Information technology applications for planning in deconstruction

In recent years, there has been obvious emphasis on the shift from design and construction of new facilities to maintenance, refurbishment, and demolition management of existing facilities. Demolition technology has gradually changed from conventional destruction to the recently developed deconstruction. Demolition management, particularly deconstruction management, is becoming a novel, but a fertile teaching and research discipline. This paper focuses on an important issue of deconstruction management, how to work out a deconstruction plan using information technologies.

Corporate governance developments in commonwealth countries

Corporate failures, fraud and rising salaries have directed attention towards the corporate governance mechanisms of companies. A review of governance developments in selected Commonwealth countries is undertaken in order to inform the governance debate and provide an opportunity to discuss governance relating to some countries which may not receive much attention in the debate. The countries covered in this review are the United Kingdom, South Africa, India and Australia. Brief coverage of the respective countries' progressions in the corporate governance debate is provided.

Corporate governance failure and its impact on National Australia Bank's performance

The National Australia Bank (NAB) is the largest financial services institution listed on the Australian stock exchange and is within the 30 most profitable financial services organisation in the world. In January 2004, the bank disclosed to the public that it had identified losses relating to unauthorised trading in foreign currency options amounting to AUD360 million. Thisforeign exchange debacle was classified as operational risk, the risk of loss resulting from inadequate or failed processes, people, or systems and reiterated the importance of corporate governance for banks. Concurrent issues of National Australia Bank's AUD4.1 billion loss on US HomeSide loans in 2001, the degree of strength of their risk management practices and lack of auditor independence, were raised by the US Securities and Exchange Commission in 2004, reinforcing the view that corporate governance had not been given the priority it deserved over a number of years. This paper will assess and critically analyse the impact of corporate governance failure by management and Board of Directors on NAB's performance over the years 2001-2005.

Toward successful knowledge transfer in web-based self-service for information technology services

Web-based self-service has emerged as an important strategy for providing pre- and post-sales customer support. Yet, there is a dearth of theoretical or empirical research concerning the organisational, customer-oriented, knowledge-based, and employee-oriented factors that enable web-based self-service systems (WSS) to be successful in a competitive global marketplace. In this paper, we describe and discuss findings from the first phase of a multi-method research study designed to address this literature gap. This study explores critical success factors (CSFs) involved in the transfer of support-oriented knowledge from an information technology (IT) services firm to commercial customers when WSS are employed. Empirical data collected in a CSF study of a large multinational IT services business are used to identify twenty-six critical success factors. The findings indicate that best-in-class IT service providers are aware of a range of critical success factors in the transfer to commercial customers of resolutions and other support-oriented knowledge via WSS. However, such firms remain less certain about what is needed to support customer companies after support-oriented knowledge has initially been transferred to the customer firm.

Legal regulation and corporate governance in China`s top 100 listed companies

This article reports findings from an empirical study of corporate governance in China's top 100 listed companies. It examines the effectiveness of legal regulation, enforcement and remedies, finding that China's company and securities laws have not provided as string a legal framework for the protection of stakeholders im China's stock exchange listed companies as might be expected by investors.

German corporate governance in international and European context

The main aim with this book is to provide English speaking readers with a comprehensive overview of the German corporate governance model. The authors introduce the reader to the unique features of the German Business and Enterprise Law. The book deals with the most important company organs, namely the General Meeting, the Management Board and the Supervisory Board. The unique interplay among these organs are also covered and the reader is introduced to the particular dynamics of the German two-tier board structure.Further the authors deal with the dominant role of the "German banks" and new players in the German financial markets, focusing particularly on voting rights of these institutions at companies' general meetings and appointing members to companies' supervisory boards. Accounting is shown as the documentary proof of good corporate governance. The final chapter gives an overview of corporate governance in the European Union, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia.

Relational ethics, global business and information and communications technology: interconnections explored

This paper explores, through practitioner experience and literature review, the impact of increased use of information technology in a global business environment on relational ethics. These three variables interact in a dynamic field that supports and challenges global managers in entrepreneurial endeavors. While information and communication technology (ICT) is rapidly expanding, the opportunities for global business and relational ethics affects, and is affected by, the interconnections. Drawing on experiences from daily practice, current literature, and insights gained from a relational approach to ethics, readers are invited to reflect on the ways that relationships influence ethical actions—and outcomes—and how they can be improved. This analysis exposes the critical issues, develops a general framework and makes recommendations for ways to work with and further develop the interconnections between global business, ICT and relational ethics.

Conceptualising best practices in cooperative industry-based learning in information systems and information technology: an inter-institutional investigation in Australian higher education

The professional fields of information systems and information technology are drivers and enablers of the global economy. Moreover, their theoretical scope and practices are global in focus. University graduates need to develop a range of leadership, conceptual and technical capacities to work effectively in, and contribute to, the shaping of companies, business models and systems which operate in globalised settings. This paper reports a study of the operation of industry-based learning (IBL) at three Australian universities, which employ different models and approaches, as part of a series of investigations of the needs, circumstances and perspectives of various stakeholders (program coordinator, faculty teaching staff, the students, industry mentors, and the professional body which has supported the most recent stage of this study). The focus of this paper is a discussion of salient pragmatic considerations as we attempt to conceptualise what constitutes best practice in offering industry-based learning for higher education students in the disciplines of information systems and information technology.

Fostering information security culture in small and medium size enterprises: an interpretive study in Australia

By having an effective organisational information security culture where employees intuitively protect corporate information assets, small and medium size enterprises (SMEs) could improve information security. However, previous research has largely overlooked the development of such a culture for SMEs, and the national context in which SMEs operate. The paper explores this topic and provides key findings from an interpretive Australian study based on a literature review, two focus groups and three case studies. A holistic framework is provided for fostering an information security culture in SMEs in a national setting. The paper discusses key managerial challenges for SMEs attempting to develop such a culture. The main findings suggest that Australian SME owners do not provide sufficient support for information security due to insufficient awareness of its importance and may also be affected by national attitudes to risk. The paper concludes that Australian SME owners may benefit from adopting a risk-based approach to information security and should be educated about the potential strategic role of information technology and information security. The paper also identifies the value and difficulty of promoting a behavioural and learning approach to information security to complement traditional technological and managerial approaches. Implications for theory and practice are discussed.

Auditor independence and the nexus with corporate governance-quo vadis?

"Where were the auditors?" Yet again, the independence of the auditor has come under close, critical scrutiny with ongoing collapses of large listed companies, which have global implications for the proper functioning of investment markets. The most recent collapse being that of ENRON in the United States of America, (USA).

"Who are the auditors?" The nexus of auditor independence with corporate governance is examined drawing on Foucault's notion of the relationships between power I knowledge and ethics in the construction of ethical identity. In the face of declining public confidence and demands for more stringent regulation, the tensions between greater self-regulation of auditors by the accounting profession and moves by governments to impose more stringent legislation I regulation, including the creation of public oversight bodies is apparent. This paper presents a comparative analysis of recent developments internationally, with particular reference to South Africa and Australia, intended to more rigorously enforce auditor independence and improve corporate governance. Five key areas identified by various Commissions and regulatory bodies that are regarded as posing significant threats to auditor independence are highlighted. Recommendations for changes to independence requirements in professional codes of ethics and corporate legislation, intended to safeguard auditor independence and to enhance investor protection, are critically examined. It is argued that the "new" independence recommendations while providing more detailed guidance for dealing with the independence threats fail to introduce any new concepts and may be found as ineffective as the plethora of earlier regulations. (This paper represents work in progress, which is intended to spark debate, and accordingly, the authors invite comment from readers to develop further aspects of research into this critical area).

The proposed goodwill impairment test - implications for preparers, auditors and corporate governance

Accounting for goodwill is again controversial as Australia adopts international accounting standards from 1 January 2005. The current method of accounting for goodwill will change dramatically as detailed in the AASB's E0109 and IASB's E03. Goodwill acquired in a business combination will no longer be amortised but rather goodwill will be tested for impairment annually (E03, para 54). This paper explores the potential impact of the proposed changes to goodwill accounting for preparers, auditors and those involved with corporate governance. We compare and discuss the current goodwill treatment and the proposed treatment of goodwill, demonstrating the advantages and complexities of the proposed treatment for preparers and auditors. Auditors will be required in many instances to use their professional judgment and rely on managements' abilities and integrity as well as sound corporate governance mechanisms (such as audit committees) in auditing the 'fair' valuation of goodwill and associated transactions. This paper raises the issues and challenges that preparers, independent auditors and those involved in corporate governance will face with the introduction of the new treatment for goodwill accounting.

Gender and IT : ongoing challenges for computing and information technology education in Australian secondary education

# 1. Introduction. Exploring the gender and IT problem and possible ways forward /​ Julianne Lynch
# 2. The imagined curriculum: who studies Computing and Information Technology subjects at the senior secondary level? /​ Margaret Vickers and My Trinh Ha
# 3. A question of attention: challenges for researching the under representation of girls in Computing and Information Technology subjects /​ Leonie Rowan
# 4. The nature and purpose of Computing and Information Technology subjects in the senior secondary school curriculum in New South Wales /​ Toni Downes
# 5. The social construction of Computing and Information Technology subject subculture /​ Catherine Harris
# 6. Boy nerds, girl nerds: constituting and negotiating Computing and Information Technology and peer groups as gendered subjects in schooling /​ Kerry Robinson and Cristyn Davies
# 7. CIT teachers' cultures in a globalising world /​ Carol Reid and Jose van der Akker
# 8. Perceptions of changing pedagogies in Computing and Information Technology /​ Susanne Gannon