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Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to investigate post-implementation challenges in the audit of fair value measurement and accounting estimates in the Nigerian context.

Data-collection was through a structured-questionnaire administered on 400 auditors from diverse backgrounds in terms of audit firm size, international affiliation and global presence.

Empirical data obtained from 277 auditors were analysed using descriptive statistics, factor analysis, one-way ANOVA, cluster analysis, independent sample t-test and one-way multivariate analysis of co-variance. It was observed that the two highest-ranking and most-prevalent challenges of auditing fair value measurement and accounting estimates are the tendency for managers to manipulate earnings owing to the inability of auditor to effectively test fair value estimates; and the difficulty in testing unobservable inputs due to the application of assumptions and judgement in arriving at estimates by preparers of financial reports.

While there is no significant difference in the perception of auditors on the audit challenges associated with fair value measurement and accounting estimates, there is a significant difference in the magnitude of audit challenges faced in verifying fair value measurements and accounting estimates across industry sectors. Concerned stakeholders (including but not limited to accounting regulators, auditing standard setters, audit firms, researchers) are importuned to come up with robust and pragmatic measures to curtain these challenges, as the inability of auditors to rigorously verify fair value estimates may jeopardize the very essence of fair value measurement which is to elevate financial reporting quality.

According to the Census, racial/ethnic minority populations are growing at such a fast rate that by 2050 more than 50% of the population will belong to a minority group (US Census, 2001). The increasing diversity of the U.S. population is one of the many changes that health care delivery organizations need to proactively address in order to better serve their community and improve their performance. In this paper, we argue that cultural competency not only is important from a societal perspective, i.e., reducing health disparities, but can also be a strategy for health care organizations to improve quality, lower cost, and attract customers. We provide detailed recommendations for health care leaders and managers to adopt in order to successfully serve a diverse patient population.

This chapter addresses authentic leadership at the intersection of tradition and modernity with a focus on insider-outsider dynamics. The authors develop a typology of insider-outsider perception of authentic leadership and four leadership types – detached leadership, integrative leadership, entrenched leadership and atomised leadership – to provide a conceptual tool that advances authentic leadership research and leadership-building strategies. Investigating the intersection of tradition and modernity, Lines and Turcan illustrate that authenticity and legitimacy are tightly coupled. Leaders need to develop insider legitimacy by alignment with contextual norms, traditions and customs. Lines and Turcan encourage future research to explore the question: Is leadership more about establishing contextual legitimacy or establishing authenticity?

This chapter employs analytic autoethnography to explore and reflect on the author's quest for meaning and whether this redefines or undermines the concept of authenticity as interpreted by the primary advocates of authentic leadership. The data start from author's studies in the Air Force Engineering Military Academy. Turcan develops the typology of search for meaning and its four types: dreamlanding; self-actualising; missing out; and self-transcending. The meaning of life is conspicuously absent from the authentic leadership literature and yet if a leader does not address it how can they function effectively as a leader? This typology may guide future research at this intersection.

Purpose–To report on the Association of Research libraries (ARL)/Association of College and Research Libraries (ACRL) Institute on Scholarly Communications held in December 2006 in Durham, North Carolina. Design/methodology/approach–Provides a review of some of the events of the conference. Findings–The second ARL/ACRL Institute on Scholarly Communications aims to provide attendees continuing professional education on scholarly communications issues, publishing models, strategies for encouraging advocacy programs, copyright, and author's rights issues. The workshop combined presentation with working sessions for attendee teams to work on individual scholarly communication action plans for their institutions. Originality/value–A workshop report of interest to information professionals dealing with scholarly communications issues in academia, corporate and governmental information centers and libraries.

As our correspondent on another page suggests, the economic crisis may have reactions upon libraries. The most obvious one he mentions is the increased difficulty we shall experience in obtaining American books. Not all libraries, public or private, make any special collection of books published in the United States, although there has been an increasing tendency to buy more as the relations of the two countries have grown closer through their common struggle; in fact, we know libraries which have spent many hundreds of pounds in the course of the past year or two on the select lists of books which have been made for us by American librarians. It is most unfortunate that the manipulation of dollar currency should have brought about a situation in which even the exchange of ideas between the countries becomes more difficult. One suggestion might be made and that is that our American colleagues should continue to sift the literature of this time of famine for us, so that further select lists may be available in better days.

A MAN'S LAST WORDS carry presumption of credibility not associated with utterances made earlier in life. William Shakespeare acknowledged this credibility in at least three of his plays. When the physician, Cornelius, told Cymbeline that the Queen had confessed that she loved him not, Cymbeline declared, ‘She alone knew this;/And, but she spoke it dying, I would not/Believe her lips in opening it.’

THE regular search for the good book for the child will continue so long as there are children's libraries. A recent report on an enquiry has reached us from Bethnal Green and follows the familiar lines of getting the children to vote on what they like; with the result that the “William” books, which should be making all concerned in their production a fortune, head the list, and the simple “small”‐child books, the Milly‐Molly, Mandy series, come next. The field surveyed was small, for “William” polled only 34 votes; only 800 of the 6,000 children registered as borrowers participated. It is questionable if such enquiries, however much they interest us as librarians, can effectively help to improve child reading, unless some method of finding and providing high literature in the type the youngsters prefer can be devised. Mr. George F. Vale prefaces his brief list of books chosen with a really interesting discussion on the subject, but a quotation from it indicates part of the problem. He writes, speaking of Tom Sawyer, Alice and The Wafer Babies, “What elements go to make a permanent children's book is one of the mysteries of literature, but evidently these books possess some quality which overrides all the chances and changes of time. It is not merely the appeal of a good story; there are many better stories than The Water Babies. The secret seems to be some mysterious rapport between the author's mind and that of the readers, an ability to see and to think upon the level of the child mind.” All this is true, but it is more than that, we think; it is the power of recording what is, has been or may be, within the child's own range of experience; that is, it is true in that it realises the conditions of the world of childhood. It is curious, and possibly significant, that a book for children in these enquiries means a story. An enquiry is overdue into the type and quality of non‐fiction read by them, the sort of child who reads and in what circumstances: Real information here might reveal gaps and surpluses in book provision that are not now widely recognized!

The 2019 ‘Sanremo’ Music Festival has stimulated a heated debate on immigration and Italy's so-called liberal pro-immigrant elites, as the winner, Alessandro Mahmoud, a 26-year-old rapper born in Milan, is the son of an Italian mother and an Egyptian immigrant, to whom he ‘dedicated’ his winning song, ‘Soldi’ (Money) that speaks about irresponsible fathers. A rapper with an Arabic name winning Italy's most famous festival has shocked many Italians who were used to seeing in Sanremo a reassuring representation of the old traditional canzone italiana. His victory was unexpected in a country, in which anti-immigrant attitudes are becoming mainstream, and the League's movement is deliberately whipping up this nationalist wind. However, Mahmoud represents only the tip of the iceberg as since 2005 a number of so called ‘second generation rappers’ has been growing in Italy, who are using their lyrics to talk about personal and collective discrimination’ experiences. Through a text analysis of the most prominent second generation rap writers, this chapter aims at detecting the claims for belonging they attach to this musicalized social and political forum, shedding light on the question of Italian citizenship that is still denied to second generation young people.