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ABSTRACT: We examine the relation between the degree of international diversification and management earnings guidance. While more internationally diversified firms create a more complex information environment, providing an incentive to increase public disclosure, they also have higher costs of disclosure, resulting in disincentives to increase public disclosure. Management earnings guidance is measured in multiple ways, including likelihood, frequency, quality (i.e., point versus range versus open-ended versus qualitative forecasts), forecast error, and bias. We find that more internationally diversified firms issued more guidance prior to Reg FD, but they issue less earnings guidance and lower quality guidance post-Reg FD, when managers are required to make voluntary disclosure of information public. Regarding management forecast error, we document that management earnings forecasts of more internationally diversified firms became less accurate and more biased following the implementation of Reg FD. In summary, we provide evidence of a deterioration in management guidance for internationally diversified firms following Reg FD from the perspectives of likelihood, frequency, quality, accuracy, and bias.

AbstractThis paper addresses the growing recognition of occupational stressors impacting the mental health of public safety personnel (PSP) and their families. While numerous programs support PSP well‐being, limited attention is given to family members, who navigate increased worry, social isolation, and the challenge of supporting a psychologically injured spouse. Drawing from the functional disconnection/functional reconnection (FD/FR) framework, this paper introduces FD/FR family—a proactive model tailored to PSP families. Rooted in Stoicism, this innovative adaptation extends the application of FD/FR concepts to benefit not only PSP members but also their families. FD/FR family advocates temporarily setting aside personal reactions and improving emotional processing to enhance communication, flexibility, and mitigate vicarious trauma and mental health deterioration. This paper offers PSP family‐specific examples and urges future research to identify essential FD/FR components accepted by both PSP and their families.

In a customer driven economy, the Indian e-commerce industry has registered substantial growth triggered by socio-economic drivers during last few years. This sector has emerged and expected as a significant contributor towards the economic growth of the country. Owing to the huge potential in the Indian market, the sector is set to scale new heights wit immense opportunities. Nevertheless, the industry is also fronting challenges in the path of future growth and survival. Insufficient capital in the Indian e-commerce industry is the vital issue of concern. The Indian government is thinking over permitting FD! in this industry. However, there are both favourable and adverse impacts of this decision on the domestic front. The present paper is an attempt to accentuate the diverse issues concerning crucial sector of the economy in the light of potential, challenges and future strategic course of action.

A research work entitled: "Food security status in developing countries: A case study of Burera and Musanze Districts of Rwanda," was carried out in the Northern Province of Rwanda. The survey involved a random sample of 50 households in each sector and was undertaken over two weeks, between August and September 2012. The problem was due to declining food security and natural resource depletion in rural areas of Burera and Musanze Districts. The granary system has disappeared in rural areas. Land conflict is complicated by big family size and polygamy. The major objective was to investigate the food security situation in both districts. The obtained results showed that there is land scarcity with an average of 0.5 hectares per household, joblessness of the youth at 20%, hunger at 10% with one meal per day and land conflict at 5% of rural people, amplified by lack of domestic animals and feeds for enough milk, meat, eggs, fish, honey production and organic manure for about 50% of the rural population. It was found that frequent erosion due to prohibitive slopes in hills, increasing population density, dispersed resettlement without vertical buildings, natural disasters and landslides exacerbated by global warming, heavy rains, storms, floods, lightening, deforestation, timbers and charcoal making, and grinding poverty risk lead to food insecurity. In Burera district, 60% of harvested food products were sold, 40% were consumed by household members, and 20% were seeds preserved for the next agricultural season. In Musanze district, 40% were sold, 40% were consumed and 20% were seeds conserved for next cultivation. This revealed that people are at risk of food insecurity just one month after harvesting. In this case, concerned stakeholders in agriculture should take immediate action of radical terraces, irrigation, compost application, land use consolidation and soil analysis, making local fertilizer from volcanic soil and lime, land tenure and rotation, official resettlement in less risk zones, and joblessness reduction. Actually, the government is dealing with the increase of food productivity and income generation in rural areas in order to meet the needs of the population.Key words: Food security, erosion, fallow, fertilizer, floods, landslide, granary, cropsrotation