Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States)

This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine corporate annual report narratives. This is achieved by using the texture index to evaluate information content (which includes readability) in accounting narratives. Specifically, we examine the letter to shareholders of reports from Australia, Hong Kong and the United States.

We suggest a texture-based evaluation provides a robust measure of narrative quality due to the incorporation of readability and content analysis. The ability to measure content quality assists in promoting accountability, with the aim of improving usefulness of corporate
information and disclosures, and greater investor confidence in capital markets.

This paper also investigates these exploratory results to consider variations in quality between different countries. Considerable differences were found between the countries with Hong Kong reports generally superior. These tentative findings provide a small contribution to the comparative annual report literature and the emerging area of narrative evaluation.

Educating for the future : technological advantages?

Educating students for the future involves providing them with skills to cope with technological change. Schools and teachers have been adapting their practices in mathematics and science to incorporate information and communication technology (ICT) as a routine aspect of learning. However, recent research indicates that not all students have equal access to the technologies they need. A number of reasons are investigated: the location of the schools (regional and rural settings), the capabilities of the teachers and access by staff and students to high quality resources. This paper presents the findings of this research.

Toward new models of flexible education to enhance quality in Australian higher education

In this chapter we focus on models of flexible education as related to Australian higher education (with an argument that this is typical of developments worldwide). Moreover, Deakin University’s longstanding experience in flexible, online and distance education, as a case study of changes in Australian higher education, will be highlighted, with a particular emphasis on developments in teaching engineering and technology flexibly. To begin, we provide coverage of contemporary developments in quality enhancements in teaching and learning in Australian higher education arguing that flexible education is a key institutional response to external demands. The meanings of flexible education and blended learning are then considered and a contingency-based framework for designing flexible education outlined. The framework will consider models of flexible education design in the light of goals, the roles, needs and circumstances of teaching staff and learners, the changing technological environment, and the requirements of various external stakeholders. The focus will then move to course and unit concerns relating to flexible educational models of course design and operation as illustrated through the case of engineering and technology at Deakin. The final section will give some consideration to future directions in flexible education.

Technological intimacy in haemodialysis nursing

Technology plays a major role in nursing care. Among the challenges for nurses is being able to maintain a patient focus while surrounded by highly complex technology. The provision of high quality nursing care in technologically complex environments is particularly challenging when nurses develop relationships with their patients over an extended period of time. In these environments the potential for intimate relationships can increase. This potential for intimacy is evident in the haemodialysis context where dialysis technology, nurses and patients interface. As nurses and patients can spend up to 20 hours per week together intimate relationships can develop. This paper identifies the challenges these dialysis nurses face and introduces the concept of technological intimacy. Technological intimacy can be defined as physical touching and self disclosure, associated with closeness and knowing, that is undertaken in the full view of others in a healthcare environment dominated by technology. In the haemodialysis context technological intimacy has been scarcely acknowledged and rarely researched. Further research will assist in guiding haemodialysis nursing practice.

Sustainable retrofit potential in lower quality office stock in the central business district

Given the relationship between energy consumption, greenhouse gas emissions and climate change, the built environment has significant potential to lessen overall emissions. With around half of all greenhouse gas emissions attributed to the built environment; it has a significant role to play in mitigating global warming. With large percentages of office stock structurally vacant in some city centres and only 1 or 2% of new buildings added to the total stock each year; the scope for reductions lay with adaptation of existing buildings. The stock with the highest levels of vacancy and obsolescence offers the highest potential of all.

Many cities are now aiming to become carbon neutral. Successful retrofit demands that social, technological, environmental, economic and legislative criteria are addressed. Buildings have to meet user and community needs. City centres comprise a range of different type of office stock with regards to age, size, location, height, tenure and quality. All buildings present challenges and opportunities with regards to retrofit and sustainability and integrating retrofit measures that reduce energy, water and resource consumption.

Using a selection of low grade office buildings to develop retrofit profiles, this paper addresses the questions; (a) what is the nature of retrofits in relation to low quality office building stock in the Central Business District (CBD) and, (b) what is the extent and scope for sustainable retrofits to low quality office buildings. Using Melbourne CBD retrofit events of low quality office buildings were analysed between 1998 and 2008 to identify the scope and extent for integrating sustainability into retrofits projects.

Technology transfer, quality standards, and North–South trade

This paper examines the economic consequences of technology transfer through licensing in a North–South model of vertical product differentiation, based on a product-line pricing framework. With its limited technological expertise, the southern firm cannot export to the northern market without purchasing the northern firm's “clean” and low-cost technology. With North–South cost-asymmetry, we conclude that the transfer of technology through licensing promotes trade, product variety and improves global welfare. However, without government intervention, the private levels of product quality chosen by firms tend to be lower than the socially optimal levels. This finding helps to explain why developed countries often set quality standards for imported foreign products.

Framing and enhancing distributed leadership in the quality management of online learning environments in higher education

This article reports on the findings of senior leadership interviews in a nationally funded project on distributed leadership in the quality management of online learning environments (OLEs) in higher education. Questions were framed around the development of an OLE quality management framework and the situation of the characteristics of distributed leadership at the core of the framework. The project’s premise is that distributed leadership is a descriptive reality of managing OLEs given the various leadership parties involved and the complexities of the contemporary technological landscape. Leaders’ understandings of distributed leadership were examined—its nature, value and potential for advancing the quality management of OLEs. There was confirmatory evidence of its reality, but its meaning and value were not uncritically accepted. It can be concluded that building distributed leadership must start through deliberative formal leadership commitment and action starting at the highest levels of the institution.