Diversities in the professional organization of accountants : a comparability study with insights from the Chinese experience

While spatial, historical and cultural variations across different countries have prevented any generalisation to be made of the professionalization process, various analytical themes can be said to have emerged in scholarly inquires relating to the professional organization of accountants. In highlighting these broad themes, this study argues that they have all revolved around one important relationship-that of the state and the accounting profession. The dynamics and the fluid nature of this intriguing relationship is further captured and contrasted in this study through an investigation of an episode of intra-professional conflict during the professionalization experience of the Chinese accountants.

Evaluating quality of life in hip and knee replacement: psychometric properties of the World Health Organization Quality of Life short version instrument

Objective: To evaluate the psychometric properties of the World Health Organization Quality of Life short version instrument (WHOQOL-BREF), and to determine its responsiveness in assessing early outcome after total hip or knee replacement surgery.

Methods: At baseline (entry to an orthopedic waiting list), 279 participants completed the WHOQOL-BREF instrument, Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC), Assessment of Quality of Life (AQOL) instrument, Kessler Psychological Distress (K10) scale, and the modified Health Assessment Questionnaire (MHAQ). A total of 74 patients completed reassessments 3 months after surgery.

Results: The WHOQOL-BREF demonstrated acceptable internal consistency for all domains (Cronbach's = 0.76-0.84) and moderate concurrent validity for the physical and psychological domains (r = 0.67 for physical versus AQOL; r = -0.71 for psychological versus K10). Minimal ceiling or floor effects were identified at baseline or 3 months, except for the social relationships domain. The disease-specific WOMAC subscales were most responsive to change (relative efficiency [RE] 0.66-1.00). Apart from social relationships, all WHOQOL-BREF scores improved significantly after surgery. The physical domain was more responsive than the AQOL (RE 0.50 versus 0.42) and was similar to the MHAQ (RE 0.55 for MHAQ). The responsiveness of the psychological domain was similar to that of the K10 scale (RE 0.11 versus 0.08).

Conclusion: The WHOQOL-BREF has good psychometric properties for use in persons with severe joint disease, and by providing complementary information, it offers clinicians and researchers an additional tool for comprehensively assessing quality of life in this patient group.

Subtle sexism : re-informing intergroup bias and regulating emotion in an Australian police organization

From a liberal feminist perspective, we argue that gender can both inform and should continue to be informed by social identity studies in efforts to understand and manage subtle sexism in contemporary workplaces. We investigated the presence of a form of subtle sexism, affective aversive sexism, in an Australian male-dominated organization: a police force. To do this we surveyed 159 policemen and examined relationships between individual emotional experience, emotional intensity and emotion regulation. Results indicated that, in a subtle display of intergroup bias, policemen experienced both higher positive and higher negative emotions in the presence of other policemen than of policewomen who, we argue, may be less central in the men's identities and relationships at work. Implications for research, training, and emotion management in the workplace are discussed and it is suggested that liberal feminist research can contribute much to understanding the dynamics that reproduce structural segregation in the workplace.

Taxation of branches of international banks : towards a multilateral tax treaty

Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.

The need for treaty-based e-consumer protections in global B2C e-commerce

The thesis puts forward historical, logical and efficiency arguments for the implementation of treaty-based legal protections for e-consumers transacting in global Business to Customer (B2C) e-commerce. It concludes, however, that the international political climate is such that the implementation by the international community of such protections is very unlikely in the near future.

Chinese construction industry performance after entry into the world trade organization

The Chinese construction industry has had significant activity in the international market in the last decade following the entry into the World Trade Organization (WTO). However the degree of activity and the sector performance is still relatively uncertain. A review of the literature in this field indicates that there is very little rigor in relation to adoption of quantitative measurement and performance indicators for internationalization, in particular for the measurement of the degree of internationalization specifically related to the international construction sector at both firm and country level. In addition the estimation of the influence and status of a country's construction activity in the international market has not been considered. There are useful indicators that we can borrow and consider from mainstream economics literature, such as, Dunning's Eclectic Paradigm (based on the ownership (0), location (L) and internalization (1) advantages of a firm) and Low et al.'s OLI+S Model (based on the Ownership, Location, Internalization and Specialty). Through an analysis of the attributes of the Chinese construction industry and a discussion on trends for the last decade, this paper proposes to develop a new model by adapting the Dunning model and acknowledging the significance of "Specialty" to measure the degree of internationalization both at the firm and country level. The International Level and Status Index was generated to measure the level and status of a country's construction industry in the international market by adopting the Depth Index (revenue composition), Height Index (top enterprises) and Width Index (fields involved). The key finding is that the degree of internationalization of Chinese construction industry and the status and influence of Chinese construction industry in the international market has not increased quickly. Surprisingly even though China had expectations of high growth after entry to WTO it has in fact declined. Contrarily, both of them declined in the early years after the accession to WTO.

Person-organization fit as a vehicle for knowledge sharing and creation

Tacit knowledge is difficult to transfer. It is also context specific. Hence it is often argued to be a key strategic asset and as such attention to how it is created and transferred in organisation in critical to strategists. The transfer of tacit knowledge is however still a challenge. It is known that shared communication and socialization are important processes in the transfer of tacit knowledge and person–organization fit (POF) is associated with such phenomena. Hence we argue that POF is likely to shape the transfer of tacit knowledge with higher levels of one resulting in higher levels of the other. We explore the interaction of tacit knowledge and POF fit and develop a matrix that suggests a complex interaction between the two.