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While items published in the ABA Journal 'do not reflect the views of the ABA,' you are still responsible for the items you choose to publish. 'This Is Us' (October-November, [...]

Abstract A national mail survey of Head Start preschool teachers (N = 500) was conducted to assess their practices, the availability of specialist support, and their views related to emergent [...]

Much debate in media and communication studies is based on exaggerated opposition between the digital sublime and the digital abject: overly enthusiastic optimism versus determined pessimism over the potential of new technologies. This inhibits the discipline's claims to provide rigorous insight into industry and social change--which is, after all, continuous. Instead of having to decide one way or the other, we need to ask how we study the process of change. This article examines the impact of online distribution in the film industry, particularly addressing the question of rates of change. Are there genuinely new players disrupting the established oligopoly, and if so with what effect? Is there evidence of disruption to, and innovation in, business models? Has cultural change been forced on the incumbents? Outside mainstream Hollywood, where are the new opportunities and the new players? What is the situation in Australia?

TRADITIONALLY, centre Left parties have seen public sector as a means to reform society and the economy. Conservative parties have focused their reform agenda on the public sector itself. The [...]

On a freezing Friday night in late March, a dozen teenagers huddle around the entrance of Tufnells, a neighborhood pool hall turned featureless North London nightclub, pleading with the stone-faced [...]

Theater operators must embrace new technologies and more diverse target markets if they are to stem the decline in theater viewership. Movie theaters remain highly vulnerable to trends in the home entertainment industry.

In recent years, there have been significant developments in risk management concepts and practices. New techniques have evolved for measuring and managing exposures to risks arising from financial instruments. As [...]

Abstract A single subject alternating treatment design was used to compare the relative effectiveness of one-to-one embedded instruction in the general education classroom and one-to-one massed practice instruction in a [...]

IN RECENT TIMES the so-called 'enterprise economies' (the United States, Britain and Australia) have all experienced major government failures that have been due to the incompetence of their public services. [...]

John McDonnell and Terry O'Rourke consider the accounting topics addressed in the ASB's convergence plan, focusing on the planned timing of convergence in the major areas where Irish GAAP differs [...]

THE CENTRE for Independent Studies recently published an issues paper entitled 'A New Deal for Aborigines and Torres Strait Islanders in Remote Communities', by Helen Hughes and Jenness Warin. It [...]

JOHN HOWARD'S WIN in October is going to have a profound effect on the political and social structure of Australia for many years. The changes that will ensue are likely [...]

Abstract A multiple probe across subjects design was used to evaluate the effectiveness of embedded instruction with three students with developmental disabilities who were enrolled in general education classrooms. Two [...]

An exploratory study was conducted to evaluate the impact of inclusive educational programs on the achievement of students with developmental disabilities and their peers without disabilities. Changes in the adaptive behavior of 14 students with developmental disabilities during one school year was assessed in a quasi-experimental pretest-posttest design (Campbell & Stanley, 1963). The achievement of 324 students without disabilities who were enrolled in inclusive classes with students with developmental disabilities was compared with 221 students without disabilities whose classes did not include students with developmental disabilities using a posttest only control group design (Campbell & Stanley, 1963). The academic performance of these students was measured using mandated state-level criterion referenced tests in reading/language arts and mathematics. Results of a Wilcoxon Signed Rank Test indicated that students with developmental disabilities made statistically significant gains in adaptive behavior. Results of a oneway Analysis of Variance (ANOVA) indicated no significant differences in the academic performance in reading/language arts and mathematics of students without disabilities enrolled in inclusive classes and those who were not. The results are discussed in terms of future research on inclusive educational programs for students with developmental disabilities., Students with developmental disabilities are being served in general education classes with increasing regularity (U. S. Department of Education, 2000). Research has suggested that inclusive educational programs have a number [...]

Utter dependence on a single telecoms circuit for connectivity is the IT risk that the vast majority of Irish businesses are ignoring. They do so at their peril. With even [...]

McDonnell Douglas Corp has been using total quality management systems (TQMS) for the last three years. TQMS is designed to produce the highest-quality products at the lowest possible cost. McDonnell Douglas has traditionally produced good-quality products at a high cost which has decreased profits even with increased sales. TQMS can solve this problem through empowering employees since they are the competitive advantage in today's business. Allied to empowerment is sustained employee training because it serves as a catalyst for improvement.

Lands of Shame: Aboriginal and Tortes Strait Islander 'Homelands' in Transition, by Helen Hughes; Centre for Independent Studies, 2007, $38. HELEN HUGHES' WRITING on Aboriginal policy has been extremely influential. [...]

Companies who adopted IFRS in 2005 should not be tempted to rest on their laurels. They should first consider whether they have merely changed the numbers or whether they have [...]

John McDonnell explores how the requirements set out in International Financial Reporting Standard 7, 'Financial Instruments: Disclosures' (IFRS 7) will bring IFRS disclosures further into the line with Basel II [...]

IMPAIRMENT OF ASSETS The revision of IAS 36 formed part of a three part project; in 2004 the IASB revised IAS 36, IAS 38 'Intangible assets' and introduced IFRS 3 [...]

Many listed companies are currently considering the form that their first interim reports will take under IFRS. While IAS 34, 'Interim Financial Reporting', is not mandatory many investors and analysts [...]

Twenty-two hundred years ago, a geographer by the name of Eratosthenes, who was the chief librarian at the University of Alexandria in Egypt, did something extraordinary. With the equivalent of […]

In the second of a two-part article, John McDonnell, IFRS Services Partner, PricewaterhouseCoopers, outlines what you can expect to see in the notes to IFRS compliant financial statements. ********** The [...]

In this, the first of a two-part article, John McDonnell outlines what you can expect to see in IFRS financial statements. Over the past couple of years much has been [...]

Washout, by John Dawson; Macleay Press, 2004, $34.95. The White Australia Policy, by Keith Windschuttle; Macleay Press, 2004, $34.95. Sister Eileen: A Life with the Lid Off, by Annette Roberts; [...]

Users of financial statements continue to be challenged to interpret the revenue line in company financial statements. Revenue might well be the largest number in the financial statements, but it [...]

The publication of the IASB's first International Financial Reporting Standard (IFRS) heralds a new reporting era that will see much greater transparency and is a key step in creating an [...]

Recollections of a Bleeding Heart: Paul Keating PM, by Don Watson; Knopf Australia (Random House), 2002, $45. DON WATSON thinks that Paul Keating is Australia's greatest prime minister. He said [...]

After four decades, the economic consensus is crumbling. What can politicians do next? Theresa May's speech to the Conservative party conference in early October seemed to mark a clear turn [...]

This was a year in which the political dial was well and truly moved. At this point in 2016, Jeremy Corbyn was being written off, and Labour was supposedly destined [...]

There are many important metrics that CPA firms try to measure and master in order to be successful. One is client satisfaction or loyalty. Equally important and related to client [...]

There are many important metrics that CPA firms try to measure and master in order to be successful. One is client satisfaction or loyalty. Equally important and related to client [...]

There are many important metrics that CPA firms try to measure and master in order to be successful. One is client satisfaction or loyalty. Equally important and related to client […]

The use of music and scent in financial services to improve the customer satisfaction during queuing is analyzed.