La educación en las revistas : 1978, septiembre-diciembre.

Se analizan y comentan una selección de artículos publicados en las revistas nacionales 'revista del centro de estudios educativos', 'Educadores', 'La escuela en acción', 'La educación superior contemporánea', 'Revista de la Educación superior', 'Bordón', y en las revistas extranjeras 'Conescal', 'Perspectives', 'Canadian and International Education', 'Cahiers pédagogiques', 'Le Français dans le monde', 'L'école valaisanne', 'Impact : science et societé', sobre temas actuales de educación. Los artículos se agrupan en las secciones: Construcciones escolares; Educación comparada; Educación Especial; Educación y medio ambiente, Educación y política económica-social; Educación secundaria; Educación superior; Enseñanza privada; Influencia familiar; Medios educativos; Metodología; Técnicas de administración; Teoría de la educación; Universidad y desarrollo. Se proporcionan los datos necesarios para localizar las fuentes de información.

La educación en las revistas : 1979, enero-abril.

Se analizan y comentan una selección de artículos publicados en las revistas nacionales 'Revista de Psicología General y Aplicada',' Documentación: sistema educativo de UU.LL', 'Cuadernos de Pedagogía', y en las revistas extranjeras 'Léducations', 'Informations universitaires et professionnelles internationales', 'Perspectives', 'Paedagógica Europaea', 'Revue Française de Pédagogie', 'Convergence', 'Education Permanente', 'Population', 'Canadian and International Education', sobre temas actuales de educación . Los artículos se agrupan en las secciones: Enseñanza Secundaria; Orientación Profesional; Educación y medio Ambiente; Enseñanza Universitaria, Educación y Empleo; Planificación educativa; Juventud; Educación y participación; Educación extraescolar; Educación permanente; Escuela y sociedad; Evolución de las necesidades de profesorado; La mujer y la educación; Sociología de la educación. Se proporcionan los datos necesarios para localizar las fuentes de información.

La educación en las revistas : 1980, septiembre-diciembre.

Se analizan y comentan una selección de artículos publicados en las revistas nacionales 'Perspectiva Escolar', 'Acción Educativa', 'Vida Escolar', 'Revista de Fomento Social', y en las revistas extranjeras 'Orientamenti Pedagogici', 'Enfance', 'Interchange', 'Nuova Rivista Pedagogica', 'Zeltschrift für Kulturaustausch', 'l'Education', 'Canadian and International Education', 'Instruzione Tecnica e Profesional', 'Cahiers Pédagogiques' sobre temas actuales de educación . Los artículos se agrupan en las secciones: Abandono escolar; Agresividad; Problemas de aprendizaje; Bilingüismo; Educación preescolar; Educación General Básica; Enseñanza; Enseñanza técnica y profesional. Se proporcionan los datos necesarios para localizar las fuentes de información.

A implementação do regime de competência na qualidade das informações contábeis : uma análise de suas características na tomada de decisão dos gestores públicos da grande Belém

A contabilidade pública no Brasil dá um grande passo quando em 2004, através do Conselho Federal de Contabilidade (CFC) edita a Portaria CFC Nº 37 que trata da convergência aos padrões internacionais de contabilidade aplicada ao setor público. Para tal, o Estudo nº 14 da International Federation of Accountants (IFAC) sugere um conjunto de diretrizes para a implantação do regime de competência. Neste sentido surge a seguinte indagação “A adoção do regime de competência proposto pelo Estudo nº 14 da IFAC, proporcionará qualidade nas informações contábeis, para o processo de tomada de decisão dos gestores públicos da grande Belém”? Para responder tal questionamento buscou-se analisar a qualidade da informação contábil para o processo de tomada de decisão dos gestores públicos municipais da grande Belém face às mudanças no reconhecimento e mensuração propostas pelo Estudo nº 14 da IFAC. A presente pesquisa pode ser classificada como descritiva, pois buscou descrever as características de determinada realidade encontrada envolvendo o uso de técnicas padronizadas de coleta de dados, tais como questionário. Os resultados encontrados refletem as características da atual contabilidade pública brasileira, ou seja, uma contabilidade voltada para o orçamento, trazidos com a Lei de Responsabilidade Fiscal, o que acaba comprometendo a tomada de decisões dos gestores públicos municipais, uma vez que as informações contábeis geradas são para cumprimentos legais e para a prestação de contas.

Valor relevante da apresentação dos ativos não correntes detidos para venda e unidades operacionais descontinuadas

Os ativos não correntes detidos para venda e unidades operacionais descontinuadas fazem parte de um projeto conjunto que levou o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB) a tentarem uma convergência das normas contabilísticas. Na sequência deste projeto comum, quer o IASB, quer o FASB, procederam a alterações nas respetivas normas. No caso do IASB, duas alterações importantes foram a introdução dos conceitos de ativos não correntes detidos para venda e de unidades operacionais descontinuadas, e a apresentação separada dos ativos e passivos não correntes detidos para venda e das unidades operacionais descontinuadas e respetivos resultados nas Demonstrações Financeiras. No presente estudo investiguei se a apresentação separada dos ativos não correntes detidos para venda e unidades operacionais descontinuadas têm valor relevante. Os resultados obtidos não permitem concluir que o preço das ações varie em função da apresentação destes ativos de forma separada, uma vez que que o coeficiente da variável não é estatisticamente significativo. Este tema é controverso, no sentido em que existem estudos sobre a apresentação de acontecimentos ocasionais nas demonstrações financeiras, em que alguns concluem que a sua apresentação não tem valor relevante para o investidor, enquanto outros concluem que tem.

Out of the ivory tower: the impact of wider social contact on the values, religious beliefs and identities of Chinese postgraduate students in the UK

This article explores the impact of wider social contact on the experience of Chinese postgraduate students of adaptation to life in the UK. Focus group and individual interviews were conducted with a group of 11 Chinese students on an MA programme at a university in southern England and individual interviews with three representatives of a local volunteer group (LVG) offering support to the Chinese students. Although it was perceived that the students’ support needs were not adequately met by the University, the additional support offered outside the University was unanimously valued and considered as enriching their cultural and linguistic experiences and meeting their expectations. However, frequent social contact with the LVG, whose members were mostly Christians, also had an impact on their values, religious beliefs and identities. In a discussion framed within the sociological perspective of proselytization or religious conversion and the broad framework of international education and globalization, the different responses to this contact are described in terms of believers, doubters, empathisers and commentators. Implications are considered for universities, people involved in providing social support for international students, and sponsors of international students.

The basis of valuations for secured commercial property lending in the UK

In the context of the financial crash and the commercial property market downturn, this paper examines the basis of valuation used in the UK commercial property lending process. Post-crisis there is discussion of countercyclical measures including the monitoring of asset prices; however there is no consideration of a different approach to property valuation. This paper questions this omission, given the role that valuations play in the bank regulatory process. The different bases of valuation available to lenders within International Valuation Standards are identified as Market Value (MV), Mortgage Lending Value (MLV) and Investment Value (IV), with MV being the most used in the UK. Using the different bases in the period before the financial crisis, the UK property market is modelled at a national office, retail and industrial/warehouse sector level to determine the performance of each alternative valuation basis within the context of counter-cyclical pressures on lending. Both MLV and IV would have produced lower valuations and could have provided lenders with tools for more informed and prudent lending. The paper concludes by recognising some of the practical issues involved in adopting the different bases for the bank lending role but recommends a change to IV.

Leadership identity in a small island developing state: the Jamaican context

While the role of leadership in improving schools is attracting more worldwide attention, there is a need for more research investigating leaders’ experiences in different national contexts. Using focus-group and semi-structured interview data, this paper explores the background, identities and experiences of a small group of Jamaican school leaders who were involved in a leadership development programme. By drawing on the concepts of culture, socialisation and identity, the paper examines how the participants’ journeys of becoming and being school leaders are influenced by national-level societal and cultural issues, experienced at a local level. The findings suggest that in becoming school leaders, the participants perceived that they had a strong sense of agency in attempting to change the social structures within the institutions they lead and in the surrounding local communities, which in turn, they hope, will have a lasting effect on the nation as a whole.

Multinational subsidiary sales and performance in South East Asia

We extend the theory of the multinational enterprise (MNE) by exploring the concept of subsidiary-specific advantages (SSAs) as a driver for subsidiary performance. We investigate the relationship of host country-specific advantages (host CSAs) in the form of market attractiveness, SSAs and subsidiary sales as they affect subsidiary performance. From an original primary dataset of 101 British multinational (MNE) subsidiaries in six South East Asian countries, our analysis reveals three significant findings. First, host market attractiveness has a statistically positive impact on the performance of subsidiaries. Second, the three traditional SSAs of general management, marketing capabilities and invested capital enhance subsidiary performance. Third, we examine geographic direction and types of customers for subsidiary sales by following international accounting standards. We find that these subsidiaries generate on average 95 percent of total sales from the Asia Pacific region and 91 percent of total sales from external customers. Our findings have important research and managerial implications.

Transitional justice in Nepal: the Commission on Investigation of Disappeared Persons, Truth and Reconciliation Act 2014

The Commission on Investigation of Disappeared Persons, Truth and Reconciliation Act 2014 is Nepal’s latest attempt to establish a transitional programme to respond to conflict era abuses. In part, the Act remedies the inadequacies of the 2013 Ordinance. It creates two commissions, on truth and reconciliation and enforced disappearances, makes provision for the establishment of a Special Court to try past abuses and incorporates systems to enable vulnerable witnesses to participate in truth seeking. Yet in a number of respects it continues to fall short of international legal standards, not least in the possibility of amnesty for international crimes and gross violations of human rights. In addition, the relationship between the three mechanisms – truth seeking, amnesty and prosecution – remains unclear and safeguards for individual rights are lacking. This paper explores these recent developments, highlighting issues that must be remedied if transitional justice objectives are to be achieved in Nepal.

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.

You make it happen: document demand, typeface supply

The basic premise of this article is that typefaces reflect, and respond to, the conditions of making and using documents; and that demand for evolving document genres drives the development of new typefaces. The article describes how the combination of a narrow range for functionally acceptable letters and paragraphs, and a wide range of possibilities to express these arrangements, offers a revealing tool for examining changes in the perceptions of professionals in visual communication. Beyond technical issues, the choices of document makers allow insights into wider trends such as urbanisation, demographic changes, education standards, and wider issues of visual literacy.

Chinese overseas doctoral student narratives of intercultural adaptation

This study aims to explore how Chinese overseas doctoral students adjust to a different academic, social and cultural environment, using Giddens’ theoretical framework of self-identity (1991). The findings indicate the participants proactively used various coping strategies in meeting challenges, and adapting to new social environments. Continuity and stability of self-identity were achieved either culturally or academically through self-reflexivity, autonomy, creativity, authenticity, and reliance on an ontological identity. The result is to challenge the grand narrative of essentialised “problematic Chinese learners”.

For the public without the public

How is the notion of public interest operationalised in the regulatory practices of the International Public Sector Accounting Standards Board (IPSASB)? A fundamental objective in setting international accounting standards for both the private and public sector is to serve the ‘public interest’. Who or what constitutes ‘public interest’ however remains a highly complex and controversial issue. Private sector financial reporting research posits that users (of financial information) are used as a proxy for the ‘public’ and users are further refined to current and potential investors - a small proportion of the public. The debates surrounding public interest are even more contentious in public sector financial reporting which deals with ‘public’ (tax payers’) money. In our study we use Bourdieu’s notion of semi-homogenous fields to show how autonomous and heteronomous pressures from the epistemic community of the accounting profession and political/government interests compete for the right to define the public interest and determine how (by what accounting solutions) this interest is best served. This is a theoretical study grounded in the analysis of empirical data from interviews with the board members of the IPSASB. The main contribution of the paper is to further our understanding of the perceptions of the main decision makers from the ‘inner regulatory circle’ with regards to the problematic construct of public interest. The main findings suggest a paternal and un-reflexive attitude of the board members leading to the conclusion that the public have no real voice in these matters.

Electrochemical Control of the Time-Dependent Intensity Fluctuations in Surface-Enhanced Raman Scattering (SERS)

Time-dependent fluctuations in surface-enhanced Raman scattering (SERS) intensities were recorded from a roughened silver electrode immersed in diluted solutions of rhodamine 6G (R6G) and congo red (CR). These fluctuations were attributed to a small number of SERS-active molecules probing regions of extremely high electromagnetic field (hot spots) at the nanostructured surface. The time-dependent distribution of SERS intensities followed a tailed statistics at certain applied potentials, which has been linked to single-molecule dynamics. The shape of the distribution was reversibly tuned by the applied voltage. Mixtures of both dyes, R6G and CR, at low concentrations were also investigated. Since R6G is a cationic dye and CR is an anionic dye, the statistics of the SERS intensity distribution of either dye in a mixture were independently controlled by adjusting the applied potential. The potential-controlled distribution of SERS intensities was interpreted by considering the modulation of the surface coverage of the adsorbed dye by the interfacial electric field. This interpretation was supported by a two-dimensional Monte Carlo simulation that took into account the time evolution of the surface configuration of the adsorbed species and their probability to populate a hypothetical hot spot. The potential-controlled SERS dynamics reported here is a first step toward the spectroelectrochemical investigation of redox processes at the single-molecule level by SERS.