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The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims to provide insights into the factors that affect how banks perceive and use going-concern reports.

Semi-structured interviews with bank officers were conducted.

The study findings demonstrated that bank officers considered that the going-concern report provided information, although they did not regard the information as being particularly useful. The main factors affecting the usefulness of information are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and discussed in the current research paper.

Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge about the role of audit reports in the context of SMEs finance.

This is one of the first studies to use a qualitative approach to examine factors that affect the use of going-concern reports.

The purpose of this paper is to introduce the official statement of the Fifth European Conference on Health-Promoting Schools.

The Fifth European Conference on Health-Promoting Schools was held on 20–22 November 2019 in Moscow, Russian Federation, with over 450 participants from 40 countries. A writing group was established to prepare a draft version of the statement before the conference. On the basis of an online and offline feedback process, the opinions of the participants were collected during the conference and included in the finalisation of the statement.

The final conference statement comprises six thematic categories (values and principles; environment, climate and health; schools as part of the wider community; non-communicable diseases (NCDs); evidence base; and digital media), with a total of 23 recommendations and calls for action.

The recommendations and calls for action reflect current challenges for Health Promoting Schools in Europe. They are addressed to all actors in governmental, non-governmental and other organisations at international, national and regional levels involved in health promotion in schools and are to be applied for the further development of the concept.

This paper aims to provide an introductory overview and selected annotated bibliography of recent resources on library instruction and information literacy across all library types.

It introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2014.

It provides information about each source, discusses the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Adapting the Health Promotion School (HPS) approach to context specifics is acknowledged as being essential for implementation and achieving optimal effectiveness. This study aims to explore implementation variations on seven HPS spectra (such as top-down to bottom-up involvement of stakeholders) on which implementation of the HPS approach can vary, and the factors that relate to navigation on these spectra.

In 2020, fourteen HPS researchers and professionals from ten European countries participated in semi-structured interviews.

Navigation variations on the HPS spectra occurred throughout most spectra. Further, a tendency was found towards spectrum extremes of addressing multiple core-components, implementing non-disruptive Health Promotion (HP) programmes, and evaluating the HPS approach through an action-oriented research approach. Important general factors were resources, staff capacity and time available to staff members for implementing the HPS approach. Some spectra required more specific factors like organisational skills, leadership or a certain level of democracy.

The implementation of the HPS approach should be supported by implementation strategies addressing the spectrum-specific factors, but more generic factors such as staff capacity, resources and the level of democracy should also be considered.

This study explores navigation variations throughout HPS spectra rather than the HPS approach in general. It also nuances implementation diversity across and within different European contexts.

The purpose of this paper is to gain a better understanding of the collaborative information seeking (CIS) behaviors of students conducting authentic group work projects, and the features of a collaborative search system that are most useful to these students.

An exploratory study was conducted with 41 participants in ten groups working on an in class, for-credit group project assignment utilizing a collaborative search system. Quantitative and qualitative data were gathered on the everyday search practices of students over the course of the group project, along with quality scores for the sources found.

Results showed that student behavior during their CIS related to the quality of their search outcomes, as the effective and efficient searchers found better quality sources. Students’ pre-task attitudes and experiences toward group work also relate to the quality of their search outcomes. Student feedback demonstrated the importance of making collaborative search tools convenient, lightweight, and easy to use.

These findings may be useful to researchers designing and studying the effectiveness of collaborative search tools, and to instructors planning to incorporate group projects into their classes.

In this paper, the authors document the authentic behaviors and attitudes of students conducting group projects in an classroom setting, and offer specific recommendations for developers of collaborative search systems. These findings provide greater context for CIS research into the collaborative search behaviors of students conducting group work projects.