Managing the transition to IFRS-based financial reporting

This book provides a practical guide for accountants working in practice or in business faced with the complexity of moving to adopt IFRS-based financial reporting. The book offers not only an overview of the regulatory framework and the requirements to produce IFRS-compliant financial statements but also guidance on developing an implementation strategy including project management, identifying and responding to challenges, dealing with change management and communication with external stakeholders.

A lean termelési rendszer munkásokra gyakorolt hatása (Effects of lean production on quality of working life from workers’ point of view)

A lean termelési rendszer munkásokra gyakorolt hatásaival foglalkozó irodalomban nincsen egyetértés annak megítélésében, hogy a hatásokban a negatív vagy pozitív hatások dominálnak-e. A szerző tanulmánya ehhez a vitához a pszichológiai, egészségügyi, munkahelyi jellemzőkre és a dolgozói elégedettségre vonatkozó eredmények áttekintésével kapcsolódik. A munkások elégedettségének vizsgálata arra utal, hogy a lean termelési rendszer egyszerre növeli és csökkenti is az elégedettséget, így az összességében nem változik más termelési rendszerekhez képest. A lean termelés kritikusai azt hangsúlyozzák, hogy a többi tényező negatívan hat a munkásokra. Megállapításaik megalapozottsága a nagyon kevés empirikus munka miatt megkérdőjelezhető. Ugyanakkor a tevékenységmenedzsment kutatói érdemben nem tudják cáfolni a stressz, a sérülések és betegségek kockázatának növekedését és a munka intenzívebbé válását. A negatív hatások és a várt pozitív hatások hiányának kiemelése felveti, hogy a munkavállalók bevonásán alapuló lean termelési rendszer nehezen ültethető át a gyakorlatba, illetve hogy a lean termelés intenzifikáción alapuló modellje is elterjedt. _____________ This literature review contributes to the debate related to the effects of lean production on workers. The study reviews different dimensions of the debate and focuses on issues like worker’s satisfaction, psychological effects, health and safety aspects, and workplace characteristics. Findings of researches reviewed in this paper cannot confirm that from workers’ point of view lean production is better than other production initiatives. Lean production enhances and decreases worker’s satisfaction at the same time, altogether, the satisfaction of workers does not change significantly compared to other systems. The negative impact of the other factors (psychological etc.) on workers is usually emphasized in the critique of lean production. Although, the limited number of (empirical) studies doubts these critical voices. However, Operations Management can not reject negative effects like increasing level of stress, increased risks of health and safety problems or intensification of work. The emphasis of the negative effects and the lack of positive effects can refer to the difficult employment of lean involvement system, or simply reflect that the model of lean intensification system is widely spread.

Care-less spaces and identity construction:transition to secondary school for disabled children

There is a growing body of literature which marks out a feminist ethics of care and it is within this framework we understand transitions from primary to secondary school education can be challenging and care-less, especially for disabled children. By exploring the narratives of parents and professionals, we investigate transitions and self-identity, as a meaningful transition depends on the care-full spaces pupils inhabit. These education narratives are all in the context of privileging academic attainment and a culture of testing and examinations. Parents and professionals, as well as children are also surveyed. Until there are care-full education processes, marginalisation will remain, impacting on disabled children’s transition to secondary school and healthy identity construction. Moreover, if educational challenges are not addressed, their life chances are increasingly limited. Interdependent caring work enables engagement in a meaningful education and positive identity formation. In school and at home, care-full spaces are key in this process.

Factors affecting transition to second year of an engineering degree

Much research has focused on students’ transition from secondary school to university. Less is known about the transition from first to second year of a university degree programme. Given the difficulties that many students face at this stage of their education, research into the relevant factors is required. Through questionnaires and focus groups, views of second- and third-year aerospace and mechanical engineering students in our university have been gathered. A large majority believed that both the volume and difficulty of work increased in second year. Many stated that first year was slightly too trivial and could have been made more challenging to prepare them better for second year. Different teaching and assessment styles in second year were considered to affect attendance and performance. The survey revealed that students were generally very well settled into university life by the end of first year and were happy with their choice of course and only 23% reported that financial responsibilities have had a negative effect on their academic performance. Differences were observed between male and female students. Male students believed that transition was helped by having regular assessments and by worked examples in lectures. Females found the teaching staff were the most helpful factor for a successful transition. The results indicate that males require more structure and guidance whereas females are more independent and settle in better.

Submission Fees - A Tool in the Transition to Open Access?

Knowledge Exchange examined different routes in achieving the vision of 'having a layer of scholarly and scientific content openly available in the internet'. One of these routes involves exploring new developments in the future of publishing. Work is being undertaken investigating interesting alternative business models which could contribute to the transition to open access. In this light KE has commissioned a study investigating whether submission fees could play a role in a business model for Open Access journals. The general conclusion of the report bearing the title ‘Submission Fees a tool in the transition to open access?', written by Mark Ware, is that there are benefits to publishers in certain cases to switch to a model in which an author pays a fee when submitting an article. Especially journals with a high rejection rate might be interested in combining submission fees with article processing charges in order to make the transition to open access easier. In certain disciplines, notably economic and finance journals and in some areas of the experimental life sciences, submission fees are already common. Overall there seems to be an interest in the model but the risks, particularly those involved in any transition, are seen by the publishers to outweigh the perceived benefits. There is also a problem in that the advantages offered by submission fees are often general benefits that might improve the system but do not provide publishers and authors with direct incentives to change to open access. To support transition funders, institutions and publication funds could make it clear that submission fees would be an allowable cost. At present this is often unclear in their policies. Author acceptance of submission fees is critical to its success. It is an observable fact that authors will accept them in some circumstances. Author acceptance would require further study though. Based on the interviews and the modelling in the study one model in particular is regarded as the most suitable way to meet the current requirements (i.e. to strengthen open access to research publications). In this model authors pay a submission fee plus an Article Processing Fee and the article is subsequently made available in open access. Both fees are set at levels that balance acceptability with the author community with securing a meaningful mix of revenues for the Publisher.

The effect of maternal employment on adolescents' transition to young adulthood

The purpose of this study was to examine relationships between multiple characteristics of maternal employment, parenting practices, and adolescents’ transition outcomes to young adulthood. The research addressed four main research questions. First, are the characteristics of maternal work (i.e., hours worked, multiple jobs held, work schedules, earnings, and occupation) related to adolescents’ enrollment in post-secondary education, employment, or involvement in neither of these types of activities as young adults? Second, are the work characteristics related to parental involvement and monitoring, and are the parenting practices related to adolescents’ transition outcomes? Third, do parental involvement and monitoring mediate any relationships between the characteristics of maternal employment and adolescents’ transition outcomes? Finally, do any associations between characteristics of maternal employment and parenting practices and adolescents’ transition outcomes vary by poverty status, race/ethnicity, or gender? To address these research questions, secondary data analysis was conducted, using data from the National Longitudinal Survey of Youth (NLSY) from 1998 through 2004. The study sample consisted of 849 youths who were 15 through 17 years of age in either 1998 or 2000, and were 19 through 21 years of age when their transition outcomes in young adulthood were measured four years later. Multinomial logistic and ordinary least squares regression models were estimated to answer the research questions. Study findings indicated that of the maternal work characteristics, mothers’ multiple jobs held, occupation, and work schedule were significantly related to the youths’ transition outcomes. When mothers held multiple jobs for 1 to 25 weeks per year, and when mothers held jobs involving lower levels of occupational complexity, their youths were more likely to experience employment rather than post-secondary education. Adolescents whose mothers worked a standard work schedule were less likely to experience other types of transitions than post-secondary education. With regard to the effects of maternal employment on parenting practices, none of the maternal work variables were related to parental involvement, and only one variable, mothers working less than 40 hours per week, was negatively related to parental monitoring. In addition, when parents were more involved with their youths’ education, the youths were less likely to transition into employment and other types of transitions rather than post-secondary education. The parenting practices did not mediate the relation between the significant work variables (holding multiple jobs, work schedule, and occupation) and youths’ transition outcomes. Finally, none of the interactions between maternal work characteristics and poverty status, race/ethnicity, and gender met the criteria for determining significance; but in a series of sub-group analyses, some differences according to poverty status and gender were found. Despite the lack of mediation and moderation, the findings of this study have important implications for social policy and social work intervention. Based on the findings, suggestions are made in these areas to improve working mothers’ lives and their adolescents’ development and successful transition to adulthood. Finally, directions for future research are discussed.

How institutions shaped the last major evolutionary transition to large-scale human societies.

What drove the transition from small-scale human societies centred on kinship and personal exchange, to large-scale societies comprising cooperation and division of labour among untold numbers of unrelated individuals? We propose that the unique human capacity to negotiate institutional rules that coordinate social actions was a key driver of this transition. By creating institutions, humans have been able to move from the default ‘Hobbesian’ rules of the ‘game of life’, determined by physical/environmental constraints, into self-created rules of social organization where cooperation can be individually advantageous even in large groups of unrelated individuals. Examples include rules of food sharing in hunter–gatherers, rules for the usage of irrigation systems in agriculturalists, property rights and systems for sharing reputation between mediaeval traders. Successful institutions create rules of interaction that are self-enforcing, providing direct benefits both to individuals that follow them, and to individuals that sanction rule breakers. Forming institutions requires shared intentionality, language and other cognitive abilities largely absent in other primates. We explain how cooperative breeding likely selected for these abilities early in the Homo lineage. This allowed anatomically modern humans to create institutions that transformed the self-reliance of our primate ancestors into the division of labour of large-scale human social organization.

La transition vers la vie adulte : les besoins des jeunes adultes présentant une déficience intellectuelle profonde et de leur famille, les facteurs qui l'influencent et les pistes de solutions pour la faciliter

Résumé : Introduction : Au Québec, jusqu’à l’âge de 21 ans, les enfants et adolescents ayant une déficience intellectuelle (DI) profonde ont des services de pédiatrie adaptés et l’opportunité de fréquenter des écoles spécialisées publiques. Toutefois, au-delà de cet âge, l’accès à ces services spécialisés est plus limité : le financement pour la fréquentation scolaire cesse et les jeunes adultes transfèrent des services de santé pédiatriques vers le secteur adulte. Malgré la mise en place de solutions visant à faciliter cette transition, des difficultés tendent à persister, une situation pouvant avoir des effets négatifs considérables au niveau de la personne ayant un handicap et de sa famille. Cependant, peu d’études se sont intéressées aux facteurs qui influencent le vécu de la transition vers la vie adulte des familles de jeunes personnes présentant une DI profonde, rendant difficile l’adaptation des programmes déjà existants de planification de la transition à la réalité de ces familles. Objectif : Ce projet vise à décrire les besoins des personnes présentant une DI profonde et de leur famille lors de la transition vers la vie adulte, en décrivant le vécu des parents lors de cette période et les facteurs qui l’influencent, ainsi qu’en explorant les pistes de solution à mettre en place. Méthodologie : Afin de réaliser cette étude qualitative, un devis descriptif interprétatif a été choisi. Deux entrevues semi-dirigées individuelles ont été réalisées auprès de quatorze parents, la deuxième entrevue permettant de valider et d’approfondir les résultats à l’aide d’un résumé de la première rencontre. Résultats : Plusieurs facteurs multisystémiques de l’ordre du soutien matériel, informatif, cognitif et affectif semblent influencer la transition vers la vie adulte. Ces différents facteurs contribuent au vécu particulièrement difficile des familles, qui vivent beaucoup d’anxiété et de frustration face au peu de soutien qui leur est offert. Plusieurs idées intéressantes ont été proposées par les parents pour répondre à ce manque de soutien, autant au plan du partage des connaissances, de l’amélioration de la collaboration inter-établissement que du soutien psychologique. Conclusion : Cette étude souligne l’importance d’impliquer l’ensemble des acteurs œuvrant auprès du jeune adulte et de sa famille dans la planification de la transition. La compréhension de la réalité des personnes avec une DI profonde et de leur famille devrait permettre de développer des interventions concrètes leur étant destinées dans de futurs projets.

Transition to Product Service Systems: methodology based on scenarios identification, modelling and evaluation

Part 4: Transition Towards Product-Service Systems

Jiao Tong: A Grounded Theory of Chinese International Students' Transition to American Tertiary Education

University students are more globally mobile than ever before, increasingly receiving education outside of their home countries. One significant student exchange pattern is between China and the United States; Chinese students are the largest population of international students in the U.S. (Institute of International Education, 2014). Differences between Chinese and American culture in turn influence higher education praxis in both countries, and students are enculturated into the expectations and practices of their home countries. This implies significant changes for students who must navigate cultural differences, academic expectations, and social norms during the process of transition to a system of higher education outside their home country. Despite the trends in students’ global mobility and implications for international students’ transitions, scholarship about international students does not examine students’ experiences with the transition process to a new country and system of higher education. Related models were developed with American organizations and individuals, making it unlikely that they would be culturally transferable to Chinese international students’ transitions. This study used qualitative methods to deepen the understanding of Chinese international students’ transition processes. Grounded theory methods were used to invite the narratives of 18 Chinese international students at a large public American university, analyze the data, and build a theory that reflects Chinese international students’ experiences transitioning to American university life. Findings of the study show that Chinese international students experience a complex process of transition to study in the United States. Students’ pre-departure experiences, including previous exposure to American culture, family expectations, and language preparation, informed their transition. Upon arrival, students navigate resource seeking to fulfill their practical, emotional, social, intellectual, and ideological needs. As students experienced various positive and discouraging events, they developed responses to the pivotal moments. These behaviors formed patterns in which students sought familiarity or challenge subsequent to certain events. The findings and resulting theory provide a framework through which to better understand the experiences of Chinese international students in the context of American higher education.

Transition to school of diverse learners

This thesis examines the approaches taken by early years teachers in supporting the inclusive school transition of diverse learners. A Thesis by Publication format has been employed, where instead of traditional thesis chapters, scholarly journal articles are presented in an ordered sequence in two sections. The first set of journal articles establishes a synthesis of approaches to diversity and inclusion and to transition to school, in order to set a clear theoretical position arising from the literature. The second set of journal articles reports empirical evidence from three school sites on diversity, inclusion and transition to school, discussed in relation to both the first set of papers and to additional literature. The relationship between these articles, and the methodology used for the theoretical papers, is outlined in linking summaries of the challenges the papers seek to address.