Recruiting and maintaining SME involvement when designing voluntary inter-organisational IS

This research investigates government experiences maintaining small and medium enterprise (SME) involvement when designing voluntary inter-organisational information systems (VIOIS). It proposes a novel combination of stakeholder management and diffusion of innovation perspectives to help governments identify industry-specific change agents, communication channels and VIOIS design approaches leading to effective SME involvement.

A study of voluntary internal control assurance in Chinese listed companies

This study investigates the factors that motivate Chinese listed firms to voluntarily adopt internal control assurance (ICAR) and the effect of voluntary ICAR on financial reporting quality. The findings show that voluntary ICAR is associated with both firm-level economic incentives and regional-level institutional features. In addition, firms with voluntary ICAR exhibit relatively lower financial reporting quality.

Knowledge about folate and the contribution of nutrient supplements to the intake of folic acid and vitamin B12 in Australian adults in 1995 and 1996

The present paper reports knowledge about folate and the contribution of supplements to the intake of folic acid and vitamin B12 in Australian adults during 1995 and 1996. Data were obtained from two population survey monitor surveys conducted in a sample of 5422 adults in 1995-96. The surveys were designed to complement food intake data from the 1995 National Nutrition Survey and to provide an estimate of total folate intake prior to the implementation of voluntary fortification of foods with folic acid. The proportion with knowledge about folate increased with education level and socioeconomic status and was greater in women than men. It was also greater in those who were married, and in those residing in Western Australia and the Australian Capital Territory than in other states and territories. Five per cent of men and 10% of women had taken a supplement containing folio acid on the previous day. The equivalent figures for vitamin B12 were 7.5% for men and 12.5% for women. On average, intake of folic acid from supplements was 11 micro g per day for men and 28 micro g per day for women and intake of vitamin B12 was 2.6 micro g per day for men and 4.5 micro g per day for women. For individuals who consumed a supplement containing folic acid on the day before the survey the median folic acid contribution was 200 micro g. In 1995 and 1996 only one in two adult Australians had heard of folate and only one in ten women of child-bearing age had taken a supplement containing folic acid.

Thermoregulation in young athletes exercising in hot environments.

Children are less efficient thermoregulators than are adults. During exercise, sweat evaporation is the most important physiological means of cooling the body. The sweat response in children, however, is less efficient than in adults, so children dissipate less heat though evaporative sweating and more through convection (the loss of heat through the skin) plus radiation. Children and adolescents with high levels of body fat and heavy builds are more susceptible to heat stress because they dissipate body heat less efficiently. Maintaining adequate hydration is crucial for preventing heat stress, Although water is often described as the best choice of fluid, studies on voluntary drinking habits and flavor preferences in children and adolescents suggest that greater consumption occurs when sports drinks are offered instead of water. Although a child's sweat contains less sodium and chloride than an adult's does, there appears to be no evidence that a child's performance improves when given beverages more diluted than those currently recommended for adults, More information is necessary to identify the optimal electrolyte and carbohydrate content of sports drinks for young athletes.

The participation of volunteers in contemporary palliative care

Historically, in Australia, individuals with widely differing interests, skills and values have engaged collaboratively, in a voluntary capacity, to establish services to assist persons experiencing particular need or hardship. Gradual recognition and acceptance by the State of its social responsibilities to citizens with various needs in areas of health, welfare, education and others, have seen the provision of a range of statutory services available to all Australians. Volunteer participation in the delivery of modern health services, therefore, is not usual; palliative care is an exception rather than a norm. This article explores the relationship between understandings of death and dying in Western culture and the participation of volunteers in contemporary palliative care. The author presents a view that volunteers provide a distinctive contribution to the quality of care delivery and to enrichment of the social environment of the wider community also. The topic is of relevance to all nurses and especially those involved in the care of dying persons and of their families.

A chance to bloom: female migration and salvationists in Australia and Canada, 1890s to 1939

Migration is usually analysed as a function of state policy of sending and receiving countries in the context of global movements of people. Thus, despite their sponsorship and support of thousands of migrants, independent, voluntary, religious and ethnic organisations have often been marginalised in international migration studies. This article arises from a broader investigation into the role of such organisations in the peopling of Australia and Canada from the 1890s to 1939: their visions, relationships with governments, significance and legacies. The aim is to bring a new perspective to comparative migration and population research and to assess how far such organisations paralleled, or stepped outside of, the racialised, gendered and class structures of ofŽficial immigration policies and  practices of the time. Here the focus is particularly on the place of women and girls in the migration schemes of some of the organisations operating in both Australia and Canada. The use of case studies such as the British Women’s Emigration Association, the Salvation Army and Dr Barnardo’s Homes provides an opportunity to examine the sexual distinctions implicit in these schemes and the direction of both women and men into what were seen at the time as gender-appropriate societal roles and occupations.

The Kuhse-Singer euthanasia survey: why it fails to undermine the slippery slope argument - comparing apples and apples

A survey published in the Medical Journal of Australia in 1997 showed that the incidence of non-voluntary euthanasia in Australia was higher than in the Netherlands. Euthanasia is illegal in Australia, while it is openly practiced in the Netherlands. It has been suggested that the results of the survey undermine the slippery slope argument against legalising euthanasia. This is wrong. Although at the time of the survey, euthanasia was formally prohibited by the law in Australia, the medical and legal culture was such that doctors could practice euthanasia with impunity — in certain circumstances euthanasia by doctors was effectively condoned. This is in fact supported by the findings of the survey. The survey suggests that there were approximately 6,700 cases of euthanasia in Australia in the year from July 1994 to June 1995 — not one of which was prosecuted, let alone resulted in a conviction. Ultimately the survey merely shows that in a climate where voluntary euthanasia is tolerated, wide scale abuses (in the form of nonvoluntary euthanasia) occur. Paradoxically the results of the survey give further support to the slippery slope argument.

Environmental initiatives: towards triple-bottom line reporting

The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two-year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple-bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Retirement income policy and the taxation of superannuation in Australia

Superannuation is a form of savings for retirement. The savings are invested and earn income, but the proceeds are generally not available until the beneficiary reaches retirement age} The federal government's retirement income policy has three components, two of which relate to superannuation: the age pension, which provides income support to men aged 65 and over and to women aged 62 and over.2 The pension is means tested and does not depend on previous labour force participation or individual contributions; a compulsory superannuation scheme (under the Superannuation Guarantee Charge (Administration) Act 1992 (SGA Act)), which requires contributions to be made by employers on behalf of all employees, whether full-time, part-time or casual;3 and encouragement, through the taxation system, of voluntary contributions to approved superannuation funds.4 In May 2002, the government released a report, the "Intergenerational Report", 5 which identifies issues associated with Australia's ageing population and considers the fiscal implications of those changes. The Report noted that a steadily ageing population is likely to place significant pressure on government finances. It also noted that one of the key priorities for ensuring fiscal sustainability should be "maintaining a retirement income policy that encourages private saving for retirement and reduces the future demand for the Age Pension". 6 The main way the government has sought to encourage that private saving is through the tax system, primarily by the use of tax concessions. Over the past 20 years, however, the taxation of superannuation has grown in an extremely ad hoc manner and is now inequitable, inefficient and overly complex. This article suggests that the taxation of superannuation in Australia is in urgent need of a complete review. The article further asserts that, if an appropriate framework can be devised, changes could be introduced as budgetary pressures allow.

Constructions of volunteerism in third sector organisations: some comparisons

This paper is concerned with notions of volunteerism in third sector organisations. It argues that volunteerism takes different forms and involves different practices according to the contexts in which it is constructed. It draws on a comparative study of the contributions of third sector organisations to civil society, particularly a collaborative research project, Voluntary Associations and Active Citizenship-Welfare, Democracy and the Market in Australia, Russia and Sweden which involved the author as a member of the research team. The paper elaborates four operating frameworks in third sector organisations and discusses the ways in which these frameworks facilitate, co-opt or impede volunteer practices in different settings.