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In this paper, we report on a study that took place during the COVID-19 pandemic and for which we interviewed ten experienced, university level, language instructors about their digital practices as they found themselves teaching in an Emergency Remote Teaching (ERT) mode. The study sought to describe how, through their professional activities and experiences, they developed new and/ or further online competencies and how the ERT context brought them to rethink their pedagogical practices and namely, their Written Corrective Feedback (WCF). Our results show that language instructors' digital competencies are on a dynamic continuum of changes with some who faced challenges, while others sought opportunities or provided solutions during that unprecedented period. An adapted version of the SAMR (Substitution, Augmentation, Modification, and Redefinition) model (Puentedura, 2010) is suggested, which takes into consideration this ERT context. [For the complete volume, "Intelligent CALL, Granular Systems and Learner Data: Short Papers from EUROCALL 2022 (30th, Reykjavik, Iceland, August 17-19, 2022)," see ED624779.]

The notion that educators are committed to effective facilitation of racial integration in secondary schools has become the keystone in developing a socially just schooling system in South Africa. This paper sets out to determine the role educators play in the transformation of schools towards racial integration, as well as their nature and perception in facilitating racial integration in the truest sense. Findings emanating from this research indicate that the striking down of the policies and educational system of the Apartheid regime has propelled educators from segregated backgrounds into teaching learners from different racially diverse backgrounds. Similarly, most learners for the first time are being taught by racially diverse educators. A qualitative framework is used to investigate firsthand experiences of managing racial integration in relation to educators and school management, and their role in determining successful racial integration in secondary schools in South Africa. The purpose of this paper is to prepare educators with the accumulative knowledge, understanding and tenets of the Critical Race Theory (CRT) on how to create opportunities for decolonising classroom content and practice as well as addressing the weaknesses in previous approaches to racially integrate learners in desegregated schools. [For the complete Volume 20 proceedings, see ED622631.]

GAAR is in a state of flux. This paper reviews selected issues and provides technical observations on the potential impact of changes to GAAR, as set out in the consultation paper and budget 2023. [ABSTRACT FROM AUTHOR]

Soft skills are key for the successful realisation of individuals in their personal, professional and social life, but scientific research conducted on the soft skills of homeschoolers is still scarce so far. One of the most frequent questions, when homeschooling is discussed concerns the presumed lack of social skills of homeschoolers. A common assumption is that homeschoolers' socialisation is compromised and homeschooled individuals' soft skills development is, therefore, impaired. However, researchers, education specialists, and homeschooling families have differing opinions about this question. Research shows that the concern of social skills deficit comes often from outside the families, although parents usually care the most about their children's wellbeing. Homeschoolers, who were surveyed in the framework of this research did not confirm this assumption either. Therefore, there seems to be a clear need for deeper understanding and further exploration of the soft skills of homeschoolers. This paper aims to present the initial findings, discovered through theoretical study and qualitative and quantitative analysis of the preliminary results of an online survey conducted with homeschoolers from 3 countries aged over 16 years in order to explore the soft skills they develop. [For the complete Volume 21 proceedings, see ED629259.]

For learners to be individuals equipped with the 21st-century skills when they start business life after graduation, they must be able to gain these skills during their education. However, due to their nature, it's not possible for students to acquire these skills under a specific course. For these skills to be achieved, they must be integrated across all curricula. In this study, an evaluation was conducted to see whether various countries incorporate the 21st-century skills in their curricula, how these skills are applied, and how these skills should be handled in their curricula. Within the scope of this research, the curricula applied in Australia, New Zealand, Canada, England, Ireland, and Turkey were examined. When the 12 skills defined by the P21 platform are considered, it can be seen that all skills are interconnected and that one cannot fully exist without the other. It can be said that starting to gain these skills, which are required by the 21st-century professions and which employers expect from graduates, from an early age it is important for individuals to be properly and fully prepared for the future. In accordance with the 21st-century expectations, evaluations, educational materials, teaching methods, professional growth opportunities, and learning environments should all be synchronized to create a supportive framework that generates the 21st-century results for contemporary students. [This paper was published in: "EJER Congress 2023 International Eurasian Educational Research Congress Conference Proceedings," Ani Publishing, 2023, pp. 97-126.]

Data literacy is the ability to collect, manage, evaluate, and apply data, in a critical manner. It is a relatively new field of study, dating only from the 2010s. It includes the skills necessary to discover and access data, manipulate data, evaluate data quality, conduct analysis using data, interpret results of analyses, and understand the ethics of using data. This paper considers data literacy education across three frameworks: the competency model defining data literacy, the assessment of data literacy competencies, and methods for the development of data literacy in an organization. These principles are applied to a discussion of the development of an open online course supporting the development of data literacy in the form of a corresponding data structure encompassing the three frameworks identified in the literature. [For the full proceedings, see ED636095.]

This study examined the use of a popular Automatic Speech Recognition (ASR), Google Voice Typing (GVT), to automatically assess English as second language pronunciation. It aimed to answer the following question: What is the relationship between GVT-rated scores and human-rated scores? To answer this question, we compared audio recordings of 56 oral placement tests, rated by both human raters and GVT. Our results indicate that GVT scores strongly correlated with human-rater scores, indicating that this non-customizable ASR technology could be leveraged to increase the test usefulness of language placement tests. [For the complete volume, "Intelligent CALL, Granular Systems and Learner Data: Short Papers from EUROCALL 2022 (30th, Reykjavik, Iceland, August 17-19, 2022)," see ED624779.]

Hemodialysis patients frequently require ambulance transport to the hospital for dialysis. Some patients require urgent dialysis (UD) within 24 hours of transport to hospital to avoid morbidity and mortality. UD is not available in all hospitals; therefore, predicting patients who need UD prior to hospital transport can help paramedics with destination planning. In this paper, we developed machine learning models for paramedics to predict whether a patient needs UD based on patient characteristics available at the time of ambulance transport. This paper presented a study based on ambulance data collected in Halifax, Canada. Given that relatively few patients need UD, a class imbalance problem is addressed by up-sampling methods and prediction models are developed using multiple machine learning methods. The achieved prediction scores are F1-score=0.76, sensitivity=0.76, and specificity=0.97, confirming that models can predict UD with limited patient characteristics. [ABSTRACT FROM AUTHOR]

How might mathematics educators recognize discourses as resonating harmonies in their practices as researchers? In this paper we share individual experiential narratives guided by Ojibway author Richard Wagamese's Medicine Wheel teachings in the four directions of East (humility), South (trust), West (introspection), and North (wisdom). As we journey through (re)membering place we offer opportunities for recognizing resonating harmony(ies) and algorhythms in our practices as mathematics education researchers and for engaging with critically dissonance discourses and actions. This (re)membering supports relating with each other, mathematics, communities, and place in ways that are more sustainable, inter-connected, and kincentric. [For the complete proceedings, see ED630210.]

Drawing on theories from transcultural theory, I examined Chinese immigrant mothers' transcultural perspectives on mothering and learning. Recent adult educational studies contain limited research on the effects of cultural influence on mothering and learning by immigrant mothers from their perspective. Based on 30 semi-structured interviews among Chinese immigrant mothers in Canada, this study revealed there are not only interactions between the fluid cultural values and the understanding of mothering and learning by immigrant mothers, but also race, gender, and class relations behind Chinese immigrant mothers' mothering and learning practice. This paper contributes to a better understanding of cultural influence on Chinese immigrant mothers' learning and mothering practice. The findings help foster adult educational programs for immigrant mothers in multicultural societies. [For full proceedings, see ED628982.]

This mixed-methods one-shot study examines L2 writers' perceptions of using Automatic Speech Recognition (ASR) to write using the Technology Acceptance Model (TAM), based on three criteria: usefulness, ease of use, and intention to use. After receiving training on Google voice typing in Google Docs, 17 English as a Second Language (ESL) students carried out two ASR-based writing tasks over a two-hour period. After the treatment, participants filled in a TAM-informed survey and participated in semi-structured interviews to measure their perceptions based on the target criteria. Findings indicate positive perceptions of ASR as a writing tool in terms of usefulness (language learning potential) and ease of use (e.g. user-friendly voice commands). We believe that these positive perceptions might lead to an intention to continue to use ASR, suggesting that the technology has L2 pedagogical potential. [For the complete volume, "CALL and Professionalisation: Short Papers from EUROCALL 2021 (29th, Online, August 26-27, 2021)," see ED616972.]

Canada has a fragmented regulatory and governance approach to human research. This complex regulatory environment makes it difficult for research institutions to oversee the conduct of research involving humans. The University Health Network in Toronto has implemented a systems approach as a mechanism of establishing effective oversight for all human research. An Institutional Authorization model allows research institutions to minimize risk and identify opportunities to generate efficiencies and promote a culture of safety and quality. This innovative approach allows the REB to focus on the review of ethical feasibility and appropriateness without stretching their resources to review additional institutional responsibilities. An IA model would also support the recent implementation of the “single REB review for multisite research” model where non-ethical approvals could take place even if an institutional REB is not involved in reviewing that submission. Currently, the model is being enlarged to support quality improvement and data registry activities. [ABSTRACT FROM AUTHOR]

The need for adult education and training (AET) is substantial, as labour markets require advanced skills. We used data from the Programme for the International Assessment of Adult Competencies (PIAAC) for Canada, the Netherlands, Norway, Sweden, and the United States (U.S.) to compare participation in AET by high- and low-skilled adults. Additionally, key informant interviews and document reviews were conducted. We found (a) low-skilled adults are less likely to participate in AET; (b) participation in AET is highest among the working population; and (c) non-formal education is often more acceptable to low-skilled adults. [This paper was published in: "Proceedings of Adult Education in Global Times: An International Research Conference," 2021, pp. 610-613.]

Over the past decades, educational pedagogies have been shaped by many theorists and frameworks. For the purpose of this paper, the researchers define educational pedagogy through a lens that is influenced by Paulo Freire. For instance, educational pedagogy can be defined as seeking a balance within the tension between freedom and authority, while navigating the challenging structures that shape educational institutions (Freire, 2005, 2020). These structures include the impact of lived experiences and realities, the role of curricula, and the changing interactions within society that influence the pedagogical frameworks in education (Freire, 2020). This paper begins to consider a new framework for assessment and evaluation in Ontario, Canada's K-12 schools, where educational pedagogy, empathy, metacognition, and critical consciousness may be posited as potential components moving forward. This paper deeply examines these three key elements of effective and authentic assessment: empathy, critical consciousness and metacognition. Each of these terms is defined and situated in a 21C digital learning context, and the authors suggest that new directions in assessment and evaluation must consider these three significant as fundamental to any redesign of assessment practices. Consideration may be given to the perspectives and experiences of educational leaders, educators, students, and their communities, and how these perspectives can shape the values and how we meet the challenges in education. Pedagogy in practice can often reflect the strategies and beliefs that influence educators' values and choices, and the resulting impact on learning. Part of these pedagogical considerations may include the development of empathy, critical consciousness and metacognition throughout the assessment and evaluation process. Using a Canadian context, the authors argue that post-pandemic learners require a different set of tools to learn, and post-pandemic teachers need to reconfigure the ways in which that learning is measured, assessed and evaluated. [ABSTRACT FROM AUTHOR]

The authors' objective with this paper is to introduce the excessive interest and financing expenses limitation to readers who may not be fully familiar with these rules. In this paper, the authors provide context for the introduction of the rules and then discuss the scope of the rules, the computation of the interest and financing expenses limitation, the carryforward of restricted interest and financing expenses, the treatment of excess capacity, and the additional relief that may be available under the group ratio rules. [ABSTRACT FROM AUTHOR]

This paper begins by discussing the origin of the global minimum tax under the pillar 2 initiative, when in the 1990s the Organisation for Economic Co-operation and Development raised concerns about harmful tax competition and undertook initial efforts to address this international tax phenomenon. No/low-tax regimes were at the heart, and a prerequisite element, of all harmful tax competition. Over time, many subsidiary elements of harmful tax competition were addressed, but its key element survived, including the 2015 base erosion and profit shifting action plan. In 2019, a pillar 2 global minimum tax was officially announced to address the tax challenges arising from the digitalization of the economy. After a brief discussion of the intentions of Canada, the European Union, and the United Kingdom to implement a global minimum tax, and of US opposition to this tax, the authors provide an overview of the global minimum tax elements and computations. In particular, this paper discusses the pros and cons of making a GloBE loss election, transfer-pricing aspects of global minimum tax computations, treatment of US limited liability companies and investment tax credits, and compliance challenges. [ABSTRACT FROM AUTHOR]

A divisive reorganization, such as a spinoff, can create stakeholder value. A spinoff may be undertaken for risk reduction, cost savings, management focus, or capital raising. Whatever the motivation, the transaction occurs frequently in Canadian and US public markets. The authors focus on tax-deferred spinoffs by Canadian and US public corporations. They describe the basic steps of a spinoff in each country and then identify and summarize the restrictions imposed by each country's tax law. Although each country's spinoffs are broadly similar in effect, a US spinoff uses fewer and more rational steps than a Canadian butterfly but faces tighter restrictions. One major difference explored in detail is that, unlike Canada, the United States requires a corporate business purpose for the transaction, and the legal form of transactions may be recast pursuant to their economic substance. In the context of a Canadian butterfly, the authors discuss the role of economic substance in Canadian tax law. They also comment on a public consultation paper of the Department of Finance (Canada) that proposes to amend the general anti-avoidance rule to introduce an explicit economic substance rule. [ABSTRACT FROM AUTHOR]

This paper provides a high-level overview of select indirect tax issues that many practitioners are likely to encounter in the course of their practice. The central focus of this paper is on goods and services tax /harmonized sales tax (GST/HST) issues. It includes a review of the following topics: 1) "financial services" in the GST/HST context, including an update of two recent decisions in this area; 2) common GST/HST audit issues affecting real property transactions, including recently enacted legislation; 3) the importance of documentation and written agreements in GST/HST matters; 4) the recently enacted rules affecting online sales of goods, services, and intangible property to Canadian consumers; 5) joint venture issues; 6) the most commonly used GST/HST elections in corporate transactions, including common pitfalls; 7) the rules governing "investment limited partnerships" and potential GST/HST consequences for such entities; and 8) the new GST/HST rules governing the cryptocurrency sector. [ABSTRACT FROM AUTHOR]

The authors' introductory remarks highlight some statistics about the number of deals in 2022, the size of the transactions, and the commercial trends in recent transactions. In the context of these recent trends, structuring transactions in 2022 was a complex puzzle that required an understanding of the commercial objectives and over 100 years of evolution in Canadian tax policies. This paper addresses some of the most common issues that have emerged in recent transactions, such as the use of earnouts and how they should be treated in the context of share transactions. The authors also address issues associated with payments made to non-residents of Canada, prior to or at closing, and how they impact the negotiation of the terms between purchasers and sellers. The authors explore how unclear policies and older administrative guidance may result in onerous responsibilities on the sellers, purchasers, and/or investors involved, especially where there may not be an applicable limitation period. The paper also addresses some of the repercussions of the 2022 federal budget and exchangeable share structures. If it can be acknowledged that the issues addressed in this paper are complex and non-exhaustive, the authors hope to offer a path of reflection or an alternative framework of interpretation that could simplify how parties could address these issues from a pragmatic perspective. [ABSTRACT FROM AUTHOR]

Ceasing to be resident in Canada, and commencing residence in a foreign jurisdiction, gives rise to both tax and lifestyle considerations. While the minimization of Canadian departure tax and tax liabilities is important, so too are the former resident's access to health care, testamentary freedom, personal safety, civil liberties, and general quality of life. This paper examines the tax and non-tax tradeoffs when substituting Canadian residency for residency in popular foreign destinations. We conclude by arguing that Canada should not follow the lead of other countries in adopting tax holidays and fast-tracked immigration status for wealthy foreign investors. [ABSTRACT FROM AUTHOR]

Innovation is widely understood to be a key force in supporting a nation's standard of living and driving improvements to that standard of living. However, in the absence of government support for innovation, much less research and development occur on their own. That is why nearly all members of the Organisation for Economic Co-operation and Development (OECD) have well-developed innovation support mechanisms that include both direct (grants and incentives) and indirect (generally income tax credits) tools designed to drive incremental investment by the private sector in innovation. It is widely understood that these private investments support additional technological advancement that would likely not occur without such investment and that ultimately leads to higher levels of employment and higher standards of living. However, not all countries achieve the same bang for their buck in terms of the return on government investment in innovation. Indeed, some countries have a much better track record than does Canada in multiplying the effects of every government dollar invested in innovation. This paper explores some of the potential reasons why Canada lags behind other OECD nations in driving investment by businesses in research and development, known as business enterprise research and development. The paper also examines Canada's flagship innovation support tool, the Canadian scientific research and experimental development program; the important role that it plays in Canada's specific industrial context; and why it is an essential component in driving business innovation given the Canadian industry mix. The author describes key aspects of the evolution of the program and how claimants can best take advantage of the program in the most frictionless way. [ABSTRACT FROM AUTHOR]

Data literacy skills are extremely important, yet it is still lacking in many Indigenous communities across Canada due to systemic barriers faced by Indigenous peoples. Hackathons have been used as a common approach to promote data literacy. However, hackathons are socio-technical innovation processes in which local cultures and values play a role in their conduct and outcomes. Hackathons that are designed with Indigenous cultures and values in mind can be more effective at promoting data literacy for Indigenous peoples, yet there is limited guidance on how to do so. In this paper, we adopt the Action Design Research approach and Indigenous research methods to collaboratively develop and deliver culturally appropriate hackathons to increase data literacy within Indigenous communities. During this process we will also co-develop a suite of design principles to guide the design of these hackathons. [ABSTRACT FROM AUTHOR]

The desire to access personal and high-quality health information electronically is increasing, not only in Canada, but globally. With the advent of the COVID - 19 pandemic the desire and demand for telemedicine and timely access to personal health data such as online laboratory (lab) results has increased substantially. This study examines citizens' perspectives of being provided with high-quality information about a specific lab test (i.e., potassium) in the same display as a trend graph. Therefore, the objective of this study is to test how participants managed this additional information about the context of the test, understood, and applied it. The researchers analyzed the responses of semistructured interviews with Canadian participants (N=24) using conventional content analysis. This paper examined four themes related to providing complementary information concurrently with lab results in the same display: 1) Benefits of Collocated Information, 2) Information Overload, 3) Misinterpretation, 4) Confusion. This study provided examples of some of the difficulties that the participants faced accessing their lab values online, while navigating and discerning complimentary high-quality health information available in their patient portal. [ABSTRACT FROM AUTHOR]

This case study features pedagogical strategies that were used in the context of a mobile app for learning to encourage relevant engagement and participation. For 20 weeks, a group of 18 piano students, ages 10 through 15, used a mobile app known as PracticeCactus. This self-contained social media platform allowed young participants to create and post audio recordings of their piano practice to share with their peers, which could then be 'liked' and commented on. Giving the mobile app to music learners without any direction at first, to provide them with freedom to engage with the app as they chose, resulted in limited engagement, due to individualism and a performance-based mindset. To encourage participatory engagement with the app, four pedagogical strategies were enacted, including: a) inviting students to take on the identity of 'content creator;' b) celebrating process over product; c) initiating goal-setting projects; and d) scaffolded instruction. These strategies resulted in the students using the app more frequently, but more importantly, fostered a different type of engagement, i.e., new opportunities for musical thinking and learning. Teachers who want to foster participatory engagement in music learning may benefit from this discussion of pedagogical strategies in the context of a mobile app. [For the full proceedings, see ED639391.]

Masonry infilled frame has a structural and non-structural function. The non-structural masonry provides visual, acoustic and fire separation. The structural role of infill walls is to stiffen and protect against external actions. This paper describes a suggested algorithm for designing stiffening masonry walls in accordance with the European standard EN 1996-1-1:2010 and draft Eurocode 6 (prEN 1996-1-1:2017). Provisions of various design standards applicable in Canada and the USA are presented at first. As there are not any European standards for determining structural properties (masonry resistance to diagonal compression and diagonal tension), an algorithm for verifying only shear resistance was proposed. It was assumed that the shear limit state could be verified by a method, in which the compressed strut had a different width due to a change in a width of the compressed area and which included another strut with a fixed width. With provisions of the standards: EN 1996-1-1:2010, prEN 1996-1-1:2017 and CSA S304.1-04:2004, the ultimate limit state conditions for both design methods were developed. [ABSTRACT FROM AUTHOR]

We interrogate the opportunities and challenges of using mixed methods (MM) within a developmental evaluation (DE) context by drawing on two illustrative cases that investigated educational change in Canada. Methods: Multi-case design and cross-case analysis, with a focus on examining common patterns across the two cases, enabling new ways of portraying and thinking about the data. Findings: We present a four-part framework for charting MM integration (why, what, when, and how) within DE contexts. Then, from the juxtaposition of these cases using this framework, we present three considerations for evaluation practice and future research: (1) balancing the need for data collection versus moving initiatives forward, (2) not assuming stakeholders want co-production, and (3) developing integration literacy.

Academic resilience is difficult to define in an international setting, since economic levels and achievement standards vary across countries and over time. In studies of academic resilience, the concept is typically operationalized using pre-defined cut-offs of achievement and social background. The main objective of the current study is to apply a modelling approach to identify academically resilient students. Data come from educational systems in the Progress in International Reading Literacy Study 2016. Main method was latent profile analysis. The current study showed that it was possible to identify a group of academically resilient students using a set of indicators indicating positive adaptation in terms of higher reading achievement than expected and higher levels on protective factors like school belongingness.

With COVID-19 continuing to make meeting face-to-face impossible, the Canadian Mathematics Education Study Group/Groupe Canadien d'Étude en Didactique des Mathématiques (CMESG/GCEDM) executive decided that, for the first time, the CMESG/GCEDM meeting would be held virtually. By necessity, the program had to be much compressed with no topic sessions and no gallery walk. The 44th annual meeting took place June 11-13, 2021. These proceedings contain one plenary lecture, five working groups, one panel, 13 new PhD reports, and two ad hoc sessions. Twenty-two papers are included in these proceedings--three papers are written in both French and English; one paper is written in French; and the remainder are written in English. [For the 2019 proceedings, see ED610111.]

The author discusses basic concepts of intellectual property as they are understood in Canadian income tax law. The paper aims to provide a backdrop to the base erosion and profit shifting (BEPS) initiatives and two-pillar solution that are being implemented in Canadian legislation and that are expected to challenge traditional notions of intellectual property. Specific examples of patents, trademarks, and copyrights are discussed in order to illustrate the challenges. A contrast is also made between traditional transfer-pricing approaches and BEPS concepts. [ABSTRACT FROM AUTHOR]

Subsection 55(2) is a broad specific anti-avoidance rule that prevents taxpayers from converting accrued capital gains into deductible intercorporate dividends. The safe-income exception is an important carve-out from this rule. For decades, the Canada Revenue Agency's administrative positions dealing with the calculation of safe income were rooted in an accounting concept of retained earnings, even though the courts cast doubt on this approach. In 2015, section 55 was amended in several respects, with certain wording changes to the safe-income exception. In this paper, the author argues that these changes do not effect a substantive change to the safe-income exception. The author also explores several other cases and issues that relate to the safe-income exception. [ABSTRACT FROM AUTHOR]

In this paper the authors (1) review the meaning of the term cost, certain related terms used in the Act, and a selection of provisions of the Act that use the various relevant terms; (2) identify certain current issues related to these concepts; (3) discuss the concept of cost in the context of cross-border transactions in which compensatory shares are issued; (4) discuss particular challenges in utilizing the concept of cost in the context of partnership interests; and (5) discuss inadequacies with the use of the concept of cost in the context of the application of the tax shelter rules to partnership interests. [ABSTRACT FROM AUTHOR]

The baby boomers are aging, setting the stage for one of the largest intergenerational wealth transfers in human history. Practitioners have a role in assisting clients to ensure that the objective of transferring wealth to children and grandchildren is achieved in as tax-efficient and effective a manner as possible. In Canada, most taxpayers' wealth is in the form of real estate and publicly traded securities or, in the case of business owners, the businesses themselves. This paper discusses tax and non-tax considerations affecting transfers of assets to the next generation. [ABSTRACT FROM AUTHOR]

There is a dearth of published research that explores UBIs from a comparative dimension across geographical and institutionalised contexts that assesses the current state and scope of UBI activities. This paper explores the current state of University-based Business Incubators (UBIs) both in the United Arab Emirates and Canada underpinned by a comparative case analysis approach. This study utilises both secondary and primary research data that was obtained through desk-based secondary research and qualitative methods of inquiry (semi-structured interviews) with UBI managers, academics, and support staff that were used to develop each case. This informed the development of 18 cases of UBIs in the United Arab Emirates and Canada (9 each, respectively). The data was collected through VoIP (Voice-Over-Internet-Protocol) and telephone during the COVID-19 pandemic from March 2021 to February 2022. The findings of the study illustrate that the Canadian context offers similar provisions of services for business incubators (BIs) but in comparison, the UAE-based university UBIs are much younger and are transitioning towards the development of various business and enterprise initiatives in Higher Education and are also focused on driving student recruitment using this provision. The value of this study is inherent in its comparative approach between two under-studied and represented empirical geographies (i.e., Canada and the UAE), the findings also indicate the divergence and specialisms adopted by institutions in the UAE based on the various provisions for the governmental vision 2030, and the empirical development of showcasing these initiatives to be novel for the efficacy of UBIs. [ABSTRACT FROM AUTHOR]

Recent attempts to ground leadership theory in engineers' day-to-day realities suggest that while engineers may accept the managerial and supervisory responsibilities structured into their work, many resist the notion of engineering as a leadership profession. When engineers resist leadership, they give up their authority to frame the problems they are hired to solve. Our paper examines the prevalence of this resistance alongside other personal and professional barriers to leadership, drawing on a large-scale survey and four follow up focus groups with engineers in Ontario, Canada. We found that the majority of survey respondents actually embraced the idea of engineering as a leadership profession, however, many experienced structural barriers to their leadership. When we disaggregated findings by gender, race, age, licensing status, job category, and internationally trained status, we found that racially minoritized men and women, white women, and early career engineers were most likely to report having experienced barriers to their leadership. Compounding the impact of structural barriers was the inequitable distribution of two important supports--professional autonomy, and decision-making authority. This indirect finding highlights the important relationship between leadership access and managerial authority. Our ability to understand the key structural impediments to embracing and enacting leadership among engineering students and professionals will help us as engineering educators facilitate meaningful leadership development opportunities for our students and alumni, ultimately enhancing their capacity for social, professional, and organizational impact. [ABSTRACT FROM AUTHOR]