Ethics in tax practice: A study of the effect of practitioner firm size

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test

A COMPARISON OF THE FORECASTING ACCURACY OF PREDICTION MARKETS AND EXPERT PRACTITIONERS (39)

Creating accurate forecasts to inform planning processes and organisational decision making is a perennial organisational challenge and the focus of a substantial body of research in management science, information systems and related disciplines. Prediction markets are a relatively novel Group Decision Support System (GDSS) which can be applied to this problem. This paper presents a study which compares the forecasting performance of a prediction market to a small group of experts

Effects of Superflex Curriculum on Social Skills of Children With Autism

Applied behavior analysis (ABA) is considered an applied science under the umbrella of behavior analysis and was accepted into the mainstream science in the mid-1900s. An increase in the prevalence of autism gave rise to the need for evidence-based social skills curricula. Previous research indicated many children respond well to video modeling and positive reinforcement. However, literature on social curricula for children aged 7 to 10 years in a clinical setting versus a school setting was limited. The purpose of this quantitative study with a single-subject design was to examine the effectiveness of Superflex, a superhero social thinking curriculum, on social skills and maladaptive behavior in children aged 7 to 10 years diagnosed with autism spectrum disorder (Level 1 or 2) in a clinical setting. ABA provided the theoretical framework for the study. Secondary data were collected from a local ABA clinic in a small town in the central United States. Data were evaluated using visual inspection and percentage of nonoverlapping data. Effect size between baseline and intervention and baseline and maintenance was calculated using Cohen’s d. Results indicated the curriculum increased conversational skills and decreased maladaptive behaviors in Client 1 and Client 2. Findings may enhance positive social change initiatives through prompting of best practices for teaching social skills to children with autism spectrum disorder

The Role of the Teacher as Assessor: Developing Student Teacher’s Assessment Identity.

The closure of schools across the globe due to the Covid-19 pandemic had the potential to have a catastrophic impact on a fundamental pillar of initial teacher education: school placement. This paper maps a new “site” of professional practice for “school placement” called “Teacher Online Programme” (TOP) using Xu and Brown’s (2016) conceptual framework of teacher assessment literacy in practice. Its main focus lies in the integration of the assessment baseline knowledge into the programme under the seven elements proposed by the framework. A case study methodology informed the approach taken. Data was collected and analysed in three phases: the Teaching Online Programme Year 3 (TOP3) initiative; Student-teacher and Tutor Questionnaires and Student-teacher and Tutor focus group interviews. The findings highlight the complex and multifaceted process of building teacher assessment identity which nests in the larger purposes for education. They encourage an emergentist and collaborative approach to assessment knowledge and view working in communities of practice as a threshold for creativity and innovation

Growing up in Ireland - The findings of the qualitative study with the 9-year-olds and their parents.

The qualitative studies which are part of Growing Up in Ireland involve interviews with sub-samples of 122 children and their parents. They are designed to complement the quantitative studies of 8,570 nineyear-olds and 11,100 nine-month-olds. This is the first report on the qualitative study with the nine-yearolds. The broad aim of the Growing up in Ireland study is to examine factors which contribute to or undermine the well-being of children in contemporary Ireland. The output from the study is expected to contribute to the formulation of effective policies and design of services which address issues pertinent to the lives of children and their families. The study is closely aligned to the National Children‟s Strategy (2000) which identifies as one of its principal aims that children‟s lives will be better understood, and will benefit from evaluation, research, and information on their needs and rights and on the effectiveness of services

Incontinence after childbirth and the effect on female sexuality and quality of life

Objectives To determine obstetric, maternal and fetal variables that increase the risk of postnatal urinary and anal incontinence. To establish how anal and urinary incontinence impact on Quality of Life (QoL) with particular reference to sexual psychology. Finally, to ascertain the extent of disclosure of incontinence problems to partners and health professionals. Design A longitudinal, prospective, repeated measures, cohort study using five data sources. Data was collected in the last trimester of pregnancy, at 6 weeks postnatal, 6 months postnatal and finally at one year postnatal. Setting Wirral University Teaching Hospital NHS Foundation Trust. Participants Primiparous women with no pre-existing disease (N=516). Participants were recruited after a normal 20 week obstetric ultrasound scan. Results Stress incontinence was reported by 39.7% antenatally, 28.2% at 6 weeks postnatal, 31% at 6 months and 26.5% at one year postnatal. Urge incontinence was reported by 23.5% antenatally, 21.2% at 6 weeks, 21.4% at 6 months and 16.4% at one year postnatal. Anal incontinence at one year postnatal was reported by 9.39%. Those participants under the age of 20yrs had higher rates of postnatal urge incontinence (p<.001) possibly associated with increased rates of infection in this group. BMI>30 was associated with higher rates of antenatal stress incontinence but was not significant in the postnatal period. BMI<20 was associated with an increase in postnatal urge incontinence. Prolonged periods of time in labour without bladder emptying was associated with increased rates of both urinary incontinence (OR 2.36) and anal incontinence (p=.026). Forceps delivery was associated with postnatal stress incontinence (OR 2.41). Although caesarean section appeared protective against urinary incontinence initially, long-term data show a progressive increase in reported rates of urinary incontinence even after elective caesarean section. Elective caesarean section was protective for anal incontinence. Faecal incontinence was significantly higher (OR 3.26) in the group who had their labour induced (12.1%) compared to those who had a spontaneous labour (4.6%). Perineal trauma was not associated with anal incontinence. However, it was associated with urinary incontinence throughout the postnatal year with anal sphincter disruption having the highest rates of stress incontinence (p<.005). Birth weight, duration of labour, feeding method, epidural anaesthesia and smoking were not significant. Overall, urinary incontinence appears to be a regressive condition, although the impact on QoL is cumulative and seems to increase over time. Some participants had a progressive, deteriorating condition which appears to be associated with a higher BMI or >6 hours from bladder emptying to delivery of the baby. Urinary and anal incontinence had a detrimental effect on all QoL domains. Those reporting nocturnal enuresis, pain, intercourse incontinence and urge incontinence were effected the most. The greatest impact is on the emotion domain. Only 8.7% with urinary incontinence and 9.7% with anal incontinence discussed their symptoms with a health professional. Discussion with a partner was 32.8% and 21.4% respectively. The most common reasons for non-disclosure were embarrassment, fear of not being taken seriously and not wanting to waste the time of the health professional. Those participants who did disclose tended to have multiple symptoms. Pregnancy and childbirth appear to have a detrimental impact on sexual psychology, irrespective of continence status. Those who reported incontinence appear to have less sexual depression than the continent group suggesting the adoption of defense mechanisms to preserve the sexual Self. Conclusion Generally, urinary incontinence is a regressive condition. Risk factors for a progressive condition have been identified. Younger pregnant women appear to be more prone to infection which can sensitise the bladder and result in long term urinary incontinence. Prolonged periods of time in labour without voiding increases the risk of urinary and anal incontinence and is associated with a deterioration of symptoms over time. Whilst for all other modes of delivery the rate of UI decreased over time, in the elective CS group, the rate of UI increased steadily throughout the postnatal year. These findings support previous studies and suggest a degree of under-recognition or under-reporting of anal sphincter trauma leading to dysfunction. The impact of incontinence on quality of life domains shows clear evidence that the condition has a detrimental impact on many aspects of an individuals well being. Those women reporting intercourse incontinence had the greatest impact on QoL domains. Few women seek help for their condition and a number of personal and organisational factors have been highlighted which contribute to keeping incontinence both secret and taboo. It is clear that what incontinent women think is affecting the way they feel and ultimately their behaviour. Psychological defence mechanisms are employed to justify their inaction.EThOS - Electronic Theses Online ServiceGBUnited Kingdo