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Article
Publication date: 1 March 2006

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…

545

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.

Details

Journal of Applied Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 31 July 2014

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.

Details

Social Entrepreneurship and Research Methods
Type: Book
ISBN: 978-1-78441-141-1

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Available. Content available
Book part
Publication date: 7 December 2023

Abstract

Details

Innovation Leadership in Practice: How Leaders Turn Ideas into Value in a Changing World
Type: Book
ISBN: 978-1-83753-397-8

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Article
Publication date: 1 February 1976

William K. Beatty

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…

121

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.

Details

Reference Services Review, vol. 4 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 5 November 2020

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.

423

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.

Details

Higher Education, Skills and Work-Based Learning, vol. 11 no. 4
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 6 September 2019

Judith Wusteman

The purpose of this paper is to highlight the potential of web components for libraries.

415

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.

Details

Library Hi Tech, vol. 37 no. 4
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 13 November 2017

Judith Wusteman

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…

234

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.

Details

Information and Learning Science, vol. 118 no. 11/12
Type: Research Article
ISSN: 2398-5348

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Article
Publication date: 13 March 2017

Zachary Psick, Jonathan Simon, Rebecca Brown and Cyrus Ahalt

The purpose of this paper is to explore the policy Implications of aging prison populations.

1121

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.

Details

International Journal of Prisoner Health, vol. 13 no. 1
Type: Research Article
ISSN: 1744-9200

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Article
Publication date: 1 December 2007

Alex Ward and Ailsa Russell

Autism spectrum disorders (ASDs) are lifelong developmental disorders that are characterised by abnormalities in reciprocal social interaction and communication and stereotyped…

623

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.

Details

Advances in Mental Health and Learning Disabilities, vol. 1 no. 4
Type: Research Article
ISSN: 1753-0180

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Article
Publication date: 4 September 2017

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…

378

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.

Details

International Journal of Mentoring and Coaching in Education, vol. 6 no. 3
Type: Research Article
ISSN: 2046-6854

Keywords

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