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Abstract
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Joseph Press, Paola Bellis, Tommaso Buganza, Silvia Magnanini, Abraham B. (Rami) Shani, Daniel Trabucchi, Roberto Verganti and Federico P. Zasa
Steve Gillard, Rhiannon Foster, Sarah Gibson, Lucy Goldsmith, Jacqueline Marks and Sarah White
Peer support is increasingly being introduced into mainstream mental health services internationally. The distinctiveness of peer support, compared to other mental health support…
Abstract
Purpose
Peer support is increasingly being introduced into mainstream mental health services internationally. The distinctiveness of peer support, compared to other mental health support, has been linked to values underpinning peer support. Evidence suggests that there are challenges to maintaining those values in the context of highly standardised organisational environments. The purpose of this paper is to describe a “principles-based” approach to developing and evaluating a new peer worker role in mental health services.
Design/methodology/approach
A set of peer support values was generated through systematic review of research about one-to-one peer support, and a second set produced by a UK National Expert Panel of people sharing, leading or researching peer support from a lived experience perspective. Value sets were integrated by the research team – including researchers working from a lived experience perspective – to produce a principles framework for developing and evaluating new peer worker roles.
Findings
Five principles referred in detail to: relationships based on shared lived experience; reciprocity and mutuality; validating experiential knowledge; leadership, choice and control; discovering strengths and making connections. Supporting the diversity of lived experience that people bring to peer support applied across principles.
Research limitations/implications
The principles framework underpinned development of a handbook for a new peer worker role, and informed a fidelity index designed to measure the extent to which peer support values are maintained in practice. Given the diversity of peer support, the authors caution against prescriptive frameworks that might “codify” peer support and note that lived experience should be central to shaping and leading evaluation of peer support.
Originality/value
This paper adds to the literature on peer support in mental health by describing a systematic approach to understanding how principles and values underpin peer worker roles in the context of mental health services. This paper informs an innovative, principles-based approach to developing a handbook and fidelity index for a randomised controlled trial. Lived experiences of mental distress brought to the research by members of the research team and the expert advisors shaped the way this research was undertaken.
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Bill B. Francis, Raffi E. García and Jyothsna G. Harithsa
This paper aims to examine how bank stress tests affect bank tax planning.
Abstract
Purpose
This paper aims to examine how bank stress tests affect bank tax planning.
Design/methodology/approach
The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.
Findings
This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.
Originality/value
Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.
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The purpose of this study comprises the following three: (1) to ascertain the purpose of university module evaluation questionnaires (MEQs) and its reliability; (2) to evaluate…
Abstract
Purpose
The purpose of this study comprises the following three: (1) to ascertain the purpose of university module evaluation questionnaires (MEQs) and its reliability; (2) to evaluate University X's MEQ; and (3) to offer how Universities may be able to support their teaching staff with scholarship activities using the MEQ project.
Design/methodology/approach
University MEQ purposes and its reliability were investigated using literature reviews. The University X's MEQ seven statements were evaluated by three university academic staff. The study was conducted at a British university in South East of England. The duration of this interdisciplinary project was for two months which was a university interdisciplinary project between 14/07/20 and 13/10/20.
Findings
The purpose for MEQs includes (1) students’ satisfaction; (2) accountability for university authority and (3) teaching feedback and academic promotions for teaching staff. The evaluation of University X's MEQ indicated that MEQ questions were unclear which do not serve reliable student evaluation results. This topic may be of interest to University MEQ designers, lecturers, University Student Experience team, University Executive Board, University administrators and University HR senior management teams.
Originality/value
The following three points are considered original to this study: (1) MEQ purposes are summarised by students, university authority and teaching staff; (2) the evaluation of a British University MEQ; (3) provides suggestions on how lecturers' scholarship activities can be supported by the university-wide initiative and umbrella network. These are practical knowledge for the faculty and administrators of higher education institutions which may be of use.