Financial risk management for management accountants:Society of Management Accountants Canada, American Institute of Certified Public Accountants and Chartered Institute of Management Accountants

Management accounting guideline

Determinants of civil society influence:the case of international development and humanitarian NGOs in the Czech Republic and Hungary

Accession to the EU has had ambiguous effects on civil society organizations (CSOs) in the East Central European countries. A general observation is that accession has not led to the systematic empowerment of CSOs in terms of growing influence on national policy making. This article investigates the determinants of successful CSO advocacy by looking at international development and humanitarian NGOs (NGDOs) in the Czech Republic and Hungary. Reforms in the past decade in the Czech Republic have created an international development policy largely in line with NGDO interests, while Hungary’s ministry of foreign affairs seems to have been unresponsive to reform demands from civil society. The article argues that there is clear evidence of NGDO influence in the Czech Republic on international development policy, which is because of the fact that Czech NGDOs have been able solve problems of collective actions, while the Hungarian NGDO sector remains fragmented. They also have relatively stronger capacities, can rely on greater public support and can thus present more legitimate demands towards their government.

Historical development of residential segregation and black housing quality in Dade County

This paper examines the relationship between the historical development of residential segregation in Black areas of Dade County and the level of housing quality in those areas. Previous literature studies the effect of hypersegregation on housing quality. Instead, this paper analyzes the nature of each Black community and the social process by which they became segregated in contrast with only hypersegregation being considered. Data were drawn from the 1990 Census of Housing and Population at the block group level for Dade County. Two indicators for housing quality were considered: crowding and rent. Six categories for Black areas in Dade County and one residual category were developed for the analysis. Regression's results show that the effect of each community on housing quality varies. For example, overcrowding goes down in first-ghetto areas when compared to second-ghetto areas, although the percentage of Blacks in both communities is about the same. ^

A qualitative case study of teacher perceptions and concerns during the implementation of literacy folders in a select elementary school in Broward County, Florida

Classroom teachers are often required to implement new procedures or practices in response to local or federal education mandates. Attempts to implement innovations, often do not take into account the personal side of change; the perceptions, concerns and needs of those required to implement the innovation. One innovation that was required by the School Board of Broward County, Florida for all elementary classroom teachers was the implementation of Literacy Folders. ^ This study attempted to address the personal side of change by identifying teacher concerns during the implementation of Literacy Folders in a select elementary school in Broward County Florida. The Concerns Based Adoption model (CBAM) for change was used as the conceptual framework for this qualitative case study. ^ Sources of data for this study included participant interviews, observations and analysis of documents. Informal conversations with the participants and unscheduled classroom visits were also sources of data. Seven classroom teachers were interviewed using a predesigned interview guide developed based on the CBAM of change, specifically the Stages of Concern Dimension. Participant responses were coded into two categories, (a) recollections of past perceptions, and (b) present perceptions regarding the innovation. ^ Data analysis resulted in the emergence of one major theme and two subordinate themes. The themes were related to time and purpose of the innovation. The researcher also discovered that the participants exhibited responses typically representative of the CBAM for individuals who are in the process of adjusting to a new innovation. ^ Recommendations based on participant concerns are made for improving the implementation of the innovation. Recommendations for alternatives to the innovation and suggestions regarding areas for further research in the field of educational change are also made. ^

The civic achievement gap: A study on the civic knowledge, skills, and attitudes of Hispanic students in Miami-Dade County Public Schools

This study assessed the civic knowledge, skills, and attitudes of Hispanic eighth grade students in Miami-Dade County Public Schools (M-DCPS), Florida. Three hundred sixty one Hispanic students of Cuban (253), Colombian (57), and Nicaraguan (51) ancestry from 10 middle schools participated in the study. Two hundred twenty eight students were from low socio-economic status (SES) background, and 133 were of middle SES background. There were 136 boys and 225 girls. The International Association for the Evaluation of Educational Achievement Civic Education Student Questionnaire was used to collect data. The instrument assessed the students’ civic knowledge, skills, and attitudes. Multivariate analysis of variance was used to test for differences in the civic knowledge, skills, and attitudes of participants based on ancestry, SES, and gender. ^ The findings indicated that there was no significant difference in the civic knowledge, skills, and attitudes of Hispanic eighth grade students that were of Cuban, Colombian, and Nicaraguan ancestry. There was no significant difference in the civic skills and in five of the civic attitude scales for students from low SES families compared to those from middle SES families. However, there was a significant difference in the civic knowledge and in the civic attitude concerning classroom discussions and participation based on SES. The civic knowledge of middle SES students was higher than that of low SES students. Furthermore, middle SES Hispanic students displayed a higher mean score for the civic attitude of classroom discussions and participation than low SES students. There was no significant difference in the civic knowledge and in five of the civic attitude scales between boys and girls. However, there was a significant difference in the civic skills and the civic attitude of support for women’s rights between boys and girls. Hispanic girls displayed a higher mean score in civic skills than Hispanic boys. Furthermore, the mean score of civic attitude of support for women’s rights for Hispanic girls was higher than that of Hispanic boys. ^ It was concluded that Cuban, Colombian, or Nicaraguan participants did not demonstrate differences in civic attitudes and levels of civic knowledge and skills that eighth grade students possessed. In addition, when compared to boys, girls demonstrated a higher level of civic skills and a greater support for women’s rights and participation in politics and their roles in politics. Moreover, SES was demonstrated to be a key factor in the acquisition of civic knowledge, regardless of ancestry.^

Ecological, economic, and organizational dimensions of organic farming in Miami-Dade County

The purpose of this research was to determine what challenges small-scale organic farmers face in choosing their particular production, marketing, and organizational strategies in Miami-Dade County. Rapid soil assessments were used on six organic farms to determine the effects of soil nutrient management in terms of pH, soil organic matter (SOM), and phosphorus (P). Potential costs of inputs were documented for each farm to determine the largest challenges facing the profitability of organic farms. A production, marketing, and organizational analysis determined how farmers shape their inter-farm competitive and cooperative relations. Preliminary findings from soil, input, labor, marketing, and organizational factors indicate that soil health varies dramatically from farm to farm, inputs and labor constitute significant costs, and marketing, production, and organizational strategies show no signs of immediate growth.

The Frenchness of Marcel Lefebvre and the Society of St Pius X:a new reading

The case of Marcel Lefebvre and the SSPX deserves fresh perspectives. The current historiography is too franco-centric, obsessed with relatively minor matters, rather than with more substantial ones. This article proposes a new analysis of the SSPX’s political discourses in France and internationally over the last fifteen years and undertakes to reframe the relationship between Lefebvre’s life and his congregation by re-examining his African missionary experiences. Such new perspectives will be helpful as the SSPX moves towards regularisation under the pontificate of Pope Francis.