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This article considers some of the issues raised by an evaluation of facilitated person‐centred planning (PCP) for six people with severe and complex learning disabilities residing in a long‐stay hospital. The hospital is earmarked for closure, and all six are to be resettled. Using a realist approach, evaluators explored such questions as whether the views of people with severe learning disabilities had been accessed, what makes PCP person‐centred and who should participate in a plan. These questions raised awareness of the effect of timescales and a selective training programme in relation to PCP, and the impact this has had on effective person‐centred planning.

Life studies are a rich source for further research on the role of the Afro‐American woman in society. They are especially useful to gain a better understanding of the Afro‐American experience and to show the joys, sorrows, needs, and ideals of the Afro‐American woman as she struggles from day to day.

This study aims to examine consumers’ patriotism, attitudes toward veterans and attitudes and behaviors toward businesses that honor veterans. The goal is to determine if consumers are more or less likely to support businesses that offer veterans preferential treatment.

The conceptual model proposed is tested using an online survey with a nationwide sample. Data are analyzed using partial least squares structural equations modeling.

Results indicate that consumer attitudes toward businesses that honor veterans fully mediate the impact of consumer attitudes toward veterans on behavioral intentions. This suggests that veterans’ discounts or preferential treatments are viewed as a viable means by which consumers can show their support for veterans. Further, results reveal that patriotism has a direct effect on consumers’ behavioral intentions toward businesses that honor veterans.

Businesses routinely offer discounts targeted to specific consumers, such as the elderly and children. These results show that providing discounts to veterans can offer multiple benefits to businesses as well. Positive attitudes toward businesses that honor veterans can lead to positive behavioral intentions from consumers who seek to support veterans.

Despite the existence of businesses honoring veterans by providing discounts or preferential treatment, to the best of the authors’ knowledge, little to no research has investigated the impact that these discounts provide to businesses.

This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate governance disclosures are required to provide reassurance that financial reports are trustworthy.

Mouck's institutional framework of financial regulation portrays financial reporting as a “game” played within a set of rules. It provides insights about the subjectivity of financial reports which are illustrated with archival evidence from banks' reports and activities.

The banks' financial reports were shown, in the light of later revelations, to portray an unrealistic view of their operations. Disclosures about corporate governance practices play a strong legitimising role, enhancing perceptions that financial reports correspond with organisational realities.

This study considers a narrow population of companies within one industry. By extending the focus, greater evidence could be provided that accounting standards and financial reporting requirements have lost their connection with business practices.

In spite of financial reporting reforms, financial reports are becoming less reflective of companies' activities and performance. This questions the usefulness of accounting standards, and the effectiveness of regulatory systems. Future reforms to accounting standards need to address these issues.

The paper demonstrates the contention that the financial reports of several Australian banks fail to match the realities that lie beneath is really a broader challenge to the usefulness and credibility of Australia's system of financial reporting and regulation.