An investigation into the potential adoption of international financial reporting standards in the United States: implications and implementation

International Financial Reporting Standards (IFRS) have been adopted by most of the G20 countries. Given the broad worldwide acceptance of IFRS and significance of attaining comparability to facilitate free flow of capital, the US standard setter, the Financial Accounting Standards Board (FASB) made a commitment to jointly work with the International Accounting Standards Board (IASB) to explore the possibilities of convergence of US Generally Accepted Accounting Principles (GAAP) with IFRS. In 2007, the US Securities and Exchange Commission (SEC) eliminated the requirement that foreign companies listed on the US stock exchanges reconcile their IFRS-based financial statements with the US GAAP. In the same year the US SEC issued a concept release to the public requesting comments on a proposal to allow US issuers to prepare financial statements in accordance with IFRS. Following these initiatives by the FASB and SEC, the aim of the present study is to investigate the implications of a potential full adoption of IFRS by the US. The present study details the challenges and benefits of adoption and outlines the steps required for a successful outcome of this process.

Identifying key success factors for the adoption and implementation of a chemotherapy ordering system: a case study from the Australian private healthcare sector

This paper is designed to systematically assess the benefits of a chemotherapy ordering system (COS) for the private healthcare sector in Australia. By taking a rational economic perspective and modeling the principle-agent relationships using an actor network framework, it is possible to evaluate various scenarios and thereby assess the benefits, barriers and facilitators, possible COS can have. In this study, four hypotheses are tested using a mixed methodology which will serve to facilitate the decision making processes regarding the choice and implementation of the appropriate COS for Epworth.

Barriers to BIM adoption: Perceptions from Australian small and medium-sized enterprises (SMEs)

This study draws upon a questionnaire survey distributed amongst SMEs in Australia to offer an insight into the main barriers to BIM adoption within Australian SMEs. Based on analyses of 78 completed questionnaires from non-adopters, the main barriers making SMEs shy away from BIM adoption are discussed. The findings show that currently around 42% of Australian SMEs are engaged with BIM. It comes to light that lack of knowledge and resources within SMEs is not a major barrier for Australian SMEs. In essence, the main barriers stem from lack of interests of clients and subcontractors working for SMEs alongside the risks associated with an uncertain return on investment (ROI) for BIM as perceived by key players in SMEs. The study contributes to the field by providing an updated insight into the status quo of BIM in Australian SMEs and spots the main barriers to target for promoting BIM adoption across Australian SMEs.

The adoption of roles by primary care providers during implementation of the new chronic disease guidelines in urban Mongolia: a qualitative study

(1) BACKGROUND: In 2011, new chronic disease guidelines were introduced across Mongolia. No formal advice was provided regarding role delineation. This study aimed to analyse the roles that different primary care providers adopted, and the variations in these, in the implementation of the guidelines in urban Mongolia;

(2) METHODS: Ten group interviews with nurses and ten individual interviews each with practice doctors and practice directors were conducted. Data was analysed using a thematic approach based on the identified themes relevant to role delineation;

(3) RESULTS: There was some variability and flexibility in role delineation. Factors involving teamwork, task rotation and practice flexibility facilitated well the guideline implementation. However, factors including expectations and decision making, nursing shortage, and training gaps adversely influenced in the roles and responsibilities. Some role confusion and dissatisfaction was identified, often associated with a lack of training or staff turnover;

(4) CONCLUSIONS: Findings suggest that adequate ongoing training is required to maximize the range of roles particular provider types, especially primary care nurses, are competent to perform. Ensuring that role delineation is specified in guidelines could remove confusion and enhance implementation of such guidelines.

A multiple case history and systematic review of adoption, diffusion, implementation and impact of provincial daily physical activity policies in Canadian schools

BACKGROUND : Few children meet physical activity (PA) recommendations, and are therefore at increased risk for overweight/obesity and adverse health outcomes. To increase children's opportunities for PA, several Canadian provinces have adopted school-based daily PA (DPA) policies. It is not clear why some jurisdictions have adopted DPA policies, and others have not, nor whether these policies have been implemented and have achieved their intended outcomes. The purpose of this study was to understand the processes underlying adoption and diffusion of Canadian DPA policies, and to review evidence regarding their implementation and impact.

METHODS: We adopted a multiple case history methodology in which we traced the chronological trajectory of DPA policies among Canadian provinces by compiling timelines detailing key historical events that preceded policy adoption. Publicly available documents posted on the internet were reviewed to characterize adopter innovativeness, describe the content of their DPA policies, and explore the context surrounding policy adoption. Diffusion of Innovations theory provided a conceptual framework for the analyses. A systematic literature search identified studies that had investigated adoption, diffusion, implementation or impact of Canadian DPA policies.

RESULTS: Five of Canada's 13 provinces and territories (38.5%) have DPA policies. Although the underlying objectives of the policies are similar, there are clear differences among them and in their various policy trajectories. Adoption and diffusion of DPA policies were structured by the characteristics and capacities of adopters, the nature of their policies, and contextual factors. Limited data suggests implementation of DPA policies was moderate but inconsistent and that Canadian DPA policies have had little to no impact on school-aged children's PA levels or BMI.

CONCLUSIONS: This study detailed the history and current status of Canadian DPA policies, highlighting the conditional nature of policy adoption and diffusion, and describing policy and adopter characteristics and political contexts that shaped policy trajectories. An understanding of the conditions associated with successful policy adoption and diffusion can help identify receptive contexts in which to pioneer novel legislative initiatives to increase PA among children. By reviewing evidence regarding policy implementation and impact, this study can also inform amendments to existing, and development of future PA policies.

BIM adoption within Australian small and medium-sized enterprises (SMEs) : an innovation diffusion model

Despite the envisaged benefits of BIM adoption for SMEs, BIM in SMEs has remained an underrepresented area within the available academic literature. This study proposes and draws upon a framework grounded on innovation diffusion theory (IDT) to provide an illuminating insight into the current state of BIM and the main barriers to BIM adoption within Australian SMEs. Based on analyses of 135 questionnaires completed by SMEs through partial least squares structural equation modelling (PLS-SEM) and grounded on the proposed framework, the current state of BIM adoption and barriers to BIM adoption for SMEs are discussed. The findings show that currently around 42% of Australian SMEs use BIM in Level 1 and Level 2 with only around 5% have tried Level 3. It comes to light that lack of knowledge within SMEs and across the construction supply chain is not a major barrier for Australian SMEs. In essence, the main barriers stem from the risks associated with an uncertain return on investment (ROI) for BIM as perceived by key players in SMEs. The findings also show the validity of the framework proposed for explaining BIM adoption in Australian SMEs.

Risk and benefit perceptions: Resistance, adoption and uses of ICT among the Italian elderly

This paper presents the main results of a national survey on active aging, with a sample of 900 Italians between 65 and 74 years of age. The research attempted to understand the role of ICT in the daily life of the elderly, in the attempt to answer the following questions: (1) What are the differences between the connected and not connected elderly? (2) What are the perceived risks and opportunities identified by older ICT users? This paper investigates the complex relationship between the elderly and technology, going beyond both deterministic approaches and optimistic analyses of the use (and non-use) of the Internet among elderly Italians.

Cloud computing adoption by SMEs in Australia.

This study aims to examine the important factors that influence SMEs’ adoption of cloud computing technology. The results showing that SMEs were influenced by factors related to advantaging their organizational capability rather than risk-related factors. The findings are useful to SMEs owners, Cloud service providers and government in establishing Cloud computing adoption strategies for SMEs.