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This paper presents a computationally efficient numerical solution scheme to solve transient heat conduction problems using the boundary element method (BEM) without volume discretization. Traditionally, a transient solution using BEM is very computer intensive due to the excessive numerical integration requirements at each time increment. In the present work a numerical solution scheme based on the separation of time and space integrals in the boundary integral equation through the use of an appropriate series expansion of the integrand (incomplete gamma function) is presented. The space integrals are evaluated only once in the beginning and within each time increment the additional integrals are obtained from the previously evaluated space integrals by a simple calculation. Three‐dimensional applications are provided to compare the proposed strategy with that used traditionally. The CPU requirements are reduced substantially. The solution scheme presented allows for dynamically changing the time step size as the solution evolves. This feature is not practical in the traditional schemes based on boundary discretization only.

State and national initiatives provide teachers opportunities for interdisciplinary units with increased significance of non-fiction in English Language Arts and decreased reliance on the textbook in history and social studies. In these three disciplines, beginning in elementary school, students are expected to scrutinize multiple trade books of the same event, era, or person to construct understandings. Trade books are a logical curricular link between these three curricula. The initiatives, however, do not prescribe specific curricular materials; teachers rely on their own discretion when selecting available trade books. Historical misrepresentations have been found to emerge within trade books to varying degrees, yet only a few empirical studies have been conducted. We empirically evaluated trade books centered on the Anne Sullivan Macy, Helen Keller’s teacher. Celebrated as the Miracle Worker, she remains a relatively obscure figure. As a child, Macy faced the desertion or death of every family member and struggled to overcome poverty and isolation. Macy’s story, thus, complements Keller’s in consequential ways. We report various historical misrepresentations within the trade books and provide ancillary primary sources for teachers interested in addressing the historical omissions.

I SUPPOSE that anyone writing anything on Gilbert and Sullivan ought to begin by stating where he stands in regard to the works of this extraordinary pair. For ‘G. & S.’ is curious. It can perhaps be likened to cricket in that people tend either passionately to love it or as passionately to loathe it; neutrality is encountered relatively seldom. So let me say straight away that I come into the former category. H.M.S. Pinafore and all the other operas in the series have given me enormous pleasure for as long as I can remember, and I hope and believe they will continue to do so in the future.

The purpose of this paper is to investigate the empirical effects of modifying the calculation of the diluted earnings per share (EPS) number in an international compared to the US accounting setting. The diluted EPS calculation originated in the US Accounting Principles Board Opinion No. 15 (APB 15) and continues in both the US Statement of Financial Accounting Standard No. 128 (SFAS 128), EPS and International Accounting Standard 33 (IAS 33) EPS. Our analysis of the treatment of dilutive warrants and options versus other dilutive convertible securities extends the work of McEnroe and Sullivan (2018), hereafter referred to as McEnroe and Sullivan, 2018 and provides more insight into the impact on the international accounting regulatory environment. Using the McEnroe and Sullivan, 2018 proposed alternative EPS model, we investigate revising the EPS model and analyzing the impact on international data observations.

The authors selected our sample from the Compustat Fundamentals Annual Database – North America Daily file. Although using the Global – Daily file would be ideal, the data the authors need to make the alternative EPS calculations is not available in the Global database. The authors pulled data for the years 2010 through 2016 for both the USA and international companies. The authors eliminated companies based upon the criteria described later in the paper (which is comparable to the data restrictions set in McEnroe and Sullivan, 2018).

The results are comparable to the results of the US study. The authors find an average increase in diluted EPS to be 4.57 per cent and the median increase to be 2.43 per cent. McEnroe and Sullivan, 2018 found the average increase in diluted EPS to be 5.72 per cent and the median increase to be 3.81 per cent. The authors do not find a significant difference in the overall average percentage increase when looking across all of the years in the data set and comparing the USA to international observations. Overall, the authors further extend the previous conclusion of McEnroe and Sullivan, 2018 that both the USA and international standard setters should consider the alternative diluted EPS model for accounting regulation.

The study consists of a sample of 262 international firms. An extended study, of all firms subject to International Accounting Reporting Standards (IFRS) might be used by the International Accounting Standards Board and then stratified by country to see if the capital structure of a particular nation’s securities is particularly impacted by the results.

As McEnroe and Sullivan, 2018, p. 499 state, the Financial Accounting Standards Board (FASB) avers that the price-earnings ratio of an equity is perhaps the most frequently cited business statistic in equity analysis. The authors cite one source Kuepper, (2018), that it is “one of the most popular metrics” on the international level of stocks using IFRS. Given that the denominator, in the price-earnings ratio is the focus of our study, as in the case McEnroe and Sullivan, 2018, the results have implications for the further study and revision of IAS 33.

Again, as in the case of McEnroe and Sullivan, 2018, if currently reported diluted EPS results in lower equity prices than under the proposed model, an effect might be higher debt and equity costs. Since the authors are unaware of any rationale for the current treatment, the authors feel that the current formulation is less than optimal and that the issue of its provisions should be examined.

A review of the literature found no other study other than McEnroe and Sullivan, 2018 undertaking the issue.

Purpose – This chapter will utilize the apprenticeship model developed by the Carnegie Foundation for the Advancement of Teaching in their Preparation for the Professions series to study how American Library Association (ALA)-accredited Master of Library Science (MLS) programs could be reformed to better integrate the interests of educators with those of the practicing profession and the public they serve.

Design/Methodology/Approach – The Carnegie model uses three “apprenticeships” to distinguish the three areas professional education must address, labeled in this chapter as knowledge, practice, and identity. Each of these three areas is explored as it relates to the education of librarians, with an emphasis on what constitutes the general knowledge, skills, and identity of librarianship. Examples of how these three components could be integrated into an MLS program are given.

Findings – Current ALA-accredited MLS programs differ widely on the number and content of required courses. Applying the model developed in the other Carnegie studies to the field of library education yields a clearer vision for the professional education of librarians and to a reorienting of the educational experience students encounter in their MLS studies.

Originality/Value – Using examples from other professional education programs allows library educators to see the means by which a holistic education is achieved in other professions. The novelty of this approach is in the breakdown of the various components of a professional education program. The tripartite approach to professional education also provides a useful framework around which to build an MLS program.

This issue is a selected bibliography covering the subject of leadership.

Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate, and engaging content is at the center of effective social studies teaching. Textbooks and children’s literature—both literary and informational—are prominent in elementary classrooms because of the esoteric nature of primary source material. Many research projects have investigated historical accuracy and representation within textbooks, but few have done so with children’s trade books. We examined children’s trade books centered on three historical figures frequently incorporated within elementary school curricula: Eleanor Roosevelt, Rosa Parks, and Helen Keller. Findings revealed various forms of historical misrepresentation and differing levels of historicity. Reporting such lacunae is important for those involved in curricular decisions. We believe children’s books, even those with historical omissions and misrepresentations, provide an unique opportunity for students to incorporate and scrutinize diverse perspectives as they actively assemble historical understandings. All secondary narratives, even historically representative children’s books, can benefit from primary source supplementation. We guide teachers interested in employing relevant and rich primary source material.

The case illustrates how environmental forces affect an industry’s profitability. PESTEL and five forces analyses can be used to examine the retail agricultural equipment industry.

Single case study.

Jonathan Sullivan has a decision to make. His company is struggling due to difficult industry conditions. He is questioning if the company can continue to survive. MEC is an agricultural equipment dealer. The industry has experienced boom-and-bust periods since the company was founded. But the current downturn seems different. The past five years have been difficult as manufacturers have changed their dealership practices. Jonathan has struggled with some of the new practices the manufacturers have implemented. These new practices could negatively impact the company’s ability to survive. Jonathan wonders, “What is the best path forward for the business?”

The case is designed to be used in an undergraduate strategic management course.