954 resultados para relevance of background predicates


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Research focusing on the relationship between organizational justice and health suggests that perceptions of fairness can make significant contributions to employee wellbeing. However studies examining the justice health relationship are only just emerging and there are several areas where further research is required, in particular, the uniqueness of the contributions made by justice and the extent to which the health effects can be explained by linear, non-linear and/or interactional models. The primary aim of the current study was to determine the main, curvilinear and interactive effects of job characteristics and organizational justice perceptions on psychological wellbeing and job satisfaction. Job characteristics were measured using the Demand-Control Support (DCS) model (Karasek & Theorell, 1990), while Colquitt's (2001) four justice dimensions (distributive, procedural, interpersonal and informational) were used to assess organizational justice. Hierarchical regression analyses found that in relation to psychological wellbeing, perceptions of justice did not add to the explanatory power of the DCS model. In contrast, organizational justice did account for unique variance in job satisfaction, the second measure of employee wellbeing. The results supported direct linear relationships between the psychosocial working conditions and the outcome measures. The implications of the results of this study, especially in terms of how working conditions should be managed in order to promote health, are discussed. Notably, the findings from the current study indicate that in addition to traditional job stressors, health promotion strategies should focus on perceptions of organizational justice and their relationships with health.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Research focusing on the relationship between organizational justice and health suggests that perceptions of fairness can make significant contributions to employee wellbeing. However, studies examining the justice–health relationship are only just emerging and there are several areas where further research is required, in particular, the uniqueness of the contributions made by justice and the extent to which the health effects can be explained by linear, non-linear and/or interaction models. The primary aim of the current study was to determine the main, curvilinear and interaction effects of work characteristics and organizational justice perceptions on employee wellbeing (as measured by psychological health and job satisfaction). Work characteristics were measured using the demand–control–support (DCS) model (Karasek and Theorell, 1990) and Colquitt's (2001) four justice dimensions (distributive, procedural, interpersonal and informational) assessed organizational justice (Colquitt, 2001). Hierarchical regression analyses found that in relation to psychological health, perceptions of justice added little to the explanatory power of the DCS model. In contrast, organizational justice did account for unique variance in job satisfaction, the second measure of employee wellbeing. The results supported linear relationships between the psychosocial working conditions and the outcome measures. A significant two-way interaction effect (control x support at work) was found for the psychological health outcome and the procedural justice by distributive justice interaction was significant for the job satisfaction outcome. Notably, the findings indicate that in addition to traditional job stressors, health promotion strategies should also address organizational justice.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The role of professional institutions and the transition from student membership to full professional membership among real estate and construction students in Australia is examined. Students’ perceptions of professional qualifications and institution membership is explored to show that graduates seek networking and career advancement opportunities over professional training and development opportunities. The expectation of many young practitioners is that they will work outside Australia during their career and this has significant implications for the future policy development of professional bodies. The paper provides a valuable insight into the aspirations of young professionals and goes some way to identifying the reasons for the low level of transition from student membership to full membership of the national and international professional bodies.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The rapid globalization of markets has resulted in further acceleration of the worldwide convergence of accounting standards, including the development of high-quality and globally consistent accounting standards for both domestic and cross-border financial reporting. Prior studies report that earnings value relevance of U.S. companies is decreasing, and the decline is partially attributable to the immediate expensing of intangibles, like research and development (R&D). Being one of the areas of divergence, accounting for R&D was highlighted as one of the seven short-term convergence projects by the FASB and IASB. Australia's adoption of IFRS in 2005 presents an empirical setting to evaluate the value relevance of different accounting treatments for R&D, and ultimately assist financial accounting standard setters in the U.S. and abroad in finding an appropriate accounting treatment for R&D.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper was motivated by the growing literature that suggests that individuals fail to conform to rational economic behaviour when it comes to saving for retirement. A review of the relevant literature confirmed that many individuals fail to save for retirement in a rational way as prescribed by the Modigliani and Brumberg (1954) economic life-cycle model. Numerous studies show that many individuals exhibit irrational behaviour when it comes to planning and saving for retirement. The literature review identified that exposure to financial education programs can positively influence the planning and savings behaviour of retirement fund members.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

People with severe mental illness experience elevated levels of impairment, morbidity and health-risk behaviours compared with the general population. Despite this, it is consistently reported that they do not visit health professionals, including preventative health professionals, as regularly as the general population. Their poor health suggests that current health promotion efforts have been largely ineffective in addressing their specific needs. Barriers that might explain this include lack of motivation, expense and lack of access. Health literacy is also a potentially important factor. As a part of a programme of work to develop appropriate and effective health promotion for this group, we have explored existing health-literacy models and their relevance to marginalized populations, in particular, people experiencing severe mental illness. A comprehensive search of the literature was undertaken. Models of health literacy identified were analyzed to determine the source population, underpinning theory/frameworks, supporting research evidence and to consider their potential generalisability. This paper presents an analysis of existing health-literacy models in the context of severe mental illness. We propose that because existing models of health literacy were developed through consultation with people experiencing challenges to specific health and social issues, for example, cancer, low income and limited education, this raises questions as to the applicability of these models to people experiencing severe and ongoing mental illness. Whilst such individuals were not actively excluded in the development of the existing models, we propose the development of an alternative model which considers this population's needs and limitations in accessing effective health-promotion campaigns/programs.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

PURPOSE: To compare the views of general practitioners, cardiologists and dietitians about the relevance of the Heart Foundation of Australia's dietary recommendations for adult cardiac patients.

BASIC PROCEDURES:
Quantitative-cross sectional study. Postal questionnaires were self-completed by 248 Victorian general practitioners (30% response), 189 Australia-wide cardiologists (47% response) and 180 Victorian dietitians (45% response). Responses were represented as percentages and analyses of variance were conducted to explore the impact of the independent variables: age, work status and gender on the dependent variable: dietary recommendation.

MAIN FINDINGS:
Approximately half of the recommendations were viewed as strongly important to implement; these related to lean meats, limiting takeaways and cakes/biscuits, and adjusting energy intake. Others of importance were eating fruits, vegetables and fish. However, most of these goals were seen as difficult to achieve. Dietitians appeared to share responses of doctors, except for greater importance of eating fruit and vegetables and a greater difficulty in limiting cakes and biscuits. There was a high level of agreement among the three groups (mean 87%) about patients having difficulty implementing adjusting energy intake.

CONCLUSIONS: There is agreement amongst these professionals that many of the recommendations lack importance, specifically those pertaining to unsaturated oils, low fat dairy products, cholesterol rich foods, intake of legumes and grains and the restriction of salt. This may reflect a need for further nutrition education.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Fighting wildland fire is a physically demanding occupation. Wildland firefighters need to be physically fit to work safely and productively. To determine whether personnel are fit for duty, many firefighting agencies employ physical competency tests, such as the pack hike test (PHT). The PHT involves a 4.83-km hike over level terrain carrying a 20.4-kg pack within a 45-min period. The PHT was devised to test the job readiness of US wildland firefighters but is also currently used by some fire agencies in Australia and Canada. This review discusses the history and development of the PHT with emphasis on the process of test validation. Research-based training advice for the PHT is given, as well as discussion of the risks associated with completing the PHT. Different versions and modifications to the PHT have emerged in recent years and these are discussed with regard to their validity. Finally, this review addresses the relevance and validity of the PHT for Australian and Canadian wildland firefighters.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A- and A&B-share firms.

Design/methodology/approach – The paper employs the return regression model. The pre-ASBE period is designated as 1997 through to 2000, and the post-ASBE period is designated as 2002 through to 2004. All firms listed on the Chinese stock market during the investigation period constitute the sample.

Findings – It is found that accounting information better explains share returns for both A-share firms and A&B-share firms in the post-ASBE period. The paper also finds that the book value of equity for A&B-share firms is incrementally value relevant to that of A-share firms in the post-ASBE period.

Research limitations/implications – Further studies will contribute to understanding how governance mechanisms and liquidity influence the association between accounting information and share returns in the Chinese A-share market.

Practical implications
– The findings provide empirical evidence regarding the relevance of accounting information in emerging markets.

Originality/value – The paper contributes to the extant value relevance literature by investigating time periods surrounding the issue of ASBE in 2001 in the Chinese stock market.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

An ontology development methodology seeks to provide developers with established principles, processes, practices, methods and activities for developing ontologies (Gasevic et al., 2009). Diverse methodologies have been published for the development of ontologies, and have evolved, based on the diverse experiences of researchers and practitioners, and the development teams who surveyed the benefits and shortcomings of the available methodologies in order to determine the applicability of methodologies to particular contexts. An evaluation of existing ontology development methodologies has identified that the concept formulation process is not well defined, or based on rigorous processes (Castro et al., 2006; Winters & Tolk, 2009). In order for the validity of the social realism of the actors in a social setting to be captured, the perspectives of each actor needs to be acknowledged and incorporated into the concept formulation process / framework. This paper demonstrates how consideration of perspectivism leads to a meaningful modularisation of the resultant ontology.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The main objective of this study is to test the value relevance of financial and non-financial information in high-tech industries in Australia. Ninety-one companies were selected from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment; and Telecommunication Services of ASX for the analysis. Both financial and non-financial sections of annual reports were scrutinized in order to obtain data for the analysis. The unaudited sections of annual reports were particularly analysed using NVivo to obtain the word-count of intangible assets. Ohlson’s (1995) Equity Valuation Model (modified for the intangible assets disclosures) was explicitly applied to examine the value relevance of financial and non-financial information. The overall results provide evidence that book value is the most significant factor and earnings are the least significant factor in deciding share prices in high-tech industries in Australia. This finding supports the previous studies that showed value relevance declined in earnings but increased in book value. This research proved that voluntary disclosures of intangible assets are value relevant, providing support for the previous US and Australian studies and the conclusion that investors probably increasingly rely upon alternative information sources.