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To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data.

Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs.

A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “typical student” and as a whole, doctoral programs appear to have remained similar over the past half of century.

The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.

Students with mathematics-related learning difficulties (MLD) experience difficulties in many areas of mathematics achievement; without intervention, these difficulties will persist. In this chapter, I first review research examined cognitive processes deficits of MLD. Because difficulties in learning mathematics are presumably due to these cognitive deficits, findings of these studies can shed light on developing effective intervention programs. Second, using Response to Intervention (RTI) as a framework to distinguish the intensity level of intervention, I review findings from existing Tier 2 and Tier 3 intervention studies and synthesize the instructional approaches used in these studies as well as the factors researchers used to intensify the intervention. Finally, Data-Based Individualization (DBI), a systematic approach to intensify intervention, commonly used at the Tier 3 level, is review. Suggestions for future research directions for intensive mathematics intervention are also provided.

Multitiered systems of support (MTSS) is widely advocated as an approach to improving education for all students, including students with disabilities. A hope for MTSS is that it can solve or mitigate many problems associated with providing special education to students with disabilities. While MTSS shows some promise for better addressing these problems, enthusiasm for MTSS and unsound thinking about what MTSS can do, cannot do, and has not done can veil lack of progress toward improving special education, as well as obscure what improving special education requires. We suggest that for both MTSS and special education to make more progress toward achieving their promises, several reality checks are urgently needed.

Tier 2 intervention is defined by the application of brief, efficient, and accessible supports for students who are at risk for social-emotional and behavioral concerns. Historically, Tier 2 interventions have been delivered in accordance with a standard protocol, with each student receiving the same general strategy in an undifferentiated manner. Yet, research has suggested the potential value of an adaptive Tier 2 approach, wherein brief assessments are conducted to determine which intervention (or adapted version of one particular intervention) is best suited to a student's individual needs. Within this chapter, we provide an overview of procedures related to adaptive Tier 2 intervention and discuss different approaches one might take to this practice. We conclude with a discussion of directions for future research in this area if adaptive Tier 2 intervention is to be widely adopted, implemented, and sustained within schools.

To raise the quality of regulatory capital, Basel III capital rules recognize unrealized gains and losses on all available-for-sale (AFS) securities in Common Equity Tier 1 Capital (CET1). However, by examining the correlations between U.S. GDP growth rate, interest rates and regulatory capital ratios computed using Basel III regulatory capital definition for six U.S. global systemically important banks (G-SIBs) since 2007, this chapter finds that Basel III regulatory capital will enhance the pro-cyclicality of Basel III leverage ratio and Tier 1 capital ratio and their sensitivity to long-term interest rates. Therefore, Basel III capital standards may have significant implications for bank supervision and bank capital risk management in the near future. As banks will hold more high-quality liquid assets (HQLAs) as required by Basel III Liquidity Coverage Ratio (LCR), the weight of unrealized gains and losses arising from fair value accounting will increase in Basel III Tier 1 capital base, the consequent increase of pro-cyclicality in a bank’s regulatory capital ratios may distort the true picture of bank capital adequacy. If an expected loss approach (EL) is used as the provisioning model, such capital risk may be increased further. Moreover, as U.S. monetary policy has started tapering quantitative easing, long-term interest rates will increase inevitably. This may increase the negative impact of unrealized gains and losses on AFS securities on bank capital. As a result, it may be difficult for banks to maintain appropriate capital ratios to meet regulatory requirements and support business activities.

The desire to be part of the new global economy is prompting many countries to challenge long-standing patriarchal assumptions and addresses the issue of sexual harassment in the workplace. The state of sexual harassment policy in any country allows them to be classified into tiers, depending on the degree to which the country is confronting the issue of sexual harassment. Tier I countries are simply not dealing with sexual harassment. The primary distinction between Tier II, III and IV countries is the degree to which they are addressing the issue. The non-inhabited Tier X classification would represent an idealized, gender-egalitarian workplace.

We review the concept of response to intervention (RtI) as it is being applied to emotional and behavioral disorders (EDB) in the early part of the 21st century, examining how it differs from and incorporates features of other approaches to addressing those problems, including pre-referral interventions, applied behavior analysis, functional behavioral assessment, curriculum-based measurement, positive behavioral interventions and supports, and special education. After discussing alternative concepts about how RtI might be applied to students with EBD, we note that our search of the literature revealed very few studies examining the application of RtI with students having EBD. We found both substantive and methodological problems in the studies we reviewed. For example, researchers did not describe adequately how students were selected for tiers, what dependent measures were chosen and why, what independent variables were manipulated, what criteria led to moving a child to a different tier, and how RtI addressed (or failed to address) the need for special education services. We conclude that, although some of the components of RtI have solid evidentiary bases, little evidence supports common claims of the benefits of RtI, especially as applied to students with EBD.

The chapter aims to clarify the relationship between corporate governance structure and corporate subscription to Global Compact standards. Part one of the chapter looks at the relationship between different models of board governance and active Global Compact participation by publicly listed companies. Part two of the chapter examines a number of external mechanisms aimed at bringing corporate behavior in line with Global Compact principles, and argues that there is a mutually reinforcing relationship between internal governance structures and external provisions aimed at influencing corporate behavior.

Part one of the chapter uses an independent T-test to compare the average (mean) proportion of publicly listed companies from unitary board countries with an active Global Compact Communication on Progress status with the average proportion of publicly listed companies from two-tier/hybrid corporate governance systems listed as active Global Compact participants. Part two of the chapter uses primary and secondary sources to examine external mechanisms operating across national borders aimed at influencing corporate behavior.

The chapter finds that a higher proportion of public companies from countries with two-tier/hybrid corporate governance structures have become active Global Compact participants compared to public companies from legal systems with unitary board corporate governance structures. Part two of the chapter examines the potentially mutually reinforcing relationship between internal governance structures and external mechanisms for modifying corporate behavior.

While external codes and standards such as the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises appear to be influencing corporate behavior worldwide, quantitative data confirming and recording the extent and nature of this influence (if any) remains limited.

The chapter provides useful insights for policy makers and corporate leaders into the relationship between internal corporate governance structures and external codes, standards and guidelines aimed at influencing corporate behavior.

This chapter provides original insights into whether and how internal governance structures can complement and reinforce social standards regarding global corporate citizenship, and the legal guidelines reflecting those standards.

Taiwan serves as a case study to investigate the association between the expansion and reform of higher education and the growth of science production. More specifically, what driving forces facilitated the growth of science production in different types of Taiwanese universities and other sectors, from 1980 to 2011.

The contribution charts differential contributions to overall production. Taiwanese data from Thomson Reuters’ Science Citation Index Expanded (SCIE) is analyzed to show the expansion of the higher education system and its relationship to the production of science. The author uses sociological organization theories to facilitate our understanding of how and why the landscape of science production changed.

Results show that the growth of science production is associated with processes of isomorphism and competition within the higher education system. Findings also suggest that universities quickly seized upon external opportunities and turned themselves into what is known as the “knowledge conglomerate.” Unique organizational features bolster universities’ position as the driving force behind advancing national innovation.

This study extends previous research by examining multiple sectors of higher education, using longitudinal and recent data, and highlighting themes that have been ignored or overlooked, such as competition and collaboration among universities and industry partners.