Producing gender-blind drug knowledge and representations in prison spaces

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Niki Jana White
Keyword(s):  
Knowledge Production ◽  
Design Methodology ◽  
Problem Representation ◽  
Annual Reports ◽  
New Psychoactive Substances ◽  
Content Type ◽  
Policy Context ◽  
Women's Prisons ◽  
Drug Knowledge ◽  
Sensitive Knowledge

Purpose This paper aims to examine knowledge production and problem representation with regard to new psychoactive substances (NPS) in Her Majesty’s Chief Inspector of Prisons (HMCIP) annual reports. Design/methodology/approach Seven annual reports published by HMCIP for England and Wales between 2014 and 2020 have been systematically reviewed drawing on thematic analysis. Findings This paper demonstrates how framing in HMCIP annual reports produced a characterisation of NPS in prisons that inadvertently obstructed gender-sensitive knowledge production and problem representation. The framing formalised knowledge silences about spice in women’s prisons. Originality/value HMCIP annual reports monitor drugs in prisons and this affects how these spaces are represented to government and other stakeholders. This paper provides theoretical and practical insights into how gender-blind knowledge is produced by discussing examples of gender-blind drug representations in a specific policy context.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

scholarly journals Accountability reporting objectives of Māori organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 433-443 ◽  
Author(s):  
Russell Craig ◽  
Rawiri Taonui ◽  
Susan Wild ◽  
Lũcia Lima Rodrigues
Keyword(s):  
New Zealand ◽  
Design Methodology ◽  
Indigenous Communities ◽  
Core Values ◽  
Annual Reports ◽  
Content Type ◽  
Cultural Activities ◽  
The Core ◽  
Regional Associations

Purpose This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations. Design/methodology/approach Narrative sections of ten annual reports of two small and two large Maori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope and structure; and in terms of the business, social and cultural activities they pursue. Findings Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values and the way this commitment is reflected in accountability reports of Maori organizations, is presented. Originality/value The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment and broader society.

scholarly journals Visual trends in the annual report: the case of Ericsson 1947-2016

2018 ◽  
Vol 23 (3) ◽  
pp. 312-325 ◽  
Author(s):  
Emelie Havemo
Keyword(s):  
Impression Management ◽  
Design Methodology ◽  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
Content Type ◽  
Visual Research ◽  
Visual Research Methods ◽  
Visual Elements ◽  
Reporting Practice

PurposeDisclosure research has argued that visuals are increasingly used in annual reports as a way to increase readability of the annual report, but comparatively little is known about of diagrams compared to graphs and photographs. The purpose of this paper is to provide a historical account of visuals use in corporate disclosure, with an emphasis on diagrams, to show changes from the 1940s until present-day reporting.Design/methodology/approachVisual research methods were applied to analyze how diagrams, photographs and graphs were used in 69 annual reports of the Swedish telecom company Ericsson.FindingsPhotographs have been used with increasing frequency since the 1950s. Graph and diagram use has increased significantly since the 1990s while photograph use remained stable, suggesting that graphs and diagrams increasingly complement photographs for visually representing the organization in corporate disclosure. Factors explaining the case company’s development include both internal (performance, individual preferences, shifting from a manufacturing-based strategy to a service-based strategy) and external (legislation, transformation of the telecom industry).Originality/valueVisual elements in annual reports are increasingly oriented toward immaterial representations of the organization’s standings and identity and diagrams are increasingly used and contribute to this. This finding motivates further research about diagram use in corporate communication, such as how different diagram types convey accounting messages, and whether diagrams serve as impression management devices. For regulators, it will be important to follow the emerging trend of diagram use, since it is becoming part of reporting practice.

Writing write-downs: the rhetoric of goodwill impairment

2017 ◽  
Vol 14 (1) ◽  
pp. 81-102
Author(s):  
Niklas Sandell ◽  
Peter Svensson
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Annual Reports ◽  
Close Reading ◽  
Content Type ◽  
Goodwill Impairment ◽  
Financial Communication ◽  
Rhetorical Practice ◽  
Nasdaq Omx ◽  
Practical Implications

Purpose The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is responded to. Design/methodology/approach The data corpus consists of explanations provided by corporations regarding impairment of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The impairment explanations were analyzed according to a taxonomy of account types. The explanations were subjected to close reading to discern the potential rhetorical functions of the different accounts. Findings Seven account types are identified and discussed, namely, excuse, justification, refocusing, concession, mystification, silence and wordification. Research limitations/implications There is a need for further research that explores the process of authorship (i.e. writing, editing, negotiating and revising) through which the texts of financial communication are produced. Practical implications The findings have implications for the future formulations of standards regarding qualitative explanations in financial reporting in general and explanations of goodwill impairment in particular. Originality/value The paper contributes to the knowledge about the use of natural language and rhetoric in financial communication.

The role of investment property appraisal in European real estate companies

2020 ◽  
Vol 13 (1) ◽  
pp. 105-122
Author(s):  
Juha Mäki
Keyword(s):  
European Union ◽  
Real Estate ◽  
Design Methodology ◽  
Annual Reports ◽  
Real Estate Industry ◽  
Publicly Traded ◽  
Content Type ◽  
The Real Estate ◽  
Practical Implications

Purpose This paper aims to examine the connection between appraisals of investment properties and earnings properties in companies from two perspectives: what kinds of companies employ the most reputable appraisers and how appraisers produce estimations. Design/methodology/approach The research uses annual reports of European Union (EU) publicly traded real estate companies and examines the period 2007-2016. Findings The contribution of this study lies in establishing that some indicators and features of real estate companies affect the choice of appraiser and also in illustrating differences in the results of property valuations. In short, smaller companies with weaker performance are less willing to use external valuation, and external appraisers produce more conservative estimations for investment properties. Practical implications The research produces beneficial information for investors and other stakeholders interested in the real estate industry. Originality/value This is the first novel study to examine the link between appraisals of investment properties and earnings properties in companies in detail.

scholarly journals Traditional and alternative methods of measuring the understandability of accounting narratives

2014 ◽  
Vol 27 (1) ◽  
pp. 183-208 ◽  
Author(s):  
Michael Jones ◽  
Malcolm Smith
Keyword(s):  
Design Methodology ◽  
Alternative Methods ◽  
Annual Reports ◽  
Good Measure ◽  
Content Type ◽  
Identification Test ◽  
Alternative Measures ◽  
Comprehension Tests ◽  
Cloze Test

Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as variants on the traditional Cloze tests such as the C-Test. Design/methodology/approach – This study focuses on the understandability of accounting texts and evaluates how reliable the Cloze test is as a measure of comprehension. An experiment was designed and conducted to measure users' performance with a variety of comprehension measures (MIT, SVT, Cloze, C-Test). Findings – The study concludes that the outcomes from the MIT and SVT comprehension tests are not significantly associated with those from the Cloze tests. This implies that while the Cloze test is a good measure of the predictability of accounting narratives, and of textual redundancy, it does not necessarily measure the understandability of the text. Originality/value – These measures of understandability, which have not previously been used in accounting, would enable researchers to test the communicational effectiveness of using different accounting narratives such as annual reports or prospectuses. Such a measure could be used to improve the understandability of accounting narratives. The strengths and weaknesses of the various tests are assessed. It is suggested that there is a need for further experimentation especially with the MIT test.

Reflections on the socio-politics of qualitative research

2015 ◽  
Vol 10 (4) ◽  
pp. 325-328 ◽  
Author(s):  
Albert J. Mills
Keyword(s):  
Qualitative Research ◽  
Qualitative Methods ◽  
Knowledge Production ◽  
Design Methodology ◽  
Sociology Of Knowledge ◽  
Content Type ◽  
The Past ◽  
Politics Of Knowledge ◽  
Qualitative Approaches ◽  
Practical Implications

Purpose – A focus on the socio-politics of qualitative research and, given the space available, to raise more questions than answers. In other words, the author wants to be more speculative then definitive. The paper aims to discuss this issue. Design/methodology/approach – The paper is grounded in a sociology of knowledge approach known as ANTi-History. Findings – The development of qualitative methods is grounded in the socio-politics of knowledge production. Research limitations/implications – The focus chosen – ANTi-History – is selected in exclusion to other potential approaches. Practical implications – To encourage researchers to include socio-politics in understanding the production of qualitative research methods. Social implications – Identification of the socio-politics that underlie qualitative approaches. Originality/value – The paper is rooted in a developing approach to the socio-politics of knowledge of the past.

Nurse perceptions of the use of seclusion in mental health inpatient facilities: have attitudes to Māori changed?

2018 ◽  
Vol 13 (2) ◽  
pp. 100-111
Author(s):  
Chris Drown ◽  
Thomas Harding ◽  
Robert Marshall
Keyword(s):  
Mental Health ◽  
Indigenous Peoples ◽  
Design Methodology ◽  
Annual Reports ◽  
Medical Support ◽  
Or Education ◽  
Mental Health Nurses ◽  
Content Type ◽  
Culturally Sensitive Care ◽  
Number Of Patients

Purpose The purpose of this paper is to examine the results of New Zealand initiatives to reduce seclusion rates and report the attitudes of mental health nurses to seclusion, factors involved in seclusion use, and alternatives to seclusion. Design/methodology/approach A questionnaire was circulated to mental health inpatient staff. Data from the Ministry of Health for seclusion numbers and rates for Ma¯ori and non-Ma¯ori were also collected. Findings The major barriers to reducing the use of seclusion related to staffing issues, a lack of management and medical support, and physical characteristics of the facility. Data from the Office of the Director of Mental Health annual reports from 2007-2014 clearly show a reduction in the total seclusion events, the number of patients secluded, and the percentage of total patients secluded. However, the percentage of Ma¯ori secluded compared to the total number of patients secluded showed little change from 2007 to 2013. Originality/value Further analysis of the nurse’s responses showed that four of the six least-used strategies incorporated Ma¯ori cultural approaches. The authors surmise that an inability to provide culturally sensitive care, either through staffing or education factors, may be implicated in the lack of change in the seclusion rates for Ma¯ori. This may also be pertinent to seclusion rates for indigenous peoples in other countries.

From global aspirations to regional dominance: the case of Deutsche Telekom

Info ◽  
2014 ◽  
Vol 16 (4) ◽  
pp. 33-53 ◽  
Author(s):  
Jason Whalley ◽  
Peter Curwen
Keyword(s):  
Financial Performance ◽  
Design Methodology ◽  
International Markets ◽  
Annual Reports ◽  
Complex Nature ◽  
Financial Returns ◽  
International Expansion ◽  
Content Type ◽  
International Telecommunications ◽  
Telecommunication Companies

Purpose – This paper aims to investigates the argument that the financial case for continued internationalisation by telecommunication companies is unclear with respect to Deutsche Telekom, a leading international telecommunications company. Design/methodology/approach – The international footprint of Deutsche Telekom is mapped over the period 1995-2013 (inclusive). Data are drawn from the annual reports of Deutsche Telekom as well as its principal subsidiaries. After mapping the international footprint, the financial dimension of this internationalisation is investigated to determine whether there are financial returns from continued international expansion. Findings – The results demonstrate the extensive and complex nature of the international footprint of Deutsche Telekom. The company operates in 38 countries through a variety of lines of business, with its systems division being responsible for almost half of these countries. Although international markets now account for a majority of the company’s revenues, the lack of consistent data means that it is not clear whether the financial returns from internationalisation are positive. Research limitations/implications – The paper highlights the challenges of using annual reports as a source of data, as well as the difficulties of mapping the international operations of large multinationals like Deutsche Telekom. Originality/value – The paper uniquely seeks to relate the international footprint of Deutsche Telekom to its financial performance.

scholarly journals Signs of dystopia and demoralization in global academia

2017 ◽  
Vol 13 (2) ◽  
pp. 136-150 ◽  
Author(s):  
Mike Geppert ◽  
Graham Hollinshead
Keyword(s):  
Knowledge Production ◽  
Design Methodology ◽  
Critical Discussion ◽  
Subjective Experiences ◽  
Content Type ◽  
Secondary Sources ◽  
Academic Communities ◽  
Practical Implications ◽  
Work And Employment

Purpose This paper has been written in the style of a provocative essay. This paper aims to show how neo-liberalism has become the leading “policy doctrine” in higher education (HE) systems across the globe. This has put increasing systemic political and economic pressure on many universities which not only undermine but also “colonize” the Lebenswelt or “lifeworld” (Habermas, 1987) of academics. Design/methodology/approach This study draws on concrete empirical examples based on the authors’ subjective experiences within the higher educational sector and secondary sources. Findings The authors highlight and illustrate how the increasing dominance of “neo-liberal science” principles (Lave et al., 2010) severely damage the quality of knowledge production and working conditions of ordinary academics in both national and international academic communities. Practical implications This paper provides insights into the practical implications of the spread of “neo-liberal science” principles on the work and employment of academics. Originality/value The authors aim to trigger critical discussion concerning how emancipatory principles of teaching and research can be brought back into the Lebenswelt of academics to reverse some of the destructive effects to which this paper refers to.

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