A critical consideration of ethical foundations for the accounting profession

When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, ‘What constitutes an ethical accounting profession’? The key principles within many institutes’ codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices

Not identifying with postnatal depression: A qualitative study of womens postnatal symptoms of distress and need for support

Introduction: Diagnoses and symptoms of postnatal mental health problems are associated with adverse outcomes for women and their families. Current classification and assessment of postnatal mental health problems may not adequately address the range or combination of emotional distress experienced by mothers. This study aims to explore symptoms of mental health problems reported by new mothers and their experiences of being assessed for these.Methods: In-depth interviews with 17 women in southeast England with a baby under 1-year old who experienced a postnatal mental health problem. Data were analyzed using inductive thematic analysis.Results: Women described a lack of identification with the concept of postnatal depression and felt that other forms of emotional distress were not recognized by the healthcare system. Women felt that support seeking for postnatal mental health problems needed to be normalized and that support should be available whether or not women were diagnosed. Assessment needs to be well timed and caringly implemented.Discussion: Identification and recognition of symptoms and disorders other than postnatal depression need to be improved. Awareness of multiple types of distress needs to be raised both for women experiencing such distress, and for healthcare professionals, to enable them to support women at this time. Different approaches to assessment that include the range of symptoms reported should be piloted

Learning to teach chemical bonding: A framework for preservice teacher educators

Chemical bonding is an important topic which is difficult to teach well, especially for novices. This study set out to support preservice teacher educators by developing a framework for understanding and addressing the complexity of teaching chemical bonding. A model of pedagogical content knowledge (PCK) in science education that has been widely endorsed by experts in the field was adopted as the theoretical lens. First, a systematic literature review was performed to articulate what recent empirical studies can tell us about the knowledge teachers require to teach chemical bonding. The review corpus consisted of 59 articles published over the past 20 years relating to four components of PCK: knowledge of how chemical bonding is embedded in curricula, knowledge of student understanding related to this topic, knowledge of instructional strategies and representations for teaching chemical bonding, and knowledge related to the assessment of chemical bonding understanding. This yielded current collective PCK for teaching chemical bonding in chemistry teacher education. Next, nine chemistry teacher educators were asked to portray their own personal knowledge for teaching chemical bonding through content representations. Analysis of the content representations revealed differences between several aspects of the collective PCK derived from the literature and the personal PCK articulated by our sample of Dutch chemistry teacher educators. Finally, findings from the literature and the teacher educator content representations were synthesized into a framework for chemistry teacher educators. Uses of the framework are discussed, and sample applications to the design of classroom activities are offered. Finally, implications of the findings and suggestions for future research are addressed.</p

Cycling participation for children and young people with cerebral palsy

Introduction: Children and Young People (C&YP) with Cerebral Palsy(CP) have limited opportunities for movement. Physiotherapists can adapt cycling and this may reduce the muscle weakness present in C&YP with CP. This mixed methods study explored cycling participation in C&YP with CP. Participants and Methods: Cardiff University School of Healthcare Studies Ethics Committee provided ethical approval. Thirty five C&YP (2–17y) participated: non-cycling control group (n=18) and cycling group (n=17). The cycle group participated in six outdoor cycling sessions, using individually adapted trikes. Families and C&YP were interviewed and cycling diaries kept and thematically analysed with NVivo. Bilateral quadriceps and hamstrings strength measures were taken before and after the intervention period for both groups using the Hand-Held Dynamometer. Results were analysed using analysis of covariance. Results: Thematic analysis revealed perceived improvements in participation, pedalling skills, cycling speed and steering. Strength analysis revealed no statistically significant difference between groups, although increased strength trends were observed for the cycling group: (Quadriceps increased by: Right: 12.14 Newton(N)± 6.5; Left:15.56_ 13.87N; Hamstrings by: Right:5.19_3.5N; Left:4.23_5.94N). Trends of decreased strength were observed in the control group. Conclusion: Adapted cycling has potential social and physical health benefits. Observed improvements in cycling skills and strength trends deserve further investigation with larger sample sizes over longer terms. C&YP without freedom to move lack access to outdoor activities. Physiotherapists can advocate cycling transition, as it reduces dependency on physiotherapy provision and is perceived to improve quality of life

Adapted Dynamic Cycling for children and young people with Cerebral Palsy: a pilot study

This is an overview of the three year funded pilot study. 35 children took part, 17 in the cycling group and 18 in the non cycling group. Children kept diaries about their cycling experiences and took part in an interview. Strength changes in quadriceps and hamstrings were demonstrated in the adapted cycling group, the non cycling group got weaker. Changes between the 2 groups were not significant. The children enjoyed the cycling experinces and those who had not tried it explored this and 11 of the 18 children took part in cycling during or after the study was completed. The numbers were small and the cycling took place for a short period. Further study is needed on a larger sample size to measure if this change continues