Personal-organizational values fit and organizational commitment in Australian domestic and international students

This study examines the relationship between affective organizational commitment and the personal and perceived organizational values of international and domestic students in an Australian university. Results provide support for the values factors found by Abbott, White & Charles, 2005), and consistency with Schwartz's (1992) pan-cultural values hierarchy. Both groups of students rated their personal values as consistent with the rankings of the major pan-cultural values and perceived organizational values were drivers of affective commitment. This study highlights the need for higher education institutions as well as global organizations to address profit for values such as benevolence, self-direction, and universalism to encourage higher levels of student and employee commitment to their organizations and increase effectiveness.

Risky business: stories from the field of rural community nurses' work in domestic violence.

This paper reports on a descriptive study into family violence in rural Victoria. Focus groups were held in a number of areas across rural Victoria with a total of 24 community nurse participants. The focus groups were audio-taped and the tapes transcribed to enable the clustering of themes. The dominant themes were: picking up cues, helping and helplessness, holding secrets and quiet resistance. Underpinning all these themes however, was the notion of 'risky business'. All nurses in the study gave examples of situations that they encountered; their ways of helping; of working sensitively; of working around a system that is unhelpful; and the ways in which their work while skilled, thoughtful and wise, is also costly in terms of the emotional wounds they carry. Rural nurses work with considerable risk and courage as they engage in the care and support of women experiencing family violence.

The tax treatment of employee stock options : generous to a fault

In the 2000 budgets, both the federal and Ontario governments introduced changes to the tax treatment of employee stock options for the explicit purpose of making their tax treatment in Canada similar to or more favourable than that in the United States. The federal budget added a deferral, similar to that currently applicable to options granted by Canadian-controlled private corporations, for up to $100,000 per year of public company stock options. The Ontario budget introduced an exemption from tax for employees involved in research and development on the first $100,000 per year of employee benefits arising on the exercise of qualified stock options or on eligible capital gains arising from the sale of shares acquired by the exercise of eligible stock options. These proposals reflect the apparent acceptance by the two governments that there is a “brain drain” from Canada to the United States of knowledge workers in the “new” economy and that reductions in Canadian taxes should stem this drain. In the author’s view, the tax treatment of employee stock options, even without these changes, is overly generous. Both the federal and provincial proposals ignore the fact that most employee stock options are taxed more favourably in Canada than in the United States in any event. In particular, most employee stock option benefits in Canada are taxed at capital gains tax rates, whereas in the United States most are taxed at full rates. While the US Internal Revenue Code does provide capital gains tax treatment for certain employee stock option benefits, a number of preconditions must be met. Most important, the shares acquired pursuant to the options must be held for a minimum of one year after the option is exercised. In addition, there are monetary limits on the amount of options that qualify for capital gains treatment. In Canada, there are generally no holding period requirements or monetary limits that apply in order for the option holder to benefit from capital gains tax rates. Empirical evidence indicates that the vast majority of employees in the United States exercise their options and immediately sell the shares acquired. These “cashless exercises” do not benefit from capital gains treatment in the United States, whereas similar cashless exercises in Canada generally do. This empirical evidence suggests not only that the 2000 budget proposals are unwarranted, but also that the existing treatment of employee stock options in Canada is already more generous than that in the United States. This article begins with a theoretical “benchmark” for the taxation of employee stock options. The author suggests that employee stock options should be treated in the same manner as other income from employment. In theory, the value of the benefit should be included in income when the option is granted or vests. However, owing to the practical difficulty of valuing employee stock options, the theoretical benchmark proposed is that the value of the benefit (the difference between the fair market value of the shares acquired and the strike price under the option) be taxed when the shares are acquired, and the employer be entitled to a corresponding deduction. The employee stock option rules in Canada and the United States are then compared and contrasted with each other and the benchmark treatment. The article then examines the arguments that have been made for favourable treatment of employee stock options. Included in this critique is a review of the recent empirical work on the Canadian brain drain. Empirical studies suggest that the brain drain—if it exists at all—is small and that, despite what many newspapers and right-wing think-tanks would have us believe, lower taxes in the United States are not the cause. One study, concluding that taxes do have an effect on migration, suggests that even if Canada adopted a tax system identical to that in the United States, the brain drain would be reduced by a mere 10 percent. Indeed, even if Canada eliminated income tax altogether, it would not stop the brain drain. If governments here want to spend money in order to stem the brain drain, they should focus on other areas. For example, Canada produces fewer university graduates in the fields of mathematics, sciences, and engineering than any other G7 country except Italy. The short supply of university graduates in these fields, the apparent loss of top-calibre academics to US
universities, and the consequent lower levels of university research in these areas (an important spawning ground for new ideas in the “new” knowledge-based economy) suggest that Canada may be better served by devoting more resources to its university institutions, particularly in post-graduate programs, rather than continuing the current trend of budget cuts that universities have endured and may further endure if taxes are reduced.
As far as employee stock options are concerned, if Canada does want to look to the United States for guidance on tax reform (which it seems to do with increasing frequency of late), it should adopt the US rules applicable to nonstatutory options, which are close to the proposed benchmark treatment. In the absence of preferential tax treatment, employee stock options would still be included in compensation packages provided that there were sound business reasons for their use. No persuasive evidence has been put forward that the use of stock options, in the absence of tax incentives, is suboptimal. Indeed, the US experience suggests quite the opposite.

Factors that influence employer decisions in hiring and retaining an employee with a disability

This paper is based on results of a national study in Australia. Questionnaires were completed by 643 employers, each of whom had employed a person with a disability between 1996--1998. Employers rated the importance of several factors relevant to decisions to hire and retain a person with a disability. Individual factors were rated most important, with grooming/hygiene and work-performance factors rated highest. Management factors and cost factors were rated moderately important. Social factors were rated least important. Analyses of variance were conducted, identifying several employer differences in ratings. The paper discusses employer values as well as the need to include employers in a partnership approach.

Is domestic violence learned? The contribution of five forms of child maltreatment to men's violence and adjustment

On the basis of a learning-theory approach to the intergenerational transmission of violence, researchers have focused almost exclusively on violent men's childhood experiences of physical abuse and witnessing family violence. Little consideration has been given to the coexistence of other forms of child maltreatment or the role of family dysfunction in contributing to violence. This study shows the relationships between the level of child maltreatment (physical abuse, psychological maltreatment, sexual abuse, neglect, and witnessing family violence), childhood family characteristics, current alcohol abuse, trauma symptomatology, and the level of physical and psychological spouse abuse perpetrated by 36 men with a history of perpetrating domestic violence who had attended counseling. As hypothesized, a high degree of overlap between risk factors was found. Child maltreatment, low family cohesion and adaptability, and alcohol abuse was significantly associated with frequency of physical spouse abuse and trauma symptomatology scores, but not psychological spouse abuse. Rather than physical abuse or witnessing family violence, childhood neglect uniquely predicted the level of physical spouse abuse. Witnessing family violence (but not physical abuse) was found to have a unique association with psychological spouse abuse and trauma symptomatology. These results present a challenge to the understanding of domestic violence obtained from learning theory.

Comparative greenhouse emissions anayalsis of domestic solar hot water systems

It is commonly assumed that solar hot water systems save energy and reduce greenhouse emissions relative to conventional fossil fuel-powered systems. Very rarely has the life-cycle greenhouse emissions (including the embodied greenhouse emissions of manufacture) of solar hot water systems been analysed. The extent to which solar hot water systems can reduce emissions compared with conventional systems can be shown through a comparative life-cycle greenhouse emissions analysis. This method determined the time it takes for these net greenhouse emissions savings to occur, or the 'emissions payback period'. This paper presents the results of a life-cycle greenhouse emissions analysis of solar hot water systems in comparison with conventional hot water systems for a southern (Melbourne) and a northern (Brisbane) Australian city.

Benefits of employee training program : implications for the insurance industry

The decision to commit to the cost of training employees in insurance
organisations of all sizes is similar in nature to the decision by their customers to buy insurance. Both believe it is necessary but each has some reservations about its benefits.

Towards a multicultural world : identifying work systems, practices and employee attitudes that embrace diversity

The research program described focuses on identifying the role of organisational culture, as reflected in workplace systems and practices, and employee and group attitudes in the outcomes of interactions among dissimilar parties. A systematic, theory-testing approach underlies the program, which aims to both develop and validate the diversity openness construct. The Perceived Dissimilarity-Openness Moderator Model developed from the research asserts that the affective, cognitive and behavioural consequences of diversity depend in part upon the perception of difference and subsequent quality and magnitude of the response to the perceived dissimilarity. When individuals or social systems (groups or organisations) are diversity-closed, outcomes are predicted to be less positive than when they are diversity-open.

Net energy analysis of solar and conventional domestic hot water systems in Melbourne, Australia

It is commonly assumed that solar hot water systems save energy and reduce greenhouse gas emissions. The net energy requirement of solar hot water systems has rarely been analysed, including their embodied energy. The extent to which solar hot water systems save energy compared to conventional systems in Melbourne, Australia, is shown through a comparative net energy analysis. It was shown that the embodied energy component of the net energy requirement of solar and conventional hot water systems was insignificant. The solar hot water systems provided a net energy saving compared to the conventional systems after 0.5–2 years, for electric- and gas-boosted systems respectively.

Which work characteristics predict employee outcomes for the public-sector employee? An examination of generic and occupation-specific characteristics

The wide-ranging changes that have occurred in the public sector over recent years have placed increasing demands on public-sector employees. A survey of employees within a relatively commercially-oriented public-sector organization in Australia was used to test a demand-oriented generic model of employee well-being and a variety of situation-specific variables. The presence of support at work and the amount of control an employee had over their job were found to be key predictors of employee-level outcomes. Perceptions of pay and the perception of a lack of human resources (HR) were also found to predict employee outcome variables. The results emphasize the impact that middle managers and HR managers can have in terms of reducing the detrimental employee effects that can be caused by the introduction of new public management (NPM) and the potential for a positive impact on employees. In particular, public-sector managers can use the design of jobs and the development of social support mechanisms, such as employee assistance programmes, to maintain, if not improve, the quality of working life experienced by their employees. More broadly, this study has found that the job strain model is a useful tool in a public-sector environment and is likely to be of increasing utility with the continuing introduction or consolidation of NPM over time. Managing these issues in the new public sector could be a key means of protecting the key resource of the Australian public sector - the employees.

Organizational change in the public sector: augmenting the demand control model to predict employee outcomes under New Public Management

This study identifies the environmental and personal characteristics that predict employee outcomes within an Australian public sector organization that had, under New Public Management (NPM), implemented a variety of practices traditionally found in the private sector. These are more results-oriented, and their adoption can be accompanied by increased strain for employees. The current investigation was guided by two complementary theories, the Demand Control Support (DCS) model and Conservation of Resources (COR) theory, and sought to examine the benefits of building on the DCS to include both situation-specific stressors and internal coping resources. Survey responses from 1,155 employees were analysed. The hierarchical regression analyses indicated that both external and employee-centred variables made significant contributions to variations in psychological health, job satisfaction, and organizational commitment. The external resources, work based support and, to a lesser extent, job control, predicted relatively large proportions of the variance in the target variables. The situation-specific stressors, particularly those involving harmful management practices (e.g., insufficient time to do job as well as you would like, lack of recognition for good work), made significant contributions to the outcome measures and generally supported the process of augmenting the generic components of the DCS with more situation-specific variables. In terms of internal resources, problem and emotion-based coping improved the capacity of the model to predict psychological health. The results suggest that the impact of NPM can be ameliorated by incorporating the dimensions of the augmented DCS and coping resources into the change programme.

Work characteristics and employee outcomes in local government

The overall objective of this study was to examine the work characteristics that make significant contributions to extra-role performance (as measured by the helping dimension of citizenship behaviour) and employee wellbeing (measured by job satisfaction and psychological health) in a local government. The work characteristics examined were based on the demand-control-support (DCS) model, augmented by organization-specific characteristics. The results indicate that characteristics described in the core DCS are just as relevant to extra-role performance as they are to more traditional indicators of job stress. Although the more situation-specific conditions were not predictive of citizenship behaviour, they made unique contributions to job satisfaction

Modern dance, domestic life and civil society

In her book The Reluctant Modernism of Hannah Arendt (2000) Seyla Benhabib uses the concept of an ‘alternative genealogy of modernity’ to help her both to understand Arendt’s political philosophy and to rethink the potential for civil society to become a progressive political force at the beginning of the twenty first century. The idea of an alternative genealogy of modernity refers to a heterogeneity of social and political forms, spaces and acts that might be used to remap and redefine a modernity whose dominant topology has been shaped by the binary division between so-called public and private spheres. Alternative modernities have already been elaborated and explored from a range of different perspectives including feminist and postcolonial ones: for example, in Rita Felski’s Gender of Modernity (1995) and Dipesh Chakrabarty’s Provincialising Europe (2000). In this paper I want to elaborate upon the idea of an alternative genealogy of modernity from my perspective as a dancer. Thinking through the sociality of art and, more specifically, of some historical dance-making practices can make visible alternative spaces and processes of the (potentially) political. In the West, the modes of art-making form part of an as yet not fully explored arena of the social and of social practices. Modernist and Romantic ideologies have tended to preclude attention to the specific sociabilities of art-making. On the one hand Modernist ideology and art discourses have promoted the idea of an art work’s ‘autonomy’: its radical separation from the social relationships, the bodies and the conditions of its making. On the other hand Romantic ideology, still pervasive in popular conceptions of art practices, construes creation as interiority and individualistic expression. Socialist feminist and Marxist discussions of art have emphasized the social conditions of art-making but these have tended to be concerned with the social inequalities instituted within the public/private split rather than seeking to destabilize that division itself by posing questions of differences within the social. In my discussion below I draw on aspects of early modern dance practice and creation in taking up Benhabib’s concern to mobilise an alternative genealogy of modernity towards a renewal and reactivation of civic life. This project involves unsettling clear distinctions between the so-called ‘public’ and ‘private’ but, at the same time, as Benhabib cautions ‘the binarity of public and private spheres must be reconstructed and not merely rejected’. (2000:2006)