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Summarizes the basic principles of Bioenergetics along with its origin in Riechian psychology. Clarifies that Bioenergetics is used at Cranfield not as psychotherapy, but as an aid to personal development for a specific population of high‐functioning individuals, i.e. managers. Places the Bioenergetic body‐mind notion into a philosophical context of human goodness and potential; thus expanding the focus to body‐mind‐spirit. Examines five body‐mind types through the following aspects: how they operate at work; how they were formed; key attitudes; unique gifts; body shape; development path; how they are best managed. Case histories illustrating the different types in various modes of consultant intervention, i.e. individual development, team building and culture change.

Describes a management development programme for women, run by Cranfield School of Management for British Telecom. Focuses on four main themes: values and philosophy underpinning the work carried out by the tutors, context in which BT asked the authors to develop the programme, how the programme works and formal evaluation. Based around bioenergetics the programme had greatest impact on delegates′ personal development, career planning and managerial effectiveness.

This study aims to explore the need for improved data sources and models for COVID-19 and climate-related risk scenario analysis in primary production. The COVID-19 pandemic is impacting global markets for agricultural produce, making short-term forecasting highly uncertain. Meanwhile climate-related risk continues for agricultural businesses. Farmers and their accountants need to plan and make estimates about the potential effect of COVID-19 and ongoing climate risks to their natural and financial capital and so they need accounting-integrated biophysical and socio-economic data streams.

This research note reviews the current state of scenario-based planning for COVID-19 and other risks for Australian businesses generally, in addition to planning for farming businesses more specifically. Discussion of the authors’ current research in integrating accounting and farming data for water-related risk caused by climate and other challenges is presented as an analogous case.

Review and analogous case comparison demonstrate the need for farm data to be integrated more efficiently and effectively with accounting data for accurate scenario planning for COVID-19 and other risks, including those posed by climate.

While not strangers to the need for scenario analysis, given exposure to ever-increasing natural resource and climate variability, this research note highlights how primary producers and their accountants require increased accounting-integrated farm data and systems to make judgements, assumptions and estimates about the potential effect of COVID-19 and ongoing climate risks to their business.

The sustainability of the agricultural sector is of great relevance to all of us and so the development of tools and resources that can assist food producers in times of ongoing climate pressures and new crises, such as COVID-19, is important. Better understanding of such risks can help farm businesses develop effective strategies which minimise the potential loss of agricultural value resulting in improved flows of greater capital value for society.

Through application to the analogous case of water-related risk and decision-making, the research note demonstrates that linking of biophysical and accounting data streams will be essential for evidence-backed numbers included in scenario plans with enough legitimacy to be interrogated inside and outside of the business. The “best estimate of the directors” is no longer enough in challenging socio-economic and biophysical times ahead for primary producers.

The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era.

This study predicts that as the cost of compliance will vary based on a firm's existing corporate governance regime and the level of external scrutiny (monitoring) it faces, we compare the earnings quality of a sample of “established” (S&P/ASX 100) to a sample of “emerging” (S&P/ASX Small Ordinaries Index) firms. The paper examines the reporting behaviour of the two groups of listed entities, covering the regulatory change period 2003-2006. The paper uses regression modelling to test the associations between increased audit independence, earnings quality and corporate governance mechanisms over the pre- and post-regulatory period.

The paper's results confirm that earnings quality for the established firms was enhanced in the post-reform period; while this was not the case for emerging firms. The evidence also suggests that corporate governance mechanisms of board independence and board financial skill are associated with higher earnings quality; while the higher the concentration of insider firm ownership is associated with lower earnings quality.

This study provides policy makers with evidence as to changes in reporting behaviour following law reform aimed at strengthening auditor independence.

The studies on earnings quality are informed by the US market practices. Australia provides a unique setting through its auditor independence reforms to examine the impact of reform choices. This study also investigates two specific subsets of the market: established firms and emerging firms.

This study aims to determine how the most sustainable brands in Italy and Spain developed communication and awareness-raising actions during the COVID-19 pandemic and whether these companies were truly involved in raising public awareness of the pandemic. The authors specifically focus on sustainable companies, as health communication is considered to be an important corporate social responsibility task.

To answer these questions, the authors have used data on the social media activity (Twitter and Instagram) of these brands in Spain and Italy, extracting the posts and associated hashtags that each of them has published throughout the pandemic to be processed using social network analysis and visualization techniques.

The detailed analysis of both the levels of activity and the content of the messages provides interesting insights into the communication models of the companies and the influence of factors such as time, country and the specific social media platform used.

The authors analyze the communication of the most sustainable businesses on social media during the pandemic, adopting a highly innovative approach. The particular originality of this study lies in the parallel analysis of two different countries that were simultaneously shaken by the pandemic in very similar circumstances. This study also presents a novel use of graphical representation tools in terms of companies’ behavior for health communication on social media.

El objetivo de esta investigación es determinar cómo las marcas reconocidas como las más sostenibles en Italia y España han desarrollado acciones de comunicación durante la pandemia del Covid-19 y si estas empresas se han involucrado realmente en la sensibilización pública de la pandemia. Nos centramos específicamente en las empresas sostenibles dado que la Comunicación en Salud se considera una tarea importante de responsabilidad social corporativa.

Para responder a estas preguntas, hemos utilizado datos de actividad en medios sociales (Twitter e Instagram) de estas marcas en España e Italia, extrayendo los posts y hashtags asociados que cada una ha publicado a lo largo de la pandemia para procesarlos usando técnicas de análisis y visualización de redes sociales.

El análisis detallado tanto de los niveles de actividad como del contenido de los mensajes permite obtener conclusiones interesantes sobre los modelos de comunicación de las empresas y la influencia de factores como el tiempo, el país y el medio social concreto utilizado.

Analizamos la comunicación realizada por las compañías más sostenibles en medios sociales durante la pandemia, adoptando un enfoque muy innovador. La particularidad de este estudio radica en el análisis paralelo de dos países diferentes que fueron sacudidos simultáneamente por la pandemia en circunstancias muy similares. Este estudio también conlleva un uso novedoso de herramientas de representación gráfica en términos del comportamiento de las empresas para Comunicación en Salud en medios sociales.

本研究的目的是确定在意大利和西班牙被认为是最可持续发展的品牌在Covid-19大流行期间是如何开展传播行动的, 以及这些公司是否真正参与了提高公众对该大流行病的认识。我们特别关注可持续发展的公司, 因为健康传播被认为是企业社会责任的一项重要任务。

为了回答这些问题, 我们使用了这些品牌在西班牙和意大利的社交媒体活动数据（Twitter和Instagram）, 提取了每个品牌在整个大流行期间发布的帖子和相关标签, 并使用社交网络分析和可视化技术进行处理。

通过对活动水平和信息内容的详细分析, 可以得出关于这些公司的传播模式以及诸如时间、国家和所使用的特定社交媒体等因素的影响的有趣结论。

我们分析了最可持续的公司在大流行期间在社交媒体上进行的传播, 采取了一种非常创新的方法。这项研究的特殊性在于对两个不同国家的平行分析, 这两个国家在非常相似的情况下同时受到大流行病的冲击。这项研究还包括在社交媒体上对公司健康传播行为的图形表示工具的新颖使用。

This paper aims to apply the Product Life Cycle (PLC) and Product Evolutionary Cycle (PEC) frameworks to the nicotine and tobacco market to predict the impact of television commercials for electronic cigarettes (e-cigarettes) on youth.

Surveys were administered over a three-year period to 417 alternative high school students from Southern California who had never used e-cigarettes, cigarettes or cigars at the baseline. Covariate-adjusted logistic regression causal mediation models were used to test competing hypotheses from the PLC and PEC frameworks.

Results support a refined version of the PEC framework where e-cigarette commercials increase the odds of e-cigarette use, which leads to subsequent use of competing products including cigarettes and cigars.

This investigation demonstrates the utility of frameworks that conceptualize youth-oriented marketing as a two-part process in which potential customers are first convinced to adopt a behavior and then enticed to use a specific product to enact the behavior.

Rising rates of nicotine and tobacco product use among youth may be partially attributable to e-cigarette commercials.

Regulations in the USA that permit television commercials for e-cigarettes but restrict the promotion of cigarettes and cigars have created an opportunity to study product adoption among youth consumers when one product has a strategic marketing advantage.

There are increasing demands on professional accountants in practice to generate water accounts for clients using knowledge from other disciplines within and outside their firms. Whilst many professional service firms have a broad range of in-house and consulting expertise, professional groups within and between these organisations may not be generating and sharing the knowledge required for successful water accounting. The purpose of this paper is to explore how additional disciplinary skills for water volumetric measurement, understanding of licensing and allocations can effectively and efficiently be shared between the disciplines required to be involved.

Two cross-sectional semi-structured surveys developed using a social network lens were disseminated to Australian accountants operating in professional services firms, and the results were descriptively analysed.

The authors find that, whilst accounting and engineering are acknowledged as core disciplines for water accounting, there is a need for more standardised measures and frameworks across diverse scales to fit in with current reporting practices and meet stakeholder needs. These need to be nested in a water accounting regulatory model that includes the accountancy professional bodies as a platform for knowledge generation and sharing.

The paper provides evidence of perceived barriers to and pathways for interdisciplinary knowledge networks for a new type of accounting. It demonstrates how regulatory frameworks can potentially assist rather than impede accountants in their contribution to solving of complex corporate sustainability problems.