The Profiling of Property, Plant & Equipment (PPE) Contributions in Australia and Malaysia Public Listed Construction Companies

The purpose of this paper is to study the profiling of property, plant and equipment (PPE) contributions in Australia and Malaysia construction companies. A company’s worth is usually based on the listed share price on the stock exchange. In arriving at the net profit, the contribution of PPE in the company’s assets is somehow being neglected. This paper will investigate the followings; firstly the level of PPE contribution in the construction firms by comparing the PPE contributions to the company’s asset as a whole which includes fixed (non-current) assets and current assets. This will determine the true strength of the companies, rather than relying on the share prices alone. Secondly, the paper will determine the trend of company’s asset ownership to show the company’s performance of the PPE ownership during the period of study. The data is based on the selected construction companies listed on the Australian Stock Exchange (ASX) and Malaysian Stock Exchange, known as Bursa Malaysia. The profiling will help to determine the strength of the construction firms based on the PPE holding, and the level of PPE ownerships in the two countries construction firms during the period of study.

Teacher aides and their pedagogical contributions in the underachieving Indigenous mathematics classroom

This study examines the pedagogical contributions made by teacher aides in underperforming Indigenous mathematics secondary classrooms. Three teaching teams, each consisting of a teacher and their teacher aide, responded to semi-structured interviews. Their mathematics classrooms were observed for details of pedagogical contributions to the mathematics lessons. It was found that the pedagogical contributions of the teacher aides varied from co-teaching contributions, to the provision of menial support and behaviour management. The techniques used by the teacher aides to provide student feedback, to support behaviour management and to undertake questioning vary greatly, and this variance is also evident in the classroom atmosphere. Teacher aides are providing pedagogical contributions, and are engaged in instructional interactions, and are in a sense “teaching”.

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.

Ethical review in creative industries and other practice-based research

The processes used in Australian universities for reviewing the ethics of research projects are based on the traditions of research and practice from the medical and health sciences. The national guidelines for ethical conduct in research are heavily based on presumptions that the researcher–participant relationship is similar to a doctor–patient relationship. The National Health and Medical Research Council, Australian Research Council and Australian Vice-Chancellors’ Committee have made a laudable effort to fix this problem by releasing the National Statement on Ethical Conduct in Human Research in 2007, to replace the 1999 National Statement on Ethical Conduct in Research Involving Humans. The new statement better encompasses the needs of the humanities, social sciences and creative industries. However, this paper argues that the revised National Statement and ethical review processes within universities still do not fully encompass the definitions of ‘research’ and the requirements, traditions, codes of practice and standards of the humanities, social sciences and creative industries. The paper argues that scholars within these disciplines often lack the language to articulate their modes of practice and risk management strategies to university-level ethics committees. As a consequence, scholars from these disciplines may find their research is delayed or stymied. The paper focuses on creative industries researchers, and explores the issues that they face in managing the ethical review process, particularly when engaging in practice-based research. Although the focus is on the creative industries, the issues are relevant to most fields in the humanities and social sciences.

A discourse on the non-method

In spite of the activism of professional bodies and researchers, empirical evidence shows that project management still does not deliver the expected benefits and promises. Hence, many have questioned the validity of the hegemonic rationalist paradigm anchored in the Enlightenment and Natural Sciences tradition supporting project management research and practice for the last 60 years and the lack of relevance to practice of the current conceptual base of project management. In order to address these limitations many authors, taking a post-modernist stance in social sciences, build on ‘pre-modern’ philosophies such as the Aristotelian one, specially emphasizing the role of praxis (activity), and phronesis (practical wisdom, prudence). Indeed, ‘Praxis … is the central category of the philosophy which is not merely an interpretation of the world, but is also a guide to its transformation …’ (Vazquez, 1977:. 149). Therefore, praxis offers an important focus for practitioners and researchers in social sciences, one in which theory is integrated with practice at the point of intervention. Simply stated, praxis can serve as a common ground for those interested in basic and applied research by providing knowledge of the reality in which action, informed by theory, takes place. Consequently, I suggest a ‘praxeological’ style of reasoning (praxeology being defined as study or science of human actions and conduct, including praxis, practices and phronesis) and to go beyond the ‘Theory-Practice’ divide. Moreover, I argue that we need to move away from the current dichotomy between the two classes ‘scholars experts-researchers’ and ‘managers/workers-practitioners-participants’. Considering one single class of ‘PraXitioner’, becoming a phronimos, may contribute to create new perspectives and open up new ways of thinking and acting in project situations. Thus, I call for a Perestroika in researching and acting in project management situations. My intent is to suggest a balanced praxeological view of the apparent opposition between social and natural science approaches. I explore, in this chapter, three key questions, covering the ontological, epistemological and praxeological dimensions of project management in action. 1. Are the research approaches being currently used appropriate for generating contributions that matter to both theory and practice with regards to what a ‘project’ is or to what we do when we call a specific situation ‘a project’? 2. On the basis of which intellectual virtues is the knowledge generated and what is the impact for theory and practice? 3. Are the modes of action of the practitioners ‘prudent’ and are they differentiating or reconciling formal and abstract rationality from substantive rationality and situated reasoning with regards to the mode of action they adopt in particular project situations? The investigation of the above questions leads me to debate about ‘Project Management-as-Praxis’, and to suggest ‘A��� (not ‘THE’) ‘praxeological’ style of reasoning and mode of inquiry – acknowledging a non-paradigmatic, subjective and kaleidoscopic perspective – for ‘Knowing-as-Practicing’ in project management. In short, this is about making a ‘Projects Science’ that matters.

Produtzung : Von medialer zu politischer Partizipation

Wahrscheinlich war es ja nur ein Versuch einer alteingesessenen Institution der Massenmedien, sich bei „den Leuten, die man früher ‚das Publikum‘ nannte“ („the people formerly known as the audience“; Rosen, 2006, n.pag.) wieder einzuschmeicheln. Dennoch, die Anerkennung des kollektiven „You“ in YouTube und anderen kollaborativen Onlineplattformen als Person des Jahres durch das amerikanische Magazin Time (Grossman, 2007) liefert ein weiteres Indiz für die wachsende Bedeutung solcher Projekte zur gemeinschaftlichen Produktion und Distribution von Inhalten. Kreative Websites wie Flickr und YouTube, kollaborative Wissenssammlungen von Wikipedia über Digg bis zu Google Earth, nutzergesteuerte Diskussionen in Slashdot, OhmyNews, und der allgemeinen Blogosphäre, aber auch die Softwareentwicklungsgemeinschaften im Open‐Source‐Bereich – sie alle dienen als Beispiele für diese nun etablierten Trend zur Entwicklung neuer Produktions‐, Geschäfts‐, Gemeinschafts‐ und Selbstlenkungsmodelle, die wesentlich durch zunehmend komplexere Web‐2.0‐Tools unterstützt werden. Hinter diesen Beispielen wird eine allgemeiner Tendenz sichtbar, die aus ökonomischer Sicht bereits von Yochai Benkler als „commons‐based peer production“ (2006), und von Eric von Hippel als „democratizing innovation" (2005) beschrieben worden ist. Henry Jenkins spricht zudem von einer „convergence culture“ (2006), in der solche nutzergesteuerten Projekte operieren, und es können auch Verbindungen zwischen diesen stärker aktive gewordenen Nutzern und Alvin Tofflers professionellen Konsumenten, den „Prosumers“ ziehen (1971).

Volunteer visibility : what and how Australian not-for-profit organisations report volunteer contributions

The enhanced social profile of not-for-profit organisations (NFPs) and the role of volunteers have resulted in calls for NFPs to be more accountable and to disclose information relating to such contributions. In this study we identify, locate and categorise the extent of disclosures made in relation to volunteer contributions. We find that disclosure was more prevalent on NFP websites compared to digital annual report disclosures. We find that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers. The valuation of volunteer contributions was the least likely to be disclosed. The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately the enhancement of its sustainability.