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The purpose of this paper is to examine the possibility of South African companies listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an impression expectation management strategy focused on demonstrating how reported earnings measures meeting or beating analysts’ earnings forecasts.

A multiple response analysis approach is used. Earnings adjustments are coded according to a defined typology and assessed for their status as either valid or invalid. The number of occurrences of adjusted earnings measures over a five year period (2010-2014) meeting or beating analyst forecasts is calculated.

The use of adjusted earnings by JSE listed companies is a common occurrence. There is evidence to suggest that this is used part of an impression expectation management strategy. Most of the adjustments are invalid. When otherwise valid adjustments are used in a particular year, these are frequently repeated, and when adjusted earnings are reported, these normally exceed analysts’ forecasts.

The paper is based on a relatively small sample from a single jurisdiction and limited time period. Nevertheless, the findings point to the need to revisit how financial performance is measured and reported, evaluate additional regulation to protect investors and understand in more detail exactly how and why companies use adjusted earnings as an impression expectation management tool.

The paper adds to the limited body of research on performance reporting outside of the USA and Europe. It also examines the use of adjusted earnings in a unique setting where, in addition to IFRS numbers, companies are required to report a mandatory adjusted earnings figure (headline earnings).

This study aims to examine how different hospitals utilize social media to communicate risk information about COVID-19 with the communities they serve, and how hospitals' social media messaging (firm-generated content and their local community's responses (user-generated content) evolved with the COVID-19 outbreak progression.

This research proposes a healthcare-specific social media analytics framework and studied 68,136 tweets posted from November 2019 to November 2020 from a geographically diverse set of ten leading hospitals' social media messaging on COVID-19 and the public responses by using social media analytics techniques and the health belief model (HBM).

The study found correlations between some of the HBM variables and COVID-19 outbreak progression. The findings provide actionable insight for hospitals regarding risk communication, decision making, pandemic awareness and education campaigns and social media messaging strategy during a pandemic and help the public to be more prepared for information seeking in the case of future pandemics.

For hospitals, the results provide valuable insights for risk communication practitioners and inform the way hospitals or health agencies manage crisis communication during the pandemic For patients and local community members, they are recommended to check out local hospital's social media sites for updates and advice.

The study demonstrates the role of social media analytics and health behavior models, such as the HBM, in identifying important and useful data and knowledge for public health risk communication, emergency responses and planning during a pandemic.

The text of a lecture given by Alan Rusbridger, Editor of The Guardian, to mark the opening of the new facilities for the Department of Journalism at the University of Central Lancashire, Preston. The theme of the lecture is public trust in what journalists write. Argues that, despite the public’s lack of trust in newspapers, they do in fact uncover many truths that business, industry and Government are attempting to conceal. Examples are provided from the energy industry, science and the environment, transport, Home Office and food safety. Describes the important role The Guardian’s Readers’ Editor has had in increasing public trust in the newspaper.

FOR the student who has to choose a field of study in which to learn and exercise his bibliographic skills Sociology affords an interesting and attractive challenge. Indeed, to understand his chosen profession it must necessarily be placed within its social context. Most students at some stage of their development reflect on the social problems that beset the human situation, and some, as the mass media would have us believe, are anxious to remould the “sorry scheme of things” as represented by the existing social structure.

Though lectures in military studies were given at King's College in the mid nineteenth century and again in the inter‐war period there was virtually no library to support them and history further records that towards the end of the Second World War military studies ceased and were not revived until 1953 when a Lectureship in Military Studies was established in the King's History Department. The holder of this lectureship was Michael Howard, who has since achieved wide renown in military history and strategic studies and is at present Chichele Professor‐Elect of the History of War in the University of Oxford. When he was appointed Reader in War Studies in 1961 and Professor of War Studies in 1963 the subject may be said to have finally got off the ground and in token of this it was organized as a separate Department of the College in 1961. I may add that, in common with higher education in general, the 1960s was a period of great expansion in the Department and between 1965 and 1971 four other lecturers were appointed to the staff. The growth of the War Studies Library kept pace with this expansion, for as early as 1953 when London University voted a special grant Michael Howard began to build up the Library on the surest foundations, so that as regards numbers there were approximately 2,500 volumes by the end of the 1950s and by 1977 it has grown to some 11,000.

The purpose of this monograph is to touch on some of the difficulties encountered in the passing of title to goods or the taking of a security interest in goods. The law is in a hopelessly complicated and technical mess which serves neither the interests of consumers or businessmen. It is particularly appropriate to look at this area at this time, as Professor Aubery Diamond, at the request of the Minister of Corporate and Consumer Affairs (Mr. Michael Howard M.P.), is examining the need for alteration of the law relating to security over property other than land. To this end Professor Diamond has issued a Consultation Document in which he poses a number of questions for the legal and business community to consider, it is to be hoped that the Government will act on any proposals produced instead of consigning them to a limbo as was done with the Law Reform Committee's Twelfth Report on ‘Transfer of Title to Chattels’ and with the proposed ‘Lending and Security Act’ suggested by the Crowther Committee on Consumer Credit in 1971.

Sponsored by the World Travel & Tourism Council (WTTC) (1), the World Travel & Tourism Environment Research Centre (WTTERC) is an independent research unit launched in September 1991 by the Hon. Michael Howard Q.C, M.P, then UK Secretary of State for Employment. The initiative reflects the growing concern within the travel and tourism industry to manage its environmental impacts and maximise its potential to bring about environmental improvement. Based within Oxford Brookes University and with a global remit, WTTERC aims to “monitor assess and communicate effective environment strategies, objectives and programmes for world travel and tourism”.

The privilege against self‐incrimination, and the presumption of innocence until proven guilty, with the burden of proof resting firmly on the prosecution, are all fundamental cornerstones of the British criminal justice system, civil rights which the Government appears determined to erode. After using serious fraud and terrorism as its initial test‐bed for unconventional justice, the Government has now broadened its legislative assault in a consultative document detailing planned reforms of criminal evidence disclosure rules. According to Michael Howard MP, the changes are aimed at ‘closing the gap between law and justice’, criticising present rules as burdensome, allowing the guilty to escape, and ‘undermining public confidence’. However, public faith in the criminal justice system is unlikely to be restored by proposals that ultimately seek to tip the scales of justice in the prosecution's favour, engendering the risk of further miscarriages of justice, and yet more embarrassing appearances for Britain before the European Court of Human Rights.

This study provides further insight into the experiences of five men who have committed sexual offences, with intellectual disabilities and have been recalled back to prison. The purpose of this paper is to increase professional knowledge to assist with improving working practices that support the reintegration of individuals convicted of sexual offences and with intellectual disabilities, back into the community.

Interview data was analysed using interpretative phenomenological analysis, to identify the key issues associated with criminal justice services.

The following superordinate themes were identified: “The label that sticks” and “Probation officer dependency”.

The key implications of the findings were the high level of dependency individuals had on their probation officers and the impact that this relationship had on the overall experience of recall. The stigma of the label “sex offender” was also found to have a profound impact on individuals’ feelings of safety and their future progression.

Research exploring the experiences of individuals convicted for sexual offences and with intellectual disabilities, being recalled back to prison, is limited. Future recommendations of how practice could be improved to better support responsivity needs of this group and to create a more positive self-identity are discussed.