236 research outputs found

    Individual differences predict endorsement of water resilience

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    [EN] In the epoch of the Anthropocene change, complexity, and uncertainty create a demand for new systems of water management and governance. One such management model that is rapidly gaining traction amongst both scholars and practitioners is the concept of water resilience. Although increasing attention has been paid to the overarching theoretical and applied issues surrounding water resilience, few have examined individual attitudes and perceptions towards this concept. In this paper, we examine to what extent individuals endorse – that is, agree with and see the importance of using - social-ecological resilience as a framework for management and governance of water resources. We approach the problem and promise of water governance in this way because individuals’ mindsets (and shifts in mindsets) offers one of the most effective leverage points for larger system change. To explore water resilience endorsement, we developed a scale (i.e., a water resilience scale) that was designed to capture individual endorsement of each of the seven principles of social-ecological water resilience. Three additional sets of questionnaires were also used to examine whether individual characteristics (i.e., demographics, psychological factors, and environmental attitudes) predict water resilience endorsement. Overall, there was considerable societal endorsement of water resilience. However, the degree to which individuals endorsed the concept of water resilience differed as a function of demographics, psychological characteristics, and attitudes toward the environment. Future research should examine the nuances of endorsement and consider targeted approaches to influence endorsement levels by using the predictor variables as a basis for engaging and shifting mindsets.S

    Сучасний стан нормативно-правового забезпечення формування облікової політики

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    У статті проаналізовано стан розвитку нормативно-правової бази формування облікової політики підприємства. Констатовано, що нормативно-правові акти, які визначають правові засади формування облікової політики в Україні, вимагають взаємоузгодження й урегулювання, а також мають відповідати міжнародним стандартам обліку. Запропоновані напрямки подальшого вдосконалення законодавчого регулювання облікової політики в Україні.The article analyzes the state of the regulatory framework of formationac counting policies of the enterprise. Suggested areas for further improvement of legal regulation of accounting policy in Ukraine

    Younger children experience lower levels of language competence and academic progress in the first year of school:evidence from a population study

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    Background The youngest children in an academic year are reported to be educationally disadvantaged and overrepresented in referrals to clinical services. In this study we investigate for the first time whether these disadvantages are indicative of a mismatch between language competence at school entry and the academic demands of the classroom. Methods We recruited a population sample of 7,267 children aged 4 years 9 months to 5 years 10 months attending state-maintained reception classrooms in Surrey, England. Teacher ratings on the Children's Communication Checklist-Short (CCC-S), a measure of language competence, the Strengths and Difficulties Questionnaire-Total Difficulties Score (SDQ), a measure of behavioural problems, and the Early Years Foundation Stage Profile (EYFSP), a measure of academic attainment, were obtained at the end of the reception year. Results The youngest children were rated by teachers as having more language deficits, behaviour problems, and poorer academic progress at the end of the school year. Language deficits were highly associated with behaviour problems; adjusted odds ratio 8.70, 95% CI [7.25–10.45]. Only 4.8% of children with teacher-rated language deficits and 1.3% of those with co-occurring language and behaviour difficulties obtained a ‘Good Level of Development’ on the EYFSP. While age predicted unique variance in academic attainment (1%), language competence was the largest associate of academic achievement (19%). Conclusion The youngest children starting school have relatively immature language and behaviour skills and many are not yet ready to meet the academic and social demands of the classroom. At a population level, developing oral language skills and/or ensuring academic targets reflect developmental capacity could substantially reduce the numbers of children requiring specialist clinical services in later years.</p
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