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To explore the historical construction of the US broadcast television closed‐captioning system as a case study of debates over “public service broadcasting” during the late twentieth century.

Historical.

Neither the corporate voluntarism promoted by the FCC in the 1970s nor the “public‐private partnership” of the National Captioning Institute (NCI) in the 1980s proved able to sustain a closed‐captioning system; instead, a progressive round of re‐regulation on both the demand side (universal decoder distribution) and the supply side (mandatory program captioning) was necessary to bring the promise of broadcast equality to all deaf and hard‐of‐hearing (D/HOH) citizens.

The decades‐long legal, technological, and institutional battle to define the “public interest” responsibilities of broadcasters toward non‐hearing viewers was fraught with contradiction and compromise.

Another benefit to D‐350 users and supporters is now available: D‐350Cevaluation software. Developed for use in evaluating certification programme applications, this software is now being offered to D‐350 users worldwide.

Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper is to gain a better understanding of the role that cultural differences have on the trait professional skepticism mindset of future auditors in the USA and India.

The authors use the Hurtt (2010) Professional Skepticism Scale (HPSS) to evaluate the role that culture has on the trait professional skepticism mindset of a sample of future auditors in the USA and India.

The authors identify three distinct dimensions of trait professional skepticism embedded in the HPSS. The research finds no significant differences between USA and Indian auditing students on the evidential “trust but verify” dimension of trait professional skepticism; however, US students score higher on the behavioral “presumptive doubt” and self-reliance dimensions.

Given culture significantly influences trait professional skepticism, firms and regulators should be highly cognizant of the type of work that is being sent offshore. Firms using affiliated offshore entities should also ensure that robust integration practices are used to facilitate the level of professional skepticism necessary to perform a quality audit.

By identifying three separate dimensions in the HPSS, the research takes an important step in understanding the factors that impact the quality of audit procedures performed in a critical affiliated offshore entity for US-based accounting firms.

This article looks at girls who fight in order to evaluate theories of education for marginalized girls. As oppositional culture and educational resistance theories suggest for boys’ misconduct in school, girl fights are found to be a product of deindustrialization, family expectations, and peer culture. Within peer groups of marginalized students an oppositional culture develops such that girls gain respect from their peers by fighting because they demonstrate a necessary toughness. Girls who fight have a complicated relationship to education. Contrary to oppositional culture theory, these girls value educational achievement. However, the girls’ relationships with teachers are strained. Teachers do not appreciate “tough” girls. Race, class, and gender together construct a student culture that produces girls who fight in school.

A cross‐cultural model of international accounting compatibility is offered by blending Perera's (1989) cultural schema with other dynamic theories. Rahman's (1990) explanatory variables of the accounting regulator and the profession are included along with costly contracting theories (Watts and Zimmerman, 1990) regarding management's behaviour. These latter perspectives help explain the dynamic changes in the external environment. An application of the resulting cross‐cultural model follows through an examination of the potential accounting impact of the emerging free trade zone between New Zealand and Australia. The ability of the tuo national systems to harmonise is suggested by similarities in the environmental factors identified by the extended model. Differences in the regulatory approach between New Zealand and Australia are shown to be supported by underlying cultural factors and may be a persistent barrier. Recent initiatives are les sening this gap. The implications for the New Zealand Society of Accountants' ability to retain control over the standard setting process in New Zealand are also considered.

This study sets out to investigate the e‐learning participation and completion phenomenon in the US corporate HRD online communities and to explore determinants of e‐learning completion.

Based on the HRD Learning Participation Theory (LPT), this study takes a two‐stage approach. Stage one adopts an interview approach to selected e‐learning managers and to bridge the LPT with empirical data for stage two; stage two develops a survey questionnaire for collecting e‐learning completion related data. Statistical techniques are used for data analysis.

The study finds that the e‐learning completion rate is significantly higher in the online HRD communities than those reported in the popular media. The results show that e‐learning completion is influenced by individual, organizational, and learning process factors and variables. Environmental factors also influence the completion rate to a certain degree.

The data were obtained from HRD online communities in the USA. Generalization of the results should be exercised with caution. The study offers implications to HRD research and theory building as an example covering the conceptualization, operationalization, and application phases.

Organizational policies, workload during learning process, e‐learning location in terms of home vs workplace, among others, are significant determinants of the e‐learning completion rate. Organizations should consider these factors when implementing e‐learning interventions.

The study fills a gap in the HRD e‐learning literature. While most research on corporate e‐learning is focused on technology features or instructional design, little attention has been paid to whether learners can complete planned e‐learning. The study also contributes to HRD theory building.

Women are underrepresented in the leadership ranks across society. Research and the development of strategies to assist corporate women in breaking the glass ceiling is frequent and ongoing. Less prevalent has been a similar exploration of the barriers that women in academe confront in regards to their upward mobility and subsequent leadership. This article analyzes how academic women experience the glass ceiling, how research done on corporate women can inform much needed study of barriers to academic women’s upward mobility, and finally, how human resource development practices may benefit advancing women’s leadership in higher education.

Aims to review some new developments of virtual online environments and their potential for use in library environments.

A review of use of gaming, virtual world simulations and online environments in libraries.

Presentations on the state of gaming in libraries presented by library school faculty, librarian and industry professionals.

Reports on research and implementation of gaming systems in libraries.