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The purpose of this paper is to examine and critique current approaches of higher education (HE) community concerning stakeholder engagement in the development of information and communications technology (ICT) related accessibility practice.

The approach taken to this examination is to draw on presentations, panel discussions and World Café reflections from an international symposium held in Montreal where researchers and practitioners debated two key questions as follows: have all the relevant stakeholders really been identified? Are there some stakeholders that the HE community has ignored? And what factors influence successfully distributed ownership of the accessibility mission within HE institutions?

A number of “new” internal and external stakeholders are identified and it is argued that if they are to be successfully engaged, effort needs to be invested in addressing power imbalances and developing opportunities for successful strategic silo-crossing.

The value of this paper is in critiquing the argument that all stakeholders in the development of accessible ICT in HE need to be involved, identifying a gap in the argument with respect to whether all relevant stakeholders have actually been engaged and offering insights into this omission might be rectified.

The purpose of this paper is to document at the firm-specific level whether firms manage earnings up or down to barely miss or meet/beat three common earnings threshold targets, namely, analysts’ forecasts (AFs), last year’s earnings and zero earnings, and whether the market rewards or punishes up versus down earnings management.

The authors assign each firm to its most likely earnings target using an algorithm that reflects management’s economic incentives to manage earnings. The authors place reported (managed) earnings in standard width intervals surrounding the earnings target. Jacob and Jorgensen’s (2007) proxy for unmanaged earnings is also placed into the intervals. Thus, a firm with unmanaged earnings in the interval just below the target and reported earnings in the interval just above the target would be deemed to have managed earnings up. The authors also document whether the market rewarded or punished the earnings management strategy with three-day cumulative abnormal returns.

The authors find that most firms which barely meet/beat their target did so by managing earnings up. The market rewarded this earnings management strategy. The market did not, however, reward firms that managed earnings down (i.e. created a cookie jar of reserves) to barely meet/beat their target. Thus, the meet/beat premium does not apply to all firms. The authors’ explanation is that most earnings targets are set by AFs; that these are usually the highest of the three targets; and that these are, therefore, considered to be “good” firms by the market because they have the ability to find that extra penny to meet/beat the target. Firms that were assigned to the last year’s earnings and/or zero earnings thresholds are not as “good” because they usually do not target the highest threshold and must manage earnings down, as they are more likely to have to reverse income-increasing accruals booked during interim quarters.

The primary limitation in this study is the algorithm used to assign firms to their threshold target. It is ad hoc in nature, but relies on reasonable assumptions about the management’s incentives to manage earnings.

This study has practical implications because investors and regulators can adopt this methodology to identify potential candidates for earnings management that would allow further insight into accounting and reporting practices. This methodology may also be useful to the auditor who wants to understand the tendencies of a new client. It may also be a useful tool for framing auditing hypotheses in a way that would be appropriate for clients who manage earnings.

This paper documents for the first time at the firm-specific level the market reaction to upward versus downward earnings management designed to barely meet/beat the earnings threshold. It also documents the frequency with which firms target the three earnings thresholds and the frequency with which firms miss or meet/beat their threshold.

To provide a better‐informed view of the extent of the semantic gap in image retrieval, and the limited potential for bridging it offered by current semantic image retrieval techniques.

Within an ongoing project, a broad spectrum of operational image retrieval activity has been surveyed, and, from a number of collaborating institutions, a test collection assembled which comprises user requests, the images selected in response to those requests, and their associated metadata. This has provided the evidence base upon which to make informed observations on the efficacy of cutting‐edge automatic annotation techniques which seek to integrate the text‐based and content‐based image retrieval paradigms.

Evidence from the real‐world practice of image retrieval highlights the existence of a generic‐specific continuum of object identification, and the incidence of temporal, spatial, significance and abstract concept facets, manifest in textual indexing and real‐query scenarios but often having no directly visible presence in an image. These factors combine to limit the functionality of current semantic image retrieval techniques, which interpret only visible features at the generic extremity of the generic‐specific continuum.

The project is concerned with the traditional image retrieval environment in which retrieval transactions are conducted on still images which form part of managed collections. The possibilities offered by ontological support for adding functionality to automatic annotation techniques are considered.

The paper offers fresh insights into the challenge of migrating content‐based image retrieval from the laboratory to the operational environment, informed by newly‐assembled, comprehensive, live data.

Despite the breadth of knowledge on self and identity formation across the study of organizations, the field of organizational development and change has limited research on the construction of professional identity. Much has been written to describe the “self-concepts” of those practicing and researching in the field, but there have been no investigations that have explored how these “self-concepts” form. In addition, although women have contributed to defining the “self” in the field, men have held the dominant perspective on the subject. Thus, in this chapter, we address a disparity in the research by exploring the construction of professional identity in the field of organizational development and change, and we give voice to the renowned women who helped to build the field. Using the profiles of 17 American women included in The Palgrave Handbook of Organizational Change Thinkers, we perform a narrative analysis based upon the concepts and models prevalent in the literature on identity formation. By disentangling professional identity formation of the notable women in the field, we can begin to see the nuance and particularities involved in its construction and gain deeper understandings about effective ways to prepare individuals to work in and advance the field.

Long-term interest rates of small open economies (SOE) correlate strongly with the USA long-term rate. Can central banks in those countries decouple from the United States? An estimated Dynamic Stochastic General Equilibrium (DSGE) model for the UK (vis-á-vis the USA) establishes three structural empirical results: (1) Comovement arises due to nominal fluctuations, not through real rates or term premia; (2) the cause of comovement is the central bank of the SOE accommodating foreign inflation trends, rather than systematically curbing them; and (3) SOE may find themselves much more affected by changes in USA inflation trends than the United States itself. All three results are shown to be intuitive and backed by off-model evidence.

Westbrook Farm Home for Boys in Queensland, Australia, existed in various forms for over 100 years. As such, it offers a valuable window into Australian approaches to managing and reforming boys through the twentieth century. The purpose of this paper is to examine its approach to reforming teenage boys during a period marked by a mass escape in 1961. It argues that the reformatory education initially intended was no longer tenable during this moment in history, and that this period represents a breakdown of that approach.

This paper draws on material including newspaper reports, memoirs, and the report of an inquiry into an escape by inmates in 1961. These are analysed in order to construct a picture of the type of reformatory education during this period and the public and official responses to this.

Westbrook Farm Home for Boys was, during this period, an institution attempting to provide a reformatory education at a historical moment when such an education was no longer viewed as appropriate means of addressing the criminal behaviour of youths. This, combined with the leadership of a domineering figure in Superintendent Roy Golledge, led to a culture of abuse, rather than education. The uncovering of this culture was a pivotal moment in the transition of Westbrook into an institution explicitly dealing with criminal youths.

No academic work relating to this moment in Westbrook’s history has been previously published.

The purpose of this research is to describe the development of an indexing template to guide the indexing of images using keywords. The template is designed to be used for indexing the image collection held at The Children's Society.

A facet matrix based on analysis of existing studies was used to identify the most popular user query facets from user studies in the literature. A total of 33 archivists were surveyed regarding indexing practice and indexing wish‐lists. The results of these investigative activities were synthesised to produce an indexing template.

The results of this study suggest that indexing general entities and activities could be more comprehensive than is currently the case. A practical indexing template is proposed for organisations wishing to index image collections.

This article reports a project undertaken on behalf of The Children's Society to design an image indexing system for use with their photographic collection. Its method of enquiry is based on an application and interpretation of the Shatford‐Ensor matrix.

Using the Education Queensland Reform Agenda to illustrate examples and approaches to education reform, this article discusses education reform for at‐risk youth. It argues that the characteristics of modernity, the rise of Mode 2 Society, and the power asymmetries associated with the emergence of the politico‐economic will contain the reform ambitions of the Education Queensland and other education reform agendas. It is proposed that the State adopt a transgressive and complimentary set of reform strategies including the adoption of distributed governance, making available meaningful school performance data, encouraging experimentation and facilitating broad stakeholder, community and neighbourhood engagement in school planning and operations. The article argues that measures such as these will assist to mobilize trust, minimise social fragmentation, generate and regenerate community resources, build cohesion, foster the socio‐cultural‐self‐identities of ‘at‐risk’ youth and will assist youth to achieve full participation in a robust and vibrant democracy.