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Article
Publication date: 21 August 2017

Charlie Place, Andy Scally, Laura Gow, Amy Wade, Rob Barrowcliff, Iram Nasim and Miriam Nyamuchiwa

Novel psychoactive substances (NPS) – often known as “legal highs” – are a varied group of substances that are causing concern due to their possible effects on mental health…

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Abstract

Purpose

Novel psychoactive substances (NPS) – often known as “legal highs” – are a varied group of substances that are causing concern due to their possible effects on mental health. Particular concerns have been raised about synthetic cannabinoid receptor agonists often known as “Spice”. The purpose of this paper is to identify the prevalence of NPS use and explore any association with acute psychological disturbance.

Design/methodology/approach

The authors reviewed the case notes for 153 admissions to a male acute inpatient ward. Prevalence of reported NPS use and admissions to psychiatric intensive care unit (PICU) were recorded.

Findings

In total, 18.9 per cent of individuals admitted to acute inpatient care were reported to have used NPS. NPS users were almost ten times as likely as their non-NPS using peers to require care in PICU. This result was statistically significant (Fisher exact test: p<0.001). Although caution is required given the limitations of this study, the data and clinical experience suggest that synthetic cannabinoids may be the specific type of NPS that is being used by this group.

Practical implications

Mental health professionals can expect to care for people using NPS in acute inpatient environments, and so they need to understand the nature and effects of these substances. It is possible that NPS use may be associated with sustained acute psychological disturbance.

Originality/value

There have been few studies on the prevalence of NPS use in inpatient environments and none of them have published that explore the association with PICU admission. Despite the limitations of this study, it has significant value by identifying an urgent need for comprehensive research in this area.

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Article
Publication date: 13 April 2012

Xavier Gellynck, Alessandro Banterle, Bianka Kühne, Laura Carraresi and Stefanella Stranieri

The purpose of this paper is to evaluate the market orientation and the marketing management capabilities of SMEs that produce traditional food products, by identifying their…

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Abstract

Purpose

The purpose of this paper is to evaluate the market orientation and the marketing management capabilities of SMEs that produce traditional food products, by identifying their critical points in marketing activities.

Design/methodology/approach

The theoretical framework of this analysis relates to market orientation approach. Marketing management capability was evaluated through a questionnaire using proxies to study the different stages of marketing management. The survey involved 150 firms of which 118 are SMEs producing traditional food products, located in Hungary, Belgium, and Italy. The data were collected by a self‐administered internet survey and were analysed using multivariate analyses.

Findings

Cluster analysis resulted in four clusters with different marketing management capabilities. Most of the SMEs in the sample lack marketing management capabilities, even if a considerable proportion of the firms considered report good marketing capabilities that lead to a market orientation. The weakest step of market orientation is the dissemination of generated intelligence. Indeed, SMEs lack marketing organisational activities, namely in planning and implementation of marketing strategy. Moreover, SMEs with better performance check that their objectives are reached but do not compare their strategy with that of competitors. Hence, they could miss opportunities to keep up to date with market development.

Originality/value

This paper provides interesting insights about the marketing capabilities of food SMEs, which usually find it difficult to stay in the market beside large firms. Moreover, there are not many contributions in the literature about the application of market orientation approach on traditional food producers.

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Article
Publication date: 17 April 2019

Ana Isabel Lopes and Laura Reis

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

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Abstract

Purpose

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

Design/methodology/approach

The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework.

Findings

The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.

Practical implications

The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users.

Originality/value

Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.

Details

Meditari Accountancy Research, vol. 27 no. 2
Type: Research Article
ISSN: 2049-372X

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Publication date: 9 June 2020

Guilherme L. J. Falleiros

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the…

Abstract

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

Details

Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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Article
Publication date: 2 July 2016

Laura MacPherson, Anahi Collado, Carl W. Lejuez, Richard A. Brown and Matthew T. Tull

Cigarette smoking remains the primary preventable cause of mortality and morbidity globally. The overarching goal of the paper is to disseminate the Behavioral Activation…

240

Abstract

Purpose

Cigarette smoking remains the primary preventable cause of mortality and morbidity globally. The overarching goal of the paper is to disseminate the Behavioral Activation Treatment for Smoking (BATS), which integrates behavioral activation principles with standard treatment guidelines to assist individuals in achieving short- and long-term smoking cessation. Through a series of sequential steps, BATS guides individuals who wish to quit smoking to increase their engagement in healthy, pleasurable, and value-consistent activities.

Design/methodology/approach

The document provides the BATS rationale and contains an abridged manual for use by clinicians and/or researchers in the context of clinical trials. Findings: BATS is accruing empirical evidence that suggests its ability to promote successful smoking cessation outcomes while decreasing any associated depressive symptoms.

Findings

BATS is accruing empirical evidence that suggests its ability to promote successful smoking cessation outcomes while decreasing any associated depressive symptoms.

Practical implications

A description of key components, forms, and strategies to address common treatment barriers are included.

Originality/value

BATS’s strong roots in learning theories and its idiographic nature allow for the intervention to be implemented flexibly across a wide range of settings and smoking populations. The treatment may also be combined seamlessly with pharmacotherapies. BATS targets both cigarette smoking and depressive symptoms, which constitute a significant barrier to cessation, through a common pathway: increasing rewarding activities. The treatment offers a parsimonious complement to standard smoking cessation treatments.

Details

Advances in Dual Diagnosis, vol. 9 no. 2/3
Type: Research Article
ISSN: 1757-0972

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Article
Publication date: 6 June 2016

Laura K. Rickett, Anastasia Maggina and Pervaiz Alam

This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also…

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Abstract

Purpose

This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation. Therefore, Greece is an ideal setting in which to study the association between auditor tenure and accounting conservatism.

Design/methodology/approach

Similar to Jenkins and Velury (2008), this paper uses Basu’s (1997) asymmetrical timeliness of earnings as a measure of conservatism. Following Li (2010), the regression is re-estimated for subsamples based on client importance as measured by the ranking of client sales among all clients audited by the firm.

Findings

In contrast to Li (2010), the results of this study, which used a sample of firms in Greece, indicate that conservatism decreases as the auditor–client relationship lengthens. Client importance does not appear to affect the relationship between auditor tenure and conservatism, as measured by asymmetric timeliness of earnings. However, when using the accrual–cash flow measure of conservatism (Ball and Shivakumar, 2005), it is found that auditor tenure is positively (negatively) associated with conservatism for less (more) important clients. The results suggest that longer auditor tenure may have a negative impact on audit quality in certain countries where accounting quality has been found to be poor. Therefore, the new EC regulation requiring mandatory auditor rotation may in fact improve audit quality for firms in Greece.

Research limitations/implications

This study’s sample consists of firms on the Athens Stock Exchange for the period of 1998-2011. This sample was purposely selected because of the unique conditions of rampant earnings management and low incentive in Greece for the auditors to exert effort to detect such practices. Moreover, Greece is subject to the new EC regulations requiring mandatory auditor rotation beginning in 2014. Future studies could examine this issue in alternate settings and over different time periods. Also, other cross-sectional variations among firms which affect the association between auditor–client tenure and audit quality may exist.

Practical implications

The findings are important to regulators such as the EC and indicate that Greece may be an appropriate setting in which to require mandatory auditor rotation. These results are also useful to auditors who wish to improve the audit quality and the public’s perception of their work.

Originality/value

Auditor tenure has been the subject of considerable debate, and regulators contend that long auditor tenure reduces audit quality. There may be a valid argument in favor of mandatory auditor rotation in countries particularly susceptible to low accounting quality due to issues such as rampant earnings management. Greece appears to be one such example, and this study provides support in favor of that argument by demonstrating that longer auditor tenure may lead to lower accounting quality in terms of conservatism. Therefore, the recent EC regulation may result in improved audit quality for firms in Greece.

Details

Managerial Auditing Journal, vol. 31 no. 6/7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 November 1950

THE announcement that Mr. James Wilkie, M.A., will be President of the Library Association for 1951 is gratifying, He has been for some years the honoured Secretary of the…

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Abstract

THE announcement that Mr. James Wilkie, M.A., will be President of the Library Association for 1951 is gratifying, He has been for some years the honoured Secretary of the Carnegie Trust and before that was the officer at the Ministry of Education most nearly concerned with the public library. For many years now he has been a familiar figure at library conferences, and his geniality, Strong sense of humour and excellent speaking, have won him the esteem of librarians and others concerned with libraries. He almost invariably attends the meetings of the National Central Library. It is, therefore, appropriate that he should preside over the Library Association, which owes so much to him and the Trust he serves and in many activities represents. We wish him a pleasant year of office and can surely promise him the loyalty of librarians.

Details

New Library World, vol. 53 no. 5
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 June 2005

Kostadin Grozev and Nadia Boyadjiev

The theme of this conference is an appropriate place to speak about issues of methodology, research and teaching and thus to define and elaborate different approaches and…

297

Abstract

The theme of this conference is an appropriate place to speak about issues of methodology, research and teaching and thus to define and elaborate different approaches and viewpoints to social sciences. The academic discourse in the humanities af ter the end of the Cold War provokes efforts forinter disciplinary explanations of present‐day realities as well as transnational, cross‐cultural and transcontinental subject areas that should provide better academic co‐operation and widening of research perspectives.

Details

Managerial Law, vol. 47 no. 3/4
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 8 June 2010

Rupert Tipples

The purpose of this paper is to explore the fragile link between a medium sized New Zealand wine business and a major overseas supermarket chain, and how a smaller business can…

1341

Abstract

Purpose

The purpose of this paper is to explore the fragile link between a medium sized New Zealand wine business and a major overseas supermarket chain, and how a smaller business can survive market disappointments such as reduced supply contracts.

Design/methodology/approach

This case study is built on semi‐structured interviews with key informants, previous experiences, observations, documentary and web resources, combined in a process of triangulation to optimize reliability and content validity.

Findings

Establishing a successful long distance supply chain for a New Zealand wine does not guarantee long term business success. When that success was threatened by the supermarket reducing its order unilaterally the company concerned responded by restructuring its business operations to overcome a performance gap. A further chain has been developed to another UK based supermarket chain, ASDA, to move bulk wine and significant inroads have been made into the US market place through Total Wine & More, a US distributor/retailer. Long term relationships played key parts in all these developments. Establishing and maintaining customer contact and loyalty through regular interpersonal contact and close monitoring of the supply situation has had a central role.

Research limitations/implications

This is only a single case of a Canterbury, New Zealand, enterprise, but it corroborates Beverland and Lindgreen's research, which examined the evolving patterns of relationships over time among New Zealand wineries, importers, retailers and customers.

Practical implications

This paper highlights the value of investing in and maintaining long term business relationships.

Originality/value

Previous articles have described the establishment of the original chain with Tesco. This one reviews how that chain has been rescued and other chains developed as part of a strategy of not “having all one's eggs in one basket”. The major innovation for this exporter has been gaining satisfactory access to the US market. Together with his UK chains this now provides assured markets for the majority of his production of Marlborough Sauvignon Blanc, by far the most important New Zealand varietal wine produced.

Details

International Journal of Wine Business Research, vol. 22 no. 2
Type: Research Article
ISSN: 1751-1062

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Article
Publication date: 1 July 1930

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new…

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Abstract

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.

Details

New Library World, vol. 33 no. 2
Type: Research Article
ISSN: 0307-4803

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