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Cyberbullying – using technology to intentionally and repeatedly engage in bullying behaviors – has gained considerable public attention over the last decade. Parents and educators regularly instruct students about appropriate online behaviors and threaten consequences for misbehaviors. The role and responsibility of law enforcement officers in preventing and responding to cyberbullying incidents remains uncertain. While clear violations of the law (e.g. threats of physical harm) most directly implicate the police, other – more common behaviors – such as rumor spreading or hurtful online commenting do not. The paper aims to discuss this issue.

The current study surveyed 1,596 law enforcement supervisors attending the Federal Bureau of Investigation’s National Academy (NA) program. The survey instrument assessed perceptions of law enforcement responsibility in cyberbullying incidents. Data were collected in three waves over a nine-year period, allowing the measurement of attitudinal changes over time.

The authors find that certain officer characteristics are associated with a greater interest in responding to different types of cyberbullying (including having children at home and having previous experience dealing with cyberbullying) and that these perceptions have evolved over time.

The data are specific to law enforcement leaders who participated in the NA and are therefore not generalizable to all officers. Nevertheless, implications for explaining variance and law enforcement involvement in cyberbullying incidents are discussed.

This is the first study to survey law enforcement leaders over time to assess their evolving perceptions of law enforcement’s role in addressing cyberbullying among youth.

Concern has been expressed, over the years, about the financial management strategies adopted by small firms, but very little is known about these practices. Business performance measures are an important element of these financial management strategies. The paper discusses the findings from research carried out in the UK examining the quantitative and qualitative criteria in the measurement of performance in small firms. Semi‐structured interviews were carried out with 20 owner‐managers from both manufacturing and service sectors. Orthodox theory assumes that the objective of the firm is to maximise profits, and it follows that the performance measures advocated are largely based upon this theory. However, research has shown that small firms pursue a range of goals. It was, therefore, not surprising to find that owner‐managers of small firms used a variety of measures and indicators to assess business performance. Profit measures were found to be less important than conventional views suggest. In particular, cash flow indicators were considered to be critical. Other performance measures adopted by owner‐managers include the quality of inputs and outputs and intangible indicators.

To examine the impacts experiential learning can have on student learning in and out of the classroom. Models of experiential learning are presented including the experiential learning theory.

The historical roots of experiential learning are reviewed before a new experiential learning theory is presented, VAKT-enhanced, to demonstrate the many unique paths that learners take toward content learning, retention, and synthesis.

Apprenticeship experience is universally recognized as an effective method of learning; we learn from doing. Yet, the field of literacy has maintained for decades that reading skills must be taught, often carried out in a drill fashion, also known as the proverbial skill-and-drill technique

A multisensory approach that involves experiencing literature through hands-on and e-learning environments can promote reading acquisition efficiently, bridging the gap between diverse student bodies. Students must be rejuvenated to become interested or maintain interest in literacy, and using technology and experiential learning should be of central focus.

Historians have long understood that transforming people into property was the defining characteristic of Atlantic World slavery. This chapter examines litigation in British colonial Vice Admiralty Courts in order to show how English legal categories and procedures facilitated this process of dehumanization. In colonies where people were classified as chattel property, litigants transformed local Vice Admiralty Courts into slave courts by analogizing human beings to ships and cargo. Doing so made sound economic sense from their perspective; it gave colonists instant access to an early modern English legal system that was centered on procedures and categories. But for people of African descent, it had decidedly negative consequences. Indeed, when colonists treated slaves as property, they helped to create a world in which Africans were not just like things, they were things. Through the very act of categorization, they rendered factual what had been a mere supposition: that Africans were less than human.

Purpose – In this chapter, I present a systematic discussion of the relationship between social work (SW) and library and information science (LIS) and explore how SW can contribute to the education of LIS practitioners so that they become more than information facilitators and grow professionally to be true agents of change.

Design/Methodology/Approach – Using engagement with immigrant communities as a case in point and building on the empirical comparative study of public librarians in the Greater Toronto Area and New York City, I outline the current gaps and deficiencies of LIS curricula that can be rectified through blended education. I also integrate the potential contributions of SW into LIS through the case study of an immigrant member of a library community.

Findings – Building on the case study, I introduce a four-tiered model that can be applied to a wide array of courses in LIS programs and conclude with suggestions for taking steps toward blending SW perspectives into the LIS curriculum.

Originality/Value – I position the potential fusion of SW and LIS as “professional blendedness,” which serves as a catalyst for change, and also examine the concept of the blended professional as a change agent. I introduce the rationale for adopting theoretical, practical, and pedagogical approaches from SW in the field of LIS and focus on four specific contributions that can most benefit LIS:

• the person-in-environment approach;

• the strengths perspective and empowerment;

• the interrelated notions of cultural competence, diversity, and intersectionality; and

• the theory-mindedness approach (including theory and practice models).

the person-in-environment approach;

the strengths perspective and empowerment;

the interrelated notions of cultural competence, diversity, and intersectionality; and

the theory-mindedness approach (including theory and practice models).

In recent years there has been a growing interest in the provision of financial information by small business entities. In the UK, regulation has taken the form of the Financial Reporting Standard for Small Enterprises (FRSSE) and internationally UNCTAD has issued its own reporting guidelines for small enterprises ahead of the International Accounting Standards Board's (IASB's) standard on the subject. Despite this international interest, academic research investigating the accounting and financial reporting needs of small enterprises remains relatively scarce. This UK‐based study aims to assess the potential demand for and usefulness of reporting guidelines specifically designed for small owner‐managed enterprises (SoMEs).

Using postal questionnaires, data were gathered from accountants providing services to SoMEs and the owners of such enterprises.

It was found that most SoMEs produce accounting records, often based on computerised packages. However, financial awareness varies significantly and there is evidence that most small enterprise owners rely on their accountants to prepare their financial statements and are often left bewildered by the complexity of the information provided. With UK and the future IASB standards being designed to meet the needs of the largest small and medium‐sized enterprises (SMEs), there does appear to be a relatively high level of agreement that specific guidance for much smaller entities would be desirable. However, many of the accountants felt that some aspects of existing regulations, such as the UNCTAD level 3 guidelines, were too complex, indicating that regulators need to carefully consider the contents of regulations for the smallest entities.

The findings of this study have implications for regulators who are now considering the possibility of developing guidance for the smallest business entities.

This study aims to investigate whether “small- and medium-sized enterprises” (SMEs) benefit from their external accountants’ business advice through enhanced firm performance. Most SMEs draw on external support, and their main advisors are external accountants (Bennett and Robson, 1999). The resource-based view of the firm suggests that firms will seek external support if they perceive a gap in their internal resources.

Data were collected from a questionnaire mailed to a random sample of Australian SMEs, defined as businesses having between 5 and 200 full-time employees.

An analysis of 380 survey respondents confirms a positive relationship between the voluntary purchase of business advice and SME performance, and that SME performance is further enhanced when business advice is purchased jointly with auditing. These relationships apply to the small (5-49 employees) but not to the medium-sized (50-200 employees) businesses. Findings are consistent with smaller firms having narrower resource bases and thus a greater need to source business advice.

The accounting profession has long encouraged a broadening of its service base, and evidence that small businesses perceive a performance benefit from their accountants’ business advice provides support for the profession’s strategy.

This research extends the empirical literature investigating the link between the business advice of an external accountant and SME performance. It explains small firms’ demand for business advice by extending the application of the resource-based view of the firm and provides new evidence consistent with “knowledge spillover” from auditing to business advice in the small firm environment.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).