614 resultados para perceptions of accounting


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The Australian road traffic fatality rate is slowing down at a much lower rate than that of comparable high income countries. This slow rate of reduction may be attributable to a wide range of causes such as deficits in coordination and low community engagement. However, it may also be due to the absence of understanding of systems thinking in road safety in Australia. This exploratory study aimed to investigate the perceptions of Australian stakeholders about the prevalence of a principle of the Dynamic Systems Theory, namely: self-organising. The results pointed to a need to decentralize the road traffic injury prevention efforts in Australia through a range of self-organising principles and the adoption of emergent rather than deliberate strategies.

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Daytime sleep is a significant part of the daily routine for children attending early childhood education and care (ECEC) services in Australia and many other countries. The practice of sleep-time can account for a substantial portion of the day in ECEC and often involves a mandated sleep/rest period for all children, including older preschool-aged children. Yet, there is evidence that children have a reduced need for daytime sleep as they approach school entry age and that continuation of mandated sleep-time in ECEC for preschool-aged children may have a negative impact on their health, development, learning and well-being. Mandated sleep-time practices also go against current quality expectations for services to support children’s agency and autonomy in ECEC. This study documents children’s reports of their experiences of sleep-time in ECEC. Semi-structured interviews were conducted with 54 preschool-aged children (44–63 months) across four long day ECEC services that employed a range of sleep-time practices. Findings provide a snapshot of children’s views and experiences of sleep-time and perceptions of autonomy-supportive practices. These provide a unique platform to support critical reflection on sleep-time policies and practices, with a view to continuous quality improvement in ECEC. This study forms part of a programme of work from the Sleep in Early Childhood research group. Our work examines sleep practices in ECEC, the subsequent staff, parent and child experiences and impacts on family and child learning and development outcomes.

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Numerous studies have pointed to the fact that journalism in most industrialised societies is undergoing a particularly intensive period of transformation. Yet, while many scholars have studied how news organisations are changing, comparatively fewer studies have inquired into how journalists themselves are experiencing the changes in their work brought on by the technological, economic and cultural transformations. Based on a representative study of Australian journalists, this paper reports on their perceptions of changes in a variety of influences and aspects of their work over the past five years. It finds that journalists say change has been most notable in audience interactions and technological innovation, while economic changes are somewhat less strong. Importantly, they are also very concerned about an increase in sensationalism and a drop in journalistic standards and the credibility of journalism. Results are also compared across different organisational contexts.

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In this thesis the use of enforceable undertakings is examined as a sanction for a breach in work, health and safety legislation through the lens of organisational justice. A framework of justice types - distributive, procedural and interactional - is developed and the perceptions of the three parties to the process - the regulator, the business entity and the worker as the affected third party - are explored. It is argued that the three parties perceive the sanction to be distributively unfair, but procedurally and interactionally just.

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The current study explored the perceptions of direct care staff working in Australian residential aged care facilities (RACFs) regarding the organizational barriers that they believe prevent them from facilitating decision making for individuals with dementia. Normalization process theory (NPT) was used to interpret the findings to understand these barriers in a broader context. The qualitative study involved semi-structured interviews (N = 41) and focus groups (N = 8) with 80 direct care staff members of all levels working in Australian RACFs. Data collection and analysis were conducted in parallel and followed a systematic, inductive approach in line with grounded theory. The perceptions of participants regarding the organizational barriers to facilitating decision making for individuals with dementia can be described by the core category, Working Within the System, and three sub-themes: (a) finding time, (b) competing rights, and (c)not knowing. Examining the views of direct care staff through the lens of NPT allows possible areas for improvement to be identified at an organizational level and the perceived barriers to be understood in the context of promoting normalization of decision making for individuals with dementia.

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While the popularity of destination image research has increased exponentially in the literature, there has been relatively little published about perceptions held by international consumers of destinations in South America. The purpose of this paper is to report the findings of a research project that aimed to identify the baseline market perceptions of Brazil, Argentina and Chile amongst Australian residents, at the time of the emergence of this long haul market. Of interest was the extent to which Australians differentiate the three distinct countries versus perceiving the continent as a gestalt. These baseline perceptions enable the effectiveness of future marketing communications in Australia by the three national tourism offices to be monitored over time. Importance-Performance Analysis (IPA) is used as a practical analytical tool to guide decision makers. In terms of operationalising destination image, a key research finding was the very high ratio or participants using the ‘Don’t know’ (DK) option for each destination performance scale item. This finding has practical implications for the destination marketers, as well as for researchers engaged in destination image research in long haul and/or emerging markets.

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This study investigated Vietnamese nursing students' perceptions of their clinical learning environment. The study was undertaken in two phases: 1) translation and adaptation of research instrument and 2) a cross-sectional survey was followed. Despite validity issues identified, data from two valid sub-scales and structured questions provided insights into the clinical learning environment that is the environment did not operate from an adult learner philosophy or provide a student-centred environment. The results are significant for development of clinical learning environment in Vietnam and that cultural differences between populations should be carefully considered in future research.

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We explored mental toughness in soccer using a triangulation of data capture involving players (n = 6), coaches (n = 4), and parents (n = 5). Semi-structured interviews, based on a personal construct psychology (Kelly, 1955/1991) framework, were conducted to elicit participants' perspectives on the key characteristics and their contrasts, situations demanding mental toughness, and the behaviours displayed and cognitions employed by mentally tough soccer players. The results from the research provided further evidence that mental toughness is conceptually distinct from other psychological constructs such as hardiness. The findings also supported Gucciardi, Gordon, and Dimmock's (2009) process model of mental toughness. A winning mentality and desire was identified as a key attribute of mentally tough soccer players in addition to other previously reported qualities such as self-belief, physical toughness, work ethic/motivation, and resilience. Key cognitions reported by mentally tough soccer players enabled them to remain focused and competitive during training and matches and highlighted the adoption of several forms of self-talk in dealing with challenging situations. Minor revisions to Gucciardi and colleagues' definition of mental toughness are proposed.

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Insights into the relative importance of various aspects of product quality can be provided through quantitative analysis of consumer preference and choice of fruit. In this study, methods previously used to establish taste preferences for kiwifruit (Harker et al., 2008) and conjoint approaches were used to determine the influence of three key aspects of avocado quality on consumer liking and willingness to purchase fruit: dry matter percentage (DM), level of ripeness (firmness) and internal defects (bruising). One hundred and seven consumers tasted avocados with a range of DM levels from ~20% (minimally mature) to nearly 40% (very mature), and at a range of fruit firmness (ripeness) stages (firm-ripe to soft-ripe). Responses to bruising, a common quality defect in fruit obtained from the retail shelf, were examined using a conjoint approach in which consumers were presented with photographs showing fruit affected by damage of varying severity. In terms of DM, consumers showed a progressive increase in liking and intent to buy avocados as the DM increased. In terms of ripeness, liking and purchase intent was higher in avocados that had softened to a firmness of 6.5 N or below (hand-rating 5). For internal defects, conjoint analysis revealed that price, level of bruising and incidence of bruising all significantly lowered consumers' future purchase decision, but the latter two factors had a greater impact than price. These results indicate the usefulness of the methodology, and also provide realistic targets for Hass avocado quality on the retail shelf.

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Aim An effective catch in sculling is a critical determinant of boat velocity. This study used rowers’ performance-based judgments to compare three measures of catch slip efficiency. Two questions were addressed: (1) would rower-judged Yes strokes be faster than No strokes? and (2) which method of quantifying catch slip best reflected these judgements? Methods Eight single scullers performed two 10-min blocks of sub maximal on-water rowing at 20 strokes per minute. Every 30 s, rowers reported either Yes or No about the quality of their stroke at the catch. Results It was found that Yes strokes identified by rowers had, on average, a moderate effect advantage over No strokes with a standardised effect size of 0.43. In addition, a quicker time to positive acceleration best reflected the change in performance; where the standardised mean difference score of 0.57 for time to positive acceleration was larger than the scores of 0.47 for time to PowerLine force, and 0.35 for time to 30% peak pin force catch slip measures. For all eight rowers, Yes strokes corresponded to time to positive acceleration occurring earlier than No strokes. Conclusion Rower judgements about successful strokes was linked to achieving a quicker time to positive acceleration, and may be of the most value in achieving a higher average boat velocity.

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The basis for this study was in poor attractiveness of the wood products industry among young people as a field to study and work in. The purpose was to produce new information of how to improve the relationship between young people and the wood products industry in order to better attract young people with different relational orientation. A survey was conducted among students of comprehensive schools and students of wood industry at vocational schools selected by systematic cluster sampling. The final sample consisted of 613 students. The study combined the theories and concepts of relationships, communication and trust of several disciplines. In addition, it applied theories of relationship marketing, stakeholders, publics, involvement and concepts of reputation and values. It studied the central relational elements in the form of antecedents, relationship state and its consequences. The study examined, how young people with different background and level of interest perceive wood industry as a field to study and work in from relational point of view, what are the central deficiencies in perceived relational elements and what are the public relations activities enhancing the relationship between wood industry and young people with less and high interest in the sector. The results indicate poor visibility of the wood industry among young people: unfamiliarity with the industry and unawareness of the opportunities to study in the field. It appeared that instead of increasing only information sharing, interactive communication in different forms is needed. The study also suggests that behaviors of the industry sector advancing perceived trustworthiness are of crucial importance. Moreover, the wood industry needs to pay attention to its behaviors and communication also among other stakeholder groups, especially the media, as reputation plays an important role in building up trust and satisfaction between young people and the sector. Finally, the less and highly interested young people were found to assess the relationship partly through different relational elements. In order to develop the relationship with highly interested young people they should be regarded clearly as future employees of the wood industry through activities affirming that they are desired and valued employees in the sector. Further, openness of information disclosure, whether concerning current situation or future prospects, seems to increase credibility and attractiveness of the wood industry. Highly interested young people were also found to appreciate socially responsible activities. The less interested young people seem to be insecure about the reliability of the wood industry as an employer, as well as, its ability and interest to invest in young people s skills. In addition,involvement in issues relevant for young people was found crucial in enhancing the relationship with the less interested young people.The conclusions of the study provide tools for enhancing the attractiveness of the wood industry among young people not only to the industry itself, but also to its advocates, teachers and student counselors of comprehensive and vocational schools, authorities and policy makers.

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- Purpose This study aims to investigate the extent to which employee outcomes (anxiety/depression, bullying and workers’ compensation claims thoughts) are affected by shared perceptions of supervisor conflict management style (CMS). Further, this study aims to assess cross-level moderating effects of supervisor CMS climate on the positive association between relationship conflict and these outcomes. - Design/methodology/approach Multilevel modeling was conducted using a sample of 401 employees nested in 69 workgroups. - Findings High collaborating, low yielding and low forcing climates (positive supervisor climates) were associated with lower anxiety/depression, bullying and claim thoughts. Unexpectedly, the direction of moderation showed that the positive association between relationship conflict and anxiety/depression and bullying was stronger for positive supervisor CMS climates than for negative supervisor CMS climates (low collaborating, high yielding and high forcing). Nevertheless, these interactions revealed that positive supervisor climates were the most effective at reducing anxiety/depression and bullying when relationship conflict was low. For claim thoughts, positive supervisor CMS climates had the predicted stress-buffering effects. - Research limitations/implications Employees benefit from supervisors creating positive CMS climates when dealing with conflict as a third party, and intervening when conflict is low, when their intervention is more likely to minimize anxiety/depression and bullying. - Originality/value By considering the unique perspective of employees’ shared perceptions of supervisor CMS, important implications for the span of influence of supervisor behavior on employee well-being have been indicated.

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The aim of this paper is to present results of research investigating the effectiveness of audio feedback in a third year undergraduate unit. While there is a large and growing body of literature about providing assessment feedback, there is little focussing on the use of audio media. This study employs a mixed method approach, involving semi-structured interviews with academic staff and a survey of students. Analysis of the interview data suggests that there are a number of issues surrounding acceptance of using audio feedback by lecturers. The next stage of the study is to examine the extent to which lecturers change their perceptions as they use audio feedback and to analyse the perceptions of the students (n=120), including the perceived importance of feedback, the ways in which they used the audio feedback and the extent to which they believe they control events that affect them. Ultimately, this study seeks to provide recommendations appropriate to the implementation of audio feedback in higher education.

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One of the most popular topics in tourism research is destination image. That is, measuring consumers’ perceptions of a destination. The importance of the topic is a no brainer given travellers are spoilt by choice of destinations, and that the images they hold of a place are as important as the tangible tourism features. This is underpinned by the old adage perception is reality, a theory promoted by two academics back in 1928 who proposed “what people believe to be true will be real in its consequences”. So, every place marketer knows consumer perceptions play a major role in the competitiveness of their destination.