Accounting measurement in the religious perspective : conservatism or optimism

This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.

Unrealistic optimism and event threat

Individuals typically exhibit “unrealistic optimism” (UO), the belief that they are less likely than the average person to experience a negative event. This may be because, fearing the event, they try to reassure themselves by distorting their reasoning to conclude that they are at comparatively little risk. If this is so, the greater the “event threat” (i.e., the more serious the event's consequences and/or the greater the likelihood that those consequences will be experienced), the more reassurance should be required, and the greater the UO that should be observed. This prediction was tested in a study in which students (N = 148) were informed about a type of heart disease that could develop in later life due to inadequate diet when young. The risk attributable to diet was stated to be either slight (low-threat condition) or great (high-threat condition). Participants were asked to rate their own risk and that of the average student of developing the disease; question order was counterbalanced. The effects of event threat and question order were found to interact: event threat affected UO in the predicted way, but only when the question about own risk came first. The results are explained in motivational terms. Implications for health education are discussed.

Volunteering and well-being : do self-esteem, optimism, and perceived control mediate the relationship?

Volunteers play a vital role in modern societies by boosting the labor force within both the public and private sectors. While the factors that may lead people to volunteer have been investigated in a number of studies, the means by which volunteering contributes to the well-being of such volunteers is poorly understood. It has been suggested through studies that focus on the absence of depression in volunteers that self-esteem and sense of control may be major determinants of the increased well-being reported by volunteers. This is consistent with the homeostatic model of subjective well-being, which proposes that self-esteem, optimism, and perceived control act as buffers that mediate the relationship between environmental experience and subjective well-being (SWB). Using personal well-being as a more positive measure of well-being than absence of depression, this study further explored the possible mediating role of self-esteem, optimism, and perceived control in the relationship between volunteer status and well-being. Participants (N = 1,219) completed a 97-item survey as part of the Australian Unity Wellbeing project. Variables measured included personal well-being, self-esteem, optimism, and a number of personality and psychological adjustment factors. Analyses revealed that perceived control and optimism, but not self-esteem, mediated the relationship between volunteer status and personal well-being.

Group composition : influences of optimism and lack thereof

Lesson video and video-stimulated post-lesson interviews were used to study the role of optimism in collaborative problem solving in a Grade 5/6 classroom for the purpose of informing group composition. This study focuses on the activity of two students who differed on the personal characteristic 'optimistic orientation'. It examines how the presence or absence of an optimistic orientation to failures (Seligman, 1995) contributed to these students' interactions with their groups and opportunities for collaborative creation of new knowledge. One group collaborated to develop mathematical knowledge that was new to each group member and the other group did not. These findings raise questions about how to group students who are not yet optimistic to enable collaborative activity, and how to build optimism.

Engaged to learn pedagogy : theoretically identified optimism-building situations

Associations between resilience or optimism (Seligman, 1995) and the inclination to explore unfamiliar challenging problems in mathematics have been identified (Williams, 2005, 2008). This raised questions about how to build optimism to enhance mathematical performance. In this study, a theoretical framework was formulated to study optimism-building situations (Seligman, 1995; Csikszentmihalyi, 1992). By interrogating ‘Engaged to Learn’ pedagogy (Williams, 2000) through a video-stimulated interview study, situations theoretically expected to be optimism building were identified.

With guarded optimism? Evidence from focus groups of ‘mainstream’ Australians’ perceptions of Muslims

Studies of Australian perceptions of Muslims and Islam tend to be based on research into media representations of these themes. Additionally, most research on attitudes pertaining to social cohesion and security in the post-9/11 environment concentrates on the opinions of minority groups on these matters. The following study is drawn from materials extracted from focus group discussions relating to Islam, multiculturalism and security that took place with 119 Australians from so-called ethnic and religious majority groups (European descended, and identifying with Judaeo-Christian traditions or having no religious affiliation) in selected metropolitan and rural/regional centres of the state of Victoria in 2007–2008. This article is guided by the following research questions: How can ‘mainstream’ Australian attitudes towards Muslims be categorized? What concerns ‘mainstream’ Australians most about Muslims? Can these attitudes be considered to be Islamophobic? If not, how else may we classify these attitudes? Although some participants voiced very strong, critical and at times unflattering and potentially antagonistic opinions of Muslims, most contributors were guardedly optimistic that current tensions with and controversies surrounding Australia’s Muslims would subside, and that Muslims would soon become well established within Australian society, as previous generations of migrants have since World War II.

Associations between confidence, persistence, and optimism : illuminating optimistic problem solving activity

As part of video-stimulated post-lesson student interview studies of problem solving activity, Williams (2005, 2011) found successful problem solvers were optimistic. This study interrogates data from three students from a broader study: the role of optimism in collaborative problem solving and how to build it. The research question that focuses this study is “What associations exist between confidence, persistence, and optimism?” The question is explored both theoretically and empirically for the purpose of increasing understanding of the nature of optimistic problem solving activity by linking it to more familiar constructs. Students were progressively selected to further the interrogatory process. It was found that confidence and persistence did not necessarily occur together, and when they did, activity associated with these two characteristics was not sufficient for optimistic problem solving activity to occur. Perseverance was also required.

Broadband technologies, techno-optimism and the "hopeful" citizen

Using the internet to promote or facilitate learning has a relatively long history. As early as the mid-1980s, at a time when the internet itself was relatively experimental, a few early pioneers such as Hiltz were exploring the possibilities that networked computer communications technology could provide for education. Not only were universities the birthplace of the internet as a research network, they also had both staff with interests in using technology for learning as well as the critical infrastructure which might permit early development and adoption. But, with the widespread public uptake of the internet from 1994 onwards, online learning has become much more widespread-through traditional institutions of learning (schools, colleges, and universities), and also through the auto-didactic qualities of both the internet itself and many who use it; and finally through the opportunities which commercial “providers” of education and training imagine might be embedded in this new technology to deinstitutionalize learning.

Migrant mobilities: cruel optimism and the case of AJ D’Cruz

Migrants are mobile by definition. They literally uproot themselves and move to sometimes-distant lands for a variety of reasons. Some move away from real or imagined threats to their very existence. Others seek a better quality of life. And some adventurous souls are inhabited by a restless wanderlust – a desire to roll the dice and see what happens. Such mobility requires fortitude and faith. Migrants move through space and, if they have an aspirational disposition, they attempt to accumulate symbolic capital to move up those social and economic hierarchies that bestow status and prestige within their adopted homes. The migrant journey to Australia often ends with the realisation that one has to make and re-make one’s identity, and perform a series of adjustments – adjustments in terms of comportment, dress, accent and disposition. My father was a migrant to Australia. More specifically, he was an Anglo-Indian migrant – a member of the ‘mixed-race’ community produced by British colonialism. He left India for the UK in 1962 and, after living in London for 10 years or so, immigrated to Australia in 1973, dragging his immediate family with him. Lured to the so-called ‘lucky country’ by the optimistic prospect of building wealth and prosperity under the Southern Cross, his ambitions were thwarted by casual and institutional racism. He died prematurely at the age of 53. This multi-media presentation tells his story through a series of encounters with the historical archive and the material remnants of my father’s relatively short life (letters, photographs, sound recordings, 8mm films). It provides a singular account of the performance practices involved in becoming a ‘New Australian’. Combining personal anecdotes and philosophical ruminations on history, technology, and cultural identity, the performance interrogates and performs a series of migrant mobilities.

Optimism of Rural Nebraskans

Results from the 2008 Nebraska Rural Poll showed rural Nebraskans were more optimistic about their lives than they have been in previous years. More Nebraskans believed they were better off than they were five years ago, and more were optimistic about their futures. They had reason to be optimistic last year, the agricultural economy in 2007 was strong, especially for crop producers. The poll was taken between March and May, 2008, before the national economy began to falter in October. Thus the 2009 Nebraska Rural Poll will help clarify how rural Nebraskans are responding to the current economic times.