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Individuals with special needs encounter multidimensional experiences in identification, assessment, labeling/categorization, placement, and instruction/intervention. These experiences call for multidimensional strategies that require different educational practitioners and professionals. These individuals must bring with them different ideas on how to remediate problems experienced by children and youth with special needs. Sometimes, in dealing with these issues, we forget that collaboration, consultation, and cooperation (the 3Cs) are keys. To advance these 3Cs, the Comprehensive Support Model (CSM) must be at work. Based on the CSM, students, families, school personnel, communities, and government agencies must work together to maximize the fullest potential of all students, including those with special needs.

Purpose – This study examines the effectiveness of internal control systems of listed firms in Ghana. The recent (especially international) financial reporting scandals have caused regulators to place a lot of attention on internal control systems as a mechanism that could help improve the quality of financial reporting.

Design/methodology/approach – The study examined annual reports of a sample of 33 firms listed on the Ghana Stock Exchange. In measuring the level of internal control effectiveness, 23 items relating to internal control categorised under control environment, information and communication, risk assessment, control activities and monitoring were operationalised and the effectiveness score was determined based on the items.

Findings – Overall internal control system showed an average level of effectiveness in this study, which implied an overall low level of effectiveness. Of the five categories assessed under internal control system, control environment showed a higher level of effectiveness.

Originality/value – The study makes a contribution to the academic research activities relating to internal controls in Ghana.

Limitations – Inherent in the measurement process is an element of estimation error as a result of the use of subjective judgement for some items operationalised in assessing internal control effectiveness.

This chapter is an examination of what is meant by the term ‘Good Farmer’ and whether or not this is compatible with being a good businessperson. The term ‘Feckless Farmer’ is introduced to describe someone who is the opposite of a Good Farmer. And all of this is considered with reference to the farmers of the village of Ambridge in the West Midlands, with special emphasis on the practices of Brian Aldridge and his recent issues with contamination of his land and neighbouring watercourses. This work starts by defining key terms before moving on to consider the similarities and differences between farms and other types of businesses. The different philosophical paradigms that can underlie different definitions and practices of a Good Farmer are also explored. The ways that the economies of farms differ from most businesses will also be discussed. With some conclusions being drawn as to whether Mr Aldridge is a Good Farmer or a Feckless one, and if he deserved to be lauded as an award-winning businessperson.

Families conduct their affairs through processes that are built upon those of previous generations and also social capacities such as culture, class, oppression and poverty. The media has played a part in stereotyping the lower classes through their portrayal on the television programmes such as Benefits Street and Jeremy Kyle and tabloid newspaper stories. This chapter is a case study of two families who are at the opposing ends of the social scale, the Horrobin/Carter and Aldridge families. The two families were chosen due to them being linked by marriage in the younger generation. Through the use of genograms, we explore how the families differ in their attitudes towards relationships within their individual families, and also how they relate to each other as separate family groups. Despite the many differences, there are also a number of key similarities, particularly regarding the key females in the families, in terms of family background and snobbery. We also show that there is little family loyalty in the more privileged family and a power differential between the two families (oppressors vs. oppressed) in terms of the crimes committed.

We conjecture that there are five stages to academic entrepreneurship: motivation, governance, selection, competition, and performance. The process of academic entrepreneurship originates with the motivation of faculty, universities, industry, and government to commercialize knowledge that originates within the university setting. The model conceptualizes that the governance and competitiveness of the commercialized knowledge moderate the mode selection and ultimately the performance of academic entrepreneurship. The conceptual and empirical support for the model are derived from a theory-driven synthesis of articles related to academic entrepreneurship.

This chapter investigates how new technologies of encryption and cryptocurrencies enable entrepreneurial opportunities outside legality in the dark net. Since ventures on illicit dark net markets lack access to the legal system and to law enforcement agencies, they must rely on mechanisms for settling disputes with business partners without the involvement of mediating agencies. To this end, the presence of trust is decisive in coordinating cryptomarket activities. Hence, entrepreneurs on dark net markets utilize technology to gain trust, establishing new ways of drug dealing, with disruptive potential for classic illicit drug markets. Against this background, this chapter shows how technological change affects the identity of entrepreneurs on the dark net. Special emphasis is given to the entrepreneurs’ self-concept, their consumer service, knowledge and capabilities and how, in a holistic view, this development innovates the traditional way of dealing illicit drugs.