Variation in the length of an undergraduate degree:participation and outcomes

Recent policy in England has advocated the introduction of fast-track degrees to provide an alternative, shorter route to a bachelor's degree. It has been argued that this will widen participation in higher education and increase labour market flexibility by providing an option in which undergraduates spend one fewer years out of the labour market. Critics have suggested that the outcomes from this new undergraduate option will be worse than those for students following the standard length of undergraduate degree (which is three years for most subjects studied at universities in England). This criticism is based on a belief that students on the shorter degrees will be encouraged to 'cram', having less opportunity for reflection that will foster a deep understanding. These arguments are evaluated using data which compare students following two and three year degrees in the same subjects at the same university. © 2012 Copyright Society for Research into Higher Education.

The MIMIC model and formative variables:problems and solutions

The use of the multiple indicators, multiple causes model to operationalize formative variables (the formative MIMIC model) is advocated in the methodological literature. Yet, contrary to popular belief, the formative MIMIC model does not provide a valid method of integrating formative variables into empirical studies and we recommend discarding it from formative models. Our arguments rest on the following observations. First, much formative variable literature appears to conceptualize a causal structure between the formative variable and its indicators which can be tested or estimated. We demonstrate that this assumption is illogical, that a formative variable is simply a researcher-defined composite of sub-dimensions, and that such tests and estimates are unnecessary. Second, despite this, researchers often use the formative MIMIC model as a means to include formative variables in their models and to estimate the magnitude of linkages between formative variables and their indicators. However, the formative MIMIC model cannot provide this information since it is simply a model in which a common factor is predicted by some exogenous variables—the model does not integrate within it a formative variable. Empirical results from such studies need reassessing, since their interpretation may lead to inaccurate theoretical insights and the development of untested recommendations to managers. Finally, the use of the formative MIMIC model can foster fuzzy conceptualizations of variables, particularly since it can erroneously encourage the view that a single focal variable is measured with formative and reflective indicators. We explain these interlinked arguments in more detail and provide a set of recommendations for researchers to consider when dealing with formative variables.

The big 4 in Bangladesh:caught between the global and the local

Purpose- This article explores the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which Global Professional Service Firms can be thought of as being genuinely ‘global’. Methodology/Approach- Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms. Findings- The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalising capitalism and standardised ‘best practices’ in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market. Research implications- The findings cast doubt on the extent to which self-styled Global Professional Service firms are truly ‘global’ in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets. Originality/Value- Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege ‘core’ western empirical settings. Very little is known about Professional Service Firms in ‘peripheral’ or emerging markets. Furthermore, this study extends the application of the System, Society and Dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

Cutting the Gordian knot [?]:a response to Lukka and Vinnari (2014)

Purpose – The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature. Design/methodology/approach – The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory. Findings – While a distinction between domain and methods theories … may appear analytically viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research. Research limitations/implications – Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions. Originality/value – The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.

Something to talk about: Content and Language Integrated Learning in Modern Languages in British Higher Education. A case study of German at Aston University

This thesis investigates Content and Language Integrated Learning (CLIL) in German undergraduate programmes in the UK. At its core is a study of how one German department integrates the teaching of language and content in its undergraduate programmes and how instructors and students experience this approach. This micro-context is embedded in the wider macro-context of UK Higher Education and subject to outside forces - be they political, economic, socio-cultural - whose effects will manifest in more or less obvious ways. Data was collected via an online survey of Heads of German at British universities to determine the status quo of CLIL in UK Higher Education and to investigate how certain institutional parameters determine the introduction of CLIL in Higher Education. This project employs a mixed-method case study approach and is based on student questionnaires and semi-structured interview with German teaching staff. The study brings to light a number of significant aspects. For example, contrary to popular belief, content provision in the L2 is rather common at British universities, which is currently not reflected in the research. Student data indicates that German students perceive clear advantages in the university’s approach to CLIL. They consider German-taught content classes challenging yet beneficial for their language development. Staff interviews have yielded intriguing information about perceived advantages and disadvantages of CLIL, about its implications for classroom practice, and about instructors’ attitude towards teacher training, which echo findings from similar investigations in European contexts. Finally, the results of the macro-analysis and the case study are compared and contrasted with findings from European research on ICLHE/CLIL to determine differences and similarities with the British context, a set of recommendations is made regarding CLIL practice at the case study institution, and some implications these indings may have for the future of CLIL in British higher education are discussed.

Impact of severity and type of depression on quality of life in cases identified in the community

BACKGROUND: The impact of different levels of depression severity on quality of life (QoL) is not well studied, particularly regarding ICD-10 criteria. The ICD classification of depressive episodes in three levels of severity is also controversial and the less severe category, mild, has been considered as unnecessary and not clearly distinguishable from non-clinical states. The present work aimed to test the relationship between depression severity according to ICD-10 criteria and several dimensions of functioning as assessed by Medical Outcome Study (MOS) 36-item Short Form general health survey (SF-36) at the population level. METHOD: A sample of 551 participants from the second phase of the Outcome of Depression International Network (ODIN) study (228 controls without depression and 313 persons fulfilling ICD criteria for depressive episode) was selected for a further assessment of several variables, including QoL related to physical and mental health as measured with the SF-36. RESULTS: Statistically significant differences between controls and the depression group were found in both physical and mental markers of health, regardless of the level of depression severity; however, there were very few differences in QoL between levels of depression as defined by ICD-10. Regardless of the presence of depression, disability, widowed status, being a woman and older age were associated with worse QoL in a structural equation analysis with covariates. Likewise, there were no differences according to the type of depression (single-episode versus recurrent). CONCLUSIONS: These results cast doubt on the adequacy of the current ICD classification of depression in three levels of severity.

On the completeness of the universal knowledge-belief space

Meier (2008) shows that the universal knowledge-belief space exists. However, besides the universality there is an other important property might be imposed on knowledge-belief spaces, inherited also from type spaces, the completeness. In this paper we introduce the notion of complete knowledge-belief space, and demonstrate that the universal knowledge-belief space is not complete, that is, some subjective beliefs (probability measures) on the universal knowledge-belief space are not knowledge-belief types.

A környezethez való jog és a Kiotói Jegyzőkönyv (Right to environment and Kyoto Protocol)

A Kiotói Jegyzőkönyv az 1992-ben Rio de Janeiro-ban megrendezésre került Környezet és Fejlődés Világkonferenciáján elfogadott nyilatkozatának 1997-ben aláírt kiegészítő jegyzőkönyve. A Kiotói Jegyzőkönyvben minden aláíró ország vállalta, hogy egy bizonyos százalékos arányban csökkenti országában a kibocsátott üvegházhatást okozó gázok mennyiségét, ezáltal mérsékelve a globális felmelegedés előrehaladtát. A Jegyzőkönyvhöz az Egyesült Államok és több fejlő ország, mint Kína vagy India gazdasági megfontolásból másrészt politikai szűklátókörűségből nem csatlakozott. Ez azonban a komoly aggályokat vet fel azzal kapcsolatban, hogy a környezetvédelmi szabályokat betartó államok erőfeszítései önmagában elegendőek lesznek-e a globális felmelegedés megállítására, de legalábbis csökkentésére. _____________ The Kyoto Protocol signed in the Japanese city in Kyoto in 1997 is a supplemental document to the United Nations Conference on Environment and Development organized in Rio de Janeiro. In the Kyoto Protocol individual countries have mandatory emissions targets for the greenhouse gases they must meet to slow down global warming. The United States of America, and several developing countries, as China and India did not yet joined the Protocol partly because of economic reasons and other ways because of narrow-minded political interests. This brings up serious doubt weather the efforts of the parties of the Protocol can make any change in the recent global processes.

A bizonyosságfüggvények elméletének alkalmazása a pénzügyi kimutatások ellenőrzésében (The application of the theory of belief functions in the audit of financial statements)

A könyvvizsgálati kockázat a téves auditjelentés kiadásának kockázata olyan esetekben, amikor a beszámoló lényeges hibás állítást tartalmaz. Ez a kockázat indirekt módon a hitelintézetek és pénzügyi vállalkozások működésében is megjelenik azokban az esetekben, amikor a lényeges hibás állítást a finanszírozott vállalkozás auditált beszámolója tartalmazza, amelynek az alapján finanszírozási döntést hoznak, vagy a finanszírozás folytatásáról a beszámolóban szereplő, hibás információkból számított hitelkovenánsok alapján döntenek. A könyvvizsgálat kockázatában a vizsgált gazdálkodó üzleti kockázatai tükröződnek vissza, ezért a kockázat felmérése és az ellenőrzés ennek alapján való megtervezése, majd végrehajtása kulcsfontosságú. Jelen tanulmány – kapcsolódva a Hitelintézeti Szemle 2011. évi 4. számához – szintén a kockázat és bizonytalanság témakörét tárgyalja, pontosabban ennek egy gyakorlati vetületét: a bizonyosságfüggvények (belief functions) alkalmazását a könyvvizsgálatban; mindezt a teljesség és a tankönyvszerű rendszerfelépítés igénye nélkül. A módszer ugyanis hazánkban szinte ismeretlen, nemzetközi viszonylatban viszont empirikus kutatásban is rámutattak már az alkalmazás lehetséges előnyeire a hagyományos valószínűségelméleten alapuló számszerű kockázatbecslésekkel szemben. Eszerint a bizonyosságfüggvények jobban reprezentálják a könyvvizsgálóknak a kockázatról alkotott képét, mint a valószínűségek, mert – szemben a hagyományos modellel – nem két, hanem három állapotot kezelnek: a pozitív bizonyíték létezését, a negatív bizonyíték létezését és a bizonyíték hiányának esetét. _______ Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the fi nancial statements are materially misstated. This kind of risk indirectly appears in the fi nancial statements of fi nancial institutions, when the material misstatement is in the fi nanced entity’s statements that serve as a basis for lending decisions or when the decision is made based upon credit covenants calculated from misstated information. The risks of the audit process refl ect the business risks of the auditee, so the assessment of risks, and further the planning and performance of the audit based on it is of key importance. The current study – connecting to No 4 2011 of Hitelintézeti Szemle – also discusses the topic of risk and uncertainty, or to be more precise a practical implementation of the aforementioned: the application of belief functions in the fi eld of external audit. All this without the aim of achieving completeness or textbook-like scrutiny in building up the theory. While the formalism is virtually unknown in Hungary, on the international scene empirical studies pointed out the possible advantages of the application of the method in contrast to risk assessments based on the traditional theory of probability. Accordingly, belief functions provide a better representation of auditors’ perception of risk, as in contrast to the traditional model, belief functions deal with three rather than two states: the existence of supportive evidence, that of negative evidence and the lack of evidence.

On the completeness of the universal knowledge-belief space: A technical note

Meier (2008) shows that the universal knowledge-belief space exists. However, besides the universality there is an other important property might be imposed on knowledge- belief spaces, inherited also from type spaces, the completeness. In this paper we introduce the notion of complete knowledge-belief space, and demonstrate that the universal knowledge-belief space is not complete, that is, some subjective beliefs (probability measures) on the universal knowledge-belief space are not knowledge-belief types.

Psychic Punishment Costs and Deterrence

In this paper we analyze criminal deterrence in the presence of specific psychic costs of punishments. We consider a dynamic model with three players, analyzing the choices of a representative lawmaker, potential criminal and judge. In our setting the lawmaker decides whether to introduce a fixed punishment enhancement above a chosen threshold of crime level, depending on its popularity among the voters. In reaction, the judge, who is influenced by her own preferences as well as the opinion of her peer group, might change the probability of punishment, through affecting the standard of reasonable doubt. Our results suggest that large discontinuous and mandatory increases in punishment can have unintended effects that are contrary to the stated goal of such punishment enhancements. In equilibrium, when either the judge or her peer group is "anti-punishment" enough, the level of criminal activity might increase in response to the punishment enhancement. This perverse effect is less likely to occur if there is a higher number of peer groups within the "elite", so that a greater extent of self-selection by judges can occur. Our results have relevance for a number of areas outside the traditional criminal justice system as well, such as special courts (such as ecclesiastical or military courts), or the strictness and enforcement of regulations.

An investigation of how foreign language departments at American colleges and universities view American Sign Language

Corwin and Wilcox (1985) sent surveys to more than 100 American colleges and universities to determine the policies on the matter of accepting American Sign Language (ASL) as a foreign language. Their results indicated that 81% of those surveyed rejected ASL as a foreign/modern language equivalent. The most frequently stated opposition to ASL was that it lacked a culture. Some of the other objections to ASL were: ASL is not foreign; there is no written form and therefore no original body of literature; it is a derivative of English; and it is indigenous to the United States and hence not foreign. Based on the work of Corwin and Wilcox this study sent surveys to 222 American colleges and universities. Noting an expanding cognizance and social awareness of ASL and deafness (as seen in the increasing number of movies, plays, television programs, the Americans with Disabilities Act, and related news stories), this study sought to find out if ASL was now considered an acceptable foreign language equivalent. The hypothesis of this study was that change has occurred since the 1985 study: that a significant percent of post secondary schools accepting ASL as a foreign/modern language equivalent has increased. The 165 colleges and universities that responded to this author's survey confirmed there has been a significant shift towards the acceptance of ASL. Only 50% of the respondents objected to ASL as a foreign language equivalent, a significant decrease from the 1985 findings. Of those who objected to granting ASL foreign language credit, the reasons were similar to those of the Corwin and Wilcox study, except that the belief in an absence of a Deaf culture dropped from the top reason listed, to the fifth. That ASL is not foreign was listed as the most frequent objection in this study. One important change which may account for increased acceptance of ASL, is that 16 states (compared to 10 in 1985) now have policies stating that ASL is acceptable as a foreign language equivalent. Two-year colleges, in this study, were more likely to accept ASL than were four-year colleges and universities. Neither two- nor four-year colleges and universities are likely to include ASL in their foreign language departments, and most schools that have foreign language entrance requirements are unlikely to accept ASL. In colleges and universities where ASL was already offered in some department within the system, there was a significantly higher likelihood that foreign language credit was given for ASL. Respondents from states with laws governing the inclusion of ASL did not usually know their state had a policy. Most respondents, 84%, indicated their knowledge on the topic of ASL was fair to poor. ^

Instructional change through collaboration and reflection

The purpose of this study was to investigate the effectiveness of the Facilitator-Collaborative-Reflective Model, a strategic plan for changing teachers' practices and beliefs, on a selected group of middle school teachers. This model of staff development training was based on Corey's (1953) Cooperative-Action-Research Model and Anders and Richardson (1994) Collaborative-Reflective Model. It supports the notion that earning a teachers' commitment to change by focusing on collaboration, reflection and the normative-re-educative process aids in altering teachers' beliefs and practices especially crucial to the change process. The year-long training provided for reflection, inquiry, and learning that was useful to teachers as they pursued their goals with their students. The lead teacher, as a change agent and transformational leader, assisted in this commitment to change by improving the teachers' self-concepts as they slowly changed. The collaborative and receptive environment of the staff development fostered acceptance and stimulation of ideas.^ Given the collaborative nature of the change process, qualitative research methods were used in the investigation. The research process was based on Stufflebeam's Context, Input, Process and Product (CIPP) Evaluation Model (Madaus, Scriven & Stufflebeam, 1983). This allowed for all three factors of the staff development model to be evaluated. The case studies and focus group were effective in discerning any actual change in practices or beliefs.^ The findings of the qualitative evaluation, consisting of a baseline survey, case studies, questionnaire and modified focus group interviews, concluded that all of the teachers were strongly influenced by the intervention model which was the subject of this study. From this evaluation, three distinct indicators were looked at to determine if any change in the teachers' practices and beliefs emerged: (1) change in practice and belief, (2) reflective feedback and (3) collaborative reflection. These indicators were common throughout the teacher responses thus substantiating the infusion of the Facilitator-Collaborative-Reflective Model at the school level for effective staff development. ^

Grandfamilies: Grandchildren raised by grandparents. Impact on students and school services

Historically, some grandparents have had to assume the responsibility for raising their grandchildren. More recently, with increasing frequency grandparents are serving as full-time surrogate parents to their grandchildren.^ The term "grandfamily" was coined by this researcher to identify families where children are raised by grandparents. "Supergrands" are the grandparents and "grandkin" are children in these families.^ Supergrands who raise their grandkin tend to have elevated levels of stress that negatively impact their well-being. Grandkin tend to develop problems with attachment and establishing social networks, which can lead to poor psychological adjustment. School personnel believe grandkin evidence behavioral problems and occupy disproportionate amounts of their time each day. However, there is a dearth of data to support this belief.^ This study empirically investigated the impact of grandfamilies on students and school services. The results revealed grandkin experienced significantly greater levels of emotional and behavior problems than similar schoolmates. However, they were not referred for discipline problems in substantially larger numbers.^ These results indicate the practice of education should change to allow for the development and provision of social support procedures in schools. Social support will serve to buffer the stress, manifested in emotional and behavioral problems, encountered by children living with surrogate parents. A case study was presented along with a proposed intervention project that has potential to ameliorate the problems experienced by grandfamilies. ^

The acceptability and utility of voir dire questionnaires in Florida Circuit Civil Court

This study examined the acceptability and utility of the content of an extensive automobile tort voir dire questionnaire in Florida Circuit Civil Court. The ultimate purpose was to find questionnaire items from established measures that have demonstrated utility in uncovering biases that were at the same time not objectionable to the courts. The survey instrument included a venireperson questionnaire that used case-specific attitudinal and personality measures as well as typical information asked about personal history. The venireperson questionnaire incorporated measures that have proven reliable in other personal injury studies (Hans, & Lofquist, 1994). In order to examine judges' ratings, the questionnaire items were grouped into eight categories. Claims Consciousness scale measures general attitudes towards making claims based on one's legal rights. Belief in a Just World measures how sympathetic the juror would be to people who have suffered injuries. Political Efficacy is another general attitude scale that identifies attitudes towards the government. Litigation Crisis scales elicits attitudes about civil litigation. Case Specific Beliefs about Automobile Accidents and Litigation were taken from questionnaires developed and used in auto torts and other personal injury cases. Juror's personal history was divided into Demographics and Trial Relevant Attitudes. Ninety-seven circuit civil judges critiqued the questionnaire for acceptability, relevance to the type of case presented, and usefulness to attorneys for determining peremptories. ^ The majority of judges' responses confirmed that the central dimension in judicial thinking is juror qualification rather than juror partiality. Only three of the eight voir dire categories were considered relevant by more than 50 percent of the judges: Trial Relevant Experiences, Juror Demographics, and Tort Reform. Additionally, several acceptable items from generally disapproved categories were identified among the responses. These were general and case specific attitudinal items that are related to tort reform. We discuss the utility of voir dire items for discerning juror partiality. ^