Search results

Through the ideas of and within Oceania that we outline, and within which we locate architecture and institutions for CIE regionally, we illustrate the identified turning points through analysis of dynamic and intersecting trajectories of the Oceania Comparative and International Education Society (OCIES), formerly the Australia and New Zealand Comparative and International Education Society (ANZCIES), and the Vaka Pasifiki, formerly the Rethinking Pacific Education Initiative for and by Pacific Peoples (RPEIPP) project. We offer initial responses to an over-arching theme in posing the question: how, and through what processes, have these groups influenced understandings of ‘regionalism’ for CIE within Oceania? This involves examining the conferences, financing, membership, the Society journal/publications and aspects of CIE education of the two bodies.

This chapter argues that models trying to explain the spread of drug use should not be based on standard epidemiological models developed to describe the spread of infectious diseases. The main weaknesses of the standard model are the lack of attention to micro-foundations and the inappropriateness of several of its assumptions in the context of drug use. An approach based on mechanisms and social interaction is argued to provide a promising alternative to the standard approach. To illustrate this, a model of the spread of drugs based on two mechanisms has been developed (observational learning and social stigma). Lastly, some of the difficulties in testing and deriving policy implications in these models are discussed.

The drug abuse prevention research and practice community has recognized only in the past two decades the important relationship between findings from epidemiologic studies and the development of effective preventive interventions. Epidemiologic studies show what drugs are being used, in what ways, and by whom. They show the age at which most drug users initiate the use of illicit drugs and what characteristics and factors are most likely to be associated with increased risk to initiate drug use. This information and advances in understanding behavior change have had significant impact on the design of effective interventions to prevent drug abuse. This chapter discusses the relationship between epidemiologic and prevention intervention research in five section: (1) a brief history of drug abuse epidemiologic and prevention intervention research; (2) an overview of the epidemiology of drug abuse with an emphasis on the initiation of drug use among children and adolescents; (3) a discussion of the implications of epidemiologic findings for the design of prevention interventions; (4) a review of recent positive findings from prevention intervention research; and (5) a summary of gaps in our knowledge base requiring additional research.

This chapter draws on developmental intergroup theory, parental ethnic-racial socialization literature, anti-bias curricula, and prejudice intervention studies to address the appropriateness of discussing race and racism in early childhood settings. Existing literature about teacher discussions surrounding race and racism is reviewed, best practices are shared, and the need for more research in this area is highlighted. The construct of parental ethnic-racial socialization is mapped onto early childhood anti-bias classroom practices. The chapter also outlines racial ideologies of teachers, specifically anti-bias and colorblind attitudes, and discusses how these ideologies may manifest in classroom practices surrounding race and racism. Colorblind ideology is problematized and dissected to show that colorblind practices may harm children. Young children’s interpretations of race and racism, in light of children’s cognitive developmental level, are discussed. Additionally, findings from racial prejudice intervention studies are applied to teaching. Early literacy practices surrounding race and racism are outlined with practical suggestions for teachers and teacher educators. Moreover, implications of teacher practices surrounding race and racism for children’s development, professional development, and teacher education are discussed.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.