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.

The role, objective and future of local government in Victoria

Discusses the performance of the Australian local government system in the 1980s with reference to the future of local government, particularly in the Geelong region. Suggests that if reform (amalgamation) does not occur the future of local government will be under threat.

Organisational development in local government

To a significant extent, Australian local government CEOs have opportunity to enhance their current understandings of and attitudes towards human resource imperatives such as organisational culture, employee empowerment and non-linear management practices. Improvements in these areas could better achieve organisational results as HR strategy intentions would be aided by congruent applications.

Comparison of the levels of students' career maturity resulting from two models for the delivery of career education programs in selected Victorian government secondary schools

At both national and state levels, the delivery of career education has been recommended to follow an integrated model with a high level of staff participation across the school. However it has been found that in many schools the career education program is primarily delivered by a careers teacher. This study compared whether the recommended integrated model or the specialist careers teacher model delivered better outcomes for students in terms of their levels of career maturity. The main finding of the research is that the integrated model of delivery of career education programs did make a significant difference to the cognitive career maturity of the students in the selected Victorian governement secondary schools.

Controlling and developing native people : anthropology, government and the management of indigenous peoples in Australia and its territories 1920 to 1950

Examines the relationship between anthropology and native administration in the Australian territories of Papua and New Guinea and the Northwest of Australia between 1920 and 1950. Is is argued that anthropology needed colonialism rather than colonialism needing anthropology.

Aid, debt burden and government fiscal behaviour in Côte d'Ivoire

This paper examines the impact of foreign aid on public sector fiscal behaviour in Co^te d’Ivoire. A special interest is the relationship between aid, debt servicing and debt, given that Coˆte d’Ivoire is a highly indebted country. The theoretical model employed differs from those of previous studies by highlighting the interaction between debt servicing and the other fiscal variables, providing information on aid and fiscal behaviour that its predecessors cannot. This model is estimated using 1975–99 time series data. Two key findings emerge: (i) the majority of aid inflows are allocated to expenditure on debt servicing; and (ii) these inflows are associated with increases in the level of public debt.

An audit of local government planning tools for their potential use in addressing community food and nutrition issues

Issues addressed: This project aimed to identify how local government planning tools could be used to influence physical and policy environments to support healthy eating behaviours in communities.
Methods: An audit of Queensland's legislative and non-legislative local government planning tools was conducted by a public health nutritionist to assess their potential use in addressing strategies to achieve positive nutrition outcomes. Ten strategies were identified and covered the following themes: improving access to healthy foods and drinks; increasing access to breastfeeding facilities; decreasing fast food outlet density; and unhealthy food advertising. 
Results: The audit found that all of the 10 strategies to achieve positive nutrition outcomes could be considered through three or more of the planning tools.
Conclusion: Based on the findings of this audit, local government planning tools provide opportunities to address food and nutrition issues and contribute toward creating physical and policy environments that support healthy eating behaviours.

Australian universities, government research and the application of climate change knowledge in Australian coastal zone management

One of the key issues in Australia for sustainable management of the coastal zone is that the science of climate change has not been widely used by decision-makers to inform coastal governance. There exist opportunities to enhance the dialogue between knowledge-makers and decision-makers, and universities have a key role to play in researching and fostering better linkages. At the heart of these linkages lies the principle of more informed engagement between historically disparate groups. In Australia, the new ‘Flagship’ research programme, funded by the Commonwealth Scientific and Industrial Research Organization (CSIRO), emphasizes their partnering with universities in a more systematic and collaborative manner than previously achieved in such research projects. In order to address sustainability in general and coastal adaptation to climate change in particular, interdisciplinary learning needs to occur between the social and natural sciences; also, transdisciplinary understanding of that interaction needs to be fully developed. New methods of communicative engagement such as computer visualizations and animations, together with deliberative techniques, can help policy-makers and planners reach a better understanding of the significance of the science of climate change impacts on the coast. Deeper engagement across historically disparate groups can lead to the development of epistemological and methodological synergies between social and natural scientists, adaptive learning, reflexive governance, and greater analytical and deliberative understanding among scientists, policymakers and the wider public. This understanding can lead in turn to enhance coastal governance for climate adaptation on the coast.

Geographical Information Systems (GIS) and their role in sustainable planning : a case study from a Local Government Area (LGA) in Australia

A case study is used to demonstrate the application of Geographical Information Systems (GIS) to inform sustainable development. The suitability of the landscape to support tourism accommodation in a Local Government Area (LGA) is modelled by integrating existing datasets, including conservation areas, residential zones, major roads and known locations of tourism operators into a logistic regression framework. By using a data-driven approach an indication of the relative importance of each explanatory variable can be accounted for, therefore informing planners of the importance of different assets. In a region where tourism is reliant upon natural features, this use of information systems in conjunction with quantitative statistical modelling can value-add to existing datasets. The provision of this kind of knowledge is important as it would otherwise not factor into the decision-making process had the datasets been considered independently of each other – a concept that applies to both the public and private sectors.