'The first time' performance and workshop

'The First Time' is a performance about twelve beginning teachers' first experiences, and is constructed from data generated throughout 2011 for my PhD through a theatre-based research approach. ‘The First Time’ is performed by teachers - most of whom are drama teachers - in order to sensitively represent the real stories of the research participants. 'The First Time' centers around first experiences in teaching, and while it is primarily about beginning teachers' experiences, the idea of firsts in teaching is a universal one, and one through which teachers share their experiences, knowledge and understanding of the ways of becoming a teacher. The workshop includes a performance of 'The First Time' and a discussion of the themes that have been raised through the staging of this performance - such as beginning teacher's experiences, performing the stories of real people, teachers' experiences as performers, and the uses of theatre-based research methods. The workshop also includes the opportunity for participants to experiment with the theatre-based research method.

The rigour of IFRS education in the USA: analysis, reflection and innovativeness

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the Business Source Complete database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students’ and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

Being and becoming an intercultural doctoral student : reflective autobiographical narratives

This paper underscores the dynamic and complex dimensions of ‘becoming’ an intercultural doctoral student. It employs autobiography as a research method to portray the reshaping of ourselves as doctoral students to help us engage in self-reflexivity on our mediation of academic, personal and cultural identities in international doctoral education. Our self-narratives on how the plurality of our doctoral identities has emerged and how we have mediated these multiple identities show that becoming an intercultural research student is intimately linked to the process of self-empowerment and re-construction of oneself as a flexible and reflexive intercultural learner and human being. The paper concludes by discussing the notion of ‘reciprocal intercultural supervision’ in doctoral education. It highlights the increased need for (Western) supervisors to develop reciprocal interculturality and the capacity for greater agency in their international doctoral students so that both groups can understand each other better.

Contributory factors to patient safety incidents in primary care: protocol for a systematic review

BACKGROUND: Organisations need to systematically identify contributory factors (or causes) which impact on patient safety in order to effectively learn from error. Investigations of error have tended to focus on taking a reactive approach to learning from error, mainly relying on incident-reporting systems. Existing frameworks which aim to identify latent causes of error rely almost exclusively on evidence from non-healthcare settings. In view of this, the Yorkshire Contributory Factors Framework (YCFF) was developed in the hospital setting. Eighty-five percent of healthcare contacts occur in primary care. As a result, this review will build on the work that produced the YCFF, by examining the empirical evidence that relates to the contributory factors of error within a primary care setting. METHODS/DESIGN: Four electronic bibliographic databases will be searched: MEDLINE, Embase, PsycInfo and CINAHL. The database search will be supplemented by additional search methodologies including citation searching and snowballing strategies which include reviewing reference lists and reviewing relevant journal table of contents, that is, BMJ Quality and Safety. Our search strategy will include search combinations of three key blocks of terms. Studies will not be excluded based on design. Included studies will be empirical studies conducted in a primary care setting. They will include some description of the factors that contribute to patient safety. One reviewer (SG) will screen all the titles and abstracts, whilst a second reviewer will screen 50% of the abstracts. Two reviewers (SG and AH) will perform study selection, quality assessment and data extraction using standard forms. Disagreements will be resolved through discussion or third party adjudication. Data to be collected include study characteristics (year, objective, research method, setting, country), participant characteristics (number, age, gender, diagnoses), patient safety incident type and characteristics, practice characteristics and study outcomes. DISCUSSION: The review will summarise the literature relating to contributory factors to patient safety incidents in primary care. The findings from this review will provide an evidence-based contributory factors framework for use in the primary care setting. It will increase understanding of factors that contribute to patient safety incidents and ultimately improve quality of health care.

Political competition and environmental reporting: evidence from New Zealand local governments

Purpose - The purpose of this paper is to investigate the relationship between "political competition" and "environmental reporting" by New Zealand local governments. Design/methodology/approach - The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. "Content analysis" was used to attach scores to the extent of environmental reporting. The "number of candidates divided by the number of available positions at the previous election" was used as the proxy for "political competition". Findings - The study reports a positive relationship between "political competition" and "environmental reporting" in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of "agency theory" and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting "monetary" and "bad" news. Originality/value - The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with "political competition" through a longitudinal analysis. The theoretical contribution of this study is the adoption of "agency theory" in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.

The current status of related party disclosure in India: a longitudinal analysis

Purpose – This study investigates the status of related party disclosure in an emerging economy, that is, India. The reason behind concentrating on India is due to its opening of the economy in 1991 to attract foreign investment. Hence, it is significant that investors are provided with credible information. The accounting value of ‘secrecy’ underlying India and the voluntary nature of detailed reporting about related parties in this country further motivated the present study.
Methodology/Approach – The research method includes a content analysis of the ‘related party disclosure’ section of annual reports of a sample of Indian companies for the financial years 2002–2006.
Findings – Indian companies disclosed more than the required minimum level of related party disclosure as required in the Indian accounting standard. No association between related party disclosure with market capitalization, industry affiliation and foreign listing was found for the year 2006. However, when the scores of all the five years 2002–2006 were considered manufacturing and automotive companies disclosed more about related parties than diversified, service and technology.
Research Limitations – The limitations of our findings rests upon the fact that we have not examined the effect of factors such as the composition of management of each company and the presence of Indians/Non-Indians in management.
Originality/Value of the Paper – Most studies exploring disclosure practices are directed towards developed countries. The disclosure practices in developing countries is an under researched area. This paper contributes towards the existing literature by taking the case of an emerging economy, that is, India.

Australian government budget balance numbers: the hybrid nature of public sector accrual accounting

Purpose - The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach - A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings - Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications - While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications - The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government's fiscal management and responsibility. Originality/value - The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.

Making sense of business leadership vis-à-vis china’s reform and transition

Purpose – The purpose of this paper is to explore the contemporary paradigm of business leadership vis-à-vis China’s reform and transitional context. Design/methodology/approach – The paper employs an evidence-based approach to explore the business leadership issues influenced by economic reform and within the context of societal transition in China. A qualitative research method was adopted based on in-depth interviews with a number of middle managers from a variety of Chinese enterprises, including state-owned, domestic-private and foreigninvested enterprises. Content analysis of several rounds of interviews added depth to the data analysis. Findings – The findings complement existing thoughts and illustrate concepts, issues, and characteristics not yet emphasized in mainstream literature. General patterns and associated characteristics of business leadership in China, as well as specific patterns associated with different forms of enterprise ownerships, are identified. Research limitations/implications – The study makes a timely and necessary contribution that enriches context-specific understandings of business leadership against the backdrop of surrounding economic, social, and cultural changes. Practical implications – The study enriches understandings of commonalities and differences in leadership across the globe, facilitating working collaboratively to achieve common goals in a global community. Originality/value – The study offers new insights into business leadership by linking contextual, personal, and cognitional factors together and demonstrates some unique characteristics of leadership styles in transitional economies like China.

Transitional experiences of international postgraduate students utilising a peer mentor programme

Background: Mentoring provides a range of benefits and one of them is social support. The number of students in transnational education has been increasing, and their transition into university is often fraught with difficulties. Universities can support transition through the use of a peer mentor programme (PMP).

Purpose: The purpose of the study is to investigate the transitional issues that international postgraduate students (IPSs) face in their transition to an Australian University. The study also investigated the role played by a mentoring programme, and how this assists students with their transition.

Sample: The sample included 31 IPSs, who had come from Asian European, Middle Eastern, African and South American countries, 15 being male, and 16 being female, with an average age of 24; most had been studying at the Australian University for more than 12 months.

Design and methods: The study utilised a qualitative research method to examine the experiences of IPSs undergoing transition from their home universities to an Australian university. Semi-structured interviews were conducted with students, who were asked about their transition experiences and the assistance of the mentor programme. Thematic analysis was then conducted to determine themes from the research.

Results: IPSs reported mixed experiences with their transition. Those with difficulties referred to loneliness, different studying practices, finding accommodation and making friends. IPSs reported that the PMP helped, as mentors provided the necessary social support, friendship, information and confidence to overcome those difficulties. Those students who did not have problems with their transition had reported that they had friends or family that assisted them with their transition. As a result, these students did not need the support of mentors to the same degree as those students having problems.

Conclusions: It is concluded that mentor programmes were important for transitioning IPSs who had difficulties. Therefore, this study identified a role for a PMP in universities where there are a high proportion of IPSs who are going through transitional problems.

Innovation in medical tourism service marketing: A case of India

© 2015, IGI Global. The aim of this chapter is to critically examine the latest development of medical tourism as an innovation in India. The existing theories and concepts in medical tourism are reviewed and synthesised in order to lay down a foundation for marketing managers to deploy marketing mix strategies to deliver values to the medical tourists. A secondary research method is adapted to gather relevant literature. This chapter not only provides a background introduction to the growing importance of the medical tourism industry to the Indian economy, but also makes major contributions: firstly, that global healthcare service marketing is quite different from marketing of other services and goods. Secondly, it proposes to examine the application of 8Ps of tourism marketing-mix along with another 6Ps, such as personalisation of healthcare, publication for patient, patient packaging, patient education, patient privacy, and patient medical and cultural sensitivities for effective marketing of the popular Indian wellness and medical tourism destinations, super-speciality hospitals, and complex diagnostic tests and surgeries to the world.

Providing culturally appropriate mental health first aid to an Aboriginal or Torres Strait Islander adolescent: development of expert consensus guidelines

BACKGROUND: It is estimated that the prevalence of mental illness is higher in Aboriginal and Torres Strait Islander adolescents compared to non-Aboriginal adolescents. Despite this, only a small proportion of Aboriginal youth have contact with mental health services, possibly due to factors such as remoteness, language barriers, affordability and cultural sensitivity issues. This research aimed to develop culturally appropriate guidelines for anyone who is providing first aid to an Australian Aboriginal or Torres Strait Islander adolescent who is experiencing a mental health crisis or developing a mental illness.

METHODS: A panel of Australian Aboriginal people who are experts in Aboriginal youth mental health, participated in a Delphi study investigating how members of the public can be culturally appropriate when helping an Aboriginal or Torres Strait Islander adolescent with mental health problems. The panel varied in size across the three sequential rounds, from 37-41 participants. Panellists were presented with statements about cultural considerations and communication strategies via online questionnaires and were encouraged to suggest additional content. All statements endorsed as either Essential or Important by ≥ 90% of panel members were written into a guideline document. To assess the panel members' satisfaction with the research method, participants were invited to provide their feedback after the final survey.

RESULTS: From a total of 304 statements shown to the panel of experts, 194 statements were endorsed. The methodology was found to be useful and appropriate by the panellists.

CONCLUSION: Aboriginal and Torres Strait Islander Youth mental health experts were able to reach consensus about what the appropriate communication strategies for providing mental health first aid to an Aboriginal and Torres Strait Islander adolescent. These outcomes will help ensure that the community provides the best possible support to Aboriginal adolescents who are developing mental illnesses or are in a mental health crisis.

Kaupapa Māori methodology: trusting the methodology through thick and thin

Kaupapa Māori is thoroughly theorised in academia in Aotearoa and those wishing to use it as their research methodology can find support through the writing of a number of Māori academics. What is not so well articulated, is the experiential voice of those who have used Kaupapa Māori as research methodology. My identity as a Māori woman researching with Māori women became integral to my methodology and approach to the research. The highs and lows of my research experiences with Kaupapa Māori methodology are examined in this article. The discussion contends that Kaupapa Māori research methodology can be a framework, guide and support for research within a Māori context and adds an experiential aspect to understanding the wider field of Indigenous research methodology. My hope is that through my experience with Kaupapa Māori methodology other Māori and Indigenous researchers will be eager to embrace their own research methodologies.

Managing undesirable outputs in the Australian construction industry using Data Envelopment Analysis models

Carbon reduction has become one of the most significant challenges for economic growth. This paper presents the preliminary analysis of undesirable output reduction targets and emission schedules in temporal-spatial comparisons based on Data Envelopment Analysis. The reduction targets of undesirable outputs are investigated, including the maximum, input, technical and ideal reduction targets. Four Data Envelopment Analysis models that are based on a sequential benchmark technology and variable returns to scale are introduced to measure these reduction percentages. In order to formulate the optimal emission schedule of undesirable outputs, an optimal model is provided without inflation. Data from the Australian construction industry from 2000 to 2010 are employed to develop the models. The results of the analysis indicate that the Australian Government could achieve its promised carbon reduction targets in the construction industry. Most Australian regions' construction industries possess carbon mitigation potential and some of them could increase their desirable outputs if carbon were decreased. This paper suggests that policymakers can benefit from formulating various suitable undesirable output reduction objectives and schedules through the models developed. The research method can be replicated for other sectors and regions focussing on undesirable output reduction.

De-colonizing amnesia: refusing false consciousness

When considering research discourses that pertain to Indigenous knowledges there is a constant reference to the positioning of the researcher in terms of their own cultural background and cultural understandings. This, of course, is related to the empowerment and importance of Indigenous research by Indigenous voices. This is particularly important within the context of Australia in relation Aboriginal and Torres Strait Islander research. My analysis identifies and defines how the notion of ideology contributes to an amnesiac condition in Australia, one that underlines understandings of culture. It is vital to elaborate that the premise of amnesia is predicated on ideology itself. This has wider implications for the many cultures that have experienced the act of colonisation. The aim of this paper is to propose and elaborate a way of thinking about amnesia as premised on ideology. In order to do so, it is necessary to unravel and critique western notions of ideology especially those based on Louis Althusser’s elaboration of ideology as being based on an imaginary condition of existence (Althusser 1971). I have selected an Althusserian ideology in order to conduct a comparative analysis within an Indigenous framework. In this context, Althusserian ideology is an exemplar of representationalist thinking that continues to be dominant and endemic in western representationalist thinking. By identifying this gap, I provide an alternative framework of ideology based on the “real” and integrated conditions of existence that operate in an Indigenous ideology and culture and its ritualised practices. It is this alternative framework that can provide a new way of looking and thinking about how ideology can be reconfigured in their relationship with culture. It is here that relationality prevails. My argument operates within this space. It is within this space that I emphasise the importance of Land (“Country”) in order to demonstrate a “real” alternative ideology that is not based on the imaginary.

Measuring nursing competencies in the operating theatre: instrument development and psychometric analysis using Item Response Theory

BACKGROUND: Concern about the process of identifying underlying competencies that contribute to effective nursing performance has been debated with a lack of consensus surrounding an approved measurement instrument for assessing clinical performance. Although a number of methodologies are noted in the development of competency-based assessment measures, these studies are not without criticism. RESEARCH AIM: The primary aim of the study was to develop and validate a Performance Based Scoring Rubric, which included both analytical and holistic scales. The aim included examining the validity and reliability of the rubric, which was designed to measure clinical competencies in the operating theatre. RESEARCH METHOD: The fieldwork observations of 32 nurse educators and preceptors assessing the performance of 95 instrument nurses in the operating theatre were used in the calibration of the rubric. The Rasch model, a particular model among Item Response Models, was used in the calibration of each item in the rubric in an attempt at improving the measurement properties of the scale. This is done by establishing the 'fit' of the data to the conditions demanded by the Rasch model. RESULTS: Acceptable reliability estimates, specifically a high Cronbach's alpha reliability coefficient (0.940), as well as empirical support for construct and criterion validity for the rubric were achieved. Calibration of the Performance Based Scoring Rubric using Rasch model revealed that the fit statistics for most items were acceptable. CONCLUSION: The use of the Rasch model offers a number of features in developing and refining healthcare competency-based assessments, improving confidence in measuring clinical performance. The Rasch model was shown to be useful in developing and validating a competency-based assessment for measuring the competence of the instrument nurse in the operating theatre with implications for use in other areas of nursing practice.