Conservatism, disclosure and the cost of equity capital

This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital. Appealing to the analytical and empirical literatures, we posit an inverse relation. Importantly, we also posit that the strength of the relation is conditional on the firm’s information environment, being the strongest for firms with high information asymmetry and the weakest (potentially negligible) for firms with low information asymmetry. Based on a sample of US-listed entities, we find, as predicted, an inverse relation between conservatism and the cost of equity capital, but further, that this relation is diminished for firms with low information asymmetry environments. This evidence indicates that there are economic benefits associated with the adoption of conservative reporting practices and leads us to conclude that conservatism has a positive role in accounting principles and practices, despite its increasing rejection by accounting standard setters.

Student's experiences with traditional bullying and cyberbullying : findings from a Romanian sample

The field of cyberbullying is relatively new and there is no universal consensus on its definition, measurement and intervention. Authors agree that bullying has entered into the digital domain and professionals require the skills to help identify and prevent these behaviours. Ninety two students were surveyed to determine their experience with different types of bullying behaviors (face-to-face, cyberbullying or both), as bully, victim or witness. Our objective was to explore the association between those types of bullying and anxiety. The results suggest a significant association between face-to-face bullying and anxiety. Similarly, there was significant association between experiencing both types of bullying and anxiety. Further studies are required with larger and more diverse samples in order to verify current findings and to test for additional associations.

Revisiting educational equity and quality in China through confucianism, policy, research, and practice

The promotion of educational equity and improvement of educational quality in China are contextualised in tenets of Confucianism and policy directives, inspiring educational research and practice. In this paper, we first explore the historical and cultural roots of educational equity and quality through Confucianism and elaborate on the current policy priority that aims to address educational equity and quality. We then present an overview of research on equity and quality in Chinese education. Informed by Confucianism, policy, and research, we pose a framework to structure our investigation and analysis of three illustrative examples, namely the Special Post Teacher Plan, amalgamation of rural schools, and schooling of floating children. Drawing insights from Confucianism, policy, research, and practice, we conclude that the promotion of educational equity through high quality provision of education for disadvantaged groups can help to narrow the gap in educational quality currently existing in China.

Making the implicit explicit : successful student skills for commencing cohorts

Making institutional expectations explicit using clear and common language engages commencing students and promotes help-seeking behaviour. When first year students enter university they cross the threshold into an unfamiliar environment (Devlin, Kift, Nelson, Smith & McKay, 2012). Universities endeavour to provide appropriate learning support services and resources; however research suggests that there is limited up take of these services, particularly in high risk students (Nelson-Field & Goodman, 2005). The Successful Student Skills Checklist is a tool which will be trialled during the 2013 Orientation period at the QUT Caboolture campus. The new tool is a response to the university’s commitment to provide “an environment where [students] are supported to take responsibility for their own learning, and to embrace an active role in succeeding to their full potential” (QUT, 2012, 6.2.1). This paper will outline the design of the support tool implemented during Orientation, as well as discuss the anticipated outcomes of the trial.

Let the journey begin : cultivating student identity and a sense of belonging through a formal academic welcome

Queensland University of Technology [QUT] Caboolture campus is a satellite campus co-located with Brisbane North Institute of TAFE. Building a sense of belonging on-campus continues to be challenging, with anecdotal evidence suggesting that QUT Caboolture students feel like second-class students, isolated from the prestige and excitement of the city campuses. A student identity and fostering a sense of belonging are fundamental to on-campus engagement and have been linked to retention (Field & Morgan-Klein, 2010). A formal welcome ceremony, including an academic procession in full regalia, was a new inclusion for QUT Caboolture’s 2013 Orientation Day. The ritual was intended to be a temporal mark for students to recognise their personal transition and emerging identity as a university student. Cultural capital is one ingredient in a complex mix of interactions and relationships to build a sense of identity. (Ecclestone, Biesta & Hughes, 2010). Fostering a sense of belonging and a connection to the campus and its staff was also anticipated. Students responded positively to the event, reporting feelings of excitement, inspiration and being welcomed into the university culture. The ceremony marked the beginning of the students’ journey together as QUT Caboolture students.

Supporting transition to law school and student well-being : the role of professional legal identity

The empirically established decline in law student well being during the first year of law school is a red-flagged imprimatur for first year curriculum change. This article suggests that by engaging law students with the concept of a positive professional identity, student engagement and intrinsic motivation will increase because they are working towards a career goal that has meaning and purpose. Law school is a time of professional transformation and the legal academy can take steps to ensure that this transformation is inculcated with positive messages. Literature from the fields of law and psychology is analysed in this article, to explain how a positive conception of the legal profession (and a student’s future role within it) can increase a student’s psychological well-being – at law school and beyond.

Valuing student and community voices in the university : action research as a framework for community service-learning

The Community Service-learning Lab (the Lab) was initiated as a university-wide service-learning experience at an Australian university. The Lab engages students, academics, and key community organisations in interdisciplinary action research projects to support student learning and to explore complex and ongoing problems nominated by the community partners. The current study uses feedback from the first offering of the Lab and focuses on exploring student experiences of the service learning project using an action research framework. Student reflections on this experience have revealed some positive outcomes of the Lab such as an appreciation for positive and strengths-based change. These outcomes are corroborated by collected reflections from community partners and academics. The students also identified challenges balancing the requirements for assessment and their goals to serve the community partner’s needs. This feedback has provided vital information for the academic team, highlighting the difficulties in balancing the agenda of the academic framework and the desire to give students authentic experiences.

Transition to law school and law student well-being : The importance of professional legal identity

The empirically established decline in law student well-being during the first year of law school is a red-flagged imprimatur for first year curriculum change. This article suggests that by engaging law students with the concept of a positive professional identity, student engagement and intrinsic motivation will increase because they are working towards a career goal that has meaning and purpose. Law school is a time of professional transformation and the legal academy can take steps to ensure that this transformation is inculcated with positive messages. Literature from the fields of law and psychology is analysed in this article, to explain how a positive conception of the legal profession (and a student’s future role within it) can increase a student’s psychological well-being – at law school and beyond.

Equity in estate litigation : setting aside inter vivos transactions post mortem on the grounds of undue influence and unconscionable bargains

Where the value of an estate of a deceased person has been diminished by intervivos transfers of property, equitable doctrines provide powerful tools for practitioners advising those who are seeking to claim benefits under wills (or an intestacy) and those seeking further and better provision from the deceased estate.

Customer equity management : the impact of strategy drivers and customer data management on customer equity outcomes

This research contributes to the field of customer equity by examining how important the strategy drivers of consumption and customer data management are in contributing to the value of the customer asset. A mixed methods approach focused on one sector: the Australian accommodation hotels. From this research, a deeper understanding of how to theorise, conceptualise and practice customer equity management has been achieved.

The institutional limits to, and possibility of, understanding young people diagnosed with 'mental disorders', within inclusive teacher-student relationships

A persistent pattern of exclusion of young people with ‘mental disorders’ from school systems, despite the best intentions of schools and teachers, has prompted a call for a more reflexive understanding of their behaviours. This thesis, by describing how institutionally recognised ways of understanding can result in otherwise avoidable moral collisions and exclusion, produces new insights into the nature and processes of understanding required to promote inclusion. These insights were produced through an intensive qualitative examination of a violent classroom episode, identifying key points in the interaction that could make the difference between misrecognition and recognition, turning exclusion into inclusion.

Towards university lectures' conceptions of student learning

A range of studies conducted since the late 1970s have sought to describe students' conceptions of learning, and more recently, teachers' conceptions of teaching. These studies, using what has come to be known as the phenomenographic approach, have identified conceptions of teaching, and conceptions of learning which have had a significant impact on the teaching-learning culture of higher education institutions in many parts of the world. The study reported here contributes to our understanding of student learning, describing it from the viewpoint of lectures from a range of disciplines. From the viewpoint of these lectures student learning was seen variously as: acquiring knowledge through the use of study skills; the absorption of new knowledge and being able to explain and apply it; the development of thinking skills and the ability to reason; developing the competencies of beginning professionals; changing personal attitudes, beliefs or behaviours in responding to different phenomena; and a participative pedagogic experience. The relationship between these conceptions and previously identified conceptions of teaching and learning is discussed.

Transforming perceptions and responses to student difference : the journey of seven beginning teachers

Drawing on critical social theory and transformative learning, this study investigates the sociocultural factors that enable a move away from the deficit model of learning. The multicase study examines beginning teachers’ perceptions of learning and teaching for students experiencing learning difficulties. The fluid conception of identity occupied by beginning teachers was explored as the participants challenged structural ideologies and their personal belief systems. The study argues that personal factors such as, engaging in critical reflection and beliefs, and school factors such as job security and school context influence how beginning teachers respond to diverse learners and position themselves as agentive.

Towards a model for student selection in clinical psychology

Background Selection of candidates for clinical psychology programmes is arguably the most important decision made in determining the clinical psychology workforce. However, there are few models to inform the development of selection tools to support selection procedures. The study, using a factor analytic structure, has operationalised the model predicting applicants' capabilities. Method Eighty-eight clinical applicants for entry into a postgraduate clinical psychology programme were assessed on a series of tasks measuring eight capabilities: guided reflection, communication skills, ethical decision making, writing, conceptual reasoning, empathy, and awareness of mind and self-observation. Results Factor analysis revealed three capabilities: labelled “awareness” accounting for 35.71% of variance; “reflection” accounting for 20.56%; and “reasoning” accounting for 18.24% of variance. Fourth year grade point average (GPA) did not correlate with performance on any of the selection capabilities other than a weak correlation with performance on the ethics capability. Conclusions Eight selection capabilities are identified for the selection of candidates independent of GPA. While the model is tentative, it is hoped that the findings will stimulate the development and validation of assessment procedures with good predictive validity which will benefit the training of clinical psychologists and, ultimately, effective service delivery.