Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.

A comparison of self-determined motivational experiences between participants and non-participants following the physical activity component of the CATCH Kid Club

The CATCH Kids Club (CKC) is an after-school intervention that has attempted to address the growing obesity and physical inactivity concerns publicized in current literature. Using Self-Determination Theory (SDT: Deci & Ryan, 1985) perspective, this study's main research objective was to assess, while controlling for gender and age, i f there were significant differences between the treatment (CKC program participants) and control (non- eKC) groups on their perceptions of need satisfaction, intrinsic motivation and optimal challenge after four months of participation and after eight months of participation. For this study, data were collected from 79 participants with a mean age of9.3, using the Situational Affective State Questionnaire (SASQ: Mandigo et aI., 2008). In order to determine the common factors present in the data, a principal component analysis was conducted. The analysis resulted in an appropriate three-factor solution, with 14 items loading onto the three factors identified as autonomy, competence and intrinsic motivation. Initially, a multiple analysis of co-variance (MANCOY A) was conducted and found no significant differences or effects (p> 0.05). To further assess the differences between groups, six analyses of co-variance (ANeOY As) were conducted, which also found no significant differences (p >0 .025). These findings suggest that the eKC program is able to maintain the se1fdetermined motivational experiences of its participants, and does not thwart need satisfaction or self-determined motivation through its programming. However, the literature suggests that the CKe program and other P A interventions could be further improved by fostering participants' self-determined motivational experiences, which can lead to the persistence of healthy PA behaviours (Kilpatrick, Hebert & Jacobsen, 2002).

The Meaning of the Virtual YMCA After School Program for Former Participants: An Exploratory Study

Research has shown that after school programs can provide children with opportunities that help foster positive development and adaptation. Current research meets the need for identifying short term outcomes, program standards, and short term evaluation techniques, however less understood is the lasting meaning of participation for previous participants after their participation. The purpose of this study was to explore the meaning and perceived impacts of participation in a preventative, skill-building after school program for former participants. Using an exploratory case study approach, interviews were conducted with six previous participants of the Virtual YMCA and a former school principal. Reconstructed narratives and analyzed transcripts show that participants do still derive meaning and significance from their participation in the program, although highly individualized. Significant aspects of the program are identified, as well as the participant’s perceived impacts which are still present today. Discussion for practitioners, researchers, and funders is provided.

Queering the Cross-Cultural Imagination: (Trans)Subjectivity and Wilson Harris's The Palace of the Peacock

Ce mémoire comprend deux volets : une étude théorique et un texte de création littéraire. Dans un premier temps, il s’agir d’étudier le rôle du désir dans la démarche thématique et philosophique employée par l’écrivain Wilson Harris dans son roman The Palace of the Peacock. Ainsi démonterons-nous dans le premier chapitre que Harris se sert – de façon paradoxale – du désir empirique pour faire valoir les limites mêmes de celui-ci. Nous aborderons dans le deuxième chapitre le rapport problématique qu’entretient, chez Harris, la subjectivité féminine avec la subjectivité masculine. En particulier, nous examinerons la représentation de ce rapport sous la forme de métaphores ayant trait à l’environnement et à l’anatomie. Nous avancerons que le caractère problématique que revêt le rapport entre subjectivités féminine et masculine dans le roman est en quelque sorte nécessitée par l’écriture même de Harris. Dans le troisième chapitre, nous prendrons part aux débats sur la poétique qui animent la littérature contemporaine afin de situer notre propre élan vers la création littéraire. En même temps, nous entreprendrons une tentative de récupération de certains des concepts théoriques formulés par Harris, en lien avec notre propre poétique. S’ensuivra notre projet de création littéraire, intitulé HEROISM/EULOGIES, qui constitue le quatrième et dernier chapitre du mémoire. Ce texte, extrait d’un projet d’écriture créative plus vaste, trace les mouvements d’un certain nombre de sujets à travers une Amérique imaginée.

The influence of the parents??? educational level and participants??? age in the derivation of equivalence-equivalence

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The Masters in Teaching and Learning (MTL): a retrospective, intrinsic case study of the process of policy into practice and its impact on teacher participants

The research reported here is a retrospective case study of the recent (2010) introduction of the Masters in Teaching and Learning (MTL) as a post-graduate level programme of professional development for teachers. It contributes to the debate and research over the past two decades about the impact of post-graduate professional development and appropriate ways of delivering it. The study is located within an extensive body of literature dealing with the importance of the teaching profession with regard to the success of schools and pupils and the impact of professional development on teaching quality and of teaching quality on attainment. A further relevant context is the ongoing tension between the teaching profession and academics on the one hand and government and political actors on the other, in respect of the approaches to professional development and to the control of educational processes. The research questions which inform the study deal with the perspectives of various participants – policy makers, programme directors, coaches and teachers studying for the MTL – on the extent to which the MTL is likely to have an ameliorative effect on teaching and pupil attainment, their experiences of the process of policy development and their experiences as course participants. The study adopts a case study approach which involves elite interviews with those responsible for the development and implementation of the MTL, questionnaires completed by MTL course participants and a comparison group taking a conventional MA and in depth interviews with participants and coaches. The results revealed tensions and difficulties associated with the development of the MTL including uneasy relationships between HE institutions and government agencies, ideas about ‘producer capture’, the relevance of the MBA model and concern over the role of coaches. However, while acknowledging various difficulties and some misconceived expectations they viewed its potential to meet its expressed aims positively, given time. Course participants were positive about their experience of the MTL and felt that it had contributed to many aspects of their professional development. Most saw it as a positive experience despite the variable quality of support from their schools, particularly in the form of the school-based coach the concept of which had been heralded as the bellwether of the MTL. It was striking that the responses of the MTL participants were very similar to those of teachers taking a conventional MA. A finding which would repay further investigation is that while the great majority of course participants felt that the MTL (and the MA) had contributed to their becoming more effective teachers they were much less confident that it had contributed to increased pupil attainment.

The relevance to international mergers of the ethical perspectives of participants

International mergers are becoming more widespread among medium-sized companies that for decades have held a prime position in their home country market, but who now feel threatened that they may not be of a significant size to continue to be viable in the international marketplace. The purpose of this paper is to examine the merger of one Australian company and one of its former competitors in the international marketplace from the perspective of the congruence between their espoused ethical cultures in business prior to the merger. A questionnaire comprising 46 questions was sent to the public relations manager of each organization prior to the merger. These managers were asked to fill in the questionnaire and to provide a copy of their code of ethics. The research found that organizations need to not only have a code of ethics, but also need to focus especially on the area of code augmentation to ensure that they communicate the ethos of their code to their employees.

Voice, post-structural representation and the subjectivity of ‘included’ students

Aligned with the broader movement from structuralism to the post-structuralisms [Lather, P. 2013. “Methodology-21: What Do We Do in the Afterward?” International Journal of Qualitative Studies in Education 26 (6): 634–645; St. Pierre, E. A. 2009. “Afterword: Decentering Voice in Qualitative Inquiry.” In Voice in Qualitative Inquiry: Challenging Conventional, Interpretive, and Critical Conceptions in Qualitative Research, edited by A. Y. Jackson and L. A. Mazzei, 221–236. London: Routledge; St. Pierre, E. A. 2013. “The Posts Continue: Becoming.” International Journal of Qualitative Studies in Education 26 (6): 646–657], research in disability studies for the past two decades has found ‘the potholes’ [Miller, L., J. B. Whalley, and I. Stronach. 2012. “From Structuralism to Poststructuralism.” In Research Methods in the Social Sciences, edited by B. Somekh and C. Lewin. London: SAGE] of disability rights scholarship. In this paper, I offer a critical research framework in the field of disability studies in education that is theoretical, political and personal. Concentrating on the positioning of disability, I draw on the methodological tools of post-structural representation, subjectivity and constructivist grounded theory to study how discursive practices within (and around) secondary schools shape ‘included’ disabled subjects. In the paper I develop this framework and then demonstrate its application in ongoing research that critically counters the conventions that marginalize particular students in schools.