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Book part
Publication date: 25 November 2024

Mike Nash and Andy Williams

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Politics and Public Protection
Type: Book
ISBN: 978-1-83753-529-3

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Article
Publication date: 1 August 2005

51

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The British Journal of Forensic Practice, vol. 7 no. 3
Type: Research Article
ISSN: 1463-6646

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Article
Publication date: 20 August 2009

Diego Zapata‐Rivera, Waverely VanWinkle, Bryan Doyle, Alyssa Buteux and Malcolm Bauer

The purpose of this paper is to propose and demonstrate an evidence‐based scenario design framework for assessment‐based computer games.

1422

Abstract

Purpose

The purpose of this paper is to propose and demonstrate an evidence‐based scenario design framework for assessment‐based computer games.

Design/methodology/approach

The evidence‐based scenario design framework is presented and demonstrated by using BELLA, a new assessment‐based gaming environment aimed at supporting student learning of vocabulary and math. BELLA integrates assessment and learning into an interactive gaming system that includes written conversations, math activities, oral and written feedback in both English and Spanish, and a visible psychometric model that is used to adaptively select activities as well as feedback levels. This paper also reports on a usability study carried out in a public middle school in New York City.

Findings

The evidence‐based, scenario design framework proves to be instrumental in helping combine game and assessment requirements. BELLA demonstrates how advances in artificial intelligence in education, cognitive science, educational measurement, and video games can be harnessed and integrated into valid instructional tools for the classroom.

Research limitations/implications

This paper provides initial evidence of the potential of these kinds of assessment‐based gaming tools to enhance teaching and learning. Future work involves exploring student learning effects in randomized controlled studies and comparing the internal assessment models to more traditional assessment instruments.

Originality/value

BELLA is the first step toward achieving engaging, assessment‐based, gaming environments for a variety of Science, Technology, Engineering and Math (STEM)‐related areas with explicit support for English language learners.

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Interactive Technology and Smart Education, vol. 6 no. 3
Type: Research Article
ISSN: 1741-5659

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Article
Publication date: 1 September 2004

TeckLok Wong, Rosemary Janet Whyte, Angela Joyce Cornelius and John Andrew Hudson

Transmission routes that may contribute to the overall picture of campylobacteriosis and salmonellosis were explored by analysing the outside surfaces of 300 retail raw chicken…

1236

Abstract

Transmission routes that may contribute to the overall picture of campylobacteriosis and salmonellosis were explored by analysing the outside surfaces of 300 retail raw chicken packs for prevalence and enumeration of Campylobacter using a MPN/PCR assay and Salmonella using a MPN/visual immunoassay procedure. The surfaces of 72 packs (24.0 per cent) were externally contaminated with C. jejuni; 32 with counts of <6 MPN/pack and the remaining 40 with counts ranging from 6 to >2,200 MPN/pack. One whole chicken sample (0.3 per cent) was contaminated with S. Tennessee at <6 MPN/pack. The surfaces of offal packs were most contaminated with Campylobacter, with 18 per cent having a count of ≥100 MPN/pack in comparison with chicken portion packs (4/200, 2 per cent) and whole bird packs (1/50, 2 per cent). These observations suggest that packs could be a source of cross‐contamination, however, the contribution of this outer surface contamination pathway to foodborne illness can only be properly determined by development of a validated risk assessment model.

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British Food Journal, vol. 106 no. 9
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 6 November 2012

Joseph M. Onumah, Ransome Kuipo and Victoria A. Obeng

Purpose – This study examines the effectiveness of internal control systems of listed firms in Ghana. The recent (especially international) financial reporting scandals have…

Abstract

Purpose – This study examines the effectiveness of internal control systems of listed firms in Ghana. The recent (especially international) financial reporting scandals have caused regulators to place a lot of attention on internal control systems as a mechanism that could help improve the quality of financial reporting.

Design/methodology/approach – The study examined annual reports of a sample of 33 firms listed on the Ghana Stock Exchange. In measuring the level of internal control effectiveness, 23 items relating to internal control categorised under control environment, information and communication, risk assessment, control activities and monitoring were operationalised and the effectiveness score was determined based on the items.

Findings – Overall internal control system showed an average level of effectiveness in this study, which implied an overall low level of effectiveness. Of the five categories assessed under internal control system, control environment showed a higher level of effectiveness.

Originality/value – The study makes a contribution to the academic research activities relating to internal controls in Ghana.

Limitations – Inherent in the measurement process is an element of estimation error as a result of the use of subjective judgement for some items operationalised in assessing internal control effectiveness.

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Accounting in Africa
Type: Book
ISBN: 978-1-78190-223-3

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Book part
Publication date: 25 November 2024

Mike Nash and Andy Williams

Abstract

Details

Politics and Public Protection
Type: Book
ISBN: 978-1-83753-529-3

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Article
Publication date: 14 August 2017

Irene Nalukenge, Ven Tauringana and Joseph Mpeera Ntayi

The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs…

1674

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda.

Design/methodology/approach

This study was cross-sectional and correlational. In all, 70 Ugandan MFIs were surveyed and the data were analyzed using SPSS Version 20 to test the nine hypotheses which were put forward. The hypothesized relationships were tested using the ordinary least squares regression.

Findings

The findings based on multiple regression analysis suggest that board role performance, expertise and Association of Microfinance Institutions in Uganda (AMFIU) membership are significant predictors of the ICFR. However, board independence and separation of CEO and chairman roles are not significant predictors. The results also show that the firm-specific control variables (auditor type, size, accounting qualification and age) are also not significant.

Research limitations/implications

This study has limitations in that it is cross-sectional, thus limiting monitoring changes in behavior over time and also because the effectiveness of the ICFR was assessed using perceptions.

Practical implications

Efforts by regulators and other stakeholders to improve the ICFR must focus on the corporate governance aspects such as board expertise and ensure that the board performs its roles.

Originality/value

The paper adds to the existing literature on the corporate governance and ICFR by documenting the relationship between the corporate governance and ICFR. The study complements the previous studies on the ICFR by demonstrating that board expertise and board role performance improve the ICFR. Such evidence does not currently exist. The findings also indicate that an MFI which is a member of AMFIU was found to have better ICFR supporting self-regulation.

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Journal of Accounting in Emerging Economies, vol. 7 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 19 December 2024

Anna Wrobel, Kim Beasy, Terese Fiedler, Alana Mann, Brigid Morrison, Nick Towle, Graham Wood, Richard Doyle, Corey Peterson and Silvana Bettiol

Higher education institutions are embedding education for sustainability in curricula, but there are many challenges slowing the process down.

37

Abstract

Purpose

Higher education institutions are embedding education for sustainability in curricula, but there are many challenges slowing the process down.

Design/methodology/approach

This paper uses reflections from stakeholders across eight disciplines to identify themes supporting EfS integration across disciplines, using collaborative autoethnography.

Findings

The paper highlights unique challenges and opportunities in embedding sustainability education and potential institutional pathways to enable interdisciplinary approaches to embedding EfS.

Originality/value

The paper highlights unique challenges and opportunities in embedding sustainability education and the role of institutional support in overcoming differing worldviews.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 20 July 2012

Peter Franck and Stefan Sundgren

The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The…

2193

Abstract

Purpose

The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The paper focuses on dimensions of governance quality that are related to financial reporting quality.

Design/methodology/approach

The authors measure internal governance quality by an indicator variable that takes on higher values depending on whether a company has an audit committee, has a sufficient number of audit committee meetings during the year, has financial expertise on the audit committee, has an internal auditing function, a risk management function, a code of conduct and whistle blower provisions in the code of conduct. The sample consists of 91 Swedish listed companies of which 39 companies had to follow the Swedish Corporate Governance Code. The development of hypotheses is based on agency theory. Ordered logistic regressions are used to test the hypotheses.

Findings

The paper finds a strong negative association between leverage and the internal governance quality score for companies that do not have to follow the Corporate Governance Code. The paper also finds a positive association between the governance quality score and dispersed ownership among companies that have to follow the code.

Research limitations/implications

The negative association between leverage and governance quality is opposite to the typical agency theory prediction. A number of other studies have also documented negative or insignificant associations with leverage in related settings. The research suggests there is a demand to develop theories related to leverage and the implementation of governance characteristics beyond the typical agency theory based predictions.

Practical implications

The results raise the question whether lenders more actively directly or indirectly should influence the governance quality of borrowers.

Originality/value

Based on the conjecture that governance quality increases with the number of governance elements, the paper studies a governance score that is built up by several elements of good corporate governance. Furthermore, the authors study a setting dominated by voluntary choices of governance quality, which makes it possible to study supply effects.

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Managerial Auditing Journal, vol. 27 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1997

Jennifer Lane Lee and Bryan Gladstone

The purpose of this article is to consider how society and the legal system views and treats directors of businesses that fail and to consider the implications for small business…

297

Abstract

The purpose of this article is to consider how society and the legal system views and treats directors of businesses that fail and to consider the implications for small business entrepreneurship. Our particular concern is that the ambivalent social and legal attitude to risk‐taking may discourage enterprise and damage the health of the economy.

Details

Journal of Small Business and Enterprise Development, vol. 4 no. 3
Type: Research Article
ISSN: 1462-6004

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