972 resultados para Accounting Change
Resumo:
Historically, few articles have addressed the use of district level mill production data for analysing the effect of varietal change on sugarcane productivity trends. This appears to be due to lack of compiled district data sets and appropriate methods by which to analyse these data. Recently, varietal data on tonnes of sugarcane per hectare (TCH), sugar content (CCS), and their product, tonnes of sugar content per hectare (TSH) on a district basis, have been compiled. This study was conducted to develop a methodology for regular analysis of such data from mill districts to assess productivity trends over time, accounting for variety and variety x environment interaction effects for 3 mill districts (Mulgrave, Babinda, and Tully) from 1958 to 1995. Restricted maximum likelihood methodology was used to analyse the district level data and best linear unbiased predictors for random effects, and best linear unbiased estimates for fixed effects were computed in a mixed model analysis. In the combined analysis over districts, Q124 was the top ranking variety for TCH, and Q120 was top ranking for both CCS and TSH. Overall production for TCH increased over the 38-year period investigated. Some of this increase can be attributed to varietal improvement, although the predictors for TCH have shown little progress since the introduction of Q99 in 1976. Although smaller gains have been made in varietal improvement for CCS, overall production for CCS decreased over the 38 years due to non-varietal factors. Varietal improvement in TSH appears to have peaked in the mid-1980s. Overall production for TSH remained stable over time due to the varietal increase in TCH and the non-varietal decrease in CCS.
Resumo:
We comment critically on the notion that teachers can experience ownership of curriculum change. The evidence base for this commentary is our work on two curriculum development projects in health and physical education between 1993 and 1998. Applying a theoretical framework adapted from Bernstein's writing on the social construction of pedagogic discourse, we contend that the possibilities for teacher ownership of curriculum change are circumscribed by the anchoring of their authority to speak on curriculum matters in the local context of implementation. We argue that this anchoring of teacher voice provides a key to understanding the perennial problem of the transformation of innovative ideas from conception to implementation. We also provide some insights into the extent to which genuine participation by teachers in education reform might be possible, and we conclude with a discussion of the possibilities that exist for partnerships in reforming health and physical education.
Resumo:
Public sector organizations traditionally have been associated with the internal process (bureaucratic) model of organizational culture. Public choice and management theory have suggested that public sector managers can learn from the experience of private sector management, and need to change from the Internal process model of organizational culture. Due to these Influences an managers, the current research proposes that managers' perceptions of Ideal organizational culture would no longer reflect the Internal process model. Public sector managers' perceptions of the current culture, as well as their perceptions of the Ideal culture, were measured. A mail-out survey was conducted In the Queensland (a state of Australia) public sector. Responses to a competing values culture Inventory were received from 222 managers. Results Indicated that a reliance on the Internal process model persists, while managers had a desire for cultural models other than the Internal process model, as hypothesized.
Resumo:
If nonprofit organisations are moving towards more market oriented ways of operating, is this changing the traditional meanings and value of commitments associated with their activities? This article discusses the findings of a research project conducted by the University of Queensland into the impact that changes in government policies are having on the community services sector, in particular disability services. The values and belief systems traditionally associated with the sector were found to be fundamentally unaltered.
Resumo:
We investigate the size and power properties of the AH test of evolutionary change. This involves examining whether the size results are sensitive to both the number of individual frequencies estimated and the spectral shape adopted under the null hypothesis. The power tests examine whether the test has good power to detect shifts in both spectral position (variance) and spectral shape (autocovariance structure).