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1 – 10 of 256Paul MacGregor and Robert Welford
Veincheck is a biometric system which uses back‐of‐hand vein patterns to verify an individual's identity. A biometric system can be loosely defined as a means of verifying an…
Abstract
Veincheck is a biometric system which uses back‐of‐hand vein patterns to verify an individual's identity. A biometric system can be loosely defined as a means of verifying an individual's identity by analysis of a physiological feature or a characteristic action. There are a wide variety of biometric systems under development ranging from signature to fingerprint to voice. Biometric systems are often compared on the basis of their False Accept Rates (FAR) and False Reject Rates (FRR). These rates are also referred to as Type 1 and Type 2 errors respectively. The acceptable values and the relative importance for these error rates varies from application to application. It is generally agreed that error rates of much less than 1 per cent are needed before deploying a biometric system for use by the general public.
This paper examines the effect that the introduction of the FRS 9, the general disclosure standard in New Zealand, has on the level of disclosure of certain unspecified operating…
Abstract
This paper examines the effect that the introduction of the FRS 9, the general disclosure standard in New Zealand, has on the level of disclosure of certain unspecified operating expenses. Generally, a low level of operating expense disclosure was found with no overall improvement recorded after the introduction of FRS 9. In many cases, companies did not disclose any unspecified operating expenses. Firm size and overseas listing/ownership appeared to be positively associated with the disclosure of unspecified operating expenses. Most companies did disclose the mandatory expenses monitored (depreciation, audit and directors' fees). Commentary is provided on the inadequacy of the discretionary aspects of accounting standards such as FRS 9, and the inadequacy of regulatory enforcement. Given the move to international harmonisation, and the level of disclosure seemingly at odds with international practice, the adoption and enforcement of International Accounting Standard 1 (IAS 1) would provide a simple solution.
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Chris Brown, Jane Flood, Paul Armstrong, Stephen MacGregor and Christina Chinas
There is currently a focus on using networks to drive school and school system improvement. To achieve such benefits, however, requires school leaders actively support the…
Abstract
Purpose
There is currently a focus on using networks to drive school and school system improvement. To achieve such benefits, however, requires school leaders actively support the mobilisation of networked-driven innovations. One promising yet under-researched approach to mobilisation is enabling distributed leadership to flourish. To provide further insight in this area, this paper explores how the leaders involved in one professional learning network (the Hampshire Research Learning Network) employed a distributed approach to mobilise networked learning activity in order to build professional capital.
Design/methodology/approach
A mixed methods approach was used to develop a case study of the Hampshire RLN . Fieldwork commenced with in-depth semi-structured interviews with all school leaders of schools participating in the network and other key participating teachers (12 interviews in total). A bespoke social network survey was then administered to schools (41 responses). The purpose of the survey was to explore types of RLN-related interaction undertaken by teachers and how teachers were using the innovations emerging from the RLN within their practice.
Findings
Data indicate that models of distributed leadership that actively involves staff in decisions about what innovations to adopt and how to adopt them are more successful in ensuring teachers across networks: (1) engage with innovations; (2) explore how new practices can be used to improve teaching and learning and (3) continue to use/refine practices in an ongoing way.
Originality/value
Correspondingly we argue these findings point to a promising approach to system improvement and add valuable insight to a relatively understudied area.
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The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social…
Abstract
The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social policy. Whilst area policy has been strongly influenced by Pigou's welfare economics, by the rise of scientific management in the delivery of social services (cf Jaques 1976; Whittington and Bellamy 1979), by the accompanying development of operational analyses and by the creation of social economics (see Pigou 1938; Sandford 1977), social policy continues to be enmeshed with the flavours of Benthamite utilitatianism and Social Darwinism (see, above all, the Beveridge Report 1942; Booth 1889; Rowntree 1922, 1946; Webb 1926). Consequently, for their entire history area policies have been coloured by the principles of a national minimum for the many and giving poorer areas a hand up, rather than a hand out. The preceived need to save money (C.S.E. State Apparatus and Expenditure Group 1979; Klein 1974) and the (supposed) ennobling effects of self help have been the twin marching orders for area policy for decades. Private industry is inadvertently called upon to plug the resulting gaps in public provision. The conjunction of a reluctant state and a meandering private sector has fashioned the decaying urban areas of today. Whilst a large degree of party politics and commitment has characterised the general debate over the removal of poverty (Holman 1973; MacGregor 1981), this has for the most part bypassed the ‘marginal’ poorer areas (cf Green forthcoming). Their inhabitants are not usually numerically significant enough to sway general, party policies (cf Boulding 1967) and the problems of most notably the inner cities has been underplayed.
A number of recent studies have suggested that many small businesses are opting to become members of strategic alliances with other firms in order to minimise the perceived…
Abstract
A number of recent studies have suggested that many small businesses are opting to become members of strategic alliances with other firms in order to minimise the perceived barriers to adoption of electronic commerce (E‐commerce). This study compares the perception of barriers to E‐commerce adoption between a sample of Swedish small to medium enterprises (SMEs) that have become members of some form of strategic alliance and those that have remained outside such arrangements. The results show that, in general, SMEs that are part of a strategic alliance perceive barriers as less applicable than their counterparts that are not part of a strategic alliance.
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This paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using…
Abstract
This paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using several indices, we rely on the variance‐ratio test and find evidence to support the rejection of the RWH with some evidence of a momentum effect. However, we find evidence to suggest the behaviour of share prices to be time‐dependent in New Zealand. For example, we find the indices tested were closer to random after the 1987 share market crash. Further analysis showed even stronger results for periods subsequent to the passage of the Companies Act 1993 and the Financial Reporting Act 1993. We also find evidence that indices based on large capitalisation stocks are more likely to follow a random walk compared to those based on smaller stocks. For the USA index, we find stronger evidence of random behaviour in our sample period compared to the earlier period examined by Lo and Mackinlay (1988)
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Born in Pittsburgh, PA, on November 1, 1910, Taylor Ostrander grew up in Westchester County, back in New York, his family's home state for many generations. He went to public…
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Born in Pittsburgh, PA, on November 1, 1910, Taylor Ostrander grew up in Westchester County, back in New York, his family's home state for many generations. He went to public schools in White Plains and Scarsdale and graduated from Hackley School in Tarrytown in 1928; that fall he entered Williams College in Williamstown, MA, where his mother's father was in the class of 1882.