Search results

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This study aims to examine whether inmate’s social support network is related to changes in anthropometric data among individuals in Canadian correctional facilities.

Methods: A total of 754 participants in federal correctional facilities who had been incarcerated for at least six months responded to the questionnaire by interview regarding their social support network. Chi-square tests and non-parametric tests for median comparison were used to measure changes in anthropometric data [weight and body mass index (BMI)] between the date of admission into custody and the date of the interview. Subsequently, a multivariate regression analysis for BMI change was conducted to adjust for covariates such as sex, age and ethnicity.

Results: Participants who received more than two visits per month had significantly lower weight gain (2.6 kg) than those who received less than one visit per month (7.1 kg, p = 0.02). Similar results were observed for the average change in BMI (p = 0.01). The influence of an external social support network on BMI change remained significant after adjusting for covariates. Conclusions: An individual's external social support network (outside the prison environment) may protect against weight gain in correctional facilities. Given how social support will vary based on the prison context by country and jurisdiction, individual and organizational strategies should be considered to maintain a healthy social support network and increase the number of visits (at every stage of incarceration) to counteract this weight gain and its adverse health consequences.

The social support network outside the prison environment may protect against weight gain in correctional facilities. Strategies should be considered to maintain a healthy social support network and increase the number of visits to counteract this weight gain and its adverse health consequences.

The UK government has elaborated the effect of late payment on the economy, with its impact on the construction sector being particularly pronounced. This paper aims to evaluate the late payment epidemic that persists within the construction industry, specifically analysing the effectiveness of government-led voluntary payment initiatives.

A mixed philosophical lens is adopted that incorporates both pragmatism and post-positivism to examine the late payment phenomena. Couched within deductive reasoning and a case study strategy, a questionnaire survey was conducted to elicit responses from one-hundred construction professionals. Elucidating upon respondents’ perceptions of the UK’s late payment epidemic, a comparative analysis was undertaken of upstream (main contractor) and downstream (subcontractors/suppliers) contractors through Cronbach’s alpha, descriptive statistics, independence chi-square test, Kruskal–Wallis test and Mann–Whitney U test.

Emergent findings reveal that in practice, the monitoring and enforcement of government-led voluntary payment initiatives has been unprosperous with numerous contractors being forced to adopt indefensibly poor and punitive payment practices. Survey responses and extant literature substantiate and underscore the industry’s need to strengthen voluntary government-led payment initiatives. To create a responsible payment culture, any future code created should be mandatory and enforceable as a self-regulating approach has failed dismally. The work concludes with practical additional measures that could be introduced to create a responsible payment culture and promote ethical trading within the UK construction industry.

This paper constitutes a novel vignette of, and reflection upon, contemporary practice in this area of construction finance and serves to emphasise that very little has changes in the sector despite numerous UK government led reports and interventions.

The main aim of this paper is to measure customers’ perception of car Ijarah financing transactions services provided by the Islamic banks and financial institutions in Pakistan.

The paper uses two research methodologies: Kruskal–Wallis and Mann–Whitney test (non-parametric) and logit regression model (parametric). Both methods are then applied to a real data set of 300 respondents from various cities of Pakistan in the car Ijarah financing industry. The demographic effects are also investigated to see the perception about the degree of Shari’ah compliance and the quality of service of transaction offered by banks.

Main finds of the paper reveal that the customers who used the car Ijarah facility from Islamic banks have positive attitude toward this sort of transaction. In addition, gender, income, marital status affect the perception about the quality of Shari’ah compliance, and the quality of service of transaction issues are very important to selected clients in the industry.

These findings are limited to the car Ijarah financing industry and may not be applicable in other banking products in Pakistan and elsewhere.

Based on the results of this study, potential Islamic bank customers may find it helpful choose products or make product decisions conveniently. The findings of the paper also support Islamic banks in improving the Ijarah facility to increase their customer base in the geo-political locality with similar characteristics as Pakistan.

Shari’ah compliance in the Islamic finance industry is a sensitive issue in Pakistan, and hence, car Ijarah’s Shari’ah compliance can affect banks’ reputation and sensitivity.

The work reported in this paper is original, unpublished and the paper is not submitted elsewhere for publication.

The purpose of this paper is to explore the profiles of behaviours and adaptive functioning in the UK children and young people with fetal alcohol spectrum disorders.

Data of 106 participants registered from 2005 to 2015 were extracted from a clinic database. In total, 99 individuals with confirmed prenatal alcohol exposure (PAE), aged from 5 to 25 years, were analysed using scaled scores of the Vineland Adaptive Behavior Scales-Second Edition (VABS-II), and the Developmental Behaviour Checklist-Primary Carer Version (DBC-P) and Teacher Version (DBC-T). Differences due to age, gender, IQ and family structure (adopted/living with birth parents) were also explored.

The mean composite adaptive behaviour score on the VABS-II was classified as “low” at 68.2 (SD=8.5), with the socialisation domain being the most impaired. Significantly lower VABS-II composite scores were found in individuals with lower IQ’s, older ages and in males. Disruptive behaviours were the most commonly observed on the DBCs, whereas primary carers scored significantly higher than teachers across all subscales. IQ, age and gender were not associated with the total percentile scores of both DBCs. Adoption made no differences compared to living with birth parents.

Future studies would replicate these findings in a larger sample size including individuals without PAE and those living with birth parents.

This study is the first UK report that examines this issue.

International comparisons of contractor performance allow contractors in different countries to distinguish their own strengths and weaknesses and improve their competitiveness accordingly. Based on a survey of contractors in Japan, the UK and the US, contractor time performance is evaluated and compared. It is found that Japanese contractors achieve shorter construction times and higher levels of time certainty than their UK and US counterparts. Furthermore, anticipated delays are far shorter in Japan and levels of client satisfaction are significantly higher than in the US and UK. The superior performance of Japanese contractors may be attributed to their working practices which were characterized by the use of a larger workforce on site, detailed planning, close working relationships with their subcontractors, and an overriding focus on time certainty.

Witness-led techniques, informed by theory, have been recognized as best practice for eliciting information from cooperative eyewitnesses. This study aims to test a self-generated cue (SGC) mnemonic grounded in memory theory and explore the impact of three SGC mnemonics on subsequent recall performance.

Participants (N = 170) witnessed a live staged event and reported their recall using an SGC mnemonic (keywords only, event line or concept map) or control technique (other-generated cues or free recall only). These mock witness accounts were compared in terms of correct and incorrect details reported.

Fewer correct details were reported in the other-generated cue condition compared to the SGC event line (p = 0.018) and SGC concept map (p = 0.010). There were no significant differences between free recall alone and any other condition. The number of inaccurate details reported did not differ between conditions (p = 0.153). The findings suggest that high-quality free recall instructions can benefit recall performance above generic cues (e.g. other-generated cues) but using SGCs to support a structured recall (e.g. concept map or event line) may offer an additional recall benefit.

The findings support previous research that SGCs benefit recall beyond other-generated cues. However, by comparing different cue generation techniques grounded in the literature, we extend such findings to show that SGC generation techniques are not equally effective and that combining SGCs with structured recall is likely to carry the greatest benefit to recall.

The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries.

The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative.

The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more.

The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries.

The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.

This empirical study investigates the potential impact on freedom of expression arising from the accumulation of user-generated content on the web. The purpose of this study is to serve as a valuable reference for countries and regions that have not yet implemented web archiving due to similar concerns.

To achieve the goals, the author conducted a web-based survey experiment using sentiment analysis of book reviews as a representation of general topics. This approach enabled the author to objectively examine whether the expression of content undergoes changes in accordance with social conformity theory.

The study’s findings suggest that, at least for general topics, the observed chilling effect is minimal at best. This provides support for the proposition that it is advisable to proceed to the subsequent phase, where more sensitive subjects can be thoroughly explored in the context of web archiving and its associated chilling effects.

To the best of the author’s knowledge, this study is the first attempt to conduct a survey experiment addressing potential chilling effects resulting from the collection of user-generated content. Notably, the measurement of chilling effects remains contentious and comes with inherent limitations, adding a nuanced perspective to the discourse.