Looking inside for good practice in Deaf bilingual education: a participatory SWOT analysis

Presentation to the Disability Studies Conference, Lancaster University, September 7-9, 2010.

Different moments in the participatory stage of the secondary students’ abstraction of mathematical conceptions

This study provides support to the characteristics of participatory and anticipatory stages in secondary school pupils’ abstraction of mathematical conceptions. We carried out clinical task-based interviews with 71 secondary-school pupils to obtain evidence of the different constructed mathematical conceptions (Participatory Stage) and how they were used (Anticipatory Stage). We distinguish two moments in the Participatory Stage based on the coordination of information from particular cases by activity-effect reflection which, in some cases, lead to a change of focus enabling secondary-school pupils to achieve a reorganization of their knowledge. We argue that (a) the capacity of perceiving regularities in sets of particular cases is a characteristic of activity-effect reflection in the abstraction of mathematical conceptions in secondary school, and (b) the coordination of information by pupils provides opportunities for changing the attention-focus from the particular results to the structure of properties.

Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions

Several studies have analyzed discretionary accruals to address earnings-smoothing behaviors in the banking industry. We argue that the characteristic link between accruals and earnings may be nonlinear, since both the incentives to manipulate income and the practical way to do so depend partially on the relative size of earnings. Given a sample of 15,268 US banks over the period 1996–2011, the main results in this paper suggest that, depending on the size of earnings, bank managers tend to engage in earnings-decreasing strategies when earnings are negative (“big-bath”), use earnings-increasing strategies when earnings are positive, and use provisions as a smoothing device when earnings are positive and substantial (“cookie-jar” accounting). This evidence, which cannot be explained by the earnings-smoothing hypothesis, is consistent with the compensation theory. Neglecting nonlinear patterns in the econometric modeling of these accruals may lead to misleading conclusions regarding the characteristic strategies used in earnings management.