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Article
Publication date: 26 September 2024

Terence E. Cooke, Kevin P. McMeeking and Stephen A. Zeff

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting…

Abstract

Purpose

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

Design/methodology/approach

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Findings

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

Originality/value

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

Details

Pacific Accounting Review, vol. 36 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 14 August 2024

Claire Hutchinson, Leanne Lester, Veronica Coram, Paul Flatau and Ian Goodwin-Smith

Though qualitative evidence of social impact exists for disability-inclusive social enterprise, there is a dearth of quantitative economic impact on their social impact. This…

Abstract

Purpose

Though qualitative evidence of social impact exists for disability-inclusive social enterprise, there is a dearth of quantitative economic impact on their social impact. This study aims to address this gap and investigate the appropriateness and usefulness of social return on investment (SROI) methodology in this context.

Design/methodology/approach

Primary data was collected from people with disabilities, their families, staff at the parent company (an Australian Disability Enterprise [ADE]), social investors and other key stakeholders (n = 17). The study was also informed by the literature and a steering group to provide expert opinion when no other data existed to inform estimates. Sensitivity analysis was performed to check the robustness of the analysis.

Findings

Social return was estimated at $1.47–$2.65 for every $1 invested (over 3 years) and $8.48–$12.63 (20 years). Some forecast assumptions significantly impacted upon final ratios and need to be tested. How SROI ratios are received by social investors, the ADE sector and government remains untested. However, the political climate suggests ADEs adopting social enterprise models will be well received if they can deliver, and demonstrate through robust measurement, sustainable open employment opportunities.

Originality/value

Few studies exist that estimate the social impact of social enterprises supporting open employment of people with disabilities. At a time when ADEs (sheltered workshops) have been heavily criticised for providing repetitive, menial work for top up wages on welfare payments, the outputs from this research may provide valuable data to an ADE sector in transition as well as social investors and policy makers who increasingly require robust measurement of impact.

Details

Social Enterprise Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 4 November 2024

Georgina Barton, Stewart Riddle and Nathan Lowien

Faced with increasing systemic constraints and pressures, secondary school English teachers often implement transactional approaches to pedagogy and curriculum aimed at improving…

Abstract

Purpose

Faced with increasing systemic constraints and pressures, secondary school English teachers often implement transactional approaches to pedagogy and curriculum aimed at improving student results on external exams, which are then used to rank schools. Despite the pressure to teach this way, teachers acknowledge the power of literature, literacy and language in the English curriculum as vehicles for educating students to be critical readers of texts for a democratic society. As such, the purpose of this paper is to share perspectives of secondary English teachers in relation to the democratic potential of their subject.

Design/methodology/approach

Using a qualitative case study method, this paper shares data from six Australian secondary school English teachers who work in culturally diverse schools. Teachers were interviewed about their perspectives regarding how the Australian English curriculum enabled and/or constrained the teaching of critical and creative thinking in support of a democratic society.

Findings

Using Marri’s model of multicultural democratic education, interview data were deductively analyzed to identify elements of the model, including critical pedagogies, disciplinary content and community building. Teachers were concerned that building critical literacy skills was minimized by the system and students’ personal dispositions.

Originality/value

The English teachers in this study held a strong belief that the subject of English could emancipate students, although they felt it might be “the last bastion” for a democratic education.

Details

English Teaching: Practice & Critique, vol. 23 no. 4
Type: Research Article
ISSN: 2059-5727

Keywords

Article
Publication date: 15 August 2024

Moontaha Farin, Jarin Tasnim Maisha, Ian Gibson and M. Tarik Arafat

Additive manufacturing (AM), also known as three-dimensional (3D) printing technology, has been used in the health-care industry for over two decades. It is in high demand in the…

Abstract

Purpose

Additive manufacturing (AM), also known as three-dimensional (3D) printing technology, has been used in the health-care industry for over two decades. It is in high demand in the health-care industry due to its strength to manufacture custom-designed and personalized 3D constructs. Recently, AM technologies are being explored to develop personalized drug delivery systems, such as personalized oral dosages, implants and others due to their potential to design and develop systems with complex geometry and programmed controlled release profile. Furthermore, in 2015, the US Food and Drug Administration approved the first AM medication, Spritam® (Apprecia Pharmaceuticals) which has led to tremendous interest in exploring this technology as a bespoke solution for patient-specific drug delivery systems. The purpose of this study is to provide a comprehensive overview of AM technologies applied to the development of personalized drug delivery systems, including an analysis of the commercial status of AM based drugs and delivery devices.

Design/methodology/approach

This review paper provides a detailed understanding of how AM technologies are used to develop personalized drug delivery systems. Different AM technologies and how these technologies can be chosen for a specific drug delivery system are discussed. Different types of materials used to manufacture personalized drug delivery systems are also discussed here. Furthermore, recent preclinical and clinical trials are discussed. The challenges and future perceptions of personalized medicine and the clinical use of these systems are also discussed.

Findings

Substantial works are ongoing to develop personalized medicine using AM technologies. Understanding the regulatory requirements is needed to establish this area as a point-of-care solution for patients. Furthermore, scientists, engineers and regulatory agencies need to work closely to successfully translate the research efforts to clinics.

Originality/value

This review paper highlights the recent efforts of AM-based technologies in the field of personalized drug delivery systems with an insight into the possible future direction.

Details

Rapid Prototyping Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1355-2546

Keywords

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