Satisfaction with general practitioner treatment of depression among residents of aged care facilities.

Objective: This article investigates consumer perspectives on the treatment for depression among older people in residential facilities. Method: Aged care residents who were aware of being treated for depression in the past 6 months (24 women and 7 men, mean age = 83 years) participated in an interview that assessed their perspective on treatments. Results: Although more than half of the participants in the sample reported overall satisfaction with the medical treatments received for depression, qualitative data provided indications of unsatisfactory service delivery, including perceptions of low treatment efficacy, short consultation times, the failure to assess affective symptomatology, and negative responses to residents’ disclosure of symptoms. Discussion: The findings are discussed in relation to previous research on consumer satisfaction with health services and issues that may be pertinent to the elderly depressed. Training for general practitioners providing treatment in aged care is indicated.

Older Australians : involvement in civil society in the 1990s

As Australia’s population continues to age, questions about how older individuals use their time holds increasing interest and significance for scholars and policy makers. As individuals near the end of their paid working life, and family roles and responsibilities diminish, the type of activities that will fill this time void have important implications for the health and wellbeing of older Australians and for the strength of civil society. In Australia, there have been sustained moves at all levels of government to encourage the more active engagement in community services of this group of citizens, given the size and significant amount of human capital of this cohort. However, international research suggests that this enthusiasm has not translated into increased volunteer activity for seniors, and that older citizens tend to spend their expanding discretionary time pursuing leisure activities, such as watching television or listening to the radio (Robinson & Godbey 1997; Wilson & Musick 1997; Thoits & Hewitt 2001). This study builds on a broader interest in how people choose to utilise time across the life course and how the experience of ageing shapes such decisions. This aim of this paper is twofold – first, to investigate how older Australians allocated their time in the 1990s, and how these time use patterns changed over a 5-year period, using nationally representative, longitudinal data from two waves of the Australian Time Use Survey. Second, the time use characteristics of those individuals who devote more time to social participation activities are examined, to investigate trends in volunteering across age cohorts, with a focus on those above the age of fifty.

Routinely asking women about domestic violence in health settings

The stigma surrounding domestic violence means that many of those affected are reluctant or do not know how to get help. A systematic review of screening for domestic violence in healthcare settings concluded that although there was insufficient evidence to recommend screening programmes, health services should aim to identify and support women experiencing domestic violence.1 The review highlighted the importance of education and training of clinicians in promoting disclosure of abuse and appropriate responses.1 We argue that a strong case exists for routinely inquiring about partner abuse in many healthcare settings.

Designing systems for e-commerce

Ethics is an important element in all aspects of computing, but proves to be a real problem in the development and delivery of E-Commerce systems. There are many aspects of ethics that can affect E-Commerce systems, but often research is focused on the ethics after the E-Commerce system has been implemented, focusing on issues such as trust, privacy and disclosure.

This paper will discuss how ethical matters can affect the design of E-Commerce systems and how a framework designed for E-Commerce can be used to create and deliver effective, ethical E-Commerce systems.

Decades of research efforts to link economic and environmental performance: still data in search of a theory?

With the proliferation of social investment vehicles, stakeholders, particularly investors, are increasingly aware of the relationship between economic, social and environmental performance, and disclosure to external parties. This is particularly evident in The Securities and Exchange Commission's Environmental Disclosure Rules. The thesis of this paper is that, after three decades of academic and professional research efforts, there are still no firm proactive guidelines to firmly link the financial performance with environmental and social performance. The purpose of this paper is to revisit empirical research efforts spanning three decades in order to delineate potential links that may assist in systematic, comparable reporting

A theoretical framework of analysis of accounting propensity in different religions

“Can accounting practices be analyzed in a religious system of beliefs framework?”- this paper discusses and develops a theoretical framework for answering the question based on Hofstede and Gray’s model and an analysis of accounting practices in an Islamic agenda. The paper has three purposes. First, it analyses Hofstede and Gray’s model of accounting practices derived from a cultural framework including authority, measurement, enforcement and disclosure. Then, it is argued that Hofstede’s cultural values drive to depict the Islamic societal values by referencing Holy books verses of Muslim; Koran. Third, the study utilizes the Islamic societal values by applying Gray’s model to develop a theory for determining Islamic accounting practices. The model developed here provides a reasonably sound explanation of how religion as one cultural factor affects accounting practices in different societies. In examining Islam as one of the influential religions in the world, the paper reasons that Islamic accounting configuration attends to statutory control in accounting authority, moderate in disclosure of financial information, uniformity in using accounting methods and principles, and optimism in regard to accounting measurements.

A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

The impact of change on employees : what do annual reports say?

As part of the accountability process public companies are required to report annually to stakeholders. Given the substantial investment in human capital, the disclosure of employment related policies, and the impact of changing policies and practices on employees, could be expected. Over the last few decades the UK banking sector has experienced major change. Increased competition, technology, regulation and deregulation have all contributed to changing practices, which have had a significant impact on employees. This paper examines changes in the banking sector, and the employee information reported in the annual reports of a large UK bank, over the period 1980 to 1995. The purpose of this paper is to examine how the changes, and the effects of the changes on employees, were reported in the annual reports.

Changes in sedentary behavior among adolescent girls: a 2.5-Year prospective cohort study

Purpose: To describe longitudinal changes in leisure-time sedentary behavior among girls, during early to mid-adolescence. Methods: A 2.5-year prospective cohort study, comprising 5 data collections, 6 months apart, between 2000 and 2002. Girls aged 12–15 years (n = 200) from 8 high schools located in Sydney, Australia, self-reported the usual time spent each week in a comprehensive range of sedentary behaviors.  Results: Retention rate for the study was 82%. Girls aged 12.8 years spent approximately 45% of their discretionary time in sedentary behavior, which increased to 63% at age 14.9 years. Watching TV, videos, and playing video games (small screen recreation; SSR) was the most popular sedentary pastime, accounting for 33% of time spent in sedentariness, followed by homework and reading (25%). Sedentary behavior increased 1.4 and 3.3 hours on week and weekend days, respectively. On weekdays, increased time was spent on hobbies (27 min/day) and on weekend days, increased time was spent sitting around talking with friends (60 min/day), computer use (37 min/day), and television viewing (34 min/day). Conclusions: Among girls, the transition between early and mid-adolescence was accompanied by a significant increase in leisure-time sedentary behavior. Interventions to reduce sedentariness among adolescent girls are best to focus on weekend behaviors. Studies seeking to examine the association between inactivity and the development of chronic health problems need to examine a diverse range of activities that comprehensively measure sedentariness. This information will provide a better understanding of inactivity patterns among adolescent girls.

Environmental reporting in annual reports: an examination of Australian state government departments

The nature and extent of environmental reporting within the annual reports of four Australian state government departments over a six year period from 2000-2006 is examined in this study. The Victorian Government Department of Sustainability and Environment (DSE), the New South Wales Department of Energy, Utilities and Sustainability (DEUS), the South Australian Department for Environment and Heritage (DEH) and the Tasmanian Department of Primary Industries, Water and Environment (DPIWE) have been selected. These departments are responsible for environmentally sensitive areas such as conservation, water management and public land management. The nature of these areas is a factor which might potentially affect disclosure practices so it might be expected that these departments disclose more environmental information than departments in less environmentally and politically sensitive areas. These departments also have a number of politically active stakeholder groups, including Aboriginal communities and organisations, environmental groups and forest and timber industries. This study found a reduction in environmental reporting after a five year period of increases.

The Australian auditing and assurance standards board after the implementation of CLERP 9

This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are "in the public interest". The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard-setting.

Factors that influence women's disclosures of substance use during pregnancy : a qualitative study of ten midwives and ten pregnant women

The present study was designed to examine the factors that motivate or act as barriers to disclosure of substance use by pregnant women. Participants included 10 midwives and 10 pregnant women who attended two ante-natal clinics at an Australian maternity hospital. One clinic specialized in women who were substance users and one clinic was specifically for young women (under 19 years of age). Midwives and pregnant women were interviewed in-depth about disclosure of substance use. Interview transcripts were analyzed, and the results revealed six main themes: practice style, assessment of substance use, practice environment and privacy, child protection issues, health of the baby, and continuity of care. The findings are discussed in relation to recommendations for best practice in midwifery care when working with pregnant women who use substances.

Che Vuoi? Politico-philosophical remarks on Leo Strauss' Spinoza

Rumors surrounding the Hebraic-American classical philosopher Leo Strauss’ supposed influence on leading neoconservative politicians and commentators make reconsidering Leo Strauss’ thought and legacy a philosophical task of the first political importance today. A host of articles have appeared by students and (more recently) books by Stephen Smith (2006), Heinrich Meier (2006) and Catherine and Michael Zuckert (2006). This essay is proffered as a critical contribution, by a non-Straussian student, to this literature. Its methodology and justification is to return to and reconsider Strauss’ earliest works, on the ‘political theology’ of Benedict de Spinoza. The paper argues two theses. The first is that the popular depiction of Strauss as an esoteric Nietzschean hiding behind a ‘noble’ classical or theological veneer importantly misses the mark. The second is that Strauss’ early work shows his proximity, via Jacobi, to the Heideggerian disclosure of the groundless grounds of philosophical reason, given which one must extra-rationally choose reason over faith. One striking implication of this argument, in the contemporary political climate, is to underscore the unlikely convergence between the philosophical sources of neoconservative and the ‘post-structuralist’ thought associated with much of the intellectual left in France and the Anglophone world. Yet in contrast to the widespread image of Strauss, I argue that the mature Strauss’ continuing commitment to this decisionistic framework is in fact most clear is his ‘exoteric,’ public statements on religion – i.e. it is not the ‘esoteric’ purloined letter Strauss’ critics seek out. The reason for Strauss’ continuing public advocacy of the impossibility of reason’s disproving faith, I propose, highlights the primarily political (versus philosophical) nature of this turn: in Strauss’ conservative acceptance of the political necessity of religion for social order, framed in terms of a revised commitment to the ‘medieval’ (versus modern) enlightenment of Maimonides and Farabi.

Criticisms of auditors and earnings management during the Asian economic crisis

Auditors were criticised during and after the Asian economic crisis for supplying variable quality across global audit markets. This study examines
the level of earnings management as measured by discretionary accruals in the pre-crisis compared to the post-crisis periods as they impacted Malaysia. Both the Jones (1991) and earnings per share frequency distribution methods are used to examine earnings management behaviour. As hypothesised, the pre-crisis period is associated with significantly higher levels of absolute discretionary accruals and increased propensity to meet or beat the prior year earnings per share, whereas the post-crisis period is not. This finding is consistent with auditors responding to the criticisms that were made. However, the propensity to avoid losses is found to be higher in the post-crisis period, indicating that earnings management is not fully constrained.

Women exposed to intimate partner violence : expectations and experiences when they encounter health care professionals : a meta-analysis of qualitative studies

Background The appropriate response of health care professionals to intimate partner violence is still a matter of debate. This article reports a meta-analysis of qualitative studies that answers 2 questions: (1) How do women with histories of intimate partner violence perceive the responses of health care professionals? and (2) How do women with histories of intimate partner violence want their health care providers to respond to disclosures of abuse?

Methods Multiple databases were searched from their start to July 1, 2004. Searches were complemented with citation tracking and contact with researchers. Inclusion criteria included a qualitative design, women 15 years or older with experience of intimate partner violence, and English language. Two reviewers independently applied criteria and extracted data. Findings from the primary studies were combined using a qualitative meta-analysis.

Results Twenty-nine articles reporting 25 studies (847 participants) were included. The emerging constructs were largely consistent across studies and did not vary by study quality. We ordered constructs by the temporal structure of consultations with health care professionals: before the abuse is discussed, at disclosure, and the immediate and further responses of the health care professional. Key constructs included a wish from women for responses from health care professionals that were nonjudgmental, nondirective, and individually tailored, with an appreciation of the complexity of partner violence. Repeated inquiry about partner violence was seen as appropriate by women who were at later stages of an abusive relationship.

Conclusion Women’s perceptions of appropriate and inappropriate responses partly depended on the context of the consultation, their own readiness to address the issue, and the nature of the relationship between the woman and the health care professional.