208 resultados para RMIT School of Accounting and Law

em Queensland University of Technology - ePrints Archive


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The University of Newcastle (UoN) offers various access and support programs for a range of students through the English Language and Foundation Studies Centre and a University orientation for students. At UoN, students are required to engage in a learning experience, meet program outcomes and demonstrate the core attributes of the University at each graduation point. For a University with a strong focus on access is there a missing facet to the access programs where students are required to study within a teaching delivery style which may be vastly different to their previous educational experience? This paper will describe a pedagogical orientation program currently delivered at UoN School of Architecture and Built Environment in 2005 to assist in the transition of students from different cultural and pedagogical backgrounds into “Problem Based Learning” as delivered by this School. Furthermore the paper will analyse how this program has enabled students from diverse backgrounds to understand and successfully embrace the new learning opportunities.

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This study examines the accounting and accountability practices of Fairtrade International (FLO), one of the largest Fair Trade umbrella organizations. Our aim is to explore whether new forms of accounting and related disclosures emerge in the reporting practices of FLO and how these reflect their self-declared social mission towards the emancipation and sustainability of producers. Using thematic analysis and reflecting on Bourdieu’s theory of symbolic power, we analyse FLO’s reporting practices from 2006 to 2013. Our findings reveal that FLO mobilises the taken-for-granted images and symbols of ’fairness’ in the Fair Trade system by using descriptive statistics of Fair Trade premium distributions and pictures of producers but keeps silent to current concerns surrounding the limitations of Fair Trade. Such findings extend important insights into how new forms of accounting and related disclosure are used to legitimise the practice of Fair Trade.

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Annual reports are an important component of New Zealand schools’ public accountability. Through the annual report the governance body informs stakeholders about school aims, objectives, achievements, use of resources, and financial performance. This paper identifies the perceived usefulness of the school annual report to recipients and the extent to which it serves as an instrument of accountability and/or decision-usefulness. The study finds that the annual report is used for a variety of purposes, including: to determine if the school has conducted its activities effectively and achieved stated objectives and goals; to examine student achievements; to assess financial accountability and performance; and to make decisions about the school as a suitable environment for their child/children. Nevertheless, the study also finds that other forms of communication are more important sources of information about the school than the annual report which is seen to fall short of users’ required qualities of understandability, reliability and readability. It would appear imperative that policy makers review the functional role of the school annual report which is a costly document to prepare. Further, school managers need to engage in alternative means to communicate sufficient and meaningful information in the discharge of public accountability.

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Circles of Support and Accountability (COSA) - an innovative process for reintegrating child sex offenders into the community after a period of incarceration - have not yet been firmly established in any Australian jurisdiction. This is the case despite their widespread use in Canada, the United Kingdom. and parts of the United States of America, and despite a growing body of research evidence that demonstrates their efficacy in reducing recidivism among child sex offenders. This Contemporary Comment outlines the emergence of COSA and the existing evidence in support of COSA. It argues that COSA should be piloted in Australia.

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This report addresses a number of issues relating to Circles of Support and Accountability, and their compatibility with the Australian criminal justice context, including: - What are Circles of Support and Accountability? - When and how did Circles of Support and Accountability emerge? - What forms do Circles of Support and Accountability take? - What is the purpose of Circles of Support and Accountability? - Where do Circles of Support and Accountability currently operate? - Why is it important for Australia to understand Circles of Support and Accountability? - What is the scope of the problem of child sexual abuse in Australia? - What is the research evidence about the effectiveness of Circles of Support and Accountability? - Some key issues for consideration. - Some limitations and potential “dangers” of Circles of Support and Accountability. - Recommendations for Australia. The report concludes that given the research evidence about Circles of Support and Accountability, Australia should build on its existing interest to more fully implement Circles of Support and Accountability, while taking the limitations of this criminal justice measure into consideration.

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The technological environment in which contemporary small and medium-sized enterprises (SMEs) operate can only be described as dynamic. The seemingly exponential nature of technological change, characterised by perceived increases in the benefits associated with various technologies, shortening product life cycles and changing standards, provides for the small and medium-sized enterprise a complex and challenging operational context. The development of infrastructures capable of supporting the Wireless Application Protocol (WAP)and associated 'wireless' applications represents the latest generation of technological innovation with potential appeal to SMEs and end-users alike. The primary aim of this research was to understand the mobile data technology needs of SMEs in a regional setting. The research was especially concerned with perceived needs across three market segments; non-adopters of new technology, partial-adopters of new technology and full-adopters of new technology. Working with an industry partner, focus groups were conducted with each of these segments with the discussions focused on the use of the latest WP products and services. Some of the results are presented in this paper.

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There is a worldwide trend towards rapidly growing defined contribution pension funds in terms of assets and membership, and the choices available to individuals. This has shifted the decisionmaking responsibility to fund members for managing the investment of their retirement savings. This change has given rise to a phenomenon where most superannuation fund members are responsible for either actively choosing or passively relying on their funds’ default investment options. Prior research identifies that deficiencies in financial literacy is one of the causes of inertia in financial decision-making and findings from international and Australian studies show that financial illiteracy is wide-spread. Given the potential significant economic and social consequences of poor financial decision-making in superannuation matters, this paper proposes a framework by which the various demographic, social and contextual factors that influence fund members’ financial literacy and its association with investment choice decisions are explored. Enhanced theoretical and empirical understanding of the factors that are associated with active/passive investment choice decisions would enable development of well-targeted financial education programs.

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The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the quantity of information than the financial statements section (Smith and Taffler, 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB, 2006). This issue of qualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors’ required qualitative characteristics as outlined by the IASB (2006) have been satisfied in management commentary section of New Zealand companies’ annual reports. Our result suggests that the principal stakeholders’, that is, investors’ qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of ‘relevance’ and ‘supportability’ have been satisfied in more annual reports compared to that of ‘balance’ and ‘comparability.’

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Using data from the 1989 Canadian Labour Market Activity Survey and, for Australia, the 1989-90 Income Distribution Survey, the authors investigate the reasons for the significantly lower gender wage gap in Australia than in Canada. Key similarities and differences between these two countries, the authors argue, make them a good basis for a "natural experiment" to investigate the effects of different labor market institutions. In particular, Australia has a stronger union movement and a greater degree of centralization in wage determination than Canada, and most of its workers are covered by legally binding minimum working conditions. The authors conclude that several differences between the countries in labor market structure-notably, a lower rate of return to education, a lower rate of return to labor market experience, and a lower level of wage inequality in Australia than in Canada- are largely responsible for the smaller gender wage gap in Australia.

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As the financial planning industry undergoes a series of reforms aimed at increased professionalism and improved quality of advice, financial planner training in Australia and elsewhere has begun to acknowledge the importance of interdisciplinary knowledge bases in informing both curriculum design and professoinal practice (e.g. FPA2009). This paper underscores the importance of the process of financial planning by providing a conceptual analysis of the six step financial planning process using key mechanisms derived from theory and research in cognate disciplines such as psychology and well-being. The paper identifies how these mechanisms may operate to impact client well-being in the financial planning context. The conceptual mapping of th emechanisms to process elements of financial planning is a unique contribution to the financial planning literature and offers a further framework in the armamentarium of researchers interested in pursuing questions around the value of financial planning. The conceptual framework derived from the analysis also adds to the growing body of literature aimed at developing an integrated model of financial planning.

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The empirically established decline in law student well-being during the first year of law school is a red-flagged imprimatur for first year curriculum change. This article suggests that by engaging law students with the concept of a positive professional identity, student engagement and intrinsic motivation will increase because they are working towards a career goal that has meaning and purpose. Law school is a time of professional transformation and the legal academy can take steps to ensure that this transformation is inculcated with positive messages. Literature from the fields of law and psychology is analysed in this article, to explain how a positive conception of the legal profession (and a student’s future role within it) can increase a student’s psychological well-being – at law school and beyond.

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In 2004, there were sweeping, radical changes made to the underlying legal framework regulating life in China. This reflected such things as the incorporation of basic international human rights standards into domestic law - not only in China but in countries worldwide which highlights the increasingly global nature of many important legal issues. China is not immune from this development of cross pollination of legal processes. This has led to an increase in the internationalisation of legal education and the rapid rise in the number of overseas students who undertake at least part of their university studies in a foreign country. Academics need to develop cross-cultural sensitivity in teaching these overseas students; there are important reasons why the educative process needs to meet the different set of needs presented by international students who come to study in Australia. This teaching note sets out the experiences of two particular situations, the teaching of Business Law to Asian students and an innovative Australian postgraduate program taught in Mandarin.

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China is now seen as arguably, the next economic giant of the 21st century. From a country closed in the past to the external world, the Chinese market now presents as one of the most lucrative in the world economy. One area that has drawn increasing international interest is education - it has been estimated that by 2020 there will be 25 million excess demands for higher education places that the Chinese tertiary educational system cannot meet. Many overseas institutions have developed programs to cater for this immense potential market. In 2000 the Law Faculty of the University of Technology, Sydney (UTS)introduced a new postgraduate program specifically targeting the Chinese market. This paper is a brief assessment of the program - it examines general issues in the pedagogical delivery of programs in LOTE (Language Other Than English) and the use of 'proxies' in the delivery of LOTE programs. The paper concludes that while the UTS program demonstrates that it is feasible to use proxy lecturers or interpreters in the delivery of programs in LOTE, the exercise entails significant problems that can undermine the integrity of such programs.