IRR computation and the multi-asset problem

The IRR model for individual assets has been the target of serious criticism over the years. The purpose of this paper is to provide a partial rationale for interpreting aggregate firm data based on IRR calculations of individual assets. More specifically, it will be argued that the value of accounting information will be enhanced as a result of depreciation and income recognition schedules being determined by an individual asset's IRR model.     

Team resilience: A scoping review of conceptual and empirical work

ABSTRACT

The purpose of this scoping review was to examine the literature on team resilience to gain insight into current thinking regarding its definition and conceptualisation, and to identify how researchers have operationalised and measured this concept. We conducted a systematic scoping review using the 5-phase approach proposed by Arksey and O’Malley. A total of seven databases were searched, followed by a citation search of eligible papers via Google Scholar. Of the 275 articles identified via the search process, 27 papers were deemed eligible for review. Several key findings regarding the literature on team resilience were observed: (i) definitions varied in terms of content (e.g. input or process), breadth (e.g. unidimensional versus multidimensional), and quality (e.g. essential and necessary attributes of key components); (ii) there was a predominance of single-level conceptualisations of team resilience; and (iii) there has been a reliance on cross-sectional research designs in empirical studies, which is incongruent with the dynamic nature of this concept. Key recommendations from this scoping review focus on definitional, theoretical, and methodological issues.     

Accounting and the celebration of rationality in human service delivery organizations

Emerging perspectives of control in human service delivery organizations are facilitated by rational accountability formulations whose tenets and assumptions remain basically unquestioned in organizational and accounting literature. This paper critiques the underpinnings of rational accountability formulations and their appropriateness for human service delivery organizations. In turn, a non-rational metaphor of the role of management accounting information is proposed which recognizes uncertainty for what it is rather than assuming the very certainties that cannot be found in the delivery of human services.     

To Integrate or Not to Integrate Dialectical Behaviour Therapy with Other Therapy Approaches?

With mounting evidence for its efficacy in the treatment of borderline personality disorder and related problems and increasing dissemination nationally and internationally, front line clinicians in practice settings are increasingly aware of dialectical behavior therapy (DBT). Indeed, it is likely that this treatment is reaching individuals who practice from a variety of theoretical frameworks, such as psychodynamic, humanistic, cognitive, or some combination thereof. Therefore, this paper considers the ways in which DBT is an integrative approach, as well as the issues that may arise in the integration of DBT with other theoretical frameworks or with practices spawned by these alternative frameworks. We recommend that therapists practicing DBT adhere to the behavioral and dialectical theoretical foundations of the approach, in order to provide therapy that is effective, coherent, and consistent.     

Science and society: some "made-in-Canada" options for improving integration

In this article, the authors describe relatively recent efforts by scientific research agencies to promote, through various funding programs, the integration of social sciences and humanities with the natural sciences. This "integrated" approach seeks to study science through a broader interdisciplinary lens in order to better anticipate, understand, and address its ethical, legal, and social implications. The authors review the origins and evolution of this trend, as well the arguments which have been formulated by both proponents and critics of integration. By using Genome Canada's "GE(3)LS" Research Program as a case study, the authors discuss the successes and continuing challenges of this model based on evaluation results available to date. The authors then go on to examine and compare three possible models for improving the future success of the GE(3)LS research program, including: 1) enhancing the current integrated research approach through incremental refinements based on concrete evidence and lessons learned; 2) promoting greater interaction and synergy across GE(3)LS research projects through a deliberate, systematic and coordinated "hub and spoke" approach; and 3) taking a broad programmatic approach to GE(3)LS research by creating a central resource of available expertise and advisory capacity.     

Politics and Power in Therapy; A Discussion on the Implications of Postmodern Ideas for Therapeutic Practices

In this paper, broad questions are posed about the impact of postmodern ideas on therapeutic practice. Therapists operating within postmodern perspectives are questioning the objectivity of theories of knowledge, and in that process are retreating from their expert positions. This paper discusses this controversial shift within the broader context of the questions of the power of therapeutic techniques and knowledge in general.     

Perturbation analysis for an orthogonal least-squares estimator

Coordinate measuring machines (CMMs) are used to check the geometric integrity of component parts. The geometric constraints to which a part must conform, as defined e.g., by The American National Standards Institute, assume the use of some type of gauging system when inspecting the part. Statistical issues arise in interpretting CMM data in the inspection of part tolerances. We consider a set of n planar regions on the surface of a part. The unit vector normal to each plane is estimated by orthogonal least squares. The small-sample density of this estimator (on the unit sphere S²) is determined asymptotically as the variance of the CMM error approaches 0. To a first-degree approximation, this density is Fisher-von Mises. Diagnostics are reviewed to test the geometric constraint that the n planar regions are oriented correctly with respect to one another, and to test the flatness of planar regions.     

Marital Therapy and Feminism

The authors examine first the meaning ascribed to gender behaviour and the impact this has on couples' struggle to evolve a marital structure that can equitably meet their needs. The roles played by counsellors who inadvertently reinforce sex-role stereotyping in their counselling is also described and case-discussion in literature where sexism prevails will be presented. Alternative ways of helping couples discover their own fit without appealing to gender behaviour as a structural social tool will be developed. Attention is drawn to the necessity for counsellors to first question their own values about gender behaviour, without succumbing to social definitions.     

The Use of Native Categories in Management Research

This paper derives from the research project 'The Management of Cooperative Strategies', currently being undertaken by the authors. The authors are, respectively, a social anthropologist and an economist, who are trying to allow their different subject backgrounds to interact within the context of the research, and this paper is one result of this interaction. 'Native categories', or at least the idea of them under various other names, are an important notion within social anthropology, and this paper attempts to explore the usefulness, or otherwise, of the same idea within management research.