Disability and the socialization of accounting professionals

This paper investigates the professional socialization of disabled accountants and their employment within the UK accounting industry by examining the oral history accounts of 12 disabled accountants. Applying the literatures concerned with the professional socialisation of accountants and the sociology of disability, this study draws attention to institutionalized practices within the field of accounting that serve to exclude or marginalize disabled accountants. Our narrators provide evidence of how aspects of professional socialization, such as the image and appearance of staff, the discourse of the client, the rigidity of accounting practice and importance of temporal commitment, impact on the employment of disabled accountants. Moreover, our narrators' accounts suggest that accounting employers and professional bodies are unsupportive, inflexible, and display little understanding of the needs of their disabled employees and members

International Conference on Litigation Funding

The aim of the research is to examine the potential for third party litigation funding as a tool to increase access to justice and overcome some of the obstacles faced by some plaintiffs due to the high costs of litigation. The research is empirical in nature and will examine the practical, ethical and regulatory issues relating to third party litigation funding

Estimability and efficiency in nearly orthogonal 2[m1] x 3[m2] deletion designs

This article considers single replicate factorial experiments in incomplete blocks. A single replicate 2^m1 x 3^m2 deletion design in 3 incomplete blocks is obtained from a single replicate 3^m, where m = m_1 + m_2, preliminary design by deleting all runs (or treatment combinations) with the first m_1 factors at the level two. A systematic method for determining the unbiasedly estimable (u.e.) and not unbiasedly estimable (n.u.e.) factorial effects is provided. It is shown that for m_2 > 0 all factorial effects of the type F( α_1 · · · α_m_1 , α_(m_1 +1) · · · α_m), where α_i; = 0, l for i = 1, · · ·, m_1, α_i; = 0, 1, 2 for i = m_(1+1), · · ·, m, with (α_1 · · · α_m) != (0 · · · 0), and (α_m,+l · · · _m) != α(l · · · 1) for a= 1, 2, are u.e. and the remaining factorial effects are n.u.e. It is noted that (2^m_1 - 1) factorial effects of 2^m_1 factorial experiments and (3^m_2) factorial effects of 3^m, factorial experiments, which are embedded in 2^m_1 x 3^m, factorial experiments, are u. e. The 2 x 3m-l deletion designs were considered in the work of Voss (1986). Defining factorial effects of a 2^m_1 x 3^m, factorial experiment in a form different than in Voss (1986), we develop a simple representation of u.e. and n. u. e. factorial effects. In this representation, there are (2^(m_1 + 1) + 1) n. u. e. factorial effects of the type F( α_1 · · · α_m_1, α· · · α). This number is smaller than the corresponding number of n. u. e. factorial effects in the representation of Voss (1986). The relative efficiency expressions, and their bounds, in the estimation of factorial effects of 2^m_1 x 3^m_2 deletion designs are also given

Is Consumption Too Smooth?

For thirty years, it has been accepted that consumption is smooth because permanent income is smoother than measured income. This paper considers the evidence for the contrary position, that permanent income is in fact less smooth than measured income, so that the smoothness of consumption cannot be straightforwardly explained by permanent income theory. Quarterly first differences of labor income in the United States are well described by an AR(1) with a positive autoregressive parameter. Innovations to such a process are "more than permanent;" there is no deterministic trend to which the series must eventually return, and good or bad fortune in one period can be expected to be at least partially repeated in the next. Changes to permanent income should therefore be greater than the innovations to measured income, and changes in consumption should be more variable than innovations to measured income. In fact, changes in consumption are much less variable than are income innovations. We consider two possible explanations for this paradox, first, that innovations to labor income are in reality much less persistent than appears from an AR(l), and second, that consumers have more information than do econometricians, so that only a fraction of the estimated innovations are actually unexpected by consumers. The univariate time series results are less than decisive, but the balance of the evidence, whether from fitting ARMA models or from examining the spectral density, is more favorable to the view that innovations are persistent than to the opposite view, that there is slow reversion to trend. The information question is taken up within a bivariate model of income and savings that can accommodate the feedback from saving to income that is predicted by the permanent income theory if consumers have superior information. Nevertheless, our results are the same; changes in consumption are typically smaller than those warranted by the change in permanent income. We show that our finding of "excess smoothness" is consistent with the earlier findings of "excess sensitivity" of consumption to income. Our analysis is conducted within a "logarithmic" version of the permanent income hypothesis, a formulation that recognizes that rates of growth of income and saving ratios have greater claim to stationarity than do changes in income and saving flows.

Investigations of the Low Energy Radiations of Radioactive Nuclei

Abstract Not Provided

Anticipated stigma and blameless guilt: mothers' evaluation of life with the sex-linked disorder, hypohidrotic ectodermal dysplasia (XHED)

Practical experience of a genetic disorder may influence how parents approach reproduction, if they know their child may be affected by an inherited condition. One important aspect of this practical experience is the stigmatisation which family members may experience or witness. We outline the concept of stigma and how it affects those in families with a condition that impacts upon physical appearance. We then consider the accounts given by females in families affected by the rare sex-linked disorder, X-linked hypohidrotic ectodermal dysplasia (XHED), which principally affects males but can be passed through female carriers to affect their sons. The stigmatisation of affected males is as important in the accounts given by their womenfolk as the physical effects of the condition; this impacts on their talk about transmission of the disorder to the next generation. Perspectives may also change over time. The mothers of affected sons differ from their daughters, who do not yet have children, and from their mothers, who may express more strongly their sense of guilt at having transmitted the condition, despite there being no question of moral culpability. We conclude with suggestions about other contexts where the possibility of stigma may influence reproductive decisions

Musings on genome medicine: the value of family history

Will the routine availability of genome sequence information on individuals render family history information obsolete? I argue that it will not, both because the taking of a family history has other uses for the health professional, and because genome sequence data on their own omit the effects of numerous factors important for modifying risks of disease. These include information derived from factors downstream of genetic variants and from upstream epigenetic effects. Further difficulties arise with uncertainties relating to gene-gene and gene-environment interactions, which may take decades to resolve if their resolution is even possible

Arithmetic Hyperbolic Reflection Groups

This thesis uses Vinberg’s algorithm to study arithmetic hyperbolic reflection groups which are contained in the groups of units of quadratic forms. We study two families of quadratic forms: the diagonal forms −dx_0^2 + x_1^2 + ... + x_n^2 ; and the forms whose automorphism groups contain the Bianchi groups. In the first instance we classify over Q the pairs (d,n) for which such a group can be found, and in some cases we can compute the volumes of the fundamental polytopes. In the second instance we use a combination of the geometric and number theoretic information to classify the reflective Bianchi groups by first classifying the reflective extended Bianchi groups, namely the maximal discrete extension of the Bianchi groups in PSL(2,C). Finally we identify some quadratic forms in the first instance and completely classify those in the second which have a quasi-reflective structure