Intellectual capital reporting : an examination of local government in Victoria

The objective of this research is to examine how Victorian local government annual reports disclose information on intellectual capital. The idea of intellectual capital has become part of the working organisational vocabulary, and is widely held in management literature to be the pre-eminent economic resource and a key driver of efficiency, effectiveness and continual improvement in the private and public sectors. Under the recent Best Value Victoria policy, local governments are under increasing pressure to acquire and apply intellectual capital to improve responsiveness to community needs and meet cost and quality criteria. Annual reports exist as vehicles for communication, accountability and decision making. This study examines how the internal, external and human categories of intellectual capital are represented in the annual reports for the 2000 year for 77 of the 78 Victorian local
governments.

Using a matrix approach derived from Petty and Guthrie's (2000) framework, content analysis is employed to examine the incidence and intensity with which specific elements of intellectual capital are reported. This research indicates that generally the content of annual reports have not provided clear and coherent representations of how local government in Victoria are developing, applying and measuring intellectual capital. The nature and extent of intellectual capital reporting varies considerably between councils, and the disclosure of the human elements of intellectual capital is particularly underdeveloped. The findings suggest that more research in this area is needed to determine the extent to which intellectual capital should be disclosed and whether the current paucity of disclosure stems from disinterest or technical problems. There is also the need for further research into the need to identify and describe elements of intellectual capital, and into effective
reporting strategies and techniques. This may lead to the development of a 'best practice' reporting model for intellectual capital. Furthermore, the preliminary investigations indicate a perceived need to raise the consciousness of public sector
managers as to the existence of intellectual capital within their organisations, and ultimately lead to more informed and effective management of this asset.

Social recognition and freedom in Axel Honneth's critical theory

The thesis examines Honneth's claim that forms of misrecognition cause undue suffering and considers the extent to which we are vulnerable to and independent of misrecognition. It formulates a sixfold classification of our responses to misrecognition - stoicism, withdrawal, conformity, reification, deconstruction, and humanism, - and thereby an alternative ethics of recognition.

Use of drugs to manage the behaviour of individuals with intellectual disability

Provides a detailed description and analysis over time of the use of medication to manage the behaviour of individuals with intellectual disability. Drug use was extensive and reasons provided were commonly outside those permitted by legislation. The findings enabled critical appraisal of current monitoring procedures and recommendations regarding policy and practice.

Factors influencing obesity in people with an intellectual disability

These studies indicate that obesity levels, best measured by weight not the Body Mass Index, are high among people with an intellectual disability. Poor knowledge of nutrition and exercise, together with a body image that says "I'm OK", and carers' tolerance for overweight, are indicators of obesity in this population.

Reconstructing the mosaic of inclusion for children with intellectual disabilities

This thesis proposes new thinking about educational inclusion for children with disabilities. It examines current policies and practices alongside experiences of teachers, parents, aides, students and children with intellectual disabilities. It elaborates the value of (inter)dependence as a guiding principle and identifies 'chinks of possibility' to drive inclusion efforts.

Visual discrimination and reproduction of movement by individuals with an intellectual disability

This study investigates the capacity of individuals with an intellectual disability to make accurate discriminations of computer-generated displays and also to reproduce the characteristics of those displays. The findings suggest that the learning of everyday motor skills in this population may be hampered by difficulties in visually perceiving important characteristics of the demonstration. Procedures, employed for teaching these skills to intellectually disabled, are being reassessed in the light of these findings.

Perceptions of stress among people with an intellectual disability

A new stress scale was devised based on issues raised by people with an intellectual disability and entitled the Lifestress Inventory. The Inventory was used in a number of studies in order to assess the impact of daily hassles and life events on their perceived stress levels and quality of life. Data suggests that they experience general worries, negative interpersonal relations with others, and frustration with their restricted coping skills as their principal areas of stress.

Detecting and treating depression in people with mild intellectual disability : the views of key stakeholders

There is a pressing need for the development of programs for the early identification and treatment of depression in individuals with mild intellectual disability. The aim of this study was to ascertain the perspective of 64 key stakeholders (people with intellectual disability, healthcare professionals, family/caregivers & support workers) regarding the risk factors and characteristics of depression, the support and service needs of individuals with intellectual disability/depression and those who care for them. Findings enhance our understanding of depression and its risk factors in people with mild intellectual disability and endorse the need for the development of screening and intervention programs suitable for delivery by staff in agencies providing services to people with mild intellectual disability.

The role of entrepreneurship education in the commercialization of intellectual property at Canadian universities

In this research paper, we explore the relationship between the commercialization of intellectual property created within Canadian universities and academic entrepreneurship education programs. The steady growth and importance of both these activities over the last twenty years highlights the value of empirically examining the linkages that may exist between them. This paper will endeavor to add to the limited research in these areas and provide both empirical evidence and theoretical support to improve definition and distinction of the roles of these two seemingly interrelated activities. The data tested suggest that the main driver of commercialization intensity is derived from the creation of an environment rich in IP. However, further study is required to enhance understanding. In particular, we need to know more about the impact that the development of entrepreneurial capacity within an institution may have upon the spin-out process.