31 resultados para Adoption of IFRS
em University of Queensland eSpace - Australia
Resumo:
This paper focuses on the higher order factors affecting successful adoption of technologies. Drawing on the "actor-oriented perspective" in rural sociology, it is argued that successful examples of adoption at this higher level result from a complex conjunction of people and events, with outcomes that may have been quite unanticipated at the outset. From this perspective, research and extension projects and programs are viewed as arenas in which social actors–village leaders, farmers, researchers (local and international), aid officials, municipal agents, extension workers, and traders–pursue their own short- and long-term objectives and strategies. To this end, they maneuver, negotiate, organize, cooperate, participate, coerce, obstruct, form coalitions, adopt, adapt, and reject, all within a specific geographical and historical context.
Resumo:
In 1997 the United Nations adopted the UNCITRAL Model Law on Cross-Border Insolvency and recommended that member states adopt it as part of domestic legislation. In 2002 Australia, an active participant in UNCITRAL's Working Group on Insolvency Law, announced that the next phase of the Commonwealth Government's Corporate Law Economic Reform Program would be a review of cross-border insolvency law. CLERP 8 seeks feedback on the proposed enactment of the Model Law by a separate Commonwealth statute. This article places such a development within the context of Australian cross-border insolvency law as it has evolved from early English bankruptcy legislation through case law arising from the banking collapses of the late 19th century to the more recent jurisprudence produced by corporate collapses of the late 1980s to early 1990s and current high-profile insolvencies.
Resumo:
This study examined the feasibility and effectiveness for increasing physical activity of a print-based intervention, and a print- plus telephone-mediated intervention among mid-life and older Australian adults. A randomised controlled trial study design was used. In mid-2002, 66 adults (18 men, 48 women) aged 45-78 years, who identified themselves as under-active, were recruited through advertisements and word-of-mouth at two sites (Melbourne and Brisbane), and randomised to either the print or print-plus-telephone mediated intervention group. Participants in both groups attended an initial briefing session, and over the 12-week intervention period received an instructional newsletter and use of a pedometer (both groups), and individualised telephone calls (print- plus-telephone group only). Self-reported physical activity data were collected at baseline, 12 and 16 weeks. Measures of self-reported global physical activity, moderate-vigorous intensity activity and walking all showed increases between baseline and 12 weeks for both intervention groups. These increases were generally maintained by 16 weeks, although participants in the print-plus-telephone group maintained slightly higher levels of global reported activity and walking (by approximately 30 mins/wk) than those in the print group. These interventions show potential for promoting initial increases in physical activity among mid-life and older Australian adults, and should be evaluated across more extended time periods.
Resumo:
Aim. The paper presents a study assessing the rate of adoption of a sedation scoring system and sedation guideline. Background. Clinical practice guidelines including sedation guidelines have been shown to improve patient outcomes by standardizing care. In particular sedation guidelines have been shown to be beneficial for intensive care patients by reducing the duration of ventilation. Despite the acceptance that clinical practice guidelines are beneficial, adoption rates are rarely measured. Adoption data may reveal other factors which contribute to improved outcomes. Therefore, the usefulness of the guideline may be more appropriately assessed by collecting adoption data. Method. A quasi-experimental pre-intervention and postintervention quality improvement design was used. Adoption was operationalized as documentation of sedation score every 4 hours and use of the sedation and analgesic medications suggested in the guideline. Adoption data were collected from patients' charts on a random day of the month; all patients in the intensive care unit on that day were assigned an adoption category. Sedation scoring system adoption data were collected before implementation of a sedation guideline, which was implemented using an intensive information-giving strategy, and guideline adoption data were fed back to bedside nurses. After implementation of the guideline, adoption data were collected for both the sedation scoring system and the guideline. The data were collected in the years 2002-2004. Findings. The sedation scoring system was not used extensively in the pre-intervention phase of the study; however, this improved in the postintervention phase. The findings suggest that the sedation guideline was gradually adopted following implementation in the postintervention phase of the study. Field notes taken during the implementation of the sedation scoring system and the guideline reveal widespread acceptance of both. Conclusion. Measurement of adoption is a complex process. Appropriate operationalization contributes to greater accuracy. Further investigation is warranted to establish the intensity and extent of implementation required to positively affect patient outcomes.
Resumo:
Prior studies have shown that innovative information systems (IS) adoption behaviour by small-and medium-sized enterprises (SMEs) is greatly dependent on organizational and environmental characteristics. Government influence (i.e., federal and local government agencies) was found to play an important role in the promotion or enforcement of innovative IS adoption by SMEs, and it is vital for ensuring adoption of nationwide innovative IS, particularly in developing economies. This study introduces the construct of enacted capabilities and examines the enacted capabilities that motivate SMEs to use innovative IS (i.e., a government's electronic procurement systems) to its full potential. A model of how enacted capabilities affect IS adoption behaviour through perceived net benefits and attitude is developed. A survey (and follow-up interviews) of CEOs/owners from Malaysian SMEs was conducted. Results indicate the enacted capabilities possessed by SMEs play a prominent role in determining the adoption of government electronic procurement systems by these enterprises.