124,335 research outputs found

    Building Quality Improvement Systems: Lessons from Three Emerging Efforts in the Youth-Serving Sector

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    Quality is fast becoming a policy priority in states and localities around the country. As a result, formal and informal networks of youth organizations are seeking and developing strategies to help them assess and improve performance. This report takes a close look at efforts underway in three networks and provides a preliminary framework for thinking about key questions when planning any kind of program quality improvement work in the youth-serving sector

    One way forward: non-traditional accounting disclosures in the 21st century

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    Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting

    The future of corporate reporting: a review article

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    Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced

    Does cognition matter? Current pedagogical practice and the need for reform

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    Recent debate in the educational sphere highlights the continuing dilemma that is the creation and implementation of a true 21st century classroom in secondary schools across Australia. A difficulty with these ongoing attempts to reform teaching and learning is the behaviourist educational paradigm through which Western schools operate. This traditional perspective influences the ways in which modern researchers, policy-makers, teachers and the wider community all conceptualise education and its purpose. As such, this paper aims to establish that this understanding of education needs to be overthrown, in light of a changing global context and the evolving needs of students. Thus, an alternative paradigm will be discussed, specifically with reference to the explicit and effective incorporation of metacognition and metacognitive strategies, which are conducive to lifelong learning. For such a teaching and learning focus to become a reality, however, the re-training of needs of educators would be extensive, as would be the restructuring of pre-service teachers’ programs. This paper therefore aims to establish the need for future research into education programs, as well as the current ability of teachers to incorporate further skills and instruction into their pedagogical practice. Such evidence would contribute to the ongoing discussion surrounding the creation and application of modern schooling practices

    Issues concerning web-based business reporting: an analysis of the views of interested parties

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    Rapid developments in information and communications technology have led organisations in many countries to consider the impact of the Internet on the delivery and dissemination of business information. This paper reports the findings of a UK study into the views of various user groups, preparers and auditors regarding specific proposals for change and newly emerging practices. Over 500 individuals from six groups responded to a questionnaire study, representing an overall response rate of 33%. Views were elicited regarding: (i) the desirability of different kinds of additional information that could be provided electronically, (ii) the usefulness of different navigation and search aids, and (iii) the portability of information under different formats.It is found that users favour many of the expansions of scope made possible by the web. A range of navigation aids, search aids and file formats are found by all groups to be at least fairly useful, especially global navigation aids. Preferences regarding file formats vary across the groups. Paired group comparisons show that, while expert and non-expert users hold similar views in relation to many issues, users' and preparers' views differ considerably. Auditors' views generally fall in between those of users and preparers. Cyert and Ijiri's (1974) framework is used to rationalise the observed conflicts and congruences of interest, underpinning clear pointers for policy-makers

    Fighting Corruption with ICT: Strengthening Civil Society’s Role

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    With information and communication technology, civil society plays an increasing role in governance, promoting transparency and accountability to tackle corruption. Development agencies can strengthen civil society-led, ICT -driven anticorruption initiatives by funding projects and programs that foster institutional environments conducive to participation in public affairs, promote cooperation and mobilization, and develop capacities

    Teaching Scotland's children : a report on progress in implementing 'a teaching profession for the 21st century'

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    Saving Multilateralism: Renovating the House of Global Economic Governance for the 21st Century

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    Last December, the eyes of all those with a stake in international affairs turned to Europe. First they looked to Geneva, for signs that the long-running Doha Round of multilateral trade negotiations at the World Trade Organization (WTO) would get back on track after years of stalemate. Then observers turned to Copenhagen, hoping to see a binding and comprehensive agreement reflecting a commitment on the part of the world’s governments to address the pressing global challenge of climate change. They were to be sorely disappointed. Inscribed on the faces of those struggling to reach agreements was a deep frustration with multilateral processes that were proving incapable of delivery. Instead of agreement, the images playing out on television screens and in newspapers around the world were of fractiousness and division, due in part to the large number of participants and contentiousness of the issues faced; of anger, on the part of all those who felt marginalized by the process; and of concern, from those looking for signs that the world still has the capacity to reach accords when it really matters. The failure of these meetings to produce formal agreements—or even specific paths to reaching agreements in the future—despite the high stakes and the political capital that had been invested in advance left many questioning the ability of the world’s leaders to meet global challenges, shedding a spotlight on the institutions and fora that were established for the purpose of achieving multilateral solutions to the most pressing collective problems of the 21st century. Why did these meetings fail? Many had assumed that the most significant economic crisis since the Great Depression and the overwhelming scientific and circumstantial evidence of damaging changes to our climate would compel world leaders to set aside their differences and reach meaningful agreements. But it did not happen. It is not that the problems are not big enough or urgent enough. The failure to reach agreements can best be seen as part of a long-term trend toward increased complexity in the world that makes it nearly impossible to reach traditional multilateral binding accords, combined with a waning of faith on the part of many countries in multilateralism and multilateral institutions

    It's Time for Summer: An Analysis of Recent Policy and Funding Opportunities

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    Recommends ways to improve and expand summer learning programs by better coordinating federal, state and local programs, including ensuring that federal program regulations explicitly allow spending for summer programs and creating funding collaboratives

    Curriculum implementation exploratory studies: Final report

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    Throughout the history of schooling in New Zealand the national curriculum has been revised at fairly regular intervals. Consequently, schools are periodically faced with having to accommodate to new curriculum. In between major changes other specifically-focused changes may arise; for example, the increased recent emphasis upon numeracy and literacy
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