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This paper aims to review the clinical approach adopted in prison-based therapeutic communities (TCs) for working with residents who have committed sexual offences. It reviews recent research and practice developments and explores the implications for TCs.

This paper describes a “think tank” review process which explores and reviews practice. This paper discusses the current approach adopted by TCs when working with those who have sexually offended and explores changes in clinical approach which could be considered in the light of current developments.

This paper explores the implications for TCs of the recent research and wider practice developments in interventions for those who have sexually offended.

This paper presents clinical options for working with those who deny their offence and undertaking victim empathy and offence disclosure work. It makes recommendations regarding staff training and support. It also discusses the strengths of the TC approach and how these can be built upon.

This paper makes recommendations concerning how practice could be improved which promotes safety and public protection and enhances resident well-being.

There has been no recent review of TC clinical practice for working with those who have sexually offended.

The question has been recently raised as to how far the operation of the Sale of Food and Drugs Acts of 1875, 1879, and 1899, and the Margarine Act, 1887, is affected by the Act 29 Charles II., cap. 7, “for the better observation of the Lord's Day, commonly called Sunday.” At first sight it would seem a palpable absurdity to suppose that a man could escape the penalties of one offence because he has committed another breach of the law at the same time, and in this respect law and common‐sense are, broadly speaking, in agreement; yet there are one or two cases in which at least some show of argument can be brought forward in favour of the opposite contention.

This study aims to investigate the possible negativity of job embeddedness in developing countries. Operationally, the study aimed to configure the relationship between job embeddedness and cyberloafing with respect to both contextual (job satisfaction) and individual (internet addiction) factors.

Incorporating the conservation of resources theory and reactance theory into the theory of job embeddedness, the present study adopted a resource-based approach to job embeddedness to examine its main and moderated effects on cyberloafing in a three-way interaction model. With the focus on public organizations, 500 administrative employees from an Iranian university were surveyed using self-reporting measures, and the collected data were analyzed using partial least squares–structural equation modeling and hierarchical moderated multiple regression.

As predicted, job embeddedness was positively associated with cyberloafing; however, in contrast with predictions, job satisfaction had no inverse impact on the job embeddedness–cyberloafing relationship, and its role was limited to neutralizing the increasing effect of internet addiction.

Consideration should be given to how job embeddedness interacts with contextual and individual moderators to affect cyberloafing. In particular, this study implicated some practical procedures to provide employees with on- and off-the-job resources and avoid fighting over the organization's resources. Additionally, this study provides insights into embeddedness-satisfaction interplay to provide employees with propitious work conditions in line with organizational productivity.

There is little research on the association between job embeddedness and counterproductive work behaviors, and the findings are inconsistent. A review of the literature revealed no study addressing cyberloafing implications of job embeddedness. This study expands the literature by theoretically and empirically correlating job embeddedness and cyberloafing in a non-western developing country. Accordingly, the significance of this study is its capability in mitigating cyberloafing behaviors by promoting the adverse job embeddedness.

Julie Everton, HR manager at internet hosting company UKFast.Net, explains how the company’s focus on team building and recognition has allowed it to maintain service levels while growing at a fast pace.

The UK government proposals for services for individuals considered to be dangerous with a severe personality disorder (DSPD) are developing. The complex task of balancing safety and therapeutic change in DSPD services will rest largely upon the skills, knowledge and practice of the staff group. As a result, one challenge for DSPD services is to provide sufficient training and support to staff, in order to ensure that adequate resources are available to assist them in processing their emotional reactions to their work. As part of this, clinical supervision systems need to be developed to offer professional support and learning, enabling individual practitioners to develop knowledge and competence and assume responsibility for their own practice (DoH, 1993). Among the service developments at Rampton Hospital an innovative multi‐professional supervision strategy has been introduced for all staff working in the unit. This paper describes the evolving supervision framework, including a new tool, the ‘Supervision Matrix’, and implementation guidelines, and describes how this supervision framework will be evaluated.

One of Her Britannic Majesty's Ministers hanging about outside the Council Chamber while it is deliberated within whether or not Britain is to be admitted to the not so Common Market must present a picture never‐to‐be‐forgotten. Public officers, of course, are accus‐tomed to this when attending selection interviews for appointments, but such experiences invariably make us feel a little like “poor relations.” The controversy of whether we are “in” or “out” then is settled—and we must be under no delusions—for a very long time. As we see it, the French want the densely populated area of Western Europe as an agricultural market for themselves alone. They appeared to be willing to let Denmark in, but they have no intention of letting Britain in to bring the vast Commonwealth agricultural exports with them, via the back door, so to speak. That is the position now and even when “all the kings depart”, it will not change.

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Three experiments are conducted wherein 525 professional accountants working as financial analysts rate a hypothetical company’s performance graph depicting its net income trend. The manipulation is the presence (absence) of impression management techniques. Hypotheses test whether different techniques are effective and whether analysts’ cognitive reflection ability mitigates manipulation efficacy.

Presentation enhancement is effective only with impulsive analysts, showing the weakness of this technique through the use of colors. Measurement distortion and selectivity techniques are effective for reflective and impulsive analysts; however, reflective analysts are more critical about graphs prepared via selectivity that emphasize profit recovery following crises.

Each impression management technique is investigated in isolation and in controlled conditions. Further research could consider how personal cognitive traits impact the efficacy of combined techniques and whether imbedding manipulated graphs with other information mitigates impression management efficacy.

Research on impression management is mostly “task-oriented;” few “people-oriented” studies focus on decision making by those using financial reports. Users’ cognitive reflection ability is shown to undermine the efficacy of some impression management techniques.

Financial analysts, auditors and regulators could develop mechanisms to avoid pervasive usage of (or enhance skepticism regarding) techniques not mitigated by users’ reflectiveness.

Evidence from financial analysts with an accounting background provides insights on individual characteristics’ influence on graphical impression management efficacy.

This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.

The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.

The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.

The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.

The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.

This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.

The purpose of this paper is to explore how non-professional investors (NPIs) with varying levels of financial sophistication interpret and perceive corporate disclosures and management credibility, specifically risk factors, when those disclosures are presented in readable and less-readable formats.

The paper uses an online experiment to test hypotheses related to the effects of financial sophistication (measured) and readability (manipulated) on NPIs’ equity valuations and perceptions of management credibility (competence and trustworthiness).

Increased readability appears to counteract less-sophisticated NPIs’ conservatism in equity valuations, such that they are not statistically significantly different from more-sophisticated NPIs’ equity valuations. Further, less-sophisticated NPIs judge management as less competent when disclosures are less readable, while more-sophisticated NPIs judge management as more competent when disclosures are less readable.

The paper has important implications for the SEC’s regulations related to plain English requirements for risk factor and other corporate disclosures. Financial sophistication varies among NPIs, and readability appears to influence these individuals in different ways.

The SEC’s Concept Release (April 13, 2016) acknowledges the need to update and improve risk factor disclosure regulations. This study provides evidence that contributes to those decisions.

The paper extends the research on processing fluency, by examining readability of disclosures with a consistent tone (negative). The NPIs surveyed are directly representative of the population of interest for risk factor disclosure regulations.

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.