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The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context.

The paper is largely chronological and draws from previous research by the author and other secondary sources, both of which are supplemented by reference to government publications, accounting practitioner journals and public records.

The paper argues that contrary to many implicit assumptions in academic accounting studies, our accounting ancestors promoted, and sometimes used, accounting data in pursuit of similar objectives to those advocated in the twenty‐first century. But, although cost information “evolved”, within its historical context, the process of establishing standard costs was slow and sometimes controversial, and the use of such information for funding hospital activity was avoided. In addition, the history of accounting reform in UK hospitals is one littered with disappointing results.

The paper provides an historical context to more recent accounting reforms in UK hospitals and suggests that the long history of “problems” documented in the paper may provide some cautionary counsel to contemporary accounting reformers.

The purpose of this paper is to explain UK Financial Services Authority (FSA) Policy Statement 09/15, Reforming Remuneration Practices in Financial Services, (the “Code”) which requires certain large banks, building societies and broker‐dealers in the UK to establish, implement and maintain remuneration policies that are consistent with and promote effective risk management.

The paper explains the background to the Code, including the FSA's views on bonuses and remuneration; describes the characteristics of the approximately 26 large firms to which the Code will apply; discusses the Code's principles concerning remuneration; details the timing of the key steps for implementation of the Code; explains information on remuneration firms must provide to the FSA; and discusses the FSA's plans for follow‐up.

The FSA is likely to publish similar remuneration guidelines that will extend to all FSA‐authorized firms.

The paper provides practical guidance from experienced financial services lawyers; a possible bellwether of future similar policies from financial regulators in other countries.

The benefits of “green dementia care”, whereby people living with dementia are supported to connect with nature, are increasingly being recognised. Evidence suggests that these benefits span physical, emotional and social spheres and can make a significant contribution towards quality of life. However, care settings often present specific challenges to promoting such connections due to a range of factors including risk-averse cultures and environmental limitations. The purpose of this paper is to report on a project that aims to explore the opportunities, benefits, barriers and enablers to interaction with nature for people living with dementia in residential care and extra care housing schemes in the UK.

Data were gathered from 144 responses to an online survey by managers/staff of extra care housing schemes and care homes in the UK. In depth-case studies were carried out at three care homes and three extra care housing schemes, involving interviews with residents, staff and family carers.

A wide variety of nature-based activities were reported, both outdoor and indoor. Positive benefits reported included improved mood, higher levels of social interaction and increased motivation for residents, and greater job satisfaction for staff. The design and layout of indoor and outdoor spaces is key, in addition to staff who feel enabled to promote connections with nature.

This paper is based on a relatively small research project in which the participants were self-selecting and therefore not necessarily representative.

The paper makes some key recommendations for good practice in green dementia care in extra care housing and care homes.

Outdoor activities can promote social interaction for people living with dementia in care settings. The authors’ findings are relevant to the recent policy focus on social prescribing.

The paper makes some key recommendations for good practice in green dementia care in extra care housing and care homes.

The constantly evolving higher education (HE) sector is creating a need for new business models and tools for evaluating performance. In this paper, an overview of the importance-performance analysis (IPA) model and its applicability as a management tool for assessing student satisfaction in the HE sector is provided. The purpose of this paper is to apply IPA in a new and novel manner, undertaking analysis at three levels; the individual student, for individual attributes and at a construct or factor level which combines individual attributes that are correlated. A practical application is illustrated, assessing the gap between the importance placed on specific student satisfaction attributes and corresponding levels of student-perceived performance realised.

The “service product bundle” (Douglas et al., 2006) is refined based on focus group evaluation. Survey responses from 823 students studying across four Malaysian private universities are analysed using factor analysis and the IPA model utilised to identify importance-performance gaps and explore the implication of the iso-rating line as well as alternative cut-off zones.

Factor reduction of 33 original measurement items results in eight definable areas of service provision, which provides a refined and extended management tool of statistically reliable and valid constructs.

The research is undertaken in a private business school context in Malaysia. Further research could focus on other universities or countries, as well as faculties such as computing and engineering or explore other elements of education-based performance.

The research method and study outcomes can support HE managers to allocate resources more effectively and develop strategies to improve quality and increase student satisfaction.

Distinct from other IPA-based studies, analysis is undertaken at three levels; the individual participant, for individual items and at the factor level.

The purpose of this paper is to examine the recent evidence relating to green (nature-based) dementia care for people living with dementia in long-term accommodation and care settings (housing for older people that provides both accommodation and care, such as residential care homes, nursing homes and extra care housing schemes). The review formed part of a pilot study exploring interaction with nature for people living with dementia in care homes and extra care housing schemes in the UK. Rather than a comprehensive systematic or critical literature review, the intention was to increase understanding of green dementia care to support the pilot study.

The review draws together the published and grey literature on the impacts of green (nature-based) dementia care, the barriers and enablers and good practice in provision. People living with dementia in accommodation and care settings are the focus of this review, due to the research study of which the review is part. Evidence relating to the impacts of engaging with nature on people in general, older people and residents in accommodation and care is also briefly examined as it has a bearing on people living with dementia.

Although interaction with the natural environment may not guarantee sustained wellbeing for all people living with dementia, there is some compelling evidence for a number of health and wellbeing benefits for many. However, there is a clear need for more large-scale rigorous research in this area, particularly with reference to health and wellbeing outcomes for people living with dementia in accommodation and care settings for which the evidence is limited. There is a stronger evidence base on barriers and enablers to accessing nature for people living with dementia in such settings.

The literature review was conducted to support a pilot study exploring green (nature-based) dementia care in care homes and extra care housing schemes in the UK. Consequently, the focus of the review was on green dementia care in accommodation and care settings. The study, and thus the review, also focussed on direct contact with nature (whether that occurs outdoors or indoors) rather than indirect contact (e.g. viewing nature in a photograph, on a TV screen or through a window) or simulated nature (e.g. robot pets). Therefore, this paper is not a full review of all aspects of green dementia care.

This paper presents an up-to-date review of literature relating to green dementia care in accommodation and care settings. It was successful in increasing understanding to support a pilot study exploring opportunities, benefits, barriers and enablers to interaction with nature for people living with dementia in care homes and extra care housing schemes in the UK. It demonstrated the impacts, value and accessibility of nature engagement in these settings and identified gaps in the evidence base. This review and subsequent pilot study provide a strong platform from which to conduct future research exploring green dementia care in accommodation and care settings.

This study explores how thinking infrastructures can orchestrate collective sensemaking in unstable and socially contested environments, such as large-scale humanitarian crises. In particular, drawing from recent interest in the role of artifacts and infrastructures in sensemaking processes, the study examines the evaluative underpinnings of prospective sensemaking as groups attempt to develop novel understandings about a desired but ambiguous set of future conditions. To explore these theoretical concerns, a detailed case study of the unfolding challenges of managing a large-scale humanitarian crisis response was conducted. This study offers two contributions. Firstly, it develops a theorization of the process through which performance evaluation systems can serve as thinking infrastructures in the collaborative development of new understandings in unstable environments. Secondly, this study sheds light on the practices that support prospective sensemaking through specific features of thinking infrastructures, and unpacks how prospective and retrospective forms of sensemaking may interact in such processes.

Many organizations now utilize action learning, and it is applied increasingly throughout the world. Action learning appears in numerous variants, but generically it is a form of learning through experience, “by doing”, where the task environment is the classroom, and the task the vehicle. Two previous reviews of the action learning literature by Alan Mumford respectively covered the field prior to 1985 and the period 1985‐1994. Both reviews included books as well as journal articles. This current review covers the period 1994‐2000 and is limited to publicly available journal articles. Part 1 of the Review was published in an earlier issue of the Journal of Workplace Learning (Vol. 15 No. 2) and included a bibliography and comments. Part 2 extends that introduction with a schema for categorizing action learning articles and with comments on representative articles from the bibliography.

This chapter focuses on how social media tools can be used to enhance collaboration in higher education and the benefits and challenges that this can bring. We investigate how two social media tools, social bookmarking, and microblogging, can be utilized to foster collaboration and determine why this is important in contemporary higher education. Case studies of social media use at Bournemouth University show how social bookmarking and microblogging have already yielded benefits.The case studies are grounded in the challenges facing higher education in 2010. We explore how social media has been used in the context of a need to enhance academic excellence and drive efficiencies in the face of funding constraints and changing demographics.

The case studies illustrate, first, how social bookmarking has been used to foster group cohesion, reflective practice, and evaluative skills in students, as well as being used at an institutional level to drive professional and administrative efficiencies; and second, how microblogging has made a difference in promoting reflective learning, group cohesion, and professional awareness in students and how this style of social networking has contributed to enhancing academic and professional networks.

Whilst the tools, uses, and stakeholders vary, the case studies show how social media has enabled collaboration between, students, academics, librarians, learning technologists, and even professional groups beyond the institution. We conclude that, when used appropriately, social media can facilitate the collaboration that will be essential to overcome the challenges facing higher education.

The purpose of this paper is to explore post‐international strategic alliance (ISA) establishment processes by exploring the interrelationships surrounding utilization as a resource coordinating activity, two communication dimensions (four communication factors) as the antecedents of utilization, and the implications of utilization for ISA performance.

Based on the mail and e‐mail surveys, the structural model is analyzed by using LISREL. The moderating effects of cultural sensitivity and host government interference on the relationship between utilization and international alliance performance are measured by a moderated multiple regression. The mediating effect of utilization is also examined.

Three of the four communication factors (all except for informal communication) affect the effective utilization of the resources contributed by each ISA partner. Utilization contributes to the achievement of each ISA partner's objectives. Utilization is also found to fully mediate the relationships between the three significant communication factors (formal, two‐way, and participative) and ISA performance.

The study suggests the practical and academic importance of implementing and researching the resource coordinating activities after an ISA has established to successfully manage ISA operation.

The concept of utilization is introduced and empirically tested to investigate the post‐formation alliance process and how the process affects ISA performance.