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This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

Attention deficit hyperactivity disorder (ADHD) is the most commonly diagnosed psychological disorder of childhood. Prevalence of ADHD currently is estimated at 5% among school-age children making it a serious concern for educators. One aspect of ADHD, however, that has received comparatively little attention is the academic difficulties that are commonly associated with ADHD. This chapter provides an overview of the extent and nature of academic problems of students with ADHD. First, a theoretical perspective on academic deficits of students with ADHD drawn from Barkley's (2006) theoretical work is presented. Second, the academic status of students with ADHD is discussed. Third, drawing on longitudinal studies, the academic trajectory of students with ADHD is examined. Fourth, possible causal factors for academic problems and core deficit areas of working memory and executive functions are discussed. Next, progress in academic interventions for ADHD is assessed and promising interventions are noted. Finally, some possible directions for future intervention research are provided.

This paper reports on the importance and use of information technology in a sample of 150 new small firms. It provides statistical evidence to show that the greater the use of IT, the higher the firm’s performance. By contrast, the owner manager’s belief in the importance of IT to the management of their business is not correlated with performance. Empirical evidence is then presented to confirm that IT use is increasing, in general, year on year, and is being implemented as a management information tool. Finally, a profile is presented of the typical components of a young management information system, within the context of a management accounting framework. It is suggested that, given the proven importance of IT to the new small firm, a management information system should be developed that takes advantage of the opportunities offered by new technology, and that this, in turn, should lead to enhanced performance.

The current study examines the media's depiction of demands to defund the police. Although this call to action has been a part of the public discourse for decades, the call has reached mainstream attention following the police-involved death of George Floyd in May 2020. Black Lives Matter, the American Civil Liberties Union, Color of Change, and other prominent organizations have endorsed this call. However, there is a lack of agreement on the “correct” meaning of this socio-political movement.

The authors performed an inductive content analysis of the news articles using MaxQDA, a qualitative data analysis program. The authors focus on the text and its themes and patterns in the descriptions of #DefundThePolice, both implicit (e.g. tone) and explicit (e.g. defining the movement as problematic). The codes were further refined following open coding to fully develop the existing patterns. The results are organized by the themes within the articles. The findings also include direct quotes to reinforce the themes.

In the authors' content analysis of news reports, the authors find that the US and UK news outlets report definitions that parallel the M4BL's description of the movement. In this respect, media coverage reflected the basic tenets of the movement accurately as opposed to using definitions that misrepresent the group's primary objective. Although these sampled news articles generally adhered to the basic description of the defund movement, the authors found that the overall substance and tone of coverage varied across outlets. This divergence yielded five overarching themes that included: the involvement of corporate America in the defunding debate, the frequent use of opinion pieces, mentions of history for informing the debate, the inclusion of the police perspective, and reporting that seemed to tie the defund movement to increases in violent crime.

This article explores how the mass media reports and defines the #DefundThePolice movement. Although much debate surrounds this issue, there is limited understanding of the mainstream news media's depiction of the movement. The current study addresses this research gap and informs the defunding debate by examining whether media descriptions of the movement coincide with the Movement for Black Lives benchmark delineation.

There are many accepted ways in which the economist may look at the business enterprise, each of which involves a different blend of theory and empirical evidence. Unfortunately, one gets the impression that many microeconomists have had no direct contact with firms: their experience of the very object on which some lavish such intricate mathematical analysis is entirely second‐hand. Happily, such isolation from the proper object of analysis, the firm, is by no means typical of the history of economic analysis. Adam Smith, the founder of modern economics, was well acquainted with the business community of Glasgow. He was on good terms with the leading merchants of the day including, most notably, Provost Andrew Cochrane who assisted Smith in the acquisition of statistical and institutional information later to be used the The Wealth of Nations. Alfred Marshall too had a serious concern for the realities of business activity. In 1885 he made an extended visit to the United States which took him into many factories and provided the basis for his paper “Some Features of American Industry”. Even ten years later “his zeal for field work remained unimpaired”, and the months of August and September saw Marshall undertaking extensive tours of English mines and factories. One hundred years later, one notices scarcely any enthusiasm on the part of economists for fieldwork of the sort that would take them into the business enterprise. A welcome sign of the possibility that this parlous state may yet be modified is contained in an article by Lawson, where it is argued that “more resources should be allocated, and attention paid, to the results of forms of case‐study, to personal histories, and to the study of primary sources. At the very least a re‐evaluation of research priorities and methods may be in order”. Such an attitude is in sympathy with the line of argument pursued in this article.

Custodial settings are high‐risk environments for HIV. This paper examines publicly available data about the drug use and risk behaviours of Thai and Indonesian prisoners and outlines a process used to collect new data. In 2005, the Departments of Corrections in Thailand and Indonesia requested researchers examine HIV and drug use issues but the findings are too sensitive to publish. The Departments of Corrections in Thailand and Indonesia are using the results to develop public health responses.

Positive behavioural support has been considered as a valuable alternative to residential care for children and adolescents with learning disabilities and behaviour that challenges. While recent evidence suggests it has a positive impact on behaviour and carer ability to cope, there is little evidence of its economic costs or benefits. The paper aims to discuss this issue.

An exploratory cross-sectional study was conducted to evaluate the cost of providing positive behavioural support to ten children and adolescents with learning disabilities and behaviour that challenges living in the community in Ealing, West London. Comparison was also made with the cost estimate of possible alternative support packages for children and adolescents with learning disabilities and behaviour that challenges in the UK, as obtained through a Delphi exercise.

Total cost of services per child was £1,454 per week for young people supported short-term, and £1,402 supported long-term. Children and adolescents were making use of a range of social care, education and health services. Over the full sample, half of the total cost was accounted for by education services. The Delphi exercise estimated the weekly cost of residential-based care as more expensive than the cost of community-based care for children and adolescents with learning disabilities and behaviour that challenges. At the end of the ITSBS, all ten children and adolescents initially at risk of imminent residential placement were living in the community with less service-intensive and less expensive support. This suggests that avoiding residential-based care could reduce costs in the long term.

Positive behavioural support has potential to support people with learning disabilities and behaviour that challenges in the community, leading to potential cost advantages. However, this is a small study and more robust research is needed.