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The author, who works in the field of health care, identifies the development of an innovative best practices psychosocial rehabilitation principles template, which provides both a conceptual framework and some core dimensions for rehabilitation practice and focused patient care. The steps and process in the development of the template are documented and reflect both staff and patient input in its formulation. There is an articulation, from an integrated perspective, of a patient‐centred, complementary, empowering and interdependent rehabilitation principles framework. There is also a delineation of the rationale for the template’s inception, literature review, conceptual composition, inherent challenges and potential applicability for enhancing rehabilitation care, outcomes and quality management.

Transition from secondary school to adult life is a critical period in students' lives. Transition programs delivered at school play an important role in supporting students with disabilities to achieve successful post-school outcomes particularly in the case of transition to work whereby employment is acknowledged as the main target after graduating from secondary school. Post-school outcomes for students with disabilities related to employment, however, remain poor compared to students without disabilities. Using the taxonomy for transition programming and Bronfenbrenner's ecological system theory, this chapter proposes a model and action that needs to be taken in advancing school to work transition programming in Indonesia.

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.

Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.

The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.

Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.

The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.

This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.

Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

“What went wrong?” This was the question no doubt asked by the Bush campaign and the Republican Party after the 3 November 1992 presidential election.

The purpose of this study was to describe teacher candidate perceptions of the influence of solution-focused brief coaching (SFBC) sessions on movement toward self-identified outcomes. The SFBC approach emanated from the London-based organization BRIEF: The Centre for Solution Focused Practice (BRIEF, n.d.).

This qualitative study engaged ten participants in two SFBC sessions. In the first coaching session, participants identified a “preferred future” and described what would be happening when it came to fruition. Coaches employed SFBC elements such as the “miracle question,” scaling questions, descriptions of strengths and recognition of resources already in place (Iveson et al., 2012). In the second session, following coaching, participants shared their perceptions and experiences of the SFBC process.

All participants reported movement toward desired outcomes, and their perceptions of the SFBC process revealed five themes: an increase in positive emotion, enhanced self-efficacy, value in the co-construction of their preferred future, the coaching process as a catalyst for actualizing their preferred future and adoption of a solution-focused lens in other contexts.

This study answers the call for additional research in three areas: it provides data from completed SFBC sessions, examines participant follow-up on progress toward their preferred futures and provides insight regarding the coaching relationship dynamic. In addition, it provides qualitative findings for the SFBC approach, which have traditionally been dominated by quantitative results.

Companies, governments and individuals are using data to create new services such as apps, artificial intelligence (AI) and the Internet of Things (IoT). These data-driven services rely on large pools of data and a relatively unhindered flow of data across borders (few market access or governance barriers). The current approach to governing cross-border data flows through trade agreements and has not led to binding, universal or interoperable rules governing the use of data. The purpose of this article is to explain the new role of data in trade and to explain why data in trade is different from trade in other goods and services. We then suggest a new approach at the national and international levels.

The author uses a mixed methods approach to examine what the literature says about data as a traded good and or service, examines metaphors regarding the role of data in the economy, and then examines whether or not data is really “traded.”

Many countries do not know how to regulate data driven services. There is no consensus on what the appropriate regulatory environment looks like, nor is there a consensus on what are the barriers to cross-border data flows and what constitutes legitimate domestic regulation.

This is the first article to explain both the unique nature of data and the ineffectiveness of the trade system to address that distinctiveness.