991 resultados para Audit culture


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Major changes to regulations, funding and consumer demand in the Australian aged care industry are driving not for profits in this sector to reshape and rethink the services they offer and the ways in which they deliver their services to consumers. Many not for profit organisations facing these new challenges are also facing organisational cultural barriers in the development and implementation of innovative strategies. This paper presents a case study where one organisation, using design led innovation, explored consumer insights and employee values to find new ways to facilitate change.

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Mainstream discourse on the revolving around food security is often portrayed by macro level indicators on nutrition, consumption and food production. While these indicators may prove significant in addressing food security in the national and regional levels, it falls short in addressing it among the indigenous peoples’ (IP) communities in the Philippines. Reflecting through the experiences in agricultural production, indigenous knowledge and socio-political institutions are relevant factors that must be seriously considered when food security among IPs are concerned. It is argued that disregarding micro level interactions over macro development policies will not address the issue of food security among marginalized sectors. The paper presents policy recommendations in taking cultural systems seriously in addressing food security among indigenous peoples.

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Background Research is a major driver of health care improvement and evidence-based practice is becoming the foundation of health care delivery. For health professions to develop within emerging models of health care delivery, it would seem imperative to develop and monitor the research capacity and evidence-based literacy of the health care workforce. This observational paper aims to report the research capacity levels of statewide populations of public-sector podiatrists at two different time points twelve-months apart. Methods The Research Capacity & Culture (RCC) survey was electronically distributed to all Queensland Health (Australia) employed podiatrists in January 2011 (n = 58) and January 2012 (n = 60). The RCC is a validated tool designed to measure indicators of research skill in health professionals. Participants rate skill levels against each individual, team and organisation statement on a 10-point scale (one = lowest, ten = highest). Chi-squared and Mann Whitney U tests were used to determine any differences between the results of the two survey samples. A minimum significance of p < 0.05 was used throughout. Results Thirty-seven (64%) podiatrists responded to the 2011 survey and 33 (55%) the 2012 survey. The 2011 survey respondents reported low skill levels (Median < 4) on most aspects of individual research aspects, except for their ability to locate and critically review research literature (Median > 6). Whereas, most reported their organisation’s skills to perform and support research at much higher levels (Median > 6). The 2012 survey respondents reported significantly higher skill ratings compared to the 2011 survey in individuals’ ability to secure research funding, submit ethics applications, and provide research advice, plus, in their organisation’s skills to support, fund, monitor, mentor and engage universities to partner their research (p < 0.05). Conclusions This study appears to report the research capacity levels of the largest populations of podiatrists published. The 2011 survey findings indicate podiatrists have similarly low research capacity skill levels to those reported in the allied health literature. The 2012 survey, compared to the 2011 survey, suggests podiatrists perceived higher skills and support to initiate research in 2012. This improvement coincided with the implementation of research capacity building strategies.

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The purpose of the current study was to develop a measurement of information security culture in developing countries such as Saudi Arabia. In order to achieve this goal, the study commenced with a comprehensive review of the literature, the outcome being the development of a conceptual model as a reference base. The literature review revealed a lack of academic and professional research into information security culture in developing countries and more specifically in Saudi Arabia. Given the increasing importance and significant investment developing countries are making in information technology, there is a clear need to investigate information security culture from developing countries perspective such as Saudi Arabia. Furthermore, our analysis indicated a lack of clear conceptualization and distinction between factors that constitute information security culture and factors that influence information security culture. Our research aims to fill this gap by developing and validating a measurement model of information security culture, as well as developing initial understanding of factors that influence security culture. A sequential mixed method consisting of a qualitative phase to explore the conceptualisation of information security culture, and a quantitative phase to validate the model is adopted for this research. In the qualitative phase, eight interviews with information security experts in eight different Saudi organisations were conducted, revealing that security culture can be constituted as reflection of security awareness, security compliance and security ownership. Additionally, the qualitative interviews have revealed that factors that influence security culture are top management involvement, policy enforcement, policy maintenance, training and ethical conduct policies. These factors were confirmed by the literature review as being critical and important for the creation of security culture and formed the basis for our initial information security culture model, which was operationalised and tested in different Saudi Arabian organisations. Using data from two hundred and fifty-four valid responses, we demonstrated the validity and reliability of the information security culture model through Exploratory Factor Analysis (EFA), followed by Confirmatory Factor Analysis (CFA.) In addition, using Structural Equation Modelling (SEM) we were further able to demonstrate the validity of the model in a nomological net, as well as provide some preliminary findings on the factors that influence information security culture. The current study contributes to the existing body of knowledge in two major ways: firstly, it develops an information security culture measurement model; secondly, it presents empirical evidence for the nomological validity for the security culture measurement model and discovery of factors that influence information security culture. The current study also indicates possible future related research needs.

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Purpose - Cultural issues in the construction industry have attracted growing attention from both practitioners and academia. However, there are few studies on culture issues at the project level. The influence of project culture has not traditionally been on the research radar. This research aims to investigate the impacts of project culture on the performance of construction projects. Design/methodology/approach - A case study approach, utilising questionnaire surveys, in-depth interviews and review of project documents, was employed to investigate project culture and its associated impacts in two major hospital projects. Findings - The results indicated that project culture played an important role in achieving harmonious relationships between project participants and better project outcomes in terms of schedule, functionality, satisfaction with the process, satisfaction with the relationships, environmental issues addressed commercial success, further business opportunities and overall performance. Case 1 outperformed Case 2 in these performance indicators. Similarly, it became clear that the project’s culture should be developed from the outset and sustained during the project period. Furthermore, it was also highlighted that the project culture should be translated to all levels of the supply chain i.e. sub-contractors and suppliers. Practical implications – The findings enabled the client to understand the role of project culture and actively commit towards the development and maintenance of the project culture from very early on. It also helps project teams to understand how to deal with cultural issues at the project level. Originality/value- This study is one of limited empirical studies that offer in-depth insights of how project culture affects the performance of construction projects. It is also the first study of hospital projects on the research topic.

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This paper extends research on the corporate governance practices of transitional economies by examining whether the ability of the audit committee to constrain earnings management in Chinese firms is associated with the listing environment and the presence of government officials on the audit committee. Despite considerable regulatory reforms by the Chinese Securities Regulatory Commission, there remain incentives for Chinese firms to manage earnings. However, government initiatives to encourage domestic firms to cross-list on the Hong Kong Stock Exchange are accompanied by improved governance. We find that the expertise and independence of the audit committee for cross-listed (CL) Chinese firms are associated with lower abnormal accruals, our measure of earnings management. Both domestic only listed firms and CL Chinese firms appoint government officials as independent members on the audit committee. However, due to the political connection between government officials and the controlling shareholder (the State), these appointments can severely mitigate audit committee independence. Subsequently, we find a significant and positive association between audit committee independence and experience and earnings management when there are government officials on the audit committee.

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Adopting a traffic safety culture approach, this paper identifies and discusses the ongoing challenge of promoting the road safety message in Australia. It is widely acknowledged that mass media and public education initiatives have played a critical role in the significant positive changes witnessed in community attitudes to road safety in the last three to four decades. It could be argued that mass media and education have had a direct influence on behaviours and attitudes, as well as an indirect influence through signposting and awareness raising functions in conjunction with enforcement. Great achievements have been made in reducing fatalities on Australia’s roads; a concept which is well understood among the international road safety fraternity. How well these achievements are appreciated by the general Australian community however, is not clear. This paper explores the lessons that can be learnt from successes in attitudinal and behaviour change in regard to seatbelt use and drink driving in Australia. It also identifies and discusses key challenges associated with achieving further positive changes in community attitudes and behaviours, particularly in relation to behaviours that may not be perceived by the community as dangerous, such as speeding and mobile phone use while driving. Potential strategies for future mass media and public education campaigns to target these challenges are suggested, including ways of harnessing the power of contemporary traffic law enforcement techniques, such as point-to-point speed enforcement and in-vehicle technologies, to help spread the road safety message.

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Now is an opportune moment to consider the shifts in youth and popular culture that are signalled by texts that are being read and viewed by young people. In a world seemingly compromised by climate change, political and religious upheavals and economic irresponsibility, and at a time of fundamental social change, young people are devouring fictional texts that focus on the edges of identity, the points of transition and rupture, and the assumption of new and hybrid identities. This book draws on a range of international texts to address these issues, and to examine the ways in which key popular genres in the contemporary market for young people are being re-defined and re-positioned in the light of urgent questions about the environment, identity, one's place in the world, and the fragile nature of the world itself. The key questions are: what are the shifts and changes in youth culture that are identified by the market and by what young people read and view? How do these texts negotiate the addressing of significant questions relating to the world today? Why are these texts so popular with young people? What are the most popular genres in contemporary best-sellers and films? Do these texts have a global appeal, and, if so, why? These over-arching themes and ideas are presented as a collection of inter-related essays exploring a rich variety of forms and styles from graphic novels to urban realism, from fantasy to dystopian writing, from epic narratives to television musicals. The subjects and themes discussed here reveal the quite remarkable diversity of issues that arise in youth fiction and the variety of fictional forms in which they are explored. Once seen as not as important as adult fiction, this book clearly demonstrates that youth fiction (and the popular appeal of this fiction) is complex, durable and far-reaching in its scope.

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We come together as editors to prepare an introduction to this international volume at a time of economic turbulence, new uncertainties about the future, and a growing demand on the part of most governments for further alignment of education with the economy. Literacy, in particular, is in the vanguard, for literacy only too frequently is positioned as a proxy for education. What are the purposes of literacy teaching and how is it to be achieved? What counts as literacy in ‘new times,’ in ‘participatory culture’ where people ‘believe their contributions matter, and feel some degree of social connection with one another’ (Abrams and Merchant, Chapter 23)? How can everyone be included as critical citizens of the world in whatever definition of literacy we endorse? What fresh perspectives, new ways of thinking, and good ideas for the understanding of literacy are out there? What are the possibilities for the future? An exploration of these kinds of questions and their answers, however tentative, provides us, we believe, with our best defense against the uncertainties of our age. In some respects this is our overall purpose in the volume, to explore our understanding and future possibilities by bringing together critical reviews of the major theories, methods, and pedagogical advances that have taken place in the past 20 years in the field of literacy research at the primary/elementary school level. Each chapter in the volume is newly written for the Handbook while overall the book is intended to be a distillation of key thinking and theory which offers new directions for research in literacy. It aims to revisit current interpretations, make novel connections, frame new possibilities, and encourage researchers to pursue innovative and compelling lines of inquiry...

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This paper offers a discussion on the “mundane” or quotidian aspects of that software which might at first glance seem to be a fine example of the extraordinary. It looks at game worlds in terms of an ancient human desire to articulate place in the world and pursues a design concept which resonates with this practice in order to enable a more mundane exploitation of such spatial representations: the claiming of place.

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The Community Arts sector in Australia has a history of resistance. It has challenged hegemonic culture through facilitating grassroots creative production, contesting notions of artistic processes, and the role of the artist in society. This paper examines this penchant for resistance through the lens of contemporary digital culture, to establish that the sector is continuing to challenge dominant forms of cultural control. It then proposes that this enthusiasm and activity lacks ethical direction, describing it as feral to encompass the potential of current practices, while highlighting how a level of taming is needed in order to develop ethical approaches.