Alison Fox, John R Grinyer and Alex Russell
This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting…
Abstract
This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.
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Kyle Turner, T. Russell Crook and Alex Miller
The purpose is to assess current construct measurement in social entrepreneurship and provide recommendations for future construct measurement on the topic.
Abstract
Purpose
The purpose is to assess current construct measurement in social entrepreneurship and provide recommendations for future construct measurement on the topic.
Methodology/design
We use content analysis to assess the construct measurement practices in social entrepreneurship research. Prior studies were coded and analyzed to assess the way social entrepreneurship researchers have developed measures for key constructs in the social entrepreneurship literature. The content analysis allows for the examination of the number, type, and measures associated with social entrepreneurship research and for the comparison with the construct measurement practices in entrepreneurship research, in general.
Findings
We suggest that, while initial quantitative research has provided a useful start for empirical analysis of social entrepreneurship, future research can be improved by developing and applying stronger measures of key constructs, such as social value, mission consistency, and performance of social enterprises.
Originality/value
This chapter takes a content analytic approach to provide evidence regarding how a foundational element such as construct measurement has developed within social entrepreneurship research. We also propose directions for improving future research by validating and strengthening measurements of core constructs in social entrepreneurship.
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The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A…
Abstract
The term “medical” will be interpreted broadly to include both basic and clinical sciences, related health fields, and some “medical” elements of biology and chemistry. A reference book is here defined as any book that is likely to be consulted for factual information more frequently than it will be picked up and read through in sequential order. Medical reference books have a place in public, school, college, and other non‐medical libraries as well as in the wide variety of medical libraries. All of these libraries will be considered in this column. A basic starting collection of medical material for a public library is outlined and described in an article by William and Virginia Beatty that appeared in the May, 1974, issue of American Libraries.
Isai Amutan Krishnan, Jariah Mohd Jan and Siti Zaidah Binti Zainuddin
The purpose of this paper is to explore the knowledge of lexical items in a job interview by recent graduates.
Abstract
Purpose
The purpose of this paper is to explore the knowledge of lexical items in a job interview by recent graduates.
Design/methodology/approach
The data were collected from one of the organisations in the Klang Valley, Malaysia. Twenty-seven recent graduates participated in the study. The structured standard interview questions were used to elicit the job interview data. The data were recorded and analysed qualitatively by using Allwood's (1999a, b, c) communicative behaviour theory.
Findings
The findings showed that the lexical items used by the interviewees varied and revealed their knowledge of lexical items in relation to these five characteristics: personality, skills, capability, experience and self-motivation. The successful interviewees reflected their knowledge of lexical items that indicated their confidence in in the job interviews. The lexical items used by the reserved interviewees were limited that displayed their personalities and reflected uncertainty and lack of confidence. The unsuccessful interviewees used limited lexical items and were vague and evasive in answering questions. This could also be not convincing enough to influence the outcome of the interviews positively.
Practical implications
The findings of this study can assist policymakers such as officials of higher learning institutions to integrate interview workshops and mock interviews into their current curriculum as a form of preparation for undergraduates. These mock interviews can be more appropriate if experienced interviewers are utilised from the outsourcing organisations.
Social implications
It creates an awareness for job applicants especially undergraduates after completing their studies that knowledge of lexical items are important in job interviews.
Originality/value
The use of appropriate lexical items play an important role in job interviews as they have shown that all the successful interviewees had used them to good effect in their interactions with the interviewer.
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The purpose of this paper is to highlight the potential of web components for libraries.
Abstract
Purpose
The purpose of this paper is to highlight the potential of web components for libraries.
Design/methodology/approach
The paper introduces a working example web component that reimplements an OCLC WorldCat search widget.
Findings
By exploring the case study, the paper explains the functioning of web components and the potential advantages of web components for library web development.
Originality/value
Increasingly, web components are being used within library web development, but there is scope for much greater use of this technology to the advantage of those libraries involved.
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This paper introduces web components, one of the most exciting and potentially transformative of the technologies that comprise HTML5. Web components provide a standardised method…
Abstract
Purpose
This paper introduces web components, one of the most exciting and potentially transformative of the technologies that comprise HTML5. Web components provide a standardised method of creating and sharing custom HTML elements.
Design/methodology/approach
This paper is a viewpoint.
Findings
The paper proposes that the web development curriculum in library and information science (LIS) graduate programs needs to expand to cover this important topic.
Originality/value
Despite the potentially seismic impact of web components on Web development, up until this point, there has not been a discussion of this technology within the LIS literature.
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Zachary Psick, Jonathan Simon, Rebecca Brown and Cyrus Ahalt
The purpose of this paper is to explore the policy Implications of aging prison populations.
Abstract
Purpose
The purpose of this paper is to explore the policy Implications of aging prison populations.
Design/methodology/approach
An examination of the worldwide aging trend in prison and its implications for correctional policy, including an examination of population aging in California prisons as a case example of needed reform.
Findings
Prison populations worldwide are aging at an unprecedented rate, and age-related medical costs have had serious consequences for jurisdictions struggling to respond to the changes. These trends are accompanied by a growing body of evidence that old age is strongly correlated with desistance from criminal behavior, suggesting an opportunity to at least partially address the challenges of an aging prison population through early release from prison for appropriate persons.
Originality/value
Some policies do exist that aim to reduce the number of older, chronically ill or disabled and dying people in prison, but they have not achieved that goal on a sufficient scale. An examination of the situation in California shows that recognizing how the healthcare needs of incarcerated people change as they age – and how aging and aging-related health changes often decrease an older person’s likelihood of repeat offense – is critical to achieving effective and efficient policies and practices aimed at adequately caring for this population and reducing their numbers in prisons when appropriate.
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Autism spectrum disorders (ASDs) are lifelong developmental disorders that are characterised by abnormalities in reciprocal social interaction and communication and stereotyped…
Abstract
Autism spectrum disorders (ASDs) are lifelong developmental disorders that are characterised by abnormalities in reciprocal social interaction and communication and stereotyped behaviours and repetitive interests (ICD‐10: World Health Organization, 1992). Although many people with ASD function without support in the community, outcome studies suggest that rates of employment and independent living are poor. Services often need to provide support in the areas of housing, social, occupational, leisure and emotional function. Additionally, ASDs can be associated with high rates of co‐morbid mental health difficulties including depression, anxiety and obsessive‐compulsive disorders. This paper aims to describe the current situation regarding clinical services and what is required from these services to address co‐morbid mental health needs in adults with an ASD.
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Erinn Bentley, Madison Workman and Alex Overby
In order to prepare new members of the education profession, it is imperative that teachers enter their classrooms with the confidence, knowledge, and skills to serve their…
Abstract
Purpose
In order to prepare new members of the education profession, it is imperative that teachers enter their classrooms with the confidence, knowledge, and skills to serve their students from day one. One method for preparing such teacher candidates or student teachers is through school-based field placements during their preparation program. The purpose of this paper is to describe one example of a yearlong field placement and the mentoring relationships that emerged among participants.
Design/methodology/approach
This qualitative study used the following data sources: focus group interviews among the teacher candidates, focus group interviews among the mentor teachers, field placement reflections and teaching analyses composed by the teacher candidates, and interviews conducted among teacher candidates and mentor teachers.
Findings
Analysis of the data revealed that the yearlong field placement promoted positive mentoring relationships between teacher candidates and their classroom teachers. Specifically the following themes emerged: the “adoption” of teacher candidates into the high school classrooms, risk-taking within the classrooms, the mentor teachers’ use of constructive feedback, and collaborative “mentoring-down-the-hall.”
Originality/value
In recent years, various scholars have investigated the impact of field placement experiences on teacher candidates; however, these studies have lacked a detailed analysis of how such experiences impacted mentoring relationships among candidates and their mentor teachers in a collaborative setting. This paper provides an in-depth study of the perceived experiences of mentor teachers and their candidates.