837 resultados para Business Groups


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Informed by a model of family role-redistribution derived from the Family Ecology Framework (Pedersen & Revenson, 2005), this study examined differences in two proposed psychological components of role-redistribution (youth caregiving experiences and responsibilities) between youth of a parent with illness and their peers from ‘healthy’ families controlling for the effects of whether a parent is ill or some other family member, illness type, and demographics. Based on self-report questionnaire data, four groups of Australian children were derived from a community sample of 2474youth (‘healthy’ family, n=1768; parental illness, n=336; other family member illness, n=254; both parental and other family member illness, n=116). The presence of any family member with a serious illness is associated with an intensification of youth caregiving experiences relative to peers from healthy families. This risk is elevated if the ill family member is a parent, if more illnesses are present, and by certain youth and family demographics, and especially by higher caregiving responsibilities. The presence of a family member, particularly a parent, with a serious medical condition has pervasive increased effects on youth caregiving compared to healthy families, and these effects are not fully accounted for by illness type, demographics or caregiving responsibilities.

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On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). Division 152 contains the small business CGT concessions, which enables eligible small business taxpayers to reduce the amount of tax payable on capital gains arising from certain CGT events that occur after 11:45 am on 21 September 1999. One of the principal objectives of the legislation is to provide a concessionary regime for small business owners who do not have the same ability to access the concessionary superannuation regime generally available to employees. When announcing the introduction of the concessions the then Federal Treasurer, Mr Peter Costello, specifically stated that the objective of Division 152 was to provide ‘small business people with access to funds for retirement or expansion’. The purpose of this article is to: one, assess the extent to which small business taxpayers understand the CGT small business concessions, particularly when considering the sale of their business; two, determine which of the four small business CGT concessions are most commonly adopted and/or recommended by tax practitioners to clients; and three, to determine whether the superannuation changes in relation to the capping of the concessional superannuation thresholds have had an impact on the use of the small business retirement concession.

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There is consensus among practitioners and academics that culture is a critical factor that is able to determine success or failure of BPM initiatives. Yet, culture is a topic that seems difficult to grasp and manage. This may be the reason for the overall lack of guidance on how to address this topic in practice. We have conducted in-depth research for more than three years to examine why and how culture is relevant to BPM. In this chapter, we introduce a framework that explains the role of culture in BPM. We also present the relevant cultural values that compose a BPM culture, and we introduce a tool to examine the supportiveness of organizational cultures for BPM. Our research results provide the basis for further empirical analyses on the topic and support practitioners in the management of culture as an important factor in BPM initiatives.

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Two studies documented the “David and Goliath” rule—the tendency for people to perceive criticism of “David” groups (groups with low power and status) as less normatively permissible than criticism of “Goliath” groups (groups with high power and status). The authors confirmed the existence of the David and Goliath rule across Western and Chinese cultures (Study 1). However, the rule was endorsed more strongly in Western than in Chinese cultures, an effect mediated by cultural differences in power distance. Study 2 identified the psychological underpinnings of this rule in an Australian sample. Lower social dominance orientation (SDO) was associated with greater endorsement of the rule, an effect mediated through the differential attribution of stereotypes. Specifically, those low in SDO were more likely to attribute traits of warmth and incompetence to David versus Goliath groups, a pattern of stereotypes that was related to the protection of David groups from criticism.

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Business processes are prone to continuous and unexpected changes. Process workers may start executing a process differently in order to adjust to changes in workload, season, guidelines or regulations for example. Early detection of business process changes based on their event logs – also known as business process drift detection – enables analysts to identify and act upon changes that may otherwise affect process performance. Previous methods for business process drift detection are based on an exploration of a potentially large feature space and in some cases they require users to manually identify the specific features that characterize the drift. Depending on the explored feature set, these methods may miss certain types of changes. This paper proposes a fully automated and statistically grounded method for detecting process drift. The core idea is to perform statistical tests over the distributions of runs observed in two consecutive time windows. By adaptively sizing the window, the method strikes a trade-off between classification accuracy and drift detection delay. A validation on synthetic and real-life logs shows that the method accurately detects typical change patterns and scales up to the extent it is applicable for online drift detection.

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This paper addresses the problem of identifying and explaining behavioral differences between two business process event logs. The paper presents a method that, given two event logs, returns a set of statements in natural language capturing behavior that is present or frequent in one log, while absent or infrequent in the other. This log delta analysis method allows users to diagnose differences between normal and deviant executions of a process or between two versions or variants of a process. The method relies on a novel approach to losslessly encode an event log as an event structure, combined with a frequency-enhanced technique for differencing pairs of event structures. A validation of the proposed method shows that it accurately diagnoses typical change patterns and can explain differences between normal and deviant cases in a real-life log, more compactly and precisely than previously proposed methods.

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Over the past six months the project has undertaken three key, separate, data collection rounds. Each of these rounds focused on essentially different issues within the broader common construct of heavy vehicle road safety. This document will initially report on a series of two key qualitative data collections rounds. Firstly it will detail findings and report on discussions held in focus groups with 43 heavy vehicle drivers. The second qualitative study involved a series of interviews undertaken with 19 police officers from various levels of command and operations within the Royal Oman Police. The final data collection round reported on in this document is a roadside survey questionnaire undertaken with 400 heavy vehicle drivers.

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Process improvement and innovation are risky endeavors, like swimming in unknown waters. In this chapter, I will discuss how process innovation through BPM can benefit from Research-as-a-Service, that is, from the application of research concepts in the processes of BPM projects. A further subject will be how innovations can be converted from confidence-based to evidence-based models due to affordances of digital infrastructures such as large-scale enterprise soft-ware or social media. I will introduce the relevant concepts, provide illustrations for digital capabilities that allow for innovation, and share a number of key takeaway lessons for how organizations can innovate on the basis of digital opportunities and principles of evidence-based BPM: the foundation of all process decisions in facts rather than fiction.

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Many organizations realize that increasing amounts of data (“Big Data”) need to be dealt with intelligently in order to compete with other organizations in terms of efficiency, speed and services. The goal is not to collect as much data as possible, but to turn event data into valuable insights that can be used to improve business processes. However, data-oriented analysis approaches fail to relate event data to process models. At the same time, large organizations are generating piles of process models that are disconnected from the real processes and information systems. In this chapter we propose to manage large collections of process models and event data in an integrated manner. Observed and modeled behavior need to be continuously compared and aligned. This results in a “liquid” business process model collection, i.e. a collection of process models that is in sync with the actual organizational behavior. The collection should self-adapt to evolving organizational behavior and incorporate relevant execution data (e.g. process performance and resource utilization) extracted from the logs, thereby allowing insightful reports to be produced from factual organizational data.

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Four silanes, trimethylchlorosilane (TMCS), dimethyldiethoxylsilane (DMDES), 3-aminopropyltriethoxysilane (APTES) and tetraethoxysilane (TEOS), were adopted to graft layered double hydroxides (LDH) via an induced hydrolysis silylation method (IHS). Fourier transform infrared spectra (FTIR) and 29Si MAS nuclear magnetic resonance spectra (29Si MAS NMR) indicated that APTES and TEOS can be grafted onto LDH surfaces via condensation with hydroxyl groups of LDH, while TMCS and DMDES could only be adsorbed on the LDH surface with a small quantity. A combination of X-ray diffraction patterns (XRD) and 29Si MAS NMR spectra showed that silanes were exclusively present in the external surface and had little influence on the long range order of LDH. The surfactant intercalation experiment indicated that the adsorbed and/or grafted silane could not fix the interlamellar spacing of the LDH. However, they will form crosslink between the particles and affect the further surfactant intercalation in the silylated samples. The replacement of water by ethanol in the tactoids and/or aggregations and the polysiloxane oligomers formed during silylation procedure can dramatically increase the value of BET surface area (SBET) and total pore volumes (Vp) of the products.

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Connected learning, as a design approach, does not restrict learning to a dedicated learning space (school, university, etc.), but considers it to be an aggregation of individual experiences made through intrinsically motivated, active participation in and across various socio-cultural, every-day life environments. Urban places for meeting, interacting and connected learning with people from diverse backgrounds, cultures and areas of expertise are highly significant in the knowledge economy of our 21st century. However, little is yet known about best practices to design and curate such hubs that attract and support interest-driven and socially embedded learning experiences. The research study presented in this paper investigates design aspects that contribute to successful place-based spaces for connected learning. The paper reports findings from observations as well as interviews with users and managers of three different types of local, community-led learning environments, i.e., coworking spaces, hackerspaces, and meetup groups across Australia. The findings reveal social, spatial and technological interventions that these spaces apply to nourish a culture of connected learning, sharing and peer interaction. The discussion suggests a set of design implications for designers, managers and decision makers that have an interest in nourishing a connected learning culture among their user community.

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Mismatches between services needing to interoperate have been addressed through the adaptation of structural and behavioural interfaces of services, which in practice incur long lead time through manual, coding effort. We propose a framework, complementary to con- ventional service adaptation, to synthesise service interfaces in the open setting of business networks, allowing consumers to introspect service interfaces and formulate service invocations. The framework also allows evolved service requests, as new features of service capabilities are discov- ered, through interactions with other, similar services. Finally the frame- work fosters reuse of adaptation efforts through normalisation of struc- tural and behavioural interfaces of similar services. This paper provides a first exposition of the service interface synthesis framework, describing patterns containing novel requirements for unilateral service adaptation and detailing the interface synthesis technique. Complex examples of ser- vices drawn from commercial logistic systems are then used to validate the synthesis technique and identify open challenges and future research directions.

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The relationship between corporate and sustainability performance continues to be controversial and unclear, not withstanding numerous theoretical and empirical studies. Despite this, views on corporate responsibilities “meet where management can show how voluntary social and environmental management contributes to the competitiveness and economic success of the company.” This approach is fundamental to the business case for infrastructure sustainability. It suggests that beyond-compliance activities undertaken by companies are commercially justified if they can be shown to contribute to profitability and shareholder value. Potential public good benefits range across a wide spectrum of economic (for example employment, local purchasing, reduced demand for electricity generation), social (indigenous employment and development, equity of access), and environmental (lower greenhouse gas emission, reduced use of non-renewable resources and potable water, less waste, enhanced biodiversity). Some of these benefits have impacts that lie in more than one of the economic, social, and environmental areas of public goods. Using a sustainability rating schemes and potential business benefits from sustainability initiatives, this paper presents a brief summary of an online survey of industry that identifies how rating scheme themes and business benefits relate. This allows for a case to be built demonstrating which sustainability themes offer particular business benefits.

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This study investigates stakeholder pressures on corporate climate change-related accountability and disclosure practices in Australia. While existing scholarship investigates stakeholder pressures on companies to discharge their broader accountability through general social and environmental disclosures, there is a lack of research investigating whether and how stakeholder pressures emerge to influence accountability and disclosure practices related to climate change. We surveyed various stakeholder groups to understand their concerns about climate change-related corporate accountability and disclosure practices. We present three primary findings: first, while NGOs and the media have some influence, institutional investors and government bodies (regulators) are perceived to be the most powerful stakeholders in generating climate change-related concern and coercive pressure on corporations to be accountable. Second, corporate climate change-related disclosures, as documented through the Carbon Disclosure Project (CDP), are positively associated with such perceived coercive pressures. Lastly, we find a positive correlation between the level of media attention to climate change and Australian corporate responses to the CDP. Our results indicate that corporations will not disclose climate change information until pressured by non-financial stakeholders. This suggests a larger role for non-financial actors than previously theorized, with several policy implications.

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XACML has become the defacto standard for enterprise- wide, policy-based access control. It is a structured, extensible language that can express and enforce complex access control policies. There have been several efforts to extend XACML to support specific authorisation models, such as the OASIS RBAC profile to support Role Based Access Control. A number of proposals for authorisation models that support business processes and workflow systems have also appeared in the literature. However, there is no published work describing an extension to allow XACML to be used as a policy language with these models. This paper analyses the specific requirements of a policy language to express and enforce business process authorisation policies. It then introduces BP-XACML, a new profile that extends the RBAC profile for XACML so it can support business process authorisation policies. In particular, BP-XACML supports the notion of tasks, and constraints at the level of a task instance, which are important requirements in enforcing business process authorisation policies.