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This case provides students the opportunity to practice variance analysis for an annual operating plan using flexible budgeting skills. First, a static budget is flexed to account for changes in product volume. Then, actual results are compared to the flexed budget and analyzed for product price, efficiency, and other variances. In addition, the case allows for discussion as to how flexible budgets can be used for management decision making, and how various compensation structures can affect financial results.

This case presents an opportunity for students to use flexible budgeting to perform a variance analysis on the operating results of EntertainmentNow.com. First, the company's original budget is flexed to account for changes in sales volume. Then, actual results are compared to the flexed budget and analyzed for product mix, price, cost of goods sold, efficiency, and other variances. In addition, the case requires a simple calculation to determine the breakeven level of sales given the company's current variable and fixed costs.

The Retrofit State of the Nation Survey has tracked the perceptions of social housing sector professionals’ views of retrofit since 2010. It has taken the form of three surveys conducted in 2010, 2013 and 2015. Here, the authors bring together the three surveys to specifically address the adoption and perceived effectiveness of retrofit technology in social housing projects. The purpose of this paper is to identify the changing perceptions of social housing professionals over a period of significant policy change within in the sector.

The research takes the form of a cross-sectional attitudinal, self-completion survey, covering sections considering the adoption levels and perceived effectiveness of different retrofit technologies. The target sample was medium to larger scale registered social housing providers. The surveys were conducted in 2010, 2013 and 2015.

In terms of effectiveness, the reliance on tried and tested technologies is apparent. Emerging or more complex technologies have declined in perceived effectiveness over the period. It is clear that social housing has adopted a wide range of technologies, and the larger providers, with whom this survey is undertaken, potentially represent a significant pool of UK retrofit experience.

The survey provides a record of the changing attitudes of social housing providers to specific technologies over the period of 2010-2015, which has seen significant changes in the energy and social housing policy. The findings show the link between policy instruments and adoption, with policy instruments mapping to adoption in the sector. Perceived effectiveness reflects a preference for more established technologies, an issue that is highlighted in the recent Bonfield Review.

This case provides students with an opportunity to practice a set of activity-based costing calculations. More importantly, it provides an instructor with the opportunity to challenge students to think about and to discuss the rationale used by the case protagonist to revise the means by which the company allocates corporate support costs to the product lines and to the business units. It is best used as an introduction to activity-based costing and/or the more general topic of cost allocations. As such, it is effective for undergraduate and graduate managerial accounting courses, as well as executive education financial management programs.

Education for Economic and Industrial Understanding (EIU) now forms part of the school curriculum across the 5‐16 age range as one of several cross‐curricular themes. Considers how initiatives in schools‐industry links have developed during the last 15 years and raises several important issues. Argues that EIU can broaden children′s learning experiences but at the same time must be incorporated in ways which are relevant and appropriate to this age group and which reflect different forms of economic activity. Case studies provide evidence of the possibilities for curriculum development avoiding some of the problems which have been encountered in EIU.

This chapter focuses on the school placement element of Initial Teacher Education provision. It opens with an examination of a range of issues characterising research and writing about placement at global level before considering the vernacular nuances of the Scottish context. The chapter then turns to the problematic matter of quality in teaching practice and argues against reifying school placement as something that exists separate or apart from the student teachers who participate in it. It challenges simplistic analyses of the quality of the placement in terms of external provision through supportive mentoring relationships within a welcoming organisational culture. Drawing on data from the author's recent research, the relational nature of the school placement is emphasised and an argument promoted that individual student teachers make significant contributions to the nature of the support they experience on placement. Implications for further research are considered in the conclusion.

Although long a feature of inpatient mental health ward routine, community meetings have not always attracted a clear sense of purpose and value. A common complaint from patients is that community meetings are useless and have no worthwhile purpose. It was thought that staff on acute wards would benefit from having a space to think about community meetings, and a work discussion group was provided over a duration of 18 months. It was hoped that this intervention would enable facilitators to think about these meetings and about their aims and benefits. This paper presents findings from the work discussion group: staff facilitators' experience of facilitating community meetings and patients' direct feedback to facilitators about their experience of these meetings. The conclusions made are that community meetings could provide a useful forum for patients and staff if they:• are of benefit to patients• provide a forum for development of the therapeutic alliance between patients and staff• contribute towards improvement of the ward milieu• provide a forum for staff to develop therapeutic skills• provide a forum for staff to develop working relationships with colleagues and different professionals in the team.

In mulling over the articles in this issue on a walk to my village local it occurred to me that the theme of Women and Men Working Together might be further enriched by a contribution from mine hosts, Liz and Frank. Untypically they are business partners rather than husband and wife. How would some of the issues transfer to the confines of The Black Horse, where landlord and landlady probably spend more time in each other's company than do most business colleagues?

This paper aims to report the findings of a study that explores the contribution volunteers make to social care for older adults, identifying lessons for the social care sector and policymakers.

An exploratory multiple case study design was used to capture the perspectives and experiences of managers of services, volunteer co-ordinators, volunteers, paid care staff and older people. Seven diverse social care organisations took part in the study drawn from three locations in the South West of England.

This study identified three distinct models of volunteer contribution to social care services for older people. Although the contributions made by volunteers to services are valued, the study drew attention to some of the challenges related to their involvement.

The organisations taking part in this small-scale study were all based in the South West of England, and the findings are therefore not generalisable but contribute to the growing evidence base related to this important field.

This study demonstrates the importance of the volunteer co-ordinator role and suggests that it is properly funded and resourced. It also confirms the importance of volunteers receiving appropriate training and support.

Given the increasing involvement of volunteers in the provision of social care, this paper provides lessons to ensure the role of volunteers in social care enhances rather than diminishes the quality of care provided.