International financial reporting standards (IFRS) as a change agent in Ukraine

This paper aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS) in Ukraine. Authors showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external financing. They also indicated that financial managers have serious concerns about implementation costs related to the introduction of IFRS. These costs relate to training, instruction on IFRS adoption and translation of current IFRS, changes in software systems, double purpose accounting and deadlines for IFRS adoption and consulting services.

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. ^

Hospitality Managers as Caretakers and Change Agents: A Reconceptualization of the Position

The unit manager in the hospitality organization is presented as a caretaker and a change agent in the organization, a caretaker in maintaining and nurturing the culture of the organization and a change agent in assisting the employees in the acceptance and demonstration of the desired image of the organization. The author reviews the traditional role of the manager and presents a reconceptualization of the position.

Iowa's Leadership in Research and Development, 2010

Pentagon-classified navigation systems are designed and tested. Genetically-superior, drought resistant triple-stacked corn hybrids exponentially improve corn and soybean yields. Scientists discover a simple flower, the marigold, unlocks astonishing potential as a change agent to improve the world’s health. All achieved or discovered in Iowa, the common denominator among all of these extraordinary activities is the intensive research and development efforts involved in bringing them to market. For businesses heavily dependent on research and development, one of their strategic advantages of conducting that world-changing research in Iowa is the state’s Research Activities Credit, commonly referred to as the Research and Development tax credit. Whether a company’s specific strategy is planting a stake into emerging markets, expanding its market leadership position, or paving technological inroads to gain market share, the success of those efforts is largely dependent on the company’s preceding work in research and development. Iowa recognizes how significant these resulting innovations are to long-term business growth and stability. Even though the federal research credits have fluctuated with intermittent expiration dates and reinstatement periods, Iowa has remained consistent in its support for the Research Activities Credit over theyears.

Research in the clinical setting : a qualitative study of the value of play research in the continuing education of occupational therapists.

Occupational therapists have always recognized playas an important part of a child's life. However, until recently play has been viewed as a medium for reaching treatment goals, rather than as an activity that is valuable in and of itself. If occupational therapists think of playas the primary activity or occupation of childhood, then play should be a very important area of focus for paediatric clinicians. In order to assist children to become as independent as possible with play and to have fulfilling play experiences the occupational therapist needs to have a clear understanding of how to assess, set goals which lead towards competence in play, and promote play. Recent play literature has placed importance on play behaviours and looking at the relationship between the child and both the human and nonhuman environment. Believing that play and playfulness can and should be promoted, for children with physical disabilities, requires that therapists learn new assessment and intervention strategies. A new assessment tool, The Test of Playfulness, was developed by Bundy in 1994. It addressed play behaviours and environmental influences. The author, a co-investigator and eight occupational therapists were involved in a playfulness study using this test to compare the playfulness of children with physical disabilities with their able-bodied peers. After the study was completed the author questioned whether or not involvement in the playfulness study was enough of a change agent to bring about transformative learning in order to further the eight occupational therapists' education about play.This study investigated changes in either the therapists' thinking about play or their behaviour in their clinical practice. The study also examined the participants' retention of knowledge about the Test of Playfulness. The eight therapists who had been involved in the playfulness study (participants) were matched with eight therapists who had not been involved (nonparticipants). The therapists were interviewed 9 to 12 months after completion of the playfulness study. They were asked to describe various scenarios of play and open ended prompts were used to elicit the therapists' perceptions of play, good play, the role or value of play, environmental and gender influences on play, play assessment and intervention, and play research, for children with and without disabilities. The participants were also prompted to discuss their experience with the playfulness study. A self-report questionnaire was also completed at the end of the interview. The results of the study demonstrated that: (a) the play research project was a good format for continuing the participants' education about play; (b) their thinking had changed about play; (c) according to self report, they had used this new knowledge in their clinical practice; and (d) the participants remembered the items on the Test of Playfulness and could use them in describing various aspects of play. This study found that participating in a play research project had been an effective method of professional development. It also highlighted the need for increased awareness of the recent literature on play and the developing role of the occupational therapist in the assessment and intervention of play.

Research in the clinical setting : a qualitative study of the value of play research in the continuing education of occupational therapists.

Occupational therapists have always recognized playas an important part of a child's life. However, until recently play has been viewed as a medium for reaching treatment goals, rather than as an activity that is valuable in and of itself. If occupational therapists think of playas the primary activity or occupation of childhood, then play should be a very important area of focus for paediatric clinicians. In order to assist children to become as independent as possible with play and to have fulfilling play experiences the occupational therapist needs to have a clear understanding of how to assess, set goals which lead towards competence in play, and promote play. Recent play literature has placed importance on play behaviours and looking at the relationship between the child and both the human and nonhuman environment. Believing that play and playfulness can and should be promoted, for children with physical disabilities, requires that therapists learn new assessment and intervention strategies. A new assessment tool, The Test of Playfulness, was developed by Bundy in 1994. It addressed play behaviours and environmental influences. The author, a co-investigator and eight occupational therapists were involved in a playfulness study using this test to compare the playfulness of children with physical disabilities with their able-bodied peers. After the study was completed the author questioned whether or not involvement in the playfulness study was enough of a change agent to bring about transformative learning in order to further the eight occupational therapists' education about play.

I must walk through the gate : an ontological necessity

This research is a self-study into my life as an athlete, elementary school teacher, leamer, and as a teacher educator/academic. Throughout the inquiry, I explore how my beliefs and values infused my lived experiences and ultimately influenced my constructivist, humanist, and ultimately my holistic teaching and learning practice which at times disrupted the status quo. I have written a collection of narratives (data generation) which embodied my identity as an unintelligent student/leamer, a teacher/learner, an experiential learner, a tenacious participant, and a change agent to name a few. As I unpack my stories and hermeneutically reconstruct their intent, I question their meaning as I explore how I can improve my teaching and learning practice and potentially effect positive change when instructing beginning teacher candidates at a Faculty of Education. At the outset I situate my story and provide the necessary political, social, and cultural background information to ground my research. I follow this with an in depth look at the elements that interconnect the theoretical framework of this self-study by presenting the notion of writing at the boundaries through auto ethnography (Ellis, 2000; Ellis & Bochner, 2004) and writing as a method of inquiry (Richardson, 2000). The emergent themes of experiential learning, identity, and embodied knowing surfaced during the data generation phase. I use the Probyn' s (1990) .. metaphor of locatedness to unpack these themes and ponder the question, Where is experience located? I deepen the exploration by layering Drake's (2007) KnowlDo/Be framework alongside locatedness and offer descriptions of learning moments grounded in pedagogical theories. In the final phase, I introduce thirdspace theory (Bhabha, 1994; Soja, 1996) as a space that allowed me to puzzle educational dilemmas and begin to reconcile the binaries that existed in my life both personally, and professionally. I end where I began by revisiting the questions that drove this study. In addition, Ireflect upon the writing process and the challenges that I encountered while immersed in this approach and contemplate the relevance of conducting a self-study. I leave the reader with what is waiting for me on the other side of the gate, for as Henry James suggested, "Experience is never limited, and it is never complete."

L’influence de la violation des conditions d’emploi constitutives du contrat psychologique et des conditions d’exercice de la profession, sur l’intention de quitter : le cas des professionnels de la gestion des ressources humaines

Au cours de la dernière décennie, les changements observés sur le marché amènent les organisations à améliorer leurs conditions de travail afin d’être en mesure d’attirer et de retenir des travailleurs performants. Les PRH n’y font pas exception. En effet, les PRH présentent des attentes bien précises et développent un contrat psychologique qui leur est propre. Cette recherche porte sur l’intention de quitter des PRH. Plus précisément, elle vise à identifier à travers la théorie du contrat psychologique, les conditions d’emploi et d’exercice de la profession qui, lorsqu’elles ne sont pas respectées, influencent positivement l’intention de quitter des PRH. Il ressort de nos analyses statistiques que la violation du contrat psychologique, notamment des conditions d’emploi et des conditions d’exercice de la profession, influence positivement l’intention de quitter des PRH. Nos analyses nous ont permis d’identifier les différentes conditions d’emploi et d’exercice de la profession qui ont une influence sur l’intention de quitter des PRH. En ce qui concerne les conditions d’emploi, il s’agit de celles reliées au développement de carrière, à l’atmosphère au travail et au contenu de l’emploi. Du côté des conditions d’exercice de la profession, il s’agit du rôle d’agent de changement et de partenaires d’affaires qui ont une influence positive, tandis que le rôle d’expert fonctionnel influence négativement les intentions de quitter des PRH. Nos analyses mettent en évidence l’importance du respect des conditions d’emploi comparativement à celles associées aux conditions d’exercice de la profession. En effet, on constate que les trois conditions d’emploi qui ont une influence positive sur les intentions de quitter des PRH peuvent, sans contredit, être associées au développement professionnel, une valeur importante chez les PRH.

Le concept d’infirmière « championne » en prévention et contrôle des infections analysé selon la théorie du caring humain

Travail dirigé présenté à la Faculté des sciences infirmières en vue de l’obtention de la maîtrise en sciences infirmières option expertise-conseil en soins infirmiers

Liderazgo de Rango Total: revisión teórica del modelo

En el ámbito organizacional es necesario interiorizar y aplicar conceptos que generen herramientas que hagan posible el adecuado funcionamiento de las empresas a efectos de generar mejores resultados, no sólo en términos monetarios sino también sociales y éticos. En la actualidad, el entendimiento de las situaciones, circunstancias y relaciones que se dan dentro de una empresa es un factor relevante para la implementación de estrategias y técnicas, en aras de aumentar la productividad y la eficiencia de las compañías. Es allí donde empieza a tomar importancia la presencia de un líder en la compañía que actúe como agente de cambio y sea considerado como un modelo a seguir capaz de enfrentar situaciones emergentes, tanto positivas como negativas y así generar un cambio, deseos de mejora, propuestas inspiradoras e innovadoras. Lo anterior con el fin de proponer nuevas estrategias que beneficien a todos los involucrados, para así lograr los objetivos proyectados, evitando al máximo los posibles riesgos en que se pueda incurrir. A lo largo de la revisión teórica se tratará el modelo del liderazgo de rango total como un tipo de liderazgo donde el líder es capaz de moldear los puntos de vista, las percepciones, las actitudes y las creencias de los seguidores. Lo anterior sin dejar a un lado los demás estilos de liderazgo que componen el modelo de liderazgo de rango total, el cual puede ser considerado e incluido como una variable interesante en la realización de estudios para analizar la existencia de la relación entre el estilo de liderazgo y los resultados organizacionales.

Dealing and discovering a new organizational culture within a very traditional university

La Universidad del Rosario es una de las universidades más antiguas de Colombia, fundada en 1653 y, desde entonces, caracterizada como una universidad tradicional. Existe al interior de la Universidad una Facultades ha desarrollado fuertemente un cambio cultural transformando la naturaleza y desempeño de la Universidad. Esta investigación explora este cambio utilizando un modelo que estudia la cultura como una realidad compleja. El resultado de este trabajo es interesante desde el punto de vista teórica dado que es un ejemplo de “cambio de los agentes” en como una institución antigua y tradicional en términos académicos puede transformarse y cómo puede estudiarse dicho caso.

A experiência do enfermeiro com educação permanente no Hospital das Clinicas Unidade Materno Infantil de Marília

Pós-graduação em Saúde Coletiva - FMB

As relações públicas em parceria com a ouvidoria e Ombudsman: gestão e ajuste para um relacionamento eficaz

This work presents as the central theme the management conducted by the Public Relations' professional regarding the custom relations' channels, focusing on Ombudsman. Its main objective is to discuss, reflect and establish a parallel between these activities, highlighting the importance of these channels on the organization’s communication and relationship process with their customers. Split in three chapters, it begins the discussion about the terminology in Ombudsman, from the meaning and concept of the terms to the comparison with other relationship means with the customer. It is a part of the study a brief history about organizations and their changes over the years, emphasizing the importance of customers and relations for the success of the modern day organizations, considering the Public Relations in this context. The discussion concludes establishing a parallel between the Ombudsman channels and the meaning of public relations in its management, regarding the relevancy of the subject in a highly competitive scenario, in which the customer/person, as a change agent, can be the responsible for the success or failure of organizations. The study tries to focus on showing the importance of the skills and competencies of the Public Relations for the fore mentioned channels, which are not well defined yet.

Information Acceptance and ICT Resistance: Promoting the Role of Information in Rural Community Development

Rural community development is a major issue for developing countries. Much attention has been given Information and Communication Technology (ICT) projects to connect rural communities with the global network. However, ICT resistance is a deterring factor in addressing the digital divide in developing countries. It is postulated that reversing the resistance to to ICT can be strategizedthrough "information acceptance." ICT can be accepted by rural communities by creating demand for information. The paper calls for the refocusing on the role of information in rural community development and ICT as a tool for change agent. Initiatives for rural community development must emphasize the importance of information in rural communities.

The influence of communication sources on perceived risk about purchasing online

In this paper we report on a qualitative study into the influence of personal and non-personal communication sources in creating, sustaining and/or mediating people's perceptions of risk about purchasing online. In terms of non-personal communication sources, our findings suggest that the popular media significantly influence both purchasers and nonpurchasers’ perceptions of risk about using the Web for purchasing. Despite these negative perceptions, those who have purchased online appear to pay little attention to change agent communications on websites, such as logos, icons and statements about secure payment systems, which are designed to alleviate these concerns. In terms of inter-personal communication sources, our findings suggest that while there is evidence that to some degree, friends or peers influenced the interviewees about purchasing online, the purchasers in our study indicated that they would not influence others to do the same. We conclude our paper with suggestions for future interpretive research into the influence of communication sources on acceptance of the Web for purchasing.