Public interest, ethics, and the balanced scorecard: implications for the accounting profession

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.

Operationalising the balanced scorecard : an initial analysis of factor structure

To date there has been very little empirical analysis of the Balanced Scorecard (BSC) within the marketing literature. With measuring performance being a central issue in marketing and the BSC being one of the most utilised approaches, this paper investigates the BSC and its factor structure. This research tested independently the “goodness-of-fit” of both the traditional four-factor model and a later five-factor model, which included an “employee/human resource” dimension. Data were collected from a sample of medium-tolarge Australian businesses. Factor analysis was conducted on the two alternative factor structures, revealing that the five-factor model fits the observed data as well as does the fourfactor model, supporting the inclusion of an “employee/human resource” perspective in future BSC models.

Making oral presentations : some practical guidelines and suggestions

Clearly presenting research results is an important part of the research process. While research can be presented in written and oral formats, oral communication is a very effective tool for reinforcing key elements and ideas associated with a research project. Oral presentations also provide an opportunity to "sell" findings, use of multi-media and clarify issues for the audience by responding to questions. This paper focuses on oral communication and discusses issues related to "Before the Presentation", "The Presentation", and "Wrapping Up" with the aim to improve the effectiveness of presenting research results.

Reference functions and balanced concessions in bargaining

In bargaining, agents expect their concessions to be reciprocated. Using the 'reference function' concept of Thomson (1981), this paper constructs a class of solutions the outcomes of which lead to balanced concessions by agents as prescribed by the reference function adopted. The Kalai/Smorodinsky solution arises as a special case. Another solution in this class, which depends on the entire feasible set, is generated by using the centre of gravity as the reference function.

Emergency department presentations of patients from CALDB receiving chemotherapy in day oncology settings

Objective
The objectives of this research were to compare the emergency department (ED) presentations for cancer patients from culturally and linguistically diverse backgrounds (CALDB) treated with chemotherapy through day oncology units with other cancer patients.

Design
A retrospective audit was conducted. Data collected included demographic factors and ED presentation characteristics. Descriptive statistics and direct logistic regression was used to summarise and compare the ED presentation rates and ED presentation characteristics of patients from CALDB and other patients.

Setting
Primary and secondary care.

Patients
All adult day oncology patients who were treated with chemotherapy and presented to an ED between 1 January and 31 December, 2007. Across the two health sites, 770 day oncology patients attended an ED on at least one occasion. Of these 37.7% were born in a non-English speaking country.

Results
Patients from CALDB were more likely to present (p < 0.001, OR = 1.55, C.I. = 1.29–1.88) and re-present to an ED (p < 0.001, OR = 2.08, C.I. = 1.37–3.16), however there was no association between CALDB and admission to hospital following the ED presentation, triage category or being seen within the clinically recommended time. Patients from CALDB tended to present for potentially preventable conditions such as nausea/vomiting/dehydration and fever.

Conclusions
Our findings suggest that targeted interventions that incorporate education and information to assist with self-care for patients from CALDB may reduce potentially preventable presentations and representations to an ED and the subsequent economic, social and personal costs associated with these ED presentations.