Transparency in European football : A study of financial disclosure transparency from a supporter perspective

Background and Problem: Despite the exploding increase in revenue by more than 500 percent (1996-2014) among European football clubs, the operating profit in the “big five” leagues are, paradoxically, inexistent or very low. Hence, there is a need for more transparent financial reporting in European football. To preserve the game’s well-being and establish a sustainable future, UEFA introduced Financial Fair Play (FFP) back in 2010 as a part of their club licensing requirements. The transparency that FFP is intended to improve is however only disclosed to UEFA and its member associations, which is only one of many stakeholders. In times of financial turmoil in European football clubs, where fair play and sustainability is frequently discussed since the implementation of FFP, one could ask; is it really fair play that not all European football clubs are obligated to be transparent towards all their stakeholders and supporters? Purpose: The purpose of this thesis is to, from a supporter perspective, look at how transparent European football clubs’ financial disclosure is. Methodology: The research has elements of both a deductive and an inductive approach and uses a disclosure checklist with a cross-sectional design, in order to measure disclosure transparency.  Empirical Results and Conclusion: Even though the empirical findings proved that financial reporting transparency are present within European football, the conclusion is that the financial reporting is generally not transparent within the industry.

Factors influencing the use of evidence based practice among physiotherapists and occupational therapists in their clinical work

Background: Evidence-based practice (EBP) is a process through which research is applied in daily clinical practice. Occupational therapists (OTs) and physiotherapists (PTs) are expected to work in line with EBP in order to optimise health care resources. This expectation is too seldom fulfilled. Consequently, research findings may not be implemented in clinical practice in a timely manner, or at all. To remedy this situation, additional knowledge is needed regarding what factors influence the process of EBP among practitioners. The purpose of the present study was to identify factors that influence the use of EBP and the experienced effects of the use of EBP among PTs and OTs in their clinical work. Method: This was a qualitative interview study that consisted of six group interviews involving either OTs or PTs employed by the Jönköping County Council in the South of Sweden. Resulting data were analysed using content analysis. Results: The analysis resulted in the following categories: “definition of evidence and EBP”, “sources of evidence”, “barriers to acquiring evidence and to using evidence in clinical work”, “factors that facilitate the acquisition of evidence and the use of evidence in clinical work”, and “personal experiences of using EBP”. Basing clinical practice on scientific evidence evoked positive experiences, although an ambivalent view towards acting on clinical experience was evident. Participants reported that time for and increased knowledge about searching for, evaluating, and implementing EBP were needed. Conclusion: Because OTs are more oriented towards professional theories and models, and PTs are more focused on randomised controlled trials of interventions, different strategies appear to be needed to increase EBP in these two professions. Management support was considered vital to the implementation of EBP. However, the personal obligation to work in line with EBP must also be emphasised; the participants apparently underestimate its importance.