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This paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.

The approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment.

Where a pension fund engages in asset liability matching and invests in “risk-free” assets, the term, quantity and duration/maturity of which is intended to match some or all of its scheme liabilities, the required accounting treatment potentially results in the sponsoring company’s financial statements reporting fluctuating surpluses or deficits each year which are potentially ill informed and misleading.

Pension scheme surpluses or deficits reported in the financial statements of listed companies are potentially very significant numbers; however, the dangers posed by theoretical nature of the calculation have largely gone unreported.

The information presented in this case was gathered through interviews and observations carried out during the time Ms Joy attended the Initiative for A Competitive Inner City business support program in 2017. In addition, focus groups that took place after the program provided important information and insights into her decision-making process and business goals. Additional interviews were conducted in 2018 and 2019 after the business program ended to gain in-depth knowledge of Ms Joy’s entrepreneurial journey.

This case details the experiences of Winsome Joy in recognizing market opportunities in the child care industry and then expanding into the educational materials industry. The case focuses on challenges related to founding and sustaining her business and the ways in which Ms Joy engaged in “opportunity recognition” and “effectuation” to become a successful entrepreneur. The case points out the challenges of the child care and early education field in terms of professional training, hiring practices and retaining qualified staff. It provides an aspirational role model who has overcome these challenges by finding and recognizing new market opportunities.

This case is relevant for undergraduate and graduate courses in entrepreneurship.

We conducted a pilot study to compare the emotions experienced by Dutch and Chinese students during a face‐to‐face negotiation role play. Emotions play an important role in negotiations because they influence the behaviour and judgments of negotiators. The Data Printer case developed by Greenhalgh was used to examine the patterns of feelings that emerge during negotiations. One hundred and four participants (62 Chinese and 42 Dutch post graduate students) role‐played two different characters who were confronted with a payment dispute regarding the servicing of a defective printer. The results of the MANOVA and of the Factorial Analysis demonstrates that culture as a carrier of social values and norms did influence the emotional reactions of the people socialised in different cultural contexts. The paper concludes that in order to facilitate conflict resolution and interpersonal communication amongst protagonists in mono as well as in inter‐cultural negotiation context individuals should learn to manage their emotions constructively.

Establishing and/or developing a portfolio of private label brands (PLBs) is a strategic imperative for most retail chains. The purpose of this paper is to construct, and validate, a holistic conceptual model to investigate the effect of perceived product quality, relative price and risk on perceived product value and, ultimately, willingness to buy these brands. In addition to this, the study seeks to investigate the potential role of store image as an antecedent within the model.

A survey of middle to upper income shoppers was administered in order to determine the magnitude of the above-mentioned effects. The study focused on the market segment of private label breakfast cereal consumers within South Africa.

All relationships in the model were found to be significant at the 5 per cent level, except for store image on perceived risk. The strongest relationship, by some margin, was that between perceived value and willingness to buy PLBs.

The myth that a powerful store image can necessarily mitigate high levels of consumer risk was dispelled. In general, the results may be used to glean further insight into the consumer’s approach to buying PLBs and shape brand managers’ actions in building these brands.

This study draws on the collective works of Beneke et al. (2013), Snoj et al. (2004) and Sweeney et al. (1999) in exploring this issue. However, the research advances the discussion by considering a low-involvement product category and the inclusion of an additional antecedent – store image.

States that four trends promise to dramatically change the university of the next century: globalization, virtualization, multiculturalism, and politicization, driven by economy and efficiency, technology, values and rights, and power and politics. The article explores the impact of these trends on the future of the university, presents possibilities for structural change, and offers probable scenarios for the future. The conclusions suggest that the Web and globalism may end the monopoly of the traditional university and paradoxically place the transformed university simultaneously at the center of society.

Academic librarians are frequently called upon to provide instruction in relatively unfamiliar disciplines. This article presents introductory information for librarians providing bibliographic instruction (BI) in the field of psychology. Its primary purpose is to identify key readings from the library science and psychology literature that provide a basis for informed delivery of psychology BI. These works are fully identified in the list of references at the end of this article. Because the primary purpose of discipline‐specific bibliographic instruction is to teach the skills necessary for retrieval of the products of scholarship in that discipline, we begin with a discussion of scholarly communication and documentation, which describes how scholars and researchers within psychology communicate research findings and theoretical developments in the discipline. The major emphasis of this article is on formal, group instruction rather than individualized instruction, although much of the information will be applicable to both types.

In this chapter, we used a research-based case study titled “The Desirable Prince Meeting” to explore how interdisciplinary theoretical perspectives on the child can be used to prompt critical reflection on socially just equity praxis in early childhood education. We argue that using multiple theoretical perspectives to analyze teaching and learning can generate and drive critical reflection on equity praxis more effectively than using a single perspective that presents a single truth about teaching and learning moments.

The goal of this chapter is to address the importance of helping teachers develop an understanding of LGBTQ+ issues and ways to create inclusive classrooms for LGBTQ+ students with particular attention to how LGBTQ+ identities/experiences can be valued and visible through literary and literacy practices. The issues addressed in this chapter are grounded in queer theory and intersectionality, which provide a space for challenging heteronormative environments in many schools as well as acknowledging the complex intersectionality of diverse identities. This framework is unpacked so readers can see how it supports instructional practices. Theory and literature inform discussion of the move in the literacy profession toward LGBTQ+ -inclusive mindsets and pedagogies. They further inform practical implications and examples provided by the author. A major issue of our time is LGBTQ+ inclusion in schools and the role of teachers in implementing literacy practices that address the needs of LGBTQ+ students and making visible their diverse identities. For the field of literacy, this is evidenced in the revision of Standard 4 Diversity and Equity in the International Literacy Association’s (ILA) Standards for the Preparation of Literacy Professionals 2017 (Standards 2017). ILA Standards 2017, which will be released in 2018, require programs preparing literacy professionals to develop candidates’ knowledge of queer theory and literacy practices inclusive of diverse students, with diversity including sexual orientation, gender identity, and gender expression. Further, ILA Standards 2017 acknowledge intersectionality across forms of diversity and that a rich understanding of diversity improves the quality of teaching and learning within and across classrooms, schools, and communities. This chapter expands on these topics and offers foundational content and resources to help literacy teacher educators, candidates in literacy programs, and other stakeholders to answer this call for building a literacy field that is welcoming, inclusive, and equity-oriented. Developing the knowledge base about LGBTQ+ issues, including theoretical foundations, social justice teaching mindsets, and concrete pedagogical literacy practices that build inclusive classrooms, can be an accessible, meaningful, and fruitful endeavor that will enrich literacy education programs and the learning communities in which literacy professionals work. Teacher educators and teachers can utilize book choices, approaches to classroom discussion and assignments, and school initiatives to build a learning environment that values LGBTQ+ students’ identities and experiences and disrupts heteronormativity in the curriculum. Multiple examples of how this can be done are offered. Understanding intersectionality also helps teacher educators and teachers see how forms of diversity are not silos. Individuals’ identities are comprised of various aspects. The topics discussed in this chapter center on LGBTQ+ issues but are applicable beyond just this scope.