This contribution brings up‐to‐date an earlier article describing a computer‐based catalogue of early‐printed books in Canterbury Cathedral Library. New facilities described…
Abstract
This contribution brings up‐to‐date an earlier article describing a computer‐based catalogue of early‐printed books in Canterbury Cathedral Library. New facilities described include an integrated authority file for proper names, an online catalogue available via the University campus network, and programs for producing type‐set output directly from the computer database. The use made of this software for other similar projects involving early‐printed books is described.
An attempt is made to bring together the various initiatives imposed on local government and individual establishments. The need for greater accountability, coupled with greater…
Abstract
An attempt is made to bring together the various initiatives imposed on local government and individual establishments. The need for greater accountability, coupled with greater emphasis on financial control throughout the system, may stifle flexibility, responsiveness and imagination if not handled carefully in the current climate. New initiatives require strategic management and a good leadership to succeed.
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Sexual harassment law addresses hostile environments by evaluating whether the workplace environment would be considered hostile by a “reasonable woman”. But who is a reasonable…
Abstract
Sexual harassment law addresses hostile environments by evaluating whether the workplace environment would be considered hostile by a “reasonable woman”. But who is a reasonable woman? Defendant‐employers may present one group of women employees as representative “reasonable” women and assert that any of these women’s co‐workers who have had different experiences with regard to sexual harassment are not “reasonable”. However, when male employees categorize various groups of female coworkers differently and, subsequently, treat them differently, the experiences of women from one of these groups would not be indicative of the experiences of women from an other group. This “selective sexual harassment” was present in the workplace I studied: while both groups of women were “reasonable”, they had very different experiences, only one of which might be confirmed by a court as the perspective of “reasonable” women. This article advocates for a version of the “reason ble victim” standard to facilitate a closer analysis of hostile environment sexual harassment suits.
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Beth Macleod and David Ginsburg
Although none of the new music reference books of the past year totally replaces the old stand‐bys, some significant works did appear, especially in the areas of contemporary…
Abstract
Although none of the new music reference books of the past year totally replaces the old stand‐bys, some significant works did appear, especially in the areas of contemporary music, opera, and classical music discography.
Ann-Marie Bright, Agnes Higgins and Annmarie Grealish
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This…
Abstract
Purpose
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This paper aims to synthesise the findings of qualitative literature to gain a deeper understanding of the experiences of women in the context of prison-based mental health care.
Design/methodology/approach
A systematic search of five academic databases, Cumulative Index to Nursing and Allied Health Literature, Applied Social Sciences Index and Abstracts, Psychological Information Database (PsycINFO), Excerpta Medica DataBASE (EMBASE) and Medline, was completed in December 2020. This study’s search strategy identified 4,615 citations, and seven studies were included for review. Thomas and Harden’s (2008) framework for thematic synthesis was used to analyse data. Quality appraisal was conducted using the Joanna Briggs Institute Checklist for Qualitative Research (Lockwood et al., 2015).
Findings
Four analytic themes were identified that detail women’s experiences of prison-based mental health care: the type of services accessed and challenges encountered; a reduction in capacity to self-manage mental well-being; the erosion of privacy and dignity; and strained relationships with prison staff. There is a paucity of research conducted with women in the context of prison-based mental health care. The findings suggest there is a need for greater mental health support, including the need to enhance relationships between women and prison staff to promote positive mental health.
Originality/value
To the best of the authors’ knowledge, this is the first systematic review conducted on the experiences of women in the context of prison-based mental health care.
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Mark P. Bauman and Cathalene Rogers Bowler
This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in…
Abstract
This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.
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IPO lockup is defined as the restricted period during which certain insiders are prohibited from selling their holdings in the open market. Usually, the lead underwriter imposes…
Abstract
IPO lockup is defined as the restricted period during which certain insiders are prohibited from selling their holdings in the open market. Usually, the lead underwriter imposes the restriction, and the customary restriction period lasts for about 6 months. Different theories have been extended to predict the stock price behavior around the expiration day of IPO‐lockup. In this study, we will investigate whether the stock price behavior around the expiration day of IPO lockup is different for ‘Hot’ and ‘Cold’ IPOs. We hypothesize that the stock prices of ‘Hot’ IPOs, in terms of average returns, are less affected by the unlocking of a large volume of shares. On the other hand, for ‘Cold’ IPOs, investors, in particular, venture capitalists will have a tendency to dispose of their shares in order to preempt further decline in their wealth, and as a result we anticipate a significant decline in stock prices for Cold IPOs. Our initial results show that on the lockup expiration day, the market adjusted returns for all four categories of IPOs decline by more 1 percent however, only the decline for Hot IPOS is statistically significant. The results are robust even after controlling for various specifications of the market index.
Lisa Holmes and Samantha McDermid
In England in recent years, concerns have been raised about the proportion of time social workers and other frontline children's social care practitioners spend carrying out…
Abstract
Purpose
In England in recent years, concerns have been raised about the proportion of time social workers and other frontline children's social care practitioners spend carrying out desk‐based, administrative activities. This article aims to report time use activity data from front line workers on the amount of time spent on different activities to support children in need (as defined by the 1989 Children Act).
Design/methodology/approach
The data were collected from a range of sources including focus groups, event records (diaries completed by practitioners) and online surveys.
Findings
The proportion of time spent on direct and indirect activities varies according to the types of process. Those associated with ongoing support have the highest proportion of direct activity, whereas those associated with decision making, especially if a one‐off activity, have the highest proportion of administrative activities. The greater the needs of the child, the more direct and indirect support was given, but there was some variation across social work teams. But the activities of social workers are interconnected, making it difficult to provide conclusive evidence, but the concern about the imbalance between direct work and administrative tasks seems justified.
Research implications/limitations
The findings highlight the complexity of exploring how social workers spend their time and how the proportion of time spent on direct and indirect activities is determined by the needs and circumstances of children and their families.
Practical implications
Wider contextual practice issues are also explored including the recent increases in referrals to children's social care and the use of electronic recording systems.
Originality/value
The breakdown of the activities using the approach outlined in the article increases transparency in understanding how social workers spend their time.
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This paper seeks to explore the perceptions of both staff and patients to the involvement of the Criminal Justice System (CJS) as a response to physical assaults committed by…
Abstract
This paper seeks to explore the perceptions of both staff and patients to the involvement of the Criminal Justice System (CJS) as a response to physical assaults committed by patients. Even though the ‘zero tolerance’ policy advocates the prosecution of perpetrators of violence, problems can arise when attempting to take legal action against psychiatric patients as the displaying of violent behaviour can be due to their mental illness. Nevertheless, the impact of an assault on victims, including both patient and staff members, can be detrimental. To the best of the author's knowledge these issues have not been investigated in a women's enhanced medium secure service (WEMSS). The conclusions drawn from this research are that the majority of respondents perceived the involvement of the CJS as crucial to maintaining high levels of morale among patients and practitioners, as well as assisting in deterring patients from committing subsequent assaults. However, police reports illustrated reluctance on the part of the Police and the Crown Prosecution Service (CPS) to prosecute inpatients.
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Laura Ramsay, Cheyenne M. May, Priscilla Kennedy and Erin Lucy Fitzakerley
The purpose of this paper is to outline qualitative research into what influences, maintains and reduces prolific self-harm within women’s prisons across England.
Abstract
Purpose
The purpose of this paper is to outline qualitative research into what influences, maintains and reduces prolific self-harm within women’s prisons across England.
Design/methodology/approach
Semi-structured interviews were conducted with participants who were identified as engaging in prolific self-harm. Thematic analysis was applied to two data sets, and analyses were combined to generate final themes.
Findings
Six overarching themes were identified which served to explain what influences the repetitive nature of prolific self-harm and also what helps to reduce it. The themes were reasons for self-harm, trauma, being in prison, support, other support and interventions: management and rehabilitative.
Research limitations/implications
Owing to the sensitive nature of the research a stringent exclusion criteria was applied which limited the data sample from the original pool. Variance in detail was observed from the interviewer transcripts. The data sample was not large enough to examine the influence of protected characteristics.
Practical implications
Responsivity in the support offered by staff is critical to a reduction in repetitive harm. A re-focus on staff training, plus support mechanisms for staff supporting people in women’s prisons who self-harm prolifically has been recommended.
Originality/value
This paper has focussed specifically on prolific self-harm within women’s prisons. This has not been an area that has been investigated separately to the general self-harm literature in prisons. This paper provides insight into factors which influence, maintain and reduce prolific-self harm in women residing in prison.