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Too often people with complex mental health needs do not find their way out of the mental health system or find satisfactory solutions that enable them to live a full life. In 2015 the Mental Health Department (MHD) of Trieste established the Recovery House pilot project to address this concern. The paper aims to Investigate the project.

The Recovery House was co-created with and for people between 18 and 35 years old with diagnoses of psychosis and other complex mental health conditions. An integral part of the pilot was the organization of the “Recovery Community,” inspired by the Assembly model embraced by Franco Basaglia. The Recovery Community met regularly to both support and learn from the Recovery House and aimed to create a democratic and reflective space where power relationships, self-determination, responsibility and ownership by all the stakeholders, including family members, could be explored together.

Over a period of 31 months, four groups of people have successfully completed their residency at the Recovery House. In total, 89 percent of people who stayed at the Recovery House did so up to six months. After the period of staying at the Recovery House most of them moved to independent living or shared supported accommodation.

This initiative sheds light on the fact that democratic values, approaches and structures can improve both service functioning and the recovery outcomes for people with complex health needs. Further, the Recovery House has had a significant effect on the culture and practice of the MHD in adopting a comprehensive approach to emotional distress.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Individuals diagnosed with severe mental illness have higher rates of alcohol and substance misuse than the general population. This can present the client and the care team with a variety of issues around physical and psychological well‐being, as well as social and occupational functioning. In forensic psychiatry, the effect of comorbid substance misuse on offending behaviour is particularly pertinent. There have, however, been few studies examining the treatment of alcohol and substance misuse within this particular patient group.At a regional secure unit in North Wales, a group for inpatients was set up to provide education on alcohol and substance misuse over a course of six informal meetings, and to then evaluate participants' attitudes towards substance misuse. Of the six participants, five reported that their knowledge of substances had increased, and that they had no intention to use drugs again after discharge. Staff and client participants also suggested useful future topics for the group.

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.

This case study draws on secondary sources, which are cited in the case and included in the “References and Other Supporting Materials” section of the teaching note, as well as a semi-structured interview with the case’s protagonist to accurately portray the context, considerations and competing interests necessary for students to make an evidence-based recommendation about 5 Generation Bakers’ future. The case protagonist (Scott Baker) gave the author team written permission to use identifying information from the interview. As such, the authors made no attempt to disguise any names or facts pertaining to this case. As a descriptive incident, it illustrates widely used theoretical concepts and models. The case provides students the opportunity to identify theoretical concepts and practical management strategies moving forward in academic and management settings. No AI was used in writing either the case or teaching notes.

Scott Baker, owner of 5 Generation Bakers in McKees Rocks, PA, found himself in a difficult position in October 2015. Needing to find a new facility to expand his bakery business and meet the needs of the modern bakery industry, Scott was on his way to a meeting with officials from Cranberry Township promising a sleek, modern facility in an area with lower taxes and promising access to transportation. This tempting offer came at a cost: uprooting his loyal employees and abandoning McKees Rocks after several decades of his family operating a bakery there. On that October day, a twist emerged – the newly vacant lot of a recently closed Bottom Dollar store offered a chance to expand locally. Now, the family business owner had to decide: pursue the new facility in Cranberry, or revitalize his business and stay local. This case is widely applicable but is most directly relevant to modules related to ethics, corporate social responsibility, family business dynamics and stakeholder management analysis in management and leadership courses.

This case is most applicable to business students at the undergraduate or graduate level in entrepreneurship, business strategy, ethics, or related fields. The case is particularly relevant for modules in decision-making, corporate social responsibility, stakeholder management and family business dynamics.

Examines the nature and success of corporate communication initiatives within a large retail franchise organization. Challenges faced by communication strategists in franchised organisations are discussed and initiatives for overcoming these barriers are outlined. Research conducted through Deakin University into franchisee awareness of, and support for, corporate instigated policy is outlined. The research, centred on corporate communication tools, found strong franchisee awareness of corporate policy with a few exceptions. Franchisee support for policies varied considerably. Recommendations for more effective communication between franchisors and franchisees include greater corporate initiated consultation and clearer promotion of core ideas that justify and explain rather than preach and demand.