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This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

The need for thesauri to help users in their search for information in online information systems has been discussed for several decades. Many wide‐ranging contributions have been made to solve this problem. Nevertheless, investigation is needed to design a thesaurus structure based on what is relevant for users and generators of information within a specific subject domain. This paper explores the possibility of creating a thesaurus from the cognitive viewpoint. This approach is based on a system (in this case represented by a thesaurus) that organises its representation of knowledge or its classification as closely as possible to the authors‘ and users’ images of the subject domain with the objective of increasing the interaction between users and texts, and thus the communication in a given information retrieval system. From this point of view, the thesaurus structure is considered as the essential foundation on which to base such an interactive thesaurus. Furthermore, this structure is conceived as representing the merging point for both the generators‘ and the users’ models of the subject domain and for their information needs. This paper is dedicated mainly to the generators‘ side involved in this process. It demonstrates how an author’s writings can be used to identify the generators‘ model and perception of the subject domain, and how these can later be inserted in the thesaurus structure. Discourse analysis is used as a main method to identify the categories and its relevance for building such a structure is discussed. It also outlines a general approach for the user side to set up different methods of getting the users’ information needs into the thesaurus structure.

Evidence reported by Geczy, Minton and Schrand (1997) showed that foreign exchange risk had a significant influence on the use of currency derivatives but that interest cover and financial leverage did not. In this study, we suggest that the reason why foreign exchange risk was significant but interest cover and financial leverage were not significant in the evidence was because currency derivatives were used to measure the dependent variable. We verify the validity of this suggestion by testing the influence of interest cover and financial leverage on the use of interest rate derivatives. Our sample comprises 140 firms in the UK, 48 of which use interest rate derivatives. Evidence observed shows that interest cover and financial leverage have a significant influence on the use of interest rate derivatives and that foreign exchange risk does not. We also compare the previous evidence referred to above with our results to determine whether there is a difference between the factors that motivate firms to use currency derivatives or interest rate derivatives. The result of the comparison indicates that dependence on overseas product and capital markets, tax, institutional shareholding and economies of scale are the factors that motivate firms to use currency derivatives. The result also indicates that high interest cover (i.e. interest/profit before interest and tax)or total debt ratio, economies of scale and directors’ shareholding are the factors that motivate firms to use interest rate derivatives.

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

The purpose of this study is to design a closed hydrostatic guideway has the ability to resist large-side load, pitch moments and yaw moments, has good stiffness and damping characteristics, and provides certain beneficial guidance for the design of large-span closed hydrostatic guideway on the basis of providing a large vertical load bearing capacity.

The Reynolds’ equation and flow continuity equation are solved simultaneously by the finite difference method, and the perturbation method and the finite disturbance method is used for calculating the dynamic characteristics. The static and dynamic characteristics, including recess pressure, flow of lubricating oil, carrying capacity, pitch moment, yaw moment, dynamic stiffness and damping, are comprehensively analyzed.

The designed closed hydrostatic guideway has the ability to resist large lateral load, pitch moment and yaw moment and has good stiffness and damping characteristics, on the basis of being able to provide large vertical carrying capacity, which can meet the application requirements of heavy two-plate injection molding machine (TPIMM).

This paper researches static and dynamic characteristics of a large-span six-slider closed hydrostatic guideway used in heavy TPIMM, emphatically considering pitch moment and yaw moment. Some useful guidance is given for the design of large-span closed hydrostatic guideway.

This second article in a series of six focuses on leisure as one of the impending waves of economic activity projected to dominate the advanced economies over the course of the new millennium. Leisure will begin to dominate jobs and economic activity in the USA around 2015, the date when “free time” will occupy over half of total individual lifetime activity. Businesses providing goods and services to meet leisure‐time demands that will account for the dominant share of gross domestic product (GDP), jobs and livelihoods during the 21st century include: recreation, hospitality, entertainment, travel and tourism, adventure seeking, to name just a few sectors.

This paper aims to predict the post-pandemic intention of Indian consumers to participate in tourism and hospitality T&H events by incorporating the perception of Covid-19 (PCOV) into the theory of planned behavior (TPB). It also examines the relationship among attitude, subjective norm, perceived behavioral control, behavioral intention and PCOV.

This research employed a quantitative research technique, with data collected using an online questionnaire-based survey from August 23 to October 29, 2021. The sampling approach is convenient, and the sample of this study is comprised of individuals who follow events pages on social networking sites.

The findings of SEM revealed that the proposed model has better explanatory and predictive power. The path analysis showed that all the variables of the TPB are significantly and positively associated with the post-pandemic intention to participate in the T&H events. However, the PCOV is negatively associated with the post-pandemic intention.

The results of this study give an idea about the post-pandemic intention of Indian consumers to participate in T&H events. The results of this study revealed important practical implications for event management organizations, travel agencies that deal in events, the T&H industry, tourism planners and other stakeholders, as these findings may be used to develop effective marketing strategies.

There has been a lot of research on TPB in the context of coronavirus, but to the best of the authors' knowledge, there is a gap in the literature regarding the intention to participate in T&H events. Hence, this research fills that gap.

Reports on a survey conducted to investigate acute respiratory infections (ARI) in children in developing countries, looking particularly at the Philippines. Explores the role of the National Committee for Acute Respiratory Infections and states its objectives and responsibilities. Asserts that state of health is associated with community structure, environmental factors, and social and psychological conditions. Finds also that maternal factors are important determinants in the incidence of ARI episodes, for example, the mother’s characteristics, level of health knowledge, her illness control activities, age, level of education, number of children, smoking behaviour, and the extent to which she has to fulfil other tasks. Explains the methodology used in the survey, the sampling procedure and research instruments used. Indicates that poor housing and living conditions should become the focal point of developmental efforts, and that better nipping in the bud health management should be encouraged through health education programmes.