Linking Work Practice and Higher Education in Accounting: Two Papers and a Commentary

The purpose of this submission is to link and position two published refereed journal articles for the award of MA by Research. The aim of the commentary is to outline and reflect on some of the links between work practice and higher education, drawing on the candidate's experience as a professional auditor, university lecturer and designer of higher education courses. The two papers demonstrate how reflection on work practice has been used to create a single instructional case and later to devise a contemporary case study – a type now known as a 'living case' – in order to improve students' educational experience in the accountancy sub-field of auditing. The publications take professional practice experienced in the auditing professional workplace and, through the process of reflection and action learning, create new teaching strategies to make students' academic experience professionally meaningful and relevant. The two papers and commentary demonstrate the value of bringing together work practice and pedagogy, i.e. higher education practice. The value, hence contribution, of the submission is the provision of an original example and an understanding of bringing practice from the work place into education to make it professionally meaningful for students thus linking higher education and work practice

IMPACTS OF MAPLE SYRUP GRADING LAWS ON THE MAPLE PRODUCING REGIONS OF UNITED STATES AND CANADA

Agricultural and Food Policy,

Getting Ready for New Governance Freedoms: A Survey of Further Education College Governance 2012

Further education corporations were formed by the Further and Higher Education Act 1992 and came into being as exempt charities on 1 April 1993. From 1 April 2012 the enactment of the Education Act 2011 provided the governing bodies of further education corporations with a range of structural and procedural choices beyond the prescribed rules and regulations that have been in force for the period 1993-2012. The purpose of this study was to gain an appreciation of the views of clerks to the corporation in anticipation of these new freedoms and to gauge very early responses to them. It aimed to identify potential areas where additional support in terms of training, development and consultancy may be required, for example to make sense of the new freedoms and in understanding the possible implications of any changes made. To this end an e-questionnaire was sent for completion by clerks to the corporation of 332 colleges in England and Wales. The survey was undertaken shortly before the changes came into force and at a time when some important governance material (such as the Financial Memorandum and Audit Code of Practice) had yet to be revised for the new governance operating context. 119 responses were received. This report presents a descriptive overview of those responses. It does not seek to make interpretive judgements, although inferences will be drawn where the data strongly supports it. There are contradictions and inconsistencies in some of the responses which may reflect the fact that only 8 Colleges consider themselves (as perceived by their clerk) ‘well prepared’ for the new governance freedoms. It is therefore reasonable to conclude that assistance in preparation for governance in the context of the new freedoms may be required. Responses indicate most governing bodies will not rush into making changes, although 44 colleges stated that they would wish to take advantage of the new freedoms to make changes to the Instrument and Articles of Government in the next 12 months

Proton radii of 4,6,8He isotopes from high-precision nucleon-nucleon interactions

Recently, precision laser spectroscopy on 6He atoms determined accurately the isotope shift between 4He and 6He and, consequently, the charge radius of 6He. A similar experiment for 8He is under way. We have performed large-scale ab initio calculations for 4,6,8He isotopes using high-precision nucleon-nucleon (NN) interactions within the no-core shell model (NCSM) approach. With the CD-Bonn 2000 NN potential we found point-proton root-mean-square (rms) radii of 4He and 6He 1.45(1) fm and 1.89(4), respectively, in agreement with experiment and predict the 8He point proton rms radius to be 1.88(6) fm. At the same time, our calculations show that the recently developed nonlocal INOY NN potential gives binding energies closer to experiment, but underestimates the charge radii.Comment: 5 pages, 9 figure

What is Causing This Man\u27s Rectal Pain and Urinary Retention?

Case: A 23-year-old man presented to an urgent care office with a 2-week history of rectal pain and scant rectal bleeding. In the few days leading up to his presentation, he also had a fever of 101° F (38.3° C), inguinal lymphadenopathy, and urinary retention

An explanation of the Newman-Janis Algorithm

After the original discovery of the Kerr metric, Newman and Janis showed that this solution could be ``derived'' by making an elementary complex transformation to the Schwarzschild solution. The same method was then used to obtain a new stationary axisymmetric solution to Einstein's field equations now known as the Kerr-newman metric, representing a rotating massive charged black hole. However no clear reason has ever been given as to why the Newman-Janis algorithm works, many physicist considering it to be an ad hoc procedure or ``fluke'' and not worthy of further investigation. Contrary to this belief this paper shows why the Newman-Janis algorithm is successful in obtaining the Kerr-Newman metric by removing some of the ambiguities present in the original derivation. Finally we show that the only perfect fluid generated by the Newman-Janis algorithm is the (vacuum) Kerr metric and that the only Petrov typed D solution to the Einstein-Maxwell equations is the Kerr-Newman metric.Comment: 14 pages, no figures, submitted to Class. Quantum Gra

Contractual Discretion and the Endangered Species Act: Can the Bureau of Reclamation Reallocate Federal Project Water for Endangered Species in the Middle Rio Grande

The San Juan-Chama Project provides water to municipalities and irrigation interests in the Middle Rio Grande Valley of New Mexico under contracts entered into with the Bureau of Reclamation. Interests representing an endangered fish are now asserting claims for a share of this water. This article addresses the question of whether the terms of the San Juan-Chama contracts provide the Bureau of Reclamation the authority to reallocate contracted San Juan-Chama water for the Rio Grande silvery minnow in light of that agency\u27s obligations under the Endangered Species Act. The article examines the terms of the contracts themselves and concludes that contract language can be construed to provide sufficient authority for reallocation of project water. This conclusion is strengthened if the Endangered Species Act is held to amend the project\u27s authorizing statutes and the contracts. The Ninth Circuit case law supporting this conclusion is examined in the context of the Middle Rio Grande. The implications of the fractured Winstar opinions on the application of the unmistakable-terms canon of government contract construction are also analyzed. If parties sue to enjoin the government from reallocating water to the silvery minnow and the Ninth Circuit reasoning is adopted, the Endangered Species Act will be held to amend the contracts and permit reallocation. If not, the parties will likely be afforded damages if the government elects to reallocate water for the minnow

A network investigation of eating disorder symptoms and risk factors before and after a prevention program in adolescent girls.

Eating disorders (EDs) are psychological disorders characterized by disturbances in eating that commonly develop during adolescence and may be influenced by risk factors, both ED-specific (i.e., factors linked to future ED symptoms) and transdiagnostic (i.e., factors underlying multiple psychological disorders). Network analysis allows for the study of the connections between ED symptoms and risk factors by identifying central symptoms (i.e., the most interconnected symptoms) and bridge symptoms (i.e., symptoms which strongly connect across the symptom and risk factor clusters). Examining networks of ED symptoms and risk factors in adolescence can inform how risk factors influence ED development, as well as how this can be disrupted by prevention programs. The current study (N=301 adolescents) used network analysis to estimate the unique connections across ED symptoms, ED-specific risk factors (feared concerns about eating, food avoidance behaviors, eating anxiety, thinness and restricting expectancies, and exercise dependence), and transdiagnostic risk factors (emotion dysregulation, maladaptive perfectionism, social appearance anxiety, and negative urgency) in adolescent girls before and after an ED prevention program. The most central symptom in both networks was feared concerns about eating. The most central bridge symptoms in the pre-network were thinness/restricting expectancies and feared concerns about eating. The most central bridge symptom in the post-network was thinness/restricting expectancies. A network comparison test revealed twenty significantly different edges. These findings suggest that prevention programs targeting central risk factors (e.g., feared concerns about eating) and bridge risk factors (e.g., thinness/restricting expectancies) may limit the escalation of risk factors to full-threshold EDs in adolescents. Understanding ED risk factors specific to adolescents can result in better prevention programs optimized to reduce incidence and address the heterogeneity of EDs

A Comparison of self-esteem of Cherokee Indian students and white students in Jay, Oklahoma high school

The problem was to determine if there was any difference in the levels of self-esteem of Cherokee Indian and white students in grades nine through twelve in Jay, Oklahoma High School. Data were obtained by administering Coopersmith\u27s Self-Esteem Inventory to selected samples of Cherokee Indian students and white students during the week of March 7-11, 1977. Statistical analysis showed that there was no significant different in the levels of self-esteem of the two sample groups. Difference between the two sample means was determined by use of a two-tailed t-test at the .05 level of significance. The analysis of data showed that the mean of the white sample was somewhat higher than the mean of the Cherokee Indian sample. Differences in six of the eight subgroups were greater for the white sample. Although the over-all difference was not significant, the results indicate that Cherokee Indian students are somewhat less self-assured than the white students in general, and not as many score in the high level of self-esteem as do white students. This suggests that more effort should be directed towards insuring that the Cherokee Indian students improve in their feelings of self-esteem. Likewise, teachers should endeavor to become aware of signs of negative self-esteem in all students and strive to develop methods of teaching that will help all students develop a positive level of self-esteem