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The purpose of this paper is to investigate student information literacy skills in the Technological Education Institute (TEI) of Thessaloniki, Greece, and examine whether courses and/or library seminars make any difference and contribute to the development of information literacy skills.

The survey is conduct with students from all the departments of TEI that are enrolled at the sixth or seventh semester of their studies. The instrument of the survey is a structured questionnaire that included 12 questions, and measured a total of 73 variables.

A significant percentage of the students have not completed an assignment in the previous semester, are not acquainted with the scientific sources available in the library, and have not attended an information literacy course and/or a library seminar. However, there is a slight difference between those respondents who have “attended an IL course integrated in the curriculum” and those who have not.

The approaches described here may be helpful to librarians when they prepare guidelines for a program that assesses the level of students with regard to information literacy skills.

Despite the new ‘needs driven’ criteria for public funded admission to nursing homes, there remains concern that older people are entering such care inappropriately. However, neither previous research or policy makers have sub‐divided such inappropriate entries into their constituent groups: those who are inappropriate because they are too independent and those who are inappropriate because they are too dependent. The aims of this study were to determine the extent of inappropriate nursing home admission amongst older people in nursing homes in six areas of England and Wales between 1995‐96. This was done through a retrospective case‐note review using a structured data‐collection pro forma. Although the study found no evidence of extensive inappropriate placement, extrapolation of these data suggests that 6,750 of those admitted to nursing care could have coped in a more independent environment. The inappropriately admitted group were more likely to have lived alone, be female, elderly and not to have seen a geriatrician. It is concluded that the most effective way to prevent such admissions would be to ensure the involvement of specialist geriatricians in the multidisciplinary team involved in admission decisions.

The authors propose an alternative robust technique to test for discontinuities in distributions and provide consistent evidence of discontinuities around zero for both scaled and unscaled earnings levels and changes. The advantage of the proposed test is that it does not rely on arbitrary choice of bin width choices.

To evaluate the power of the test, the authors examine the density function of non-discretionary earnings and detect no evidence of discontinuities around zero in levels and changes of these non-discretionary earnings. As robustness, the authors use pre-managed earnings excluding accrual and real manipulation and find similar evidence.

The finding using our technique support the Burgstahler and Dichev (1997) interpretation on earnings management, even for smaller sample sizes and reject the theory that discontinuities arise from scaling and sampling methods.

The study provides an overview of those studies that support and those that oppose using “testing for discontinuities” as a way to examine earnings management. The authors advance the literature by providing an alternative methodology supporting the view that the kink in the distribution represents earnings management.

The area of behavioural phenotype research and related clinical practice is now recognised as one of high relevance to all practitioners who help people with learning disabilities, whatever their age. Knowledge continues to accumulate rapidly regarding aspects pertaining to aetiology, likely developmental, emotional and behavioural challenges, useful multidisciplinary interventions and supports and long‐term prognosis. This paper reviews the concept, its history and recent developments, focusing on those aspects which are of particular importance to clinical and other care and support professionals and their clients. There is a continuing need for widespread dissemination of the large body of relevant information, and its application to practice in order to maximise benefits for people with learning disabilities and their families.

The purpose of this study is to investigate the attitudes and perceptions of Greek librarians regarding information literacy programs and their preparedness for such programs.

The study was targeted at all professional and paraprofessional staff of the academic libraries in Greece and Cyprus. The instrument was a specially designed structured questionnaire which included 20 questions, in sum 67 variables.

Most libraries do not deliver information literacy programs, but some kind of library instruction. Many respondents consider that more money, more librarians and an appropriately equipped space are the best ways to improve information literacy programs. Concerning the information literacy trainers, there are those who emphasize teaching abilities and/or pedagogical experience, and those who emphasize infrastructure and funding.

The paper contributes to the existing knowledge of information literacy skills by revealing certain issues regarding the academic libraries in Greece and Cyprus.

The paper aims to explore the “build or lease” dilemma that a new operator faces when it plans to enter a liberalized telecom market. The “build” decision requires the operator to invest in new network infrastructure. The “lease” part involves obtaining access to the subscriber by leasing the access part of the network via local loop unbundling (LLU) and/or by implementing wholesale broadband access (WBA) (also known as bitstream access). Which are the factors that an operator should take into account when it designs a broadband strategy based on LLU and/or WBA? Are there regulatory measures that can affect the outcome of such a strategy? The paper aims to provide specific answers to both questions.

Initially the paper establishes the case that LLU as well as WBA can indeed be considered as a useful instrument during the initial stages of broadband development. Consequently, the paper explores the “build or lease” dilemma by using a cost model created from actual market data that, first, identifies the most crucial parameters for the provision of broadband services via LLU, and, second, analyzes the relation between the operators' cost for full/shared LLU and the relevant cost for WBA deployment. The model is used in several scenarios that examine physical vs distant collocation, number of customers, bandwidth, backhaul links and full/shared unbundling access versus WBA, among other factors.

The cost model shows that there are several factors that should be examined when new entrants design their broadband deployment strategy. In such a case, as an operator establishes market presence, LLU becomes progressively more and more attractive. The paper also discusses how this process can be further accelerated if governments, regulators and operators adopt several additional guidelines with respect to broadband deployment based on LLU and WBA.

The results of the paper guide an operator in the design of a successful broadband strategy based on LLU and WBA.

As far as the authors know, such a cost model is not publicly available in the form of a research paper or otherwise.

The use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to compare the power of these models in a United Kingdom (UK) sample of 19,424 firm-year observations during the period 1991–2018. The authors include artificially-induced manipulation of revenues and expenses between zero and ten percent of total assets to random samples of 500 firm-year observations within the full sample. The authors use two alternative samples, one with no reversal of manipulation (sample 1) and one with reversal in the following year (sample 2).

The authors include artificially induced manipulation of revenues and expenses between zero and ten percent of total assets to random samples of 500 firm-year observations within the full sample.

The authors find that real earnings manipulation models have lower power than accrual earnings manipulation models, when manipulating discretionary expenses and revenues. Furthermore, the real earnings manipulation model to detect overproduction has high misspecification, resulting in artificially inflating the power of the model. The authors examine an alternative model to detect discretionary expense manipulation that generates higher power than the Roychowdhury (2006) model. Modified real manipulation models (Srivastava, 2019) are used as robustness and the authors find these to be more misspecified in some cases but less in others. The authors extend the analysis to a setting in which earnings management is known to occur, i.e. around benchmark-beating and find consistent evidence of accrual and some forms of real manipulation in this sample using all models examined.

This study contributes to the literature by providing evidence of misspecification of currently used models to detect real accounts manipulation.

Based on the findings, the authors recommend caution in interpreting any findings when using these models in future research.

The findings address the earnings management literature, guided by the agency theory.

The tools and techniques of strategic planning are being increasingly used in many parts of the world. Suggests that, although the planners in Bahrain appear to have limited awareness, there is a clear need for them to become more familiar with various tools and techniques to enhance their planning ability. Reports on recent research into the use of ten of the most common planning techniques: SWOT analysis, the product life cycle, the experience curve, the growth‐share matrix (BCG), the directional policy matrix, the PIMS study, gap analysis, perceptual mapping, financial analysis and SPACE analysis.

This article focuses on the consequences of having FraX‐E, the rare but well recognised variant of fragile X syndrome. The authors provide some background on the condition and report on recent research and evidence. Three case reports are outlined and the specific behavioural aspects of the syndrome are considered. The authors argue that it is important that the behavioural phenotype for FraX‐E is clearly identified and defined in order to give those with the condition relevant psychological and educational support in the future.