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Corporate social responsibility (CSR) is significant in the financial market. Despite plenty of existing research on CSR, few studies have quantified the fine-grained aspects of CSR and examined how diverse CSR aspects are associated with firms' trade credit. Based on the released CSR reports, this paper strives to measure the CSR fulfillment of firms and examine the relationships between CSR and trade credit in terms of textual features presented in these reports.

This research proposes a natural language processing-based framework to extract the overall readability and the sentiment of fine-grained aspects from CSR reports, which can signal the performance of firms' CSR in diverse aspects. Furthermore, this paper explores how the textual features are associated with trade credit through partial dependence plots (PDPs), and PDPs can generate both linear and nonlinear relationships.

The study’s results reveal that the overall readability of the reports is positively associated with trade credit, while the performance of the fine-grained CSR aspects mentioned in the CSR reports matters differently. The performance of the environment has a positive impact on trade credit; the performance of creditors, suppliers and information disclosure, shows a U-shaped influence on trade credit; while the performance of the government and customers is negatively associated with trade credit.

This study expands the scope of research on CSR and trade credit by investigating fine-grained aspects covered in CSR reports. It also offers some managerial implications in the allocation of CSR resources and the presentation of CSR reports.

Healthcare organisations are often described as less innovative than other organisations, since organisational culture works against innovations. In this paper, the authors ask whether it has to be that way or whether is possible to nurture an innovative culture in a healthcare organisation. The aim of this paper is to describe and analyse nurturing an innovative culture within a healthcare organisation and how culture can support innovations in such a healthcare organisation.

Based on a qualitative case study of a healthcare unit that changed, within a few years, from having no innovations to repeatedly generating innovations, the authors describe important aspects of how innovative culture can be nurtured in healthcare. Data were analysed using inductive and deductive analysis steps.

The study shows that it is possible to nurture an innovative culture in a healthcare organisation. Relationships and competences beyond healthcare, empowering structures and signalling the importance of innovation work with resources all proved to be important. All are aspects that a manager can influence. In this case, the manager's role in nurturing innovative culture was very important.

This study highlights that an innovative culture can be nurtured in healthcare organisations and that managers can play a key role in such a process.

The paper describes and analyses an innovative culture in a healthcare unit and identifies important conditions and strategies for nurturing innovative culture in healthcare organisations.

As publishers and academia swiftly head towards e-textbooks, it is important to understand how students feel about using e-textbooks as a primary learning tool. This paper discusses results of a small-scale study looking into how a group of language learners view and use e-textbooks as learning tools in ESL classrooms. The paper concludes by offering teaching implications that could ease integrating e-textbooks in language classrooms in a more effective and efficient manner.

This article explores, identifies and conceptualises everyday audiobook reading practices amongst young adults.

Semi-structured interviews were conducted with ten Swedish audiobook users aged 18–19. The material was analysed using qualitative content analysis and focused on their audiobook use during an average weekday, as this was the time that they listened the most. The theoretical framework consists of theories on practice, time and everyday routine.

Five timespaces emerged when audiobook practices were most prevalent: morning routines, commuting routines, school routines, after school routines and bedtime routines. Within these timespaces, several practices could be identified and conceptualised. Three mobile practices were commute listening, exercise listening and chore listening while more stationary practices were homework listening, schoolwork listening and leisure listening. An unexpected finding was how audiobooks routinely were used to aid respondents’ wellbeing. This wellbeing listening was used to alleviate stress, loneliness and help listeners relax or fall asleep. Furthermore, respondents switch between Music, Audiobooks and Podcasts, which is conceptualised as MAP-switching.

There is a scarcity of research on audiobook use, and this paper contributes with new knowledge on audiobook reading practices, how audiobooks fit into everyday routine and provides concepts to aid further research on audiobook practices.

Emotional and interpretive responses to three short stories were noted in two study populations of similar age: Qatari students in a post-highschool foundation program preparing to attend branch campuses of western universities located in Qatar, and American students, many of Mexican-American heritage, from a small college in a rural setting in South Texas. It has long been thought that reading literature from a foreign culture confers educational value on the reader; in this investigation the nature of that ‘value’ was placed under study. Written responses to quiz questions or assignments were used as data; responses critical of or affirming of character, setting, plot, and literary tropes were particularly noted. Our data show that readings from an author whose culture was similar to the reader’s created interest and urged both intellectual and affective types of understanding, such as remembering, grieving, healing, forgiving, and feeling pride. Readings from ‘classic’ literature presented in historical context strongly enabled critical discussion among students in a multicultural setting, since the author’s absence from the scene ‘allows’ free conversation about his or her work without fear of insulting the author’s culture. Readings by contemporary writers from outside the reader’s culture, or ‘multicultural literature’, may cause some readers to shy away from the challenge of understanding another culture or to voice stereotypes instead of seeking ideas. Readings from outsider cultures, however, and the affective distancing of ‘othering’, enable the well-prepared educator and student to discuss how culture patterns our lives.

The purpose of the research was to find out if there are any differences in the readability score between abstracts published in scientific journals from library and information science with and without an impact factor. Therefore, the author made a comparison between the readability of abstracts from one journal with (Journal of Documentation) and one journal without (Knjižnica or Library) an impact factor.

As a measure of readability, the Flesch Reading Ease Readability Formula was used. Then, with the help of statistical experts, a comparison of the readability scores between the abstracts of two selected journals was performed.

The results showed that some statistically important differences exist between the abstracts published in the Journal of Documentation and Knjižnica. The statistically important differences were found in the number of words and sentences in abstracts and in the readability of abstracts included in the research. Therefore, it can be said that there exists a statistically important difference between abstracts with and without an impact factor.

The primary purpose was to find out whether there is a statistically important difference in the readability score of abstracts with and without an impact factor in the field of library and information science. Some similar research studies have been conducted in other scientific fields.

This article theoretically analyzes how response to intervention (RTI) can be used as a tool in lesson study (LS) to enhance student learning and how RTI can be made more user-friendly by teachers in LS. The focus is on how RTI can be adapted to teachers' daily work by including it in the LS model and how LS can benefit by introducing a scientific approach in analyzing student learning outcomes through RTI. The article also highlights how this approach can contribute to learning for children with special educational needs (SEN).

This theoretical paper describes and compares the characteristics of the LS model with the RTI framework. The comparison highlights the design of models related to teachers’ development and learning outcomes. The benefits and challenges with the models are described. A previous research study related to the models is also briefly reviewed.

There are benefits and challenges with both the RTI and LS models but parts of the models appear to complement one another to some extent. Teachers' professional development and a better control of learning outcomes could be gained by combining the models. This could also lead to educational improvement.

There has been almost no research about a combined LS and RTI model.

As occupational therapists embrace evidence-informed and occupation-centred practice, the use of standardised visual perceptual tests remains a strong feature of typical paediatric practice. Yet, the research evidence for the use of such tools is inconclusive at best. This study compared the results of the Test of Visual Perceptual Skills (TVPS) with a checklist of reported functional difficulties in 30 children attending occupational therapy. The purpose of this paper was to determine the usefulness of visual perceptual testing in relation to occupation-centred practice.

A descriptive correlational study design was used. Participants were 30 primary school-age children who were on a paediatric occupational therapy caseload. An additional 30 typically developing children participated in the development of the checklist.

Correlations were found between reported functional visual skill difficulties and two subtests of the TVPS (visual memory and visual discrimination). No correlation was found between the reported functional difficulties and any of the other five subtests of the TVPS or the total score.

Results highlight the weak relationship that existed in this study between standardised measures of visual perception, as measured by the TVPS, and functional difficulties. Therapists are cautioned to explore both the evidence base for continued use of standardised visual perceptual measures to inform occupation-centred practice and the need to embrace a more comprehensive person-centred approach to visual perceptual assessment.

Malnutrition is one of the serious public health problems especially for children and pregnant women in developing countries such as Bangladesh. This study aims to identify the risk factors associated with child nutrition for both male and female children in Bangladesh.

This study was conducted among 23,099 mothers or caretakers of children under five years of age from a nationally representative survey named Bangladesh Multiple Indicator Cluster Survey, 2019. This study used chi-square test statistic for bivariate analysis and multinomial logistic regression was used to evaluate the adjusted effects of those covariates on child nutritional status.

The prevalence of severely malnourished, nourishment was higher for males than females (5.3% vs 5.1%, 77.4% vs 76.8%) while moderately malnourished were higher for females (18.1% vs 17.4%). The findings from the multinomial model insinuated that the mother’s education level, wealth index, region, early child development, mother’s functional difficulties, child disability, reading children's books and diarrhea had a highly significant effect on moderate and severe malnutrition for male children. For the female children model, factors such as mother’s education level, wealth index, fever, child disability, rural, diarrhea, early child development and reading less than three books were significant for moderate and severe malnutrition.

There is a solution to any kind of problem and malnutrition is not an exceptional health problem. So, to overcome this problem, policymakers should take effective measures to improve maternal education level, wealth status, child health.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.