In May 1988 a new Information Support Unit (ISTJ) was created in the Southern Business sector of Shell UK Exploration and Production Limited (Shell Expro), to implement corporate…
Abstract
In May 1988 a new Information Support Unit (ISTJ) was created in the Southern Business sector of Shell UK Exploration and Production Limited (Shell Expro), to implement corporate Records and Information Management (RIM) policies into a (hitherto fragmented) informally controlled record group: all records relating to the company's subsurface activities. The records concerned were classified as VITAL to continuing business success.
T. van Oordt and Ingrid Mulder
Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in…
Abstract
Purpose
Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in classroom/contact time” effectively and decreasing transactional distance between students and educators in large classes. In an attempt to address these challenges, this paper aims to describe the implementation of basic e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports on students’ use and experience of various basic e-learning tools, as well as the impact of the use of these tools on student performance.
Design/methodology/approach
An action research methodology was followed, and data were collected by way of a voluntary, descriptive student survey and student class lists. A total of 387 students completed the survey.
Findings
Students appear to have access to devices and data to use e-learning tools. They perceive these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not have a significant impact on performance; however, it does appear to have a positive impact on the learning environment and student engagement.
Originality/value
The results of the study may be of benefit to educators and curriculum designers who are responsible for reviewing and updating the content delivery methods of undergraduate taxation curricula in large classes with diverse student populations. These results add to the limited body of knowledge on the implementation of basic e-learning tools in a South African accounting education setting.
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Nicola Moscariello, Fabio La Rosa, Francesca Bernini and Pietro Fera
The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes.
Abstract
Purpose
The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes.
Design/methodology/approach
The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS adopters in terms of incentives towards financial reporting transparency.
Findings
The results show that firms reporting under a revenue-expense model are characterized by a stronger revenue-expense matching degree, along with higher earnings’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition, contrary to the expectations, Italian GAAP firms do not present smoother earnings and do not report greater abnormal accruals than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability model negatively affects several earnings attributes of non-financial private companies, shedding new light on the drawbacks associated with the adoption of the IFRS accounting model.
Originality/value
This study addresses a theme characterized by sparse research efforts, adding new insights to the debate on the decline in the quality of earnings and on the drawbacks associated with the adoption of the IFRS accounting model.
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EVERYONE interested in the British library movement will learn with sorrow and regret that one of its greatest friends and strongest champions has passed away, in the person of…
Abstract
EVERYONE interested in the British library movement will learn with sorrow and regret that one of its greatest friends and strongest champions has passed away, in the person of Thomas Greenwood, the kind‐hearted and generous advocate of libraries, who won the respect and regard of every English libiarian. From one of his own periodicals the following particulars are abstracted:—
Adlin Baizura Ariffin, Mohd Salehuddin Mohd Zahari and Mohd Hafiz Hanafiah
This article aims to illustrate the influence of the adaptive reuse of historic buildings on tourists’ appreciation and actual visitation.
Abstract
Purpose
This article aims to illustrate the influence of the adaptive reuse of historic buildings on tourists’ appreciation and actual visitation.
Design/methodology/approach
This study surveyed the perception of tourists on the adaptive reuse of historic buildings activity in Kuching city, Malaysia, via the causal research design and self-administered questionnaire. Two hundred forty-two respondents participated in this survey.
Findings
This study found that the tourists highly acknowledged the practices of adaptive reuse of the historic buildings. Their positive behaviour is evident when most of the tourists perceived the adaptive reuse of the historic buildings influence their level of appreciation and subsequently translated it into their actual visitation.
Practical implications
Based on these findings, this study proposes that the adaptive reuse of historic buildings be marketed as a heritage tourism product. This promising indication from the tourists will undoubtedly draw several practical implications to the local authority policy on the practices of historic buildings adaptive reuse and how it benefits the heritage tourism development.
Originality/value
This study confirms that adaptive reuse is an excellent initiative as it is not only preserving the historical treasures for future generations but is a catalyst for tourism development and helps to generate income for the community.
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Istel Ltd has further strengthened the Meteor engineering analysis team to meet its rapidly expanding bureau, consultancy and training business by recruiting two more staff.
“GIVE a dog a bad name and hang him,” is an aphorism which has been accepted for many years. But, like many other household words, it is not always true. Even if it were, the dog…
Abstract
“GIVE a dog a bad name and hang him,” is an aphorism which has been accepted for many years. But, like many other household words, it is not always true. Even if it were, the dog to be operated upon would probably prefer a gala day at his Tyburn Tree to being executed in an obscure back yard.
Jo Barraket, Heather Douglas, Robyn Eversole, Chris Mason, Joanne McNeill and Bronwen Morgan
This paper aims to document the nature of social enterprise models in Australia, their evolution and institutional drivers.
Abstract
Purpose
This paper aims to document the nature of social enterprise models in Australia, their evolution and institutional drivers.
Design/methodology/approach
The paper draws on secondary analysis of source materials and the existing literature on social enterprise in Australia. Analysis was verified through consultation with key actors in the social enterprise ecosystem.
Findings
With its historical roots in an enterprising non-profit sector and the presence of cooperative and mutual businesses, the practice of social enterprise in Australia is relatively mature. Yet, the language of social enterprise and social entrepreneurship remains marginal and contested. The nature of social enterprise activity in Australia reflects the role of an internally diverse civil society within an economically privileged society and in response to an increasingly residualised welfare state. Australia’s geography and demography have also played determining roles in the function and presence of social enterprise, particularly in rural and remote communities.
Originality/value
The paper contributes to comparative understandings of social enterprise and provides the first detailed account of social enterprise development in Australia.