The role of internal audit in corporate governance and management

This research report is based on a study undertaken in Australia, and aims to evaluate the role of internal audit in corporate governance and management. It identifies the accountability structures and objectives of internal audit, considers the nature of internal audit functions and the extent of application of The Institute of Internal Auditors Standards of Professional Practice, reviews the relationships of the chief audit executives (CAEs) and assesses the nature of financial report risks and other issues covered by internal auditors. The research findings include a diversity of accountability structures for CAEs and a range of internal audit activities, with the application of the IIA Standards being in need of improvement. In conclusion, the researchers make recommendations for improvements in practice to be considered by The Institute of Internal Auditors and other regulating and governing bodies.

Inadvertent doping through supplement use by athletes: assessment and management of the risk in Australia

Many athletes report using a wide range of special sports foods and supplements. In the present study of 77 elite Australian swimmers, 99% of those surveyed reported the use of these special preparations, with 94% of swimmers reporting the use of non-food supplements. The most popular dietary supplements were vitamin or mineral supplements (used by 94% of the group), herbal preparations (61%), and creatine (31%). Eighty-seven percent of swimmers reported using a sports drink or other energy-providing sports food. In total, 207 different products were reported in this survey. Sports supplements, particularly supplements presented as pills or other non-food form, are poorly regulated in most countries, with little assurance of quality control. The risk of an inadvertent "positive doping test" through the use of sports supplements or sports foods is a small but real problem facing athletes who compete in events governed by anti-doping rules. The elite swimmers in this survey reported that information about the "doping safety" of supplements was important and should be funded by supplement manufacturers. Although it is challenging to provide such information, we suggest a model to provide an accredited testing program suitable for the Australian situation, with targeted athlete education about the "sports safety" of sports supplements and foods.

Football-as-war, coach-as-general: analogy, metaphor and management implications

Sporting terms have been used as metaphor and analogy to describe and prescribe life experiences. It has been suggested that the use of sport terminology can assist in the general understanding of complex terms and situations, however, the use of sport as metaphor and analogy for many aspects of social understanding can have negative consequences. The analogy of sport and war seems to be particularly prevalent within football, irrespective of the code or culture in which it is played. This article demonstrates the popular understanding of Australian Rules ‘football as war’ through two complementary studies. The first study investigates the representation of Australian Rules football as war, specifically through the analysis of both images and text on the front covers of the sport ‘lift-out’ sections of two prominent Melbourne newspapers, The Herald Sun and The Age. The second study examines whether people interpret non-war-like images of Australian Rules football in war-like terms. Forty-five undergraduate sport marketing and management students were asked to write about one of four different images of football players and coaches interacting, which revealed that football is understood as war. Further, when prompted by an image of football players and coaches interacting, people in this study interpreted the interactions as consistently war-like. Coaches were portrayed as militaristic generals and the athletes as soldiers. Implications for management, education and practice are discussed.

Agency theory, national culture and management Control Systems

Management control system of an organization is the structured facet of management, the formal vehicle by which the management process is executed. In most organizations, systems exist for planning, organizing, directing, controlling and motivating. Depending on the level of appropriateness and quality of the management control systems, the task of management is either facilitated or hindered. The end goal of a management control system is achieving organizational objectives. Because employees (agents) do not always give their best efforts for achieving organizational objectives, management control systems need to strive for aligning goals of agents (e.g., employees, subordinates) with that of principals (e.g., senior management, owners). Agency theory and its extension, principal agent model, provide insights to the problem of goal congruence and suggest remedies, at least in the Western cultural context. Whether the agency theory presumptions, predictions and prescriptions are universally applicable is an important issue in management. Their validity in different cultural contexts is largely unknown. The available literature to date indicates the possibility that agency theory may not be valid in non-western cultures. However, further empirical research is needed in non-western cultures to shed more light to this issue.

A preliminary study on building demolition engineering and management

In recent years, building demolition has been challenging urban developers due to the increased incidence of demolition projects and the elevation of demolition requirements. The importance of building demolition is also recognised by researchers and, given its environmental impacts, it is anticipated to achieve the same attention as conventional planning, design,
construction and maintenance in the near future. In this article, the authors aim to develop a series of strategies for promoting building demolition practice. Environmentally-friendly demolition procedures are introduced through a waste minimisation decision that makes the approach on alternatives to demolition and an integrated demolition planning and design approach focus on a just-in-time (JIT) philosophy. A conceptual management framework is also presented for the implementation of demolition projects.

A novel data replication and management protocol for mobile computing systems

Mobile computing has enabled users to seamlessly access databases even when they are on the move. Mobile computing environments require data management approaches that are able to provide complete and highly available access to shared data at any time from any where. In this paper, we propose a novel replicated data protocol for achieving such goal. The proposed scheme replicates data synchronously over stationary sites based on three dimensional grid structure while objects in mobile sites are asynchronously replicated based on commonly visited sites for each user. This combination allows the proposed protocol to operate with less than full connectivity, to easily adapt to changes in group membership and not require all sites to agree to update data objects at any given time, thus giving the technique flexibility in mobile environments. The proposed replication technique is compared with a baseline replication technique and shown to exhibit high availability, fault tolerance and minimal access times of the data and services, which are very important in an environment with low-quality communication links.

Pieces of silver : examples of the economic impact and management of the silver gull (Larus novaehollandiae) in Melbourne, Australia

Like a number of gull species, the silver gull Larus novaehollandiae has expanded its population in response to human food subsidy. The major anthropogenic food source is food waste at rubbish tips. Other sources of human food waste are also exploited. Many problems result from the activities of these birds, including human health and safety, economic impacts, and effects on the conservation of other species. My study examines aspects of the economic impacts of the silver gull on the human community of the Greater Melbourne Area comprising approximately 4065 km2 (1569 square miles). My data collection method involves identifying sites where problems have been experienced and completing questionnaires during face to face interviews with the managers of those sites. Data collected at this early stage of the study demonstrate that there are significant, quantifiable economic impacts associated with the superabundance of the silver gull in this area. Other impacts, such as reduced amenity and potential health hazards are equally real but more difficult to quantify. Costs include damage to structures and products, damage prevention measures, and loss of production. Information about the costs of these problems will be presented to the relevant landfill management authorities to encourage them to consider alternative means of disposing of putrescible waste, rather than by open landfill disposal, because even current best practice management of open landfill sites (rubbish tips) provides ample opportunity for silver gulls and certain other bird species to exploit this food source. Controlling access by the silver gull to food at rubbish tips would be an important first step in managing the population of this species.

Transacting with citizens: Australian government policy, strategy and implementation of online tax lodgement

Many governments have shown leadership in encouraging their citizenry to conduct transactions on-line. The policies that underpin these initiatives refer to a blend of civic benefits and efficiency goals. They combine the rhetoric of customer service with social shaping through ‘government as model user’ and procedures that require online activities. Many initiatives are described as ‘electronic service delivery’, terms that indicate an intention to provide much more than an additional channel for government interaction with citizens. Australia, as an innovator in eGovernment is a good example of this approach and its national government has specified policy goals for its online strategy. In this paper we examine the case of one Australian online delivery initiative, electronic tax lodgement (e-tax) and consider how well that initiative has met the policy goals of the government. Combining insights from Rogers’ Diffusion of Innovation theory and political analysis, we outline potential difficulties that governments face in implementing ESD initiatives. Our conclusion from this case study is that the provision of good technology is only a small part of the ESD challenge. It shows how success of an ESD implementation may yield contradictory outcomes in terms of overall eGovernment strategies. This case highlights the need for long-term
implementation plans and integration of initiatives with broader government strategy.

An investigation of scale economies and quality issues in the teaching and management of large subjects

Many in the tertiary education system have had concerns with the issues surrounding the teaching of large classes, including teaching quality and whether there are effective learning outcomes for students. An issue closely related to quality is the cost of providing an efficacious education system. It is a common perception that large classes are economical to run and small subjects are not. As with any complex issue there are several perspectives that could be utilised, the needs of the institution, the teaching staff, the community or the students, and whether or not these needs are being met.

This study aims to assess whether universities are meeting the needs of students in large marketing classes. For this purpose the study investigates the application of selfdetermination theory and psychological needs satisfaction. The basic needs scale, comprising of three constructs; Control, Competence and Caring was adapted and used to evaluate students' perception of an introductory marketing subject.

The study used a multi-method approach consisting of a literature review, a qualitative phase involving in-depth interviews and focus groups. A survey of 366 students who had undertaken an introductory level marketing subject in a large class format was also conducted. The results show that the psychological needs satisfaction of many students are not being fully realised. It was also found that marketing degree students enjoyed the challenges and were more stimulated by the subject (than students in other degree streams). The higher achieving students enjoyed the challenge of the subject more than the lower achieving students. The implications of these findings and suggestions for
further investigation are discussed.

Critical infrastructure protection, modelling and management: an Australian commercial case study

This research extends upon the previous work of Pye and Warren (2005) and presents a refinement of the previously proposed critical infrastructure model to enhance further our understanding and apprecication of where the likely inter-play and existance of dependency relationships between infrastructures coexist.

These associations are presented as a number of linkages that exist within each sector of Australia'a critical infrastructure, which is then extended further to the modelling of dependency inter-relationships that exist between critical infrastructures itilising Petri Nets.  The recognition and identification of such reliance relationships between critical infrastructures is necessary to allow both infrastructure owners and the government to identify and effectively manage and maintain the security, stability and availability of their particular critical infrastructure against potential scenario driven effects.  These issues are reflected within a case study as modelled using the Petri Net approach to encapsulate the issues of reliance relationships by drawing upon an Australian commercial case study.

International comparisons of rural-urban educational attainment : data and determinants

We study cross-country differences in rural and urban educational attainment by using a data set comprising 56 countries. We focus on the determinants of rural–urban educational inequality, which is measured by the ratio of rural to urban average years of schooling within each country. We find that riskier human capital investment, less credit availability, a colonial heritage, a legal system of French origin and landlockedness of nations are all associated with relatively lower rural educational levels and greater rural–urban educational inequality. Conversely, larger formal labor markets, better infrastructure and a legal system of British origin are associated with relatively higher rural educational levels and lower rural–urban educational inequality. We also identify an interaction effect between economic development level and some of these factors. In particular, we find that as development level increases, the negative (positive) relationship between French (British) legal systems and rural–urban educational inequality is reversed and becomes positive (negative).

Knowledge management in a major construction firm in Tawian: a case study-examining the impacts of KM initiatives within the firm.

This paper addresses knowledge management (KM) in a project management organisation through a case study. The case study organisation is a small- edium sized Taiwanese-owned construction company (staff size of approximately 50) with an annual turnover of approximately TWD50 (AUD$1.85) billion. Approximately one half of the company comprised project-related staff (e.g. construction project management, project documentation, estimation, procurement, and design), while the other comprised administrative and business-related staff (e.g. office administration and management, business development, and finance and accounting). The researcher undertook a series of surveys and one-on-one interviews whilst ‘embedded’ for several months with the organisation. As part of a larger research project, this case study was one of four case studies conducted in major construction organisations in Singapore, Taiwan, and Australia. The study revealed the recognition, importance and commitment of organisational culture to KM, and the effects the knowledge management initiatives have on the organisation’s ability to manage knowledge across its projects and deliver the projects at various ‘levels’ of the organisation (individual, project, departmental, and corporate). It concludes that a technologically and functionally sound KM infrastructure does not necessarily assure an organisation with a capability to manage knowledge. Organisations need to ensure that the KM repository is made up of quality and relevant contents (not just quantity), and that corporate culture (especially the willingness of individuals to share what they know) is a critical determining factor to the organisation’s ability to share, apply and create knowledge (i.e. low sharing capability leads to low application and creation capabilities).

Are knowledge management infrastructructures capable of managing knowledge?: Case study of a major construction firm in Taiwan

This paper addresses knowledge management (KM) in a project management organisation through a case study.

The case study organisation is a small-medium sized Taiwanese-owned construction company (staff size of approximately 50) with an annual turnover of approximately TWD50 (AUD$1.85) billion. Approximately one half of the company comprised project-related staff (e.g. construction project management, project documentation, estimation, procurement, and design), while the other comprised administrative and business-related staff (e.g. office administration and management, business development, and finance and accounting).

The researcher undertook a series of surveys and one-on-one interviews whilst ‘embedded’ for several months with the organisation. This study is part of an on-going international comparison involving major construction organisations in Singapore, Australia, and Taiwan.

This study examines the recognition, importance and commitment of organisational culture to KM, and the effects the knowledge management initiatives have on the organisation’s ability to manage knowledge across its projects and deliver the projects at various ‘levels’ of the organisation (individual, project, departmental, and corporate).

It concludes that a technologically and functionally sound KM infrastructure did not necessarily assure that an organisation had a capability to manage knowledge. Organisations need to ensure that their KM repository is made up of relevant and quality contents (not just quantity), and that corporate culture (especially the willingness of individuals to share what they know) is a critical determining factor to the organisation’s ability to share, apply and create knowledge (i.e. low sharing capability leads to low application and creation capabilities).