The development of the accounting professional in a postcolonial context: evidence from Sierra Leone

Despite increasing interest in the development of the accountancy profession and constitutive professional bodies in ex-colonies, little is known about the development of professional accountants as individuals. Similarly, although the continuing influence of the legacies of colonialism and imperialism on the accounting professionalisation trajectory in ex-colonies has been recognised, little attempt has been made to theorise such continuing colonial intervention as a postcolonial condition of accommodation and resistance, with implications for the development of professional accountants. This thesis fills this vacuum by employing four aspects of the critical lens of postcolonial theory – local-global nexus, psycho-existential complex, postcolonial hybridity and diaspora - to gain an insight into the development of accounting professionals in ex-colonies with specific reference to Sierra Leone. Specifically, it examines the current model of accounting professionalisation adopted in Sierra Leone and implications for the development of professional accountants in the country; investigates the historical and ideological legacies of colonialism that shaped and continue to influence the professionalisation trajectory in Sierra Leone; explores the perceptions of Sierra Leonean chartered and aspiring accountants of their professional identity in terms of their professional development within Sierra Leone; and explores the lived experiences of Sierra Leonean chartered and aspiring accountants in the diaspora and the diaspora effect on accountancy in Sierra Leone. The empirical evidence presented here emanated from two sources: a web-based survey and semi-structured interviews with Sierra Leonean chartered and aspiring accountants both within and outside the country at the time of the study. The model for developing professional accountants in Sierra Leone comprises a partnership between the local professional body, ICASL, and the British-based global body, the ACCA. A postcolonial analysis of the empirical evidence reveals that an unintended consequence of this model is that the local is co-opted within the global while the global becomes increasingly localised. The analysis also shows that the presence of a perceived global body ‘inferiorises’ the local body to the point of undesirability among local chartered and aspiring accountants. Thus the partnership has to date done little by way of developing ICASL’s capacity to ensure the development of a localised profession and professionals. Instead, it produces, within the Sierra Leone accountancy space, professional hybrids that at once pose as global as well as local accountants. This has significant implications for the local profession because many of the hybrid professional accountants who could potentially drive the local profession forward end up in the diaspora, which leaves the local profession in a weaker state. Also, given the established link between a robust accountancy profession and sustainable economic development, such professional diasporisation could negatively impact on the country’s economic development. In sum, Sierra Leone has failed to establish an accounting professionalisation model that develops professional accountants (through contextualised professional education and training) that meets the specific accounting needs of its growing economy.

Bull's eye leaky wave antenna for terrestrial and space applications

This work presents the study of Bull's eye antenna designs, a type of leaky wave antenna (LWA), operating in the 60 GHz band. This band emerged as a new standard for specific terrestrial and space applications because the radio spectrumbecomes more congested up to the millimetre-wave band, starting at 30 GHz. Built on existing Bull's eye antenna designs, novel structures were simulated, fabricated and measured, so as to provide more exibility in the implementation of wireless solutions at this frequency. Firstly, the study of a 60 GHz Bull's eye antenna for straightforward integration onto a CubeSat is presented. An investigation of the design is carried out, from the description of the radiation mechanism supported by simulation results, to the radiation pattern measurement of a prototype which provides a gain of 19.1 dBi at boresight. Another design, based on a modified feed structure, uses a microstrip to waveguide transition to provide easier and inexpensive integration of a Bull's eye antenna onto a planar circuit. Secondly, the design of Bull's eye antennas capable of creating beam deflection and multi-beam is presented. In particular, a detail study of the deflection mechanism is proposed, followed by the demonstration of a Bull's eye antenna generating two separate beams at ±16° away from the boresight. In addition, a novel mechanically steerable Bull's eye antenna, based on the division of the corrugated area in paired sectors is presented. A prototype was fabricated and measured. It generated double beams at ±8° and ±15° from the boresight, and a single boresight beam. Thirdly, a Bull's eye antenna capable of generating two simultaneous orbital angular momentum (OAM) modes l = 3 is proposed. The design is based on a circular travelling wave resonator and would allow channel capacity increase through OAM multiplexing. An improved design based on two stacked OAM Bull's eye antennas capable of producing four orthogonal OAM modes l = (±3,±13) simultaneously is presented. A novel receiving scheme based on discretely sampled partial aperture receivers (DSPAR) is then introduced. This solution could provide a lower windage and a lower cost of implementation than current whole or partial continuous aperture.

Conceptualisation, design and development of a primary school based child healthy weight intervention

INTRODUCTION: In common with much of the developed world, Scotland has a severe and well established problem with overweight and obesity in childhood with recent figures demonstrating that 31% of Scottish children aged 2-15 years old were overweight including obese in 2014. This problem is more pronounced in socioeconomically disadvantaged groups and in older children across all economic groups (Scottish Health Survey, 2014). Children who are overweight or obese are at increased risk of a number of adverse health outcomes in the short term and throughout their life course (Lobstein and Jackson-Leach, 2006). The Scottish Government tasked all Scottish Health Boards with developing and delivering child healthy weight interventions to clinically overweight or obese children in an attempt to address this health problem. It is therefore imperative to deliver high quality, affordable, appropriately targeted interventions which can make a sustained impact on children’s lifestyles, setting them up for life as healthy weight adults. This research aimed to inform the design, readiness for application and Health Board suitability of an effective primary school-based curricular child healthy weight intervention. METHODS: the process involved in conceptualising a child healthy weight intervention, developing the intervention, planning for implementation and subsequent evaluation was guided by the PRECEDE-PROCEED Model (Green and Kreuter, 2005) and the Intervention Mapping protocol (Lloyd et al. 2011). RESULTS: The outputs from each stage of the development process were used to formulate a child healthy weight intervention conceptual model then develop plans for delivery and evaluation. DISCUSSION: The Fit for School conceptual model developed through this process has the potential to theoretically modify energy balance related behaviours associated with unhealthy weight gain in childhood. It also has the potential to be delivered at a Health Board scale within current organisational restrictions.