Career progression, human capital and pay equity in Australian public sector labour markets

This study uses data from the Victorian Public Sector Census 2004 to identify the extent of equity in pay and career progression (promotion). A system of three equations is developed to capture the endogeneity between human capital and promotion and the interdependence between promotion, pay and human capital. The results indicate that there are substantial differences in the average wages earned by public sector employees in different Equal Employment Opportunity (EEO) groups. While some of these differences arise from factors beyond the control of the public sector employers, others arise from bias in the public sector employment system and procedures. The earnings of individual employees in the public sector are determined in a systematic way by the wage structures in the different sub-sectors, the skill base of the employee on recruitment, sub-sector specific promotion rates, acquisition of formal and informal training and the apparent bias within recruitment and promotion systems in dealing with particular groups. The apparent bias of recruitment and promotion systems is complex in makeup and varies within EEO groups as well as between EEO groups. Most of the difference in pay across employees can be explained as an outcome of individual choice and labour market conditions external to the public sector. After adjusting for sectoral wage differences, skill base when recruited, sectoral promotion rate differences, experience in the public sector, whether individuals are employed on a full-time or part-time basis and individual training decisions, the statistical evidence is consistent with the finding that public sector recruitment and promotion systems tends to be biased, on average, against females and those from culturally diverse backgrounds. Achievements in formal education are important for salary progression. This is particularly the case for women. The main drivers of participation in formal education were employer support in both financial and non-financial terms. Promotion rates were important factors in explaining wage differences. Women tended to receive slightly fewer promotions than men, but women received, on average, greater rewards for each promotion.

The impact of the adoption of IAS 19 employee benefits on annual financial statements: an examination of Australian and United Kingdom companies

International Financial Reporting Standards (IFRS) have been adopted by a number of countries as a means of harmonising financial statements around the world. Proponents of IFRS suggest many benefits upon their adoption. This paper examines the effect of the adoption of IFRS on aspects of the company's financial statements, in particular, the adoption of the IFRS relating to post employment benefits and its effects on debt/equity ratios.

This study compared the reporting practices of a number of Australian and UK companies and found that for most companies there was a substantial increase in liabilities, a decrease in shareholders' equity and a corresponding increase in debt/equity ratios after the IFRS were adopted.

Managing academic support for international students: the appropriateness of a learning support unit in an Australian tertiary institution

The higher education environment in Australia has undergone a radical change since the 1980s with the phenomenal increase in the intake of international students, particularly from what are referred to as Confucian Heritage Cultures (CHC): China, Korea, Japan, Malaysia and Singapore. Students from these countries view the Australian higher education system very favourably. The present increase in the proportion of full-fee paying students at Australian universities is also a result of decreasing government funding to the Australian higher education sector, which has now risen to be one of the most important elements of the Australian economy. These push-pull factors have drawn more Australian tertiary institution providers into the market place, as they seek more international student enrolments for their domestic campuses and also establish campuses overseas. Potential higher education students are becoming more discerning in their choices and are choosing learning environments that offers them both relevant and stimulating educational experiences and good qualifications, along with a range of both IT and academic support services that cater to their individual learning needs. Increasing competition, both within Australia and internationally, calls for a focus on student satisfaction in order to sustain the existence of the providers. This paper addresses the issue of what international students seek in terms of academic support and demonstrates that present levels of cost efficient services by Australian higher education providers, generally characterized by IT and language support services, are inadequate and do not meet the specific needs of the students.

Equity and access in an e-enhanced, international, university environment: learning style implications

Globalisation and technological development have simultaneously pressured universities to provide students with flexible and innovative learning options. Among the ways universities address these issues are by internationalising their curriculum and investing in educational technology. These changes have affected pedagogical and andragogical approaches and outcomes. Learning styles potentially affect the strategic approach of academics when utilising innovative technological tools in their teaching, which converges with internationalisation of the curriculum and a diverse student body to accentuate the issues of equity and access. The literature in this field is explored in context with the authors’ diverse experiences to provide policy makers, academics and other education stakeholders with a new perspective.

The risks and rewards of international construction from an Australian perspective

Very little research has been carried out regarding the risks and rewards of the international construction industry/market from an Australian perspective. A survey was sent to Australian based construction companies known to be operating internationally, to obtain their insights and perspectives on the risks and rewards of the international construction industry/market and international construction projects. Australian based companies have expanded their operations in order to benefit from inducements such as growth, profit and diversification. Continuing globalization and the openness of new markets has also provided significant opportunities to expand for Australian companies. Those Australian construction companies that have been operating abroad have been doing so for 20+ years in the Asia-Pacific and Australasian regions. This is significant as it shows that easily accessible markets are a stepping stone for further overseas expansion. The most commonly rated rewards for operating overseas were growth and profit; which matched the initial reason most companies chose to expand overseas. It was established that the ability to increase long term profitability through diversification was the biggest inducement for Australian construction companies expanding their operations overseas. When asked to rate the risks associated with international construction not one risk was rated significantly higher than the rest which supports the conclusion that the types of risks and rewards associated with each market rarely vary; only the severity and likelihood of occurrence. From an overall Australian perspective this research has established that the reasons and rewards for expanding overseas were the identical. Further that the risks associated with international construction were established as being different and varied depending on the market.

Personal-organizational values fit and organizational commitment in Australian domestic and international students

This study examines the relationship between affective organizational commitment and the personal and perceived organizational values of international and domestic students in an Australian university. Results provide support for the values factors found by Abbott, White & Charles, 2005), and consistency with Schwartz's (1992) pan-cultural values hierarchy. Both groups of students rated their personal values as consistent with the rankings of the major pan-cultural values and perceived organizational values were drivers of affective commitment. This study highlights the need for higher education institutions as well as global organizations to address profit for values such as benevolence, self-direction, and universalism to encourage higher levels of student and employee commitment to their organizations and increase effectiveness.

Equity indicators: measures of socio-economic status at an Australian university

After reviewing relevant literature on socio-economic status (SES) and the ways in which it is used for higher education institutional research and policy, a detailed data analysis of Victoria University (Australia) student data was undertaken. Between 10,000 and 15,000 domestic student addresses were ‘geocoded’ to Australian Bureau of Statistics (ABS) collection district level. A survey of individual reenrolling 2001 students that included parental occupation and education data was also analysed. The most important findings were: (1) The debate for practical reasons tends to focus on area versus individual measures, but SES is a richer and more complex subject and must be acknowledged as such. (2) It is apparent that VU’s student catchment is on average of lower SES than the Melbourne average, using various area measures of SES, including the DEST-Martin indicators. (3) There is only a very small difference between average area SES measures at the collection district and the postcode level. In practical terms this means that the postcode method is adequate, as well as being cheaper and more efficiently obtained, for analyses at an aggregated (or average) level. (4) Individual surveys of students do not prima facie add to the quality of aggregated institution level SES results delivered by area analyses. This again suggests that the postcode method is best for practical reasons.

International examples of large-scale systems-theory and practice IV: B2B e-commerce implementation in the Australian context

Two of the most commonly used classifications in IS research are the factor approach and the process approach. While many studies of IS implementation are undertaken using a factor approach, little research so far examines the process of e-commerce implementation, especially in relation to the implementation of e-commerce in business-to-business (B2B) relationships. A holistic understanding of implementation which combines both the factor and process approaches using a case study method, is suggested as particularly suitable because of its ability to capture the reality of e-commerce implementation in an organisation's natural environment and in much greater detail than is possible using one of these approaches alone. In this paper, therefore, we endeavour to contribute to what we perceive as a gap in the body of theory surrounding the implementation process in the business-to-business e-commerce literature. We describe the findings of multiple case studies involving ten major Australian e-commerce initiators. In addition to confirming our earlier finding of the importance of non-technical factors for the success of the implementation process we also present, through our case studies, the various management and business issues associated with the success or failure of B2B e-commerce implementation.

Equity-focused health impact assessment framework

Background to the Development of the Equity-Focused HIA Framework
The equity focused health impact assessment (EFHIA) framework arises out of a two year research project funded for the most part by the Australian Government’s Public Health Education Research Program (PHERP) Innovations Grants (Round 2) scheme. This project had as its primary objective the development of a framework for health inequalities impact assessment, subsequently renamed equity focused health impact assessment. A partnership between the University of Newcastle, Deakin University and the University of New South Wales (the Project Management Steering Committee) received the funding and the Australasian Collaboration for Health Equity Impact Assessment (ACHEIA) was formed to undertake appropriate background research and to develop, pilot test, modify and disseminate the framework. The work commenced in September 2002 and concluded in October 2004. Part of the funding included a capacity building workshop in August 2004. ACT Health and the Division of Medicine at the John Hunter Hospital, Newcastle, also provided financial support for the project. The August 2004 Workshop was supported by NSW Health. All participants and organisations involved in the project gave extensive in-kind support.
The aims of the workshop were to bring together an international collaboration of multidisciplinary investigators, public health experts, and key senior health managers working in national, state and local settings, to inform the further development of the framework and to provide training in its application. The initial goals of the project were to work collaboratively to develop a strategic framework to assess the health inequalities of public health-related policies, plans, strategies, decisions, programs and services. The EFHIA framework as presented at the August workshop was developed through:
1. an extensive review of the relevant literature
2. formal and informal consultation with members of ACHEIA (the international
reference group), members of the Project Management Steering Committee and
other relevant experts; and
3. testing of the draft EFHIA framework with the 5 case study partners – who applied the draft framework in a range of health settings (see
Acknowledgements).
The result of this work has been the development of an equity focused health impact assessment framework that can be used to determine the unanticipated and systemic health inequities that may exist within the decision making processes or activities of a range of organisations and sectors. The EFHIA framework provides one approach that can be used to assist decision makers to put equity and health on their agenda in a more obvious and systematic way. The framework represents a ‘moment in time’ rather than a definitive statement or ‘toolkit’ on the best way to proceed. Further practice, refinement and adjustment will be needed over many years to consolidate both HIA and EFHIA. As well as this guide to the framework, additional outputs from the project team include:
- A literature review
- A position paper
- A report on the five case studies
- An evaluation report.
With the consent of the Australian Government, a monograph will be made available to workshop participants at the end of October which contains the framework and the appropriate background papers.

Discordance of international adiposity classifications in Australian boys and girls - The LOOK study

Background: Various charts based on body mass index (BMI) and per cent body fat (%BF) are used to classify childhood body composition but outcomes may vary.

Aim: The study investigated variation in incidences of childhood obesity as depicted by four classification charts.

Subjects and methods: BMI and DXA-derived %BF were assessed in 741 children. Incidences of overweight and obesity were compared between two BMI charts and two bioelectrical impedance (BIA)-based %BF charts.

Results: The International Obesity Task Force (IOTF)-adopted BMI chart designated 21%, 6% (boys), and 26%, 9% (girls) as overweight and obese, respectively. Corresponding figures using the USA CDC BMI chart were 27%, 11% (boys) and 27%, 12% (girls). Using a USA-derived %BF chart incidences were 17%, 2% (boys) and 21%, 8% (girls) and using a UK-derived %BF chart 51%, 24% (boys) and 53%, 36% (girls). Sensitivity of BMI varied according to the %BF reference chart.

Conclusions: In contrast to the BMI-based charts, there were considerable variations in depicted incidences of obesity between the %BF-based charts. These discordances were considered to result from previously reported variation within and between BIA and DXA %BF assessments underlying the charts. The present study highlights the need for valid, reliable, unchanging BIA and DXA procedures.