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The purpose of this interdisciplinary paper is to explore the constraining role of accounting in the higher education pursuit of sustainability goals and to provide recommendations to transform accounting in ways that create incentives for sustainability and a dialogic reporting culture in higher education accounting.

Critical social theory and “strong” sustainability provide the theoretical framework for this interdisciplinary analysis. A literature review and collection of anecdotal evidence supports conceptual development of accounting technologies that provide incentives for sustainability practices in higher education.

Conventional accounting practices are founded on positivism, managerialism, and neo‐classical economics, creating a psychic prison for the accounting discipline that fails to recognize the socially constructed nature of accounting reports and their explicit valuation role. University rewards structures, reporting mechanisms, and curricular foci dictate against the transformation of accounting technologies toward sustainability. Other anecdotes illustrate how accounting processes hinder sustainability initiatives in higher education.

The paper recommends five changes that could be made to existing accounting reports for higher education institutions. It also proposes the adoption of both narrative reporting and a dialogic model of sustainability reporting and expansive learning in higher education organizations that would provide a transitional process for change.

Little literature has addressed the role of accounting in sustainability practices. This paper offers a sociological analysis of the assumptions built into the accounting profession and a reconceptualization of accounting practices that could be pioneered on the campuses of higher education institutions.

The purpose of this paper is to map the different moral positions articulated by small business owners in relation to social responsibility (SR) commitment and practice.

This qualitative study utilized collaborative action research with 25 small business owners in two Canadian provinces and used combined methods of group dialogue, personal semi‐structured interviews, and thematic analysis through researcher triangulation.

We found that the morality underpinning business owners' social responsibility tended to be embedded in a sense of relationship with and commitment to the well‐being of the local geographic community. However, this was threaded with felt ambiguities, revealing their understanding of a spectrum of SR practices.

Through an ethical analysis, we argue that this moral commitment to community is connected to a relational worldview as part of a distinctive ethical vision while, at the same time, the small business owner‐managers were continuing to pursue business within an environment of orthodox economic ethics and practices. This substantially impacted the shape of their commitment as social change agents and their engagement in collective activities with like‐minded peers.

Further research is needed to reveal how much the lack of engagement in collective social change activities and collective promotion of social responsibility is related to the practical issues of time famine, maintenance of a business niche, or an individualist ethos.

This study contributes several original findings by identifying a range of SR practices and the ethics behind each, from the perspective of small business owners, how they position themselves, as well as the paradoxical constraints they experience.

The demand for higher bandwidth has resulted in the development of mm-wave phased array systems. This paper aims to explore a technique that could be used to feed the individual antennas in a mm-wave phased array system with the appropriate phase shifted signal to achieve the required directivity. It presents differential Colpitts oscillators at 5 and 60 GHz that can provide differential output signals to the quadrature signal generators in the proposed phase shifter system.

The phase shifter system comprises a differential Colpitts voltage controlled oscillator (VCO) and utilizes the vector-sum technique to generate the phase shifted signal. The differential VCO is connected in the common-collector configuration for the 5-GHz VCO, and is extended using a cascode transistor for the 60-GHz VCO for better stability at mm-wave. The vector sum is achieved using a variable gain amplifier (VGA) that combines the in-phase and quadrature phase signal, generated from oscillator output using hybrid Lange couplers. The devices were fabricated using IBM 130-nm SiGe BiCMOS process, and simulations were performed with a process design kit provided by the foundry.

The measured results of the 5-GHz and 60-GHz VCOs indicate that differential Colpitts VCO could generate oscillator output with good phase noise performance. The simulation results of the phase shifter system indicate that the generation of signals with phases from 0° to 360° in steps of 22.5° was achieved using the proposed approach. A Gilbert mixer topology was used for the VGA and the linearity was improved by a pre-distortion circuit implemented using an inverse tanh cell.

The measurement results indicate that differential Colpitts oscillator in common-collector configuration could be used to generate differential VCO signals for the vector-sum phase shifter. The simulation results of the proposed phase shifter system at mm-wave show that the phase shift could be realised at a total power consumption of 200 mW.

Although a substantial body of research has examined the effects of job characteristics on job attitudes, there is a paucity of work on individual difference moderators of these relationships. Based in selective optimization with compensation theory and socio-emotional selectivity theory, the purpose of this paper is to show that age moderated the relationship between task variety and two key job attitudes, job satisfaction and engagement.

Data were collected through self-report questionnaires (n=152), using a time-lagged design with two waves (two to three weeks between T ₁ and T ₂).

The authors found that task variety had a stronger relationship with job satisfaction and work engagement for younger workers compared to older workers.

Although there was good age variance in the sample, it had fewer late-career workers and more workers who are in their early and mid-career.

To have workers of all ages satisfied and engaged at work, we need to understand which work characteristics are the best for them. For example, it may be a competitive gain for organizations to challenge younger workers with different tasks, and to challenge older workers in ways that utilize their experience.

The study addresses a societal issue related to profound demographic changes in the age composition of the workforce, gaining a better knowledge of differences between workers of different ages to promote effective interventions and policies.

This is the first study to show that task variety differentially affects worker satisfaction and engagement depending on the age of the worker.

The concept of an American Dream was interrogated during a service-learning partnership between university students and a multilingual, racially diverse class of sixth graders. The one-on-one service-learning partnerships were at the heart of the semester-long project and sought horizontalidad, or non-authoritarian democratic communication and shared knowledge creation. The paper aims to discuss these issues.

This project leveraged the arts and humanities within the context of social studies education to promote youth civic engagement. This project used Photovoice methodology in which all participants took photos and wrote about their American Dream. Participants then shared their photography and writing at three public gallery events in the community in an effort to educate others about their perspectives, experiences, and hopes regarding the American Dream.

Findings from the reciprocally minded partnership centered on the sixth-grade students taking a collective approach to the American Dream. Specifically, they noted their commitment to their families and desire to support others, with some sixth graders even sharing a commitment to promoting social justice. Some participants demonstrated a “we consciousness,” or a collective approach to social justice.

The study provides insights into how educators can engage middle school students in democratic practice as active citizens in a service-learning partnership. Through a service-learning themed project about the American Dream, middle school students were able to share their voices and experiences with the larger community via a project rooted in horizontalidad.

Common pedagogical approaches to entrepreneurship education include business plan writing, case studies, consulting, and simulations. Yet, in effect, these learning vehicles are simply proxies for the venture launch process. Operating under the assumption that learning entrepreneurship is a complex endeavor best addressed by a portfolio of pedagogical techniques, some instructors have experimented with launching student businesses in addition to traditional approaches.The challenge is how to do this with inexperienced undergraduate students within the confines of a 15-week semester. Included in the article are an outline of the process, a qualitative assessment of student learning, and suggestions for further research.

The article discusses Outward Bound's participation in the human potential movement through its incorporation of T-group practices and the reform language of experiential education in the late 1960s and early 1970s.

The article reports on original research conducted using materials from Dartmouth College and other Outward Bound collections from 1957 to 1976. It follows a case study approach to illustrate themes pertaining to Outward Bound's creation and evolution in the United States, and the establishment of experiential education more broadly.

Building on prior research (Freeman, 2011; Millikan, 2006), the present article elaborates on the conditions under which Outward Bound abandoned muscular Christianity in favor of humanistic psychology. Experiential education provided both a set of practices and a reform language that helped Outward Bound expand into the educational mainstream, which also helped to extend self-expressive pedagogies into formal and nonformal settings.

The Dartmouth Outward Bound Center's tenure coincided with and reflected broader cultural changes, from the cold war motif of spiritual warfare, frontier masculinity and national service to the rise of self-expression in education. Future scholars can situate specific curricular initiatives in the context of these paradigms, particularly in outdoor education.

The article draws attention to one of the forms that the human potential movement took in education – experiential education – and the reasons for its adoption. It also reinforces emerging understandings of post-WWII American outdoor education as a product of the cold war and reflective of subsequent changes in the wider culture to a narrower focus on the self.

This paper explores how the Government of the Hong Kong Special Administrative Region (HKSARG) securitizes internal security, cultural identity and welfare system through refugee policy instruments. It also aims to explore the roles of members of the Legislative Council (Legco) and Chinese newspapers in the securitization process.

The author analyzed 6 landmark verdicts, 342 related documents of the Legco, 2,386 news coverages and 408 editorials/ column articles from 6 selected Chinese newspapers from 2005 to mid-2019. While documents of the Legco were collected from the Legco archives, news reports, editorials and column articles were gathered on Wisenews with the keywords, namely, refugees, asylum seekers, torture claims and non-refoulement claims.

The author argues that the advanced comprehensive security approach helps to comprehend the securitization process in Hong Kong. The HKSARG, Legco members of the pro-government camp and pro-government Chinese newspapers perform as securitizing actors who regard refugees as an existential threat to the referent objects, i.e. internal security, cultural identity and welfare system.

There are two significant limitations, namely, the coverage of newspapers and the absence of poll data. This paper merely selected six Chinese newspapers, which do not cover English newspapers and some other Chinese newspapers in Hong Kong. It may neglect some important data. Additionally, owing to the absence of longitudinal poll data, the author chose not to examine the related materials.

This paper intends to be the first study to provide a longitudinal examination of the transformations of current refugee policies in Hong Kong.

The purpose of this paper is to explore the issue of how best to develop teacher capacity in Cambodia. Since the 1990s the Ministry of Education, Youth and Sport (MoEYS), with its development partners, has undertaken the tremendous task of rebuilding Cambodia’s shattered education system. Many of the policies and programmes that have been developed hinge on building teacher capacity. This paper investigates the extent to which the capacity of teachers in the schools in this study was developed under the current cascade model favoured by the MoEYS.

Using a case study methodology data were collected, primarily, through semi-structured interviews with teachers in three government primary schools located in different geographical areas, and ministry officials and advisors based in these locations.

The findings identified that the current cascade model of capacity development, apart from watering down what is taught as it filters along the system, is not developing the requisite capacity of teachers. The findings suggest that the current model limits what constitutes capacity and for whom.

An expanded model of capacity development is forwarded that includes: school-based training for all teachers on an ongoing basis; incremental training; and regular training for trainers and principals.

This paper offers valuable insights that contribute to the ongoing discussion of how best to develop teacher capacity in Cambodia. It may also offer insights on developing teacher capacity to those working in similar situations.

In some ways the year that ends with this month—the year covered by the eighteenth volume of The Library World—has been a definitely bibliographical and indexing one. Librarians were never before furnished with so many aids to book‐selection, for example. Hitherto they have depended for exhaustive statements of the literary output of England upon The Publisher's Circular and The Times Literary Supplement, which invaluable aids they will continue to use, and for selective guides they have had recourse to the lists of best books in The Librarian and in The Library Association Record, with auxiliary service from the A.L.A Book List for American books. Now a formidable competitor to all these has arisen in the fully annotated, classified, and comprehensive monthly lists in The Athenæum, which are being published with the co‐operation of The Library Association. These lists, which are classified by Dewey, are in a sound library cataloguing form—and thus are superior to those in The Times Literary Supplement—and have been made selective by the starring of the best books. This work of starring has been undertaken by librarians, and in consequence of the appearance of the lists the Library Association has decided, wisely as we think, to cease publishing its own lists of best books in the L. A. Record. In guides to periodical literature we have the famous Readers' Guide, the excellent monthly issued by the H. W. Wilson Company, which is almost exclusively American—it indexes only eight British periodicals out of a total of ninety‐four—and for special and current use the excellent International Military Digest, issued monthly from New York, which reviews the current literature on military matters. British librarians, however, are most interested in The Athenæum Index to Periodicals, which is appearing under the regis of the Library Association in the form of class lists, which are eventually to be cumulated. It is a most valuable work, but it depends so largely on voluntary effort, and in spite of its merits its value is so little understood by all but advanced librarians, that we are apprehensive as to its continued existence. Bibliographers of the Great War, notably Lange and Berry, have proved of considerable service. For all these bibliographical tools, which mean much help, but also much ill‐paid labour on the part of compilers and publishers, librarians cannot be too grateful. And they cannot show that gratitude better than by supporting and using them systematically.