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The National Health Service Plan (DoH, 2000) requires that patients receive copies of correspondence between health professionals about them, as of right. Patients with learning disabilities are not exempt from this rule. Copying letters to patients with learning disabilities is undoubtedly going to be challenging and complex for professionals working with them and, because of the heterogeneous nature of this group, specific guidelines need to be in place to support professionals in this task. The aim of the study was to ascertain the views of various professionals working in learning disability teams, on the copying of clinical letters to patients and their carers. The majority of respondents commented that, if letters are copied to patients with learning disabilities, then the persons may find it difficult to understand them, and a separate ‘simpler’ letter may need to be sent. Despite expressing concerns about this policy, the majority stated that they will be sending copies of letters regularly in their clinical practice in the future.

The purpose of this paper is to understand what Christmas gifts mean to children by examining the features and styles of the letters that children write to Santa Claus.

Contents and style of 314 authentic letters sent by UK children to Santa Claus were analyzed using an underlying interpretive consumer research approach.

Letters to Santa contain expressions of needs, wants, desires, hopes and dreams related to Christmas. The majority of letters were identified as expressions of wants and desires, while only a few letters contained features of needs or dreaming. This implies that for children Christmas seems to be a rather unspiritual festival concerning having things rather than dreams coming true.

The generalization of findings is limited to Western welfare societies. Letters are not originally written for research purposes, and therefore lack background information about the writers and their writing situations.

Analysis of letters to Santa offers an opportunity to identify the spirit of postmodern consumption with its contradictory aspects, and understand children as consumers. It is essential to recognize and understand the nature of the desires of today's children as they are an influential set of consumers.

The paper offers insights about the contemporary Christmas gift giving from the point of view of children. Contrary to previous studies, the central focus of the analysis is on gift request styles and letters as meaningful entities, not just on product categories or brands as such.

To discuss possible disadvantages and other implications for private investment fund managers of issuing side letters to certain investors.

Discusses the relatively common practice of issuing side letters; issues surrounding side letters that relate to private equity funds and hedge funds; recent SEC pronouncements regarding side letters; industry practices, including disclosure issues and corporate‐related issues; and ERISA consequences.

Side letters (i.e. agreements that afford investors of a private investment fund with rights and/or benefits that are different, and often superior, to those granted to such investors under the governing documents of the fund) have been utilized for years by sponsors of private investment funds. In fact, in many cases, it has been impossible for sponsors of private investment funds to close on subscriptions from large and/or strategic investors unless they agree to provide such investors with side letters. In light of the recent focus of the US Securities and Exchange Commission (the “SEC”) on the use of side letters by hedge fund managers, fund managers should consider what affect certain side letter provisions may have on the fund and its investors, in particular, the consequences such side letters will have under the Employee Retirement Income Security Act of 1974 (“ERISA”).

Useful reference for fund managers that describes the potential issues related to side letters.

The purpose of this paper is to examine the content and style of clinic letters written by psychiatrists and to compare these with national guidelines and standards. To then consider the impact that writing directly to patients and carers has on their feeling of inclusion and understanding via a questionnaire.

Two audits were completed, the first was carried out in 2012 and the second during 2014 with both being over a three-month period. The first 50 clinic letters sent out during these periods were examined using an audit tool that was developed using national standards from the Department of Health and the Royal College of Psychiatrists. A questionnaire was then devised in 2016 and sent to patients and carers regarding their views on the simplified clinic letters that were written directly to them.

In the original audit none of the letters were simplified and written to the patient whereas in the re-audit 66 per cent were simplified. The questionnaire sent out to patients and carers revealed that 50 per cent of patients felt that the simplified letter helped them to feel more included and gave them a better understanding of their care.

This paper highlights the potentially positive impact of writing simplified clinic letters directly to patients with intellectual disability and their carers. It also includes a clinic letter format designed so that medical information is not lost in the written communication and so that the service’s workload is not impacted on by having to write two separate letters to the patient and to their GP.

Writing is an act of expressive communication achieved through the medium of print. It is but one of three modes of linguistic communication. The other expressive mode is speaking, while listening and reading comprise the two receptive modes. The purpose of this chapter is to present the impact of a study in which students read and discussed expository poetry. Then they exchanged ideas relating to scientific concepts in the poems with students in a different group via pen pal letters. We analyzed these pen pal letters over four weeks to determine the influence of writing opportunities in an atmosphere rich in all four aspects of linguistic communication, involving authentic communication between students and within a community of learners.

Six of Brod Bagert’s unpublished poems concerned with science concepts were read by students in Collaborative Discover Groups (CDG) in two third-grade classes. After the groups discussed the poems, a mini-lesson on one of the Six Traits of Writing followed, and the students responded individually to a teacher-generated prompt related to the specific poem. The responses were in the form of pen pal letters to students in another class who had just read the same poem, received the same teacher-directed mini-lesson, and had had a similar discussion in their respective CDG. The data gleaned from these letters provide information demonstrating the effect of emphasizing all linguistic facets synergistically in a social, communicative setting. Both the processes and the findings will be discussed.

Analysis of the pen pal letters third-grade students wrote over four weeks showed the following patterns. (1) There was an increase in the discursive nature of the writing. (2) The incidence of rhetorical questioning, using A + B = C reasoning, and evaluative thinking was present in the fifth set of letters, and not in the first. Additionally, the number of sentences per letter increased from the first to the fifth, and the number of words per letter increased from approximately 50 words per letter to 75 words per letter. It appears that the linguistically synergistic communicative processes employed in this study are reflected in the increased sophistication and communicative nature of these writings.

The data revealed the importance of including the sociocultural tenants in the classroom, emphasizing that reading, writing, speaking, and listening are all a part of the same phenomenon. Together they strengthen and support each other.

The United States Securities and Exchange Commission (SEC) issued an interpretative release ostensibly mandating the disclosure of the impact that climate change may have on the registrant. One means of enforcement for this release is through the use of comment letters. Prior empirical studies have supported the argument that the SEC oversight through issuing comment letters is effective in enhancing the quality of firms’ disclosures (Asthana & Boone, 2009; Johnston & Petacchi, 2017). With a total of 27 comment letter cases (34 comments based on the topics) regarding climate change disclosure, we do not find clear evidence strongly supporting that the SEC implements its oversight process through systematic procedures and that SEC comment letters enhance the quality of firms’ climate change disclosure. Although some firms responded to the comments proactively, qualitative analysis reveals that the firm’s revisions were not sufficient to provide useful information for market participants in general. The overall finding suggests that the current oversight mechanism for climate change disclosure needs to be significantly improved to enhance the quality of firms’ climate change disclosure.

This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.

This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.

This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.

This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

The main objective of the present study is to explore whether there are variations in the employment of evaluative language resources by male and female writers. More specifically, the study focuses on variations, if any, that can be attributed to difference in gender.

The study compared and contrasted forty recommendation letters written by male academics to the same number of letters written by female recommenders. The study uses both quantitative and qualitative approaches.

The investigation of three attitudinal resources in letters of recommendations showed that the most employed resource was the judgment sub-system. The appreciation domain was in the second position, and the least frequent was the affect. The results also revealed no statistically significant variations in attitude sub-systems: Affect and appreciation as the writers in both groups (males and females) employed almost the same options in each. In respect with judgment, however, the analysis explored significant differences between the two sets as male academics used more judgment resources than females.

The main contributions of this study may be as follows: first, it is one of very few studies drawing on the attitude-category of appraisal system, as an analytical tool to examine gender differences in recommendation letters very particularly on the ones written by non-native speakers of English. Second, the gender factor is central in the genre of the recommendation letters and hence researchers should be cognizant of its role as certain variations might be impacted by it. Third, the lists of tokens can be offered as heuristics for academics to have most common words or phrases to use in their letters. Finally, the findings can hopefully bear some important pedagogical implications, very specifically for novice and non-native academic writers of recommendations letters.

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.

By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.

The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.

The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.

The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.

The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.