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The purpose of this study is to investigate risk disclosure in listed Greek companies. The effects of the financial crisis were also considered.

This study aimed to determine the risk-reporting practices of Greek’s non-financial companies listed on the Athens Stock Exchange through a content analysis of their annual reports.

Risk identification and anticipation protect businesses and create shareholder value. In recent years, particularly since the economic crisis, risk has become one of the most important business issues. This study concluded that during the crisis, there was an increase in disclosure. Financial, personnel and legal risks were the most reported types of risk. This study also found liquidity to be a very important issue.

Content analysis has limitations because subjectivity cannot be eliminated. This study measured only the quantity, not the quality, of risk disclosure. The quality of risk reporting will be examined in future research.

This is the first study on risk disclosure in the non-financial companies listed on the Athens Stock Exchange to conduct a content analysis of the corporate annual reports.

This chapter provides an overview of the current state of reading performance for adolescents. First, a review of empirical findings investigating different theoretical models is provided. Second, a summary of research regarding intensive reading interventions for adolescents that provide 80 or more instructional sessions is described. Finally, we summarize findings from both longitudinal studies of middle-school students with reading difficulties and reading and behavior interventions to address comorbidity of reading difficulties with challenging behavior.

The present study aims to investigate an unsuccessful implementation of an active learning methodology. Active learning methods have emerged in order to improve learning processes and increase students' roles in the classroom. Most studies on the subject focus on developing learning strategies based on successful implementations of such methods. Nevertheless, critical reflections on unsuccessful cases might also provide material for developing further contributions to this literature.

The authors conducted an intrinsic case study of an unsuccessful application of the flipped classroom method to an undergraduate basic statistics course at a Brazilian business school. The data collected comprised the course's syllabus, evaluation forms and two rounds of interviews with students and the professor.

The findings indicate that, apart from that which had been mapped by past literature, three additional aspects may limit the chances of successfully implementing a flipped classroom methodology: students' educational backgrounds, the course's structural issues and methodological and relational issues.

The present study contributes to the literature on active learning methodologies mainly by mapping additional aspects that should be considered in the implementation of the flipped classroom methodology. Additionally, the authors investigate an unsuccessful case of such an implementation, an investigation that is still scant within this literature.

This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company's main product/service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.

Purpose – To provide a resource for educators and graduate students that contains information about using formal assessment data to plan literacy instruction and intervention.

Design/methodology/approach – Several aspects of formal assessment are presented, including a definition of formal assessment, types of formal assessment scores, commonly used formal assessments, and recommendations for using formal assessments for individuals and groups. Information about formal assessment is informed both by documented sources and the experiences of the authors.

Findings – The authors provide an overview of common, commercially available assessments designed to measure literacy achievement in either individuals or groups. Reviews of formal assessments include scores, number of forms, literacy domains measured, and published reliability figures. Recommendations for formal assessment use include using assessment data to plan instruction and intervention for both individuals and groups. In addition, a case study is presented demonstrating the efficacy of using formal assessment data to plan instruction and intervention in a K-6 elementary school in the United States.

Research limitations/implications – The review of commercially available individual and group literacy assessments does not constitute an exhaustive list.

Practical implications – Information about formal assessments, assessment score types, and formal assessment uses is consolidated in one location for easy access by graduate students and other educators.

Originality/value – This chapter provides graduate students and others in the field of education an overview of formal assessments and how formal assessment data can be used to make instructional decisions for both individuals and groups.

The study intends to evaluate the impact of inflation expectation on the performance of listed commercial banks in India during 2005–2021. Inflation expectation is considered as a direct policy tool by the policymakers for stability of the economy. The study explores how inflation expectation affects the performance indicators of the Indian banking industry while controlling for a wide range of bank-specific factors.

The study applies the generalized method of moments (GMM) on a panel sample of 27 listed bank to analyse the impact of inflation expectation on banking sector performance. The data on inflation expectation are obtained from the household inflation expectation survey introduced in India by the Reserve Bank of India in 2005. Return on assets (ROA), return on equity (ROE) and Tobin's Q have been considered as the banking performance indicators in this study.

Empirical results exhibit that inflation expectation is instrumental in deciding the banking sector's performance. Inflation expectation has been found to have a significant and positive impact on accounting-based measures of banking performance. At the same time, it shows negative impact on the marketing-based measure.

The study gives a clear picture about how inflation expectation affects the banking performance and the monetary policy of the country. The study provides crucial insights to develop strategic decisions for the Indian banking sector. The adoption of proper macroeconomic policies, taking into account inflation expectation levels, is instrumental in enhancing bank's performance and in achieving economic growth.

This study contributes to the growing body of literature on the impact of inflationary conditions on banking performance. The originality lies in capturing the role of inflation expectation solely in determining banking sector performance.

In Malaysia, there are a few numbers of frameworks and checklists in order to evaluate the sustainable performance of buildings. In addition, most of these assessment frameworks or checklists focus on environmental sustainability disregarding social and economic pillars. The research in social and economic sustainability in the construction industry is pushing forward, albeit at a slow pace. In addition, the growing number of sustainable criteria in the literature highlights the importance of a systematic framework for construction initiatives. This research aims to propose a comprehensive framework based on three pillars of sustainability, and, additionally, to categorize them in a manner that is applicable for all relevant stakeholders based on their level of involvement and needs. Finally, it identifies the relation between each criterion and stage of the construction lifecycle with the assistance of an expert panel. This research produces a framework that is useful for Malaysian construction stakeholders to reinforce their approach towards sustainability through social and economic aspects that are currently underestimated in the construction industry.

The continent of Antarctica consists of 14 million km², roughly equivalent to the whole of South America, and is of immense interest to humanity, in particular to the countries of the Antarctic Treaty. The Antarctic continent is the continent of superlatives: it is almost isolated from the rest of the continents, and is severely cold, windy, and dry. In winter, the Antarctic area increases to nearly 32 million km², because of formation of a 1,000km wide ice‐belt. The average depth of ice on the continent is in the order of 2,000m, and in the transantarctic region this depth is 4,800 meters. Antarctica is the biggest sweet water reservoir of the planet earth. Icebergs are common and huge ones (190km in length and 130km wide) have also been observed. The minimum temperature recorded (–89.2°C) at Vostok (Russian base) on 21 July 1983 is also the minimum recorded environmental temperature on the planet earth. Because of extreme temperature variations the Antarctic winds have high velocity. The environment is very dry and at the center of the continent the dryness is of the same magnitude as in the driest desert anywhere on the planet. This is the only uninhabited continent of the planet, except for some 50 research bases which cover an insignificant area located on the continent and the Antarctica Peninsula. Because of its economic, strategic, geopolitical, scientific, meteorological, and oceanographic importance and possible exploitation in the future, Antarctica has been attracting greater attention every day. Antarctica is basically concentrated around the South Pole and it touches the Atlantic, Pacific, and Indian Oceans. Brazil, in common with many other nations, has geopolitical interests and in untapped mineral deposits (considerable deposits of coal, petroleum, gas). In the south, where the Atlantic, Pacific and Indian Oceans meet, the cold water of Antarctica is the habitat housing hundreds of species of sea life. Unrestricted and unbalanced exploitation of Antarctica could cause changes in the meteorological and oceanographic balance. In the present paper, the Brazilian Antarctic Program, and summarized results of studies of Antarctic soil, rocks, and sediments are reported.

Creativity plays a crucial role in interpersonal conflict within organizations, yet little research has explored its antecedents in this context. This study aims to investigate power and gender as the main determinants of creativity in interpersonal conflict within organizational contexts.

Two studies were conducted. The first study involved 226 employees from various organizations (M_age = 39.39, SD = 10.39), whereas the second study used a conflict simulation with 160 participants (M_age = 36.90, SD = 10.45) forming dyads. Both studies investigated the impact of relative power (i.e. having more power than the other person) on creativity in conflict, with a focus on the moderating role of gender. Study 2 also manipulated contextual creativity, which served as an additional moderator in this relationship.

Results largely supported our hypotheses, indicating a positive relationship between relative power and creativity in conflict. Importantly, this relationship was stronger among women. Study 2 further focused on the distinct dimensions of creativity, highlighting differences between idea originality and effectiveness.

The findings hold practical significance for organizational leaders and conflict resolution practitioners, and they further underscore the importance of considering gender dynamics in conflict resolution processes within organizations.

This research contributes novel insights into the understanding of creativity within organizational conflicts, emphasizing the interplay between relative power, gender and creativity. Additionally, the exploration of different dimensions of creativity (i.e. originality and effectiveness) adds depth to existing literature in this area.

The purpose of this paper is to analyse the important role of training (specifically, training relevance and training transfer) in enhancing franchisor-franchisee relationship satisfaction, and its influence upon customer performance (e.g., customer satisfaction, quality service), all driven by an internal marketing (IM) culture.

An empirical study consisting of a questionnaire was conducted on a final sample of 157 individuals who are members of the franchise system. Structural equation modelling (SEM) was used to test the research hypotheses.

The results reveal that IM culture has a direct influence on training relevance; likewise, training relevance provides a positive and significant effect on training transfer, which does directly affect franchisor-franchisee relationship satisfaction and at least also impacts indirectly on customer performance.

In order to ensure the success of the franchise system and customer satisfaction, all franchise parties should take a proactive role in the configuration of the training programmes. This proactive role should be conformed based on an IM culture developed properly by the franchise to strengthen a successful long-term relationship.

This paper provides an innovative approach to strengthen the franchisor-franchisee relationship through training based on the IM culture. This exploratory study integrates different theoretical frameworks that, to our knowledge, have not been linked, such as IM culture and franchise literature, considering the franchisee as an internal customer who has an influence on external customer satisfaction, with training and training transfer as essential key factors.