IFRS for SMEs: the IASB’S due process

This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard. There were tensions between the IASB’s desire to minimise divergence from full IFRS and preserve recognition and measurement principles, and the primary reasons for undertaking the project – to meet the needs of users of financial statements of SMEs and to reduce the financial reporting burden on SMEs. Examination of events during the development of the project reveals much that was not apparent from material in the public domain. Most significantly, the IASB recognised that the final title of the standard, IFRS for SMEs, does not necessarily describe the scope of the standard. This paper also shows that the due process followed in the case of the IFRS for SMEs project barely reflected the ‘will of people’ but was more inclined towards acting as a communicative function for the IASB without any commitment to change its stance on the SME standard.

Online orthographies

The representation in online environments of non-Roman-based script languages has proved problematic. During the initial years of Computer-mediated Communication, the American Standard Code for Information Interchange character set only supported Roman-alphabeted languages. The solution for speakers of languages written in non-Roman scripts was to employ unconventional writing systems, in an effort to represent their native language in online discourse. The first aim of this chapter is to present the different ways that internet users choose to transliterate or even transcribe their native languages online, using Roman characters. With technological development, and consequently the availability of various writing scripts online, internet users now have the option to either use Roman characters or their native script. If the latter is chosen, internet users still seem to deviate from conventional ways of writing, in this case, however, with regards to spelling. The second aim, therefore, is to bring into light recent developments, by looking at the ways that internet users manipulate orthography, to achieve their communicative purposes.

Ratings of age of acquisition of 299 words across 25 languages: is there a cross-linguistic order of words?

We present a new set of subjective age-of-acquisition (AoA) ratings for 299 words (158 nouns, 141 verbs) in 25 languages from five language families (Afro-Asiatic: Semitic languages; Altaic: one Turkic language: Indo-European: Baltic, Celtic, Germanic, Hellenic, Slavic, and Romance languages; Niger-Congo: one Bantu language; Uralic: Finnic and Ugric languages). Adult native speakers reported the age at which they had learned each word. We present a comparison of the AoA ratings across all languages by contrasting them in pairs. This comparison shows a consistency in the orders of ratings across the 25 languages. The data were then analyzed (1) to ascertain how the demographic characteristics of the participants influenced AoA estimations and (2) to assess differences caused by the exact form of the target question (when did you learn vs. when do children learn this word); (3) to compare the ratings obtained in our study to those of previous studies; and (4) to assess the validity of our study by comparison with quasi-objective AoA norms derived from the MacArthur–Bates Communicative Development Inventories (MB-CDI). All 299 words were judged as being acquired early (mostly before the age of 6 years). AoA ratings were associated with the raters’ social or language status, but not with the raters’ age or education. Parents reported words as being learned earlier, and bilinguals reported learning them later. Estimations of the age at which children learn the words revealed significantly lower ratings of AoA. Finally, comparisons with previous AoA and MB-CDI norms support the validity of the present estimations. Our AoA ratings are available for research or other purposes.

Pragmatic abilities of high-functioning Greek-speaking children with autism

This paper reports on the findings of the pragmatic abilities of Greek-speaking children with autism spectrum disorders (ASD). Twenty high functioning children with ASD and their typically developing age and vocabulary controls were administered a pragmatics task. The task was based on the Diagnostic Evaluation of Language Variation (DELV) in the context of a larger study targeting the grammar of Greek-speaking children with autism, and assessed the children’s abilities in communicative role taking, narrative, and question asking. The children with ASD showed an uneven profile in their pragmatic abilities. The two groups did not differ in communicative role taking and question asking. However, the children with ASD had difficulties on the narrative task, and more specifically, on the items assessing reference contrast and temporal links. Yet, they performed similarly on the mental state representations and the false beliefs items. Despite their good performance on mental states and false beliefs, the ASD children’s lower performance on reference contrast can be interpreted via Theory of Mind deficits if we assume that the former involve an additional level of complexity; namely, quantifying the amount of information available to the listener. Lower performance on temporal links is in line with the ASD children’s attested difficulties in organizing events into a coherent gist. Their overall profile, and, in particular, the dissociation between the different sections of the task, does not support single deficit accounts. It rather indicates that the deficits of individuals with ASD stem from distinct deficits in core cognitive processes (Happé & Frith, 2006).

Contextualisation and authenticity in TBLT: voices from Chinese classrooms

In view of ongoing debates about the future of TBLT in EFL contexts (Thomas & Reinders, 2015; Zheng & Borg, 2014), we present a detailed case study of teacher beliefs and practices regarding TBLT conducted in a secondary school in mainland China with a long history of communicative and task-based teaching approaches. We used a mixed-methods approach to gather a broad range of triangulated data, combining individual interviews, material analysis and observations coded using a novel task-focused version of the COLT scheme (Littlewood, 2011; Spada & Fröhlich, 1995). Quantitative and qualitative findings revealed positive beliefs about TBLT principles in general, reflecting strong institutional support for communicative teaching. However, there was marked variability between beliefs and practices in using tasks, especially with beginner-level learners. Most teachers demonstrated an intrinsic lack of confidence in using tasks as more than a communicative ‘add-on’ to standard form-focused teaching. We argue this demonstrates a need for building teacher autonomy (Aoki, 2002; Benson, 2007), in implementing TBLT, even in supportive settings, to support successful authentic contextualising TBLT principles in different EFL contexts.

Teaching pronunciation through voice quality

This paper explores the role of voice quality in the teaching of pronunciation and argues that since voice quality encompasses so many aspects of phonology, it provides a useful point of departure for pronunciation work. A teaching technique is described, in which the concept of voice quality is used in communicative practice to give students the opportunity to identify meaningful aspects of suprasegmental pronunciation, and see how they fit into the overall pattern of connected speech.

Encouraging use of subordination in children’s narratives: a classroom-based priming study

This study investigated the long-term effect of classroom-based input manipulation on children’s use of subordination in a story re-telling task; it also explored the role of receptive vocabulary skills and expressive grammatical abilities in predicting the likelihood of priming. During a two-week priming phase, 47 monolingual English-speaking five- year-olds heard 10 stories, one a day, that either contained a high proportion of subordinate clauses (subordination condition) or a high proportion of coordi- nate clauses (coordination condition). Post-intervention, there was a significant group difference in likelihood of subordinate use which persisted ten weeks after the priming. Neither expressive grammatical nor receptive vocabulary skills were positively correlated with the likelihood of subordinate use. These findings show that input manipulation can have a facilitative effect on the use of complex syntax over several weeks in a realistic communicative task.