Consider an aircraft in the throes of major maintenance. With access panels, cover panels, fairings, galley units, seats, interior trim removed, primary structure, electrical and…
Abstract
Consider an aircraft in the throes of major maintenance. With access panels, cover panels, fairings, galley units, seats, interior trim removed, primary structure, electrical and hydraulic systems together with all the other complexities which make up a modern flying machine are revealed. Lift the cabin floor to find a multitude of control systems, look into the electronics bay at racks of black boxes, large looms of multi‐coloured cables and a certain perspective about the importance of organised and systematic approach to inspection of aircraft begins to emerge. Clearly the broad brush approach is neither appropriate nor likely to be effective.
In the “in‐service” maintenance and inspection of aircraft structures, an uneasy alliance exists between corrosion detection and Non‐Destructive Testing. NDT is a widely used and…
Abstract
In the “in‐service” maintenance and inspection of aircraft structures, an uneasy alliance exists between corrosion detection and Non‐Destructive Testing. NDT is a widely used and generally successful way of inspecting for structural defects and as the service life of aircraft is extended and corrosion therefore tends to become a not uncommon structural defect, why should not NDT be as useful in this situation as it often is in detecting cracks occasioned by extended flying hours and increased flight cycles? This paper tries to answer that question by pointing out some of the advantages and disadvantages of NDT applied to corrosion detection in the aviation industry.
Mention golf and most people will think of Gleneagles. But, earlier this month, to over 100 visitors from 18 countries the name Gleneagles was associated with the Aerospace…
Abstract
Mention golf and most people will think of Gleneagles. But, earlier this month, to over 100 visitors from 18 countries the name Gleneagles was associated with the Aerospace Industry.
L.J. Davies, L.J. Winn and Frederic Sellers
April 21, 1970 Master and servant — Negligence — Vicarious liability — Course of employment — Employers instructing plaintiff to obey fellow‐employees' instructions — Practical…
Abstract
April 21, 1970 Master and servant — Negligence — Vicarious liability — Course of employment — Employers instructing plaintiff to obey fellow‐employees' instructions — Practical joke by fellow‐employees — Plaintiff instructed to put hand up spout of grinding machine to clear alleged blockage — Machine accidentally set in motion — Plaintiff's hand injured — Whether employers vicariously liable — Onus of proof.
58. In addition to Government control the co‐operative societies have their own organisations for controlling the health of the cattle and improving the cleanliness and quality of…
Abstract
58. In addition to Government control the co‐operative societies have their own organisations for controlling the health of the cattle and improving the cleanliness and quality of the milk produced by their members. These organisations co‐operate closely with the Government Keuringsdienst van Waren (Food Control Service) and welcome the Government's efforts; they say, however, that they can do far more than the Government officials could do unaided since they are in very intimate touch with the farmers, and have behind them the power to pay the farmer a lower price for his milk or to refuse it entirely, or expel him from the Society; these possibilities have greater compelling force than the necessarily more formal official methods of procedure and the threat of legal proceedings.
David Shiyam Kirupainayagam and Jayaranjani Sutha
The application of technology to higher education is contributing in many ways to create a highly adaptable, inclusive learning environment for all. This study intends to analyze…
Abstract
Purpose
The application of technology to higher education is contributing in many ways to create a highly adaptable, inclusive learning environment for all. This study intends to analyze the role of technology facilitation in creating an inclusive learning environment in the higher education institutions (HEIs), which would connect multi-ethnic students and academics effectively in the Sri Lankan context. Therefore, the primary aim of this study is to explore how technology facilitates inclusive learning in HEIs.
Design/methodology/approach
Based on the qualitative research approach, this study generated data from 30 undergraduates and 10 academics from 5 national universities in Sri Lanka to evaluate the effectiveness of technological facilitation in promoting inclusive learning. The data were then thematically analyzed using NVivo 10.
Findings
The nature of technology facilitation in HEIs and influencing factors such as the internet, search engines, mobile apps and software, cost involved, upgraded knowledge, time efficiency and technological devices. Further, the factors contribute to the HEIs and the benefits realized, such as information gathering, time-saving, cost reduction, information sharing, connective communication, easy learning and online services. On the other hand, challenges such as the involved parties’ resistance to technological change, inadequate infrastructure facilities, lack of technical knowledge, negative perceptions and behaviors, technical failures and health issues will also be assessed.
Research limitations/implications
Implications for policy and practice include a thorough understanding of the nature of technology facilitation in an inclusive environment. The researcher has recommended some strategies and mechanisms to the policymakers that will guide them to use technology as a tool to enhance the inclusive learning practices within HEIs.
Originality/value
This paper presents an original review and it contextualizes the technology facilitations in respect of the inclusive learning environment in HEIs.
Details
Keywords
Anuradha Pandya, Wayne van Zijl and Warren Maroun
The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the…
Abstract
Purpose
The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.
Design/methodology/approach
Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.
Findings
South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.
Research limitations/implications
Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.
Practical implications
Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.
Originality/value
The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.