A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

Compliance and conformity or confidence restored? : job clubs and becoming employed

A case study of the Job Club Program for unemployed people, as it was run in a single location in Victoria, Australia. Documents and describes the views of those involved and explores their perceptions of the successes and failures of the program.

The role of masculine norm conformity in men's and women's relational satisfaction

 This thesis highlighted that men’s conformity to aspects of masculinity manifest in their use of communication and conflict resolution strategies, which in turn contribute to men and their female partners’ relational satisfaction. These findings improve knowledge regarding the role of socialised gender norms in relationships and emphasise the importance of adopting a gender-informed approach to treatment practices.

Conformity, replication of design and business niches

Conformity affects the choice and design of organizations; conformists replicate successful strategies, play along with the rules of the game and display inert behavior. Conformity leads to the dominance of one mode. The combined impact of conformity and inertia, and the existence of employment costs, switching costs and network externalities, may exclude equally or superior efficient modes from replacing the incumbent mode (the first mover). Unable to overcome these barriers to entry, efficient maverick organizations are forced into niches. This is illustrated with respect to niches formed by labor-managed firms and ethnic businesses.

Internalization as a mediator of the relationship between conformity to masculine norms and body image attitudes and behaviors among young men in Sweden, US, UK, and Australia

We examined whether internalization of sociocultural body ideals mediated the relationship between conformity to masculine norms and drive for muscularity, leanness, and thinness in a sample of males from Sweden, US, UK, and Australia. Over six hundred young men [n=142 (Sweden); n=192 (US); n=141 (UK); n=160 (Australia)] completed an online survey that included assessments of masculine role norms, body image, and internalization of sociocultural body ideals. Path analyses confirmed internalization as a mediator between greater conformity to masculine norms and body image measures (drive for thinness, desire for leanness, and desire for muscularity) across the sample. However, significant cross-country differences in the strength of these mediation effects were found. Mediation effects among US, Australian, and Swedish males were comparable, whereas these effects were weaker in the UK sample. Findings confirmed the importance of internalization of sociocultural body ideals in the tested models.

Media internalization and conformity to traditional masculine norms in relation to body image concerns among men

Previous studies have separately examined conformity to masculine norms and internalization of body ideals in the media in relation to the drive for muscularity (DM). This study was designed to examine these factors together in relation to DM, and further examine how they may differ in relation to drive for thinness (DT) and drive for leanness (DL). Participants were 284 Australian males between ages 18 and 42. They completed validated measures that assessed DM, DT, DL, male gender role norms, and internalization of body ideals. The findings showed that internalization of body ideals mediated the relationship between masculine role norms and body image in the case of both DM and DL. However, masculine norms and internalization were independent predictors of DT. Our findings contribute to further understanding of the roles that the media and masculine norms have in shaping men's drive for muscularity, leanness, and thinness. Longitudinal research is needed to confirm the nature and direction of these relationships.

How is men's conformity to masculine norms related to their body image? Masculinity and muscularity across western countries

Previous research has suggested that men's conformity to masculine norms (CMN) is an important correlate of men's drive for muscularity. The present study aimed to further delineate the relationship between masculinity and men's body image by examining various dimensions of CMN in relation to various dimensions of men's body image (muscularity, leanness, and fitness) in a cross-national sample. Participants comprised young men from the United States (n = 192), the United Kingdom (n = 141), Australia (n = 160), and Sweden (n = 142). Multigroup path analyses showed that CMN was related to drive for muscularity, leanness, and fitness in all 4 countries, but there were differences across countries in which dimensions of CMN predicted men's body image. Whereas conformity to the masculine norm of winning was a salient predictor across the 4 countries, conformity to the norm of risk-taking was linked to Australian men's body image, and conformity to the norm of violence to British men's body image. The findings support previous research suggesting that men's endorsement of the male gender role plays a significant role in their desire for an ideal body, but the results uniquely document that this relationship may differ across countries.

Barroom aggression among Australian tradesmen: associations with heavy episodic drinking, trait aggression, and conformity to masculine norms

Objective: Past research associates heavy episodic drinking (HED), trait aggression, and conformity to masculine norms with increased risk of barroom aggression (BA) perpetration by men. Such studies have mostly employed university samples, limiting the generalizability of these findings to other male groups. This study assessed the association of HED, trait aggression, and masculine norms with BA perpetration in a sample of male tradespeople. Method: Australian tradesmen aged 18–35 years (N = 221, Mage = 21.92, SDage = 4.08, 81.5% apprentices) completed an individual interview at their place of work or training, assessing past-month HED and past-year verbal and physical BA perpetrations, as well as the short Buss-Perry Aggression Questionnaire and items from the Conformity to Masculine Norms Inventory-46. Results: Participants reported high levels of verbal (35.1%) and physical (27%) BA perpetration. Negative binomial regression analyses found that HED, trait aggression, and Winning, Risk-taking, and Playboy norms predicted increased risk of both verbal and physical BA perpetrations, while Violence was negatively associated with verbal BA perpetration. Conclusions: Trait aggression was the strongest predictor of both verbal and physical BA perpetrations. Dispositional aggression, HED, and norms endorsing competitiveness, risk-taking, and promiscuity increase the risk of male tradespeople engaging in BA.

The effects of technical and social conditions on workplace trust

This paper investigates the extent to which the technical and social contexts of organizations independently affect levels of workplace trust. We argue that, in an organizational context, trust is not just a relationship between an individual subject (the truster) and an object (the trustee) but is subject to effects from the conditions of the work relationship itself. We describe the organizational context as comprising both a technical system of production (where work gets done through the specification of tasks) and a social system of work (where problems of effort, compliance, conformity and motivation are managed). We analyse the relationship between trust and these two aspects of workplace context (technical and social systems). We also operationalize this in terms of differences between industries,  occupational composition and human resource management practices. The model is tested using data drawn from the 1995 Australian Workplace Industrial Relations Survey. The results confirm that differences in industry, occupational composition and HRM practices all impact on levels of workplace trust. We review these results in terms of their implications for future research into the problem of analysing variation in trust at both the workplace and individual levels.

Corporate financial disclosure practices in Asian and Middle Eastern countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.