Intellectual capital reporting : an examination of local government in Victoria

The objective of this research is to examine how Victorian local government annual reports disclose information on intellectual capital. The idea of intellectual capital has become part of the working organisational vocabulary, and is widely held in management literature to be the pre-eminent economic resource and a key driver of efficiency, effectiveness and continual improvement in the private and public sectors. Under the recent Best Value Victoria policy, local governments are under increasing pressure to acquire and apply intellectual capital to improve responsiveness to community needs and meet cost and quality criteria. Annual reports exist as vehicles for communication, accountability and decision making. This study examines how the internal, external and human categories of intellectual capital are represented in the annual reports for the 2000 year for 77 of the 78 Victorian local
governments.

Using a matrix approach derived from Petty and Guthrie's (2000) framework, content analysis is employed to examine the incidence and intensity with which specific elements of intellectual capital are reported. This research indicates that generally the content of annual reports have not provided clear and coherent representations of how local government in Victoria are developing, applying and measuring intellectual capital. The nature and extent of intellectual capital reporting varies considerably between councils, and the disclosure of the human elements of intellectual capital is particularly underdeveloped. The findings suggest that more research in this area is needed to determine the extent to which intellectual capital should be disclosed and whether the current paucity of disclosure stems from disinterest or technical problems. There is also the need for further research into the need to identify and describe elements of intellectual capital, and into effective
reporting strategies and techniques. This may lead to the development of a 'best practice' reporting model for intellectual capital. Furthermore, the preliminary investigations indicate a perceived need to raise the consciousness of public sector
managers as to the existence of intellectual capital within their organisations, and ultimately lead to more informed and effective management of this asset.

It's all a bit wishy washy : the challenge of building partnerships for effective mental health evaluation

Mental wellbeing and social connectedness is a key health priority in Victoria. Actions and interventions that may contribute to the promotion of community level mental wellbeing and social connectedness often occurs in other, non-health sectors. Including evidence from these sectors in evaluations of community based interventions around mental wellbeing and social connectedness is important to ensure comprehensive evaluation, and the development of best practice in this health priority area. However, published evaluation material of community based interventions around this health topic is limited, and rarely captures information from non-health sectors. This pilot study investigated the capacity of health promotion practitioners and other key stakeholders working in this area in Victoria to undertake evaluation of community based mental wellbeing and social connectedness interventions, issues and barriers faced in evaluation, and practitioners’ needs to be able to conduct effective and comprehensive evaluations.

Qualitative methods including semi-structure interviews and document analysis were used. Data was coded and analysed inductively, and key themes developed.

Results indicate that evaluating such interventions is challenging for practitioners due to the broad nature of the topic, and the measurement tools available. Many practitioners would like to conduct more comprehensive evaluation and include evidence from other sectors. Managerial and organizational support to develop partnerships both within the health sector and inter-sectorally was identified as a need in order to develop evaluation skills and facilitate more comprehensive evidence gathering.

This study underscores the importance of inter-sectoral partnerships for developing best evidence-based practice in community health. Partnerships are necessary for conducting comprehensive and effective evaluation to contribute to the evidence base. However, developing effective partnerships is challenging, and acts as a barrier to effective evaluation in a key health area for some community health practitioners. The findings also highlight an agenda for more action by managers to facilitate the development of relevant inter-sectoral partnerships.

Improving the practicum through collaborative action

Using international concepts of best practice, the research showed that Thai student teacher's practicum is enhanced if there are systematic and sustained opportunities to participate in reflective discussion with peers and lecturers. The research used the Buddhist concept of Kalayanamitr as a metaphor for the relationship between professional practice and reflection on that practice. This research sets new directions for teacher education and educational research in Thailand.

Perceptions and personality : a viewer-centred approach to film violence research

This thesis took a viewer-centred approach to the study of media violence. The findings indicated that viewer perceptions and personality mediate the affective, cognitive and arousal responses of viewers. The importance of the viewer perception and personality examined in this thesis also differed as a function of gender and age. The portfolio focused on the current Victorian correctional system's response to, and attempts to rehabilitate, convicted sexual offenders. It presents four case studies to demonstrate how the Victorian Sexual Offender Treatment Program attempts to apply empirically validated "best practice" principles of offender rehabilitation.

Violent offending : the efficacy of a unitary and transtheoretical intervention

Examines "best practice" in reducing recidivism. Compares two interventions for violent offenders, and examines whether their different theoretical orientations (unitary or transtheoretical) affected program efficiency. Although the transtheoretical intervention was more efficacious, insufficient adherence to best practice principles within implementation of both programs significantly impinged upon program success.

Internet child pornography : an examination of attachment and intimacy deficits

This study found that Internet child pornographers (ICP) reported significantly less optimal attachment than non-offenders, matched child and matched adult sexual offenders. ICP also reported a more negative view of self than non-offenders and the matched sexual offender groups. Finally, the ICP group reported more social avoidance and distress than non-offenders. The portfolio explores the influence of treatment readiness on the best practice principles when working with violent offenders in relation to their assessment, and subsequent treatment recommendations. The importance of treatment readiness and its utility in relation to these principles is highlighted in four case studies.

Development of an evaluation approach for excellence in the Australian manufacturing industry

An approach to study best practice manufacturing with particular relevance to the Australian context. Sections include the development and analysis of results from a World Class Manufacturing survey, a literature review of best practice manufacturing from Japan/USA/UK, and case studies from its application at two major business units within a large Australian manufacturing company.

A review of cashmere nutrition experiments with suggestions for improving their design and conduct

The scientific literature contains divergent views about the effects of nutrition on cashmere. The consequences of ignoring nutrition will be an increase in the number of goats suffering lower production, increased welfare risks and premature mortality. This review evaluated published reports to identify current knowledge and best practice in regard to the design and management of cashmere nutrition experiments. The ability of experiments to distinguish between treatments was evaluated based on their statistical evidence. Many experiments had serious deficiencies in their design, conduct and reporting. Six of 16 papers did not provide statistical information that would enable a reader to verify differences between treatments. For most experiments to detect nutrition affects at P < 0.05, they required a difference between treatments of 0.2–0.8 μm in cashmere mean fibre diameter and 15–42 g in clean cashmere production. Government Research Institutes research was characterised by more experienced authors conducting longer (P < 0.05) and larger (P < 0.05) experiments than those conducted by Universities. Much of the “debate” regarding the affects of nutrition on cashmere production arises from the misinterpretation of both experiments that did not detect statistically significant effects and of experiments that did detect statistically significant effects. Based on a comparison between experiments reporting responses to nutrition with those reporting no response, 13 design and management features were identified that are related to the ability of experiments to detect significant treatment affects. Methods must be adopted to reduce the variance in cashmere production within treatments, by using sufficient animals per treatment, and having replication to provide sufficient degrees of freedom to reduce error terms in analysis. The power of experimental designs should be evaluated before experiments commence. Cashmere production records from a previous full production year could be used as co-variants during statistical analyses but this requires that potential experimental goats are managed in one flock, without variations resulting from different grazing, reproduction or other management for a year prior to an experiment. It is preferable to use more productive and older goats, and goats that are used to handling, and to the conditions and feed to be used. Allocation of animals to treatments must take into account live weight. Nutrition treatments need to be sufficiently different to produce different growth curves. An appropriate control is needed such as live weight maintenance. Evidence of both nutrition intake and growth curves must be published with cashmere production data so the claims made can be verified by the actual responses. As cashmere production is an order of magnitude less than fibre production of Merino sheep or Angora goats and is more difficult to measure, the requirements for measurement, sampling and testing cashmere fleeces are summarised. The use of mid side cashmere patches to determine cashmere growth and quality is seriously biased and must be avoided, preferably by shearing goats prior to and at the end of experiments. In order to obtain higher fleece growth responses and improve the ability of experiments to detect treatment effects it is preferable to start cashmere growth experiments by midsummer and conduct experiments for at least 4 months. These requirements make it difficult for many university students to plan, undertake and complete long-term cashmere nutrition experiments without considerable management support. It is not possible for experiments to disprove the Null hypothesis regarding the effects of nutrition on cashmere production as they can only report a failure to detect treatment effects. Researchers and journals need to be more rigorous in providing statistical information including: degrees of freedom for error terms, treatment variances, standard error of differences or similar to enable readers to compare treatment effects. Publications that do not provide sufficient statistical information should be disregarded from future discussions. Claims that an experiment shows no responses to nutrition should be subject to rigorous examination using the issues identified in this review.

Information communication technologies (ICTs) an knowledge sharing : the case of professional accountants in Malaysia

Based on the knowledge sharing model by Nonaka (1994), this study examines the relative efficacy of various Information Communication Technologies (ICTs) applications in facilitating sharing of explicit and tacit knowledge among professional accountants in Malaysia. The results of this study indicate that ICTs, generally, facilitate all modes of knowledge sharing. Best-Practice Repositories are effective for sharing of both explicit and tacit knowledge, while internet/e-mail facilities are effective for tacit knowledge sharing. Data warehousing /mining, on the other hand, is effective in facilitating self learning through tacit-to-tacit mode and explicit-to-explicit mode. ICT facilities used mainly for office administration are ineffective for knowledge sharing purpose. The implications of the findings are
discussed.

Improving the coordination of care for low back pain patients by creating better links between acute and community services

This paper reports on the development of a care-pathway to improve service linkages between the acute setting and community health services in the treatment of low back pain. The pathway was informed by two processes: (1) a literature review based on best-practice guidelines in the assessment, treatment and continuity of care for low back pain patients; and (2) consultation with staff and key stakeholders. Stakeholders from both the acute and community sectors comprised the Working Group, who identified central areas of concern to be addressed in the care-pathway, with the goal of preventing chronicity of low back pain and reducing emergency department presentations. The main outcomes achieved include: the development of a new care-coordinator role, which would support a greater focus on integration between acute and community sectors for low back pain patients; identifying the need to screen at-risk patients; implementation of the SCTT (Service Coordination Tool Templates) tool as a system of referral across the acute and community settings; and agreement on the need to develop an evidence-based self-management program to be offered to low back pain patients. The benefits and challenges of implementing this care pathway are discussed.

Alcohol and community sporting clubs

This paper examines the link between alcohol consumption and community sporting clubs. The paper argues that there are steps sporting clubs can take to reduce the link between alcohol and sport, and by so doing, clubs will create a setting that will cultivate and develop healthy individuals; sporting clubs will be more sustainable and attractive to the community; and there will be greater opportunities for recruiting new players and members. Drawing on published and unpublished literature, this paper begins by examining the prevalence of alcohol
consumption and related harms in sporting clubs. It then explores the implications of these alcohol consumption levels. Based on published evidence, a framework is then suggested to guide sporting clubs and influential stakeholders about steps they can take to address the management and consumption of alcohol in their club. Interspersed
through the document are case studies of sporting clubs from across Australia. These case studies highlight practical examples of reported evidence and best-practice. The paper aims to be relevant to a variety of stakeholders associated with sporting clubs including board members, committee members, coaches, fitness staff, managers and patrons.

Information security governance : when compliance becomes more important than security

Current security governance is often based on a centralized decision making model and still uses an ineffective 20th century risk management approach to security. This approach is relatively simple to manage since it needs almost no security governance below the top enterprise level where most decisions are made. However, while there is a role for more corporate governance, new regulations, and improved codes of best practice to address current weak organizational security practices, this may not be sufficient in the current dynamic security environment. Organizational information security must adapt to changing conditions by extending security governance to middle management as well as system/network administrators. Unfortunately the lack of clear business security objectives and strategies at the business unit level is likely to result in a compliance culture, where those responsible for implementing information security are more interested in complying with organizational standards and policies than improving security itself.

Examination of the stability and consistency of investigative interviewer performance across similar mock interview contexts

Purpose. Three studies examined the degree to which investigative interviewers’ adherence to best-practice guidelines is consistent across similar mock interviews.
Method. In each study, two interviews were administered within a period of several hours. Further, group and individual stability of interviewer performance was analysed, and performance was measured by calculating the proportion of open-ended and leading questions as well as the presence of predetermined problem behaviours. The studies varied depending on the type of interview paradigm employed. Interviewer performance in Study 1was measured in a group context where participants rotated between the role of interviewer, child respondent, and observer. In Study 2, an adult played the role of a child recalling abuse but this occurred in isolation (participants did not observe others or play the child). Study 3 was similar to Study 2 except that in each interview an unfamiliar child aged 5–7 years recalled an innocuous event.
Results. Interviewer performance was relatively stable across tasks, although the strength of the relationship between measures varied across analyses. Improvement in open-ended question usage occurred in Study 1 but not Studies 2 and 3. Irrespective of the assessment context, the dichotomous rating scale yielded greater consistency than when questions were tallied. Further, group stability overestimated individual stability. The practical implications of these findings for trainers and researchers are discussed.

An analysis of police officers decisions about whether to refer cases of child abuse for prosecution

In many jurisdictions, police officers are responsible for deciding whether cases of child abuse are referred for potential prosecution. Such discretion justifies the need to scrutinise these professionals' decisions to determine if they are consistent with the scientific eyewitness memory literature. Prior research has shown that interviewer questioning is one of the most critical factors impacting the reliability of child witness statements. Hence, we asked: 'To what degree do officers' consider the quality of interviewer questions when making case authorisation decisions?'. In order to answer this question, we conducted a thematic analysis to identify issues referred to in a sample of documented police correspondence (n=33) about potential prosecution of child abuse cases. Two key themes emerged: the existence of corroborative evidence and whether the suspect denied the allegations. Questioning technique, however, was not considered. All but one decision that referred to interview process focused on the presentation of the witness, even though the witness interviews (as a whole) did not adhere to recommended best-practice guidelines. The implications of these findings are discussed.

A controlled analysis of professionals' contemporaneous notes of interviews about alleged child abuse

Objective : The current study investigated (under optimal conditions) the accuracy and completeness of professionals’ contemporaneous written notes of child abuse interviews.
Method : Participants included 107 experienced child abuse investigators who were all trained to adhere to best-practice interview guidelines and who routinely took notes as records of interviews. The interviews documented for this study were read live for 15 min duration, and at a pace of 2.2 words (on average)/s. The professionals’ notes of the interviews were analyzed for completeness and accuracy. Key outcome measures were the prevalence and discernability of the questions (i.e., whether the structure of questions was recorded accurately) as well as the child responses.
Results : Despite the omission of 39% of abuse-related details, recording of content details was clearly prioritized over interviewer questions. This was revealed irrespective of the measure of note taking quality or the quality of the interview being recorded. Of the various layout styles employed, scrutiny of interviewer questions was maximized by: (a) using symbols or spacing to delineate questions and responses, (b) capturing the first two words of a question, and (c) using abbreviations.
Conclusions : Although note taking could potentially improve with further research, training and instruction, this form of documentation does not provide full scrutiny of the interview process, even under optimal conditions.
Practice implications : Electronic recording is strongly recommended for all interviews, especially considering global concerns about interviewers’ adherence to best-practice interview guidelines. If notes continue to be used as a record of interview, further research and training are urgently warranted to improve note taking competency.