221 resultados para Industrial relations -- Moral and ethical aspects -- Australia
Resumo:
The intention of this paper is to explain the activities of public relations in terms of rhetorical theory and the history of sophistry. There is a burgeoning field of study in the US which is incorporating much cultural and communication theory into both historical and contemporary perspectives on these two ancient arts. Consequently, an examination of the purposive communication activities of public relations offers an opportunity to involve semiotics as a central concept for analysing the creation and maintenance of democratic thought and institutions. This paper highlights Peircean semiotics in this respect and suggests the relevance of Peirce's notion of the 'Pragmatic Maxim' and his use of the concept of 'habit' in terms of how public relations might be said to 'cast' the quality of the democracy which we experience.
Resumo:
Since 1989, and in comparison to the global trend, inland aquaculture production of European finfish has declined. To date, the yearly European freshwater aquaculture production is 371,727 tons, valued at over US$1 billion. Indigenous species accounted for less than one-third of the production, whereas alien species (a species that has been moved beyond its natural range of distribution) accounts for the remainder. However, in general, indigenous species command a higher market price. Currently, food quality and food safety are leading concerns of consumers, and European consumers are also becoming alert to environmentally detrimental practices. Therefore, to aim at economic sustainability, the sector needs to satisfy consumer expectations of environmentally friendly practices. It is believed that farming alien finfish species can threaten local biodiversity through escapes, and this represents a current environmental concern relative to aquaculture. In this context, an attempt is made in this paper to understand and quantify the impacts of alien finfish cultivation in European inland waters, and to suggest remedial measures.
Resumo:
This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO’s frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation model. The results of the study support that (1) internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ, and (2) a direct and positive relationship exists between ethical environment and ACPQ. Our findings suggest that widening the scope of risk management activities do not directly improve ACPQ, but that it leads to more extensive internal audit activities and in turn such activities promote better ACPQ. Further, the results indicate that fostering a more ethical environment directly leads to higher ACPQ. These results have implications for the design of internal controls, namely with respect to the role of internal audit activities and ethical environment in enhancing ACPQ.