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The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.

The aim of this study was to investigate the effect of a discoursal approach on Iranian intermediate EFL learners’ reading comprehension ability. A Quick Placement Test (QPT) was used to select 60 intermediate EFL learners as the participants of this study. Then, they were divided into experimental and control groups. Each group consisted of 30 learners. Prior to the treatment, the participants of both groups were given a pre-test to determine their reading comprehension levels. The experimental group was exposed to the Hymes’ model. In the control group the researcher used a traditional approach for teaching the reading skill. Then a post-test was administered to both groups. An independent samples t-test between post-tests of the study and a paired-samples t-test between the pre-test and post-test of the groups of the study were run. The results of the study indicated that applying Hymes’ model improved the learners’ reading comprehension while the traditional approach did not.

ﻛﺎ ن اﻟ ﮭد ف ﻣ ن ھذه اﻟ د را ﺳﺔ ھو اﻟﺗﺣ ﻘﯾ ق ﻓ ﻲ ﺗﺄﺛﯾ ر اﻟﻧﮭ ﺞ اﻟﺗد ر ﯾﺑ ﻲ ﻋ ﻠ ﻰ ﻗد ر ة اﻟ ط ﻼ ب ا ﻹ ﯾ ر اﻧ ﯾﯾ ن ﻋ ﻠ ﻰ ﺗ ﻌﻠ م اﻟﻘ ر ا ءة واﻟ ﻛﺗﺎﺑ ﺔ ﻓﻲ اﻟﻠ ﻐﺔ ا ﻹﻧ ﺟﻠﯾ زﯾﺔ ﻛﻠ ﻐﺔ أ ﺟﻧﺑﯾﺔ. ﺗم ا ﺳﺗ ﺧدام ا ﺧﺗﺑﺎ ر ﺗ ﺣدﯾد اﻟ ﻣ ﺳﺗ و ى اﻟ ﺳرﯾ ﻊ (QPT) ( ﻟﻠﺗﺄ ﻛد ﻣ ن ﺗ ﺟﺎﻧ س ﻣﺗ ﻌﻠ ﻣ ﻲ اﻟﻠ ﻐﺔ اﻹ ﻧ ﺟﻠﯾ زﯾ ﺔ ﻛﻠ ﻐﺔ أ ﺟﻧﺑﯾ ﺔ اﻟذﯾ ن ﻛﺎﻧ وا ﻓ ﻲ ﻓ ﺻ ﻠﯾ ن د را ﺳﯾﯾ ن. ﺛم، ﺗم ﺗﻘ ﺳﯾ ﻣﮭم ﺑ ﺷﻛل ﻋﺷواﺋ ﻲ إﻟ ﻰ ﻣ ﺟﻣوﻋﺎ ت ﺗ ﺟرﯾﺑﯾ ﺔ وﻣراﻗﺑ ﺔ. ﻛل ﻣ ﺟﻣوﻋﺔ ﺗﺗﺄﻟ ف ﻣ 30 ﻣﺗ ﻌﻠ ﻣﺎ. ﻗﺑ ل اﻟ ﻌ ﻼج، ﺗم إ ﻋطﺎ ء اﻟ ﻣ ﺷﺎ رﻛﯾ ن ﻣ ن ﻛ ﻼ اﻟ ﻣ ﺟﻣوﻋﺗﯾ ن ﻗﺑ ل ا ﻻﺧﺗﺑﺎ ر ﻟﺗ ﺣدﯾد ﻣ ﺳﺗ وﯾﺎ ت اﻟ ﻔ ﮭم اﻟ ﻘ ر ا ءة ﻟ دﯾ ﮭم. ﺗ ﻌر ﺿ ت اﻟﻣ ﺟ ﻣو ﻋ ﺔ اﻟ ﺗ ﺟ ر ﯾﺑﯾ ﺔ ﻟﻧ ﻣو ذ ج اﻟ ﺗ ر اﺗﯾ ل . ﻓ ﻲ اﻟﻣ ﺟ ﻣو ﻋ ﺔ اﻟ ﺿ ﺎﺑ ط ﺔ، ا ﺳ ﺗ ﺧ دم اﻟ ﺑﺎ ﺣ ث اﻟﻣﻧ ﮭ ﺞ اﻟ ﺗﻘﻠﯾد ي ﻟﺗد ر ﯾ س ﻣﮭﺎ ر ة اﻟ ﻘ ر ا ءة. ﺛم ﺗدا ر ﺑ ﻌد ا ﻻ ﺧ ﺗﺑﺎ ر ﻟ ﻛ ﻼ اﻟ ﻔ ر ﯾﻘﯾ ن . ﺗم إ ﺟ ر ا ء ا ﺧ ﺗﺑﺎ ر ﻣ ﺳ ﺗﻘ ل ﻟ ﻌﯾﻧﺎ ت t ﺑﯾن ا ﻻ ﺧ ﺗﺑ ﺎ ر ﯾ ن اﻟﻼ ﺣ ﻘﯾ ن ﻟﻠد ر ا ﺳ ﺔ و ا ﺧ ﺗﺑﺎ ر t اﻟﻣﻘﺗ ر ن ﺑﺎﻟ ﻌﯾﻧﺎ ت ﺑﯾ ن ا ﻻ ﺧ ﺗﺑﺎ ر اﻟﻣ ﺳ ﺑ ق و ا ﻻ ﺧ ﺗﺑﺎ ر اﻟﻼ ﺣ ق ﻟ ﻣ ﺟ ﻣو ﻋ ﺎ ت اﻟد ر ا ﺳ ﺔ. أ ﺷ ﺎ ر ت ﻧﺗﺎﺋ ﺞ اﻟد ر ا ﺳ ﺔ إﻟﻰ أ ن ﺗ ط ﺑﯾ ق ﻧ ﻣو ذ ج ھ ﺎﯾ ﻣز ﻗد ﺣ ﺳ ن ﻣ ن ﻓ ﮭم اﻟ ﻘ ر ا ءة ﻟﻠﻣﺗ ﻌﻠ ﻣﯾ ن ﻓ ﻲ ﺣ ﯾ ن أ ن اﻟ ﻧ ﮭ ﺞ اﻟ ﺗﻘﻠﯾد ي ﻟ م ﯾﻔ ﻌل ذﻟ ك

The purpose of this study is to share how the learning impact of a remote workshop was improved through action research practices, especially action inquiry and critical reflexivity.

Research design detailed herein consists of one complete cycle of action and reflection. Methods used include: journaling into four territories of experience, free-form journaling, individual and joint reflection using four parts of speech and extended ways of knowing.

Action inquiry and critical reflexivity have shown themselves to be a potent means of improving the learning outcomes of remote Playing Lean workshops. Drawing on early insight, the author suggests several venues for further inquiry.

This paper contributes a novel combination of action research practices that can be used for improving other learning initiatives as well, and an example of how to question the veracity of qualitative findings.

The aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework for a future research agenda.

A systematic empty review protocol was employed, with three a priori research questions, inquiring as to the extent of neurodiversity research within mainstream work psychology, psychology in general and lastly within cross-disciplinary academic research. The results of the final search were quality checked and categorized to illustrate where studies relevant to practice are currently located.

The academic literature was found to be lacking in contextualized, practical advice for employers or employees. The location and foci of extracted studies highlighted a growing science-practitioner gap.

The research focused on common neurominority conditions such as autism and dyslexia; it is acknowledged that the neurodiversity definition itself is broader and more anthropological in nature. A need for a comprehensive research agenda is articulated, and research questions and frameworks are proposed.

Guidance is given on applying disability accommodation to both individual and organizational targets.

The disability employment gap is unchanged since legislation was introduced. The neurodiversity concept is no longer new, and it is time for multi-disciplinary collaborations across science and practice to address the questions raised in this paper.

This paper offers an original analysis of the neurodiversity paradox, combining systematic inquiry with a narrative synthesis of the extant literature. The conceptual clarification offers clear directions for researchers and practitioners.

Western economics came into being with the rise of the capitalist market economy. It had a nature of duality beginning from its birth: the justificativeness of providing theoretical pillars for the capitalist market economy system and the scientificity of revealing the internal relations and operating rules of the capitalist market economy. The paper aims to discuss this issue.

However, after the 1830s, this justificativeness gradually evolved into vulgarity. Since the 1930s, modern western mainstream economics has mainly explored the general market economy on the assumption that the capitalist system remains unchanged, and many outcomes of such research are positive and beneficial.

Political economy of socialism with Chinese characteristics, at the present stage, is mainly a Chinese socialist market economics. It is guided by the Marxist political economy and rooted in the great practice of China’s reform and opening up and socialist modernization.

According to political complexion, western economic theories can be divided into political economic theory, mainstream economic theory and basic economic theory. By subjecting these theories to what we term “elimination,” “transformation” and “transplantation” surgeries, respectively, we can absorb and accommodate their beneficial elements in building a political economy of socialism with Chinese characteristics, which in turn is conducive to the development and prosperity of such an economy.

The study aims to provide a critical review of the extent to which digital technologies are likely to replace human labour, the exponential rise in the amount of work to be done and how far distinctively human skills are future-proofed and therefore likely to be in short supply. It reviews the evidence for a permanent switch to home and remote working enabled by emerging technologies. It assesses the business, digital and labour strategies of work organisations and the promise and challenges from a dominant trend towards a digitally enabled flexible labour model.

A critical review of 1020 plus case studies and the extant literature was carried out.

The relationship between emerging technologies and work is widely misunderstood, and there are major qualifiers to the idea of an overwhelming tsunami of technology drastically reducing headcounts globally. Distinctive human skills remain valuable, the amount of work to be done is increasing exponentially and automation is becoming more a coping than a labour replacement mechanism. Moves to a hybrid digitalised flexible labour model are promising but not if short-term, and if the challenges they represent are not managed well.

The main limitation is that we are making projections into the future, though we are drawing on a lot of different sources and evidence and past data projected into the future.

The problem is not labour displacement but large skills shortages that will slow down the speed of technology adoption. Skills development is vital, as is the taking of long-term perspectives towards the management of hybrid, flexible working based on human-machine interactions.

Organisations need to revitalise their training and development and labour management models. Governments and intermediary institutions need to manage transition states if the skills required to gain economic growth are to be available, and to ensure that large labour pools do not get bypassed from not having requisite skills.

The study offers a more subtle and complex perspective on the emerging evidence about the future of technology and work.