The challenges faced by reporting entities on their transition to international financial reporting standards:a qualitative study

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.

The EU and democratic leverage:are there still lessons to be learnt from the Spanish transition to democracy?

The issue of conditionality and how the EU should seek to influence positive transformations in its periphery is as relevant today as it was in the early 1990s. There are some important lessons that can still be learned from the Spanish transition to democracy in this respect. By combining strict conditionality with its ‘normative power’, the European Community managed to shape—if not make—the Spanish transition to democracy. The consensus surrounding European integration worked as a unifying factor amongst all of the elite groups by giving them a common goal. This broad consensus ensured that no elite group could act in the sort of irresponsible way that could jeopardise the democratisation process and, by inference, the integration of Spain with the Community. At the same time, the EC worked as a sort of moderating force. Neither of these positive effects would have occurred had the EC not used its leverage potential and remained firmed in its stance of conditioning accession to Spain taking clear steps towards democratisation.

Binocular summation, binocular fusion and the transition to diplopia

The visual system combines spatial signals from the two eyes to achieve single vision. But if binocular disparity is too large, this perceptual fusion gives way to diplopia. We studied and modelled the processes underlying fusion and the transition to diplopia. The likely basis for fusion is linear summation of inputs onto binocular cortical cells. Previous studies of perceived position, contrast matching and contrast discrimination imply the computation of a dynamicallyweighted sum, where the weights vary with relative contrast. For gratings, perceived contrast was almost constant across all disparities, and this can be modelled by allowing the ocular weights to increase with disparity (Zhou, Georgeson & Hess, 2014). However, when a single Gaussian-blurred edge was shown to each eye perceived blur was invariant with disparity (Georgeson & Wallis, ECVP 2012) – not consistent with linear summation (which predicts that perceived blur increases with disparity). This blur constancy is consistent with a multiplicative form of combination (the contrast-weighted geometric mean) but that is hard to reconcile with the evidence favouring linear combination. We describe a 2-stage spatial filtering model with linear binocular combination and suggest that nonlinear output transduction (eg. ‘half-squaring’) at each stage may account for the blur constancy.

Organizational response to employment under the ADA of workers with psychiatric disabilities: Four case studies

Title 1 of the Americans with Disabilities Act (ADA) requires all employers, public and private, with more than fifteen employees to provide reasonable accommodation to qualified individuals with disabilities if the accommodation would, within limits, allow the individual to perform the essential functions of the job. Seven years after Congress enacted the law and five years after the initial provisions became effective, little information is available about the experience of organizations faced with requests for workplace accommodation.^ The question addressed in this study is: How are organizations responding to the ADA mandate to fit individuals with psychiatric disabilities in the workplace? The data sources are three organizations that allowed access to this sensitive information, and a fourth that had two disability discrimination charges filed against it.^ A brute-force case method approach applied to the four organizations yields the following information: Attorneys are hesitant to allow inquiry into company policy owing to fear of litigation; workers are not disclosing and requesting accommodation; tacit accommodation of long-standing employees appears to be a regular practice; knowledge of the intent of the ADA makes a difference in terms of equality of treatment; and insensitivity to employee privacy results in an adversarial situation.^ Implications are relevant to the need to improve lines of communication between human resource, EEO, supervisory, and legal staff; consequences of failure to address accommodations on an explicit level; need for better understanding of the availability and use of outside resources for achieving accommodation; and improvement of self-advocacy and disclosure by the employees with disabilities. ^

The (ab)use of politics and eroticism in the culture of the Spanish Transition to democracy (1975–1982)

This dissertation analyzes the (ab)use of politics and eroticism within the framework of the Transition to democracy in Spain, its social and cultural impact—on literature, film, music, and popular media—, and its consequences. After a period of nearly four decades, when the country was subjected to a totalitarian regime, Spanish society underwent a process of democratic restoration. As a result, the two topics considered taboo during almost forty years of repression—i.e., politics and sexuality/eroticism—, gushed out fiercely. Every aspect of culture was influenced by and intrinsically linked to them. However, while we have been offered a more or less global approach to the Transition—the Transition as a whole—, and some studies have focused on diverse areas, no research to date has covered in depth the significance of those issues during that historical moment. Considering the facts stated above, it was imperative to conduct a more detailed analysis of the influence of both eroticism and politics on the cultural production of the Transition from different perspectives. Although the academic intelligentsia has often rejected them as expressions of mass culture, we must consider Pierre Bourdieu’s theories—in line with the tradition of classical sociology, that includes science, law, and religion, together with artistic activities—, Michel Foucault’s ideas on sexuality, and New Historicism, examining texts and their contexts. This work concludes that the (ab)use of both subjects during the Spanish Transition was a reaction to a repressive condition. It led to extremes, to societal transgression and, in most cases, to the objectification of women because of the impositions of a patriarchal society. It was, however, part of a learning and, in a sense, cathartic process that led, eventually, to the reestablishment of the status quo, to a more equitable and multicultural society where men, women, and any political or sexual tendencies are respected—at least, in theory.

Bilingual Education in the USA: A Transition to Monolingualism?

Although bilingual education has never enjoyed widespread support in the USA, several models can be distinguished for language minority students: transitional bilingual education, dual language (or two-way immersion) programs, and speech community models. In this literature review, these models are examined to determine which is the most effective.

Care-less spaces and identity construction:transition to secondary school for disabled children

There is a growing body of literature which marks out a feminist ethics of care and it is within this framework we understand transitions from primary to secondary school education can be challenging and care-less, especially for disabled children. By exploring the narratives of parents and professionals, we investigate transitions and self-identity, as a meaningful transition depends on the care-full spaces pupils inhabit. These education narratives are all in the context of privileging academic attainment and a culture of testing and examinations. Parents and professionals, as well as children are also surveyed. Until there are care-full education processes, marginalisation will remain, impacting on disabled children’s transition to secondary school and healthy identity construction. Moreover, if educational challenges are not addressed, their life chances are increasingly limited. Interdependent caring work enables engagement in a meaningful education and positive identity formation. In school and at home, care-full spaces are key in this process.

Factors affecting transition to second year of an engineering degree

Much research has focused on students’ transition from secondary school to university. Less is known about the transition from first to second year of a university degree programme. Given the difficulties that many students face at this stage of their education, research into the relevant factors is required. Through questionnaires and focus groups, views of second- and third-year aerospace and mechanical engineering students in our university have been gathered. A large majority believed that both the volume and difficulty of work increased in second year. Many stated that first year was slightly too trivial and could have been made more challenging to prepare them better for second year. Different teaching and assessment styles in second year were considered to affect attendance and performance. The survey revealed that students were generally very well settled into university life by the end of first year and were happy with their choice of course and only 23% reported that financial responsibilities have had a negative effect on their academic performance. Differences were observed between male and female students. Male students believed that transition was helped by having regular assessments and by worked examples in lectures. Females found the teaching staff were the most helpful factor for a successful transition. The results indicate that males require more structure and guidance whereas females are more independent and settle in better.

Childhood Attention Problems and the Development of Comorbid Symptoms at the Transition to High School: The Mediating Role of Parent and Peer Relationships

Children with Attention-Deficit/Hyperactivity Disorder (ADHD) are at increased risk for the development of depression and delinquent behavior. Children and adolescents with ADHD also experience difficulty creating/maintaining high quality friendships and parent-child relationships, and these difficulties may contribute to the development of co-morbid internalizing and externalizing symptoms in adolescence. However, there is limited research examining whether high quality friendships and parent-child relationships mediate the relation between ADHD and the emergence of these co-morbid symptoms at the transition to high school. This study examines the mediating role of relationship quality in the association between ADHD and depressive symptoms/delinquent behaviors at this developmentally significant transition point. Results revealed significant indirect effects of grade 6 attention problems on grade 9 depressive symptoms through friendship quality and quality of the mother-child relationship in grade 8. Interventions targeting parent and peer relationships may be valuable for youth with ADHD to promote successful transitions to high school.

Submission Fees - A Tool in the Transition to Open Access?

Knowledge Exchange examined different routes in achieving the vision of 'having a layer of scholarly and scientific content openly available in the internet'. One of these routes involves exploring new developments in the future of publishing. Work is being undertaken investigating interesting alternative business models which could contribute to the transition to open access. In this light KE has commissioned a study investigating whether submission fees could play a role in a business model for Open Access journals. The general conclusion of the report bearing the title ‘Submission Fees a tool in the transition to open access?', written by Mark Ware, is that there are benefits to publishers in certain cases to switch to a model in which an author pays a fee when submitting an article. Especially journals with a high rejection rate might be interested in combining submission fees with article processing charges in order to make the transition to open access easier. In certain disciplines, notably economic and finance journals and in some areas of the experimental life sciences, submission fees are already common. Overall there seems to be an interest in the model but the risks, particularly those involved in any transition, are seen by the publishers to outweigh the perceived benefits. There is also a problem in that the advantages offered by submission fees are often general benefits that might improve the system but do not provide publishers and authors with direct incentives to change to open access. To support transition funders, institutions and publication funds could make it clear that submission fees would be an allowable cost. At present this is often unclear in their policies. Author acceptance of submission fees is critical to its success. It is an observable fact that authors will accept them in some circumstances. Author acceptance would require further study though. Based on the interviews and the modelling in the study one model in particular is regarded as the most suitable way to meet the current requirements (i.e. to strengthen open access to research publications). In this model authors pay a submission fee plus an Article Processing Fee and the article is subsequently made available in open access. Both fees are set at levels that balance acceptability with the author community with securing a meaningful mix of revenues for the Publisher.

How institutions shaped the last major evolutionary transition to large-scale human societies.

What drove the transition from small-scale human societies centred on kinship and personal exchange, to large-scale societies comprising cooperation and division of labour among untold numbers of unrelated individuals? We propose that the unique human capacity to negotiate institutional rules that coordinate social actions was a key driver of this transition. By creating institutions, humans have been able to move from the default ‘Hobbesian’ rules of the ‘game of life’, determined by physical/environmental constraints, into self-created rules of social organization where cooperation can be individually advantageous even in large groups of unrelated individuals. Examples include rules of food sharing in hunter–gatherers, rules for the usage of irrigation systems in agriculturalists, property rights and systems for sharing reputation between mediaeval traders. Successful institutions create rules of interaction that are self-enforcing, providing direct benefits both to individuals that follow them, and to individuals that sanction rule breakers. Forming institutions requires shared intentionality, language and other cognitive abilities largely absent in other primates. We explain how cooperative breeding likely selected for these abilities early in the Homo lineage. This allowed anatomically modern humans to create institutions that transformed the self-reliance of our primate ancestors into the division of labour of large-scale human social organization.

Transition to Product Service Systems: methodology based on scenarios identification, modelling and evaluation

Part 4: Transition Towards Product-Service Systems

Governing the transition to higher levels of education and differences between achievement and school grades by gender

The author will explore the performance of boys and girls in external examinations in Slovenia at the beginning of upper secondary and tertiary education. These are critical points in students’ educational career at which he/she has to choose a school/university. Since both transitions are managed centrally by appropriate authorities, this is also a question of Educational Governance. Transitions between levels of education should, above all, assure fairness in selection procedures. At the point of transition to upper secondary schools we will explore differences between students’ achievements in various school subjects tested at the national assessment of knowledge (NA), and their school grades by gender. Since only school grades are used as admission criteria to upper secondary schools, this comparison of school grades with external and more objective measure of students’ achievement will show possible bias. In Slovenia admission to tertiary education usually consists of (externally assessed) Matura results and school grades in the last two years of upper secondary school. The author will compare the effects of both most commonly used measures of academic achievement on admission in view of gender differences. Study courses where selection procedure was actually applied will be of specific interest since they can show signs of (un)fairness. Results show signs of bias and build case for better Educational Governance. (DIPF/Orig.)

Supplement to employment, hours, and earnings, states and areas, data for ... /

"Establishment survey data."