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Describes award‐winning training at UK baker and patisserie Paul UK.

Explains the reasons for the training, the form it takes and the results it has achieved.

Describes how, along with the training, the company has developed a clear set of career paths, offering everyone the chance to progress at their own pace. Explains that the training has helped to reduce employee turnover significantly, boost morale and ensure that more managers are now developed from within the business.

Reveals that 90 percent of Paul UK employees now feel that they are well trained.

Details the ways in which creative, innovative and flexible training is supporting the company's plans for growth.

Highlights the significant achievements of the Paul UK human‐resource team in its four‐year existence.

Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. The purpose of this paper is to provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004.

This paper reviews the relevant academic and professional literature during the period as well as reporting on a survey of academics and others who contributed to debates about the characteristics of accounting.

In Australia the notion of “quality” can be captured by relevance, reliability, comparability and understandability although the names and descriptions of these elements have been debated over a 40‐year period. The paper contends that the exact meanings of those elements in relation to financial reporting remain unresolved, in spite of their adoption by the AASB Framework (2004) as the qualitative characteristics of accounting information.

Future research into the qualitative characteristics in Australia, which include questions such as the extent to which certain reporting practices or standards meet the requirements of one or more of the qualitative characteristics could be based on the historical development of these characteristics, as described in this paper. This paper also identifies critical areas that require further dialogue between researchers, standard setters and users of general purpose financial statements.

This paper describes links between a comprehensive list of attributes of accounting information that have been considered important over the past 40 years, and the four qualitative characteristics adopted by the AASB Framework. It also provides a history of contemporary accounting dilemmas, and reveals a lack of resolution to issues associated with each of the qualitative characteristics.

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

The first case of COVID-19 in the Malawi prison system was reported in July 2020. Human rights organisations raised concerns about the possibility of significant COVID-19 outbreaks and deaths in the prison system, because of the poor infrastructure, lack of healthcare and adequate COVID-19 mitigation measures, existing co-morbidities (tuberculosis, HIV and hepatitis C), malnutrition and poor health of many prisoners.

The authors conducted a legal-realist assessment of the Malawian prison system response to COVID-19 during state disaster measures, with a specific focus on the right to health and standards of healthcare as mandated in international, African and domestic law.

The Malawi prison system was relatively successful in preventing serious COVID-19 outbreaks in its prisons, despite the lack of resources and the ad hoc reactive approach adopted. Whilst the Malawi national COVID plan was aligned to international and regional protocols, the combination of infrastructural deficits (clinical staff and medical provisions) and poor conditions of detention (congestion, lack of ventilation, hygiene and sanitation) were conducive to poor health and the spread of communicable disease. The state of disaster declared by the Malawi Government and visitation restrictions at prisons worsened prison conditions for those working and living there.

In sub-Saharan Africa, there is limited capacity of prisons to adequately respond to COVID-19. This is the first legal-realist assessment of the Malawian prison system approach to tackling COVID-19, and it contributes to a growing evidence of human rights-based investigations into COVID-19 responses in African prisons (Ethiopia, South Africa and Zimbabwe).