Settling in:understanding the role and influence of parents on student transition to university

This paper will present details and findings to date collected as part of a research project currently being undertaken at Aston University, Birmingham, UK. The research focuses on the adjustment and experience of first year students and the role and influence of their parents and family during this time. In addition to Educational research literature, the research draws on “Emerging Adulthood” to assist in understanding the experience of students upon enrolling on a Higher Education degree. It is anticipated that the findings will contribute to the UK student retention debate as well as the adjustment literature.

Whither human capital? The woeful tale of transition to tertiary education in India

In this article, we examine the issue of high dropout rates in India which has adverse implications for human capital formation and hence for the country's long-term growth potential. Using the 2004–2005 National Sample Survey (NSS) employment–unemployment data, we estimate transition probabilities of moving from a number of different educational levels to higher educational levels using a sequential logit model. Our results suggest that the overall probability of reaching tertiary education is very low. Further, even by the woeful overall standards, women are significantly worse off, particularly in rural areas.

Pulse transition to similaritons in normally dispersive fibre amplifiers

A detailed experimental characterization of the transition process of an initially Gaussian pulse to the asymptotic self-similar parabolic solution in optical fibre amplifiers operating in the normal dispersion regime is performed.

Transition of planar Couette flow at infinite Reynolds numbers

An outline of the state space of planar Couette flow at high Reynolds numbers (Re<105) is investigated via a variety of efficient numerical techniques. It is verified from nonlinear analysis that the lower branch of the hairpin vortex state (HVS) asymptotically approaches the primary (laminar) state with increasing Re. It is also predicted that the lower branch of the HVS at high Re belongs to the stability boundary that initiates a transition to turbulence, and that one of the unstable manifolds of the lower branch of HVS lies on the boundary. These facts suggest HVS may provide a criterion to estimate a minimum perturbation arising transition to turbulent states at the infinite Re limit. © 2013 American Physical Society.

Pulse transition to similaritons in normally dispersive fibre amplifiers

A detailed experimental characterization of the transition process of an initially Gaussian pulse to the asymptotic self-similar parabolic solution in optical fibre amplifiers operating in the normal dispersion regime is performed.

Moving on from nascent entrepreneurship:measuring cross-national differences in the transition to new business ownership

Nascent entrepreneurship and new business ownership are subsequent stages in the entrepreneurial process. We illustrate how information from the largest internationally harmonized database on entrepreneurship, the Global Entrepreneurship Monitor project, can be used to approximate the entrepreneurial process. We make a methodological contribution by computing the ratio of new business ownership to nascent entrepreneurship in a way that reflects the transition from nascent to new business ownership and provides cross-nationally comparable information on the efficiency of the entrepreneurial process for 48 countries. We report evidence for the validity of the transition ratio by benchmarking it against transition rates obtained from longitudinal studies and by correlating it with commonly used entrepreneurship indicators and macro-level economic indices. The transition ratio enables future cross-national research on the entrepreneurial process by providing a reliable and valid indicator for one key transition in this process. © 2012 Springer Science+Business Media New York.

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.

The challenges faced by reporting entities on their transition to international financial reporting standards:a qualitative study

This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.

The EU and democratic leverage:are there still lessons to be learnt from the Spanish transition to democracy?

The issue of conditionality and how the EU should seek to influence positive transformations in its periphery is as relevant today as it was in the early 1990s. There are some important lessons that can still be learned from the Spanish transition to democracy in this respect. By combining strict conditionality with its ‘normative power’, the European Community managed to shape—if not make—the Spanish transition to democracy. The consensus surrounding European integration worked as a unifying factor amongst all of the elite groups by giving them a common goal. This broad consensus ensured that no elite group could act in the sort of irresponsible way that could jeopardise the democratisation process and, by inference, the integration of Spain with the Community. At the same time, the EC worked as a sort of moderating force. Neither of these positive effects would have occurred had the EC not used its leverage potential and remained firmed in its stance of conditioning accession to Spain taking clear steps towards democratisation.