New Government and Manpower Service Commission proposals for the young unemployed will eventually guarantee every school leaver some form of work experience scheme in the industry…
Abstract
New Government and Manpower Service Commission proposals for the young unemployed will eventually guarantee every school leaver some form of work experience scheme in the industry of his choice. Originally these schemes were designed to allow school pupils to sample vocational training in their final year of compulsory education, but now they include a vast proportion of the country's young unemployed. With as many as 100,000 places likely to be filled over the next year, the safety of these trainees must be given serious consideration.
Inaugural professorial lecture delivered atLancashire Polytechnic in May 1990. Theroots of polytechnic libraries can be foundboth in the development of the Mechanics′Institute…
Abstract
Inaugural professorial lecture delivered at Lancashire Polytechnic in May 1990. The roots of polytechnic libraries can be found both in the development of the Mechanics′ Institute movement in the 19th century and in the earlier development of university libraries. However, modern pressures, including changing learning methods and the development of the information society, lead to the changing model of the polytechnic library, centred on the user. The role of the academic library in the future will therefore be different from that in the past.
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This paper aims to discuss how over the past 180 years, a succession of largely unrelated entrepreneurs of differing capabilities have either created or recognised and exploited…
Abstract
Purpose
This paper aims to discuss how over the past 180 years, a succession of largely unrelated entrepreneurs of differing capabilities have either created or recognised and exploited opportunities offered by this enduring company, their heritage and brand.
Design/methodology/approach
Primary data was provided from discussions with Fabergé experts and the new owners of the brand. Extensive secondary data was also used and analysed.
Findings
The original Fabergé creations numbered some 200,000, but their creator is remembered best for 65 unique Imperial (and other) Eggs. Many pieces have survived, although the business disappeared in 1917. Since then, dealers and collectors have intervened symbiotically to protect the brand equity – supported by serendipitous popular cultural interventions – although a series of parallel entrepreneurial but parasitic interventions meant the brand and the original products became separated. This changed in 2007 with new owners acquiring the brand and resurrecting high-end jewellery production with a new business model. Their contemporary journey is both informed and shaped by Fabergé’s tumultuous past.
Research limitations/implications
Reinforces that while a universal theory of entrepreneurship eludes us that these three key elements – opportunity, uncertainty and resources – help explain the related behaviour of a series of different intervening entrepreneurs. This framework is offered for wider use and testing.
Practical implications
Advances the understanding of how entrepreneurs spot and enact opportunity.
Originality/value
Develops a model embracing parasitic and symbiotic interventions in the history of a brand, and a conceptual entrepreneurial model capturing three key elements that explain entrepreneurial behaviour. These being: opportunity seeking and exploitation, addressing uncertainty and deploying appropriate resources.
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Darius J. Fatemi, John Hasseldine and Peggy A. Hite
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the…
Abstract
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.
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John L. Abernathy, Michael Barnes and Chad Stefaniak
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies…
Abstract
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB’s four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) of the 16 auditing standards the PCAOB passed in its first 10 years of operation. Further, we summarize the literature’s findings on the effects of the PCAOB inspection process on various facets of audit quality. Finally, we analyze the research concerning the PCAOB’s enforcement actions to determine how markets have responded to sanctions against auditors and audit firms. We contend that understanding and reviewing the effects of the PCAOB’s activities are important to future audit research because of the PCAOB’s authority over and oversight of the issuer audit profession. We also identify PCAOB-related research areas that have not been fully explored and propose several research questions intended to address these research areas.
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Renee M. Clark, Lisa M. Stabryla and Leanne M. Gilbertson
The purpose of this study was to assess particular student outcomes when design thinking was integrated into an environmental engineering course. The literature is increasingly…
Abstract
Purpose
The purpose of this study was to assess particular student outcomes when design thinking was integrated into an environmental engineering course. The literature is increasingly promoting design thinking for addressing societal and environmental sustainability engineering challenges. Design thinking is a human-centered approach that identifies needs upfront.
Design/methodology/approach
In an undergraduate engineering course, Design for the Environment, students have begun to obtain hands-on experience in applying design thinking to sustainability challenges. This case study investigates the association between the use of design thinking and student creativity with sustainability design solutions. Student perspectives on their own creativity and future sustainable design practices as a result of the course were also investigated.
Findings
The findings were favorable for design thinking, being associated with a significant difference and medium-to-large effect with regards to solution novelty. A qualitative analysis showed a positive association between design thinking and students’ perceptions of their creativity and future anticipated sustainability practices. Using a content analysis of reflective writings, students’ application of design thinking was assessed for comprehensiveness and correctness. A two-week introductory design-thinking module and significant use of in-class active learning were the course elements that most notably impacted students’ use of design thinking.
Practical implications
This case study preliminarily demonstrates that application of design thinking within an environmental engineering course may be associated with beneficial outcomes related to creativity and sustainability.
Originality/value
A review of the literature did not uncover studies of the use of design thinking for undergraduate socio-environmental challenges to promote creativity and sustainable-practices outcomes, although the literature has been calling for the marrying of these two areas.
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The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:
The COVID-19 pandemic has had a significant impact on higher education institutions globally, together with the wellbeing, social life, and study experiences of students…
Abstract
The COVID-19 pandemic has had a significant impact on higher education institutions globally, together with the wellbeing, social life, and study experiences of students (Goldstone & Zhang, 2022; Hordosy & McLean, 2022; Maslimova et al., 2022), and academic staff (Gilbertson, 2020; LUSA, 2020). This chapter describes a review of the Masters program in Educational Leadership and Management at the Faculty of Education, University of Malta. While acknowledging the need to better understand the impact of the pandemic – personally and professionally – the focus was to develop a program that helped staff and mature students develop, through a different learning and lived experience, by cultivating the values that are central to the program, namely community, agency, sharing, collaboration, collegiality, voice, reflection, and inquiry. Ultimately, the scope of this chapter is to highlight how the pandemic has helped to renew the graduate program in a way that forged the wellbeing of the academic staff, the leaders of the various educational institutions, and students.
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Dave Neumann, Nicole Gilbertson and Lisa Hutton
The Common Core State Standards (CCSS) invite students to engage in close reading of primary source texts from American history, but an overly rigid definition of close reading…
Abstract
The Common Core State Standards (CCSS) invite students to engage in close reading of primary source texts from American history, but an overly rigid definition of close reading that excludes providing background knowledge threatens to undermine these efforts. This approach flies in the face of decades of research on successful reading comprehension strategies. It also rejects the extensive literature on discipline-based learning in history, which has routinely affirmed the importance of context for understanding primary source texts. Primary sources are typically drawn from a world different from that of the students in time or place, or both. Teachers should provide historical context to their students by giving them information about the time, location, and purpose for the creation of the source. They should also situate the source in a specific location—whether local, national, or international—and examine the source in relation to other events of the time. Context is not the enemy of close reading of primary sources; context is the very thing that makes close reading possible and meaningful.