62 resultados para perceptions of accounting


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Consumer studies of meat have tended to use quantitative methodologies providing a wealth of statistically malleable information, but little in-depth insight into consumer perceptions of meat. The aim of the present study was therefore, to understand factors perceived important in the selection of chicken meat, using qualitative methodology. Focus group discussions were tape recorded, transcribed verbatim and content analysed for major themes. Themes arising implied that “appearance” and “convenience” were the most important determinants of choice of chicken meat and these factors appeared to be associated with perceptions of freshness, healthiness, product versatility and concepts of value. A descriptive model has been developed to illustrate the interrelationship between factors affecting chicken meat choice. This study indicates that those involved in the production and retailing of chicken products should concentrate upon product appearance and convenience as market drivers for their products.

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While learners’ attitudes to Modern Foreign Languages (MFL) and to Physical Education (PE) in the UK have been widely investigated in previous research, an under-explored area is learners’ feelings about being highly able in these subjects. The present study explored this issue, among 78 learners (aged 12-13) from two schools in England, a Specialist Language College, and a Specialist Sports College. Learners completed a questionnaire exploring their feelings about the prospect of being identified as gifted/talented in these subjects, and their perceptions of the characteristics of highly able learners in MFL and PE. Questionnaires were chosen as the data collection method to encourage more open responses from these young learners than might have been elicited in an interview. While learners were enthusiastic about the idea of being highly able in both subjects, this enthusiasm was more muted for MFL. School specialism was related to learners’ enthusiasm only in the Sports College. Learners expressed fairly stereotypical views of the characteristics of the highly able in MFL and PE. The relevance of these findings for motivation and curriculum design within both subjects is discussed.

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This research aims to extend our understanding of the duality between global integration and local responsiveness in multinational corporations (MNCs) by exploring the perceptions of corporate HR actors regarding the intra-organisational factors that alter the balance between these pressures. It examines the perceptions and actions of key actors in the context of two Korean MNCs. The study shows the importance attributed to a range of socio-procedural factors by corporate actors and which, therefore, inform the practical management of the dual forces, notably: HR expertise, social ties, trustworthy relationships and co-involvement in decision processes.

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The relevance and importance of informal safety nets that buffer poor households from livelihood hardships have been given little attention in South Africa’s development programmes to date. This article contributes to the understanding of informal safety nets by investigating local perceptions in a South African informal settlement. The main findings of the study are that families perform an important safety net function, but that these sources of assistance can be susceptible to social isolation. Immediate neighbours and friends also play an important safety net role, but these reciprocal-based sources of assistance may be difficult to secure. Community-wide threats can have a severe impact on people’s ability to engage in safety net transfers. Many of these difficulties stem from South Africa’s structural unemployment crisis. This factor is the greatest danger to the future of the informal safety net system in the informal settlement.

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This article reports on research which identified perceptions of reading and the teaching of reading held by trainee teachers and the impact on my provision as a teacher educator. It found that students’ past and present experiences of learning to read and being a reader influenced their perceptions of what reading is and of what it means to teach reading. As a teacher educator, I am not able to give students long experience of seeing children becoming readers, but I am able to give them richer experiences of reading in personally and culturally relevant contexts. This has implications for the nature of subject knowledge required by a student teacher of reading and the curriculum and practice of teacher education.

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This paper describes a study undertaken to explore how assistive technology in the form of a wrist-worn device is perceived by older people for whom it has been devised.

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This paper explores how the drastic landscape changes that took place in the North Sea basin during the Holocene affected the lives of those dwelling in that area. Previous contributions to the discussion of the Holocene inundation of the North Sea have tended to concentrate on the timings. This paper discusses the ways people could have perceived and responded to these events, emphasizing that climate change should not be viewed apart from social factors. It is also argued that sea-level rise was not something externally imposed on communities but an integral part of their world.

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The aim of this article is to improve the communication of the probabilistic flood forecasts generated by hydrological ensemble prediction systems (HEPS) by understanding perceptions of different methods of visualizing probabilistic forecast information. This study focuses on interexpert communication and accounts for differences in visualization requirements based on the information content necessary for individual users. The perceptions of the expert group addressed in this study are important because they are the designers and primary users of existing HEPS. Nevertheless, they have sometimes resisted the release of uncertainty information to the general public because of doubts about whether it can be successfully communicated in ways that would be readily understood to nonexperts. In this article, we explore the strengths and weaknesses of existing HEPS visualization methods and thereby formulate some wider recommendations about the best practice for HEPS visualization and communication. We suggest that specific training on probabilistic forecasting would foster use of probabilistic forecasts with a wider range of applications. The result of a case study exercise showed that there is no overarching agreement between experts on how to display probabilistic forecasts and what they consider the essential information that should accompany plots and diagrams. In this article, we propose a list of minimum properties that, if consistently displayed with probabilistic forecasts, would make the products more easily understandable. Copyright © 2012 John Wiley & Sons, Ltd.

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A world of ubiquitous computing, full of networked mobile and embedded technologies, is approaching. The benefits of this technology are numerous, and act as the major driving force behind its development. These benefits are brought about, in part, by ubiquitous monitoring (UM): the continuous and wide spread collection of ?significant amounts of data about users

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To date there has been no systematic study of the relationship between individuals’ opinions of different institutions and their perceptions of world affairs. This article tries to fill this gap by using a large cross-country data set comprising nine EU members and seven Asian nations and instrumental variable bivariate probit regression analysis. Controlling for a host of factors, the article shows that individuals’ confidence in multilateral institutions affects their perceptions of whether or not their country is being treated fairly in international affairs. This finding expands upon both theoretical work on multilateral institutions that has focused on state actors’ rationale for engaging in multilateral cooperation and empirical work that has treated confidence in multilateral institutions as a dependent variable. The article also shows that individuals’ confidence in different international organizations has undifferentiated effects on their perceptions of whether or not their country is being treated fairly in international affairs, though individuals more knowledgeable about international affairs exhibit slightly different attitudes. Finally, the article demonstrates significant differences in opinion across Europe and Asia.

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Background. Falls and fear of falling present a major risk to older people as both can affect their quality of life and independence. Mobile assistive technologies (AT) fall detection devices may maximise the potential for older people to live independently for as long as possible within their own homes by facilitating early detection of falls. Aims. To explore the experiences and perceptions of older people and their carers as to the potential of a mobile falls detection AT device. Methods. Nine focus groups with 47 participants including both older people with a range of health conditions and their carers. Interviews were audio recorded, transcribed verbatim, and thematically analysed. Results. Four key themes were identified relating to participants’ experiences and perceptions of falling and the potential impact of a mobile falls detector: cause of falling, falling as everyday vulnerability, the environmental context of falling, and regaining confidence and independence by having a mobile falls detector. Conclusion. The perceived benefits of a mobile falls detector may differ between older people and their carers. The experience of falling has to be taken into account when designing mobile assistive technology devices as these may influence perceptions of such devices and how older people utilise them.

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Persuasive technologies have been extensively applied in the context of e-commerce for the purpose of marketing, enhancing system credibility, and motivating users to adopt the systems. Recognising that persuasion impacts on consumer behaviour to purchase online have not been investigated previously. This study reviews theories of technology acceptance, and identifies their limitation in not considering the effect of persuasive technologies when determining user online technology acceptance. The study proposes a theoretical model that considers the effect of persuasive technologies on consumer acceptance of e-commerce websites; with consideration of other related variables, i.e. trust and technological attributes. Moreover the paper proposes a model based on the UTAUT2, which contains relevant contributing factors; including the concept of perceived persuasiveness.