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This paper presents the experiences and perspectives of practitioners involved in the delivery of intermediate care. The findings emerged from three workshops involving therapists, nurses, social workers and managers from across South Yorkshire which were designed to explore service development issues and practitioner roles in intermediate care delivery. It explores the practitioners' interpretations of intermediate care and their vision for the future of the service, and discusses the implications for services, employers and policy makers.

This paper examines the notion of intermediate inequality and its measurement. Specifically, we investigate whether the intermediateness of an intermediate measure can be preserved through repeated (affine) inequality-neutral income transformation. For all existent intermediate measures of inequality, we show that the intermediateness cannot be preserved through the transformation; each intermediate measure tends to either a relative measure or an absolute measure. This observation is then generalized to the class of unit-consistent inequality measures. An inequality measure is unit-consistent if inequality rankings by the measure are not affected by the measuring units in which incomes are expressed. We show that the unit-consistent class of intermediate measure of inequality consists of generalizations of an existent intermediate measure and, hence, the intermediateness also cannot be retained in the limit through transformations.

Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning outcomes. Currently, two prominent intermediate-level financial accounting texts cover the SCF primarily in one end-of-text chapter, a massed presentation. The current study argues that the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts. In accordance with the spacing effect (Dempster, 1988), instruction of SCF material across the major recognition and measurement topic chapters, a spaced presentation format, potentially yields enhanced learning outcomes in comparison to the massed presentation.

Across three semesters of an intermediate-level financial accounting course, the SCF delivery format and coverage were varied in a 1 × 3 between-subjects experiment. The subjects completed an indirect-method SCF preparation task, which I analyzed across the three conditions.

Students learning the SCF presentation of intermediate-level transactions in a spaced presentation earned higher scores on the task compared to those learning the material in a massed format. Furthermore, the students exposed to the massed presentation performed no better than those not instructed on the material.

I base my findings on the results of one assessment of the SCF in one course. Future research should consider various tasks related to the SCF at different course levels and across a variety of instructional techniques.

The results imply that changes to the delivery of SCF material could potentially produce benefits to student learning.

Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting.

Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement pre and post-technology adoption over a 10-year period.

We confirm prior research findings that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find evidence that an online tutoring system, ALEKS®, helps moderate these negative correlations. Results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time.

Provides empirical evidence on the usefulness of online accounting software as a review tool in intermediate accounting.

Disadvantages experienced by accounting students due to when, where, and how they learned introductory accounting can be overcome quickly.

Although vendors of intelligent online tutoring software market their product as a useful review tool for intermediate accounting, academic research has not examined the effectiveness of these products.

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese municipality.

An observational cross-sectional study was conducted with a convenience sampling consisting of school snacks from a Portuguese municipality. The nutritional assessment used food labels and a Portuguese food composition table. The literature review for carbon footprint assessment was conducted by searching for the products under analysis or similar ones.

The results showed that 80% of snacks have a higher energy value than recommended. The majority of options are below recommendations for protein and fat and above recommendations for carbohydrates. The intermediated meals with more dairy products in composition have the highest carbon footprint. The carbon footprint included the packaging of the products, and it wasn't possible to determine the influence of non-food products.

This study has limitations in the fact that we do not know the carbon footprint of Portuguese products and we had to compare them with others, from different countries, with possibly different types of production.

Intermediate meals are inadequate, and the carbon footprint is higher when the intermediated meals include products of animal origin – the reason why the composition of intermediated meals should be redesigned considering the achievement of these targets.

The promotion of intermediated meals that promote the Mediterranean eating pattern contributes to health and well-being and is a vehicle for nutrition education and healthy food consumption in schools.

Many studies have been conducted to analyse the carbon footprint and environmental impact of school meals, but commonly lunch is the meal evaluated and the assessment of intermediated meals' impact is an open field.

Intermediate short food supply chains (SFSC) have been presented as a possible solution to unsustainable global food supply chains. There is currently a knowledge gap about intermediate SFSC. Thus, this review synthesizes the available literature to identify prominent themes and their main considerations.

This research is based on a systematic literature review including peer-reviewed journal articles until December 2021. Inductive data coding resulted in the identification of four themes related to intermediate SFSC.

The identified themes illustrate the complex landscape intermediate SFSCs operate in and focus on the key relationships within these supply chains. The established relationships have implications for the governance of intermediate SFSCs. The organization of intermediate SFSCs affects numerous sustainability indicators.

Future research should focus on the position intermediate SFSCs have in food systems and the roles intermediaries have in intermediate SFSCs. There is furthermore an opportunity for researchers to investigate different types of intermediaries and explore the factors influencing them.

Creating sustainable food supply chains is one of the major societal challenges of today. The current state of the art suggests that intermediate SFSCs could play an important role in achieving this. So far, this area is underdeveloped and this review highlights knowledge gaps in the literature and suggestions for a future research agenda are proposed.

The purpose of this paper is to explore the value added of exports of services, which increasingly involve intermediate inputs to manufacturing and are indirectly embodied in intermediate and finished good exports to the global market earned by Taiwan and South Korea.

This paper uses the World Input-Output Database to examine and compare the competitiveness of service industry between Taiwan and South Korea in China from 1995 to 2011. The author measures the value added of export in two ways: value added in trade (VAiT) and trade in value added (TiVA).

The proportion of domestic (intermediate and final demand) VAiT was created by Taiwanese and South Korean exports to China. The services amount share of value added embodied in Taiwanese electrical and optical equipment (ELE) exports to China increased gradually (38.0–45.7 percent) from 1996 to 2011, that was more than that of South Korea (26.7–23.3 percent). Taiwanese financial and business (F&B) service contributed to Taiwanese ELE production exported to China. In service sectors, the proportion of VAiT of Taiwanese F&B service embodied in ELE exports to China increased annually (9.8–11.5 percent), that was similar to that of South Korea (12.2–11.3 percent). Thus, F&B sector played an increasingly important role in service sectors. Taiwanese F&B promotes the ELE export to China with higher efficiency than South Korea does.

Over the past two decades, the development of information technology and the growth of international specialization and fragmentation of production processes have brought about a global value chains (GVCs) phenomenon in services, which has already been taking place in manufacturing for a long time. Intangible value added of services increasingly involved intermediate inputs from manufacturing and were indirectly embodied in intermediate and finished goods exported to the global market. The focus of this paper is to analyze how the service industry participates in the development of the GVC, with emphasis on the export of ELE production to China in the bilateral trade of Taiwan and Korea with China. In addition to the value-added components, the exports of F&B intermediate products to China have been increasing year by year, and Taiwanese is higher than South Korean. In the bilateral trade between Taiwan or Korea and China, for ELE production exported to China, double counted part of intermediate products is increasing year by year. In terms of the value added of the double counting of F&B exports to China, Taiwan is higher (PDC, 31.23–17.26 percent) than South Korea. (PDC, 8.7–15.12 percent). South Korea and China are not as closely related as Taiwan and China.

This paper considers intermediate care as part of a whole‐systems approach to care. It argues that this perspective allows a wider appreciation of the potential benefits of intermediate care, and that this would also be a welcome feature in future research studies. The paper draws on an evaluation of intermediate care in Cornwall and outlines the central role of intermediate care co‐ordination in the whole system. The example of residential rehabilitation is then used to examine how an individual service relates to the system as a whole. Finally, factors that may also influence local systems such as partnership working and rurality are considered; these are seen as important considerations for any other authorities which might seek to replicate the Cornwall approach to intermediate care.

Intermediate care services generally focus on health and social care organisations as the key commissioning and providing agencies. The private sector is an important contributor to residential intermediate care, and the voluntary sector is also involved in a variety of activities. However, volunteers' contribution is little discussed, and its potential unknown. This article outlines features of intermediate care that may or may not be attractive to volunteers. A survey of volunteer perceptions of their role in one voluntary sector intermediate care service is reported. Recommendations are made for voluntary groups, intermediate care workers and their managers, and policy makers.