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Book part
Publication date: 29 August 2017

Tracy Noga and Tim Rupert

Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus from…

Abstract

Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus from the academic and practitioner literature is that these communication skills are an area in which many students could use improvement. One factor that has been shown to impact the improvement and development of these skills is communication apprehension.

In this chapter, we describe a combination of pedagogical methods we employed in tax classes at two universities to reduce written communication apprehension among students. More specifically, we draw ideas from communications research which suggest that increased writing opportunities, progressively increasing the weighting of the assignments, using models and examples for study and comparison, and trying to make feedback more effective may help to reduce written communication apprehension. We implemented this suggested approach by using a series of assignments that incorporated writing components.

Results suggest that writing apprehension reduced from the beginning of the semester to the end of the semester. Further, the reduction in writing apprehension was even greater for those students who began the semester with high written communication apprehension. In addition, the results of the survey questions at the end of the semester suggest that the methods also improved students’ confidence in preparing tax-related written communication.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

Keywords

Article
Publication date: 1 March 1974

Tom Schultheiss, Lorraine Hartline, Jean Mandeberg, Pam Petrich and Sue Stern

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

Abstract

Details

Automated Information Retrieval: Theory and Methods
Type: Book
ISBN: 978-0-12266-170-9

Article
Publication date: 1 January 1984

Pamela S. Bradigan

With today's increase in litigation and consumerism, more and more people are going to public and academic libraries to research their legal questions and problems. Recent issues…

Abstract

With today's increase in litigation and consumerism, more and more people are going to public and academic libraries to research their legal questions and problems. Recent issues of Library Journal contain full‐page advertisements sponsored by a legal publisher. Two competitive general legal encyclopedias, American Jurisprudence Second and Corpus Juris Secundum, which are commonly referred to as Am. Jur. 2d and C.J.S., are excellent starting points for a search in the law. This article will discuss general legal encyclopedias and examine both of theabove mentioned encyclopedia sets.

Details

Reference Services Review, vol. 12 no. 1
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 June 1997

Keith Hurst

Discusses the characteristics of health care accreditation schemes, especially the implications of their voluntary status. Singles out the Trent small hospital accreditation…

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Abstract

Discusses the characteristics of health care accreditation schemes, especially the implications of their voluntary status. Singles out the Trent small hospital accreditation scheme (TSHAS) for detailed and systematic evaluation. Describes the quantitative and qualitative evaluation methods, which involved a meta‐analysis of the literature, interviews with key staff and questionnaires completed by other participants in TSHAS. The main findings, divided into ten themes, confirm much of the published work on accreditation. The findings also provide new insights into the nature and value of health care accreditation, notably about the direction in which accreditation needs to go if both community and larger hospital accreditation is to survive.

Details

International Journal of Health Care Quality Assurance, vol. 10 no. 3
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 12 March 2018

Aishath Muneeza

Often, the application of specific relief to Islamic banking is unspoken and unwritten. However, few studies suggest that legislation on specific relief needs amendment to cater…

Abstract

Purpose

Often, the application of specific relief to Islamic banking is unspoken and unwritten. However, few studies suggest that legislation on specific relief needs amendment to cater for the effective application of Islamic banking and finance in the country and proposing the idea to introduce an Islamic Specific Relief Act. This paper aims to understand the application of specific relief to Islamic banking in Malaysia. This paper will look at the application of specific relief in Malaysia and discuss the extent of its application to Islamic banking cases reported in Malaysia from 1983 to 2015. The study will shed light on the general types of specific relief from Malaysian and Islamic law perspectives to conclude whether the provisions of Malaysian specific relief law invoked in courts in Islamic banking cases are in line with the general principles of Sharīcah. To further support this, evidence from various commercial civil codes of Muslim countries have been discussed to analyse these provisions from a more practical perspective.

Design/methodology/approach

This is a legal exploratory study primarily focussed on library research.

Findings

When it comes to Islamic banking, federal legislations dealing with commercial matters are applicable. For example, in Islamic banking products, if the land is the subject matter, then National Land Code 1965 shall be applied, and when dealing with Islamic banking agreements, the provisions of Contracts Act 1950 shall be followed. This has been highlighted as a problem faced by Islamic financial services in the case of Tan Sri Abdul Khalid Ibrahim v. Bank Islam Malaysia Berhad and other cases where the judge referred Engku Rabiah and quoted that in Islamic banking transactions, “the transactions entered by the parties may be Sharīcah-compliant in the first place, but upon enforcement of the contracts, the court may make orders and decisions that may side line the Islamic legal principles”. This happens when the substantive laws applicable to Islamic banking are incompatible with Islamic law. Fortunately, the analysis of the relevant sections of Specific Relief Act 1950 in this research proves that the provisions reviewed are in line with Sharīcah. However, to further enhance the operation of specific relief, the granting of specific relief could be made a general rule rather than an exceptional rule available with stringent rules. The research revealed that Specific Relief Act (1950) is expressly referred and discussed only in three cases reported from 1983 to 2015. There are only two specific sections of Specific Relief Act (1950) that have been deliberated in the reported case law on Islamic banking: provisions related to granting of a mandatory injunction and specific performance of contracts.

Originality/value

It is anticipated that this paper will assist to comprehend the importance of converging law and Sharīcah in legislations to attain Sharīcah compliance and will help to realise that not all conventional legislations are Sharīcah non-compliant.

Details

International Journal of Law and Management, vol. 60 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 12 October 2015

Richard E. Shope and William F. McComas

In this chapter, we discuss ways to create optimal conditions that enable K-12 learners to experience and practice science by engaging in inquiry as an essential practice in…

Abstract

In this chapter, we discuss ways to create optimal conditions that enable K-12 learners to experience and practice science by engaging in inquiry as an essential practice in EcoVoices, an urban environmental education program based in Los Angeles. We do this through the synergistic contributions of McComas, a science education theorist who developed the ED3U instructional model; and Shope, a science education innovator who has applied, modified, and validated the model in real-world learning settings. The essential premise behind this shared work is that the more opportunity students have to practice doing science, the more authentic their science learning experience will be. And inquiry, as a science process, is one of the most important elements in the practice of science.

Details

Inquiry-Based Learning for Science, Technology, Engineering, and Math (Stem) Programs: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-850-2

Article
Publication date: 1 July 2005

Rudolf O. Large

Management approaches, such as supply chain management addressing cooperation among firms emphasize communication among people from different companies. The objective of this…

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Abstract

Purpose

Management approaches, such as supply chain management addressing cooperation among firms emphasize communication among people from different companies. The objective of this research was to investigate the impact of individual and contextual factors on the external communication behavior of purchasing managers in Germany.

Design/methodology/approach

Based on the literature, oral and written communication capabilities, purchasers' attitudes and the internal communication climate were identified as potential impact factors. A structural equation model containing 11 constructs was designed. Six hundred and seventeen responses were available for statistical analysis.

Findings

Summing up the results, oral communication capability and purchasers' attitudes toward individual communication with the suppliers play important roles in explaining external communication behavior of purchasers. Regarding indirect effects, there are strong total effects of the oral communication capability and the attitudes on the supplier management success as well as satisfaction.

Research limitations/implications

Several measures were operationalized using two‐item or three‐item scales. Future research should focus on the development of more comprehensive scales.

Practical implications

Various conclusions from the results were drawn. Particularly, there are important managerial impacts on supply management and human resource management.

Originality/value

The paper provides the first scientific insight into the relationships between oral communication capability, attitudes toward communication, communication behavior and managerial performance in the field of supply management.

Details

International Journal of Physical Distribution & Logistics Management, vol. 35 no. 6
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 6 October 2015

Philipp Nikolaus Kluge and Martin Fassnacht

Luxury goods manufacturers have long been hesitant to adopt the internet as a channel of distribution. A luxury brand’s concept of exclusiveness is seemingly incompatible with the…

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Abstract

Purpose

Luxury goods manufacturers have long been hesitant to adopt the internet as a channel of distribution. A luxury brand’s concept of exclusiveness is seemingly incompatible with the ubiquitous accessibility provided by the mass medium internet. The purpose of this paper is to address the apparent contradiction by examining consumer responses to the online accessibility and price display of luxury goods.

Design/methodology/approach

Three studies are presented: first, a qualitative pre-study with luxury industry experts is conducted to identify the current managerial discussion on the online distribution of luxury goods. Second, an experiment with 183 high-income individuals is conducted to test the effects of online accessibility on consumer perceived scarcity and desirability. Third, a second experiment with 142 qualified luxury insiders is conducted to test consumer responses to the online accessibility and price display of luxury goods.

Findings

Results indicate that the online accessibility of luxury goods does not affect consumer perceived scarcity and, hence, does not dilute brand desirability. This “no-dilution” finding applies to both high- and low-involvement goods and persists independently of whether or not retail prices are explicitly displayed.

Originality/value

Whether or not to sell luxury goods online has been controversially discussed among both marketing scholars and executives. To the authors’ knowledge, the present paper is the first to empirically examine consumer responses to the online accessibility and price display of luxury goods.

Details

International Journal of Retail & Distribution Management, vol. 43 no. 10/11
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 4 April 2008

Jackie Clarke

The purpose of this paper is to examine the giving and receiving of gifts that are experiences rather than physical goods, and to illuminate how the behavioural processes in the…

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Abstract

Purpose

The purpose of this paper is to examine the giving and receiving of gifts that are experiences rather than physical goods, and to illuminate how the behavioural processes in the selection, exchange and consumption of such intangible gifts might differ from the generic understanding of gift giving.

Design/methodology/approach

A trio of qualitative research methods – depth interviews, self‐completion written instrument, and semi‐structured telephone interviews – captured donor, recipient and industry expert perspectives, yielding a total of 189 real life incidents of experience gift exchange.

Findings

The model of experience gift‐giving behaviour encapsulates the behaviour of donors and recipients with sufficient flexibility to incorporate purchased, modified and donor‐created experiences, differing donor decision‐making styles, and immediate or delayed consumption. It is structured around the process stages of decision making, exchange, and post‐exchange/consumption/post‐consumption.

Research limitations/implications

The empirical evidence is drawn from the UK, and is biased towards close personal relationships and experience gifts of higher monetary value.

Practical implications

Consumers in Western societies are actively giving gifts that are experiences. Greater understanding of their behaviour in this marketplace – as evidenced in the paper – will enhance marketing practice for those service organisations recognising the gift potential of their products.

Originality/value

This research is believed to be the first to examine the phenomenon of experiences as gifts – a theoretical contribution that starts to close the gap between real world consumer behaviour and corresponding academic knowledge.

Details

European Journal of Marketing, vol. 42 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

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