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Assistive Technology (AT) helps address social and economic barriers and can positively impact the lives of people with disabilities. Single-entry point (SEP) systems have been shown as successful models for reducing barriers encountered when acquiring and using AT. This chapter highlights a mixed method case study in the province of Newfoundland and Labrador (NL), which sought to explore barriers consumers faced in acquiring and being satisfied with AT, as well as the potential for an SEP system in NL. NL is an Atlantic Canadian province characterized by a small population dispersed over a large island and remote mainland. Data were collected using individual interviews with disability service providers in community and post-secondary settings across the province and a survey to assess barriers to accessing AT, AT utilization, and satisfaction among consumers with disabilities. Many consumers and service providers demonstrated that they recognized the benefits of AT but expressed dissatisfaction with existing programs and services citing cost, lack of knowledge, training, and funding subsidies as the most significant barriers to access. Improving access to AT is a necessary step toward enhancing education and employment opportunities, facilitating social inclusion, and optimizing overall health for people with disabilities. Investigating the feasibility of SEP programs modeled after American and Australian initiatives should be part of future planning for Canada, especially in small urban, rural, and remote areas where demand for provision of AT is under-resourced.

Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the Institutional economists and the impetus behind the field of labor economics. Yet today, his contributions appear as mere footnotes in the history of economic thought, when mentioned at all, despite the fact that in his professional and popular writings he tackled some of the most pressing problems of the day. The topics upon which he focused included bimetallism, price theory, methodology, the economics profession, socialism, syndicalism, scientific management, and trade unionism, the last being the field with which he is most closely associated. His work attracted the notice of some of the most famous economists of his time, including Frank Fetter, J. Laurence Laughlin, Thorstein Veblen, and John R. Commons. For all the promise, his suicide at the age of 48 ended what could have been a storied career. This paper is an attempt to resurrect Hoxie through a review of his life and work, placing him within the social and intellectual milieux of his time.

Part IV provides readers with the extant requirements for the application of materiality to recognition, measurement, presentation, and disclosure in the financial statements. This part also includes a detailed critical review of the recent Practice Statement on materiality, the FASB’s proposed ASU on the notes and the amendments to the Conceptual Framework proposed by the IASB and the FASB.

The part expands to issues that are typical of Management Commentary, including the SEC guidance on materiality in Management Discussion and Analysis.

It informs about the complexities and subtle differences between financial statements and bookkeeping and the different standards of reasonableness versus materiality.

A section moves from materiality to material misstatements and covers the application of materiality in auditing.

Another section goes in depth on internal control over financial reporting, showing the linkages between materiality and risk appetite and risk tolerance and the related application guidance.

In this chapter I trace the evolution of Hong Kong's political and administrative systems from one dominated by the bureaucracy to one dominated by the political executive. The change has had profound consequences for governance arrangements in Hong Kong and on reform capacity. I illustrate the impact of the change on the institutional arrangements in one policy domain, food safety.

Learning gain – the attempt to measure the different ways in which students benefit from their learning experience – is now a core part of government plans for higher education across many countries. A focus on student outcomes is a key strand of enquiry for judging quality and assessing value for money. New approaches to quantifying learning gain and new metrics were developed through 13 pilot projects across England. Evaluation of the projects explored the theoretical underpinnings of the metrics including behavioural, cognitive and affective approaches, as well as progress and outcome measures, and identified challenges to measuring learning gain. In this chapter policy implications of the global accountability agenda are discussed, including the use of metrics to drive enhancement, rank excellence and ensure quality and standards.