Academic literature on the topic 'Difficulties adoption of statement'
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Journal articles on the topic "Difficulties adoption of statement"
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Zheng, Qi, and Ting Ting Wang. "Difficulties of E-Commerce Application in Small and Medium Enterprises." Advanced Materials Research 472-475 (February 2012): 3236–39. http://dx.doi.org/10.4028/www.scientific.net/amr.472-475.3236.
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E-commerce has been particularly influential in the development of small and medium-sized enterprises (SMEs). Along with globalization, information and communications technologies are the best that we have as agents of change among developed economies as well as developing and underdeveloped economies. This paper seeks to understand E-commerce adoption and usage by small and medium-sized enterprises. This paper provides an overview of the study and the research design of the project. It begins with a background to the research, statement of the problem, the significance and concludes of the study.
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Gjoni, Albana, Shpresa Cela, Drini Salko, and Migena Qerimi. "Adoption of IFRS for SMEs in Albania." Research in World Economy 12, no. 2 (January 11, 2021): 158. http://dx.doi.org/10.5430/rwe.v12n2p158.
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Small Medium-Sized Enterprises (SMEs) is one of the most important engines of economic growth in Albania. They make a significant contribution to local and global trade and also to the national economic development. SMEs have the largest proportion of total Albanian employment, almost 78% of the total number of employed people. They generally face difficulties in financing and investing decisions, globalization, and other matters, mainly because of their inappropriate formal financial reports. These enterprises must prepare adequate financial statements and proper accounts to deal with third parties’ needs and ensure stakeholder’s confidence. This requires financial statements to be prepared by international financial reporting standards (IFRS), national accounting standards, and local government laws. Therefore, the International Accounting Standards Board (IASB) provided a new standard to ensure the required financial reporting quality for SMEs. The main focus of this study is to examine the attitudes of financial statement’s information’ users in Albania towards the adoption of this financial reporting standard for SMEs as progress on the general financial reporting process in Albania, and also to estimate their capabilities and interests on this matter.
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Reid, Christopher R., Mark C. Schall, Ryan Z. Amick, Jeffrey M. Schiffman, Ming-Lun Lu, Marty Smets, Haifa R. Moses, and Ryan Porto. "Wearable Technologies: How Will We Overcome Barriers to Enhance Worker Performance, Health, And Safety?" Proceedings of the Human Factors and Ergonomics Society Annual Meeting 61, no. 1 (September 2017): 1026–30. http://dx.doi.org/10.1177/1541931213601740.
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Wearable technologies are changing the way that people interact with the world. Personal physical activity monitors are becoming ubiquitous in our society and are helping to advance user health and performance, yet, many workplaces have not broadly adopted the technologies beyond either low fidelity/complexity pedometer-based applications or, inversely, high fidelity/complexity lab- based evaluations. Considering adoption of wearable technologies in the workplace, some technology-related concerns include; (1) types of data needed to be captured (motion, muscle, temperature, etc.), (2) constraints of sensor design, such as human-sensor system integration (embedded in clothing versus strapped to person), ruggedness, form factor, or weight, and (3) types of data interpretation and feedback applications that exist to translate data into useful information (communication, trend mapping, situational awareness). From the research design perspective, there is difficulty in conducting studies capable of demonstrating a safety or productivity that supports employing wearable technology in the workplace. Difficulties include poor access to workplaces and varied worker populations to conduct research, lack of funding, and the need for extended time periods to demonstrate utility (often longer than the lifecycle of the technology in question). Considering the industry perspective, barriers to adopting wearable technologies include lack of convincing data, cost, and anticipation of reduced productivity, poor usability, and/or information overload. Additionally, employee privacy concerns and public policy implications may provide challenges. Another potential barrier may be that some practitioners, however, believe that innovative technologies may be adopted without rigorous testing. This may have short term success to garner interest but may create a barrier to adoption in the long term if the devices are found to have no near or mid- term efficacy. The overarching goal of the session will be to improve understanding of different perspectives as it relates to the use, barriers, and adoption of wearable technologies and generate discussion for overcoming such barriers to improve the process of research to practice to research (RtPtR). The panelists are from a variety of industry sectors and academia. The session will begin with a 5- minute introductory statement from each panelist; therefore, most of the session will be a discussion between panelists and audience.
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Thi Ngoc, Bui. "Impact of factors on fair value accounting: empirical study in Vietnam." Investment Management and Financial Innovations 17, no. 3 (August 7, 2020): 10–26. http://dx.doi.org/10.21511/imfi.17(3).2020.02.
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Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.
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Malinovskaya, N. V. "Development trends in public reporting during the digitalization." International Accounting 23, no. 5 (May 15, 2020): 484–502. http://dx.doi.org/10.24891/ia.23.5.484.
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Subject. The article explores the impact of digitalization on the way public reporting of business entities develops. Objectives. The study reveals the substance of today's trends in the development of public reporting as ICT evolve. I also try raising the public awareness about the XBRL format to submit financial statements and integrated reporting. Methods. The study relies upon general methods of research, such as the analysis, synthesis, comparison, generalization, abstraction. Results. The article classifies development trends in public reporting classifying them by scale, inquiry of users, technological means. I determine why such trends arose in terms of technological means. XBRL is found to be a promising format for business data transfer, with difficulties in adopting it being studied by the Russian scholars, who specialize not only in accounting and financial reporting, but also in ICT. I unfold opportunities XBRL gives for sharing and distributing IFRS financial statements electronically. I also evaluate the potential of XBRL for circulating integrated reporting packages among users, though its adoption is impeded due to the non-existent taxonomy of integrated reporting. Conclusions and Relevance. ICT, modern communication means constructively promote public reporting. XBRL is widely spread internationally to release financial statements electronically, since the IFRS Foundation has outlined the IFRS taxonomy, which is constantly updated and adjusted for IFRS amendments. XBRL presentation of integrated reporting is indispensable without the uniform taxonomy of integrated financial reporting.
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Kindras, Iryna. "SELECTION OF LANGUAGE AND SPEECH MATERIAL FOR TEACHING FUTURE PHILOLOGISTS OF ORAL TURKISH MONOLOGICAL STATEMENTS ON THE ELEMENTARY LEVEL." Visnyk Taras Shevchenko National University of Kyiv. Pedagogy, no. 1 (7) (2018): 23–28. http://dx.doi.org/10.17721/2415-3699.2018.7.06.
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The article investigates of language and speech material for teaching future philologists of oral Turkish monological statements on the elementary level. In particular, the difficulties of teaching Turkish on the elementary level are analyzed, the criteria for selection of material for formation oral Turkish monological statements of students on the elementary level are proposed. Analysis of the literature on psychology showed that the quality of teaching process depends on the individual capabilities of the student and other factors that affect the teaching process. These factors include difficulties of teaching Turkish on the elementary level. According to the functional and psychological scheme of production oral monological statements the difficulties associated with the occurrence of a natural need of expression in a foreign language and the complexity of the definition of speaking and composition related to the definition of semantic content and logical sequence expression, means and methods of forming opinions and the difficulty of developing and implementing articulation program are differentiated. In addition, o the elementary level of study of Turkish language students facing the difficulties caused by the consequences interlingual interference. Interlingual interference affects basic aspects of language such as phonetics, grammar and semantics and can be a obstacle in learning a foreign language. Among the linguistic difficulties selected: phonetic (presence of phonemes that are not in native language; no equivalents of some consonants in the Ukrainian language [s]> [j]; [ğ]> yumuşak g; «law of consonants harmony (Ünsüz benzeşmesi)"; shift of emphasis), lexical (words similar in sound, adoption, use expressions that do not have equivalents; use established pair of expressions), morphological (agglutination; a special system case) and syntactic (reverse word order, punctuation rules of Turkish language different from Ukrainian). Selection lexical material should be based on the following criteria: frequency, themes and communicative value; for the selection of grammatical material defined such criteria as: frequency, the necessity and structural excellence; for the phonetic material we propose such criteria as: the degree of difficulty in mastering the phonetic phenomenon and normativity. The criteria of selection of educational texts for reading and listening are authenticity, speech excellence; availability; compliance with program requirements, age-related interests and needs of students and also the criterion of limited time of soundtracks.
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Angeloni, Silvia. "Cautiousness on convergence of accounting standards across countries." Corporate Communications: An International Journal 21, no. 2 (April 4, 2016): 246–67. http://dx.doi.org/10.1108/ccij-06-2015-0034.
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Purpose – The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP), with IFRS clearly emerging as a global financial reporting benchmark. This study is aimed at evaluating the main benefits but also some significant issues arising from the adoption of a single set of accounting standards. Design/methodology/approach – The main examples of theoretical and empirical literature for and against IFRS implementation are reviewed. Findings – Since markets became increasingly global, the comparability of financial statements is required to enable better corporate communication and transparency to the advantage of all stakeholders. The main difficulties of IFRS adoption by the USA are explored. Practical implications – The study’s implications are to emphasize the practical obstacles to resolving the issues of financial communication through a uniform set of standards, by highlighting the importance of taking into account other dynamics in improving the corporate disclosure domestically and globally. Originality/value – The key contribution of this study is to reflect on the best ways to reach global communication without sacrificing the effectiveness and affordability of financial reporting.
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Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (May 7, 2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.
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In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, even for financial analysts who are sophisticated users of financial statements. In this situation, we conjecture that the amount of details and types of information in segment disclosure will influence analysts’ forecast accuracy. Consistent with the prediction, we find that financial analysts are able to make more accurate earnings projections when firms provide more disaggregated accounting figures by each segment. Moreover, we find that analysts can make forecasts more accurately when firms disclose more persistent earnings component (i.e., segment operating income). Furthermore, we find that the effect of the segment disclosure levels on analysts’ forecast accuracy is more pronounced for firms with multi-segments. Our results indicate that disaggregated segment information is a useful source for financial analysts to have better understanding about complete picture of firms’ consolidated earnings and improve their forecasting performance.
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Danshina, Yuliia Volodymyrivna. "CONCEPTUALIZATION OF THE INSTRUMENTARIUM OF THE NET INTERACTION IN THE CONTROL OVER THE SYSTEM OF ADMINISTRATIVE SERVICES PROVISION IN UKRAINE." SCIENTIFIC BULLETIN OF POLISSIA, no. 3(15) (2018): 132–41. http://dx.doi.org/10.25140/2410-9576-2018-3(15)-132-141.
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Urgency of the research. The purposes of the Concepts [1; 2] define the formation of electronic governance performed on the basis of interaction among state, civil and business sectors, namely, a creation of conditions, which will give an opportunity for citizens to take a participation in the state – governance processes. Target setting. At the same time, the government needs to develop and provide tools that would maximize the involvement of all interested parties to the discussion and processes of adoption of state – governance decision and to the processes aimed at the development of electronic governance. Actual scientific researches and issues analysis. The problematics of modern understanding and conceptualization of models of governance has become a subject of scientific research results of many national scientists, as is an indisputable research interest for understanding of modern domestic governance processes. At different times these issues were considered by such scientists, as: V. Averianov, V. Bakumenko, Y. Kovbasiuk, M. Pasechnyk, Y. Surmin, Y. Sharov, and others. Uninvestigated parts of general matters defining. One of the most important ways to develop and improve the control over the system of administrative services provision in the context of electronization should become a greater openness of the system for the external environment. The research objective. In order to achieve results, it is necessary to take into account all possible organizational difficulties, to overcome them, analyzing and relying on the existing international practices in this area. The statement of basic materials. The article recommends the introduction of technology crowd sourcing into the control over the system of administrative services provision. A wide range of advantages for the control over the system of administrative services provision due to the usage of Crowd concept. Conclusions. The usage of Crowd concept will become one of the key directions in order to improve the control over the system of administrative services provision in the context of electronization and a legislative response will give an opportunity to increase the quality of adoption of state – governance decisions and to stabilize the level of credibility on the part of citizens towards their government.
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Pawlik, Andrzej. "BANK SPÓŁDZIELCZY (COOPERATIVE BANK) AS A GUARANTOR OF THE STABILISATION OF THE LOCAL FINANCIAL SYSTEM1." SCIENTIFIC BULLETIN OF POLISSIA, no. 1(17) (2019): 173–79. http://dx.doi.org/10.25140/2410-9576-2019-1(17)-173-179.
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Urgency of the research. One of the most essential sources of supporting regional and local development is the banking system. Target setting. The study presented describes cooperative banking, represented by Bank Polskiej Spółdzielczości S.A. and Bank Spółdzielczy w Kielcach. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development. Actual scientific researches and issues analysis. The foundations for the modern cooperative banking sector were laid by cooperative financial organisations functioning more than 150 years ago [Pawlik, 2017, s. 152]. Its history is connected with difficulties faced in the period of partitions, work at the foundations after the end of World War I and Poland’s regaining its national independence. Uninvestigated parts of general matters defining. At present, cooperative banking functions as a result of the adoption by the Sejm of the Republic of Poland on 7 December 2000 of the act on the functioning of cooperative banks, their associations and associating banks, which ensured new legal conditions for the functioning of the sector2. The research objective. The article formulates the hypothesis that nowadays activities of cooperative banks will contribute to regional and local development. The statement of basic materials. One of the most essential sources of supporting regional and local development is the banking system. This system can guarantee the stabilisation of the local financial system. By supporting the development of regional and local entrepreneurship through loans, investment activities of the banks and financial and investment consulting, it will determine the identity of the region concerned. Conclusions. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development.
Dissertations / Theses on the topic "Difficulties adoption of statement"
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Santos, George Magno. "Critérios utilizados pelos escritórios contábeis na adoção inicial do pronunciamento CPC PME." Universidade Presbiteriana Mackenzie, 2013. http://tede.mackenzie.br/jspui/handle/tede/910.
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Previous issue date: 2013-01-28Fundo Mackenzie de Pesquisa
As a new element to align international accounting practices, the Federal Accounting Council, through Resolution 1.255/2009 CFC approved the NBC T 19:41 which deals specifically with the rules of accounting in small and medium enterprises, for use in the financial statements for general purpose of this category of companies. In the context presented, this study aimed to investigate what are the main factors that influenced the Accounting Offices in the preparation, preparation and dissemination of financial statements of their clients, in view of the mandatory application of the CPC SMEs from the year ended December 31, 2010. Additionally highlight the major internal and external factors that influenced the adoption of Statement SMEs, and verify the behavior of society and accounting manager before the new requirement in the Financial Statements in the format CPC SMEs and their level of knowledge about such pronouncement SMEs. The research was exploratory in nature, using the qualitative method, using as a procedure for data collection, in-depth interviews with four partners of accounting firms. The data collected were processed through content analysis using NVivo software. The main results of the data analysis showed that most respondents offices is not motivated to adopt the pronouncement, making him only under special circumstances. The vision priority is the maintenance of tax rules and practices that continue to influence the accounting results, since the internal user is who else uses the accounting information, and not the external. We conclude that the absence of severe penalties for both companies, and for the offices and the lack of customer interest in the majority of SMEs, as well as offices in the tradition of meeting the fiscal aspects, precisely because of the hefty fines, potentiate untimely adoption. Ignorance on the part of the accountants of the differences between the CPC and CPC Full SMEs or full model, where the latter allows a greater economic result for the company, improving its performance indicators economics and finance, is a strong indication of the need for knowledge deep study of both pronouncements, to decide on which pronouncement adopt. Another factor is the Internal Revenue Service of Brazil did not accept the new accounting standard as the baseline for calculating federal taxes, where companies that adopted the standard CPC SMEs have to make several adjustments in order to nullify any impact that may be with the adoption of the new accounting standard on the base for calculating the taxes due.
Como novo elemento para alinhamento internacional das práticas contábeis, o Conselho Federal de Contabilidade, através da Resolução CFC 1.255/2009, aprovou a NBC T 19.41 que trata especificamente sobre as regras aplicáveis na contabilidade de pequenas e médias empresas, para aplicação nas demonstrações contábeis para fins gerais desta categoria de empresas. No contexto apresentado, este trabalho objetivou investigar quais são os principais fatores que influenciaram os Escritórios Contábeis na preparação, elaboração e divulgação das demonstrações financeiras de seus clientes, em vista da obrigatoriedade de aplicação do CPC PME à partir do exercício findo em 31 de dezembro de 2010. Complementarmente evidenciar os principais fatores internos e externos que influenciaram na adoção do Pronunciamento PME, e verificar o comportamento da sociedade contábil e empresária perante a nova exigência nas Demonstrações Contábeis no formato CPC PME e seu nível de conhecimento sobre o referido pronunciamento PME. A pesquisa realizada foi de natureza exploratória, com o uso do método qualitativo, utilizando como procedimento para a coleta de dados, entrevistas em profundidade com quatro sócios de escritórios de contabilidade. Os dados coletados foram tratados por meio da análise de conteúdo com a utilização do software NVIVO. Como principais resultados a análise dos dados apontou que a maioria dos escritórios questionados não está motivada a adotar o pronunciamento, fazendo-o apenas por força de situações especiais. A visão prioritária é a manutenção das práticas e regras fiscais que continuam influenciando os resultados contábeis, uma vez que o usuário interno é quem mais utiliza a informação contábil, e não o externo. Conclui-se que a ausência de penalidades severas tanto para as empresas, quanto para os escritórios e a falta de interesse dos clientes na maioria de PME, bem como a tradição dos escritórios em atender aos aspectos fiscais, justamente por conta das pesadas multas, potencializam a adoção intempestiva. O desconhecimento por parte dos contadores das diferenças entre o CPC PME e o CPC Full ou modelo completo, onde este último possibilita um resultado econômico maior para a empresa, melhorando os seus indicadores de performance econômico-financeira, é um indicativo forte da necessidade de um conhecimento profundo e estudo de ambos os pronunciamentos, para decidir sobre qual pronunciamento adotar. Outro fator preponderante é o da Receita Federal do Brasil não aceitar o novo padrão contábil como base inicial de cálculo dos tributos federais, onde as empresas que adotaram o padrão CPC PME têm que efetuar diversos ajustes como forma de anular todo e qualquer impacto que possa haver com a adoção do novo padrão contábil na base de cálculo dos tributos devidos.
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Smith, Christelle. "The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62682.
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In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is associated with changes in the comparability of financial statements. I also investigate the sources of any changes in the comparability of financial statements. I use data from South Africa, where, word for word, prior to the mandatory adoption of IFRS, local GAAP was the same as IFRS, and enforcement remained unchanged. I use two different measures of comparability, one based on accounting data (accruals-cash flow measure) and the other based on both accounting data and market data (earnings-return measure). I compare South African firms with two different groups, namely other mandatory IFRS adopters and non-adopters. My data show evidence of an increase in the comparability of the financial statements of South African firms with those of both adopters (both measures) and non-adopters (the earnings-return measure) following the mandatory adoption of IFRS. In additional analysis, I found a global increase in the comparability of firms' financial statements that is consistent with market changes unrelated to IFRS adoption as one of the sources of the increase in comparability. Moreover, an incremental increase in the comparability of the financial statements of South African firms after the mandatory adoption of IFRS, relative to the increase in the comparability of the financial statements of non-adopting firms, is consistent with benefits from using the IFRS "label" and with the expanded IFRS network as sources of increased comparability.Thesis (PhD)--University of Pretoria, 2017.
Accounting
PhD
Unrestricted
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Tsalavoutas, Ioannis. "Adoption of IFRS by Greek listed companies : financial statement effects, level of compliance and value relevance." Thesis, University of Edinburgh, 2009. http://hdl.handle.net/1842/4060.
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This study examines issues relating to the mandatory adoption of International Financial Reporting Standards (IFRS) by Greek listed companies. Initially, the impact of transition, as a result of differences between IFRS and Greek GAAP, on the first IFRS financial statements in 2005 is assessed. Then, a disclosure index is constructed, containing all the disclosure items mandated by the IFRS extant at the end of April 2006. Based on this research instrument, and two disclosure index methods, compliance with IFRS mandatory disclosures in their first year of implementation is examined. A review of disclosure theories, the features of the Greek financial reporting system, and considerations regarding the timing of the research are used as a basis for establishing a priori expectations and testing the potential factors explaining compliance with IFRS mandatory disclosures. Subsequently, any change in the value relevance of accounting information before and immediately after IFRS mandatory implementation is examined. Whether the reconciliation statements required by IFRS 1 provided value relevant information to investors is also explored. Finally, the valuation implications of IFRS mandatory disclosures are explored. The above analyses indicate the following. Greek listed companies’ financial statements were affected significantly by the adoption of IFRS. The average level of compliance with IFRS mandatory disclosures approximates to 80%. The impact on net income and shareholders’ equity, as a result of the transition to IFRS, as well as audit firm size, are significantly associated with the extent to which companies comply. No change in the value relevance of accounting information between 2004 and 2005 is identified. Reconciliation adjustments are incrementally value relevant and levels of mandatory disclosures do have valuation effects. Based on the findings of the above analyses, the study contributes to the relevant literature and discusses policy implications. It also concludes with suggestions for further research and recommendations on the methods for measuring compliance with IFRS mandatory disclosures.
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Karabut, Vitaliy. "ADOPTION OF IFRS BY ENTITIES IN CONSUMER PRODUCTS INDUSTRY." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264423.
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The goal of the master's thesis is to prepare the opening statement of financial position according to the International Financial Reporting Standards. The theoretical part commences with the analysis of the current regulation of IFRS in the Czech Republic. Then follows the explanation of conditions and reasons for transition to IFRS. In the end of the theoretical part, the process of transition is explained as well as the application of IFRS 1. The practical part deals with the detail analysis of the individual line items of the statement of financial position according to the Czech GAAP. There also analyzed the relevant regulation of individual line items according to IFRS as well as performed adjustments required from the entity in order to transition to IFRS.
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Kilroy, Genevieve. "A multiple case study investigating participation of children and young people with social, emotional and behavioural difficulties (SEBD) in statutory review processes." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/a-multiple-case-study-investigating-participation-of-children-and-young-people-with-social-emotional-and-behavioural-difficulties-sebd-in-statutory-review-processes(68382255-b005-453e-afc8-ef6bc3f80016).html.
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The participation of children and young people (CYP) in decisions affecting them is high on the political agenda. CYP with special educational needs (SEN) in the form of social, emotional and behavioural difficulties (SEBD) continue to be under-represented in the literature with regard to participation and sharing their views. CYP with a statement of SEN must be formally reviewed on an annual basis, which is referred to as the annual statement review (ASR). The current research investigates how CYP with SEBD are presently participating in this formal and regular process that involves reviewing, decision-making and planning around their individual needs. A multiple case study was carried out, which involved two educational provisions, a resource based provision and a special provision, both for CYP with SEBD. Participants included the special educational needs coordinator (SENCo) in each provision, two CYP from the resource based provision, and one CYP from the special provision. Each of the three CYP were the focus of each individual case, with the two CYP from resource based provision being in Key Stage 2 and the individual CYP in special provision in Key Stage 4 of the National Curriculum. Main methods of data collection were semi-structured interview and observation throughout the ASR process. Data was analysed using thematic and content analysis. From a critical realist perspective, the investigation revealed that current practice to enable CYP with SEBD to participate in their ASR was found to be good, although it was proposed it could be better. This overall finding is based on the perspective that CYP should have the opportunity to make an impact on the ASR process as well as the outcome through decision-making, no matter how small the decision is that they are involved with. This was not always the case in the current practice examined in the study, more so with the younger CYP attending the resource based provision. The findings contribute to developing a good practice model for schools to support CYP with SEBD to effectively participate in review, decision-making and planning around their needs in statutory processes. A further research opportunity would be to investigate such practice in specialist provision for CYP with SEBD on a wider scale by using the survey design, to consider the current findings in a wider context.
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Al-Mijrab, Anwar Salih Ali. "An investigation into the difficulties affecting the adoption of ISO 9000, a quality management system, in Libyan service and manufacturing industries." Thesis, Northumbria University, 2011. http://nrl.northumbria.ac.uk/961/.
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Stash, Amanda. "An exploratory study of the experiences of children with a Statement of Special Educational Needs for Moderate Learning Difficulties in mainstream primary schools : a multiple-embedded case study." Thesis, University College London (University of London), 2012. http://discovery.ucl.ac.uk/10020659/.
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Children with Statements of Special Educational Needs (SSEN) are among the most vulnerable pupils within mainstream schools. However, few studies have attempted to understand the day-to-day educational experiences of such children. Whilst researchers have considered the barriers that parents and schools face in terms of gaining a SSEN; there is little research about the ways in which schools plan and provide for pupils with SSEN and how they rate the support they receive. A key aim of this study was to explore the experiences that two children with a SSEN for Moderate Learning Difficulties (MLD) had in two mainstream primary schools. The secondary aim was to ascertain whether the support put in place for the pupils was related to the objectives set out in their SSEN. Finally, the researcher sought to explore the views that the pupils with a SSEN had about the support they received in school. A Case Study framework was adopted to address these questions. Two pupils with a SSEN for MLD enrolled in year 5 mainstream classroom were invited to take part in the study. Systematic observations were completed over the course of a week and semi-structured interviews were carried out with school staff and the pupils' parents. The pupils' views were obtained via a participatory activity and a semi-structured interview. Interviews were analysed using thematic analysis. The study found that the pupils with SSENs had considerably different learning experiences in comparison to their typically developing peers. The target pupils spent almost half of their time outside the classroom and as suggested by other researchers (Blatchford et al, 2009b) the TAs had a crucial role in providing direct pedagogical support to them. There were notable differences between the comparison group and the target pupils in terms of working in groups and accessing peers, which raised questions about the target pupils' sense of belonging within their school.
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Doney, Jonathan. "'That would be an Ecumenical matter' : contextualizing the adoption of the study of world religions in English religious education using 'statement archaeology', a systematic operationalization of Foucault's historical method." Thesis, University of Exeter, 2015. http://hdl.handle.net/10871/18518.
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It is claimed that during the 1960s and 1970s a new chapter in the history of English Religious Education (hereafter RE) began. Christian Confessionalism, whereby children were introduced to, nurtured in, and encouraged to adopt, the Christian faith, was swept aside and replaced by a non-confessional, phenomenological, multi-faith model, in which children were introduced to a variety of World Religions, with the aim that they would become more understanding of and tolerant towards others. Subsequently the study of World Religions (hereafter SWR) was adopted at all phases of the school system. Whilst this transition has been subjected to a wealth of historical analysis, existing accounts concentrate on narrative reconstructions of what happened, rather than investigating the complex interaction of discourses that created circumstances in which the change became possible. By framing analysis within national boundaries these reconstructions also overlook supranational influences. Thus, the supranational ecumenical movement (concerned with achieving greater unity and co-operation between denominationally separated Christian groups) has hitherto been largely overlooked. Drawing on Michel Foucault’s historical methods, I have developed a critical methodology, which examines how certain practices become possible. This method, Statement Archaeology, follows Foucault in emphasizing ‘discontinuities’, ‘statements’, and the search for the ‘relative beginnings’ of particular practices. Deploying the method entailed a detailed forensic exploration of relevant primary, unutilized, sources drawn from relevant domains of ecumenical discourses at both supranational (World Council of Churches) and national (British Council of Churches) levels. These sources were identified by tracing the provenance, and origin, of ecumenical statements repeated within Schools Council Working Paper 36 (1971). A ‘compound’ framework of understanding, combining the notions of Governmentality and Normalization, has been used. The thesis presents a number of original contributions to knowledge. By focusing on the multiple intersections of supranational and national domains of ecumenical discourse, Statement Archaeology reveals a much greater level of complexity than has hitherto been described and exposes a more nuanced understanding of how it became possible for SWR to be adopted, suggesting that the ‘relative beginnings’ of the practice are located—to some extent—in national ecumenical discourses. Further, supranational issues that affected these processes are unearthed, and motivations behind them are exposed, thus highlighting the importance of incorporating ecumenical discourses into the historiography of RE. The research also problematizes some assertions that have become characteristic of the existing historical narrative. Amongst other things, it disputes the existing positioning of Working Paper 36, highlights the problematic positioning of ‘mass immigration’ as a causal factor in adoption of SWR, and exposes a complexity of terminology, none of which appear to have been examined previously. These findings have application both in England and elsewhere, and are briefly discussed in relation to two other national contexts where approaches akin to SWR have been adopted. Finally, the limitations of the study are discussed and recommendations made for further work.
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Creagh, Gerda. "'The difference that makes the difference' : what do pupils think helps change their behaviour in a school specifically designed for pupils with a statement for Social, Emotional and Behavioural Difficulties and do the same things work for Looked After Children in the same environment? : a pupil perspective." Thesis, Queen's University Belfast, 2016. https://pure.qub.ac.uk/portal/en/theses/the-difference-that-makes-the-difference-what-do-pupils-think-helps-change-their-behaviour-in-a-school-specifically-designed-for-pupils-with-a-statement-for-social-emotional-and-behavioural-difficulties-and-do-the-same-things-work-for-looked-after-children-in-the-same-environment--a-pupil-perspective(523a74b3-b8b1-4c78-b7d4-0a094b4e09c7).html.
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I have worked my whole career with children presenting with what is now refer to as ‘social, emotional and behavioural difficulties’ (SEBD) and I feel I have gained much expertise in this field. One of the ongoing problems of working in the field is that although much good work is done with the children and many strategies, that seem to work well, are intuitively used by experienced teachers, there is little research to back this experiential approach. Therefore there is a lack of evidence- based practice as to what works with these young people and even less evidence about what the children think works for them. Researchers in the field, Cooper and Jacobs (2011, p3) state ‘The paucity of literature was in itself significant given not only the current widespread concern about addressing emotional and behavioural difficulties within schools in England but also the ready acceptance of a relatively small number of initiatives, which have an identifiable structure in terms of training courses and anecdotal evidence of efficacy but negligible support in terms of research studies’. They conclude their ‘International Review’ suggesting, ‘There is relatively little independent research and evaluation on curriculum provision for permanently excluded pupils below key stage 4. Apart from notable examples such as Hayden and Ward (1996) the experiences of such pupils also do not feature in recent literature’ (Cooper and Jacobs, 2011,p.23). Fletcher-Campbell and Wilkin (2003,p.3) concur that, ‘ the sources upon which this review draws were limited to post-1994 literature. It became apparent that a considerable number of the post-1994 sources identified focused on statistical trends, causes, and preventative work in mainstream schools, rather than on provision for excluded pupils.’ Working in this area gives me a great opportunity to study some aspects that may add to the current research on the provision for excluded pupils. The other interest I have is to explore if the same approaches work for or can change behaviours in Looked After Children. This vulnerable group of young people are growing in numbers and schools are often ill equipped to manage the emotional and behavioural fallout of being a Looked After Child. Dowling et al. (2012,p.4) would suggest, ‘with the exception of a few important local studies, there remains a noticeable lack of research knowledge regarding the numbers, characteristics and experiences of this vulnerable group of children looked after by social services. In our school the number of looked after children is growing year on year and I thought it timely that we investigate if what we do not only helps change behaviours in children with SEBD but in children with SEBD who are also Looked After. According to VOIPIC (2012,p.2) ‘There is a gap in research, investment and services which leave Looked After Children/Care Leavers in Northern Ireland doubly disadvantaged.’ In a school such as ours we are in a prime position to help fill this research gap and improve the life chances of this very vulnerable group of young people.
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Schlossberger, Alexander. "Analýza implementace IFRS pro SME v podmínkách konkrétní obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124953.
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This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.
Books on the topic "Difficulties adoption of statement"
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Great Britain. Department of the Environment for Northern Ireland. Antrim area plan: Adoption statement. Belfast: Stationery Office, 1999.
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Ireland, Great Britain Department of the Environment for Northern. Newry & Mourne Area Plans: Adoption Statement. [Belfast]: Department of the Environment for Northern Ireland, 1988.
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Great Britain. Department of the Environment for Northern Ireland. Ballymacoss local plan: Adoption statement 1988. [Belfast]: H.M.S.O., 1988.
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Great Britain. Department of the Environment for Northern Ireland. Enniskillen town centre plan: Adoption statement 1989. Belfast: HMSO, 1989.
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Ireland, Great Britain Department of the Environment for Northern. Bangor town centre plan: Adoption statement 1995. Belfast: H.M.S.O., 1995.
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Ireland, Great Britain Department of the Environment for Northern. Armagh area plan 2004: Adoption statement 1995. Belfast: H.M.S.O., 1995.
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Great Britain. Department of the Environment for Northern Ireland. Omagh area plan 1987-2002: Adoption statement 1992. Belfast: HMSO, 1992.
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Great Britain. Department of the Environment for Northern Ireland. Londonderry area plan 1981-1996: Adoption statement 1990. Belfast: H.M.S.O., 1990.
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Great Britain. Department of the Environment for Northern Ireland. Limavady area plan, [1984-1999]: Adoption statement 1988. Belfast: H.M.S.O., 1988.
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Great Britain. Department of the Environment for Northern Ireland. Dungannon town centre plan (1985-1994): Adoption statement 1987. [Belfast]: H.M.S.O., 1987.
Find full textBook chapters on the topic "Difficulties adoption of statement"
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Engberg-Pedersen, Lars, and Adam Fejerskov. "The Difficulties of Diffusing the 2030 Agenda: Situated Norm Engagement and Development Organisations." In The Palgrave Handbook of Development Cooperation for Achieving the 2030 Agenda, 165–83. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57938-8_8.
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AbstractThe adoption of the 2030 Agenda was only the end of the beginning. To realise the goals, the challenge that lies ahead—prompted by its universal nature—is to implement the agenda’s rapid diffusion into national policies and reforms needed all over the world. This is no easy task. The historical legacies of global normative agreements have taught us that global norms rarely bring about the forms of change that we expect them to. How can we explain these apparent challenges of spreading global norms across the world? We argue that the diffusion of the 2030 Agenda and the Sustainable Development Goals is not only challenged because of contemporary political circumstances, but also because of the fundamental situated nature of how actors engage with global norms.
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Putta, Abheeshta, Ömer Uludağ, Maria Paasivaara, and Shun-Long Hong. "Benefits and Challenges of Adopting SAFe - An Empirical Survey." In Lecture Notes in Business Information Processing, 172–87. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78098-2_11.
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AbstractDuring the last two decades, turbulent business environments tempted firms to adopt agile methods to cope with the ever-changing customer demands. The success of agile methods in small and co-located teams inspired companies to apply them to large-scale endeavors. Agile scaling frameworks, such as the Scaled Agile Framework (SAFe), have been proposed by practitioners to scale agile practices to large projects and enterprises. Companies are increasingly taking these frameworks into use. However, the number of quantitative empirical studies assessing the benefits and challenges of adopting the agile scaling frameworks is still limited. This paper starts filling in this gap by presenting the results from a survey of 100 industry participants around the world on their perception of the benefits and challenges of adopting the SAFe framework. Our results show that the SAFe adoption improves transparency, as well as collaboration and dependency management between agile teams. The most commonly mentioned challenges of the SAFe adoption are organizational politics, difficulties in establishing an agile mindset, change resistance, and team formation challenges.
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Bianchini, Carlo, Martina Attenni, and Giorgia Potestà. "Regenerative Design Tools for the Existing City: HBIM Potentials." In Future City, 23–43. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71819-0_2.
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AbstractThe first 25 years of the so-called ‘digital revolution’ have deeply changed the methods and tools of our interaction with the ‘architectural domain’. Traditional lines sketched on traditional paper have been soon replaced by digital mathematical entities created by Computer Aided Design (CAD) systems. Nowadays, we are witnessing a similar shift this time from CAD to the Building Information Modelling (BIM), a system that shows the ability to manage the fragmented but interconnected information needed in building workflow in an ‘all-in-one’ environment. However, while BIM is already a powerful option for new structures, for existing ones (especially when historical) it still reveals inadequate. This issue, seriously affecting the future of the built environment, cannot be ignored in order to control the ‘shaping’ of buildings and cities and especially when their design aims at becoming ‘regenerative’. In this framework, this chapter will try to outline the many difficulties connected with the application of BIM to the existing building stock: a problem that is generally regarded as ‘sectorial’ but that on the contrary will be crucial in view of a probable generalized adoption, considering that existing constructions represent about 70% of the whole European stock.
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Gangwar, Hemlata. "Big Data Adoption." In Optimizing Data and New Methods for Efficient Knowledge Discovery and Information Resources Management, 138–71. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2235-6.ch007.
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This study inspects how big data is comprehended by IT experts and the difficulties that they have in respect to the reception of big data examination. The study also looks into the contributing factors of big data adoption within the manufacturing and services sectors in India. The data were analyzed using exploratory and confirmatory factor analyses, and relevant hypotheses were derived and tested by SEM analysis. The findings revealed that relative advantage, compatibility, complexity, organizational size, top management support, competitive pressure, vendor support, data management, and data privacy are the factors that are important for both industries. Through a comparison of the industries, statistically significant differences between the service and the manufacturing sectors were found; in other words, it has been noted that the relative importance of all factors for big data adoption differs between the industries, with the only exception being its complexity – it was found to be insignificant for the manufacturing sector.
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Winnicott, Donald W. "Review: Adoption Policy and Practice." In The Collected Works of D. W. Winnicott, 427–28. Oxford University Press, 2016. http://dx.doi.org/10.1093/med:psych/9780190271398.003.0074.
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Winnicott’s review of Adoption Policy and Practice by Goodacre, which he finds to be a scholarly report from which a great deal may be learned about overcoming difficulties in the field of fostering and adoption. He notes that the work finds many matters for improvement in the process of adoption, raising the issue that parents need help talking over their experience and that the child needs to be told at some point that he or she is adopted.
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Lytras, Miltiadis D., and Patricia Ordóñez de Pablos. "The Building of the Intellectual Capital Statement in Multinationals." In Knowledge Ecology in Global Business, 212–23. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-270-1.ch013.
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Multinational companies (MNCs) are facing important challenges within the current economic context. Rapid technological changes, the globalization of the economy, the existence of increasingly demanding consumers are, among other factors, the origin of the difficulties involved in achieving and sustaining a competitive advantage in the long term.One of the keys for overcoming these difficulties is to manage knowledge-based resources appropriately. However, in order to be able to manage these resources, the multinationals need to know, with complete transparency, just what these resources are, and this is achieved by quantifying them. The quantification of knowledge-based resources and the preparation of intellectual capital statements represent two strategic challenges for the MNCs.
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Goldberg, Abbie E. "“Meeting the Reality of Our Situation”." In Open Adoption and Diverse Families, 91–124. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190692032.003.0004.
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This chapter examines the “matching” process between birth and adoptive parents, as well as the adoptive placement process and its immediate aftermath. It addresses the reasons that adoptive parents are typically selected by expectant parents—or agencies, when birth parents do not wish to make the decision. It also explores parents’ accounts of their initial meetings with the birth parents, as well as the varied circumstances that surrounded the placement of children (e.g., expectant parents’ financial difficulties or emotional instability). The chapter also addresses initial patterns of openness and contact between birth and adoptive families, alongside a discussion of how adoptive parents’ expectations surrounding openness may be unmet in ways that may be frustrating, challenging, or ultimately rewarding.
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Odia, J. O. "The Determinants and Financial Statement Effects of IFRS Adoption in Nigeria." In Advances in Finance, Accounting, and Economics, 319–41. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch016.
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The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeria. It also investigate into the impact of effect of the adoption of IFRS on accounting figures and ratios in the financial statements of 50 companies quoted in the Nigerian Stock Exchange. The determinants considered include firm's characteristics (firm size, operating cash flow, leverage, turnover, growth in turnover, profitability, liquidity and earnings quality) and corporate governance variables (board size, board independence and audit type). The data were obtained from the annual reports of companies listed in the Nigerian Stock Exchange between 2011 and 2013 and was analyzed using the ordinary least square (OLS) and logistic regression which were used to test for determinants of IFRS adoption while the independent t-test was used to examine the financial statement effects. With regard to the determinants, the empirical result indicates only profitability and earnings quality have significant but negative association with IFRS adoption. Moreover, IFRS adoption has significant effect on the return on equity.
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Pereira, Denise Lopes. "Analysis and Evaluation of Lean Culture Adoption." In Advances in Logistics, Operations, and Management Science, 168–81. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7452-2.ch009.
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With increased competition, speculation, changes in customer expectations, and world events that significantly disturb the markets, managers have more technical difficulties in coordinating/monitoring organizational processes and practices. The lean philosophy made it possible, through the identification of the most recurring problems within the company under study, to understand the restructuring needs of the organizational culture, the revision of fundamental key processes, the significant improvement in response times, and the assumption of a commitment by stakeholders from the various areas of activity in the company. In this context, this work, carried out in the scope of internship, aims to analyze and evaluate the importance of adopting the lean concept in a multinational company, inferring about the benefits achieved and the improvements felt with regard to competitiveness and service level. In this sense, it was clear that the adoption of lean allows the optimization of key processes.
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Sanders, Andrew. "Jimmy Carter and the Presidential Statement on Northern Ireland." In The Long Peace Process, 91–138. Liverpool University Press, 2019. http://dx.doi.org/10.3828/liverpool/9781786940445.003.0004.
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This chapter explores the 1977 statement on Northern Ireland which was delivered by President Jimmy Carter. Expanding on issues identified in the previous chapter, it considers Carter’s approach to Northern Ireland at a time when governments in both the UK and Ireland were changing. It focuses on the State Department embargo on gun sales to the Royal Ulster Constabulary and considers the difficulties this posed for Anglo-American relations at the time. It also looks at the developing protest in the prison system of Northern Ireland, which would ultimately lead to a hunger strike by IRA and INLA prisoners.
Conference papers on the topic "Difficulties adoption of statement"
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Ali, Azad, and Shardul Pandya. "Starting Doctoral Dissertation Journey with a Solid Research Problem Statement – A Four Stage Framework [Pre-publication draft]]." In InSITE 2021: Informing Science + IT Education Conferences. Informing Science Institute, 2021. http://dx.doi.org/10.28945/4770.
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Aim/Purpose: Provide methodology suggesting steps to doctoral mentors to work with students in constructing their research problem statement in their dissertation. Background: Doctoral students face difficulties writing their dissertation and they begin by writing the research problem statement. Methodology: This paper uses a framework widely used to describe student adjustment to graduate studies in general and to doctoral program in particular. Contribution: This study provides a framework to mentors/advisors that is helpful in guiding the students to writing their research problem statement. Findings: Writing a research problem statement is difficult by itself. Following a methodological approach suggested in this study could help with writing it. Recommendations for Practitioners: A methodological approach in writing the dissertation is helpful to mitigate the difficulties of writing the dissertation. Our study tackles difficulties with writing the research problem statement. Recommendations for Researchers: More research needs to be done on methodological approach to writing the other sections in the dissertation. Impact on Society: Our findings in this research will help doctoral mentors/advisors as they guide students in completing the writing of their research problem statement Future Research: Intention for future research is to follow similar methodological approach in guiding students in writing the other sections of the dissertation. *** NOTE: The final version of this paper has been published in the International Journal of Doctoral Studies https://doi.org/10.28945/4839 ***
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Amin, Latif. "Difficulties in issuing the constitution of the Kurdistan Region." In INTERNATIONAL CONFERENCE OF DEFICIENCIES AND INFLATION ASPECTS IN LEGISLATION. University of Human Development, 2021. http://dx.doi.org/10.21928/uhdicdial.pp181-190.
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The Constitution is the basic law and from it all authorities derive their powers and the legitimacy of their actions, through which the form of the state, its government, its system of governance, the nature of authorities, their competencies, the relations between them, and their limits are determined, in addition to determining the rights of citizens: individuals and groups, and ensuring the performance of these rights for them. It is the right of any region or state in the federal state to have a constitution, and in the Kurdistan region it was possible to establish a constitution for the region since 1992 after the issuance of the federal statement by the Parliament of Kurdistan, which decided to define the right of the Kurds to disobey as a formula for peaceful coexistence in federalism, but this was not done, Since the issuance of the Iraqi Constitution of 2005 and its entry into force in 2006 and its recognition of the Kurdistan Region as a region within federal Iraq, the region should have drawn up its constitution based on the provisions of Article 120 of the Constitution. Undoubtedly, there are several internal and regional reasons and obstacles that stand in the way of the enactment of the constitution in the most valuable of them - There is no single supreme authority in the region, but there are two authorities, one in Erbil and the other in Sulaymaniyah, both of whom consider themselves equal to the other The regional impact represented by the interventions of the two neighboring countries, Iran and TurkeThe absence of the mentality of the statesmen, but the mentality of the men of power and the party, and looking at the constitution from a narrow hierarchical perspective. In order for the region to have a good constitution, these obstacles must be removedy
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Luo, Min, Luman Yu, and Yimiao Yao. "Analysis on RAMS Information for Metro Vehicles Using Natural Language Processing Algorithm: Evidence From China." In ASME 2020 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/imece2020-24363.
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Abstract The RAMS information of rail vehicles is an important data for the operation and maintenance of rail transit, and is the key to improving the performance and reliability level of rail vehicle equipment. At present, there are a large number of colloquial, hybridized and subjective data records in the RAMS information of metro trains; especially in the vehicle fault record, this phenomenon is widespread, which brings great difficulties to subsequent data analysis. Therefore, how to convert these irregular fault records into computer-readable fault texts is of great significance. This paper proposes the RAMS information structuring algorithm based on the Jieba word segmentation and Doc2Vec technology. Besides, we compile a professional dictionary of metro vehicles and a standard fault statement library for metro vehicles.
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Kazeni, Monde, and Nosipho Mkhwanazi. "LIFE SCIENCES TEACHERS’ UNDERSTANDING, PERCEPTIONS AND ADOPTION OF INQUIRY-BASED SCIENCE EDUCATION IN SELECTED SOUTH AFRICAN HIGH SCHOOLS." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end006.
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In recent years, Inquiry-Based Science Education (IBSE) has emerged as one of the most effective and beneficial science teaching practices for developing science concepts in learners and for motivating them in the study of science subjects. IBSE is a pedagogical practice that allows learners to develop key scientific ideas and to understand the natural world, using skills employed by scientists. Like most science school curricula around the world, the South African life sciences national curriculum (referred to as Curriculum and Assessment Policy Statement - CAPS), advocates for the adoption of IBSE. Despite the growing consensus about the cognitive and motivational benefits of IBSE, this pedagogical approach is seldom implemented by life science teachers, due to various factors. This qualitative research, involving a case study, explored the knowledge, perceptions, and adoption of IBSE by four life sciences high school teachers, conveniently selected from public schools around Johannesburg, in South Africa. Data were collected using semi-structured interviews, and the findings show that participating teachers have substantial knowledge and positive perceptions of IBSE. However, they are less inclined to adopting IBSE in their life science classrooms due to inhibiting factors. We recommend the training of life sciences teachers in effective way of abating the constraints of implementing IBSE effectively.
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Tkachev, Vitaliy. "Protocols of the Irkutsk Regional Union of Soviet Artists in 1937–1938 as a Source for Studying the Economic History of the Creative Association." In Irkutsk Historical and Economic Yearbook 2020. Baikal State University, 2020. http://dx.doi.org/10.17150/978-5-7253-3017-5.52.
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The article analyzes the protocols of the board and general meetings of the Irkutsk Regional Union of Soviet Artists for 1937–1938. The history of the Union, the adoption of program documents, the charter, the organization and holding of exhibitions, the preparation of estimates and plans, the adoption of new members and the exclusion of old ones are considered. The paper presents the economic history of the creative association through the protocols of the Irkutsk Regional Union of Soviet Artists in 1937–1938. Through official documents, financial difficulties and material support for the members of the union are identified, the question of contracting is raised, estimates and plans are determined.
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Sommeillier, Raoul, and Frédéric Robert. "Combining DoV framework and methodological preconceptions to improve student’s electrical circuit solving strategies." In Fifth International Conference on Higher Education Advances. Valencia: Universitat Politècnica València, 2019. http://dx.doi.org/10.4995/head19.2019.9458.
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Our research studies about student’s prior knowledge acting as learning difficulties (referred to as preconceptions) in electricity courses at university level led us to define knowledge as the association of two elements: a model and a domain of validity (DoV). This statement is the core of the DoV framework. This framework reveals its powerfulness in the way it helps teachers to map students’ cognitive structures, to identify their preconceptions as well as to derive effective teaching strategies. Quantitative experimentations we carry out indicate a lack of global circuit solving strategy among students. Especially, they highlight the fact that the difficulties encountered by those students in network analysis are not that much relying on the mastering of solving methods but on the method selection process. This lack of solving strategy prevents the students to grasp the domain of validity of the solving methods they master, so to associate the relevant methods with the suitable circuits. This paper depicts how the application of the DoV framework to this problem-solving process reveals to be a great tool to identify and tackle students’ (methodological) preconceptions as well as to formalize, rationalize and simplify complex solving strategies making them easier to explain, teach and learn.
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Evans, Paul, and Emma Langley. "Practical Difficulties of Sampling Ballast Tanks - What Lessons Can Be Learned?" In IMarEST Ballast Water Technology Conference. IMarEST, 2017. http://dx.doi.org/10.24868/bwtc6.2017.003.
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The adoption of the International Convention for the Control and Management of Ships’ Ballast Water and Sediments (BWMC) in 2004 (herewith the Convention) has sought to prevent the spread of harmful aquatic organisms and pathogens in the ballast water and sediments of ships, threatening marine ecosystems worldwide. The Convention sets out the various requirements and the various steps vessels owners / operators and port States need to undertake in order to effectively manage ballast water and sediments. However, there are still open issues and uncertainty, including the scientific and practical challenges of sampling of ballast tanks and monitoring compliance with the Convention’s standards. In order to monitor compliance with the Convention’s standards, documented management practices can be inspected for appropriateness and inspection of vessel log books can give an indication that practices have been implemented. However, sampling is the most effective way to ensure compliance with standards set out in the Convention. To check compliance with the D-1 (exchange) standard, vessel log books should be inspected and sampling can be used to check for anomalies in the composition of the ballast water (e.g. salinity). D-1 compliance is intended as an interim step until treatment systems are more widely available – although, some ports may require exchange as well as treatment in the long term. Compliance with the D-2 (performance) standard following treatment of the ballast water requires the sampling of biological, chemical and physical parameters. Whether checking compliance to the D-1 or D-2 standards, there are significant sampling challenges. These include the logistics of gaining vessel access; having multiple sample methods available to suit ballast tank access restrictions; getting a representative sample; sample analyses; sample interpretation and; what to do if a sample fails? In addition to this, local requirements can present further challenges (e.g. small time windows for bacterial analysis). This paper will highlight the difficulties of sampling ballast tanks in practice, drawing from national and international experiences, and will also comment more broadly on the sampling process and governance – such as regional differences and the role of port State control. Drawing on protocols adopted by other states will help to facilitate a more efficient, consistent and organised implementation of the Convention to the shipping community worldwide.
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Towse, H., and B. Cooper. "G289(P) Parental evaluation of a community paediatric clinic for children and young people with developmental difficulties following adoption and special guardianship order." In Royal College of Paediatrics and Child Health, Abstracts of the RCPCH Conference–Online, 25 September 2020–13 November 2020. BMJ Publishing Group Ltd and Royal College of Paediatrics and Child Health, 2020. http://dx.doi.org/10.1136/archdischild-2020-rcpch.250.
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Williams, Lawrence J., and David J. Pethrick. "User Experience in Upgrading Early Models of Aero Derived Gas Turbine Pipeline Compressor Units to Current Standards." In ASME 1990 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1990. http://dx.doi.org/10.1115/90-gt-291.
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On July 3, 1964 TransCanada PipeLines Limited commissioned the first Rolls-Royce Industrial Avon, in a Cooper Bessemer pipeline compressor set. In 1986, Cooper-Rolls introduced upgraded versions of the Avon (1535E) and power turbine (RT48S). In 1987, TransCanada converted an Avon to 1535E standard at one location and power turbines to RT48S at two other locations. Following one year of acceptable operation, four units were converted to the “Production” standard with both Avon and power turbine upgraded in 1988. Testing showed the old, modified units to achieve the performance guaranteed for new engines. The condition of the lead Avon 1535E at tear-down after 6000 hours is described, together with a statement on condition after 15000 hours. The four units modified in 1988 were torn down for inspection during the Summer of 1989, and their condition is discussed. Minor operating difficulties are described together with their solutions. This paper publishes work that was presented without publication at the Toronto conference in June 1989 together with new information which has become available since that time.
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Ağaoğlu, Cahit. "Problems of Turkish and Foreign Construction Companies on the Fidic Arbitration Rules." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01954.
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FIDIC rules are generally accepted as standard contract for construction projects in international commercial practice. Disputes arising from standard agreements are often referred to as international arbitration rules. However, at the beginning of the difficulties encountered in the arbitration proceedings under the FIDIC Rules at the international arbitration institutions, the question is whether the engineer is impartial. On the other hand, the fact that the Dispute Adjudication Board (DAB) has been used effectively is also an important issue. It has been revealed through the case-law that the adoption of the FIDIC Rules by the domestic laws of the parties has not yet reached the desired stage. Aside from the fact that arbitral awards are confronted with public authority during the enforcement phase, there are also difficulties of parallel proceedings that national courts have resorted to legal proceedings although there is an agreement involving arbitration clauses. The protection of the investor, the equitable treatment of the investor and the protection against expropriation are all on the agenda and a direct link can be established between FIDIC and Bilateral Investment Treaties.