1,533 research outputs found

    An Introduction to the KPSA Commonwealth Review of Political Science

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    It is an honor to serve as the Senior Editor for this inaugural issue of the Commonwealth Review of Political Science. In my capacity as Executive Secretary-Treasurer of KPSA, I was given the responsibility to develop the initial plans for the journal and then to implement its establishment and operations. While this task has been greater than imagined, the support from numerous colleagues has been equally great in bringing the journal to realization. I am writing this article to explain the development and purpose of this journal, but also to acknowledge the many leaders of KPSA that helped to make this possible

    Police reform in Scotland: What can we learn from the experiences of front-line officers?

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    Little is known about how front-line police officers navigate major structural reforms within their organization. The findings presented in this paper were collected as part of the first ever empirical study of the newly created Police Service of Scotland between October 2013 and June 2014. The findings discussed here are pertinent to the wider academic literature in that they fill the current gap in knowledge on how front-line police officers experience major structural reforms at a police operational level; by exploring the ways, if any, reform impacted on the routine delivery of local policing. This paper focuses on three main themes which emerged from the analysis of 68 interviews conducted with a stratified sample of serving police officers; front-line police officers, their supervisors and managers across two geographically distinct case study areas in Scotland. The paper highlights police officers' concerns around a lack of front-line involvement in either the planning or implementation of reform, the pace at which the changes associated with reform were rolled out and the internal communication processes adopted throughout the reform journey, all of which they claim impacted negatively on their daily routines. This unique data was collected using a variety of qualitative and ethnographic research approaches including non-participant observations, walking interviews, documentary analysis and semi-structured interviews at the precise time major structural reform was being implemented across Scotland

    Plant tissue culture and artificial seed production techniques for cauliflower and their use to study molecular analysis of abiotic stress tolerance

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    A protocol for cauliflower micro-propagule production was developed and optimised for both micropropagation and artificial seed production techniques using meristematic tissues from cauliflower curd. All steps in the protocol were empirically optimised including: blending, sieving, culture methods, liquid culture media composition and plant growth regulator combinations and concentrations. The cost of the micro-propagules could be reduced by as much as 50% on the initial costings reported previously since treatments doubled the number of microshoots produced per culture unit. The research confirmed the suitability of cauliflower microshoots to be encapsulated as artificial seeds and an effective protocol for microshoot encapsulation was designed through the optimization of 1) the production of cauliflower microshoots suitable for encapsulation, 2) encapsulation procedures, 3) artificial seed artificial endosperm structure, 4) conversion materials. The possibility of culturing cauliflower artificial seeds in commercial substrates such as perlite, sand, vermiculite and compost was confirmed. The use of plant preservative mixture (PPM) for the control of contamination in cauliflower culture media and artificial seeds was optimised and the effect of this material on the development of plant material was assessed. It was confirmed that cauliflower artificial seed could be stored in a domestic refrigerator for up to 6 months which could have a great impact in cauliflower breeding programmes. The huge number of cauliflower microshoots that could be produced using this protocol and the homogeneity of the culture system, provided a tool for the molecular analysis of cauliflower microshoots (and artificial seed) abiotic stress tolerance analysis. Various treatments were conducted to improve microshoot cold tolerance and the up-regulation of the CBF/DREB1 transcription factor including low temperature acclimation, mannitol, ABA (abscisic acid) and Mo (molybdenum). Microshoots were confirmed to acclimate successfully using low temperature. Mo was shown to improve the cold tolerance of cauliflower microshoots and to up-regulate CBF/DREB1 in the absence of low temperature acclimation. Acclimation did not increase the accumulation of dehydrin proteins and it is concluded that dehydrins do not play a significant role in the cold tolerance of cauliflower microshoots. Since cauliflower breeding and seed multiplication protocols make extensive use of micropropagation, the studies reported in this research could make a significant impact by decreasing the cost of micropropagation and increasing its reliability. It also opens new perspectives for further research for cauliflower artificial seed production and the possibility of sowing these seeds directly in the field. Furthermore, this research helps to facilitate cauliflower breeding programmes by improving the understanding of abiotic stress tolerance mechanisms and the relationship between different types of abiotic stresses such as cold and drought.Damascus University, Syri

    Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

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    In this study, I examine whether balance sheet and income statement numbers have lost or regained their relevance over the last 30 years. Institutional and macroeconomic factors like the global trend towards strengthening regulation and harmonising financial reporting, the extended use of fair values over historical cost, and the recurring occurrence of accounting scandals, market bubbles, and financial crises make it likely that the role of financial reporting for firm valuation has changed. Following prior research, I estimate four models for the concurrent relation between market value and accounting numbers, and then examine the pattern in explanatory power over time. I find that the loss in relevance of the income statement continues in recent years and is present in a large international sample, in particular in countries with strong institutions. While the overall relevance of the balance sheet remains stable, I find a downward trend during the first sample half, which reverses in the second half, especially in common law countries with strong investor protection, strict disclosure requirements, and integrated markets. Even though several caveats apply, the results suggest that changes in the economy, the institutional environment, and in how firms operate affect the relative importance of accounting information for the use in firm valuation by outside stakeholders

    Using a PC, Projector, Textbook Scans and Internet in the EFL Classroom

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    Discussion of Investor Protection and Analysts’ Cash Flow Forecasts Around the World

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    DeFond and Hung [DeFond, M., & Hung, M. (2007). Review of Accounting Studies, 12 (this issue)] test the conjecture whether financial analysts, due to demand-side pressure, compensate for the limited usefulness of reported earnings by issuing cash flow forecasts. They find that analysts supplement their earnings forecasts more frequently with cash flow forecasts in countries where antidirector rights and legal enforcement quality are poor. In my discussion, I examine their hypothesis development and empirical research design and try to extend their arguments to a time-series setting. As it turns out, the paper’s main contention critically hinges on two assumptions: (1) investors’ unsatisfied demand for accounting information and (2) their willingness to rely on cash flow forecasts as valuable information signals. The descriptive validity of these assumptions in an international context is a priori not obvious. I then test whether substantial changes in investor protection and/or earnings quality relate to changes in the frequency of cash flow forecasts. My analyses show that analysts’ propensity to issue cash flow forecasts increases after the first prosecution under insider trading laws, after non-U.S. firms have cross-listed their shares on a U.S. exchange, or after firms have voluntarily replaced their domestic accounting standards with IFRS or U.S. GAAP. Thus, I conclude that the reasoning behind the levels results does not simply extend to a changes setting

    METAPHORIC PERCEPTIONS OF 4TH GRADE STUDENTS IN PRIMARY SCHOOL ON THE CONCEPTS OF ATATÜRK, WAR OF INDEPENDENCE, AND REPUBLIC

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    To determine the perceptions of the students in primary school on important concepts / values in cultural, historical and social context is of great importance in determining the views of students about these values. In this regard, in this present study, it is purposed to determine the metaphorical perceptions of the 4th grade students on the concepts of Atatürk, War of Independence, and Republic. The sample of the research structured according to the basic qualitative research method consists of 4th grade students studying in Denizli province. The stratified sampling method was applied to determine the sample of the study. Data of the research conducted with 91 fourth grade students in primary school were collected by open-ended questionnaire designed by the researcher. The data of the study were collected by the researcher, and the data were initially categorized and then analysed. In the analysis of the data, the percentage of consensus was analysed as the reliability analysis, and a reliability ratio of 0.81 was obtained for three questions. By analysing the data through inductive content analysis, the metaphors were first coded and then themes / categories were generated from codes. The findings were also supported by quotations. The codes obtained at the end of the study were visualized with the help of an academician from the department of art teaching, and the perceptions of the group on Atatürk, War of Independence, and Republic were visualized. According to the results of the research, it was concluded that the students perceived Atatürk as hero, star, saviour, and moon; War of Independence as independence and freedom; and Republic as freedom, shield, flag, and moon.  Article visualizations

    Proposed Educational strategy to reduce the impact of social and economical factors in the spread of violence in the Jordanian society

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    This study aimed at developing an educational strategy to reduce the impact of social and economical factors in the spread of violence in the Jordanian society, and to achieve this goal, the study posed the following two questions: What's the impact of the social and economical factors in the spread of violence in the Jordanian society? Secondly: What is the proposed educational strategy of reducing the impact of social and economical factor in the spread of violence in the Jordanian society? The study population consisted of (294) faculty members in the Colleges of Educational Sciences in the following Jordanian universities: University of Jordan, Yarmouk University, Hashemite University, (83) was chosen randomly to form the study sample. A questionnaire was designed, as the study tool to collect the data related to the questions of the study, and consisted in its final form of (35 paragraphs), distributed on four areas: the first area argues the causes of violence within families (7 paragraphs), the second area argues the causes of violence within the educational institutions (11 paragraphs), the third area argues the causes of violence at work places (8 paragraphs), and the fourth area argues the causes of violence in society (9 paragraphs).
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