535 research outputs found

    Operating segments:the usefulness of IFRS 8

    Get PDF

    Islamic Calendar Anomalies: Pakistani Practitioners' Perspective

    Get PDF
    Studies on Islamic calendar anomalies in financial markets tend to apply quantitative analysis to historic share prices. Surprisingly, there is a lack of research investigating whether the participants of such markets are aware of these anomalies and whether these anomalies affect their investment practice. Or is it a case that these practitioners are completely unaware of the anomalies present in these markets and are missing out on profitable opportunities? The purpose of this paper is to analyse the views of influential participants within the Pakistani stock market

    2017 Teaching and Learning Conference “Building an Academic community: engaging our students”

    Get PDF
    The 2017 Teaching and Learning Conference “Building an Academic community: engaging our students” at the University of Huddersfield brought together over 200 delegates from across the seven schools and services, to consider approaches that would support the development of an inclusive, high achieving academic community. The morning started with an overview of the University’s achievements and successes in Teaching and Learning since the 2016 conference “Bridging the Gaps: redefining excellence in Teaching and Learning”. The reflective summary noted the prestigious Gold Award in the recent Teaching Excellence Framework, our unbroken succession of National Teaching Fellowships, which spans ten years; the strong relationships between research and teaching and the University’s excellent employability record, which demonstrates the relevance of our teaching to industry, commerce, the public sector and the community. Colleagues, students and the wider network of partners and collaborators were thanked for their contribution, enthusiasm, and commitment to excellence and innovation in Learning and Teaching. The most recent acknowledgement from the sector in testimony to Huddersfield’s Excellence in Teaching and Learning (T&L) was received the week prior to the conference, when the University won the Higher Education Academy’s inaugural Global Teaching Excellence Award, beating 26 finalists from across the world

    The temporal nature of legitimation:the case of IFRS8

    Get PDF
    Legitimation can operate on an episodic or continual basis [Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610]. We examine the temporal legitimation of the International Accounting Standards Board (IASB)'s actions during the adoption and review of International Financial Reporting Standard (IFRS) 8 Operating Segments. We conceptualise the controversy surrounding IFRS8 as an episode when the IASB sought segmental reporting convergence with the US standard, Statement of Financial Accounting Standard 131. Interpreting evidence from 15 (20) semi-structured interviews undertaken in 2009 (2011), before (after) entities reported under IFRS8, reveals its adoption precipitated an episodic legitimacy threat from selected audiences to the actions of the IASB. We discuss the IASB's attempt to influence legitimation for this episode through commitment to a post-implementation review [IFRS Foundation. (2011). Post implementation reviews: Plan for developing the framework for conducting post-implementation reviews. IASB Board meeting February 2011. Retrieved July 27, 2011, from http://www.ifrs.org/NR/rdonlyres/ 3E1502E4-F1E8-4907-838B-FFB20C7268ED/0/PIR02111st2ndb04obs.pdf] of IFRS8. Interpreting legitimacy concerns across diverse audiences about specific actions of the IASB (the introduction of IFRS8) enables us to draw conclusions about the resilience of the IASB as a standard setting organisation, in itself

    Die Rolle von FGF21 in der hepatisch-zerebralen Kommunikation

    Get PDF
    Adipositas geht mit verschiedenen KomorbiditĂ€ten einher wie einer erhöhten PrĂ€valenz fĂŒr das metabolische Syndrom, der nichtalkoholischen Fettlebererkrankung und zentralnervösen Erkrankungen. Ein prominenter Kandidat in der hepatisch-neuronalen Kommunikation ist der Fibroblast Growth Factor 21 (FGF21), der den Stoffwechsel bei gesunden und adipösen Individuen moduliert. Mit der vorgelegten Arbeit ist es gelungen, neurodegenerative und Adipositas-induzierte (neuro-)inflammatorische Prozesse durch verschiedene „Lifestyle“-Faktoren zu modulieren und mit FGF21 zu assoziieren

    Up to the Task?: A Policy Analysis of the Massachusetts EDTPA Pilot and Field Test

    Get PDF
    Thesis advisor: Marilyn Cochran-SmithThe Massachusetts edTPA Pilot and Field Test (2010-2013) was launched by the Massachusetts Department of Elementary and Secondary Education to evaluate the possible adoption of edTPA within that state. Guided by Cochran-Smith et al.’s(2013) Politics of Policy Framework, this mixed-methods study examines this policy initiative by analyzing the dominant national media of the era using Stone’s (2002) concept of “metaphors and analogies” as well as interview data from 21 teacher educator participants from the five pilot educator preparation institutions. Findings indicate that multiple dominant frames permeated the national and Massachusetts media narrative, specifically a focus on efficiency, equity, and liberty. These frames were used by both proponents and opponents of edTPA implementation. Moreover, despite many similarities between pilot institutions, implementation of the Massachusetts, edTPA evolved differently in each organization due to multiple institutional-level factors, including access to resources, strength of institutional leadership and organization, level of program coherence, and presence or absence of a strong internal accountability system. Consistent with co-construction theories of policy implementation (Datnow & Park, 2009) this study unpacks the iterative and dynamic nature of policy development and implementation. In doing so, it highlights the real-world complexity of policy implementation at the institutional level and how policy can be interpreted and implemented differently in varying contexts.Thesis (PhD) — Boston College, 2020.Submitted to: Boston College. Lynch School of Education.Discipline: Teacher Education, Special Education, Curriculum and Instruction

    Evasins: Therapeutic Potential of a New Family of Chemokine-Binding Proteins from Ticks

    Get PDF
    Blood sucking parasites such as ticks remain attached to their hosts for relatively long periods of time in order to obtain their blood meal without eliciting an immune response. One mechanism used to avoid rejection is the inhibition of the recruitment of immune cells, which can be achieved by a class of chemokine binding proteins (CKBPs) known as Evasins. We have identified three distinct Evasins produced by the salivary glands of the common brown dog tick, Rhipicephalus sanguineus. They display different selectivities for chemokines, the first two identified show a narrow selectivity profile, whilst the third has a broader binding spectrum. The Evasins showed efficacy in several animal models of inflammatory disease. Here we will discuss the potential of their development for therapeutic use, addressing both the advantages and disadvantages that this entails

    Active Learning on Center Stage: Theater as a Tool for Medical Education

    Get PDF
    Introduction: Knowledge and skill development related to communication must incorporate both affective and behavioral components, which are often difficult to deliver in a learning activity. Using theater techniques and principles can provide medical educators with tools to teach communication concepts. Methods: This 75-minute faculty development workshop presents a variety of techniques from theater and adapts them for use in medical education. Using examples related to diversity and inclusion, this session addresses general educational and theater principles, role-play, sociodrama, applied improvisation, and practical aspects of involving theater partners. The session materials include a PowerPoint presentation with facilitator notes, interactive activities to demonstrate each modality, and an evaluation. The sessions can be extended to longer formats as needed. Results: Forty-five participants at Learn Serve Lead 2016: The AAMC Annual Meeting attended the 75-minute session. We emailed 32 participants 5 months after the conference, and eight responded. Participants reported that their confidence level in using theater techniques as a tool for medical education increased from low-to-medium confidence presession to high confidence postsession. All survey respondents who were actively teaching said they had made changes to their teaching based on the workshop. All commented that they appreciated the active learning in the session. Many indicated they would appreciate video or other follow-up resources. Discussion: Principles and techniques from theater are effective tools to convey difficult-to-teach concepts related to communication. This workshop presents tools to implement activities in teaching these difficult concepts

    An Aboriginal family and community healing program in metropolitan Adelaide: description and evaluation

    Get PDF
    This paper describes and evaluates the process, impacts and outcomes of an Aboriginal Family and Community Healing (AFCH) Program based in metropolitan Adelaide, South Australia. The evaluation used participatory action oriented methodology, mixed methods and multiple data sources. The AFCH comprised complex and dynamic activities for Aboriginal men, women and youth built around community engagement, and hosted by the regional primary health care Aboriginal outreach service. The AFCH Program was designed to develop effective responses to family violence that took into account the complexities within Aboriginal families and communities. The evaluation identified strengths of the program including: evidence-based design, holistic approach, clinical focus, committed staff, intersectoral linkages, peer support, mentoring, Aboriginal cultural focus, strategic partnerships and creative use of resources. Clients and workers were unanimous in their enthusiastic support for the program; their stories highlight beneficial impacts on Aboriginal clients, families and community. Other services may be able to adapt strategies from this AFCH to address the needs of their Aboriginal communities
    • 

    corecore