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For taxpayer communications made after July 21 1998 IRC Section 7525 extends a confidentiality privilege to tax advice furnished in non-criminal proceedings by certified public accountants and other federally authorized tax practitioners to the extent such communication would be privileged if it took place between a taxpayer and an attorney. However, subsequent to the enactment of the statute, concerns have been raised about the scope and usefulness of the accountant-client privilege. This article presents an examination of the historical development, statutory provisions, and limitations of IRC Section 7525. It also evaluates, through the use of survey responses, the impact of the privilege on the accounting profession. This study is valuable because it is one of the first to examine the confidentiality privilege by using feedback (via a survey) from the accounting profession.

The digitisation of various parts of society is developing at an increasingly rapid rate, which effects the way people receive services and how familiar they are with new innovations and technological challenges in educational environments. The future members of society must be prepared to participate in the creation of new innovative solutions as well as to support the process of knowledge creation. Despite the fact that rapid development of technologies requires society to immediately respond, even under these circumstances society must be able to make meaningful decisions. These processes put on the forefront of competence have the ability to predict the unpredictable, which means that the educational environment must to a certain extent be able to predict what has not yet existed and cannot be verified. However, it must at the same time involve specialists from different fields who must deal with technologies and technological solutions that have not been tested or proven consistent in the long run, measure their impact and predict what services are up to date and what technologies and skills are required. This section examines the conditions for technology-enhanced learning (TEL) in a higher education (HE) context to understand what technologies and digital solutions have traditionally been used as well as the role of educators in driving TEL. The aim of the research is to conduct a pilot study to identify the most recent trends in the use of technologies in HE, identify the future research directions, predict the future directions of development and collect and analyse the obtained data.

This article examines, elementary leveled graphic history, a genre of literature relatively untouched by research. Due to graphic nonfiction’s growing popularity in the realm of children’s literature and its potential benefits for young readers, teachers may want to incorporate this genre of literature into their social studies curriculum. Despite the genre’s appeal, educators should be careful when introducing graphic histories to their students, as nonfiction texts of any kind can possibly contain inaccuracies and biases that might foster misconceptions. In this study, we used a critical content analysis approach to investigate both images and text in four graphic histories on the Battle of the Alamo. We found these books contain several instances of factual errors and biased perspectives. After our analyses, we discussed implications for using these types of books in the classroom to help students enhance critical literacy skills. We connected recommended critical literacy activities to Common Core State Standards for informational texts and writing.

The scientific literature evidences that the quality of care must be improved. However, little research has focused on investigating how health care managers – who are responsible for the implementation of quality interventions – define good and poor quality. The purpose of this paper is to develop an empirically informed taxonomy of quality care as perceived by US managers – named the Integrative Quality Care Assessment Tool (INQUAT) – that is grounded in Donabedian’s structure, process and outcome model.

A revised version of the critical incident technique was used to collect 135 written narratives of good and poor quality care from 74 health care managers in the USA. The episodes were thematically analyzed.

In total, 804 units were coded under the 135 written narratives of care. They were grouped under structure (9 percent, n=69), including organizational, staff and facility resources; process (52 percent, n=419), entailing communication, professional diligence, timeliness, errors, and continuity of care; outcomes (32 percent, n=257), embedding process- and short-term outcomes; and context (7 percent, n=59), involving clinical and patient factors. Process-related categories tended to be described in relation to good quality (65 percent), while structure-related categories tended to be associated with poor quality (67 percent). Furthermore, the data suggested that managers did not consider their actions as important factors influencing quality, but rather tended to attribute the responsibility for quality care to front-line practitioners.

The INQUAT provides a theoretically grounded, evidence-based framework to guide health care managers in the assessment of all the components involved with the quality of care within their institutions.

The purpose of this paper is to study how an account of multiple patient roles when using the Kano model in healthcare improvements can support identification of a wide range of patients’ needs.

The study presented in this paper was part of a longitudinal action research study. The empirical material was collected by various methods (interviews, a focus group, participative observations, and a survey) over a two-month period within the Children’s and Women’s Healthcare department in a Swedish hospital. The respondents included the management team, healthcare professionals, patients, and the patients’ partners.

The study shows that incorporating a view of multiple patient roles into application of the Kano model, and using input on customer needs obtained from patients, relatives, and healthcare professionals, helps to identify a wide range of patients’ needs.

The view on patients within healthcare is being transformed from one based on servility to that of patients as customers. This paper elaborates on a hands-on way of applying the Kano model based on a view of multiple patient roles as a means to support this new patient view. The application builds on input from various groups (such as patients and healthcare professionals), and, by using input from various stakeholders. This approach appears to overcome a gap, identified in earlier research, of either relying solely on patients, or solely on healthcare professionals, when identifying patients’ need. Rather input from several groups – patients, relatives, and professionals – are suggested to be used in combination.

The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.

The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.

The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.

The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.

This year’s annual bibliography includes materials reflecting various aspects of library instruction and information literacy. The academic literature continues to generate the greatest number of citations in these areas, but a small increase in the special libraries area was noted for 2000. The themes of standards for information literacy and assessment were apparent in all areas of the literature.

Novel ideas emerge from conversational interaction dynamics in meetings that are organizational practices of interaction. Drawing from meeting science with a focus on multiparty talk in meetings as communicative events, we refer to interaction dynamics as sequences of verbal statements. We explore patterns of verbal statements in idea generation processes in an explorative, inductive field study of ministerial think tank meetings. These are recurring agile meetings with interactive, free-flowing communication. By utilizing the validated, fine-grained act4teams coding scheme, we differentiate between task-related, procedural, and socio-emotional statements made in these meetings. Our findings show that the interactions within agile meetings are characterized by intensified turn-taking, overlapping speech, and joint heightened involvement. By means of lag sequential analysis, we find that novel ideas emerge from interaction cycles of task and socio-emotional statements. Among the latter, active listening expressed by “mm” or “yeah” is of particular importance for triggering novel ideas. As such, we reveal the micro-level emergence of novel ideas in conversational interaction by highlighting the facilitative function of active listening.

Trafficking in women is among the most serious human rights challenges. Extant studies of the media images of trafficked women suggest that these images emphasize women’s victimization and contribute to the reproduction of existing gender inequalities and power relations. In this case study of Moldovan media and scientific discourse, the authors sought to identify the images of trafficked women that are presented in the print media, on the one hand, and the scientific discourse, on the other. The authors also asked whether those images portray trafficked women in a stereotypical manner. The findings of this chapter revealed that the most prevalent images in both discourses are trafficked women as victims, commodities, and slaves. Both media and scientific discourses include gender oppression, domestic violence, and poverty as dimensions of the victim image. However, these three aspects of the victim image are treated more comprehensively by the scientific discourse. Some of the most prominent differences between the two types of discourses are the absence of women’s agency in the media discourse and absence of the men’s nature as a dimension of the victim image in the scientific discourse. The authors conclude by suggesting that, despite these differences, the images present in both types of discourse could be used to justify policies that would limit the migration of women but fail to effectively address the root causes of sex trafficking in women.