Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

This is an Author's Accepted Manuscript of an article published in Accounting and Business Research, 42(4), 441 - 468, 2012, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/00014788.2012.667969.This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the impact of the proposed Directive on the annual accounts of micro-companies. The research extends the model of cost, management and agency factors associated with voluntary audit, and develops a complementary model for voluntary full accounts. The results show the benefits of placing full audited accounts on public record that outweigh the costs for a significant proportion of companies. In non-micro small companies, voluntary audit is determined by cost and agency factors, whereas in micro-companies it is driven by cost, management and agency factors. In both groups, the predictors of voluntary full accounts include management and agency factors, and choosing voluntary audit is one of the key factors. The study provides models that can be tested in other jurisdictions to provide evidence of the needs of micro-companies, and the discussion of the methodological challenges for small company researchers in the UK makes further contribution to the literature

Project manager-to-project allocations in practice: an empirical study of the decision-making practices of a multi-project based organization

Empirical studies that examine how managers make project manager-to-project (PM2P) allocation decisions in multi-project settings are currently limited. Such decisions are crucial to organizational success. An empirical study of the PM2P practice, conducted in the context of Botswana, revealed ineffective processes in terms of optimality in decision-making. A conceptual model to guide effective PM2P practices was developed. The focus of this study is on deploying the model as a lens to study the PM2P practices of a large organization, with a view to identify and illustrate strengths and weaknesses. A case study was undertaken in the mining industry, where core activities in terms of projects are underground mineral explorations at identified geographical regions. A semi-structured interview protocol was used to collect data from 15 informants, using an enumeration. Integrated analysis of both data types (using univariate descriptive analysis for the quantitative data, content and thematic analysis for the qualitative data) revealed strengths in PM2P practices, demonstrated by informants’ recognition of some important criteria to be considered. The key weaknesses were exemplified by a lack of effective management tools and techniques to match project managers to projects. The findings provide a novel perspective through which improvements in working practices can be made

The interfacial bioscience grand challenge.

This report is broken down into the following 3 sections: (1) Chemical Cross-linking and Mass Spectrometry Applied to Determination of Protein Structure and Dynamics; (2) Computational Modeling of Membrane Protein Structure and Dynamics; and (3) Studies of Toxin-Membrane Interactions using Single Molecule Biophysical Methods

The design of an online community of practice for beginning teachers

Beginning teachers face enormous challenges in their first year of teaching. High attrition rates of teachers within the first five years attest to the difficulties inherent in commencing professional life as a teacher. This paper describes the design of a Web site developed to overcome many of the problems of professional isolation encountered by beginning teachers. The Web site allows new teachers to access curriculum resources that are dynamically updated through RSS feeds, to communicate with each other and expert teacher mentors through discussion boards, and to reflect on practice through weblogs. The paper describes the theoretical foundations of the approach, the features of the site in detail, and the plan for evaluation of the site

Mapping the archive: An Examination of Research Reported in AJLL 2000-2005

Amidst commissioned research reports and policy reforms in literacy education, this paper examines research reported in the 2000–2005 archive of the Australian Journal of Language and Literacy (AJLL). This focus arises from the selective inclusion of literacy research in recent literacy education policy reform documents in Australia and overseas and the exclusion of other research, including research from this AJLL 2000/5 archive. Given the high national and international standing of AJLL, we felt it was timely and important to engage in a retrospective mapping exercise with this collection of research and critically examine its relationship to literacy education policy. So doing forms part of our broader concerns about connections between literacy research, policy and practice

The Use of an On-line Classroom Simulation to Enhance the Decision Making Skills of Beginning Teachers

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The contribution of becoming reflective on the employability of teachers and social workers

Employability and reflective capacities are key outcomes of higher education. This inter-disciplinary project built upon earlier OLT projects and fellowships on reflection, employability and work integrated learning (WIL). The project aimed to: contribute towards rethinking reflective teaching/learning practices across all aspects of the pre- service social work and education curricula; integrate these with workplace-based needs for professional development; develop creative learning experiences and resources to enable pre-service teachers and social workers across five universities to develop reflective capacities that had been identified as essential by employers; and investigate how reflective capacities impacted graduates\u27 employability. The key stakeholders included: students in pre-service teacher education and social work programs; university staff engaged in teaching reflection and/or practice education; practice educators in schools and human service agencies; employers from schools and human service organisations who will benefit from employees with stronger reflection skills; and relevant professional associations and accrediting bodies. The project proceeded in three stages. Stage 1: an audit of reflective practice; Stage 2: a multi-site case study research focused on the phenomenon of reflective practice; and Stage 3 the development, refinement and implementation of a suite of online and multimedia resources made available on the website for the research project. The analysis of key documents revealed that, while critical reflection is a key criterion of the AASW Practice Standards, The Australian Employability and reflective capacities are key outcomes of higher education. This inter-disciplinary project built upon earlier OLT projects and fellowships on reflection, employability and work integrated learning (WIL). The project aimed to: contribute towards rethinking reflective teaching/learning practices across all aspects of the pre-service social work and education curricula; integrate these with workplace-based needs for professional development; develop creative learning experiences and resources to enable pre-service teachers and social workers across five universities to develop reflective capacities that had been identified as essential by employers; and investigate how reflective capacities impacted graduates’ employability. The key stakeholders included: students in pre-service teacher education and social work programs; university staff engaged in teaching reflection and/or practice education; practice educators in schools and human service agencies; employers from schools and human service organisations who will benefit from employees with stronger reflection skills; and relevant professional associations and accrediting bodies. The project proceeded in three stages. Stage 1: an audit of reflective practice; Stage 2: a multi site case study research focused on the phenomenon of reflective practice; and Stage 3 the development, refinement and implementation of a suite of online and multimedia resources made available on the website for the research project. The analysis of key documents revealed that, while critical reflection is a key criterion of the AASW Practice Standards, The Australian Professional Standards for Teachers include only one reference to reflection: the teaching standards, ‘provide a framework by which teachers can judge the success of their learning and assist self-reflection and self-assessment (p. 3); references to critical thinking were also considered relevant