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

Is a house enough? Service users’ perspectives on the reasons for repeat admissions to a female homeless service (Edel House)

This purpose of this thesis is to examine the female service users’ perspectives on the reasons for their repeat admissions to a homeless shelter (Edel House). As the title implies, ‘Is a House Enough’ this study will explore what led to the breakdown of secured accommodation, is shelter enough to alleviate homelessness, or what other supports are needed to ensure an independent life, free from homelessness. The attitudes of the aftercare service, provided by Edel House were also examined to see if any changes of improvements could be suggested. A qualitative methodology employing an interpretivist approach was used to ensure the research aims were achieved. The research methods were five semi- structured interviews with homeless women with a history of repeat admissions to Edel House. A literature review was also undertaken to provide a platform to the study by exploring similar research undertaken on women and homelessness and the reasons for long-term homelessness among women. The main findings of the study highlight the complex, multifaceted factors and the diverse range and sequence of events associated with long-term homelessness and subsequent readmissions to a homeless shelter (Edel House). These include loneliness while living alone, substance misuse, domestic violence, unsuitable living conditions, poor social networks and unwillingness to accept help. The service users attitudes to the after care service indicate that the service is a positive support in their life, however the issue lies in getting the women to utilise this service once in secured housing. The main recommendation for Edel House and its aftercare service is to promote the service and to make efforts to motivate the women to utilise it

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