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This paper aims to explore using the children’s accelerated trauma technique (CATT) in an adult intellectual disability population, with the aim of reducing symptoms of post-traumatic stress disorder (PTSD).

A service evaluation was completed to investigate differences between pre- and post-CATT trauma scores.

Scores on a measure of PTSD decreased significantly following CATT.

The findings support continued use of CATT in adults with intellectual disabilities, and they highlight the need to evaluate effectiveness in a larger sample.

This paper evaluates the novel application of a trauma treatment – developed for use with children – in an adult intellectual disability population and adds to the existing evidence base.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.

To the authors’ knowledge, this paper is the first to use Detail I/B/E/S to study directly the timeliness of security analysts’ next-year earnings-per-share (EPS) estimates relative to the SEC filings of annual (10-K) and quarterly (10-Q) financial statements. Although the authors do not prove a causal relationship, they provide evidence that the average time from firms’ filings of 10-Ks and 10-Qs to the release of analysts’ annual EPS forecasts during short timeframes (for example, 15-day timeframe from a 10-K’s SEC file date) subsequent to the 10-K and 10-Q filing dates significantly shortened with XBRL implementation and then remained relatively constant following implementation.

Using filing dates hand-collected from the SEC website for 10-Ks during 2009-2011 and filing dates for 10-Ks and 10-Qs during 2003-2014 input from Compustat along with analysts’ estimated values for next year EPS, actual estimated next year EPS realized and estimate announcement dates in Detail I/B/E/S, the authors study the days from 10-K and 10-Q file dates to announcement dates and the per cent errors for individual estimates during per- and post-XBRL eras.

The authors find that analysts are announcing next-year EPS forecasts significantly more frequently and in significantly shorter time in zero to 15 days immediately following 10-K and 10-Q file dates post-XBRL as compared to pre-XBRL. However, the authors do not find a significant change in forecast accuracy post-XBRL as compared to pre-XBRL.

Because this study uses short timeframes immediately following the events (filings of 10-Ks and 10-Qs), the relationship between 10-Ks and 10-Qs with and without XBRL and improved forecast timeliness is strengthened. However, even this strengthened difference-in-difference methodology does not establish causality. Future research may determine whether XBRL or other factors cause the improved forecast timeliness the authors’ evidence.

This improved efficiency may become critical if financial statement reporting expands as a result of new innovations such as Big Data and continuous reporting. In the future, users may be able to electronically connect to financial statement data that firms are maintaining on a perpetual basis on the SEC website and continuously monitor and analyze the financial statement data dynamically in real time. If so, then unquestionably, XBRL will have played a critical role in bringing about this future innovation.

Whereas previous studies have utilized Summary IBES data to assess the impact of XBRL on analyst forecasts, the authors use Detail IBES to study the effects of XBRL adoption directly by measuring days from 10-K and 10-Q file dates in Compustat to each estimate’s announcement date recorded in IBES and by computing the per cent error using each estimate’s VALUE and ACTUAL recorded in Detail IBES. The authors are the first to evidence a significant shortening in average days and an increase in per cent of 30-day counts in the zero- to 15-day timeframe immediately following the fillings of 10-K s and 10-Qs.

Government appointed and sponsored committees of every description—select, ad hoc, advisory, inquiry—such a prominent feature of the public scene since the last War, are understandable, even acceptable, reflect the urgency of the times in which we live. In the gathering gloom of more recent twilight years, they have flourished inordinately, especially in the socio‐political field, where most of their researches have been conducted. Usually embellished with the name of the figure‐head chairman, almost always expensively financed, they have one thing in common—an enormous output of words, telling us much of what we already know. So much of it seems dull, meaningless jargon, reflecting attitudes rather than sound, general principles.

Many ex-offenders and substance misusers are employed in the treatment and intervention of offenders. The purpose of this paper is to investigate this role as a protective factor in the maintenance of desistance.

Seven paraprofessional employees of a substance misuse service were interviewed using semi-structured interview and analysed by Interpretative Phenomenological Analysis.

Four super-ordinate themes emerged: “The Fragile Sense of Self”; “Hitting Rock Bottom”; “Belonging and identity” and “Maintaining the role reversal”. These themes captured the journey of moving through crime and substance misuse into desistance and employment.

The sample size is small; therefore generalisation is reduced. Using Interpretative Phenomenological Analysis (IPA) could be considered subjective. Further research should attempt to explore similar ideas with different populations and using different methods.

This work suggests that practitioners and policy makers should look at the vital importance of paraprofessional employment in relation to desistance from crime.

Offenders and substance misusers are often left without direction or a fixed new identity, and return to the only life they have known. This study suggests that paraprofessional employment might provide a sense of belonging and identity that could benefit the ex-offender, their clients and society.

This is an opportunity to advance knowledge in the area of paraprofessional employment as an aid to “recovery” and lifelong desistance.

Existing studies reflect that traditional teaching–learning relationships between supervisors and graduate students have become disjointed with actuality seriously. In particular, there are practical difficulties in handling many students from coursework-based postgraduate degrees under current university curricula. Therefore, this study aims to explore the relationship between research supervisors and graduate students on social media, which is popular among students.

This study surveyed 109 graduate students from two majors (population around 100 each) of a university in Hong Kong to explore their information usage for research on social media, related attitudes and their perceived supervisor relationships. The differences between the two majors were also compared.

The authors’ findings indicated that graduate students were active on social media, and social media has successfully provided effective alternate ways for students to communicate with their research supervisors. Social media could improve relationships between supervisors and research students and among fellow students. Besides education purposes, students also discussed their personal affairs on social media with supervisors, demonstrating enhanced trusted relationships. Graduate students also showed confidence in the further application of social media in higher education. Some differences between respondents from the two programs were also found in terms of communication contents, strengths, personal preferences and purposes for using social media.

Scant studies focus on the relationship between supervisors and graduate students under the current social media environment, especially for students from coursework-based postgraduate degrees. At a deeper level, for the widespread use of social media in the information age, this study explores the specific changes brought about by social media. Therefore, this study is of great theoretical and practical value to graduate education under the current social media environment.

Factors affecting bid/no-bid decisions of international projects are more complex than those of domestic projects. The purpose of this paper is to identify and rank decision factors considered by variously sized Chinese international contractors (CICs) and categorize those groups of factors important to experienced practitioners.

The analysis of factors identified by a literature review is conducted based on data derived from questionnaire results received from 119 CIC project and bidding managers. The relative importance of factors is measured by mean value and standard deviation. The discrepancy in rank and importance value perceived by variously sized CICs are explored by ranking disparity analysis, non-parametric test and Spearman’s rank correlation coefficient test. Finally, factor analysis is used to categorize the underlying groups of factors considered by CICs.

In sum, 41 factors are identified through the literature review as having an impact on the bid decision. Significant disparities in ranking and importance are found in several factors, which partially affect the consistency of the ranking of factors perceived between large and small-medium CICs. Ultimately, nine major factors are identified as impacting the bidding decision, with “contractor’s capability” and “country risk of the host country,” being the most important.

The weight of a factor considered in a decision varies across contractors as a function of contractor size. Whether using models or subjective judgment in making decisions, it is beneficial to fully understand the main groups of factors influencing the decision. Vulnerability to country risk emerges as the first criterion accessed in the bid decision.

A comprehensive set of factors is established for CICs, including both general factors common to domestic projects, and international factors unique to international projects. All factors are grouped by inferential analysis from the perspective of contractors, which reveals the underlying mechanism of the bid decision-making process. While the data were collected from CICs, the methodology in exploring factors, along with implications, is determined to be applicable internationally.

The Method section of research articles offers an important space for researchers to describe their research processes and research objects they utilize. To understand the relationship between these research materials and their representations in scientific publications, this paper offers a quantitative examination of the citation contexts of the most frequently cited references in the Method section of the paper sample, many of which belong to the category of research material objects.

In this research, the authors assessed the extent to which these references appear in the Method section, which is regarded as an indicator of the instrumentality of the reference. The authors also examined how this central measurement is connected to its other citation contexts, such as key linguistic attributes and verbs that are used in citation sentences.

The authors found that a series of key linguistic attributes can be used to predict the instrumentality of a reference. The use of self-mention phrases and the readability score of the citances are especially strong predictors, along with boosters and hedges, the two measurements that were not included in the final model.

This research focuses on a single research domain, psychology, which limits the understanding of how research material objects are cited in different research domains or interdisciplinary research contexts. Moreover, this research is based on 200 frequently cited references, which are unable to represent all references cited in psychological publications.

With the identified relationship between instrumental citation contexts and other characteristics of citation sentences, this research opens the possibility of more accurately identifying research material objects from scientific references, the most accessible scholarly data.

This is the first large-scale, quantitative analysis of the linguistic features of citations to research material objects. This study offers important baseline results for future studies focusing on scientific instruments, an increasingly important type of object involved in scientific research.

The peer review history for this article is available at: 10.1108/OIR-03-2021-0171

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.