382 research outputs found

    A review of the rural-digital policy agenda from a community resilience perspective

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    Ā© 2016 The Authors This paper utilises a community resilience framework to critically examine the digital-rural policy agenda. Rural areas are sometimes seen as passive and static, set in contrast to the mobility of urban, technological and globalisation processes (Bell et al., 2010). In response to notions of rural decline (McManus et al., 2012) rural resilience literature posits rural communities as ā€˜active,ā€™ and ā€˜proactiveā€™ about their future (Skerratt, 2013), developing processes for building capacity and resources. We bring together rural development and digital policy-related literature, using resilience motifs developed from recent academic literature, including community resilience, digital divides, digital inclusion, and rural information and communication technologies (ICTs). Whilst community broadband initiatives have been linked to resilience (Plunkett-Carnegie, 2012; Heesen et al., 2013) digital inclusion, and engagement with new digital technologies more broadly, have not. We explore this through three resilience motifs: resilience as multi-scalar; as entailing normative assumptions; and as integrated and place-sensitive. We point to normative claims about the capacity of digital technology to aid rural development, to offer solutions to rural service provision and the challenges of implementing localism. Taking the UK as a focus, we explore the various scales at which this is evident, from European to UK country-level

    Realizing General Education: Reconsidering Conceptions and Renewing Practice

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    General Education is widely touted as an enduring distinctive of higher education in the United States (Association of American Colleges and Universities, [11]; Boyer, [37]; Gaston, [86]; Zakaria, [202]). The notion that undergraduate education demands wideā€ranging knowledge is a hallmark of U.S. college graduates that international educators emulate (Blumenstyk, [25]; Rhodes, [158]; Tsui, [181]). The veracity of this distinct educational vision is supported by the fact that approximately one third of the typically 120 credits required for the bachelor\u27s degree in the United States consist of general education courses (Lattuca & Stark, [120]). Realizing a general education has been understood to be central to achieving higher education\u27s larger purposes, making it a particularly salient concern

    Accounting for goodwill in an Australian context

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    This article empirically documents the impact of regulation of goodwill accounting practice in Australia. Using a sample of 84 firms over the period 1983 to 1989, this study investigates changes in accounting practice in response to both professional regulation (AAS 18) and statutory-backed regulation (AS RB 10 13). Evidence presented reveals that the diversity of accounting practice was reduced after the imposition of AAS 18, and was reduced further after the imposition of ASRB 1013. The findings support the contention that statutory regulation was relatively more effective than professional regulation in the promotion of uniformity of practice. Previous writers have suggested that the effectiveness of the regulation was limited because firms avoided the application of the goodwill standards by making discretionary changes to their treatment of identifiable intangibles. This study confirms that the average balance of identifiable intangible assets increased subsequent to the imposition of accounting regulation
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