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The purpose of this paper is to provide a historical overview of compassionate release policies in the USA and describe how these policies have been used during the COVID-19 pandemic. The authors then describe how these programs have been shaped by COVID-19 and could be reimagined to address the structural conditions that make prisons potentially life limiting for older adults and those with chronic illness.

This paper is primarily descriptive, offering an overview of the history of compassionate release policies before and during the COVID-19 pandemic. The authors augmented this description by surveying state Departments of Corrections about their utilization of compassionate release during 2019 and 2020. The findings from this survey were combined with data collected via Freedom of Information Act Requests sent to state Departments of Corrections about the same topic.

The findings demonstrate that while the US federal prison system saw a multifold increase in the number of individuals released under compassionate release policies in 2020 compared to 2019, most US states had modest change, with many states maintaining the same number, or even fewer, releases in 2020 compared with 2019.

This paper provides both new data and new insight into compassionate release utilization during the COVID-19 pandemic and offers new possibilities for how compassionate release might be considered in the future.

Jamun is an underutilised fruit crop of India whose utilization needs to be considerably increased. Despite its impressive nutritional profile and several health benefits, its cultivation is still very limited. Hence, this study aims to highlight the essential nutrients, health benefits and value-added products of jamun fruit and seed.

Major sources of bibliometric information such as Web of Science, Scopus, PubMed and Google Scholar were extensively searched with keywords such as nutritional composition of jamun, bioactive compounds, health benefits and jamun-based food products to obtain a database of 317 papers. Thirty four publications met the criteria for review.

Jamun fruit (Syzygium cumini L.) is known for its attractive colour, astringent taste, enormous nutrients and nutraceutical properties; nevertheless, this fruit is seasonal, perishable and underutilised. Furthermore, the fruit is used for the treatment of diabetes and also possess anti-cancer, anti-inflammatory, anti-obesity and cardio-protection properties. Investigations were done on the production of value-added food products such as read-to-serve beverages, jam, cookies and cake from jamun due to their several health benefits. The present review was an attempt to provide spotlights on the health benefits and food product applications of jamun fruit and its by-products.

This review systematically collates evidence from various published sources regarding the nutritional profile, development of food products from jamun and their health benefits. The compiled information will help researchers and professional become aware of the significance of jamun fruit and thereby enhances its processing and applications in food systems.

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.