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Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.

The authors use regression analysis to examine the relation between the presence of hedging and annual report readability.

The authors find that annual reports of firms with the use of hedging are less readable (i.e. difficult to read and understand). The authors also find that the primary results are more pronounced for firms with a higher level of business volatility.

The study contributes to the finance literature on the use and value of hedging and to the accounting literature on the determinants of annual report readability. The Securities and Exchange Commission (SEC) has persistently asked companies to improve the readability of their disclosures to stakeholders (SEC, 1998; 2013, 2014). Hence, the study not only identifies a potential determinant (i.e. hedging) that may influence the level of readability but also supports the current regulatory policy by the SEC, which is encouraging companies to improve readability.

This study investigates the impact of large-scale teaching in higher education on students’ preparedness for the workforce within the context of evolving labour market demands, the expansion of higher education and the application of high-impact teaching strategies. It synthesizes perspectives on employer work readiness, the challenges and opportunities of large-scale teaching and strategies for fostering a dynamic academia-industry feedback loop. This multifaceted approach ensures the relevance of curricula and graduates’ preparedness while addressing the skills gap through practical recommendations for aligning teaching methodologies with employer expectations.

The research methodically examines the multifaceted challenges and opportunities inherent in large-scale teaching. It focuses on sustaining student engagement, maintaining educational quality, personalizing learning experiences and cultivating essential soft skills in extensive student cohorts.

This study highlights the critical role of transversal skills in work readiness. It also uncovers that despite its challenges, large-scale teaching presents unique opportunities. The diversity of large student groups mirrors modern workplace complexities, and technological tools aid in personalizing learning experiences. Approaches like peer networking, innovative teaching methods, real-world simulations and collaborative resource utilization enrich education. The importance of experiential learning for augmenting large-scale teaching in honing soft skills is emphasized.

This manuscript contributes to the discourse on large-scale teaching, aligning it with employer expectations and the dynamic requirements of the job market. It offers a nuanced perspective on the challenges and opportunities this educational approach presents, providing insights for crafting engaging and effective learning experiences in large cohorts. The study uniquely integrates experiential learning, co-creation in education and industry-academia feedback loops, underscoring their importance in enhancing student work readiness in large-scale teaching.

The purpose of this academic paper is to analyze Argentina’s inflationary situation through an understanding of its monetary policy over the years, and to identify its effect on the country’s poverty, explaining the relationship between fiat currencies and stable currencies.

By analyzing the case of Argentina through descriptive methodology, the authors provide information on the use of stable currencies in Argentina and the reasons behind their use.

Through descriptive research, the authors were able to find out the situation regarding the use of stable currencies in Argentina. We identified how the country’s monetary policy has affected inflation and thus purchasing power parity.

Given that cryptocurrency information is based on privacy, there are certain arguments that must be referred through qualitative aspects.

The importance of stablecoins in high inflation countries.

The understanding on how cryptocurrencies are able to maintain purchasing power and help avoid inflation related poverty.

Discussion of cryptocurrency items, specifically stablecoins, has been limited due to their recent emergence and the existing discussion about their legality. The study presents an argument on the use of stablecoins by presenting a case that has not yet been studied.

Imprisonment impacts women’s childbearing and mothering experiences. Using sociological concepts of total institutions, pains of imprisonment and gendered pains of imprisonment, this study aims to explore the childbearing experiences of 18 Filipino incarcerated women.

A qualitative, inductive approach was undertaken to explore imprisoned women’s pregnancy experiences. This research project used reflexive thematic analysis to examine the data from semi-structured interviews with 18 Filipino pregnant prisoners.

The participants’ experiences of childbearing in prison were reflected in three overarching themes: lack of autonomy over pregnancy; reduced capacity to manage discomforts and needs; and coping with prison deprivations. These themes embody women’s experiences of how imprisonment disrupts Filipino women’s childbearing and mothering experiences. Furthermore, the results illustrated how the women navigated the prison regime to address their needs and cope with the pains of imprisonment.

Although there is a small but growing body of research specifically focusing on mothering and imprisonment, little consideration has been given to analyzing Filipino women’s pregnancy experiences in custody. This paper highlights an urgent need to reform correctional policies and practices to address incarcerated women’s distinct needs.