258 resultados para Howard Government


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Background: Discussions of gambling have traditionally focused on ideas of “problem” and “responsible” gambling. However, few studies have examined how Institutions attempt to exert social control over gamblers in order to promote so-called “responsible” behaviour. In this study, we examine the way “problem” and “responsible” gambling are discussed by Australian governments and the gambling industry, using a theoretical framework based on the work of Foucault.

Method
: We conducted a thematic analysis of discourses surrounding problem and responsible gambling in government and gambling industry websites, television campaigns and responsible gambling materials.

Results:
Documents distinguished between gambling, which was positive for the community, and problem gambling, which was portrayed as harmful and requiring medical intervention. The need for responsible gambling was emphasised in many of the documents, and reinforced by mechanisms including self-monitoring, self-control and surveillance of gamblers.

Conclusions:
Government and industry expect gamblers to behave “responsibly”, and are heavily influenced by neoliberal ideas of rational, controlled subjects in their conceptualisation of what constitutes “responsible behaviour”. As a consequence, problem gamblers become constructed as a deviant group. This may have significant consequences for problem gamblers, such as the creation of stigma.

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This paper investigates how legal liability influences audit quality and audit fees, particularly in the presence of government intervention. Since 2010, all Chinese audit firms were required to transform from a structure of limited liability company (LLC) to limited liability partnership (LLP), which removes the cap on the liability exposure of negligent auditors. By adopting this natural experiment, we document the following findings: first, after audit firms reorganize as LLPs, auditors are more likely to (1) issue modified audit opinions and going-concern opinions, (2) constrain clients’ earnings management, and (3) charge a premium in audit fees, which suggest that exerting unlimited legal liability on negligent auditors improves both audit quality and audit fees. Second, the effect of the LLP adoption is more pronounced when auditors are from local audit firms, and clients are controlled by local governments. Further analyses suggest that the stock prices of clients positively react to the reform event, which indicates that LLP adoption improves the overall value of audits. In summary, our empirical findings are consistent with the argument that legal liability is able to effectively shape auditor behavior in emerging markets where the other institutional mechanisms are relatively weaker and government intervention is heavy.

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The adoption of Building Information Modelling (BIM) is one of the greatest technological innovations in the construction industry to date. However, the implementation of BIM lags far behind its potential due to the existence of various barriers. Strong government support is critical for the successful development and deployment of complex technology systems. BIM could seek government support to drive its implementation process and overcome the barriers. Through a survey, this paper aims to discover stakeholders’ expectations of the government role in BIM implementation and explores specific ways for governments to promote BIM implementation. The research findings are expected to assist related departments to accelerate BIM implementation.