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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.

Computer-assisted instruction (CAI) has been used to combat reading challenges, namely reading accuracy and rate for learners with intellectual, developmental and learning disabilities (IDLD). Whilst most reading CAI effectiveness has been studied in English, other transparent languages have less evidence. This study provides a systematic review and meta-analysis of CAI effectiveness for transparent language reading for K-3 learners with IDLD.

This study systematically reviews academic peer-reviewed studies from 2010 to 2023 with either randomised controlled treatment (RCT) or single-case treatments. Articles were searched from the ACM Digital Library, Google Scholar, IEEE Xplore, ERIC, PsychINFO and Science Direct databases, references and systematic review articles. Reading component skills effect sizes were computed using the random effect sizes model.

11 RCT studies of reading CAI for transparent languages with 510 learners with IDLD were found. A random effect sizes (Cohen’s d) of CAI on individual reading component skills were d = 0.24, p-value = 0.063 and confidence interval (CI) 95% (−0.068–0.551) for phonics and phonemic awareness d = 0.41, p-value = 0.000 and CI 95% (0.175–0.644). Given an average intervention dosage of 1.8 h weekly for a maximum of 16 weeks, CAI had better retention with d = 1.13, p-value = 0.066 and CI 95%(−0.339–2.588). However, these results must be interpreted with a concern of only using published studies.

The study contributes to quantitative CAI effectiveness for transparent language reading components for learners with IDLD.

Evidence-informed decision-making is considered best practice when choosing interventions in applied settings across health, social care and education. Developing that evidence base, however, is not straightforward. The pupose of this paper is to describe the process implemented by the Sharland Foundation Developmental Disabilities Applied Behavioural Research and Impact Network (SF-DDARIN) that systematically develops an evidence base for behaviorally based interventions.

In this case study, the progressive research steps undertaken by the SF-DDARIN to develop the evidence base for an online reading intervention, the Headsprout® Early Reading programme (HER®), which uses behavioural principles to promote learning to read, are described.

A series of discrete projects targeting gaps in the evidence base for HER^® led to funding two randomised controlled trials in England, one in education and one in health and social care.

This case study illustrates an original, creative and effective way of collaborating across academic research departments and applied settings to extend the evidence base for a chosen intervention systematically.

This case study sought to investigate the relationship between pre-service teachers’ participation in designing and delivering one-on-one literacy intervention lessons to beginning readers and their own evolving self-efficacy in literacy instruction.

The study was embedded within a 4000-level course in the elementary education major where pre-service teachers learn to administer, analyze and interpret a variety of literacy assessments. Based on the results of these assessments, pre-service teachers designed and implemented literacy lessons (twice a week, 30-min sessions) that addressed the beginning readers' specific instructional needs. Through collecting pre/post data with their first-grade intervention students, and participating in reflective “check-ins” (surveys, a focus group and end-of-course written reflection), a portrait of increased pre-service teacher self-efficacy in literacy instruction comes into focus.

The data showed, primarily through the thematic analysis of qualitative data, that the experience of conducting a one-on-one intervention with a striving reader impacted pre-service teachers’ self-efficacy positively.

The methodology of this study was limited by the small sample size and the low participant response rate on the quantitative survey measure.

This paper highlights one aspect in which clinically-rich field experiences can make a difference in the literacy instruction self-efficacy of pre-service teachers.

This study adds to the support for authentic instructional applications of course content in educator preparation programs, specifically in Professional Development School (partner school system) contexts. The aspect of observing and measuring intervention student progress was one lens through which pre-service teachers viewed their efficacy. Further investigations focusing on other assessment-instruction cycles could provide additional insights.

In this chapter, we focus on specially designed instruction (SDI) as a core value for the field of specific learning disabilities (SLD). SDI is at the heart of special education, and the field of LD has been built on the core value that effective instruction improves student outcomes. We describe a two-step test and an extended example of what is and is not SDI for Matt, a student with an SLD. Finally, we discuss some of the confusion surrounding SDI and the need for the field to return to its core value of individualized, intentional, targeted, evidence- or high leverage practice–based, and systematic instruction for students with SLD.

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and characteristics associated with TBI and how those characteristics affect learning, behavior, and daily life functioning. Next, we focus on instructional and behavioral interventions used in maintaining the traditions in classrooms for working with students with TBI. Findings from a review of the literature conclude that there are no specific academic curriculums designed specifically for teaching students with TBI; however, direct instruction and strategy instruction have been shown to be effective educational interventions. Current research on students with TBI is predominately being conducted in medical centers and clinics focusing on area of impairments (e.g., memory, attention, processing speed) rather than academic achievement and classroom interventions. Finally, we conclude with a list of accommodations and a discussion of recommendations for future work in teaching students with TBI.

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple relationships are mapped, and certain interferences are only identified after these have been processed. The method/software employed for this task is Mapping Activity Environment Allocation (MAEA). However, data input and interpretation of results depend on the usability conditions of the organization's agents. This paper presents MAEA's usability test results.

Test sessions and interviews were carried out with seven agents registered at a University Hospital. Participants were instructed to think aloud during its use, and immediately afterward, responded to semi-structured interviews. Test sessions were audio recorded and screen captured.

Participants found the software easy to use and pointed out valuable implications for professional and academic use. In addition to relationship, priority and parallelism data, customized visualizations were created, including organizational charts, flowcharts and activity flow routes on the floor plan.

MAEA's simplicity allows non-designers to conduct evidence-based assessments and decisions. It allows designers to test their proposals during the programming and outline proposal stages.

A more detailed definition of design requirements from the beginning increases the conditions to successfully achieve project goals.

The ability to map the allocation of activity-spaces in the pre-design phase of building architecture allows for early identification of interactions, aiding in the development of more robust project requirements during programming.

The purpose of this paper is to systematically map research on the effect of classroom acoustics and noise on high school students’ listening, learning and well-being, as well as identify knowledge gaps to inform future research.

This scoping review followed the PRISMA-ScR protocol. A comprehensive search of four online databases (ERIC, PubMed, Scopus and Web of Science) was conducted. Peer-reviewed papers were included if they conducted a study on the effect of classroom acoustics or noise on students’ listening, learning or well-being; had a clear definition of the noise level measurement; were conducted with high school students; and had the full text in English available.

In total, 14 papers met the criteria to be included in the review. The majority of studies assessed the impact of noise on students’ listening, learning or well-being. Overall, the results showed that higher noise levels have a negative effect on students’ listening, learning and well-being. Effects were even more pronounced for students who were non-native speakers or those with special educational needs such as hearing loss. Therefore, it would be beneficial to limit unnecessary noise in the classroom as much as possible through acoustic insulation, acoustic treatment and classroom management strategies.

This paper is the first review paper to synthesize previous research on the effect of classroom acoustics and noise on high school students’ listening, learning and well-being. It provides an analysis of the limitations of existing literature and proposes future research to help fill in these gaps.