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The purpose of this study is to understand the meaning of the term well-being as conceptualised by parents, grandparents, principals and teachers in the Irish primary education system.

A hermeneutic phenomenological approach was adopted to understand the nature and meaning of the phenomenon of well-being. Interviews were carried out with 54 principals, teachers, parents and grandparents from a representative sample of primary schools in Ireland. Each participant was asked the same, open, question: “What does well-being mean to you?” Responses were transcribed verbatim and analysed using a combination of the principles of the hermeneutic circle and Braun and Clarke’s framework for thematic analysis.

Three conceptualisations of well-being were identified (1) well-being is about being happy, (2) well-being is about being healthy and safe and (3) well-being is something you “do”.

To the best of our knowledge this paper is the first of its kind to describe how well-being is conceptualised by adults in Irish primary school contexts. In particular it highlights how neoliberal conceptualisations of well-being as a “thing”, a commodity exchanged on assumptions of individualism, moralism and bio-economism, have crept into the education of our youngest citizens.

The purpose of this paper is to explain the SEC's proposal to require domestic and foreign public companies that prepare their financial statements in accordance with US GAAP to file financial statements contained in registration statements and periodic reports in an interactive data format using XBRL, or “eXtensible Business Reporting Language”.

The paper explains the purpose of XBRL, provides an overview of the SEC's proposal, discusses the consequences of noncompliance, and explains the SEC's “bifurcated” approach to filers' liability for the interactive data they are required to provide.

XBRL, like the other electronic formats currently used by registrants in their SEC filings, defines or “tags” data using standard definitions. The SEC believes that financial reporting based on the XBRL format would create new ways for investors, analysts, and others to retrieve and use financial information in documents filed with the SEC. XBRL tagging of financial statements most likely represents only the SEC's first step in moving toward more widespread adoption of XBRL reporting.

The paper contains practical guidance by experienced securities lawyers.

The purpose of this paper is to examine the nature and influence of artefacts in market-oriented firms.

Document analysis, direct observation and 14 key informant interviews were undertaken in 6 case study of companies.

The research investigated the nature and influence of four categories of artefacts in market-oriented firms, specifically, stories, arrangements, rituals and language. The four categories of artefacts were found to embody, reinforce, create and compliment the values, norms and behaviours of a market-oriented culture. Market-oriented artefacts are thus core to a market-oriented culture and in developing a market orientation.

The four categories of artefact, namely, stories, arrangements, rituals and language embody a market-oriented culture; these artefacts are necessary to implement market-oriented behaviours. Artefacts play a significant cultural and behavioural part in creating a market-oriented culture.

To be a market-oriented firm means implementing a market-oriented culture. This paper requires managers to assess the degree to which they have developed and used market-oriented artefacts in the establishment and strengthening of a market-oriented culture.

This paper addresses the limited understanding of market-oriented artefacts as an element of a market-oriented culture.

This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.

We review the literature to determine how discretion, defined as the freedom to make decisions, moderates the relationship between leader personality and organizational performance. Discretion increases with level in organizations so that top executives have the most discretion and the greatest opportunity to impact organizational performance. We describe how personality drives executive actions and decision making, which then impacts organizational performance; the more discretion a leader has, the more leeway there is for his or her personality to operate. Finally, using research and contemporary business examples, we illustrate the dynamics linking personality, discretionary freedom, and destructive leadership in and of organizations.

The work connects classic theories of selfing to the COVID-19 pandemic to make fresh connections between pandemic-induced trauma to the self and digital resources. This research introduces the concept of the “traumatized self” emerging from the COVID-19 pandemic in relation to digital disadvantage and digital hyperconnectivity. From Cooley’s original “looking glass self” to Wellman’s “hyperconnected” individualist self, social theories of identity work, and production of the self have a long and interdisciplinary history. In documenting this history, the discussion outlines key foci in the theorizing of the digital self by mapping how digital selfing and identity work have been treated from the inception of the internet to the epoch of the pandemic. The work charts the evolution of the digital selfing project from key theoretical perspectives, including postmodernism, symbolic interactionism, and dramaturgy. Putting these approaches in dialogue with the traumatized self, this research makes a novel contribution by introducing the concept of digitally differentiated trauma, which scholars can employ to better understand selfing processes in such circumstances and times.

This paper aims to examine event sponsorship decision making by the Indian drinks industry, comparing the non‐alcoholic and alcoholic drinks sectors.

Data regarding event sponsorship activity, perceptions of event sponsorship, motives to sponsor, form of investment and structure of sponsorship was obtained from a sample of 61 drinks producers in India through a questionnaire. Mann‐Whitney and logistic regression were employed to compare the alcoholic and the non‐alcoholic sectors.

The results suggest that the alcohol and non‐alcohol drinks sectors sponsored a similar level of events, but in investment volume terms, sponsorship from the non‐alcoholic sector is far greater than that of the alcoholic sector. While the two sectors are similar in many ways, the emphasis placed on certain motives for sponsoring events was different, with alcoholic drinks businesses placing greater importance on reaching niche audiences and increasing media coverage than non‐alcoholic ones.

A limited number of areas of the sponsorship decision‐making were covered, yet the study provides insights into the decision making of one of the key sponsoring industries: the drinks industry.

Securing sponsorship is becoming more difficult and complex. By understanding how sponsors make decisions, including potential variations between companies within an industry, event organisers will be in a better position to tailor sponsorship proposals, enhancing the likelihood of obtaining the desired sponsorship contracts.

Most sponsor decision‐making research focuses on how sponsorship decisions can be improved so that they work better for the sponsor. This paper, in contrast, emphasises that by understanding how clients make decisions (i.e. sponsors), sellers (i.e. the sponsored) will be in a better position to win over competition and secure the desired sponsorship deals.