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This study examined and traced the relationship between, and the influence of, the official standards documents of the Commonwealth of Virginia, and the related day-to-day lesson planning and implementation of a pair of co-teachers. Using a case study methodology alongside a conventional content analysis we traced the processes of how these policy texts (the Standards of Learning [SOLs] for World History) were connected to and activated within the daily routines of these teachers who taught struggling students in a high-stakes testing context. The findings illustrated how the policy texts and discursive practices emerging from the State’s SOLs constituted a level of pedagogical governance that saw these teachers organize instruction clearly designed to support student recall on the end of year multiple choice test. Our work recognized the power of policy texts as they interact with teachers. The significance of unpacking policy documents in order to examine issues of power, symmetry and potential areas of negotiation in the planning and implementation of instruction for teacher educators is discussed.

This paper seeks to study the process of clinical audit to improve tubercolosis (TB) diagnosis in Cuba, Peru and Bolivia. It aims to present the lessons learned in implementing clinical audit in the three specific study sites and highlight what may be relevant to low‐income settings in general.

The lessons are based on observations and qualitative data collected from 22 health centres that completed a minimum of two audit cycles in the three study countries. Local audit committees selected audit criteria, collected relevant data, compared their performance against the agreed standards and proposed ways for improvement.

Lessons for the development of clinical audit for TB diagnosis in the study countries include the difficulties in setting achievable standards based on appropriate criteria; the need to establish clinical guidelines and routine data; and the need to address patients' beliefs and attitude. Lessons for the development of clinical audit in low‐income countries include the need for preparation (e.g. through clinical guidelines) before introducing quality improvement tools and the importance of a visible relationship between audit activity and patient care. Crucially, local clinicians struggle in developing evidence‐based audit criteria that should be developed at national level.

The lessons learned presented here are derived from interviews, document analysis and participant observation. Such techniques are liable to observers' and informants' bias. Similarly, conclusions drawn from an inquiry into contextual factors also threaten their external validity. The paper used chronological analysis and explanation building to overcome these limitations.

In low‐income countries, audit needs to be fully integrated in the national and local disease control programmes. The lessons presented here provide practical guidance for those considering developing or improving clinical audit in low‐income countries.

Clinical audit has major potential for improving health care delivery in low‐income countries within existing resource constraints. The lessons presented here have relevance to audit across the entirety of health systems in low‐income countries.

This qualitative case study explores how one secondary world history teacher, teaching in a high-stakes testing context in a district pushing teachers to utilize differentiated instruction, makes sense of this pedagogical approach. We examine teacher sense-making within a conceptual framework of policy realization and ambitious teaching and learning. The teacher made no claims to being an expert on differentiation; yet, the findings indicated that she did possess an understanding of differentiation congruent with the literature and, whether she recognized it or not, used many strategies suggested by Tomlinson and other experts on differentiation. Her thinking about differentiation also appeared to be shaped by relational and contextual issues. Stated differently, the Virginia Standards of Learning exams and the pressure from administration for high pass rates appeared to shape how the teacher thought about her students, her content, her instruction and, ultimately, her approach to differentiation.

This research is elucidating quality control theories to reduce variation in chocolate manufacturing process in the UK food company that will help maintain the processes stable and predictable. The purpose of this paper is to reduce defects of the output; to identify the root causes of variation; to establish and implement solutions to this variation problem; and to establish a control system to monitor and report any variation in the process.

The authors use experimental case study of a chocolate company to achieve the objective. In this paper, the authors predominantly use established theory define–measure–analyse–improve–control, customised to the case of the chocolate factory to reduce variations in production processes.

The results confirm that customised-traditional theoretical quality models will support manufacturing companies to maintain customer satisfaction while enhancing quality and reliability.

Implementation of customised approach reduced the rate of defect from 8 to 3.7 per cent. The implications of reduced variation are improved product quality; reprocessing elimination; and a more stable process that support sustainability and reliability in producing chocolates to meet customer needs.

The authors used an experimental-based case study approach to test with one company. Testing in multiple case companies may help to generalise results.

The research study experimentally tested quality approach with a real case company and hence the findings of this study can be applied to other cases working in similar settings.

This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial interests, along with issues of self‐protection, affected the process of standard setting, which was controlled by different interests over the period under study. At one time the profession dominated. But far from being a monolithic body, it was in turn split according to various interests: the Big Six behind the Malaysian Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard.

Superior customer service is necessary to maintain a competitive edge in international logistics. In order to develop a comprehensive customer service programme, a company must establish service levels for its customers, beginning with order cycle time and including all aspects of the customer service cycle. Discusses the importance of service standards and the areas in customer service where they should be developed. Describes standard variances and stresses the need to develop incentives for meeting service standard goals.

WHEN one considers the fundamental weakness of time study—the personal evaluation of performance—it raises the question whether the predetermined motion time system is going to absolve the time study engineer from future disputes as to standard times. And if it is, then at whose door, may we ask, are these disputes to be laid?

The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services.

Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods.

During the GFC, Swedish companies benefited from an increase in sales and total assets, although return on assets decreased. In this setting, the auditors charged higher audit fees compared with the pre-GFC period, despite the absence of increased audit reporting lags. A significant increase in audit fees continued during the post-crisis periods with auditors paying more attention to companies’ leverage and whether they report losses. At the same time, the companies spent less on non-audit services.

This study is limited to companies from Sweden, which was less affected by the GFC.

GFC auditors are able to charge higher audit fees to public companies including those that are well-performing during financial crises, and they are also able to increase the audit fees in the post-crisis period. This implies that auditors put in extra audit effort to compensate for higher risk, or that they are good at negotiating prices with their clients. However, non-audit fees decreased during the same period, implying that the demand for these services drops under financial instability.

The study highlights auditors’ behavior in the liberal economic environment and it studies both audit fees and non-audit fees before GFC, during GFC and after the GFC. The GFC appears to have provided audit firms the opportunity to extract higher audit fees. Our findings are of interest to managers, auditors and regulators.

The oversight of clinical research in the UK is currently in a state of flux. Discusses the quality assurance problems that have arisen in the management of research and the protection of the rights of human participants. Contrasts clinical governance and regulatory approaches to research quality assurance and performs a critical analysis of the Department of Health (England) Research Governance Framework (RGF) to see where it falls within the continuum. Highlights the implications for UK hospitals engaged in clinical research through the presentation of a case study in implementing the RGF. Concludes by suggesting the priority areas that need to be addressed and invites further debate regarding the merits of a clinical governance or regulatory approach to research quality assurance.