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The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other comprehensive income (OCI) items decreases the information usefulness of earnings in a proposed comprehensive income standard. There has been no existing empirical evidence which supports the ASBJ’s statement and the purpose of the study is to test whether OCI recycling improves information usefulness of net income from six perspectives: relative and incremental value relevance, persistence, variability, operating cash flow and net income predictive power.

This paper is an empirical work using a listed Japanese firms sample of 5,385 firm-years from fiscal year 2012-2014.

The results challenge the ASBJ’s claim that recycling improves the general information usefulness characteristics of net income. The empirical results show that OCI recycling improves net income’s relative value relevance characteristic of financial firms. However, recycling information by itself does not improve the incremental value relevance, and the predictive power of operating cash flow and net income. The authors also find that the inclusion of recycling decreases the persistence and increases the variability of net income.

This paper has two research limitations. First, this study is constrained to analyze a limited OCI recycling data that is recently disclosed by listed Japanese firms. Second, the results of this study have limited external validity to capital markets with OCI reclassification standards that deviate from Japanese GAAP.

This study provides initial empirical evidence that examines information usefulness of OCI recycling in Japan. The findings of this study are relevant for accounting standards setters aiming to increase the information usefulness of earnings for capital market investors.

High-altitude ice crystals (HAICs) are causing one in-flight event or more per month for commercial aircraft. The effects include preventing air data probes (pitot pressure and total air temperature in particular) from functioning correctly and causing engines to roll back and shut down. The purpose of this study is to describe the process used by the National Research Council Canada (NRC) to develop and test a particle detection probe (PDP). The probe mounts on the fuselage of aircraft to sense and quantify the ice crystals in the environment.

The probe was demonstrated on the NRC Convair and Airbus A340 research aircraft as part of the European Union HAIC programme. The probe was ruggedised, adapted for easy installation in standard aircraft fittings and tested in a variety of conditions for longevity and endurance.

Efforts to achieve the safety requirements for flight on aircraft are discussed. The challenges, surprises and opportunities for testing on which the development group is capitalised are also presented.

It was demonstrated that the detectors gave signals proportional to the ice crystal content of clouds, and results demonstrating the functionality of the probe are presented.

This paper describes the multi-year process of developing the NRC PDP from a test cell sensor for detecting engine exhaust contaminants on an aircraft ice crystal detection probe. The work included over 20 flight tests on NRC aircraft and the Airbus HAIC test programme.

Complexity theorists propose that organizations are made up of complex responsive processes in which people create and recreate organizational forms through dynamic micro-level interactions. Social constructionists add that conversations are the means by which these interactions occur. Our analysis illustrates how the U.S. Nuclear Regulatory Commission (NRC) engaged a wide range of stakeholders in a successful dialogue process to recreate a new system for monitoring nuclear reactors. The success was due, in large part, to the conversational qualities tacitly and explicitly agreed to by those involved in the process which included a spirit of freedom, inclusion, inquiry, spontaneity, and possibility. Using a grounded theory building process, we show how these qualities produced transformative change by increasing levels of interconnectivity, shared identity, and collective capacity among participants. These findings provide the beginnings of a model for understanding continuous and transformative change and demonstrate the value of engaging the “whole system” in sustained dialogue, even in complex, highly regulated environments.

The Canada Institute for Scientific and Technical Information (CISTI) undertook an in‐depth analysis of its current serial subscriptions to determine whether they were meeting the needs of internal clients at the National Research Council of Canada (NRC) and document delivery clients. The assumptions were that extended gaps existed in business literature needed by NRC clients and medical literature needed by document delivery clients. Seeks to address this issue.

The analysis was done from two perspectives: review and analysis of usage of the print serials subscriptions; and analysis of unfilled document delivery orders. The project team matched current serial titles with document delivery usage and then classified the titles by subject. Second, the team used data from unfilled orders to create a ranked list of titles not held at CISTI but for which clients were requesting articles. The ranked titles were validated by data from the National Library of Medicine (NLM) on titles requested by Canadian libraries and not widely available in Canada.

NRC users showed a need for more business titles and all client groups showed a marked need for medical titles. While 36 percent of titles in the collection were medical, they accounted for 57.2 percent of document delivery activity and for 64.6 percent of unfilled orders. As a result, CISTI purchased 135 new medical serial subscriptions and will update its collection development policy to allow for a broader collection in medicine and business.

The study shows that document delivery usage data can play a key role in supporting strategic collection decisions.

Increasingly, services that were the preserve of the “traditional” library are being made more available to the end‐user. Many information suppliers are specifically targeting end‐users and offering them direct document access, retrieval and delivery. Where does this leave the information service? This paper outlines some recent developments in end‐user document supply and discusses advantages and disadvantages from both the user’s and the information professional’s point of view, relating in particular to the situation in the author’s own library. A number of services offering end‐user document supply are described. The changing role of the information professional in response to new developments is discussed and a compromise solution proposed whereby new technologies can be harnessed for end‐user benefit while at the same time still employing the added‐value that an information service can offer.

This paper aims to describe the working of one of the first Recovery Colleges (RCs) and explore the defining characteristics.

This study explores the ways in which an educational approach contributes to the process of recovery as observed in the Nottingham Recovery College (NRC). A mixed-method research design was adopted, combining interviews, observation and visual methods as well as analysis of quantitative data. The process contributed to the continuing development of “fidelity criteria”, or defining principles and key features, of the college.

The NRC demonstrates the possibilities of offering an alternative approach within mental health services; one which is educationally rather than therapeutically informed. The design and operation of the college is informed by educational principles in the creation and execution of the curriculum. This is critically developed through processes of co-production and co-facilitation by those with professional and lived experience, supported by policy development, rigorous documentation and the creation of a supportive, but challenging culture and environment. Students are offered very real opportunities for involvement, progression and leadership within and beyond the college.

Whilst building on work on education in self-management, the RCs move beyond the transmission of information to create new relationships between mental health professionals and students (rather than “service users”) – and through this, the relationship between students and their “condition” appears to be transformed. Early evidence suggests the NRC also provides a model of interaction that is distinct in educational terms.

There is significant interest nationally and internationally in the development and operation of RCs in England. RCs present a possibility of transformation in the lives of people with long-term mental health conditions, with outcomes such as greater confidence and hope for the future in addition to widening social networks and providing opportunities for progression. They are also important in the implementation of Recovery through organisational change and the remodelling of commissioning arrangements.

This is the first paper to be presented for publication specifically on the NRC. There is currently little published research on RCs. These are unique (and varying) organisations which are creating considerable interest nationally and internationally. An exploration of their defining characteristics will feed into subsequent larger-scale research.

Arnold Arons, along with Robert Karplus, can fairly be called one of the founding fathers of U.S. Physics Education Research and a pioneer of inquiry methods of education. The instructional methods advocated by Arons were influenced by the work of Socrates, Plato, Montaigne, Rousseau, Dewey, Whitehead, and Piaget, but are primarily derived from Arons’ epic half century effort to improve introductory science teaching by shutting up and listening carefully to students’ responses to probing Socratic questions on physics, science, and ways of thinking. Arons emphasized: (1) conceptual understanding, (2) operative knowledge, (3) interactive engagement, (4) Socratic dialogue, (5) attention to cognitive development, (6) attention to preconceptions of beginning students, (7) operational definitions, (8) reduction of volume and pace of standard introductory courses, (9) idea first, name afterward, (10) importance of a course “story line,” and (11) science as a liberal art. Most of these are attributes of enlightened inquiry-based learning as described in Inquiry and the National Science Education Standards: A Guide for Teaching and Learning (NRC, 2000).

A recent National Research Council study estimates that there are now 217,000 contaminated sites in the United States (NRC, 2003a). The proliferation of hazardous contamination across the landscape is an unwelcome if unsurprising byproduct of industrialization during the past century and the ledger continues to grow despite billions spent on remediation. Both government and the private sector are culpable in the production and disposal practices that created these sites. Although most sites are small and privately owned, the largest, and the majority of the most hazardous sites, were created by government itself. This is particularly the case with respect to nuclear weapons production, development and testing, but is also the result of other defense-related activities. These sites collectively contain billions of cubic yards of soil and groundwater in need of remediation (NRC, 2003a). Many would threaten both the environment and human health in their current condition, if present-day management control were to be neglected or lost.