144 resultados para Australian international equity funds


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At a time when the international momentum for sexual orientation and gender identity rights is strong it is important that scholars and activists remain vigilant to ensure that the discourses framing sexuality rights do not intentionally, or inadvertently, deepen incursions on the rights of individuals of sexual and bodily diversity. This chapter offers a critical examination of selected Australian case law and legal reform for the putative progress t offers sexual minorities. Identifying the entrenched binary determinism at the heart of the law, this chapter echoes the call of queer criminology, concluding that challenging invisibility is but part of the project. Queer scholars need also remain vigilant about the law’s constitutive power, and its role in producing sexual minorities as objects of pathology, perversion and criminality.

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The conjunction of equity and market logics in contemporary education has created new and different conditions of possibility for equity, both as conceived in policy discourses and as a related set of educational practices. In this editorial introduction, we examine how equity is being drawn into new policy assemblages and how, in the context of marketisation, equity is evolving and being enacted in new ways across education sectors. Different conceptions of equity are considered, including the increasingly influential human capital perspective promoted by the Organisation for Economic Cooperation and Development (OECD). We argue that, separate from critiques of neoliberalism and its deleterious effects on equity in education, it is necessary to analyse carefully the increasing rationalisation of equity agendas in economic terms, the associated effects on education governance and policy-making, as well as on the work of educational institutions and educators. Providing an overview of the contributions to this Special Issue, we direct particular attention to the multiple, complex and often contradictory effects of the current education reform agenda in Australia, which has prioritised equity objectives and intensified performance measurement, comparison and accountability as means to drive educational improvement and reduce disadvantage.

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National systems of vocational education and training around the globe are facing reform driven by quality, international mobility, and equity. Evidence suggests that there are qualitatively distinctive challenges in providing and sustaining workplace learning experiences to international students. However, despite growing conceptual and empirical work, there is little evidence of the experiences of these students undertaking workplace learning opportunities as part of vocational education courses. This paper draws on a four-year study funded by the Australian Research Council that involved 105 in depth interviews with international students undertaking work integrated learning placements as part of vocational education courses in Australia. The results indicate that international students can experience different forms of discrimination and deskilling, and that these were legitimised by students in relation to their understanding of themselves as being an ‘international student’ (with fewer rights). However, the results also demonstrated the ways in which international students exercised their agency towards navigating or even disrupting these circumstances, which often included developing their social and cultural capital. This study, therefore, calls for more proactively inclusive induction and support practices that promote reciprocal understandings and navigational capacities for all involved in the provision of work integrated learning. This, it is argued, would not only expand and enrich the learning opportunities for international students, their tutors, employers, and employees involved in the provision of workplace learning opportunities, but it could also be a catalyst to promote greater mutual appreciation of diversity in the workplace.

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In recent years governments have legitimated neoliberal educational policy reforms such as the internationalization and commercialization of education through mobilising the discourses of globalization and the knowledge economy. In Australia for instance, a raft of policy initiatives over the last two and a half decades (beginning in the early 1990s) targeted full-fee paying international students prompting a surge in international student enrolments and a burgeoning private vocational education and training (VET) sector for international students. Drawing on a study of situated realities influencing international students in private VET providers in Melbourne Australia, this chapter analyses, from training managers’ and quality assurance auditors’ perspectives, the impact of international student mobility on the private VET sector. The chapter also utilises the notion of social structure as systems of human relations amongst social positions to examine how international student mobility has led to shifts in VET manager and quality assurance auditors’ perceptions and practices outside the boundaries of the education sector, particularly how private VET providers and international students are represented. In this instance by reforming the VET sector, governments change conventional characteristics through which people relate and the relationships that bind them with intended and unintended consequences. The findings suggest that whilst VET policy posits an easy and ready association between the needs of capital and the development of the workforce, this association is highly contestable and problematic as it can lead to negative student learning outcomes.

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Eight major essays by leading social scientists on key elements of Australian institutional life.

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A change in community values and priorities has introduced ethical,
environmental and social issues into the way in which business conducts
its activities. There are an increasing number of managed investment funds focusing on socially responsible investment (SRI) by concentrating on firms that operate according to predetermined criteria for environmental, social and ethical issues. For investors in these funds environmental stewardship issues are integrated with concern over financial resources and performance. In this paper the accounting and reporting by business activities concerned with conservation of wildlife are examined. The world of accounting has functioned for many years with relatively few accounting standards devoted to specialised industry needs. In 1998 the Australian Accounting Standards Board and in 2001 the International Accounting Standards Board issued standards devoted to agriculture. Both standards deal with the reporting of managed biological assets and require application of essentially the same approaches despite the Australian standard requiring net market value while the International standard requires fair value. In this paper we analyse how one conservation firm Earth Sanctuaries Ltd. (ESL) has applied AASB 1037 and then we explore the implications for conservation firms operating in geographical locations outside Australia. It is suggested that AASB 1037 and indeed lAS 41 may not provide value appropriate information for investor decisions relating to accounting profits for such firms. Our examination shows that it is appropriate to reconsider accounting guidelines provided by these standards in order to link the information relating to economic and environmental performance. Transparency may be improved by a move closer to Elkington 's (1997) triple bottom line reporting. We therefore contend that the issues arising from the use ofAASB 1037 and lAS 41 need to be widely considered by all standard setters, particularly given the increasing attention to SRI.

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Sister city type relationships at local government level form an important part of Australian-Japanese relations. The original concept of sister cities was to increase international understanding and peace at local level. Over the years, that concept has changed and there is now a robust debate over the inclusion of commercial exchanges into sister city type relationships. This article describes the context of this debate by analysing the different perceptions of sister city type relationships in Australia and Japan. It begins with a discussion of the public policy contexts of sister cities in both Australia and Japan. The second section deals with an analysis of the results of surveys in Australia and Japan. Finally, case studies of two important issues related to SCTRs are discussed: economic and business relations and community involvement. The article concludes by suggesting that sister city type relationships between Australia and Japan are dependent upon the over-arching public policy contexts and sometimes lead to mismatched expectations between the two countries.

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Summarizes previous research on the investment opportunity set (IOS) using price-based and investment-based proxies and variance measures; and develops hypotheses on the relationship between IOS, debt/equity ratios and dividend policies. Tests them on 1990-1998 data from listed Australian companies and explains the methodology, which builds on Gover and Gover (1993) by including more recent proxy variables. Finds no significant results from low growth firms, although some high growth firms show lower debt/equity ratios and dividends. Questions the robustness of existing IOS proxies in the Australian context and calls for further research.

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International research has consistently found that good staff-parent relationships in early childhood centers benefit children, staff, and parents. Given these findings, the Australian federal government's Quality Improvement and Accreditation Scheme (QIAS) requires centers to involve parents in their programs. However, international research has also found that early childhood staff are anxious about their relationships with parents. This article describes a study in which early childhood staff in Australia were asked about their experiences with parent involvement. It draws on those interviews to consider communication strategies to create equitable relationships between staff and parents.

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Prior to the First World War, the selling of the Australian wool clip rested firmly in the hands of the large woolbroking firms. An agreement between the British and Australian governments during the war saw many of the wool-selling functions of broking firms taken over by the Central Wool Committee. At the conclusion of hostilities, brokers moved to regain their role in the market. However, market conditions had changed. On an international level, traditional trading relationships had broken down, leaving commodity markets unstable and prices unpredictable. On a local level, woolgrowers had benefited from the wartime orderly marketing scheme and the high price guaranteed by the British government for their wool clip. As a result, they had begun to demand a greater role in the selling arrangements of their clip. This paper investigates the debates over the sale of the wool clip in the 1920s and how woolbrokers and growers eventually arrived at an understanding as to the manner in which the market should operate.

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In 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.

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Using the Jiangsu-Victoria and Greater Green Triangle-Yangzhou relationships as case studies this paper provides an initial analysis of the origins, objectives, achievements, and limitations of SinoAustralian Sister City Type Relationships. Based on research to date, we suggest that certain factors, including the development of inappropriate SCTRs have seriously limited the capacity of these relationships to achieve their stated and unstated regional development objectives. After reviewing the recent history and perceived effectiveness of Sino Australian SCTRs. the paper concludes by commenting on the potential of such relationships to contribute to economic and cultural development in regional Australia.

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International pressure to reduce greenhouse gas emissions has forced many countries to look beyond 'demand side' measures. Several industry sectors are examining indirect requirements for energy and other resources that involve significant greenhouse gas emissions. The operation of buildings is responsible for approximately one quarter of greenhouse gas emissions in Australia. Moreover, he construction process consumes vast quantities of raw materials and complex goods and services each year. Each of the processes required for the provision of these products requires energy, and most of this is fossil fuel based. A national model of greenhouse gas emissions is required for residential building construction, to indicate where emissions reduction strategies should focus. A disaggregated input-output model is developed for the Australian residential building construction sector, and recommendations are made about how this model can be used in the development of policies of emissions mitigation for both the sector and individual residential buildings.