Professionalisation and accounting in China: a historical and comparative review

While applied broadly within the setting of accounting and some other occupations, “a profession” is a particularly Western concept with peculiarly British origins. Additionally, the significance of such status and the process of “professionalisation” by which it is acquired remain beset by lingering uncertainties. Examination of the sociology of the accounting occupation within non-Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical and comparative study of the accounting occupation within China is undertaken. This seeks to integrate the world’s most populous nation into the historical narrative of the professionalisation of accounting, and reinforces – often vividly – that accountants’ work status is not bound to any predetermined trajectory which is innate to the occupation. Instead, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.

Puberty and the onset of substance use and abuse

Objective: Substance abuse remains one of the major threats to adolescent health in Western cultures. The study aim was to ascertain the extent of association between pubertal development and early adolescent substance use.

Methods: The design was a cross-sectional survey of 10- to 15-year-old subjects in the states of Washington, United States, and Victoria, Australia. Participants were 5769 students in grades 5, 7, and 9, drawn as a 2-stage cluster sample in each state, and the questionnaire was completed in the school classrooms. The main outcomes of the study were lifetime substance use (tobacco use, having been drunk, or cannabis use), recent substance use (tobacco, alcohol, or cannabis use in the previous month), and substance abuse (daily smoking, any binge drinking, drinking at least weekly, or cannabis use at least weekly).

Results: The odds of lifetime substance use were almost twofold higher (odds ratio [OR]: 1.7; 95% confidence interval [CI]: 1.4–2.1) in midpuberty (Tanner stage III) and were threefold higher (OR: 3.1; 95% CI: 2.4–4.2) in late puberty (Tanner stage IV/V), after adjustment for age and school grade level. Recent substance use was moderately higher (OR: 1.4; 95% CI: 1.0–1.9) in midpuberty and more than twofold higher (OR: 2.3; 95% CI: 1.7–3.3) in late puberty. The odds of substance abuse were twofold higher (OR: 2.0; 95% CI: 1.2–3.2) in midpuberty and more than threefold higher (OR: 3.5; 95% CI: 2.2–5.4) in late puberty. Reporting most friends as substance users was more likely in the later stages of pubertal development, a relationship that accounted in part for the association found between later pubertal stage and substance abuse.

Conclusions: Pubertal stage was associated with higher rates of substance use and abuse independent of age and school grade level. Early maturers had higher levels of substance use because they entered the risk period at an earlier point than did late maturers. The study findings support prevention strategies and policies that decrease recreational substance use within the peer social group in the early teens.

Bad habits and prosthetic performances : negotiation of individuality and embodiment of social status in Australian shark fishing

Anthropological discussion of individuality, as a component of masculinity, has tended to focus on either the performance and championing of autonomy in the West (e.g., Kapferer) or the manner in which people in non-Western contexts become explicitly manifest through relationships with others (e.g., Strathern). In this paper, I consider an atypical example of masculine identity by describing intimate interpersonal relationships between Australian commercial shark boat skippers and their young deckhands. As in other Western fisheries (e.g., Icelandic), economic success and physical safety are promoted through synergism among fishers. In the Australian case, however, the degree of corporeal cooperation is so extreme that deckhands resemble living prostheses of their skipper, embodying their peripheral socio-productive status. I consider this bond in the context of the Australian ethos of masculinity, in which displays of "individuality" are key. However, for young deckhands, their prosthetic role can compromise their passage into manhood.

Homophobia and the production of shame: young people and same sex attraction

Research among same-sex attracted young people in Western cultures has described a minority group of adolescents whose sexuality is negated by the significant institutions and people in their lives. Very often, there is a silence in the family and at school about same-sex sexuality and when a young person's homosexuality is suspected or disclosed s/he suffers from denial, discrimination and abuse. Not surprisingly, living in hostile environments leaves such young people at high-risk of drug abuse, depression and suicide. This paper describes some of the ways young people resist being positioned in these negative ways. Using autobiographical stories from 200 same-sex attracted young Australians, we document the discursive field of sexuality in which these young people struggle to construct positive identities. Young people were well aware of dominant discourses which characterized homosexuality as 'evil, diseased and unnatural'. Yet they use different strategies to fault, deflect and discount these negative understandings and to highlight other discourse which positions them positively.

Making sense of difference? Teaching identities in postmodern contexts

How do teachers make sense of ethnic and classed differences? Frequently students from non-mainstream cultures and of lower socio-economic status are constructed in the literature and through practice as ‘deficit’ and consequently become marginalised. A range of short-term, ‘quick fix’ policy and curriculum approaches have aimed to address the ‘problems’ of those ‘othered’ from the mainstream due to their perceived difference. These have had little effect on improving educational results for students of specific ethnic and/or class backgrounds whose outcomes remain below the national average.

Poststructural theories offer opportunities to think about how teachers are positioned within discourses of identity. Our research (and others’) suggests the need for teachers to interrogate their assumptions about class and culture and how these are played out in their pedagogical relationships with students.

In this paper we report on a small research project that investigates the professional practices and personal beliefs of teachers. Empirical data from this study will build knowledge about how difference is constructed and diversity is ‘taken up’ by teachers as they engage with secondary students who have Language Backgrounds Other Than English and who are economically disadvantaged.

From city symphony to global city film : documentary display and the corporeal

In the introduction to his history of the relationship between the body and the city in Western civilisation, Richard Sennett includes an anecdote about attending a cinema in New York. Sennett uses the story of watching film as a way of commenting on the place of the body and senses within urban settings and is concerned to document 'physical sensations in urban space' as a way of addressing what he sees as the 'tactile sterility which afflicts the urban environment.'[1] While Sennett's work performs an important task by drawing attention to various historical conditions implicated in urban and metropolitan experience, it is possible to rework the categories he deploys - bodies, the city, and film - into a very different argument concerning representations of the city. Indeed the three categories coalesce in the so-called city film - works which include the 'city symphony' of the 1920s and subsequent documentary representations of urban spaces, among them the New York City films of the 1940s and 1950s, and films of non-Western cities produced in the decades from the 1960s to the present - within which the city is realised through a focus on people.

Sociocultural influences on body dissatisfaction and body change behaviors among Malaysian adolescents

Little research on body dissatisfaction and body change behaviors, and the sociocultural influences on them, has been undertaken in non-Western contexts. The current study investigated these variables and the relationships between them among a sample of 529 Malaysian high school students (103 Malays, 344 Chinese and 82 Indians), who completed a set of measures in classroom settings. Chinese girls were more dissatisfied with their bodies than Chinese boys, but no gender difference was found for Malay and Indian participants. Girls were more likely to engage in behaviors to lose weight, and boys were more likely to engage in behaviors to increase muscle. The influence of sociocultural factors on body dissatisfaction and body change behaviors was limited and varied across both sex and ethnicity. Findings are discussed in relation to Western research, and it is concluded that cultural nuances need to be considered when investigating these phenomena.

Toward a broader appreciation of human motion in education

Motion is a fundamental activity for the healthy functioning human organism. Its importance, however, is increasingly de-valued in Western cultures as they speed toward adopting technologies and virtual experiences as adjuncts to, and even replacements for7 traditional educational structures and processes that involve physical activity. Organised and reflective experience of human motion is becoming increasingly marginalised in teaching methodologies and learning programs in educational institutions at all levels around the globe. This inquiry sets out to gain a greater understanding of why people and human motion become disconnected, particularly during periods of formal education. A central question and two sub-questions form the basis of the inquiry. The central question asks why human motion is not valued and more utilised in education. In particular, why do learning areas that directly represent involvement with human motion, such as physical education, continually struggle in education programs. It directs the investigation to focus on the causes rather than the symptoms of the disuse and devaluation of human motion in Australian education. The two sub-questions split the praxis of the study. The first seeks to understand how the causes of devaluation work in the educational context lo affect the lack of acknowledgement; and the second considers ways to counter the disuse of human movement in education programs. To address these questions, the research focuses on rebutting the notion of a mind-body dualism. Rather, it seeks to better understand how humans learn and function as monists - integrated beings, acquiring self-knowledge in their 'world of being' in which bodily and emotional experiences, and reasoning are inextricably intertwined. I have approached this qualitative research as an ethnographic sociologist examining the issues from a critical high modernist perspective in order to demonstrate the pervading influence in Australian education of strong beliefs and values from the era of Enlightenment. Narrative analysis of 'memoir' in the form of self-defining memories was selected to gain a sensibility of the connectedness between human emotion, motion and reasoning in the lived experiences of students in three primary and three secondary schools across Years 2-12. An opportunity for human movement to be more valued and utilised in emerging educational frameworks that have life knowledge, dispositions and capabilities at their core is identified. The inquiry proposes a conceptualisation of human motion in education for new times characterised by the need for people to develop personal resources and strong positive identities in order to cope with a world of rapid change and uncertainty.

(Re)producing power-knowledge-desire : young women and discourses of identity

This study focuses on three young women in their final year of school using data gathered during a year-long process of individual conversational interviews, the contents of which were largely determined by their interests. Three themes arise from critical incidents during this year - the debutante ball, teenage pregnancy and dieting. These themes are used to focus wide ranging explorations of what it is to be a young woman at this particular time. The broader cultural production of discursive positions available to, and developed by, these young women as part of their identity formation is discussed. Methodological issues concerning power relationships between research participants are also the focus of critical attention. It is considered that young women's bodies and bodily practices are central to understanding the processes involved in their identity formation. It is in this context that the focus turns to bodies that matter. In contemporary Western cultures 'adolescent bodies' could be said to matter 'too much' in the sense that they are increasingly the focus for disciplinary practices in institutions such as schooling, the church, the family, health care, health promotion and the media. This disciplining is legitimised because adolescence is socially constructed as a 'becoming'. In this case it is a matter of 'becoming woman'; a sort of apprenticeship which allows for knowledgeable others to provide not only guidance and nurturance, but discipline. Using insights gained from feminist poststructuralist theory and cultural feminism this thesis argues that the discourses and practices generated within and across institutions, which are normalised by their institutional base, are gender differentiated. The focus is on young women's embodied subjectivity and how the discourses and practices they engage with and in work to construct an ideal feminine body-subject. The discursive production of a gendered identity has a considerable impact on young women's health and their health-related behaviours. This is explored specifically in the thesis in relation to sexuality and the cultural production of the 'ideal' female body. It is argued that health education and health promotion strategies which are designed to influence young women's health related behaviours, need to consider the forms of power, knowledge and desire produced through young women's active engagement with institutionalised discourses of identity if they are to have an ongoing impact

Cross-cultural methodological issues in ethical research

Despite the fundamental and administrative difficulties associated with cross-cultural research the rewards are significant and, given an increasing trend toward globalisation, the move away from singular location studies to more comparative research is to be encouraged. In order to facilitate this research process it is imperative, however, that considerable attention is given to the methodological issues that can beset cross-cultural research, specifically as these issues relate to the primary domain or discipline of investigation, which in this instance is research on business ethics. Utilising the experience of a four country comparative study of both Asian and Western cultures in the field of business ethics, the following presents a discussion of methodological concerns under the three broad areas of operationalising culture, operationalising business ethics, and data interpretation.

English teachers' shaping of students' democratic attitudes in Taiwan

This study has several findings. English language teachers' multiple identities and 'guided democracy' educate students to be autonomous and tolerant of different cultures. A global curriculum enables students to negotiate 'Eastern' and 'Western' cultures. Communicative pedagogies have contributed to both solutions and problems. An integrated pedagogy is essential.

Trapped in white space : the allegations and denials of organ trafficking

Allegations of body parts trafficking implicating the West have been surfacing persistently in the media of many non Western countries for almost 20 years. Western media has responded to the allegations with denials and denunciations. This thesis considers the competing accounts and places them in a framework for analysis.

The early Australian press and the Middle Eastern 'other'

In recent years, and particularly since the events of September 11 2001 and the subsequent “War on Terror”, much scholarly attention has been paid to the Australian news media’s role in stereotyping, homogenising, victimising and demonising people of Middle Eastern descent or of the Islamic faith. However, contemporary Australian journalists have not so much invented the tropes and stereotypes that they have used to construct this negative image and limited discursive field, as they have invoked a rich tapestry of pre-existing notions about the non-Western world. This paper therefore seeks to investigate the relationship between Edward Said’s notion of Orientalism and the Australian press of the late 19th and early 20th centuries. Beginning with its deplorable coverage of Australia’s Indigenous people and the paranoia surrounding the “Asian Invasion” this paper sheds new light on the coverage of Islam and the Middle East in the early Australian press and the emergence of the “Muslim Menace”. Finally, this chapter concludes by noting that such a racialist history raises a host of questions and challenges for the contemporary Australian news media.

Intercultural relations in a global world

The exploration of cross-cultural contact in a global and transnational world is essential for understanding how we can learn to live with difference in ways that go beyond tolerance. This book explores such contact in Euro-American/Australian societies as well as non-western multiethnic societies such as China, Malaysia, Indonesia and countries within Easter Europe. The contributors in this book expose the power relations underpinning such encounters as well as explore the possibilities for meaningful dialogue.

Zebra crossing : walking in two continents sharing and celebrating difference through music

I use the metaphor zebra crossing in my reflective narrative to describe my plight and struggle as a non-white person growing up and working in Johannesburg, South Africa, during the apartheid era. This article considers and compares the notions of culture, diversity and identity as I now work in a tertiary institution in Melbourne, Australia. I reflect on my teaching of African music and position myself as ‘the other’ at zebra crossings, as I create a space in multicultural Australia. By engaging in meaningful dialogue with music and culture, I contend, we do have opportunity to explore, experience and express music making and sharing globally. The inclusion and embracing of non-western music can serve as a dais for understanding and celebrating cultural difference not as distant experiences but as integral aspects of our daily lives.