427 resultados para Financial literacy
Resumo:
Reflection can form the basis for powerful dialogue between the arts and literacy as we seek interpretive and expressive fluency across modes. Through deep, cumulative reflection we make aspects of our world and experiences more perceivable, and open them up for artistic expression and aesthetic inquiry. Such reflections are also the catalysts for self-awareness and identity building. Theories of reflexivity offer a useful lens with which to understand our relationship with the world and the people, texts and things within it. The reflexive process can prompt us to challenge our understandings and change our representations of self and others through text. This paper offers a discussion of reflexivity and the ways in which it can be expressed and performed in discursive and non-discursive ways to develop literacies through and in the arts.
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The global financial crisis (GFC) has severely impacted the financial position and performance of many companies internationally. Because of its severity and associated increase in uncertainty it challenges the effectiveness of existing disclosure regulation. Australia provides a unique environment in which to test the effects of the GFC on corporate disclosure because statutory rules mandate the timely disclosure of ‘price-sensitive’ information (ASX Rule 3.1) by listed entities. Exploiting this institutional setting we investigate the determinants and timeliness of profit warnings issued by the top 500 ASX-listed firms with profit declines in the 2009 fiscal year. Our findings show that firms behave differently with regard to the issuance of profit warnings: larger and more indebted firms are more likely to issue a profit warning and tend to be timelier; surprisingly, poorer performing firms tend to release the news more quickly and this might be attributed to an increasing threat of litigation. Our analysis of profit warning determinants shows interesting results with the presence of asset impairments hindering the early disclosure of profit warnings. Our findings are novel for two main reasons: first, we provide insights into the impact of global financial crisis on profit warning behaviour; second, we are the first to examine the differential impact of alternative features of profit warnings on disclosure timeliness. The findings have implications for regulators in determining compliance with continuous disclosure rules and more broadly, for market participants in interpreting profit warnings.
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The global grown in institutional investors means that firms can no longer ignore their influence in capital markets. However, not all institutional investors have the same motives to influence the firms they invest in. Institution investors' ability to influence management depends on the size of their investment and whether they have any business relations with the firm. Using a sample of Australian firms from 2006 to 2008, our empirical results show that the proportion of a company's shares held by institutional investors is positively associated with firm governance ratings, risk and profitability. This study shows that a positive association between risk and return is associated with large active institutional ownership, which we interpret as shareholders with sufficient power to pressure management to increase short-term profits.
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This article outlines the knowledge and skills students develop when they engage in digital media production and analysis in school settings. The metaphor of ‘digital building blocks’ is used to describe the material practices, conceptual understandings and production of knowledge that lead to the development of digital media literacy. The article argues that the two established approaches to media literacy education, critical reading and media production, do not adequately explain how students develop media knowledge. It suggests there has been too little focus on material practices and how these relate to the development of conceptual understanding in media learning. The article explores empirical evidence from a four-year investigation in a primary school in Queensland, Australia using actor–network theory to explore ‘moments of translation’ as students deploy technologies and concepts to materially participate in digital culture. A generative model of media learning is presented with four categories of building blocks that isolate the specific skills and knowledge that can be taught and learnt to promote participation in digital media contexts: digital materials, conceptual understandings, media production and media analysis. The final section of the article makes initial comments on how the model might become the basis for curriculum development in schools and argues that further empirical research needs to occur to confirm the model’s utility.
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This thesis examines, by way of phenomenographic methodology, the qualitatively different ways in which people engaged in Serious Leisure activities (within the area of 'heritage') experience information literacy. The study identified the presence of four distinct categories of information literacy experience, each with variation in regard to the serious leisure participant's experience of learning and information. In addition it also identified the existence of a further dimension of variation pertaining to the way in which individual identity is experienced during engagement with a serious leisure activity.
Resumo:
This study examined whether children recognized advergames as a type of advertising and the efficacy of an advertising literacy program. Results indicated that without the advertising literacy education, about three-quarters of the children did not recognize advergames as a type of advertising. However, those with advertising literacy education showed a significantly enhanced understanding. Also, a series of mediation tests showed that recognition of advertising was an indirect-only mediator between the advertising literacy and skeptical attitudes toward advertising. Only those who viewed the advergame as a type of advertising demonstrated more skeptical attitudes toward it.
Resumo:
This phenomenographic research investigated variation in web professionals' understanding of information literacy. The outcome is of value for the education of practitioners both in the areas of information literacy, and web design and development. Analysis of 23 in-depth interviews with web workers from different stages of web design and development process revealed that they experience information literacy as staying informed, building a successful website, solving a problem or participating in a community of practice. The present research advances the existing understanding of the concept of information literacy, especially in an occupational context. Additionally, using the web professionals' world as the context of the study, the research also contributes to the field of website design and development by shedding light on less-researched experiences of people involved in this industry.
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This chapter explores the policy context for the push for a national curriculum and the inclusion of Asia literacy for schooling in Australia in the light of current links between globalisation, education and policy analysis and the notion of the learning/knowledge society of the twenty-first century. It is anticipated that discussion of the Australian context will be insightful for those other nations concerned with positioning Asia in school curricula, including for example, New Zealand, Canada, USA and UK. In doing so, the chapter considers the challenges to the implementation of Asia literacy in Australia with specific reference to current and future teachers for, as with many nations, the teaching profession in Australia is on the cusp of generational change as large numbers of teachers aged in their mid to late fifties embark on retirement (Teaching Australia, 2007). A major challenge in addressing these demographic shifts in Australia, lies with meeting the demand for replacement teachers and preparing future teachers (Skilbeck, & Connell, 2004; McKenzie, 2012) with Asia-related knowledge.
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The authors have collaborated in the development and initial evaluation of a curriculum for mathematics acceleration. This paper reports upon the difficulties encountered with documenting student understanding using pen-and-paper assessment tasks. This leads to a discussion of the impact of students’ language and literacy on mathematical performance and the consequences for motivation and engagement as a result of simplifying the language in the tests, and extending student work to algebraic representations. In turn, implications are drawn for revisions to assessment used within the project and the language and literacy focus included within student learning experiences.
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The employment and work experiences of mothers who care for young children with special health care needs is the focus of this study. It addresses a gap in the research literature, by providing an understanding of how mothers’ caring role may affect employment conditions, family life, and financial well-being. Quantitative data are drawn from Growing Up in Australia: The Longitudinal Study of Australian Children. The current study employs a matched case–control methodology to compare the experiences of a group of 292 mothers whose children (aged 4-5 years) with long-term special health care needs with those mothers whose children were typically developing. There were few differences between the two groups with regard to job characteristics and job quality. There were significant differences between the two groups with regard to work–family balance. Fewer mothers with children with special health care needs reported work having a positive effect on family functioning.
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Should not-for-profit (NFP) organisations hold reserves to hedge uncertainty and protect mission delivery? This chapter outlines the nature and contxt of NFP reserves. many would accept that actors within NFP organisations have a broad accountability to ensure sustinability where an appropriate mission exists, and that sustinability is assisted or ensured through the purposeful accumulation of reserves. This chapter examins current relevant literature on reserves, reviews various approaches to reserves accumulation across jurisdictions and reports what is known about practice. We highlight the tension faced by NFP organisations, balancing mission spending against the need to hedge uncertainty. We investigate the role of reserves, and how an appropriate level is determined to ensure a NFP board's accountability for organisational sustinability. This issue is particularly significant in the period following the global financial crisis, and while practitioner interest is evident, there has been little academic attention paid to the topic of NFP reserves, and 'very few [articles] have even forcused on related topics' (Calabrese, 2011, p. 282).
Resumo:
Although greater calls for accountability have been articulated by academics, policy makers and donors in the recent years, a stream of thought has been questioning where the giving of an account should stop. In conveying the limits to the giving of an account (Messner, 2009) and associated transparency (Roberts, 2009), critical accounting scholars have also pointed to as yet unresolved contradictions intrinsic to accountability (McKernan, 2012), especially when it comes to be operationalised (Joannides, 2012). The impact of accountability's discharging on nonprofits' strategy or operations has to date been underexplored (Dhanni & Connelly, 2012; Tucker & Parker, 2013). Accordingly, this chapter seeks to contribute to this body of literature on the consequences of accountability on fundraising strategies in nonprofits, questioning whether accountability practice may hamper the effectiveness of the nonprofit sector by restraining the fundraising profession. Our chapter seeks to fill a dual theoretical gap. Firstly, only a number of publications have investigated the interplay between accountability and the making of organisational strategy (Parker, 2002, 2003b, 2011, 2012, 2013; Tucker & Parker, 2013). Therefore, we seek to fill a theoretical gap as to the impact of accountability on the conduct of straegic operations. By questioning whether accountability hampers fundraising strategy in non-profits we are also contributing to the literature balancing accountability and the mission. In this literature, it appears that money and the mission are often conflictual, financial managers being often seen by mission advocates as guardians shielding organisational resources (Chiapello, 1993, 1998; Lightbody, 2000, 2003). Another approach shows that making nonprofits accountable to capital and multiple stakeholders (donors, public authorities) leaders to changes in organisational culture (O'Dwyer & Unerman, 2007; Unerman & Bennett, 2004; Underman & O'Dwyer, 2006a, 2006b, 2008). By examining a small number of cases we show how accountability practices result in fundraising adapting and adjusting under such external pressures and constraints. We also show accountability systems may have a direct impact on the conduct of strategic operations, which might hamper mission conduct.
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With many developed countries experiencing the aging of the population, older people play a large role in contributing to environmental problems but also to environmental solutions. The purpose of this research is to understand the awareness and behavior of current older people living in retirement villages towards sustainability development. To achieve this, a sustainability literacy survey was conducted with 65 older residents of a private retirement village located 10 Km outside the Brisbane, Australia’s central business district (CBD). Most of residents recognized the importance of environment protection and would like to lead a more environmentally friendly lifestyle. In addition, the majority were willing to pay higher prices for a living environment with sustainable features. The importance of positive social communications was emphasized with most residents having established good relationships with others in the village. The findings provide an important insight into consumer perspectives regarding the sustainable features that should and can be incorporated into the village planning and development.
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This case study examined four teachers' understandings and teaching of Critical Literacy with senior English as an Additional Language (EAL) learners in two Queensland high schools. Despite continuous, rapid curriculum change in Australia and efforts to diminish Critical Literacy, the four teachers continued to feature it successfully in their teaching with often marginalised learners. They used critical literacy to provide access to and critique dominant language codes, and to draw on learners' diverse experiences. To a lesser extent, the teachers created opportunities for redesigning dominant texts. Implications are important for policy production and interpretation, school planning and teacher professional development.