236 resultados para Reporting concerns


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At a time when national and international high-stakes testing has assumed such prominence, one might begin to wonder about the status of teacher judgement when assessing and reporting on children’s knowledge and skills against the descriptors specified in curriculum standards. Were standardised test results congruent with the judgements that teachers make when reporting on students’ achievement, concern about how one type of judgement might compare with another would perhaps be unwarranted. This article draws on research that has investigated whether standardised assessments in the state of Victoria, Australia are actually comparable with teacher’s judgements about their students’ work to illustrate that discrepancies do exist. These results have been interpreted within an analytical framework that derives from Aristotle’s (350BC/2000) distinction between three types of knowledge, namely epistemic, technical and phronetic knowledge.

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This study presents an evaluation of Operation RESET, a community engagement intervention designed to help remote Indigenous communities and human service agencies to uncover, respond to, and prevent child sexual abuse. The primary aim of this evaluation was to determine whether the intervention was associated with increased reporting. Data were obtained for six Western Australian regions between 2007 and 2012. Number of reports and arrests significantly increased in the intervention areas during the intervention compared with the pre-intervention time period but not in the control areas. Arrest rates significantly increased during the intervention and increased further following the intervention. There were no changes in arrest rates in regions that did not participate in the operation. This evidence suggests that the reforms led to a marked improvement in some key outcomes for Indigenous victims of child sexual abuse and supports the adoption of this collaborative approach by other jurisdictions.

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We study companies that do not produce a sustainability report in contexts where institutionalisation is assumed. Based on a careful analysis of interaction patterns between non-reporting companies, sustainability interest groups, and peer organisations, we find patterns of discursive and material isomorphism that suggest sustainability reporting is confined to an issues-based field, rather than spreading as an institutionalised practice across the business community. We argue that the issues-based field exerts only weak pressure for sustainability reporting, and that encouraging more firms to report rests on understanding what influences companies to interact more widely to become part of this field.

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This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to provide a more cohesive and efficient approach to corporate reporting by bringing together financial information, operational data and sustainability information to focus only on material issues that impact an organisation’s ability to create value in the short, medium and long term. The study found more support for voluntary approaches to IR as the majority of participants thought that it was too early for regulatory reform. They suggested that IR will become the reporting norm over time if left to market forces as more and more companies adopt the IR practice. Over time IR will be perceived as a legitimate practice, where the actions of integrated reporters are seen as desirable, proper, or appropriate. While there is little appetite for regulatory reform, half of the investors support mandatory IR because, in their experience, voluntary sustainability reporting has not led to more substantive disclosures or increased the quality of reporting. There is also evidence that IR privileges financial value creation over stewardship, inhibiting IR from moving beyond a weak sustainability paradigm.

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BACKGROUND: Despite emerging evidence regarding clinical deterioration in emergency department (ED) patients, the widespread uptake of rapid response systems (RRS) in EDs has been limited. AIMS: To evaluate the effect of an ED RRS on reporting of clinical deterioration and determine if there were differences between patients who did, and did not, deteriorate during ED care. METHODS: A retrospective cross sectional design was used to conduct this single site study in Melbourne, Australia. Stratified random sampling identified 50 patients with shortness of breath, chest pain or abdominal pain per each year studied (2009-2012) giving a total of 600 patients. The intervention was an ED RRS implemented in stages. RESULTS: The frequency of clinical deterioration was 14.8% (318 episodes/89 patients). Unreported deterioration decreased each year (86.7%; 68.8%; 55.3%; 54.0%, p=0.141). Patients who deteriorated during ED care had a longer median ED length of stay (2.8h; p<0.001), were 31.9% more likely to need hospital admission (p<0.001) and 4.9% more likely to die in hospital (p=0.044). CONCLUSIONS: A staged ED specific RRS decreased the frequency of unreported clinical deterioration. Controlled multi-site studies of ED specific RRSs are needed to examine the effect of formal ED RRSs on patient outcomes.

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This paper examines the role of media in publicising the names of people who receive a non-conviction for a minor crime. It positions the news media’s ability to “name and shame” people who appear before the courts as a powerful cultural practice, rather than adopt a widely celebrated Fourth Estate view of the press as a watchdog on the judicial process. The research draws on interviews conducted in two regional centres of Victoria, Australia, with those involved in news coverage of very minor crimes where non-convictions were imposed. Their spoken words reveal a range of tensions linked to reporting non-convictions in the digital age. In the eyes of the law, a non-conviction means that an offender has an opportunity to rehabilitate away from the public gaze. However, the news media ‘s ability to name such offenders online has the potential to impose a lasting “mark of shame” in digital space that can prevent them gaining employment or housing, and damage their social standing and relationships. We live in a media-saturated culture in which the vast majority of people rely on news media for information about judicial proceedings and in turn, the news media constructs public understanding of the law through the way it represents crime and court processes. This paper argues that traditional understanding of the nexus between the judicial system and the Fourth Estate fails to acknowledge the news media’s considerable power outside the officially recognised operation of the open justice relationship, and that this deserves attention in the digital age

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© 2015 Elsevier Inc. In 2009, the US Securities and Exchange Commission (SEC) made it mandatory for firms to file interactive data using XBRL along with their 10-K and 10-Q reports on EDGAR. There was an initial three-year phase-in period, with the first (last) phase covering the largest (smallest) firms in the US capital markets. We examine the implications of the SEC's XBRL mandate for financial statement comparability. Our results indicate that financial statement comparability declined in the initial years after the mandate. We also find that firms that use more company-specific extension taxonomies (companies are allowed to use their own taxonomies when the standard taxonomy provided by the Financial Accounting Standards Board (FASB) is inadequate) have lower financial statement comparability in the post-mandate years. Finally, we document that the level of discretion involved in measuring particular financial statement line items is related to the post-mandate change in comparability - we find that selling, general and administrative expense (SG&A) comparability declined after the mandate, while depreciation comparability did not change.

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© 2015 American Psychological Association. Richard Warshak (2014) published a "consensus report" in this journal (Vol. 20, No. 1) documenting a policy position on infants and overnight care following parental separation. He asserts that "[t]here is no evidence to support postponing the introduction of regular and frequent involvement, including overnights, of both parents with their babies and toddlers" (p. 60). To support this assertion, Warshak presents a series of detailed concerns about an Australian study the authors conducted, some of which involve serious misrepresentations of our aims, methodology, and findings. In this reply, we clarify the purpose, context, and limitations of our study, and refute one of Warshak's central theses: that our study's design and results favor primary maternal care of young children and discourage overnights and shared parenting for fathers. We appraise the Warshak article, and consider whether other approaches to consensus statements and to policy dialogue might better serve families involved in the family law system, particularly when emotive debates such as the overnight care of young children cannot yet be resolved by science.

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The Internet has provided an ever increasingly popular platform for individuals to voice their thoughts, and like-minded people to share stories. This unintentionally leaves characteristics of individuals and communities, which are often difficult to be collected in traditional studies. Individuals with autism are such a case, in which the Internet could facilitate even more communication given its social-spatial distance being a characteristic preference for individuals with autism. Previous studies examined the traces left in the posts of online autism communities (Autism) in comparison with other online communities (Control). This work further investigates these online populations through the contents of not only their posts but also their comments. We first compare the Autism and Control blogs based on three features: topics, language styles and affective information. The autism groups are then further examined, based on the same three features, by looking at their personal (Personal) and community (Community) blogs separately. Machine learning and statistical methods are used to discriminate blog contents in both cases. All three features are found to be significantly different between Autism and Control, and between autism Personal and Community. These features also show good indicative power in prediction of autism blogs in both personal and community settings.

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Child development is deservedly dominant in the discourses on education. In populated communities such as China’s, awareness of the prevalent ideas about child development within families is particularly important. Drawing on a series of conversations between parents and teachers through synchronous online text chat, this paper investigated the perceptions and concerns of Chinese urban parents on child development. The participants were mothers of three to six year old children from Changchun, China. Results were presented in terms of the nature of the questions the mothers raised and what they talked about when discussing their questions. Analyses of the mothers’ texts revealed their concerns on those elements of child development which challenged their roles in parenting, such as inappropriate social behaviours or regulated emotions. Data from the study provided insights into key characteristics of contemporary Chinese preschool children’s learning and development within families that might identify issues and trends of early childhood education on a larger contextual scope.

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New national infrastructure initiatives such as the National Broadband Network (NBN) allow small and medium-sized enterprises (SMEs) in Australia to have greater access to cost effective Cloud computing. However, the ability of Cloud computing to store data remotely and share services in a dynamic environment brings with it security and privacy concerns. Evaluating these concerns is critical to address the Cloud computing underutilisation issue and leverage the benefits of costly NBN investment. This paper examines the influence of privacy and security factors on Cloud adoption by Australian SMEs in metropolitan and regional area. Data were collected from 150 Australian SMEs (specifically, 79 metropolitan SMEs and 71 regional SMEs) and structural equation modelling was used for the analysis. The findings reveal that privacy and security factors do not significantly influence the decision-making of Australian SMEs in the adoption of Cloud computing. Moreover, the results indicate that Cloud computing adoption is not influenced by the geographical location (i.e., metropolitan or regional location) of the SMEs. The findings extend the current understanding of Cloud computing adoption by Australian SMEs. The results will be useful to SMEs, Cloud service providers and policy makers devising Cloud security and privacy policies.