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This paper aims to identify conceptual changes in the practical application of asset impairment testing methods as required under IAS (International Accounting Standards) 36.

The paper explores general principles for an impairment testing framework, to address impairment issues that arise in valuation practice.

This paper shows that the way value in use is required to be assessed is technically flawed, prone to application error, and creates conceptual and financial mismatches with the requirements of other accounting standards.

From a practical perspective, the consequential scope for valuation errors is further exacerbated by the reluctance of company directors to accept the need for impairment and, in some cases, by gaming.

This paper provides a practitioner's viewpoint to impairment testing under the IAS, and identifies several inconsistencies with the application of the standard.

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.

In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.

The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.

This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.

This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

The quantity and scope of the information that has materialized so far on the subject of AIDS (Acquired Immune Deficiency Syndrome) has increased significantly since the first case of the syndrome in the United States was diagnosed in 1981. Initially, information could be found only in a few articles in the medical periodical literature or in a few newspapers. Gradually, more information appeared in health care, allied health, and other professional journals and periodicals. As the incidence of the syndrome increased, more newspapers and the mass market magazines and the electronic media began covering the syndrome, and both health care professionals and the general public found themselves presented with a steady stream of information, research, and education on the subject of AIDS.

The purpose of this paper is to identify and summarize the primary themes and issues examined in relevant international research dealing with the relationship between culture and mentoring. The focus is on formal mentoring programs for educators in primary and secondary schools and higher education settings.

The literature surveyed covered the direct and indirect impacts of culture on mentoring in primary, secondary and higher education settings. Manuscripts were organized around the topics of teacher education, teacher and leader development, and higher education. A thematic synthesis approach was used to summarize the findings.

Findings indicated that research on cultural aspects of mentoring in education has focused on three primary themes: cultural aspects of the mentoring relationship; the impact of organizational structures on mentoring programs and relationships; and the manner in which ethnicity and societal beliefs relate to the purposes and structures of mentoring.

There is a lack of research that deals specifically with the manner in which culture influences mentoring programs and relationships.

It is vital for those involved in developing mentoring programs and relationships to be culturally aware of and sensitive to cultural dynamics in order to counteract and overcome possible barriers to success.

Fresh insights are offered into the research that has been conducted within these educational settings. Areas and topics are identified where research is lacking and recommendations for future research that would enlighten the field are presented.