Search results

The Annual General Meeting of the Pure Food and Health Society of Great Britain was held at 20, Hanover Square, W., on February 27, the President, Sir PHILIP SASSOON, Bart, M.P., in the chair. The Secretary, Mr. A. E. MOORE, read the following report of the Executive Committee:—

This study aims to explore and provide empirical evidence for ways that teachers can simultaneously support students’ literary reading and analytic writing through dialogic assessment, an approach to conferencing with writers that foregrounds process and integrates assessment and instruction.

This study uses qualitative research methods of three high school teachers’ dialogic assessment sessions with individual students to investigate how these teachers both assessed and taught literary reading moves as they observed and supported the students’ writing. An expanded version of Rainey’s (2017) scheme for coding literary reading practices was used.

The three teachers varied in the range and extent of literary reading practices they taught and supported. The practices that they most commonly modeled or otherwise supported were making claims, seeking patterns and articulating puzzles. The variation we observed in their literary reading practices may be attributed to institutional characteristics of the teachers’ contexts.

This study illustrates how the concept of prolepsis can be productively used as a lens through which to understand teachers’ instructional choices.

The descriptive findings show how individualized coaching of students’ writing about literature can also support literary reading. Teachers of English need not worry that they have to choose between teaching writing and teaching reading.

This study presents dialogic assessment as a useful way to guide students through the writing process and literary interpretation simultaneously.

This study aims to investigate how, through text-based classroom talk, youth collaboratively draw on and remix discourses and practices from multiple socially indexed traditions.

Drawing on data from a year-long social design experiment, this study uses qualitative coding and traces discoursal markers of indexicality.

The youth sustained, remixed and evaluated interpretive communities in their navigation across disciplinary and fandom discourses to construct a hybrid classroom interpretive community.

This research contributes to scholarship that supports using popular texts in classrooms as the focus of a scholarly inquiry by demonstrating how youth in one high school English classroom discursively index interpretive communities aligned with popular fandoms and literary scholarship. This study adds to understandings about the social nature of literary reading, interpretive whole-class text-based talk and literary literacies with multimodal texts in diverse, high school classrooms.

The subject of food and drug legislation is again before Parliament. It is proposed, under MR. JOHN BURNS' Food and Drugs Bill (see this Journal, August, 1913), to empower the Local Government Board to make Regulations which shall define an article of food or a drug with regard to its nature, substance, and quality. The Board will only issue Regulations of this kind after making such enquiry as in its opinion may be necessary.

The following report was brought up by Dr. P. Brouardel, Dean of the Faculty of Medicine of Paris, President of the Commission, and was submitted for the approval of the Congress:

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

A writer in the Journal of the Royal Statistical Society of the early 1920's observed ‘It has long been a matter for comment for the judicious that the British taxpayer is wholly unaware how vast a literature, interesting as well as instructive, is published by His Majesty's Stationery Office’. The wealth of best sellers during the last war, such as The Battle of Britain, has helped to widen the circulation field, but there is still a lack of knowledge of the range of the output.

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether discretionary accruals are associated with certain financial sustainability measures calculated through financial statement numbers.

To test the hypotheses, the annual financial data of Greek municipalities for the period 2011–2018 are used. The final sample corresponds to an unbalanced panel data sample that includes 1,565 yearly observations. Total accruals and discretionary accruals modelling are based both on the aggregate Jones model and the modified Jones model.

The findings provide evidence that Greek municipalities engage in earnings management practices through the manipulation of accruals. Moreover, there is corroborative evidence that financial sustainability indicators, such as indebtedness, liquidity and efficiency ratios, are related to the magnitude of earnings management, while earnings management behaviour during the year preceding the municipal elections is more intense.

The paper expands the literature in earnings management in local governments by analysing the relation of financial sustainability indicators to this behaviour.