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This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.

The authors use an online survey targeting companies that had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.

Annual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.

Policy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.

The authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.

In 2020, an outbreak of Salmonella Stanley linked to imported dried wood ear mushrooms affected 55 individuals in the United States of America. These mushrooms, commonly used in Asian cuisine, require processing, like rehydration and cutting, before serving. The US Centres for Disease Control and Prevention advise food preparers to use boiling water for rehydration to inactivate vegetative bacterial pathogens. Little is known about how food handlers prepare this ethnic ingredient and which handling procedures could enable Salmonella proliferation.

This study used content analysis to investigate handling practices for dried wood ear mushrooms as demonstrated in YouTube recipe videos and to identify food safety implications during handling of the product. A total of 125 Chinese- and English-language YouTube videos were analysed.

Major steps in handling procedures were identified, including rehydration, cutting/tearing and blanching. Around 62% of the videos failed to specify the water temperature for rehydration. Only three videos specified a water temperature of 100 °C for rehydrating the mushrooms, and 36% of the videos did not specify the soaking duration. Only one video showed handwashing, cleaning and sanitising of surfaces when handling the dried wood ear mushrooms.

This study found that most YouTube videos provided vague and inconsistent descriptions of the rehydration procedure, including water temperature and soaking duration. Food preparers were advised to use boiling water for rehydration to inactivate vegetative bacterial pathogens. However, boiling water alone is insufficient to inactivate all bacterial spores. Extended periods of soaking and storage could be of concern for spore germination and bacterial growth. More validation studies need to be conducted to provide guidance on how to safely handle the mushrooms.

This study will make a distinctive contribution to the field of food safety by being the first to investigate the handling procedure of a unique ethnic food ingredient, dried wood ear mushrooms, which has been linked to a previous outbreak and multiple recalls in the United States of America. The valuable data collected from this study can help target food handling education as well as influence future microbial validation study design and risk assessment.

The purpose of this study was to analyze importance of artificial intelligence (AI) in education and its emphasis on assessment and adversity quotient (AQ).

The study utilizes a systematic literature review of over 141 journal papers and psychometric tests to evaluate AQ. Thematic analysis of quantitative and qualitative studies explores domains of AI in education.

Results suggest that assessing the AQ of students with the help of AI techniques is necessary. Education is a vital tool to develop and improve natural intelligence, and this survey presents the discourse use of AI techniques and behavioral strategies in the education sector of the recent era. The study proposes a conceptual framework of AQ with the help of assessment style for higher education undergraduates.

Research on AQ evaluation in the Indian context is still emerging, presenting a potential avenue for future research. Investigating the relationship between AQ and academic performance among Indian students is a crucial area of research. This can provide insights into the role of AQ in academic motivation, persistence and success in different academic disciplines and levels of education. AQ evaluation offers valuable insights into how individuals deal with and overcome challenges. The findings of this study have implications for higher education institutions to prepare for future challenges and better equip students with necessary skills for success. The papers reviewed related to AI for education opens research opportunities in the field of psychometrics, educational assessment and the evaluation of AQ.