Search results

COVID-19 has affected families across the globe with far-reaching consequences, particularly in regard to children's education. The pandemic has exacerbated existing inequalities for families of students with disabilities in particular. This chapter explores families' perspectives on how COVID-19 affected partnerships between families of students with disabilities and their schools in Ontario, Canada.

We interviewed 18 parents of students with disabilities in K-12 Ontario schools. Using a reflexive thematic analysis approach, we analyzed interviews to develop themes inductively.

Participants shared varied experiences of partnerships with their schools both before and during the pandemic. However, all participants described additional challenges as a result of COVID-19. Frequent, open, and personalized communication was emphasized as essential for effective partnerships; however, this was often lacking. Participants shared various ways they were involved in schools, including advocating for their child, and needing to balance multiple roles during COVID-19. Overwhelmingly, participants expressed an inadequacy of support during the pandemic related to online learning and a lack of human resources (e.g., Educational Assistants, therapists), negatively affecting partnerships. However, they also described positive experiences of family-school partnerships, as well as hope for effective future partnerships.

This research gives voice to families of students with disabilities to deepen our understanding of barriers and facilitators to positive family-school partnerships. Findings help to direct appropriate policies and practices that can improve partnerships during COVID-19 and beyond, and ultimately enhance education and quality of life for students with disabilities and their families.

The meeting was opened by the Chairman, Miss E. M. R. Ditmas, who reminded those present that the Unesco/Library of Congress Bibliographical Survey had been in progress for some considerable time. It had been hoped that the survey would have been discussed at an international conference which the International Federation of Library Associations had planned to organize in the U.S.A. during the autumn of 1950. In preparation for this conference various documents had been prepared, notably the First and Second Interim Reports, compiled by Mrs. Kathrine O. Murra, which had been discussed by an Aslib meeting on 2nd December, 1949,1 and subsequently by various other British organizations. At the same time similar discussions were being held in other countries and, as a result, a modified survey, compiled by Mr. Verner Clapp, was prepared and circulated to the national bodies co‐operating with Unesco in the spring of 1950. When it became apparent that, for economic reasons, it would not be possible to hold this conference, Unesco organized a smaller meeting, which was held in Paris during November, 1950.

This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs).

It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data.

The principal research findings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to influence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ officials to use important accounting practices such as budgeting, financial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual officials.

The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.

The paper identifies the importance of manipulating legitimacy in understanding accounting practices in local government.

Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.

Discussion of religion and education continues to evoke conceptions of confessional teaching; however, research and educational practices in recent decades illustrate an expanded understanding that relates to the teaching of, about, and from religion across formal and non-formal educational spaces in secular and religious spheres. An expanded understanding also illustrates various intersections between religion and education that extend beyond religious or non-sectarian instruction, to include everything from the recognition and accommodation of religious student identities in K-12 public school settings, to the internationalization of religious higher education. Drawing on the Comparative and International Education Society’s Religion & Education Special Interest Group’s programing and activities, this paper aims to present a brief summary of trends observed both in research and practice concerning religion and education among educators worldwide, and highlights the place of religion in our growing recognition of intersectionality, one that occurs between academics and the community.

Austrian economist Ludwig Mises’s central role in the socialist calculation debates has been consensually acknowledged since the early 1920s. Yet, only recently Nemeth, O’Neill, Uebel, and others have drawn particular attention to Mises’s encounter with logical empiricist Otto Neurath. Despite several surprising agreements, Neurath and Mises certainly provide different answers to the questions “what is meant by rational economic theory” (Neurath) and whether “socialism is the abolition of rational economy” (Mises). Previous accounts and evaluations of the exchange between Neurath and Mises suffer from attaching little regard to their idiosyncratic uses of the term “rational.” The paper at hand reconstructs and critically compares the different conceptions of rationality defended by Neurath and Mises. The author presents two different resolutions to a detected tension in Mises’s deliberations on rationality: the first is implicit in Neurath’s, O’Neill’s, and Salerno’s reading of Mises and faces several interpretational problems; the author proposes a divergent interpretation. Based on the reconstructions of Neurath’s and Mises’s conceptions of rationality, the author suggests some implications with respect to Viennese Late Enlightenment and the socialist calculation debates.

HARROGATE will be notable as the venue of the Conference in one or two ways that distinctive. The Association Year is now to begin on January 1st and not in September as heretofore; and, in consequence, there will be no election of president or of new council until the end of the year. The Association's annual election is to take place in November, and the advantages of this arrangement must be apparent to everyone who considers the matter. Until now the nominations have been sent out at a time when members have been scattered to all parts of the country on holiday, and committees of the Council have been elected often without the full consideration that could be given in the more suitable winter time. In the circumstances, at Harrogate the Chair will still be occupied by Sir Henry Miers, who has won from all librarians and those interested in libraries a fuller measure of admiration, if that were possible, than he possessed before he undertook the presidency. There will be no presidential address in the ordinary sense, although Sir Henry Miers will make a speech in the nature of an address from the Chair at one of the meetings. What is usually understood by the presidential address will be an inaugural address which it is hoped will be given by Lord Irwin. The new arrangement must bring about a new state of affairs in regard to the inaugural addresses. We take it that in future there will be what will be called a presidential address at the Annual Meeting nine months after the President takes office. He will certainly then be in the position to review the facts of his year with some knowledge of events; he may chronicle as well as prophesy.

The purpose of this paper is to explore the process benefits and findings of a functional benchmarking exercise. It explores the issues surrounding the potential introduction of a direct employee car parking financial incentive or disincentive measure at an airport, drawing on best practice from specific non‐airport organisations.

A case study approach is taken in which three different organisations are considered from a functional benchmarking perspective.

There are direct findings in terms of how to develop employee parking strategies/policies.

This paper adds to the practical literature on functional benchmarking by presenting evidence from a benchmarking exercise of three case study organisations.

There are practical findings in terms of the potential benefits and limitations from a functional benchmarking exercise. There are also practical recommendations in terms of organisations seeking to develop and implement staff car parking strategies.

The paper provides an illustration of functional benchmarking in practice.

This paper presents an institutional theory framework integrating normative, regulatory and cognitive-cultural pillars (Scott, 2008) to depict an interinstitutional system within which professions operate and develop. The pillars highlight the trade-offs between institutions leading to conflicts of interest that also impact the stability of the system and the ability of the profession to self-regulate. To illustrate the framework, the paper uses selected accounting-based professions and their alignment with the institutional pillars. Drawing from examples emerging from the Enron experience, the paper delves more deeply into the regulatory profession and professionals as agents to explore implications of their role in interpreting and in some instances developing institutions. Further, the paper highlights the potential fissures that emerge in a competitive environment between the public interest and market-based cognitive-cultural pillars that tends to erode public trust and weaken the institutional system, leading to the need for increased regulation to maintain the stability of the pillars. Overall, the framework presents a unique perspective on the role of public interest as a component of the normative pillar in aligning and thereby, stabilizing the functioning of the interinstitutional system. This perspective provides a basis to contextualize and articulate a public interest perspective for the accounting profession in an interinstitutional system.

Social networking platforms such as Facebook have infiltrated the lives of many students, and as such it is natural to consider how they can be effectively used to enhance learning. This chapter provides a comprehensive review of social networking in education from a design perspective. Social networking is defined based on Boyd & Ellison’s seminal definition of connected profiles, and is distinguished from social media for the purposes of investigation. Facebook, Edmodo, and other social networking platforms are briefly described, before summarizing the wide variety of social networking usage reported in the research literature. The various benefits of social networking in education are distilled from the literature, including their capacity to facilitate community building, collaboration, reflection, and expedient access to learning. Issues surrounding the educational use of social networking are also organized into themes, for instance privacy concerns, distraction, cyber-safety, and technical constraints. The implications of findings from the social networking literature are synthesized into learning design and implementation recommendations. The chapter concludes with a discussion of open questions and areas for further investigation.