alcohol-related issues.

This paper adds to the evidence base by using well-validated tools to measure alcohol use amongst young people in the CJS in the UK.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.