Accounting measurement in the state

This paper critically analysis accounting measurements from social and cultural values perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all the study develop a theory to concern accounting values in a religious perception. Then Islam as a religion consider as a instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint. A detail of those differences is portrayed to clearly understand with those accounting measurement are practicing in a called Western accounting measurement. The finding of the paper can be initially useful for considering in harmonization issues of accounting practices globally as well as a possible alternative for conservative accounting measurement.

Accounting measurement in the religious perspective : conservatism or optimism

This paper concerns about accounting measurements from the socio cultural values’ perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all, the study develops a theory to concern about accounting values in a religious perception. Then Islam, as one of the most debatable religion in the world, is considered as an instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint from the Western conservative historical cost. This study theoretically proves that Islamic compliance accounting measurement conforms to the exit price method which is different from the Western complaisance accounting measurement.

Conflict resolution across cultures

Objective: To investigate the dimensions of culture that may underlie difficulties in cross cultural conflict resolution.

Method: 43 Australian and 40 Chinese creative artists completed an 82-item scale measuring the four dimensions of cultural values identified by Hofstede. They then responded to two conflict scenarios by answering a series of questions based on the Littlefield, Love, Peck, and Wertheim model of conflict resolution.

Results: The groups did differ on each of the four cultural value dimensions. They interpreted and responded to the scenarios differently.

Conclusions: The value dimensions of culture are associated with conflict response, and further studies investigating the role of gender and individual conflict pathways are required in order to develop guidelines for intercultural conflict resolution more fully.

Boys and girls talking about what matters: student voice as text in the English classroom

For some years now we have been talking with young people across Australia. They have shared their experiences with us about school, family, their friends, relationships and just life in general (see Pallotta-Chiarolli 1998, Martino & Pallotta-Chiarolli 200la). Our major aim in this work has been to give young people the opportunity to 'speak their hearts and minds', to collaborate with us in the structuring and stylisation of a text 'by them and for them', and to enable their voices to be heard in the broader society, beyond the exclusive space of the academic journal (see Le Compte 1993). This is established praxis in feminist and postcolonial research that challenges the detached and hierarchical relations between researcher and researched in traditional Western masculinist research.

Smoking amongst UK Bangladeshi adolescents aged 14-15

This paper reports on an investigation into smoking amongst 14- to 15- year-old Bangladeshis living in an UK inner city locality. A survey using self-completion questionnaires was undertaken in conjunction with focus group discussions. The survey of 316 Bangladeshi adolescents was conducted to determine smoking prevalence. Regular smoking was more common amongst Bangladeshi males (39%) than amongst Bangladeshi females (11%). Thirty-one people (17 females and 14 males) took part in seven focus groups (four female and three male) which were conducted in schools (six) and youth clubs (one). Focus group discussions were conducted to examine what smoking means to Bangladeshi teenagers and factors which influence why they do or do not smoke. Differences between what smoking means to Bangladeshi females and males are identified which arise from perceived social norms and cultural values, and greatly influence smoking uptake. However, many of the reasons why Bangladeshi adolescents continue to smoke, stop smoking or never smoke appear similar to those identified in other studies with largely white adolescents. Factors underpinning adolescent choices together with the implications of the study findings for the development of smoking prevention initiatives for inner city Bangladeshi teenagers are discussed.

What`s in a game?

Computer games are among the most visible texts of the new information and communication technologies. For many parents, teachers and other adults, computer games have become a focus for their fears about social and technological change, including the changing nature of childhood and the threats to Australia's national and cultural heritage and identity posed by the multinational (and predominantly American) products that saturate the market. However, there are several alternative ways of 'reading' computer games and interpreting their possible effects. These lesson ideas invite students to explore some of these alternatives by examining the storylines and other characteristics of selected games. Through these activities students will:
• experiment with alternative ways of 'reading' selected computer games
• explore issues of gender, violence and cultural values in selected computer games
• discuss and debate the fears held by many adults about the possible effects of computer games on young people
• cooperate with others in justifying a position.

Migrant acculturation and consumption motivations : an empirical study of the Vietnamese

The study examines differences in cultural values and travel motivations between Vietnamese migrants (Viet Kieu) and Vietnamese in Vietnam. The study finds that Viet Kieu have acculturated and moved away from traditional cultural values and towards “Western” cultural Values. They are less motivated to travel by a desire to maintain home links than was anticipated by “home” Vietnamese. In promoting travel marketers may be able to use the level of acculturation to appeal to migrants links with both countries and thus complex messages may be required.

HR role effectiveness and organizational culture in Australian local government

The role of the human resource management (HRM) function and its consequent contribution to organizational culture and strategic management have been much debated. This relationship has not been empirically tested in the Australian local government sector. This paper explores the types of organizational culture and the role effectiveness of the HRM function as perceived by 217 senior managers in 71 New South Wales and Queensland local government entities. We found four clusters of local government entities, each with different profiles of organizational culture and perceived effectiveness of the HRM role. While most organizations are undergoing a transition in their cultural values, over one-third of the organizations exhibit a market-oriented culture. These market-oriented organizations have a higher level of human resource role effectiveness. The present study contributes to the ongoing debate regarding the status and influence of HRM as a value-adding corporate function.

Codes of ethics artefacts in Australia, Canada and Sweden : a longitudinal study

It would appear that corporations operating in Sweden have embraced the ethos of codes of ethics differently to their Canadian and/or Australian counterparts and that in each culture the way that companies fashion their approach to business ethics appears to be in line with their national, cultural values.

Acculturation, body image, and eating behaviours in Muslim-Australian women

The relationship between western acculturation, body dissatisfaction, and eating behaviours was examined in a sample of 101 Muslim-Australian women between 18 and 44 years of age (M=27.3, SD=7.5). A questionnaire was completed containing measures of cultural identification (heritage and mainstream), body dissatisfaction and disordered eating (dietary control, bingeing and purging), internalization of the thin ideal, and self-esteem. A series of path analyses identified significant positive relationships between mainstream identification and the measures of body dissatisfaction and disordered eating that were mediated by thin-ideal internalization. Path analyses also identified significant negative relationships between heritage identification and the measures of body dissatisfaction and disordered eating that were mediated by self-esteem. These results are indicative of the potential risks to body image incurred by women who adopt Western values, and of the benefits in retaining heritage cultural values that promote a positive self image.

Contemporary PE reform in China : teachers' talk

Among the many changes occurring across Chinese society in the early phase of Y2K is the construction and implementation of a new physical education (PE) curriculum. Not unlike recent changes in Australia, New Zealand and the UK, this process has seen a heightening of the profile of health. Presented within a wider framework for making the school curriculum more relevant, PE is more closely aligned with China's emerging health concerns around young people. Foremost here are burgeoning social anxieties about decreased levels of physical activity, dietary practices, risk-taking tendencies, and a general decline of social cohesion/connection across the profile of contemporary youth. This paper reports on a study undertaken to explore the experiences of Chinese PE teachers as they engage with the new curriculum.

The data reveals a number of structural, personal and cultural factors that work against teachers taking up the opportunities presented in the new curriculum. Prominent here are; low professional status, an expanding generation gap, lack of training and the grip of deeply rooted cultural values. Juxtaposed against the like experiences of PE teachers in Australia and the UK the paper concludes with practical recommendations for nurturing curriculum change in China.

Comparability of German and Australian disclosures in financial reports

Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.

I think it's a good idea, I just don't know how to do it : the struggle for PE reform in China

Among the many changes occurring across Chinese society in the early phase of Y2K is the construction and implementation of a new physical education (PE) curriculum. Not unlike recent changes in Australia, New Zealand and the UK, this process has seen a heightening of the emphasis on health. Presented within a wider framework for making the school curriculum more relevant, PE is more closely aligned with China’s emerging population health concerns around lifestyle practices of its youth. Foremost here are burgeoning social anxieties about decreased levels of physical activity, poor dietary practices, risk-taking tendencies, and a general shift in focus from ideology to skills.

This paper reports on a study undertaken to explore the perceptions of Chinese PE teachers and their engagement with the new PE & Health curriculum. The data reveals a number of structural, personal and cultural factors that work against PE teachers taking up the opportunities presented in the new curriculum. Prominent here are; low professional status, lack of resources, lack of training and the grip of deeply rooted cultural values.

Towards understanding the new food environment for refugees from the Horn of Africa in Australia

The study explored how African migrant communities living in North-West Melbourne, Australia, conceptualise and interpret the Australian food system from an intergenerational perspective and how this impacts on their attitudes and beliefs about food in Australia. Using a qualitative approach that involved 15 adolescents and 25 parents, the study found significant intergenerational differences in four themes that characterised their new food environment: (1) an abundance of cheap and readily available processed and packaged foods, (2) nutrition messages that are complex to gauge due to poor literacy levels, (3) promotion of a slim body size, which contradicts pre-existing cultural values surrounding body shapes and (4) Australian food perceived as being full of harmful chemicals. In order to develop effective culturally competent obesity prevention interventions in this sub-population, a multigenerational approach is needed.

Unbearable pressures on paradise? : Tourism and heritage management in Luang Prabang, a world heritage site

This article critically appraises and evaluates tourism strategies and heritage management in Luang Prabang, Lao People’s Democratic Republic, a Unesco-designated ‘world heritage’ city. Luang Prabang is widely regarded as one of the most significant heritage cities in Southeast Asia. The city is renowned for its Buddhist and royal culture and also its historic vernacular Lao, French, and Lao-French architecture. The city earned world heritage status in 1995, but since that time the boom in in-bound Asian tourism has put pressures on Luang Prabang’s authenticity and, for some, called into question the validity of its world heritage status. This article examines these substantial and wide-ranging pressures and argues that the growth in tourism and the treatment of Luang Prabang’s heritage are symptoms of broader regional processes of political and economic change, including the expansion of Chinese and Korean investments and the growth of intra-regional tourism. The authors argue that it is unreasonable to expect traditional heritage management mechanisims, including the world heritage listing, to be able to cope with the pressures on sites like Luang Prabang. The very least that is required, the authors contend, is an expanded understanding of the context in which heritage places sit, and the authors make a case that the cultural landscapes approach, combined with explicit concerns for intangible heritage and poverty alleviation, must be at the core of any strategy for long-term protection of the city’s cultural values.