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The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

This paper aims to classify tourist accommodation using data from Booking.com and TripAdvisor and analyse the extent to which the different segments identified differ in terms of being adults-only.

In total, 1,535 properties located in nine Spanish sun and beach destinations were examined using a latent class cluster analysis (LCCA). The bias-adjusted three-step approach was used to investigate the differences between belonging to adults-only accommodation or not among the identified clusters.

Results show that adults-only accommodation tends to belong to the cluster with higher online ratings. In small Spanish islands, adults-only hotels account for a large share (more than 25%) of hotels.

It was not possible to analyse whether the higher rating was due to the accommodation being better or due to the tourists being more satisfied with their stay.

In urban destinations, the model is not widely used. However, in coastal destinations, it is becoming more than a novelty or a new trend.

In small Spanish islands, people traveling with children are becoming a minority. Families may feel discriminated against and express dissatisfaction with this situation in the future.

This study covers the gap in the academic literature on this growing hotel segment.

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

SCOTUS decision and rationale, along with literature.

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

This is an original analysis.

Education can be classified into formal and informal sectors—the first category as a regular schooling system and the latter category as private tutoring. After completing secondary education, students in many countries receive education from private tutoring to get admission into the university. This study examines the effect of private tutoring on university admission and subsequent students' academic achievement at the university level.

Using survey data from Bangladesh as a case study, this study employs a two-stage least squares (2SLS) methodology.

Considering that coaching centers offer services such as private tutoring, this study finds that an informal education for admission greatly helps academic achievement. Students who benefit from informal schooling are more likely to achieve higher grades in subsequent programs.

This study strongly suggests that formal education at the secondary school level is unable to meet the academic expectations that are demanded at the tertiary level. This forces the development of private tutoring, which supports the students from more financially well-off families to perform well at the cost of educational disparity.

Evidence suggests supported living can improve functioning and reduce need. However, its lack of a clear definition has presented significant challenges to establishing a definitive evaluation of its efficacy. This study aims to evaluate the efficacy of a defined model of supported living using in terms of reductions made to aspects of clinical and social recovery.

A naturalistic, non-controlled assessment was conducting using using the Camberwell Assessment of Need Clinical Scale with a sample of adults with severe and enduring mental illness residing with a UK-based mental health company at 1 of 12 UK locations.

Analysis regarding preliminary outcomes relating to health and social need is presented with comparison between admission and six-months post-admission (N = 90). Additional analysis relating to outcomes at 12 months is also provided (N = 39). Significant outcomes are noted at both timepoints in terms of reducing unmet need and levels of formal and informal help given/required during tenancy.

The findings support that, even in the absence of clinical recovery, opportunities exist to make meaningful and valuable improvements to unmet need and functional independence, with implications for clinical practice in the context of supported living.

The findings provide encouraging early indications of the benefits of the model in making meaningful reductions to functional and psychological needs in individuals with severe and enduring mental illness.

This study aims to investigate the prevalence and characteristics of dysphagia among adults with intellectual disabilities (ID) referred to speech and language therapy for swallow assessment, providing information on the demographic characteristics, referral trends, co-occurring health conditions and reasons for referrals highlighting the complex health-care needs of this population.

This study used a standardised patient data extraction method over a six-month period involving 74 adults with ID referred to speech and language therapy for swallow assessment.

This study revealed a high prevalence of dysphagia among adults with ID referred to speech and language therapy for swallow assessment. Increasing age and severity of ID were associated with an increased likelihood of swallowing difficulties. Co-occurring health conditions such as mobility difficulties, epilepsy and gastrointestinal conditions were prevalent, suggesting that adults with ID and swallowing difficulties are often living with complex health conditions. Choking incidents and hospital admissions were primary reasons for referral.

This study stresses the pressing need for strategies to mitigate risks associated with choking incidents and hospital admission among this vulnerable population. Possible limitations include a reliance on referral and the focus being on a single service over a short period which may limit generalisation to the wider ID population.

This study emphasises the need to understand each person’s unique profile of health needs and the value of a specialised speech and language therapy service.

The importance of increasing awareness among caregivers and medical experts is highlighted.

The findings underscore the importance of tailored assessment, caregiver involvement and heightened interdisciplinary awareness to effectively manage dysphagia in individuals with ID.

Hearing voices can be a debilitating and traumatic experience, and psychiatric hospitals can feel unsafe and overstimulating to voice hearers. Research suggests this may prolong a service user’s admission time and lead to an unhelpful experience. Therefore, a hearing voices group (HVG) was developed to create a safe space where voice hearers could share their story with others with lived experience and access support.

The group was developed by the first author under the supervision of the inpatient psychology lead. Both a practice-based and expert by experience-based approach were considered during the development of the group structure. The group also aligned with the Hearing Voices Network and the Trust’s values. A questionnaire was developed to evaluate the effectiveness of the group using six five-point Likert scale questions and three open questions to collect the data, which was then analysed.

The themes from the qualitative data showed that staff and ward-based promotion of the group were paramount to ensuring patient engagement. The results also showed that voice hearers found the group therapeutic, and some found the coping skills shared to be beneficial and effective.

A large percentage of women (76%) reported that they had attended a HVG before. This was not the case for service users from the male unit and psychiatric intensive care unit. This result is considered to reflect the fact that women in that unit had the opportunity to attend more than once during their admission, rather than that they had accessed these groups in other settings or in the community. Therefore, in the future, it would be useful to change this question to “have you attended any other HVGs in the past, prior to this admission?”, which might be more appropriate for data collection.

To the best of the authors’ knowledge, this is the original work of the first author, who is an expert by experience and an assistant psychologist. The results suggest that HVGs can be beneficial for patients in acute and intensive mental health care and highlight some necessary adaptations and the importance of adopting an MDT approach in promoting therapeutic groups.

This study aims to evaluate the quality of a speech and language therapy (SLT) swallow service provided to adults with intellectual disability (ID) by exploring the process and outcome factors; to explore the process of what is done to and for the patient including identifying dysphagia, choking and pneumonia risk, typical interventions and management; examine clinical outcomes; and explore the relationship of outcomes with risk factors, satisfaction with the service and the impact of the service on the number of choking incidents and admissions to acute hospital with swallow concerns.

There were three specific work packages: (1) collecting and scrutinising patient data from the clinical record for adults with ID referred to the SLT swallow service over a six-month period. The researcher created aims, defined the limits to achieve the aims, designed a standardised data collection form, set out where data was in the clinical record, piloted, set limits for collection and trained reviewers; (2) gathering experience and satisfaction surveys from patients, caregivers and referrers over the six-month study period; and (3) monitoring choking adverse incident reports and hospital admission with swallow concerns for the whole ID population.

Choking and hospital admission were the main reasons for referral, and pneumonia risk significantly predicted dysphagia impairment. The research highlighted common dysphagia risk factors, interventions and recommendations for this population. The SLT swallow service is a quality service that is highly valued by patients, their caregivers and referrers. The service achieves significant clinical improvements, helps identify dysphagia and provides management to reduce associated risks.

This study found common dysphagia risk factors, interventions and recommendations; it also found that the therapy outcome measures/Royal College of Speech and Language Therapy online outcome tool was a meaningful outcome measure, and that pneumonia risk significantly predicted dysphagia impairment, all of which could inform the identified dysphagia research priorities for this population.

Naming usual care in treatment and recommendations could help ensure a fair service and could help form quality indicators. People with ID, their caregivers and staff generated valuable ideas for improvement, and further involvement work could create a logic model for the service. Other future work could explore the use of screening tools, increase multidisciplinary team working, improve access to instrumental assessments, raise awareness of swallowing and promote important oral health and medication reviews. By using this information to shape quality improvement work and policies, one can work toward addressing high health-related inequalities and preventable deaths associated with dysphagia in this vulnerable population.

It may be useful to raise awareness that adults with ID age earlier and that one should not exclude them from older people’s services because of an age threshold, often set higher than their life expectancy. This study highlighted a possible inequality of access issue for adults with ID who do not have direct care or day care staff. There is a need to increase access to awareness training so caregivers and general practitioners can recognise swallow difficulties and know how to make a referral for a swallow assessment.

Overall, the evaluation of the swallow service to adults with ID suggests that SLT have a quality service for adults with ID that is highly valued and provides significant clinical improvements. By building on these strengths, SLT could extend the reach, influence and impact of their services to help those adults with ID who have emerging swallow difficulties or who do not access the service.

Educational policies, integrated practices, obliged strategies and notable benchmarks are always required by the higher educational institutions (HEIs) for operating business ventures into competent boundaries and to preside toward the overall new business density. The same are needed to be evaluated based on student's concerns for road-mapping sustainability. Accordingly, authors conducted present study to identify crucial quality characteristics (measures) under the origins of HEIs based on student's concerns using qualitative medium under Indian economy. The study is presenting critical dimensions and quality characteristics, which are seeking by the students for selecting HEIs for their studies.

Kano integrated-Grey-VIKOR approach is utilized in present study for road-mapping sustainability based on the determination of priority index and ranking. The study utilized three segments of methodology, where in the first segment, Kano technique is implicated to define priority index of quality characteristics. In the second segment, grey sets theory is implicated to capture the perceptions of the respondents. In the third segment, VIKOR technique is implicate to rank the HEIs.

The findings of the study will assist administrators in planning the prominent strategies that can embrace performance traits under HEI, which in turn will participate in growth and development of an economy. The findings have revealed “PPCS, ICMC, TSTR, PICM, AFEP, IMIS as Attractive performance characteristics,” “IEAF, OIAR, INET as One dimensional performance characteristics,” “QTCS, PORE, SIRD as Must-be performance characteristics” and “PQPE, PCTM as Indifferent performance characteristics.” Additionally, “Professional and placement characteristics of institute” is found as the most significant measure inspiring students for admiring engineering institutes. It is found that “Observance of institutional affiliation and recognition” and “Infrastructure, classroom management and control methods” are found as the second significant measures. “Patterns of question papers and evaluation medium” and “Personal characteristics of teacher and management” are found as the least competent characteristics admiring stakeholders for selecting HEI.

The present study can assist administrators in drafting refined policies and strategies for practising quality outputs by HEI. The study suggested critical quality characteristics, which in respond will aid in attracting more number of students toward educational institutes. A study under Indian context is demonstrated for presenting critical facts and attaining higher student's enrolment rates.

This study examines the test's predictive validity of English language performance and compares test constructs to identify the most effective predictors of English language performance.

Data were collected and analysed from test scores of students enrolled in the foundation year (N = 84) and level 2 (N = 127) in the faculty of English at a Saudi university using correlation and regression tests.

The findings revealed that the General Aptitude Test (GAT) is effective in predicting English performance for students in level 2 and that the error detection task is the most effective predictor of performance in English reading.

The study provides support for the validity of the GAT as a university admission requirement for English language courses in the Arabic-speaking world.

This study examines the GAT's power using a fine-grained approach by deriving scores from its breakdown constructs to predict the performance of English skills at the university level.