Social and environmental accounting research : major contributions and future directions for developing countries

A review is provided of major contributions in social and environmental accounting literature focusing on the issues of developing countries. The review of prior research shows that the major contributions have been related to the motivations for social and environmental disclosure. However, other important research areas such as ethical/accountability issues and how to cost externalities which have already been considered within the developing country context. Contemporary social and environmental issues such as climate change and greenhouse gas emissions affecting the global community also appear to be key issues of research to scholars in both developed and developing countries. Finally, some future research directions are identified.

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Social and mobile interaction design to increase the loyalty rates of young blood donors

Young adults represent the largest group of first time donors to the Australian Red Cross Blood Service, but they are also the least loyal group and often do not return after their first donation. At the same time, many young people use the internet and various forms of social media on a daily basis. Web and mobile based technological practices and communication patterns change the way that young people interact with one another, with their families, and communities. Combining these two points of departure, this study seeks to identify best practices of employing mobile apps and social media in order to enhance the loyalty rates of young blood donors. The findings reported in this paper are based on a qualitative approach presenting a nuanced understanding of the different factors that motivate young people to donate blood in the first place, as well as the obstacles or issues that prevent them from returning. The paper discusses work in progress with a view to inform the development of interactive prototypes trialling three categories of features: personal services (such as scheduling); social media (such as sharing the donation experience with friends to raise awareness); and data visualisations (such as local blood inventory levels). We discuss our translation of research findings into design implications.

Labour, social and health outcomes of immigrants in Australia : effects of language proficiency using the IV approach

Language has been of interest to numerous economists since the late 20th century, with the majority of the studies focusing on its effects on immigrants’ labour market outcomes; earnings in particular. However, language is an endogenous variable, which along with its susceptibility to measurement error causes biases in ordinary-least-squares estimates. The instrumental variables method overcomes the shortcomings of ordinary least squares in modelling endogenous explanatory variables. In this dissertation, age at arrival combined with country of origin form an instrument creating a difference-in-difference scenario, to address the issue of endogeneity and attenuation error in language proficiency. The first half of the study aims to investigate the extent to which English speaking ability of immigrants improves their labour market outcomes and social assimilation in Australia, with the use of the 2006 Census. The findings have provided evidence that support the earlier studies. As expected, immigrants in Australia with better language proficiency are able to earn higher income, attain higher level of education, have higher probability of completing tertiary studies, and have more hours of work per week. Language proficiency also improves social integration, leading to higher probability of marriage to a native and higher probability of obtaining citizenship. The second half of the study further investigates whether language proficiency has similar effects on a migrant’s physical and mental wellbeing, health care access and lifestyle choices, with the use of three National Health Surveys. However, only limited evidence has been found with respect to the hypothesised causal relationship between language and health for Australian immigrants.

Young people, children and their social and spatial citizenship rights

The use of public space by young people and children is a major issue in a number of countries and a range of measures are deployed to to control public space which restrict their social and spatial citizenship rights.

Creating a warm and supportive learning environment for young children

Planning and managing the classroom environment in relation to daily schedule, activities, and routines is vital to creating warm, supportive learning environments for young children.

Exploring cultural, social and psychosocial influences on women's drinking across the life span

Background Changing trends in women's alcohol consumption have demonstrated that women, in both younger and older cohorts, are drinking at increased levels than previously. However, little research investigates these changing trends or the influences behind them. Aims The current research aims to identify influences on women's drinking across a range of age groups, with a focus on multiple level influences (i.e. cultural, social and psychosocial). Methods One hour semi-structured telephone interviews were conducted, in 2011, with 35 women (aged 18-55) residing in Australia. Interview development was guided by an adaptation of Bronfenbrenner's Bioecological Model of Development (BBMD) to assess multiple areas of influences from cultural through to psychosocial. Results Interview findings highlighted the existence of multiple levels of influence on women’s drinking and thus provided support for the BBMD framework. Cultural influences identified related to gender roles and national identity. Exosystem influences (e.g. legislation, infrastructure, and media) and Microsystem influences (e.g. immediate social networks) were also identified. A range of psychosocial factors, such as identity, normative influence and attitude were also found as influencing drinking behaviours. Finally, changes across a woman’s life span, and intergenerational differences, were Chronosystem constructs that also emerged as key influences. Discussion and conclusions This study has provided an in-depth understanding into the key factors, occurring across multiple levels of influence, impacting upon women's drinking across younger and older cohorts. The findings also highlight changes in alcohol-related attitudes and behaviours across a life span and across generations. Future research should extend upon these findings based on larger, quantitative studies based on representative samples. The findings do provide key insights into the influences that need to be addressed within targeted interventions.

The Role of Social and Human Capital Among Nascent Entrepreneurs

This study examines nascent entrepreneurship by comparing individuals engaged in nascent activities (n=380) with a control group (n=608), after screening a sample from the general population (n=30,427). The study then follows the developmental process of nascent entrepreneurs for 18 months. Bridging and bonding social capital, consisting of both strong and weak ties, was a robust predictor for nascent entrepreneurs, as well as for advancing through the start-up process. With regard to outcomes like first sale or showing a profit, only one aspect of social capital, viz. being a member of a business network, had a statistically significant positive effect. The study supports human capital in predicting entry into nascent entrepreneurship, but only weakly for carrying the start-up process towards successful completion.

Urban acupuncture: Hybrid social and technological practices for hyperlocal placemaking

This paper considers an emerging planning practice that uses networked connections to interact with urban places and re-create enlivened cities. The paper presents “urban acupuncture” as a new planning approach that broadens communication and strategically targets interventions across the city. Defined as an approach, which, through the use of digital social networks and interactions, involves citizens and planners in place activations in order to stimulate and reinvigorate place, thus creating meaningful relationships between citizens and their urban settings. This paper uses the UR[BNE] Brisbane Festival 2012 as a qualitative case study of urban acupuncture, best defined as a hyper-localized healing treatment through place activation to enliven and recreate cities. It examines the challenges faced and opportunities embraced by a network of urban professionals. Their aim was to activate the underused urban spaces of central Brisbane through the festival's activities and events. The findings identify the key elements required to design public spaces using socially and technologically networked interactions.

Research and/or learning and teaching : a study of Australian professors' priorities, beliefs and behaviours

This paper presents findings from an empirical study of key aspects of the teaching and research priorities, beliefs and behaviours of 72 professorial and associate professorial academics in Science, Information Technology and Engineering across four faculties in three Australian universities. The academics ranked 16 research activities and 16 matched learning and teaching (L&T) activities from three perspectives: job satisfaction, role model behaviour and perceptions of professional importance. The findings were unequivocally in favour of research in all three areas and remarkably consistent across the universities. The only L&T activity that was ranked consistently well was 'improving student satisfaction ratings for teaching', an area in which academics are increasingly held accountable. Respondents also indicated that their seniors encourage research efforts more than L&T efforts. Recommendations include that higher education rewards for quality L&T are maintained or improved and that recognition of L&T research domains is further strengthened.

Social and traditional entrepreneurial intention : what is the difference?

The concept of entrepreneurship has developed during the past decades and has a long history in the business sector. Miller et al. (2009) refer that entrepreneurship is an important part of the economic scenery, providing opportunities and jobs for substantial numbers of people. Audresch et al. (2002) clarify how the positive and statistically robust link between entrepreneurship and economic growth has been indisputably verified across a wide spectrum of units and observation, spanning the establishment, the enterprise, the industry, the region and the country. In the literature there has been an evolution and intense debate about the role of entrepreneurship as a field of research and about the creation of a conceptual framework for the entrepreneurship field as a whole. Shane and Venkataraman (2000) define the field of entrepreneurship as the scholarly examination of how, by whom, and with what effects opportunities to create future goods and services are discovered, evaluated, and exploited. For this reason the field involves the study of sources of opportunities; the processes of discovery, evaluation, and exploitation of opportunities; and the set of individuals who discover, evaluate, and exploit them.

Social and cultural borders in Rio de Janeiro : the everyday life of community and mainstream photojournalists

This paper takes a multimethod approach which combines ethnographic techniques and discourse studies to investigate two contrasting professional groups: community photographers, who are favela dwellers who have developed photographic projects in Brazil‘s favelas, and photojournalists of the mainstream media. Its purpose is to determine how a cultural and social divide in the city of Rio de Janeiro shapes both community photographers and mainstream photojournalists’ practices, discourses, and identities. While community photographers strive to establish a humane and positive view about favelas and their residents by shifting the focus from poverty, shortages, violence, and criminality to images of the ordinary life, mainstream photojournalists express the view that their role is of primary importance for the defence of human rights in the favelas by helping to prevent, for instance, police abuses and violations. As the data analysis indicated the existence of socio-spatial borders all over Rio de Janeiro, this study adopted the idea of a divided city without denying interconnections between favelas and the city’s political life. Through the analysis of categories which emerged from the data, the complex world of documenting favela life is explored. The major themes touched upon are: the breakdown between the mainstream media and the favela communities; the different kinds of relationships which arise in Rio’s low income suburbs; and the gradual return of mainstream news workers to favelas.

Myosin light chain kinase regulates synaptic plasticity and fear learning in the lateral amygdala

Learning and memory depend on signaling mole- cules that affect synaptic efficacy. The cytoskeleton has been implicated in regulating synaptic transmission but its role in learning and memory is poorly understood. Fear learning depends on plasticity in the lateral nucleus of the amygdala. We therefore examined whether the cytoskeletal-regulatory protein, myosin light chain kinase, might contribute to fear learning in the rat lateral amygdala. Microinjection of ML-7, a specific inhibitor of myosin light chain kinase, into the lateral nucleus of the amygdala before fear conditioning, but not immediately afterward, enhanced both short-term memory and long-term memory, suggesting that myosin light chain kinase is involved specifically in memory acquisition rather than in posttraining consolidation of memory. Myosin light chain kinase inhibitor had no effect on memory retrieval. Furthermore, ML-7 had no effect on behavior when the train- ing stimuli were presented in a non-associative manner. An- atomical studies showed that myosin light chain kinase is present in cells throughout lateral nucleus of the amygdala and is localized to dendritic shafts and spines that are postsynaptic to the projections from the auditory thalamus to lateral nucleus of the amygdala, a pathway specifically impli- cated in fear learning. Inhibition of myosin light chain kinase enhanced long-term potentiation, a physiological model of learning, in the auditory thalamic pathway to the lateral nu- cleus of the amygdala. When ML-7 was applied without as- sociative tetanic stimulation it had no effect on synaptic responses in lateral nucleus of the amygdala. Thus, myosin light chain kinase activity in lateral nucleus of the amygdala appears to normally suppress synaptic plasticity in the cir- cuits underlying fear learning, suggesting that myosin light chain kinase may help prevent the acquisition of irrelevant fears. Impairment of this mechanism could contribute to pathological fear learning.