Search results

Anne Kavanagh, director of Time 4 Balance, a flexible working consultancy, discusses the challenges a business can face when introducing a work‐life balance option to its employees.

The purpose of this study is to describe and evaluate the implementation of an online self and peer assessment model (SPARKPLUS) to assess team work skills of accounting students.

This study describes the background and implementation of SPARKPLUS and employs a survey questionnaire administered to students enrolled in an undergraduate company accounting subject before and after the implementation of the model. The survey results and selected qualitative data are used to evaluate students' attitudes to group work and the impact of SPARKPLUS.

The study suggests that students understand the benefits of group work activities in developing their technical knowledge in company accounting. However, students do not appreciate the value of group work activities in developing generic skills or how SPARKPLUS supports group work activities.

Professional and accreditation bodies require evidence of teaching and learning activities and assessment of team work skills during the students' undergraduate accounting degree. This study demonstrates that students require significant teaching and learning activities in relation to team work skills and the assessment model for successful implementation.

This study makes an original contribution to the accounting education literature pertaining to assessment of team work skills in two respects. First, the study outlines the design, implementation and preliminary evaluation of an online self and peer assessment model in an undergraduate company accounting course. Second, preliminary evidence concerning the impact of this model on group work activities and team work skills is provided.

Post‐secondary students with print disabilities (blindness, visual impairments, learning disabilities, physical handicaps) need information access to learning resources in alternate formats such as Braille, electronic text, large print, taped books, and tactile graphics. British Columbia College and Institute Library Services (CILS) is a provincial clearinghouse for resources for students and faculty with print impairments. CILS supplies resources tocomply with the “duty to accommodate” under Canadian Human Rights legislation. As a coordinated service, CILS provides services by direct loans, interlibrary loans with partner agencies, and production of new alternate format materials. This article describes the range of services and technological applications that are used to locate and produce resources to accommodate the students’ needs.

Europe currently displays a fascinating complexity. It experiences severe disruptions in the economic and educational systems, the labour markets and the political orientation. Also, we see demographic issues with not enough young people on the one hand, and also not enough acceptable jobs on the other hand. All this raises questions regarding the consequences resulting from these dynamics for the young generation. This chapter deals in particular with the so-called ‘Generation Z’, which started – depending on the chosen author – between 1990 and 1995. In this analysis, the concept of ‘generation’ by Karl Mannheim plays an important role since it explains to us why and how cohorts of people are shaped in a specific period of time in a very similar way. When dealing with Generation Z, the following hypothesis of global convergence immediately comes up: since Generation Z is a digitally connected generation, it must move in the same direction. Even though this is partially true on the global scale, we see differences – even within Europe, since Europe is a heterogeneous space. Therefore, we cannot talk about ‘the European Generation Z’ but rather about the ‘Generations Z in Europe’ with their differences, their similarities and their dreams about their future. Besides arriving at the letter ‘Z’ in Generation Z by just continuing from X and Y to Z, the ‘Z’ provides us another interpretation: It stands for ‘zeitgeist’ and for a promising vision of Europe.

This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate governance disclosures are required to provide reassurance that financial reports are trustworthy.

Mouck's institutional framework of financial regulation portrays financial reporting as a “game” played within a set of rules. It provides insights about the subjectivity of financial reports which are illustrated with archival evidence from banks' reports and activities.

The banks' financial reports were shown, in the light of later revelations, to portray an unrealistic view of their operations. Disclosures about corporate governance practices play a strong legitimising role, enhancing perceptions that financial reports correspond with organisational realities.

This study considers a narrow population of companies within one industry. By extending the focus, greater evidence could be provided that accounting standards and financial reporting requirements have lost their connection with business practices.

In spite of financial reporting reforms, financial reports are becoming less reflective of companies' activities and performance. This questions the usefulness of accounting standards, and the effectiveness of regulatory systems. Future reforms to accounting standards need to address these issues.

The paper demonstrates the contention that the financial reports of several Australian banks fail to match the realities that lie beneath is really a broader challenge to the usefulness and credibility of Australia's system of financial reporting and regulation.

Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual participants. In this analysis, the author considers how this relationship between body image, sexual behavior, and pleasure may look within women and genderqueer individuals who are all AFAB (assigned female at birth) with 26 out of 30 participants identifying as LGBTQIA+. The author examines perceptions of body size, body hair, and genitals to consider how intersections of social structures – specifically internalized sexism, racism, and misogyny – influence the participants’ experience of sexual interactions. Both resistance and embodiment of traditional gender norms, even as queer women and genderqueer individuals, were examined in these narratives. The majority of the moments where traditional gender norms are examined describe situations when the participants were sexually interacting with cis-gendered men.

THERE has recently sprung up a great interest in antiques, probably due to Arthur Negus and his TV and broadcast programmes, and perhaps it is this which has made county librarians also, think about their past and their beginnings. Gloucestershire was the first to become aware of the fact that its library was fifty years old, and that a genuine antique, in the shape of its first librarian, still existed and could be questioned about the early days. So in December, 1967, the Gloucestershire Library Committee staged a most successful 50th birthday party, and invited me to cut the birthday cake, on which were 50 candles! And a very great occasion it was.