Accounting narrative evaluation: using texture as a measure of quality

This paper applies a texture-based approach to evaluating accounting narratives. We employ the texture index created by Sydserff and Weetman (1999) as it is purported to evaluate narratives more accurately than previous methods. Not enough emphasis has been placed on the utilisation of linguistic tools in the accounting context. We see that a rigorous test serves the accountability function and may contribute positively to investor protection and confidence. We support the contention that improving narrative evaluation will help increase the quality of accounting narratives as they are presented in corporate annual reports. Quality for purpose of this paper is defined as a function of readability and understandability. These characteristics are considered essential for informed investment decision-making. We focus on the usefulness of the texture index in determining an appropriate measure of both readability and understandability by applying the texture index to a sample of corporate annual reports. Our results show conditional support for the use of the texture index as a viable alternative to readability tests.

A conceptual model for sport services marketing research : integrating quality, value and satisfaction

This paper advances our understanding of the relationship between quality, value and satisfaction in the context of spectator sport services. This is achieved through an analysis and examination of relevant secondary data culminating in a conceptual model Although extensive research has been conducted in the three separate areas of quality, value and satisfaction, to date no work has been reported attempting to develop macro models that capture the concepts and their potential interrelationships. Such macro models could enhance the communication and stimulate further research for sport marketing scholars. This paper proposes a model apposite for further research and in the process leads to the potential confirmation, rejection or, indeed, adaptation of the conceplualization of sport services.

The nature of children's social interactions at school

Interpersonal interactions are important for emotional and psychological wellbeing. One attempt to systematically assess social interactions among gifted children was presented by Manor-Bullock et al. (1995) in their Social Interaction Questionnaire (SIQ). However, no psychometric properties of this scale or the nature of the factors that form students' social interactions have been reported. The aim of this study to ascertain the underlying factor structure of students' social interactions on scores on the SIQ and to compare the responses of children attending a regular school to those in Manor-Bullock et al.'s cohort of gifted children. Two independent factors emerged from the data: social/popular and confident/studious with internal reliability of {alpha} = 0.82 and {alpha} = 0.60 respectively. There were no gender differences on these factors in the current data. Chi square analyses revealed concordance between gifted and regular-school children on seven of 16 comparable items. Discussion of the items demonstrating an association is presented. Confirmation of the current factor structure is necessary and a matched comparison with gifted children is recommended.

A few good men: psychoanalysis, Abu ghraib and (the) American right

This essay proffers a psychoanalytic reading of the events of Abu Ghraib as deeply symptomatic of changes in American foreign policy and political culture. The paper examines the Lacanian understanding of group formation developed by Slavoj Zizek in his work on politics and culture (in Part I), and then applies this understanding to the Abu Ghraib scandal (Part II). In Part III, implications of the analysis are elaborated, in terms of Zizek's contention that the contemporary "permissive society" engenders in subjects the desire for new forms of mastery or "moral clarity".

Social-movement unionism in theory and in Sweden

Many union leaders and observers of unionism in industrially advanced countries have recently argued for stronger links between unions and social movements but their arguments leave the nature of social movements underspecified. This article reviews the literature on social movements and argues in favour of a minimalist theory of the social actor rather than choose between American and European approaches to studying social movements. Both Melucci's European approach and McAdam, Tarrow, and Tilly's American approach to integrating the European and American schools of thought on social movements are inadequate to the task of specifying social-movement unionism. Hindess's minimalist theory of the social actor and articulated arenas of conflict offers a stronger approach to understanding social-movement unionism and appreciating its strategic pertinence in particular times and places. Two episodes of contention in Sweden illustrate the advantages of a minimalist theory of articulated social-movement unionism.

The trouble with woon: the selective answering of police questions and the right to pre-trial silence

The 1964 High Court decision in Woon v The Queen is commonly understood to permit the drawing of an inference of a ‘consciousness of guilt’ when a suspect selectively responds to police questions. It is the author’s contention that, in the light of the emphatic endorsement of the right to pre-trial silence by the High Court in 1993 in Petty v The Queen; Maiden v The Queen, Woon should now be regarded as bad law and should no longer be followed.

Methods for aging and sexing the Black-eared Miner, Manorina melanotis, and Yellow-throated Miner, M. flavigula

Morphometric data on 92 Black-eared Miners and 47 Yellow-throated Miners that had been independently sexed using molecular techniques were analysed to investigate size dimorphism between the sexes. We found that both species are sexually dimorphic in size, with males being the larger sex. Discriminant analyses of morphometric data were used to develop a simple method for sexing both species in the hand. Additionally, alula shape was consistent with other methods that we applied for ageing individuals. Sex-specific size differences between Black-eared and Yellow-throated Miners detected here add further support to the contention that they represent different taxa. The application of these sexing and ageing techniques for both species of mallee miner will improve ongoing field management of the endangered Black-eared Miner.

Tonic sol-fa in South Africa : a case study of endogenous musical practice

Tonic Sol-fa was introduced to South Africa during the mid nineteenth century initially by Christian missionaries and later by professional educators to schools, teacher training institutions and local communities. Despite Tonic Sol-fa being the principal means of formal pedagogy and the most commonly-accepted notational medium through which South African communities have developed and sustained what is unquestionably a vibrant choral music tradition, there has been some fairly forthright condemnation of the overall effects of European music - particularly tonal-functional harmony - on indigenous culture. Agawu (2003) and Nzewi (1999), for example, have identified what they describe as the adverse effects of European music on African culture.

This paper counters these criticisms in one respect. It argues that, as one of the most prominent manifestations of European musical culture in sub-Saharan Africa, Tonic Sol-fa represents what Ntuli (2001) identifies as endogenous knowledge - knowledge acquired from non-indigenous sources that has been assimilated and integrated with indigenous knowledge to become the collective heritage of a people. This contention is supported by four short case studies of indigenous South African composers - two past and two contemporary musicians - who have utilised Tonic Sol-fa in their choral music writing and teaching, albeit in differing ways. The paper aims to counter the general criticism that European music has been injurious to indigenous African culture; rather it argues that in reality this manifestation of European music represents an exemplar of endogenous knowledge.

Investigation of an optimistic based concurrency control mechanism for parallel file systems

Parallel file systems offer improved performance over traditional file systems by allowing processes to access file data, stored over a number of disks, in parallel. When this file is to be accessed by many processes at the same time for reading and writing, the problem of maintaining file consistency is introduced. The general approach to maintaining file consistency is through the use locks which grant a single process exclusive access to the file. Existing studies have found parallel file systems and associated applications rarely experience conflict, resulting in unnecessary overheads from locks being acquired. This paper examines an alternate approach to maintaining file consistency, which is based on optimistic concurrency control. This approach was shown to have a much smaller overhead when compared with traditional lock-based approaches; especially in situations when there is little contention. This paper presents the design, implementation and initial testing results of an optimistic based concurrency control mechanism.

Doing futures: futures education and enactivism

In New Times (Hall, 1996), there has been much rhetoric about school’s role in equipping students for the future. Futures education, or futures pedagogy, provides an interdisciplinary approach in which alternative futures may be explored, designed and articulated. Enactivism, as a theory of learning, affirms my contention that it is not enough to talk about the future. Rather, I propose that education must act as an agent of change, in equipping teachers and students alike, to imagine, critique and create possible, preferable and probable futures. This paper, then, explores the co-emergence (Manturana & Varela, 1992) of an explicit futures dimension, and teaching and learning drawing upon case studies of practice in schools.

Contested terrain: Point Nepean, Victoria

It is within the power of place to encompass many meanings, stories, and memories. Point Nepean has always been a contested landscape. But over recent years this 'land' has been the subject of intense debate as its future status is renegotiated. Evidence overwhelmingly suggests that Point Nepean should be recognised again as a unique and inviolable whole, in spite of the Commonwealth Government's division of the land into three parcels. It has always been my contention that all decisions relating to Point Nepean should be made with a clear understanding and appreciation of the natural and cultural significance of the whole area, in the broader context of 'place', such that place governs the approach and decision-making process. It is therefore necessary to not only establish that natural and cultural heritage is inextricably linked, but that it must be approached in an integrated manner.

Civil society and global governance : the possibilities for global citizenship

In this article we reassert the role of governance as well as of civil society in the analysis of citizenship. We argue that to analyse global civil society and global citizenship it is necessary to focus on global governance. Just as states may facilitate or obstruct the emergence and development of national civil society, so too global governance institutions may facilitate or obstruct an emerging global civil society. Our key contention is that civil society at the global level thrives through its interaction with strong facilitating institutions of global governance. We start with a discussion of civil society and citizenship within the nation-state, and from there develop a model of global civil society and citizenship. Through analysing the impacts of various modes of global governance, we identify strategically appropriate forms of political and social engagement that best advance the prospects for global citizenship.

Bourdieu`s reflexive sociology and `spaces of points of view`: whose reflexivity, which perspective?

This paper considers Bourdieu's concepts of perspectivism and reflexivity, looking particularly at how he develops arguments about these in his recent work, The Weight of the World (1999) and Pascalian Meditations (2000b). We explicate Bourdieu's distinctive purposes and deployment of these terms and approaches, and discuss how this compares with related methodological and theoretical approaches currently found in social and feminist theory. We begin by considering three main ways in which 'reflexivity' is deployed in current sociological writing, distinguishing between reflexive sociology and a sociology of reflexivity. This is followed by a discussion of the main aspects of Bourdieu's approach to 'reflexive sociology' and its relation to his concepts of social field, perspectivism and spaces of point of view. He argues that we need to interrogate the idea of a single 'perspective' and account especially for the particularity and influence of the 'scholastic' point of view. He characterizes this latter point of view as unaware of its own historicity and as largely concerned with contemplation and with treating ideas primarily as abstractions (Bourdieu, 2000b). Bourdieu's intervention is to argue, as he has throughout his work, for a more reflexive account of one's location and habitus, and for sustained engagement with ideas and social issues as practical problems. Bourdieu exhorts researchers to work with 'multiple perspectives' (Bourdieu et al., 1999, p. 3), the various competing 'spaces of points of view', without collapsing into subjectivism or relativism. We then consider recent feminist engagements with and critiques of Bourdieu's notion of reflexivity and chart some of the main points of contention regarding its relevance and conceptual potential for theorizing gender identities and transformations in current times. We conclude with a brief outline of how we are working with a reflexive sociological approach in a cross-generational study of young women in difficult circumstances, 'on the margins' of education and work.

Are university students really customers? when illusion may lead to delusion for all!

Purpose – The marketing concept is an idea that has been adopted in non-marketing contexts, such as the relationships between universities and their students. This paper aims to posit that marketing metaphors are inappropriate to describe the student-university relationship.

Design/methodology/approach – The authors provide a conceptual discussion of the topic.

Findings – The use of marketing metaphors appears sometimes to be indiscriminate and the appropriateness to use them in student-university relationships is questioned in this article.

Research limitations/implications – This notion of students as customers has caused a misinterpretation of the relationship between universities and students.

Practical implications – Students should not be viewed as customers of the university, but as citizens of the university community. The contention contained within this paper is that the customer metaphor is inappropriate to describe students' relationships to universities.

Originality/value – The use of marketing buzzwords does not contribute to a correct description or an accurate understanding of the student-university relationship. On the contrary, misconceptions and misunderstandings flourish due to misleading terminology and contradictory vocabulary. These frameworks tend to be illusionary if used in non-marketing contexts, such as universities.

Comparative accuracy of magnetic resonance imaging and ultrasonography in confirming clinically diagnosed patellar tendinopathy

Background: Diagnosis of patellar tendinopathy is based primarily on clinical examination; however, it is commonplace to image the patellar tendon for diagnosis confirmation, with the imaging modalities of choice being magnetic resonance imaging (MRI) and ultrasonography (US). The comparative accuracy of these modalities has not been established.

Hypothesis: Magnetic resonance imaging and US have good (>80%) accuracy and show substantial agreement in confirming clinically diagnosed patellar tendinopathy.

Study Design: Cohort study (diagnosis); Level of evidence, 2.

Methods: Magnetic resonance imaging and US (gray scale [GS-US] and color Doppler [CD-US]) features of 30 participants with clinically diagnosed patellar tendinopathy and 33 activity-matched, asymptomatic participants were prospectively compared. Accuracy, sensitivity, specificity, positive and negative predictive values, and the likelihood of positive and negative test results were determined for each technique.

Results: The accuracy of MRI, GS-US, and CD-US was 70%, 83%, and 83%, respectively (P = .04; MRI vs GS-US). The likelihood of positive MRI, GS-US, and CD-US was 3.1, 4.8, and 11.6, respectively. The MRI and GS-US had equivalent specificity (82% vs 82%; P = 1.00); however, the sensitivity of GS-US was greater than MRI (87% vs 57%; P = .01). Sensitivity (70% vs 87%; P = .06) and specificity (94% vs 82%; P = .10) did not differ between CD-US and GS-US.

Conclusions: Ultrasonography was more accurate than MRI in confirming clinically diagnosed patellar tendinopathy. GS-US and CD-US may represent the best combination for confirming clinically diagnosed patellar tendinopathy because GS-US had the greatest sensitivity, while a positive CD-US test result indicated a strong likelihood an individual was symptomatic.