Helen Sanderson, Edwin Jones and Kathy Brown
Valuing People (DoH, 2001) proposes person‐centred planning (PCP) as a way for service users to exercise more power and control. Active support (AS) is also an approach designed…
Abstract
Valuing People (DoH, 2001) proposes person‐centred planning (PCP) as a way for service users to exercise more power and control. Active support (AS) is also an approach designed to improve the quality of life of people with severe disabilities by enabling them to participate as fully as possible in daily activities. PCP and some of the components of AS are complementary rather than mutually exclusive. While PCP can generate ideas, AS can help implement them, and used together PCP and AS can provide a way to facilitate user participation and improve users' quality of life. This paper uses a case history to illustrate this potential, and describes how a particular form of PCP, essential lifestyle planning (ELP), was used in conjunction with some of the planning and programming components of AS.
John C. Weidman, W. James Jacob and Daniel Casebeer
There has been a resurgence of interest in comparative and international research on teacher education that has been driven, in large part, by the emergence over the past two…
Abstract
There has been a resurgence of interest in comparative and international research on teacher education that has been driven, in large part, by the emergence over the past two decades of comprehensive international studies of student achievement supported by (1) the Organisation for Economic Co-operation and Development (OECD), Programme for International Student Assessment (PISA) and (2) the International Association for the Evaluation of Educational Achievement (IEA), Trends in International Mathematics and Science Study (TIMSS), and Progress in International Reading Literacy Study (PIRLS). Widely published country rankings that set benchmarks for student achievement suggest the importance of understanding more fully what specific characteristics set highly ranked countries apart, especially quality of teaching and teacher education.
Recent literature on comparative and international teacher education is reviewed, focusing on special issues of Prospects (Vol. 42, March 2012, “Internationalization of Teacher Education”), sponsored by the UNESCO International Bureau of Education (IBE) in Geneva, Switzerland, and the International Journal of Science and Mathematics Education (Vol. 11, August 2013, “International Perspectives on Mathematics and Science Teacher Education for the Future”), sponsored by the National Science Council of Taiwan.
A conceptual framework for describing the complexity of teacher education in comparative and international context is presented, adapting an approach used for understanding educational change and reform in emerging democracies. The chapter concludes with a discussion of theoretical perspectives that have been applied to teacher education in comparative and international education with recommendations for new directions that might inform scholarly understanding as well as practice.
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Two years ago the writer noted that the territories of the Caribbean, while executing MLAT's with various extra‐regional territories, had not by and large embraced global…
Abstract
Two years ago the writer noted that the territories of the Caribbean, while executing MLAT's with various extra‐regional territories, had not by and large embraced global counter‐narcotics initiatives. The balance has now been decisively and radically altered. This article attempts an assessment of some of the more noteworthy current developments against certain basic norms in international law.
Like it or not, change is inevitable if you are to survive. Far better to instigate change than allow other people to inflict it on you. To anticipate the future has to be good…
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Like it or not, change is inevitable if you are to survive. Far better to instigate change than allow other people to inflict it on you. To anticipate the future has to be good to allow time to implement change rather than having to react to it. This appears quite simple, but is it? This special themed issue of Management Decision contains a number of examples of how organizations have managed change. Lessons can be learned from other industries than your own with regard to best practice and basic principles which can then be applied to your own organization..
When Microsoft asks, “Where do you want to go today?” most users respond, after looking at the chaos that typifies their computer desktop, “Where the hell am I to begin with?”…
Abstract
When Microsoft asks, “Where do you want to go today?” most users respond, after looking at the chaos that typifies their computer desktop, “Where the hell am I to begin with?” Applications create islands of automation.
Sabrina Gong, Nam Ho, Justin Yiqiang Jin and Kiridaran Kanagaretnam
This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.
Abstract
Purpose
This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.
Design/methodology/approach
Taking advantage of variation in the dates of stay-at-home orders issued by different US states, this study identifies engagements that were significantly affected by the lock down orders.
Findings
The results suggest that engagements affected by the restrictions produced lower audit quality, as measured through restatements and discretionary accruals, relative to those completed before COVID-19 travel restrictions/stay-at-home orders. Further analysis reveals that this decrease in audit quality was attributable to firms with high inventory relative to assets, high R&D expenses relative to assets and non-Big 4 auditors.
Practical implications
This study finds that the restrictions on physical and on-site interaction caused auditors to universally struggle with resource/judgment-intensive accounts such as inventory and R&D expenditures. The results suggest that while Big 4 auditors managed to maintain their status quo level of audit quality following COVID-19 restrictions, non-Big 4 auditors were unable to overcome the challenges of an online work environment and their audit quality declined.
Originality/value
To the best of the authors’ knowledge, this paper is the first to empirically examine changes in audit quality as a response to a substantial change in auditors’ working environment due to the global health crisis. As work-from-home becomes more prevalent in audit firms, the results suggest that, on average, this move does diminish audit quality.
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Couched within the author’s memories and correspondence with Kathy Charmaz, this chapter considers the philosophical nature of Constructivist, or Charmazian Grounded Theory, and…
Abstract
Couched within the author’s memories and correspondence with Kathy Charmaz, this chapter considers the philosophical nature of Constructivist, or Charmazian Grounded Theory, and contrasts it with the philosophical underpinnings of Critical Grounded Theory. Using an autopoietic framework, this chapter sees Charmazian and Critical Grounded Theory as interconnected, complementary, but distinct in the way they each approach research participants and interpret social processes. The chapter ends with reflections on Kathy Charmaz's contribution to critical grounded theory and where she had hoped the next generation of grounded theorists might expand the methodology.
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This contribution argues that Kathy Charmaz's career did not burst into full intellectual bloom until the last 25 years of her life – from 55 to her death at 80. I examine why and…
Abstract
This contribution argues that Kathy Charmaz's career did not burst into full intellectual bloom until the last 25 years of her life – from 55 to her death at 80. I examine why and how this scholarly blossoming happened so late in her life and the nature of its many manifestations, especially research on a wide variety of social justice issues. After her initial focus on medical sociology, specializing in chronic illness, Kathy became an innovative and renowned qualitative methodologist, developing constructivist grounded theory (CGT) method taken up in many amazingly heterogeneous scholarly fields transnationally.