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This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.
Abstract
Purpose
This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.
Design/methodology/approach
This study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction industry and business advisory firms to explore the factors behind making sophisticated control systems a permanent organizational feature.
Findings
Sophisticated control systems function based on the compliance of lower-level employees, whose lack of buy-in is a major hurdle for smaller firms. Foundational controls of basic human resources and systematic communication routines facilitate their buy-in through accountability, participation and information-sharing, without which firms fail to transition successfully to sophisticated control systems.
Research limitations/implications
The results are based on firms in a single industry and subject to the limitations of cross-sectional research. The transition strategy to more sophisticated control systems is important. This study suggests that foundational controls are necessary to successfully transition to more sophisticated controls.
Originality/value
This study focuses on smaller firms seeking to transition to more sophisticated control systems. This study identifies the key roadblock of noncompliance by lower-level employees, elaborates the role of foundational controls and describes the underlying mechanism behind gaining employee buy-in.
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Chain‐Nan Yung, Kenneth J. De Witt, Srikanth Subramanian, Abdollah A. Afjeh and Theo G. Keith
Pulsatile flow of an incompressible, Newtonian fluid through a symmetric bifurcated rigid channel was numerically analysed by solving the three‐dimensional Navier‐Stokes…
Abstract
Pulsatile flow of an incompressible, Newtonian fluid through a symmetric bifurcated rigid channel was numerically analysed by solving the three‐dimensional Navier‐Stokes equations. The upstream flow conditions were taken from an experimentally measured human arterial pulse cycle. The bifurcation was symmetrical with a branch angle of 60° and a daughter to mother area ratio of 2.0. The predicted velocity patterns were in qualitative agreement with experimental measurements available in the literature. The effect of unsteadiness on the various flow characteristics was studied. The most drastic effect observed was on the flow reversal regions. There was no flow reversal at the highest inlet Reynolds number in the pulse cycle, whereas in the case of steady flow at the same Reynolds number, the flow reversal region was the largest. The presence of secondary flow was observed at all times during the pulse cycle. Shear stress was calculated along the outer and inner walls and the low and high time averaged shear stress regions correspond to the clinically observed sites of formation of atherosclerotic plaque and lesions.
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Sara E. Green, Rosalyn Benjamin Darling and Loren Wilbers
This paper presents an updated summary of a meta-analysis of qualitative research on parenting children with disabilities published over the last 50 years. In this summary, we…
Abstract
Purpose
This paper presents an updated summary of a meta-analysis of qualitative research on parenting children with disabilities published over the last 50 years. In this summary, we explore whether shifts in academic discourse and changes in professional training are reflected in research on parenting and/or the experiences of parents who are the subject of such research. The detailed findings of the original analysis were published in Volume 7 of Research in Social Science and Disability.
Methodology/approach
An extensive literature search was conducted, and 79 peer-reviewed qualitative studies on the experience of parenting a child with a disability were included in the sample. Themes were extracted from the reviewed literature and compared across decades.
Findings
The findings of the present review suggest that some aspects of the parenting experience have changed very little. In particular, parents continue to experience negative reactions such as stress and anomie, especially early in their children’s lives, and socially imposed barriers such as unhelpful professionals and a lack of needed services continue to create problems and inspire an entrepreneurial response. In addition, stigmatizing encounters with others continue to be a common occurrence. In contrast to earlier decades, studies conducted in more recent years have begun to use the social model of disability as an analytic frame and also increasingly report that parents are questioning and challenging the concept of “normal” itself.
Originality/value
Additional improvements are needed in professional education and services to reduce the negative reactions experienced by parents of children with disabilities. The findings of this meta-analysis can serve as a guide to future research on parenting children with disabilities.
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Swapnil Narayan Rajmane and Shaligram Tiwari
Carotid artery is often associated with plaque deposition because of its shape and associated flow features. The shape of stenosed bifurcation is characterised by bifurcation…
Abstract
Purpose
Carotid artery is often associated with plaque deposition because of its shape and associated flow features. The shape of stenosed bifurcation is characterised by bifurcation angle (ß), planarity angle (α) and severity of stenosis (b). In the present work, three-dimensional numerical computations have been performed to analyse the effect of these geometrical parameters of carotid bifurcation on the characteristics of flow.
Design/methodology/approach
Governing equations of this study were solved using ANSYS Fluent 20.1 and the blood flow was considered as laminar, pulsatile and non-Newtonian. Instantaneous flow behaviour has been illustrated using vorticity, velocity and helicity contours, whereas the time-averaged wall shear stress (
Findings
The recirculation zone and secondary flow are ascertained to be stronger for higher bifurcation angle as compared to the lower bifurcation angle. Strength of the secondary flow is found to reduce with increase in α from 0° to 10°, whereas it grows as α varies from 10° to 20°. For higher bifurcation angles,
Originality/value
The values for ß were taken as 30°, 45°, 60° and 75°, whereas for α, range of 0°–20° was chosen. The stenosis was considered on the outer wall of internal carotid artery and its severity was considered within the range of 0%–60%.
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Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways…
Abstract
Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways, mainstream pornography has the potential to influence the further development of harmful sexual scripts that condone or endorse violence against women and girls. These concerns warrant the adoption of a harms-based perspective in critical examinations of pornography's influence on sexual experiences. This chapter reports on findings from interviews with 24 heterosexual emerging adults living in Aotearoa/New Zealand about how pornography has impacted their lives. Despite a shared awareness among participants of mainstream pornography's misogynistic tendencies, and the potential for harm from those displays, men's and women's experiences were profoundly gendered. Men's reported experiences were often associated with concerns about their own sexual behaviors, performances, and/or abilities. Conversely, women's experiences were often shaped by how pornography had affected the way that men related to them sexually. Their experiences included instances of sexual coercion and assault which were not reported by the men. These findings signal the need for a gendered lens, situated within a broader harms-based perspective, in examinations of pornography's influence.
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Sara E. Green, Rosalyn Benjamin Darling and Loren Wilbers
This chapter reviews qualitative research on parenting children with disabilities published over the last 50 years to explore whether shifts in academic discourse and changes in…
Abstract
Purpose
This chapter reviews qualitative research on parenting children with disabilities published over the last 50 years to explore whether shifts in academic discourse and changes in professional training have affected research on parenting and/or the experiences of parents who are the subject of such research.
Methodology/approach
An extensive literature search was conducted, and 78 peer-reviewed, qualitative studies on the experience of parenting a child with a disability were included in the sample. Themes were extracted from the reviewed literature and compared across decades.
Findings
The findings of the present review suggest that some aspects of the parenting experience have changed very little. In particular, parents continue to experience negative reactions such as stress and anomie, especially early in their children’s lives, and socially imposed barriers such as unhelpful professionals, and a lack of needed services continue to create problems and inspire an entrepreneurial response. In addition, stigmatizing encounters with others continue to be a common occurrence. In contrast to earlier decades, studies conducted in more recent years have begun to use the social model of disability as an analytic frame and also increasingly report that parents are questioning and challenging the concept of “normal” itself.
Social/practical implications
Additional improvements are needed in professional education and services to reduce the negative reactions experienced by parents of children with disabilities.
Originality/value of chapter
The findings of this meta-analysis can serve as a guide to future research on parenting children with disabilities.
Details
Keywords
Noelle Blackman, Konstantinos Vlachakis, Anna Annes, Sally Griffin and Peter Baker
Research and anecdotal clinical work indicate that complex post-traumatic stress disorder (CPTSD) in families that have children and adults who have a learning disability and/or…
Abstract
Purpose
Research and anecdotal clinical work indicate that complex post-traumatic stress disorder (CPTSD) in families that have children and adults who have a learning disability and/or are autistic may be prevalent. This paper aims to provide a preliminary formulation of complex trauma in families.
Design/methodology/approach
This report is based on a review of clinical psychotherapeutic work with six families. The themes are derived from the assessment period through examining the assessment reports and clinical supervision notes for thematic patterns.
Findings
This report suggests that the prevalence of CPTSD in families of people who have a learning disability and/or are autistic needs to be researched across the family lifecycle and that there are specific factors that mediate complex trauma symptomatology.
Originality/value
CPTSD symptomatology in these families is inadequately conceptualised and this is one of the first papers suggesting this as a potentially helpful framework to consider the experiences of families.
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Tim O. Peterson and Jon W. Beard
One way organizations increase their competitive advantage is through innovative strategies that improve human performance. Human performance can be enhanced or constrained by…
Abstract
One way organizations increase their competitive advantage is through innovative strategies that improve human performance. Human performance can be enhanced or constrained by situational factors that are introduced into the organization's work environment. One situational factor is the organization's workspace. This study examines the impact of a new workspace technology on individual privacy and on team interaction. The research found that the participants were generally satisfied with the visual privacy but not with the auditory privacy. The research also found that the participants were satisfied with the workspace's ability to facilitate team interaction. Implications of the findings are discussed.
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There has been a movement towards integrating complementary and alternative medicine (CAM) into the NHS and a growing number of general practitioners (GPs) are personally…
Abstract
There has been a movement towards integrating complementary and alternative medicine (CAM) into the NHS and a growing number of general practitioners (GPs) are personally practising CAM to treat their NHS patients (direct integrative practice). While research has begun to examine DIP, time constraints and related issues – of importance not only to practitioners but also to those purchasing and planning health care – have not yet received in depth attention. In response this paper examines GP therapists’ experiences of the clinical reality of their DIP. The analysis reveals how a lack of time is perceived by GP therapists as a serious constraint upon their CAM practice and also how they employ a number of strategies in an attempt to overcome such difficulties.
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Peter Baker, Vivien Cooper, Winnie Tsang, Isabelle Garnett and Noelle Blackman
There is an established literature supporting the idea that families who have children and adults who have a learning disability and/or autism have a greater vulnerability to…
Abstract
Purpose
There is an established literature supporting the idea that families who have children and adults who have a learning disability and/or autism have a greater vulnerability to mental health problems or poor psychological health. There are shortcomings in this literature in that there is a little consideration of the impact the families interaction with services has on their well-being. It is argued that complex post-traumatic stress disorder (CPTSD), with its focus on prolonged chronic exposure to trauma experiences and the recognition that this can occur in adulthood, may well be an appropriate framework to enable a better understanding of the experiences of families.
Design/methodology/approach
A total of 214 family members completed a co-produced online survey in relation to potential traumatic events, impacts and support.
Findings
The experiences of family carers of children and adults with a learning disability and/or who are autistic would appear to be multi-layered and complex, with many experiencing a wide range of traumatic events with the associated emotional and personal sequela. The reported responses are consistent with CPTSD with 10% of having received a diagnosis of PTSD. Their experience was that the system failed not only to provide support but also created additional trauma.
Practical implications
A trauma-informed approach needs to be adopted by agencies and professionals that serve families to ensure they understand their potential contribution to the trauma families experience.
Originality/value
To the best of the authors’ knowledge, this is the first study that has attempted to examine the experience of families using the framework of CPTSD.
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