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This chapter introduces a model for school libraries in Scotland, based on best practices as identified in the literature, and on five case studies undertaken in schools, two in the United States and three in Scotland. The research design was qualitative, and used grounded theory and multiple case study methods. The model represents an ideal set of circumstances for school libraries in Scotland, highlighting the interconnected web of influences that affect the success of a school library in meeting professional standards. These influences primarily fall in three areas: the school librarian, the school environment, and the professional support available to the librarian. The school librarian is the primary leader of the school library program, but factors in these other two areas can provide opportunities and barriers that can help or hinder the success of the library service. For instance, the findings suggest that school-based factors such as curriculum, scheduling, technology facilities, and staffing can have significant influence over the access the librarian has to teachers and students. Our model includes all three areas in describing a set of circumstances that would allow a school library program to thrive and meet the highest professional standards.

This paper studies the empirical application of an asset pricing model derived from the irrational individual behavior of loss aversion. Previous research using loss aversion asset pricing finds conclusive evidence that estimations match market equity premium and volatility using simulation data. We find that within its empirical application, the estimated errors are comparable to errors estimated from the capital asset pricing model. This study of the correlations between rational and irrational asset pricing model from the empirical results finds validity for both estimated values. Finally, we see the importance of cultures, economic development and financial development on asset pricing through an empirical examination of five pacific-basin countries in the estimation of asset pricing models.

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

The internationalisation of industries has spilled over to academia, whereby institutions of higher learning (IHL) increasingly compete in the graduate quality and applied graduate knowledge capabilities that they can offer. With increasing global competition for students, combined with the evolving need for lifelong learning in dynamic industries impacted by digital knowledge management, there is an opportunity for IHLs to be able to evolve to ensure their business models enable services and service delivery to cater to and help shape industry demands. This chapter will look at micro-credentialing (MC) and how the provision of MCs has changed along with the evolving IHL education environment. The demands of students, employers and ecosystem considerations will be addressed through a review of the current landscape, pathways to MC and how MC may be operationalised. The Bersteinian approach to pedagogic classification, which identifies the framework of knowledge as being communicable via three axes of singularism, regionalism and a wider generalist approach is referenced as a framework. The resultant recommendations that draw upon these foundations will conclude the chapter.

Zaleha Abdul Shukor is a Senior lecturer in Accounting at the School of Accounting, Universiti kebangsaan Malaysia. She obtained Masters of Commerce from Macquarie Uni, Australia and BSc (Acctg) from Syracuse Univ, NY. She is pursuing her PhD at Universiti Teknologi MARA, Malaysia. Her research interests include, financial reporting and capital market-based research.