Re-emergence of the public accounting profession in China : a hegemonic analysis

This paper draws on Gramsci's concept of hegemony to examine and explain the circumstances leading to the re-emergence of the public accounting profession in China in the early 1980s. In particular, the paper attempts to understand the political and ideological influence upon the professionalisation process of the Chinese accountants. The paper not only highlights a major difference between the professionalisation process of the public accounting profession in China as compared to the West, but also the authoritative and dominant role assumed by the Chinese state in the whole societal set-up. Through effectively exercising its political and ideological leadership, the state successfully mobilised the Chinese accountants in the implementation of its economic-related agenda. The paper demonstrates that the state has clearly achieved hegemony within the accounting community, and further suggests that the state-accounting profession relationship could be likened to the father–son relationship as encompassed within the Confucian notion of wu lun.

Intervention programmes to recruit female computing students : why do the programme champions do it?

This paper looks at intervention programmes to improve the representation of female students in computing education and the computer industry, A multiple case study methodology was used to look at major intervention programmes conducted in Australia. One aspect of the research focused on the programme champions; those women from the computing industry, those working within government organisations and those in academia who instigated the programmes. The success of these intervention programmes appears to have been highly dependent upon not only the design of the programme but on the involvement of these strong individuals who were passionate and worked tirelessly to ensure the programme's success. This paper provides an opportunity for the voices of these women to be heard. It describes the champions' own initial involvement with computing which frequently motivated and inspired them to conduct such programmes. The research found that when these types of intervention programmes were conducted by academic staff the work was undervalued compared to when the activities were conducted by staff in industry or in government. The academic environment was often not supportive of academics who conducted intervention programmes for female students.

Clinical risk managment and the ethics of open disclosure : part 2 : implications for the nursing profession

Patient safety experts and other authorities have strongly postulated the open disclosure of errors and adverse events to patients and their nominated support persons as an essential component of effective clinical risk management in health care. Commentators also contend that ‘when things go wrong’, openly disclosing such events to the patient is simply ‘the right thing to do’. Important questions about the ethics of open disclosure remain, however. Is openly disclosing errors and adverse events to patients necessarily ‘the right thing to do’? Do hospital authorities and health care professionals always have an overriding duty to openly communicate with patients and their families when thing go wrong? If patients do not suffer any material harm when a mistake is made, should they or their nominated support persons still be told? Are there overriding moral considerations that might justify non-disclosure in certain circumstances? Despite the obvious importance of these issues and their possible implications for the nursing profession, they have not been comprehensively explored in the nursing literature. An important aim of this article (the second of a two-part discussion) is to contribute to the positive project of redressing this oversight.

A culturally appropriate diet and lifestyle intervention can successfully treat the components of metabolic syndrome in female Pakistani immigrants residing in Melbourne, Australia

This study was designed to test the effectiveness of a culturally appropriate diet and lifestyle intervention to treat metabolic syndrome in female Pakistani immigrants residing in Melbourne, Australia. Forty Pakistani women with metabolic syndrome (aged 20-50 years) completed a 12-week culturally appropriate diet and exercise program. Results indicate that, before intervention, participants were sedentary, taking 4000 ± 22.6 steps per day, and had an obese-classified body mass index (BMI) of 29.2 ± 0.46 kg/m2 (BMI was categorized in accordance with guidelines specifically designed for Asians) and high waist circumference of 132 ± 25.95 cm. Participants were hypertensive (systolic, 135 ± 1.3 mm Hg; diastolic, 86 ± 0.68 mm Hg), were dyslipidemic (total cholesterol, 6.8 ± 0.15 mmol/L; triglycerides, 2.9 ± 0.09 mmol/L), and had elevated blood glucose (6.4 ± 0.33 mmol/L) and fasting blood insulin (45 ± 6.3 μU/mL) levels. After the 12-week culturally appropriate intervention, activity increased (8600 ± 596.7 steps per day, P < .05); and BMI (27.8 ± 0.45 kg/m2), blood pressure (systolic, 125 ± 1.4 mm Hg; diastolic, 80 ± 0.6 mm Hg), cholesterol (5.5 ± 0.1 mmol/L), blood glucose (5.9 ± 0.33 mmol/L), and blood insulin (24.14 ± 1.8 μU/mL) levels were all significantly reduced (P < .05). This study revealed that the Pakistani female migrants who had metabolic syndrome and its components can successfully be treated via a culturally appropriate diet and lifestyle intervention. The success of the current program raises the possibility that other high-risk ethnic groups can also be treated with a culturally appropriate program.

Predicting female depression across puberty : a two-nation longitudinal study

Objective: To prospectively examine the relation between pubertal stage and the onset and course of depressive symptoms.

Method: The design was a three-wave longitudinal study of health and social development using statewide community samples in Washington, United States, and Victoria, Australia. Approximately 5,769 students initially ages 10 to 15 years were assessed for depressive symptoms with the Short Mood and Feelings Questionnaire. Pubertal status was assessed using a self-report version of the Pubertal Development Scale.

Results: Advancing pubertal stage carried higher risks for depressive symptoms in female subjects in all of the three study waves. The pubertal rise in female depressive symptoms was due to both higher risk for incident cases and an even greater effect on risks for persistence of depressive symptoms. Report of poor emotional control 12 months earlier carried a twofold higher risk for incident depressive symptoms and largely explained the pubertal rise in female incident cases. High family conflict and severity of bullying also predicted persistence of depressive symptoms. Preexisting depressive symptoms were not associated with later increases in the rate of pubertal transition.

Conclusions: Advancing pubertal stage carries risks for both the onset and persistence of depressive symptoms in females. Social adversity around puberty predicts the persistence of symptoms but does not account for a pubertal rise in female depression. A report of poor emotional control may be a useful marker of girls at risk for depressive symptoms and as a target for preventive intervention.

Work-life balance in the Australian and New Zealand surveying profession

This paper aims to establish and illustrate the levels of awareness of work-life balance policies within the surveying profession in Australia and New Zealand. The culture and characteristics of the Australian and New Zealand work force are to be identified. The key aspects included in work-life balance policies are to be illustrated and the perceived benefits for the surveying profession are to be noted. The paper seeks to posit that it is vital to comprehend the levels of awareness of work-life balance issues within the surveying profession first, so that benchmarking may occur over time within the profession and second, that comparisons may be drawn with other professions.
Design/methodology/approach – There is a growing body of research into work-life balance and the built environment professions. Using a questionnaire survey of the whole RICS qualified surveying profession in Australia and New Zealand, this paper identifies the awareness of work-life balance benefits within the surveying profession.
Findings – This research provides evidence that awareness of the issues and options is unevenly spread amongst professional surveyors in the region. With shortages of professionals and an active economy the pressures on existing employees looks set to rise and therefore this is an area which needs to be benchmarked and revisited with a view to adopting best practice throughout the sector. The implications are that employers ignore work-life balance issues at their peril.
Practical implications – There is much to be learned from an increased understanding of work-life balance issues for professionals in the surveying discipline. The consequences of an imbalance between work and personal or family life is emotional exhaustion, cynicism and burnout. The consequences for employers or surveying firms are reduced effectiveness and profitability and increased employee turnover or churn.
Originality/value – Leading on from Ellison's UK surveying profession study and Lingard and Francis's Australian civil engineering and construction industry studies, this paper seeks to raise awareness of the benefits of adopting work-life balance policies within surveying firms and to establish benchmarks of awareness within the Australian and New Zealand surveying profession.

A green profession? A global survey of RICS members and their engagement with the sustainability agenda

Purpose – This study seeks to provide a review of the background and context to the engagement of RICS members with the sustainability agenda, and to examine the extent to which the surveying profession uses relevant information, tools and techniques to achieve the key objectives of sustainable development (or sustainability).

Design/methodology/approach – The paper analyses results from a major international online survey of 4,600 RICS respondent members, supported by 31 structured telephone interviews.

Findings – The results suggest that, although sustainability is highly relevant to RICS members' work, a lack of knowledge and expertise is making it more difficult for sustainability tools and other information to be used effectively.

Research limitations/implications – The survey is based on a substantial number of responses which are broadly representative of the global RICS population. A key implication is that “laggard” faculties include the disciplines of commercial property and valuation.

Practical implications – The research suggests that key stakeholders must work together to provide better information, guidance and education and training to “hardwire” the sustainability agenda across RICS faculties.

Originality/value – This is the first truly global survey of its kind and focuses particularly on those faculties that play a major role in property investment and finance (i.e. valuation and commercial property), comparing their position with that of other faculties in an international context.

Habitat selection by female Australian fur seals (Arctocephalus pusillus doriferus)

1. Numerous studies have determined the foraging areas of marine apex predators and investigated their relationship to oceanographic features. Most of these, however, have concentrated on surface-feeding seabirds or epipelagic-foraging marine mammals and there is little information on habitat selection in benthic divers.

2. Satellite telemetry was used during the winters of 2001-2003 to determine the foraging areas of 48 female Australian fur seals (Arctocephalus pusillus doriferus) from four breeding sites in northern Bass Strait whose colonies together represent > 80% of the total species population.

3. All individuals foraged over the shallow continental shelf of Bass Strait supporting earlier studies that suggested the species is an exclusively benthic forager. Individual females showed a high degree of foraging site-fidelity and several foraging 'hot spot' areas could be identified.

4. Analysis of habitat use indicated that individuals selected areas with depths of 60-80 m significantly more (λ = 0.216, P<0.001) than any other bathymetric class. There was also evidence for foraging areas being influenced by SST, with individuals selecting regions of 16.0-16.8 C SST (λ = 0.008, P<0.01), but not surface chlorophyll-a concentration (P> 0.05).

5. Temporal analysis of at-sea movements indicated, due to their primarily benthic foraging mode, the areas frequented by female Australian fur seals did not overlap substantially with areas targeted by commercial fisheries. An exception to this was in far eastern Bass Strait where the Otter Trawl component of the Commonwealth Trawl Sector is highly active over the continental shelf and encompasses the areas frequented by females from The Skerries colony.

Age-related changes in ovarian characteristices, plasma sex steroids and fertility during pubertal development in captive female Murray cod Maccullochella peelii peelii

Age-related changes in ovarian development characteristics and plasma sex steroids in female Murray cod were examined throughout their second, third and fourth years of life to better understand the physiological and endocrine processes associated with puberty in this species in captivity. Spawning performance of 2+ and 3+ year old females was also assessed to identify ontogenetic differences in egg fertility. Puberty was acquired in 38% of 1+ year old females and 100% of age 2+ females. By age 3+, all females had developed full (adult) reproductive function. Ovarian development in pubertal fish was characterised by a rapid transition between cortical alveoli and lipid droplet oogenic phases, coinciding with significantly lower plasma 17β-oestradiol in age 2+ females (p < 0.05). Mean mature oocyte diameter (2.44 mm), post-fertilisation viability (30.80%) and hatchability (0.99%) of eggs from age 2+ females were significantly reduced relative to age 3+ adults (2.81 mm, 84.89% and 23.58%, respectively). Ovaries of pubertal Murray cod exhibited both vitellogenic and ovulatory capacities, yet functional abnormalities during secondary oocyte growth are likely to have contributed to poor egg fertility and consequently, evaluations of age-at-first maturity based on the presence of advanced ovarian stages may overestimate the reproductive potential of younger broodstock populations.

Rogue men and predatory women : female fan's perception of Australian footballers' sexual conduct

The 2004 Australian Football League and National Rugby League seasons started amidst claims made by women about players behaving inappropriately towards them. A raft of allegations surfaced in the media, prompting nationwide debate on the issue of sportsmen and violence. While sport sociologists have made important inroads toward understanding sexual misconduct by male athletes, much of this research appears to focus on the socio-cultural factors informing the perpetrators' actions. This study takes a different approach, analysing the perspectives of female Australian rules football fans to consider gendered narratives of sexual misconduct. Our findings demonstrate that discourses of individualism, along with a mix of socio-cultural and biological arguments, are used by women to reconcile players' misconduct with continuing support of their sport.

Song and female choice for extrapair copulations in the sedge warbler, Acrocephalus schoenobaenus

Although 90% of passerine birds live in socially monogamous pair bonds, molecular studies have revealed that genetic polygamy occurs in 86% of surveyed passerines, because individuals engage in copulations outside the pair bond (extrapair copulations; EPCs). Most explanations for the occurrence of EPCs involve female gaining indirect benefits from the extrapair male. The sedge warbler is a socially monogamous species in which some offspring result from EPCs (8% in this study). Complex song is a sexually selected male trait used by females which select mates based on a variety of male qualities. We used microsatellite DNA profiling to detect extrapair young and assign paternity. ‘Good genes’ theory predicts that females should engage in EPCs with males of higher quality than their social mate, with resulting fitness benefits. Extrapair males had smaller song repertoires and smaller territories than the social mate. This apparent preference for small-repertoire males as extrapair mates conflicts with the predictions from previous studies of this species. Sudden cessation of song after pairing may mean that song cues are unavailable for later extrapair matings and females may switch to other cues. Such behaviour may lead to different patterns of female choice during social and extrapair mating in the sedge warbler. We conclude that multiple reasons underlie patterns of female choice in this species.