Search results

This paper aims to investigate factors which may influence or bias judges’ decisions to exclude or admit the testimony of accounting expert witnesses, under the US judicial guidelines commonly known as the Daubert/Kuhmo standards. Accounting experts are increasingly providing expert testimony as a part of financial litigation support services.

Judges’ decisions, in which opposing council evoked a Daubert/Kuhmo challenge to the testimony provided by 130 professional accountants serving as expert witnesses, were analyzed. The period of study was 2010 through 2014. Based on prior research, three variables believed to potentially influence or bias judges to systematically exclude expert testimony were examined: gender, complexity and familiarity.

The results of binary logistic regression show that none of the variables has a significant relationship to the accounting expert witnesses’ probability of surviving a challenge to Daubert/Kuhmo standards. Findings suggest that judges are objective in evaluating the testimony provided by accounting experts under Daubert/Kuhmo guidelines and that they may be immune to biases based solely on gender, complexity and familiarity.

These results will be of interest to judges, lawyers and forensic accountants acting as expert witnesses.

The Librarians of Glasgow University since 1641 are identified, and their periods of office summarised and assessed as far as information allows. The terms of appointment in early years and pattern of town and university alternating nominations are outlined, and the gradual development of the post into that of a professional librarian in the twentieth century is illustrated.

The purpose of this paper is to analyze and revisit the risk and performance of publicly traded real estate companies from 14 countries over the period 2000–2015, marked by the unprecedented Global Financial Crisis, in presence of errors-in-variables (EIV) and illiquidity (measured by serial correlation, following Getmansky et al. (2004)).

The authors extend the seminal work of Bond et al. (2003), and shed a new light on the relative performance of listed real estate before and after the GFC. First, the authors suggest the use of various asset pricing models (APM) including the Fama and French (2015) five-factor APM with global and country-level factors. Second, the authors implement unbiased estimators to correct for the econometric bias induced by EIV in APM. Third, the authors deal with the impact of illiquidity (measured by serial correlation) on the risk properties of international securitized real estate returns.

The findings show that post-GFC, a radical change in international listed real estate risk factors has resulted in more homogeneous markets internationally and less diversification opportunities for international investors.

The authors suggest the use of robust linear APM (including the Fama and French (2015) five-factor APM) to analyze the risk and performance of publicly traded real estate companies from 14 countries over the period 2000–2015.

The authors analyze and revisit the risk and performance of publicly traded real estate companies from 14 countries over the period 2000–2015, marked by the unprecedented Global Financial Crisis.

Through an analysis of the leaders of the 1960s Student Nonviolent Coordinating Committee (SNCC) this paper highlights the importance of individual identity work, and argues for an expanded theoretical treatment of social movement identity processes that takes account of partial identity correspondence (a partial alignment between an individual identity and the movement identity) to include degrees of identity congruence. Actors can embrace a movement, but remain in a state of conflict regarding some dimensions of its identity. Extending James Jasper's ((1997). The art of moral protest: Culture, biography, and creativity in social movements. Chicago: The University of Chicago Press) identity classifications, the data suggest that participants engage in identity justification work when incongruence among personal identity (biographical), collective identity (ascribed, i.e. race, gender), and movement identities exist. This work may not reflect the organization's efforts to frame or reframe the movement identity. This study finds that individuals manage incongruence with organizational and tactical movement identities by employing three identity justification mechanisms: (1) personal identity modification of the movement's identity; (2) individual amplification of the common cause dimension of collective identity; and (3) individual amplification of the activist identity through pragmatic politics. Rather than dismantling the past, as Snow and McAdam ((2000). In: S. Stryker, T. J. Owens, & R. W. White (Eds), Self, identity, and social movements (pp. 41–67). Minneapolis: University of Minnesota Press) propose, actors incorporate their biographies as a mechanism to achieve feelings of community and belonging. It is not so much an alignment with the organization's proffered movement identity as it is a reordering of the saliency hierarchy of their identities. Unlike Snow and McAdam's conceptualization of identity amplification, the reordering of an identity hierarchy and the amplification of certain identities is precipitated by the actor's, not the organization's, efforts to align her/his personal identity, collective identity, and movement identities.

The current study aimed to examine the population of girls in two secure children’s homes (SCHs) in the North East of England to consider the impact of menstruation on girls’ physical, mental and emotional wellbeing within secure settings. Gender-responsive approaches and understanding gender differences are central to trauma-informed provision within the Children and Young People Secure Estate (CYPSE). Whilst trauma-informed approaches are central, it could be argued that basic gender differences, such as the menstrual cycle, are currently being overlooked within research and practice.

A case file audit examined documentation of 24 girls who were admitted across both sites between January 2022 and January 2023.

Of the sample (n = 24), 50% had information recorded regarding their menstrual cycle during admission assessments. Six girls (25%) disclosed experiencing irregular menstruation. Painful cramping was noted by two girls (8%). One girl (4%) disclosed heavy bleeding, and menorrhagia (abnormal heavy bleeding) was reported for one further girl (4%). One girl (4%) disclosed early onset menarche. Case formulations tended to focus less on girls’ menstrual cycles or the potential impact of this on wellbeing. However, 100% of case formulations considered the potential impact of trauma and/or disrupted attachment on girls’ presentations.

The results indicate the impact of menstrual cycles on girls’ physical, mental and emotional wellbeing may benefit from much further consideration. Implications are presented alongside directions for future research.

This study examined the impact of varying levels of authentic pedagogy on student learning in select 9th and 10th grade history classrooms. The sample included four junior high and four high school teachers. During the initial phase of the study, instructional artifacts (tasks) and classroom observational data were collected and analyzed to determine the level of authentic pedagogy students experienced in their classes. Participating teachers were assigned an authentic pedagogy score based on this analysis that was used as the primary independent variable in subsequent statistical analyses designed to evaluate student learning outcomes. The findings suggest that the use of authentic tasks and instruction has a small, but positive correlation with student performance on the Alabama High School Graduation Exam in use at the time the study was done. A performance benefit was also noted for students who experienced multiple courses at the moderate authentic pedagogy level. The benefit, however, could be attributed to an advanced placement effect since advanced placement students in the sample were more likely to receive moderate authentic pedagogy.

Interdisciplinary approaches to doctoral education have been identified as a route towards enhancing research capacity to address pressing technical and socio-technological challenges. Increasingly, technological supports for part-time, distance, and flexible access to doctoral programmes are bringing together international groups of supervisors and students. Doctoral programmes in the field of educational technology often include academic staff and doctoral candidates from a fairly wide range of originating undergraduate and graduate disciplines. While technologies provide these diverse, dispersed doctoral students and their supervisors with digital connectivity, theoretical continuity remains a challenge for both new and established contributors to the field. This chapter reports results of a grounded theory informed study of doctoral supervisors’ experiences in dealing with disciplinary issues in educational technology. Resultant supervisory challenges and practices are reported. We posit a conceptual framework for examining perspectives on disciplinarity within educational technology and present an argument that the field provides fertile trans-disciplinary ground for represented disciplines to influence and potentially be reoriented by others. Trans-disciplinary reorientation provides a promising avenue towards developing shared discourses and theoretical underpinnings for at least broadly uniting the field and could make a substantive contribution to resolving persistent concerns in educational technology doctoral supervision and perhaps beyond.

Robert L. Bunting (2005), the newly installed chairman of the American Institute of Certified Public Accountants (AICPA), recently remarked as follows:A great profession takes a long view. Its members inherit a legacy from the past, derive benefit from it, build on it and pass it on to the next generation even stronger than they found it. A great profession occupies a position of trust. When we review our assets, none is as important as our position of trust in the economic marketplace. A great profession builds bridges of communication and credibility with key stakeholders. These include the regulators and government bodies who rely on our skills and services to advance the public interest. A great profession plays a vital role in the health of our economy and our society. And a great profession renews itself. It does so by attracting a continual flow of talented new professionals. And it renews itself by carving new roads that can accommodate the needs of future travelers.

What are the factors that encourage or discourage a successful university experience and how is this subjectively understood by Black (African, Caribbean and Asian) students? How might university cultures and subcultures better enhance the development of Black students and staff, particularly Black women in the UK? This will be considered by imagining what a more inclusive academy might look like, in the light of associated theorizing. There is, as part of the above, an interrogation of what being a university is and might be. There can be emptiness in policy statements, as well as avoidance, on the one hand; on the other, moments of courage, and struggle, to remind us of what a university can be; a place where difficult issues are addressed, in reflexive, intellectual yet also humane ways. A critical race theory framework is used to theorize and examine the way race and racism implicitly and explicitly impact on social structures, practices and discourse, and asserts itself within the corridors of higher education. It paints a picture of what the more inclusive university might be like, alongside an understanding of how difficult it is for humans to engage with the complexity, of race, stereotyping and discrimination.