Accounting regulation for charities : international responses to IFRS adoption

This paper examines charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach Using a regulatory space approach, we rely on publicly available archival evidence from charity regulators and accounting standard setters in five common-law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: United Kingdom, United States of America, Canada, Australia and New Zealand. Findings The study reveals the importance of co-operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter-relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not-for-profit or charity-specific accounting standards to reconfigure those provisions as IFRSs are adopted. Research limitations/implications The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally. Practical implications We provide a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption. Originality/value: The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.

From solving puzzles to designing solutions : integrating design thinking into evidence based practice

Evidence based practice (EBP) focuses on solving ‘tame’ problems, where literature supports question construction toward determining a solution. What happens when there is no existing evidence, or when the need for agility precludes a full EBP implementation? How might we build a more agile and innovative practice that facilitates the design of solutions to complex and wicked problems, particularly in cases where there is no existing literature? As problem solving and innovation methods, EBP and design thinking overlap considerably. The literature indicates the potential benefits to be gained for evidence based practice from adopting a human-centred rather than literature-focused foundation. The design thinking process is social and collaborative by nature, which enables it to be more agile and produce more innovative results than evidence based practice. This paper recommends a hybrid approach to maximise the strengths and benefits of the two methods for designing solutions to wicked problems. Incorporating design thinking principles and tools into EBP has the potential to move its applicability beyond tame problems and continuous improvement, and toward wicked problem solving and innovation. The potential of this hybrid approach in practice is yet to be explored.

Memory : (Re)imagining the past through children's literature

There has been a renewal of interest in memory studies in recent years, particularly in the Western world. This chapter considers aspects of personal memory followed by the concept of cultural memory. It then examines how the Australian cultural memory of the Anzac Legend is represented in a number of recent picture books.

Exploring Indigenous representations in Australian film and literature for the Australian Curriculum

The Australian Curriculum: English, v.5 (ACARA, 2013) now being implemented in Queensland asks teachers and curriculum designers to incorporate the cross curriculum priority (CCP)of Indigenous issues through Aboriginal and Torres Strait Islander histories and cultures. In the Australian Curriculum English, (AC:E) one way to address this CCP is by including texts by and about Aboriginal and Torres Strait Islander people. With the rise of promising and accomplished young, Indigenous filmmakers such as Ivan Sen, Rachael Perkins, Wayne Blair and Warwick Thornton, this guide focuses on the suitable films for schools implementing the Australian Curriculum in terms of cultural representations. This annotated guide suggests some films suitable for inclusion in classroom study and suggests some companion texts (novels, plays, television series and animations, documentaries, poetry and short stories) that may be studied alongside the films. Some of these are by Indigenous filmmakers and writers, and others features Aboriginal and Torres Strait Island representations in character and/or themes.

Patient Safety Law: From Silos to Systems

Patient safety has become a significant and pressing policy issue. Around the world, governments, the health care sector and the public are increasingly cognizant of the need to improve the safety of care delivered by their health systems. Pressure for change has been created by highly publicized incidents in a number of countries involving unsafe acts that were significant both in scale and consequence and a number of empirical studies that revealed the high rates of unsafe acts and their consequences. The costs of unsafe health care – both personal and fiscal – to individuals, their families and their communities and to the state are massive. In this research project we explored one particular avenue for change – that is, the use of legal instruments by governments to improve patient safety. We did this through a comparative review of the use of legal instruments or frameworks in other countries (specifically Australia, Denmark, New Zealand, the United Kingdom, and the United States) as well as two non-health care related sectors in Canada (transportation and occupational health and safety). We began this research by reviewing the legal instruments and undertaking extensive literature reviews. Further information was gathered through in-person interviews with policy-makers and academics in the countries studied, and from policy-makers and academics expert in the health, occupational health and safety, and transportation sectors in Canada. Once descriptions of the various countries and sectors were drafted, we held small-group meetings with local experts on particular aspects of patient safety. We then hosted a national consultation meeting. We subsequently drafted this final report and the appendices, which fully describe the results of the background research. Finally, we prepared a summary version of the report as well as posters and papers to be published and delivered at conferences and meetings with relevant groups.

Research students' early experiences of the dissertation literature review

The phenomenon of a dissertation literature review is explored from a "second-order" perspective. Written responses from 41 neophyte research scholars from various disciplines in an Australian university were gathered in response to two questions: "What do you mean when you use the words "literature review"?" and "What is the meaning of a literature review for your research?" A phenomenographic analysis identified six conceptions, or ways of experiencing, literature reviews: literature review as a list, literature review as a search, literature review as a survey, literature review as a vehicle for learning, literature review as a research facilitator, and literature review as a report. The conceptions represent differing relations between student researchers and the literature. The range of conceptions suggests that the supervisors of postgraduates and other teachers interested in the literature review process need to accept literature reviews as a problem area for students and develop strategies to help them.

Institutional specifics and unemployment insurance eligibility in Canada : how sensitive are employment duration effects?

The paper examines the influence of unemployment insurance on the duration of employment spells in Canada using the 1988–90 Labour Market Activity Survey. The primary focus of the paper is to evaluate whether estimated UI effects are sensitive to the degree to which institutional rules and regulations governing UI eligibility and entitlement are explicitly modelled. The key result of the paper is that it is indeed important to allow for institutional detail when estimating unemployment insurance effects. Estimates using simple proxies for eligibility indicate small, often insignificant UI effects. The size and significance of the effects rise as more realistic versions of the variables are adopted. The estimates using the eligibility variables incorporating the greatest level of institutional detail suggest that a jump in the hazard rate by a factor of 2.3 may not be an unreasonable estimate of the effect.

Canon fodder : young adult literature as a tool for critiquing canonicity

Young adult literature is a tool of socialisation and acculturation for young readers. This extends to endowing ‘reading’ with particular significance in terms of what literature should be read and why. This paper considers some recent young adult fiction with an eye to its engagement with canonical literature and its representations of young people reading. Wider possibilities of using such novels in secondary English classes are discussed, particularly in the context of critiquing literary canons and the social hierarchies they are used to legitimate.

Current practice in nutrition assessment for the management of Parkinson’s disease in Australia and Canada

AIM: To document and compare current practice in nutrition assessment of Parkinson’s disease by dietitians in Australia and Canada in order to identify priority areas for review and development of practice guidelines and direct future research. METHODS: An online survey was distributed to DAA members and PEN subscribers through their email newsletters. The survey captured current practice in the phases of the Nutrition Care Plan. The results of the assessment phase are presented here. RESULTS: Eighty-four dietitians responded. Differences in practice existed in the choice of nutrition screening and assessment tools, including appropriate BMI ranges. Nutrition impact symptoms were commonly assessed, but information about Parkinson’s disease medication interactions were not consistently assessed. CONCLUSIONS: he variation in practice related to the use of screening and assessment methods may result in the identification of different goals for subsequent interventions. Even more practice variation was evident for those items more specific to Parkinson’s disease and may be due to the lack of evidence to guide practice. Further research is required to support decisions for nutrition assessment of Parkinson’s disease.

Loneliness, social anxiety and bullying victimization in young people : a literature review

Loneliness is a distressing, complex, universal phenomena. This review focuses on loneliness in children and adolescents, specifically examining research on the relationship between young people’s social anxiety and loneliness and the role of bullying victimization and loneliness. The three concepts are distinct, yet inextricably intertwined as antecedents and consequences of each other. The constructs are bi-directional, often forming a feedback loop or negative cycle. Implications for interventions are addressed.

Quality assessment of service bundles for governmental one-stop portals : a literature review

Service bundles, in the context of e-government, are used to group services together that relate to a certain citizen need. These bundles can then be presented on a governmental one-stop portal to structure the available service offerings according to citizen expectations. In order to ensure that citizens utilise the one-stop portal and comprised service bundles for future transactions, the quality of these service bundles needs to be managed and maximised accordingly. Consequently, models and tools that focus on assessing service bundle quality play an important role, when it comes to increasing or retaining usage behaviour of citizens. This study focuses on providing a rigorous and structured literature review of e-government outlets with regards to their coverage of service bundle quality and e-service quality themes. The study contributes to academia and practice by providing a framework that allows structuring and classifying existing studies relevant for the assessment of quality for government portals. Furthermore, this study provides insights into the status quo of quality models that can be used by governments to assess the quality of their service bundles. Directions for future research and limitations of the present study are provided as well.

Fault detection in wind turbine : a systematic literature review

Wind power has become one of the popular renewable resources all over the world and is anticipated to occupy 12% of the total global electricity generation capacity by 2020. For the harsh environment that the wind turbine operates, fault diagnostic and condition monitoring are important for wind turbine safety and reliability. This paper employs a systematic literature review to report the most recent promotions in the wind turbine fault diagnostic, from 2005 to 2012. The frequent faults and failures in wind turbines are considered and different techniques which have been used by researchers are introduced, classified and discussed.

Destination marketing organizations and destination marketing : a narrative analysis of the literature

This article presents the first narrative analysis of the areas of research that have developed within the destination marketing field since its commencement in 1973. Given the broad extent of the field, and the absence of any previous reviews in four decades, a key challenge is in providing a focus for such a disparate body of knowledge. The review is structured around one principal question: ‘To what extent is the Destination Marketing Organisation (DMO) responsible for the competitiveness of the destination’? In pursuit of this underlying question, we address a number of themes including nomenclature and the DMO, the evolution of the destination marketing literature, competitiveness as the DMO reason d’être, and DMO effectiveness including issues of branding and positioning, and future research themes in the field.

The People-Game-Play model for understanding videogames’ impact on wellbeing

Given the increasing popularity of videogames, understanding when, how and for whom they have a positive or negative impact on wellbeing is critical. We propose a model for exploring these questions based on existing literature and our own research. The People-Game-Play model identifies player characteristics, game features and the experience of play as key determinants of the impact of videogame play on wellbeing. We propose research exploring the relationships within and between each of these key factors is needed and identify some examples of future research in this space.