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Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018.

The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions.

Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality.

Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports.

Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information.

This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

It would not be an exaggeration to say that healthcare is the most crucial one in today's perspective. The healthcare sector, in general, is engaged in working on various dimensions simultaneously like the safety, care, quality and cost of services, etc. Still, the desired outcomes from this sector are far away, and it becomes pertinent to address all such issues associated with healthcare on a priority basis for sustaining the outcomes in a long-term perspective. The present study aims to explore the healthcare sector and list out the directly associated enablers contributing to increasing the viability of the healthcare sector. Besides, the interrelationship among the enlisted enablers needs to be studied, which further helps in setting-out the priority to deal with individual enablers based on their impedance in the contribution towards viability increment.

The authors have done an extensive review to list out the enablers of the healthcare sector to perform efficiently and effectively. Further, the attempt has been made on the enablers to rank them by using the modified Total Interpretative Structure Modelling (m-TISM) approach. The validation of the study reveals the importance of enablers based on their position in the hierarchical structure. Further, the MICMAC analysis on the identified enabler is performed to categorize the identified enablers in the different clusters based on their driving power and dependence.

The research tries to envisage the importance of the healthcare sector and its contribution towards national development. The outcomes of the m-TISM model in the present study reveal the noteworthy contribution of the organizational structure in managing the healthcare facilities and represented it as the perspective of future growth. The well-designed organizational structure in the healthcare industry helps in establishing better employee–employer cooperation, workforce coordination and inter-department cooperation.

Every research work has limitations. Likewise, the present research work also has limitations, i.e. input taken for developing the models are from very few experts that may not reflect the opinion of the whole sector.

The healthcare sector is the growing sector in the present-day scenario, and it is essential to keep the quality of treatment in check along with the quantity. The present study has laid down the practical foundations for improvement in the healthcare sector viability. Besides, the study emphasized on accountability of the healthcare sector officials to go with the enablers having the strong driving power for effective utilization of all the resources. This would further help them in customer (patients) satisfaction.

Despite an increase in demand for good quality healthcare facilities worldwide, the growth of this sector is bounded by the economic, demographic, cultural and environmental concerns, etc. The present study proposed a unique framework that provides a better understanding of the enablers. It would further help in playing a key role in increasing the viability of the healthcare sector. The hierarchy developed with the help of m-TISM and MICMAC analysis will help the viewers to recognize the important enablers based on their contribution to the viability improvement of the healthcare sector.

The focus of this paper is to consider the findings of a survey, which aims to identify the types of training that acute mental health staff could access, in relation to workforce development and substance misuse issues in acute mental health care.

An electronic survey was developed and distributed using work email lists to all clinicians who worked in acute mental health services across a region in England. Not all NHS organisations agreed to participate.

A total of 89 clinicians responded to the survey, some failed to indicate their consent, therefore the results of the 77 that did are presented. The main finding was that most acute care staff had only accessed mandatory training such as risk assessment. Many staff had not been trained in the use of psychosocial approaches. Drug and alcohol specific activities were performed on the whole only “sometimes”.

It was not possible to determine the total number of potentially eligible staff who were sent the survey, therefore, response rates cannot be calculated. It is possible that the findings may not be generalisable to other services. There may be bias in those who choose to respond to an electronic email, in terms of those who had access to a computer or who were more IT literate. In addition, the survey did not specifically set out to examine substance misuse issues as its main focus.

Acute care staff work with service users with increasingly complex needs. Creative and cost effective ways of facilitating access to training and support must be found as a priority to ensure that staff have the competencies to identify and manage substance users effectively in acute mental health settings.

The findings reinforce previous studies highlighting the deficit in access to psychosocial interventions training for acute care staff.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

The question of health and safety at work is a central issue for trade unions. In Britain it is an area of concern where there were important legislative initiatives in the 1970s and 1980s, although surprisingly this has received relatively little attention in the debates about trade unionism. This neglect results in an aspect of union activity about which little is known. Explores through a detailed longitudinal study of a middle‐range engineering firm, from the late 1970s into the 1990s, the ways in which trade unions organize and act on health and safety questions. Argues that it is almost “routine” that workers face dangers and hazards at work, a central feature of the work and employment experience of most workers. However, this is often difficult to deal with as individual issues, or as matters which are subject to collective consideration. On the one hand, workers often appear to accept the dangers and hazards they face. On the other hand, managements are preoccupied with questions relating to production and finance, rather than the day‐to‐day problems faced by workers. This tension suggests that the future wellbeing of workers in unionized workplaces lies not so much with legislative provisions and rights at work, but in education and the organizing ability of workplace unions, raising and addressing what often seem like individualistic problems in collective ways.

As cyber-attacks continue to grow, organisations adopting the internet-of-things (IoT) have continued to react to security concerns that threaten their businesses within the current highly competitive environment. Many recorded industrial cyber-attacks have successfully beaten technical security solutions by exploiting human-factor vulnerabilities related to security knowledge and skills and manipulating human elements into inadvertently conveying access to critical industrial assets. Knowledge and skill capabilities contribute to human analytical proficiencies for enhanced cybersecurity readiness. Thus, a human-factored security endeavour is required to investigate the capabilities of the human constituents (workforce) to appropriately recognise and respond to cyber intrusion events within the industrial control system (ICS) environment.

A quantitative approach (statistical analysis) is adopted to provide an approach to quantify the potential cybersecurity capability aptitudes of industrial human actors, identify the least security-capable workforce in the operational domain with the greatest susceptibility likelihood to cyber-attacks (i.e. weakest link) and guide the enhancement of security assurance. To support these objectives, a Human-factored Cyber Security Capability Evaluation approach is presented using conceptual analysis techniques.

Using a test scenario, the approach demonstrates the capacity to proffer an efficient evaluation of workforce security knowledge and skills capabilities and the identification of weakest link in the workforce.

The approach can enable organisations to gain better workforce security perspectives like security-consciousness, alertness and response aptitudes, thus guiding organisations into adopting strategic means of appropriating security remediation outlines, scopes and resources without undue wastes or redundancies.

This paper demonstrates originality by providing a framework and computational approach for characterising and quantify human-factor security capabilities based on security knowledge and security skills. It also supports the identification of potential security weakest links amongst an evaluated industrial workforce (human agents), some key security susceptibility areas and relevant control interventions. The model and validation results demonstrate the application of action research. This paper demonstrates originality by illustrating how action research can be applied within socio-technical dimensions to solve recurrent and dynamic problems related to industrial environment cyber security improvement. It provides value by demonstrating how theoretical security knowledge (awareness) and practical security skills can help resolve cyber security response and control uncertainties within industrial organisations.

The purpose of this research is to examine the relationship between employer and employees in a public power sector undertaking through the validation of CODE (compensation, organizational justice, dispute resolution and employee empowerment) and PLE (workforce productivity, employee loyalty and employee engagement) model.

A hypothesized research model was developed and validated by using structural equation modeling (AMOS 20). In total, 303 responses were accumulated by administering a structured questionnaire among the employees of a state-owned power sector.

The results revealed that a harmonious climate of employee relations is prevailing in the public power utility. Additionally, the findings suggest that the CODE and PLE model of employee relations are found to be positive and significant by investigating the impact of compensation, organizational justice, dispute resolution and employee empowerment as the predictors; and workforce productivity, employee loyalty and employee engagement as the critical outcomes of employee relations.

The study recommends some plausible insights for practitioners, decision-makers and policy formulators to develop strategies and policies for nurturing congenial employee relations and also to cultivate a facilitative work environment for generating contented and competent manpower.

Validation of CODE and PLE model of employee relations in the new perspective of power sector undertaking is an epoch-making and novel contribution that offers significant empirical evidence to the extant literature. Moreover, the exploration of employer–employee relations in this context is a unique and innovative effort toward existing research.

This paper discusses the workforce reduction strategies of management (such as natural wastage, redeployment, redundancy etc), identifying some of the factors that influence management’s choice between them. It then proceeds to use a WIRS based data set to examine the relationship between these adjustment options and variables reflecting the size, status and industrial/employee relations characteristics of organisations. It was found that the variables associated with “voluntary” adjustment were different from those associated with “compulsory redundancy”. In particular, variables reflecting “good” industrial/employee relations “styles” were associated with the use of adjustment options which sought to reduce manning levels without resort to to compulsion.

Uses a longitudinal case study approach to analyse changes in industrial relations in a chemical company over the last decade. The authors argue that the concept of “waves” can be used to help understand developments during this period. The first wave related to the crisis of the early 1980s and a “turnaround project”, while the second was part of a longer term and in a sense less urgent cultural change initiative. There was thus a shift in management thinking, from emphasizing compliance with short‐term imperatives, to an attempt to develop a more fully co‐operative relationship, where commitment was seen as central to the new way of working. However, underpinning this shift to a more co‐operative relationship was a considerable shift in the balance of workplace power, a fact which explains the new relationship more effectively than increased employee understanding or the growth of consensus at the workplace. At the same time, there remained ambiguity amongst the key actors in the process. Whilst senior management strongly supported the new programme of change, middle managers and supervisors were much less enthusiastic. Unions also were ambivalent in their attitudes, given the dimunition of their role. Amongst other things, the case illustrates the difficulty encountered when management attempt to change organizational culture to achieve high trust industrial relations.

This chapter presents an institutional analysis of two organizations established by union members to give labor a voice in regional economic development in western New York (WNY), one that emerged in the 1970s another created in the 1990s. Employing the institutionalist comparative case method, the analysis highlights the organizations' similarities and differences. Then, drawing attention to key “limiting” factors, a theory is outlined, offering three scenarios for future labor involvement in WNY economic development. Central to those scenarios is the finding that labor needs not only a voice but also a suitable message.