Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards

International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature. These have contributed little to our understanding, save that culture is a complex issue and is clearly important for the development and practice of accounting. This paper brings together two strands of literature (culture and regulatory compliance) to point out practical weaknesses in the transition to global reporting in the form of International Financial Reporting Standards (IFRS). The discussion centres on the European Union (EU), a culturally diverse region that is requiring the use of IFRS in the consolidated financial statements of listed companies from 2005. The article goes on to contribute to the emerging literature on enforcement by proposing a model for policing IFRS

“In Other Words”: The Synonym Method (TSM)© in GCSE English Language Studies

Writing relevant analytical paragraphs is crucial for GCSE English Language students. However, for students in the Further Education (FE) context of this research, confidence is often diminished by prior examination failures. This study introduces The Synonym Method (TSM)© – a teaching strategy I, the researcher, created and developed to improve this. The researcher teaches English in a West Yorkshire FE college. With recourse to qualitative methodology, the researcher recorded and transcribed interviews to explore the efficacy of the method, focusing on how it enables previously unsuccessful students to rethink English studies. The researcher’s findings indicate that TSM improves confidence and performance in his students and colleagues’ students. The researcher recommends further research into the applicability and efficacy of TSM in other educational contexts. As its title suggests, the study seeks the introduction of TSM for teachers and students to satisfy the criteria of GCSE English examination boards

As climate change begins to bite, what is India’s strategy?

As the annual UN talks take place in Lima, Lexi Aisbitt assesses what can be deduced with respect to India’s broad strategy on climate change. She stresses the need to act decisively, as parts of the South Asian subcontinent are already feeling the effects of the global ecological imbalance

Diwali in the diaspora: an anthropologist’s perspective

If only all our world’s misunderstandings were blessed by Rama, and our failed loves could begin, with stars in their eyes, again Daljit Nagra, ‘Ramayana: A Retelling’ Lexi Aisbitt marks Diwali by considering how South Asian religious festivals are observed in Britain, and the nostalgic significance of celebrations

Epistemic Trust and Mentalizing in Adolescent Therapeutic Alliances

This thesis explores the role of epistemic trust in adolescent therapeutic alliances. The literature review in Chapter 1 draws together research in these areas with related concepts of attachment, mentalizing and social network engagement. This encompassing framework is used to understand presentations characterised by difficulties in these domains, including borderline personality disorder and psychopathy. Hypotheses are formed regarding reasons for difficulty engaging in a therapeutic alliance and avenues for future research are outlined. The empirical study in Chapter 2 carries forward some of these hypotheses to test, using a novel approach to understand therapeutic alliance judgments in adolescents currenting engaging in therapy. These judgments are studied in relation to epistemic trust and mentalizing and contrasted with clinician ratings of the alliance. This is considered in the context of broader patterns of structural and functional social network support. The scope and analysis of the study was revised following data-collection restrictions due to the COVID-19 lockdown. Hence, the empirical paper offers only preliminary evidence of associations between broad study concepts. Most notably epistemic trust related to client presumed clinician alliance judgments, suggesting that some clients may not view clinicians as trustworthy. The findings require greater exploration and replication in larger samples. The critical reflection in Chapter 3 explores some of the future research potential, as well as challenges encountered in the research process. Space is given to consideration of the importance of engagement and cultivating trust in the current global context and with future service development in mind

How to belong? Bengali Muslims in India’s borderlands

Lexi Aisbitt asks how Muslims experience belonging in the changing borderland landscape of West Bengal

For those whose livelihoods are intertwined with water, the monsoon is both desired and cursed

Drawing on their field research in West Bengal, Lexi Aisbitt and Humaira Chowdhury offer an insight into the mixed blessing that is the monsoon for people with precarious livelihoods in eastern India. While the rains offer relief from the summer heat, nourishment to crops and a boost to water levels in the rivers and ponds used by fishermen, unpredictable climate patterns can also have a devastating impact

Waiting for the moon: anticipating Eid in an Indian village

This week, Muslims around the world are celebrating Eid-ul-Fitr. Reporting from her fieldsite in West Bengal, Lexi Aisbitt describes the excitement and anticipation as the community prepared for the festival and the end of fasting

Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system

The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author's previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo-Saxon reporting system).O