Purpose This study aims to analyze how English-language versions of e-newspapers in the first two countries affected, China and Japan, which are non-English-speaking countries and have different socio-economic and political settings, have highlighted Coronavirus disease 2019 pandemic news and informed the global community. Design/methodology/approach A text-mining approach was used to explore experts’ thoughts as published by the two leading English-language newspapers in China and Japan from January to March 2020. This study analyzes the Opinion section, which mainly comprises editorial and (...) the op-ed section. The current study groups all editorial discussions and highlights into ten major aspects, which cover health, economy, politics, culture and others. Findings Within the first three months, the media in both China and Japan shifted their focus from health and preparedness to the economy, politics and social welfare. Governance and social welfare were key concerns in China’s news media, while, in contrast, global politics received the highest level of attention from experts in Japan’s news media. Environment and technologies aspects did not receive much attention by the expert’s columns. Originality/value At the initial stage of a world crisis, how leading nations and initially affected nations deal with the problem, how media play their role and guide mass population with experts’ thoughts are highlighted here. The understanding developed in this study can provide guidance to news media in other countries in playing effective roles in the management of this health crisis and catastrophes. (shrink)

Objective: Governments consistently aim to enhance services and establish online connections to efficiently deliver necessary information. This study aims to evaluate the future potential of digital libraries in public libraries in Pakistan by examining various projects that have introduced innovative approaches to foster the development of digital library services. Methodology: The analysis utilized the Amos 24 version, employing the Structural Equation Model (SEM) for assessing model fit indices and validating hypotheses. Additionally, Statistical Package for Social Sciences (SPSS) version 24 (...) was employed for Pearson correlation and factor analysis. Findings: The results suggest the appropriateness of discussing three out of the seven elements/factors used to assess competence improvement. The study reveals that public library managers can offer both physical and online workshops to community members, addressing emotional management for customers, including children and adults, during post-crisis information retrieval. Practical Implications: The study on public library user literacy skills, user behavior, and digital resources and services integrates the exploration and development of online databases to address challenges faced by public library management and users amidst the information explosion in academic and research activities. This contributes to enhancing the satisfaction levels of public library users. Originality/Value: Librarians are encouraged to conduct online workshops to address challenges faced by research students in information-seeking scenarios, focusing on improving reading and literacy skills, understanding user behavior, and optimizing digital resources and services through a study of online databases. (shrink)

Trust is both ethically important and essential for business but difficult to measure. This paper contributes toward clarifying the nature of trust in a way that is both conceptually helpful for ethical inquiries concerning business and pertinent to the measurement of trust as an element in organizations. Several papers hypothesize that increasing the role of trust in a corporation reduces the need for external monitoring and contracts. Assessing this important hypothesis requires a way to gauge whether a firm has a (...) trusting corporate culture. We develop an objective measure of trust in a firm’s corporate culture by counting the number of times 21 trust-related words appear in an important kind of document: the Management Discussion and Analysis section of the annual report. We report two significant findings: that, contrary to what one might think, firms with a trusting culture frequently use audit and control-type words and that trust is positively linked with subsequent share price volatility. We propose explanations of these findings with the hope of facilitating the objective measurement of trust and enhancement of a trusting atmosphere in corporate culture. (shrink)

Based on the texts of ‘Management Discussion and Analysis on Financial Status and Business’ collected from 118 American corporate annual reports, this study investigated how the professional discourse is realized from the dimensions of text, genre, professional practice and professional culture, according to the framework of the Critical Genre Analysis theory. It was found that In the text dimension, lexicon features regarding vocabulary volume, vocabulary highlighting, readability and sentiment are unique to MD&As; the genre of MD&As (...) corresponds to a rhetorical structure of 3 moves and 10 steps; the professional practice of MD&As is represented by three types of interdiscursivity, that is, shifting, mixing and embedding; the professional culture of MD&As is embodied through identity enculturation, human-oriented value, cooperation awareness and self-serving manner. The results of this study help to better understand the realization of professional discourse and expand the application of CGA in professional practice. The findings presented herein are expected to enhance interdisciplinary research that relates language with corporate performance. (shrink)

The quality of corporate disclosures has drawn increasing levels of criticism from Congress and the SEC. A subject of particularly intense scrutiny and action is the Management’s Discussion and Analysis (MD&A). This narrative, intended to provide an inside perspective on the reported results of the firm, is particularly important when attempting to evaluate the investment prospects of the marginal or poorly performing firm. However, managers may restrict the information content of the disclosure, raising potential concerns about ethical (...) behavior. In this study, we employ a proprietary instrument to measure the quality of MD&A disclosures for a sample of firms entering financial distress. We evaluate the disclosure behavior of these firms in an effort to determine whether changes in the disclosure appear to be motivated primarily by economic or ethical concerns. We find, on average, that firms increase disclosure quality in the year of initial distress. However, sustained increases in disclosure quality are limited to firms that subsequently recover from the distress. The results suggest that observed changes in disclosure are driven primarily by economic considerations, rather than ethical ones, especially in good economic times. (shrink)

Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. (...) In preparing the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

Background Ethical decision‑making and behavior of nurses are major factors that can affect the quality of nursing care. Moral development of nurses to making better ethical decision-making is an essential element for managing the care process. The main aim of this study was to examine and comparison the effect of training in ethical decision-making through lectures and group discussions on nurses’ moral reasoning, moral distress and moral sensitivity. Methods In this randomized clinical trial study with a pre- and post-test design, (...) 66 nurses with moral reasoning scores lower than the average of the community were randomly assigned into three equal groups (n = 22) including two experimental groups and one control group. Ethical decision-making training to experimental groups was provided through the lectures and group discussions. While, the control group did not receive any training. Data were collected using sociodemographic questionnaire, the nursing dilemma test (NDT), the moral distress scale (MDS) and the moral sensitivity questionnaire (MSQ). Unadjusted and adjusted binary logistic regression analysis was reported using the odds ratio (OR) and 95% confidence intervals. Results Adjusted regression analysis showed that the probability of increasing the nursing principle thinking (NPT) score through discussion training was significantly higher than lecture (OR: 13.078, 95% CI: 3.238–15.954, P = 0.008), as well as lecture (OR: 14.329, 95% CI: 16.171–2.005, P < 0.001) and discussion groups compared to the control group (OR: 18.01, 95% CI: 22.15–5.834, P < 0.001). The possibility of increasing moral sensitivity score through discussion training was significantly higher than lecture (OR: 10.874, 95%CI: 6.043–12.886, P = 0.005) and control group (OR: 13.077, 95%CI: 8.454–16.774, P = 0.002). Moreover, the moral distress score was significantly reduced only in the trained group compared to the control, and no significant difference was observed between the experimental groups; lecture group vs. control group (OR: 0.105, 95% CI: 0.015–0.717, P = 0.021) and discussion group vs. control group (OR: 0.089, 95% CI: 0.015–0.547, P = 0.009). Conclusions The results of this study indicate that ethical decision-making training is effective on empowerment of ethical reasoning. Whereas the group discussion was also effective on increasing the ethical sensitivity, it is recommended the training plan provided in this study to be held as workshop for all nurses in health and treatment centers and placed in curricular plan of nursing students. Registration This randomized clinical trial was registered in Iranian Registry of Clinical Trials under code (IRCT2015122116163N5) in 02/07/2016. (shrink)