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1 – 10 of 152Marsha B. Keune, Timothy M. Keune and Linda A. Quick
Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…
Abstract
Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.
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This qualitative inquiry reports the ways in which three graduate-level preservice elementary teachers conceived of the relationship between diversity and democracy, and explores…
Abstract
This qualitative inquiry reports the ways in which three graduate-level preservice elementary teachers conceived of the relationship between diversity and democracy, and explores how their understandings of this relationship informed their planning for democratic citizenship education with young learners. Findings indicate while the participants exhibited a certain measure of variance in their thinking about diversity and democracy, all of them planned their lessons at a lower level of multicultural support than their views suggested they would. This primarily highlights the ongoing lack of understanding regarding what it might mean to teach democratic citizenship through its practice as well as its study.
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Amy C. Reynolds, Catherine O’Mullan, Anja Pabel, Ann Martin-Sardesai, Stephanie Alley, Susan Richardson, Linda Colley, Jacquelin Bousie and Janya McCalman
In the highly gendered academic sector, womens’ high participation rates have not translated into equal career progression with men. Existing literature suggests that early career…
Abstract
Purpose
In the highly gendered academic sector, womens’ high participation rates have not translated into equal career progression with men. Existing literature suggests that early career publication success is a good indicator of long-term publication success. This research is intended to provide a better understanding of whether the notions of success espoused by neo-liberal universities align with the subjective measures of what constitutes academic success for women ECRs (early career researchers).
Design/methodology/approach
The study examines the perceptions of nine successful women ECRs at an Australian university. It uses collaborative autoethnography with thematic analysis of participants’ self-reflective narratives on being a successful ECR.
Findings
Five themes were identified. One focussed on objective academic success, which included publications, grants and citations. The other four themes – living a balanced life, making a difference, labour of love and freedom and flexibility – offered more subjective views of success. These included: research making a contribution to society, undertaking research they are passionate about, having autonomy in their role and achieving work-life balance.
Practical implications
The findings demonstrate that women define success in broader terms than neo-liberal universities, and future studies should consider these divergent definitions. Universities committed to equality should understand differences in how women may approach career progress and incorporate this into support processes and in alignment of individual and university goals.
Originality/value
This research offers unique insights into the experience of post-doctoral employment for women in the academic environment and the factors influencing their success in this early career phase.
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The purpose of this paper is to discuss how fieldwork impacted the author's own and one participant's positioning; the author's reflexivity, experiences and feelings of alterity;…
Abstract
Purpose
The purpose of this paper is to discuss how fieldwork impacted the author's own and one participant's positioning; the author's reflexivity, experiences and feelings of alterity; the participant's performances and conversations between the author and participant.
Design/methodology/approach
The author uses a confessional tale to describe the time spent with the participant and confesses how it impacted on the author as the researcher. The author examines her biases, feelings, and vulnerabilities, and explores some of the methodological and positioning issues with which she struggled.
Findings
The author ponders on what she learned while being in such close quarters with a participant and discusses what she should keep in mind about herself as the researcher during subsequent data collection forays. Researchers should know themselves well before attempting such closeness because when we are researchers, we can’t change who we are as people.
Originality/value
It is believed that the extreme researcher/participant closeness was unique but was, at the same time, an extremely useful form of data collection.
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Laura Lea, Sue Holttum, Victoria Butters, Diana Byrne, Helen Cable, Di Morris, John Richardson, Linda Riley and Hannah Warren
The 2014/2015 UK requirement for involvement of service users and carers in training mental health professionals has prompted the authors to review the work of involvement in…
Abstract
Purpose
The 2014/2015 UK requirement for involvement of service users and carers in training mental health professionals has prompted the authors to review the work of involvement in clinical psychology training in the university programme. Have the voices of service users and carers been heard? The paper aims to discuss this issue.
Design/methodology/approach
The authors update the paper of 2011 in which the authors described the challenges of inclusion and the specific approaches the authors take to involvement. The authors do this in the context of the recent change to UK standards for service user and carer involvement, and recent developments in relation to partnership working and co-production in mental healthcare. The authors describe the work carried out by the authors – members of a service user involvement group at a UK university – to ensure the voices of people affected by mental health difficulties are included in all aspects of training.
Findings
Careful work and the need for dedicated time is required to enable inclusive, effective and comprehensive participation in a mental health training programme. It is apparent that there is a group of service users whose voice is less heard: those who are training to be mental health workers.
Social implications
For some people, involvement has increased. Trainee mental health professionals’ own experience of distress may need more recognition and valuing.
Originality/value
The authors are in a unique position to review a service-user-led project, which has run for 12 years, whose aim has been to embed involvement in training. The authors can identify both achievements and challenges.
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The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains…
Abstract
The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.
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The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related…
Abstract
The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the twentieth to be published in Reference Services Review, includes items in English published in 1993. A few are not annotated because the compiler could not obtain copies of them for this review.
Ya Luan Hsiao, Eric B. Bass, Albert W. Wu, Melissa B. Richardson, Amy Deutschendorf, Daniel J. Brotman, Michele Bellantoni, Eric E. Howell, Anita Everett, Debra Hickman, Leon Purnell, Raymond Zollinger, Carol Sylvester, Constantine G. Lyketsos, Linda Dunbar and Scott A. Berkowitz
Academic healthcare systems face great challenges in coordinating services across a continuum of care that spans hospital, community providers, home and chronic care facilities…
Abstract
Purpose
Academic healthcare systems face great challenges in coordinating services across a continuum of care that spans hospital, community providers, home and chronic care facilities. The Johns Hopkins Community Health Partnership (J-CHiP) was created to improve coordination of acute, sub-acute and ambulatory care for patients, and improve the health of high-risk patients in surrounding neighborhoods. The paper aims to discuss this issue.
Design/methodology/approach
J-CHiP targeted adults admitted to the Johns Hopkins Hospital and Johns Hopkins Bayview Medical Center, patients discharged to participating skilled nursing facilities (SNFs), and high-risk Medicare and Medicaid patients receiving primary care in eight nearby outpatient sites. The primary drivers of the program were redesigned acute care delivery, seamless transitions of care and deployment of community care teams.
Findings
Acute care interventions included risk screening, multidisciplinary care planning, pharmacist-driven medication management, patient/family education, communication with next provider and care coordination protocols for common conditions. Transition interventions included post-discharge health plans, hand-offs and follow-up with primary care providers, Transition Guides, a patient access line and collaboration with SNFs. Community interventions involved forming multidisciplinary care coordination teams, integrated behavioral care and new partnerships with community-based organizations.
Originality/value
This paper offers a detailed description of the design and implementation of a complex program to improve care coordination for high-risk patients in an urban setting. The case studies feature findings from each intervention that promoted patient engagement, strengthened collaboration with community-based organizations and improved coordination of care.
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Physical education, like most areas of education, is changing and taking on a new look for the 1980s. Physical educators, school administrators, and others making decisions about…
Abstract
Physical education, like most areas of education, is changing and taking on a new look for the 1980s. Physical educators, school administrators, and others making decisions about programs for children and young people are examining both current practices and forecasts for the future in this field. What they decide will profoundly affect the resources that should be a part of library collections for children and youth. Too often librarians and school media specialists have found it difficult to think about the kinds of materials appropriate for such collections because they do not have the knowledge necessary for sound selection. A major reason for this difficulty is that the area of physical education is usually separated from other subject areas in schools. Along with the industrial arts, domestic science, and the fine arts, physical education is categorized as a performative subject area. Classified as such, it is usually not thought of as something you ask young people to think about, talk about, or even read about; but rather, something you ask them to “do.” Yet, upon closer examination, there exists a small wealth of library materials for children.
Leslie Ann Williams, Linda Atkinson, Sharon Dean, Tracy Watts McCarty, Emmett Mathews and Shelley Jaques-McMillin
To meet the needs of under-resourced, rural schools where teacher attrition is high, this case study examined how a school–university partnership strengthened teacher and leader…
Abstract
Purpose
To meet the needs of under-resourced, rural schools where teacher attrition is high, this case study examined how a school–university partnership strengthened teacher and leader abilities to support deeper learning for students.
Design/methodology/approach
This research focused on a 17-year collaborative partnership between one rural school district and a university research and outreach organization to develop deeper learning experiences for students through shared and supportive leadership and learning of teachers and leaders. The researchers utilized documents, field notes and interviews with administrators to validate the data.
Findings
The study’s findings suggest that participation in authentic, researched-based professional development through the partnership improved the skills of leaders and teachers to support deeper learning for students. This partnership heightened teacher and leader capacity to promote and support continued change and sustainability.
Originality/value
This case study explored how one university center collaboratively engaged with a district by sharing research and strategies to support the development of leaders and teachers to create deeper learning for students. Through these experiences, the district evolved its deeper learning system and improved its organizational effectiveness, leadership development and learning for all.
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