The managerial benefits of tax compliance: perception by small business taxpayers

Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.

Empowerment for lifelong learning : embedding information literacy into the business curriculum

Success in modern business demands effective information literacy to address the ever-changing business context. This context includes changes in Government policy reflected through legislation and regulations, developments in case law and expectations of professional associations and the public. Students require the skills to continue their own learning beyond the completion of their degree, since learning the subject content of a course alone sufficient. This paper considers the methods utilised to embed information literacy, in the context of generic skills and graduate attributes, into a Business degree’s curriculum. The paper describes how information literacy has been embedded in two sequential third-year Taxation Law courses, allowing for the explicit development of information literacy. Through the development of legal reasoning and research skills, students are empowered to continue their lifelong learning, which successful professional practice demands. The study will draw upon the experience of the course convener in designing, teaching and evaluating the courses, and on students’ experiences as illustrated through evaluation questionnaire responses and interviews. The findings of this study could be relevant to other business courses, especially company law and auditing.

University and workplace culture : lifelong learning in nursing students

Lifelong learning in nursing is an essential if the individual is to remain a competent professional. It becomes apparent that whilst the university culture is supportive of the concept or lifelong learning, the workplace culture is not. Students are discouraged from challenging the norms despite a collaborative partnership that promotes lifelong learning.

Quality-aware business process management

Business Process Management (BPM) has emerged as a popular management approach in both Information Technology (IT) and management practice. While there has been much research on business process modelling and the BPM life cycle, there has been little attention given to managing the quality of a business process during its life cycle. This study addresses this gap by providing a framework for organisations to manage the quality of business processes during different phases of the BPM life cycle. This study employs a multi-method research design which is based on the design science approach and the action research methodology. During the design science phase, the artifacts to model a quality-aware business process were developed. These artifacts were then evaluated through three cycles of action research which were conducted within three large Australian-based organisations. This study contributes to the body of BPM knowledge in a number of ways. Firstly, it presents a quality-aware BPM life cycle that provides a framework on how quality can be incorporated into a business process and subsequently managed during the BPM life cycle. Secondly, it provides a framework to capture and model quality requirements of a business process as a set of measurable elements that can be incorporated into the business process model. Finally, it proposes a novel root cause analysis technique for determining the causes of quality issues within business processes.

Introducing a Business Process and Software Centric Approach for Enterprise System Teaching

To meet new challenges of Enterprise Systems that essentially go beyond the initial implementation, contemporary organizations seek employees with business process experts with software skills. Despite a healthy demand from the industry for such expertise, recent studies reveal that most Information Systems (IS) graduates are ill-equipped to meet the challenges of modern organizations. This paper shares insights and experiences from a course that is designed to provide a business process centric view of a market leading Enterprise System. The course, designed for both undergraduate and graduate students, uses two common business processes in a case study that employs both sequential and explorative exercises. Student feedback gained through two longitudinal surveys across two phases of the course demonstrates promising signs of the teaching approach.

Why new business development projects fail : coping with the differences of technological versus market knowledge

Managing through projects has become important for generating new knowledge to cope with technological and market discontinuities. This paper examines how the fit between the creation of technological and market knowledge and important project management characteristics, i.e. project autonomy and completion criteria, influences the success of new business development (NBD) projects. In-depth longitudinal case research on NBD projects commercialised from 1993 to 2003 in the consumer electronics industry highlights that project management characteristics focusing only on the creation of technological knowledge contributed to the failure of those NBD projects that required new market knowledge as well. The findings indicate that senior management support and engaging in an alliance with partners possessing complementary market knowledge can offset this misalignment of the organisation of NBD projects.

Testing the effectiveness of a Practice Development intervention on changing the culture of evidence based practice in an acute care environment

In this age of evidence-based practice, nurses are increasingly expected to use research evidence in a systematic and judicious way when making decisions about patient care practices. Clinicians recognise the role of research when it provides valid, realistic answers in practical situations. Nonetheless, research is still perceived by some nurses as external to practice and implementing research findings into practice is often difficult. Since its conceptual platform in the 1960s, the emergence and growth of Nursing Development Units, and later, Practice Development Units has been described in the literature as strategic, organisational vehicles for changing the way nurses think about nursing by promoting and supporting a culture of inquiry and research-based practice. Thus, some scholars argue that practice development is situated in the gap between research and practice. Since the 1990s, the discourse has shifted from the structure and outcomes of developing practice to the process of developing practice, using a Practice Development methodology; underpinned by critical social science theory, as a vehicle for changing the culture and context of care. The nursing and practice development literature is dominated by descriptive reports of local practice development activity, typically focusing on reflection on processes or outcomes of processes, and describing perceived benefits. However, despite the volume of published literature, there is little published empirical research in the Australian or international context on the effectiveness of Practice Development as a methodology for changing the culture and context of care - leaving a gap in the literature. The aim of this study was to develop, implement and evaluate the effectiveness of a Practice Development model for clinical practice review and change on changing the culture and context of care for nurses working in an acute care setting. A longitudinal, pre-test/post-test, non-equivalent control group design was used to answer the following research questions: 1. Is there a relationship between nurses' perceptions of the culture and context of care and nurses' perceptions of research and evidence-based practice? 2. Is there a relationship between engagement in a facilitated process of Practice Development and change in nurses' perceptions of the culture and context of care? 3. Is there a relationship between engagement in a facilitated process of Practice Development and change in nurses' perceptions of research and evidence-based practice? Through a critical analysis of the literature and synthesis of the findings of past evaluations of Nursing and Practice Development structures and processes, this research has identified key attributes consistent throughout the chronological and theoretical development of Nursing and Practice Development that exemplify a culture and context of care that is conducive to creating a culture of inquiry and evidence-based practice. The study findings were then used in the development, validation and testing of an instrument to measure change in the culture and context of care. Furthermore, this research has also provided empirical evidence of the relationship of the key attributes to each other and to barriers to research and evidence-based practice. The research also provides empirical evidence regarding the effectiveness of a Practice Development methodology in changing the culture and context of care. This research is noteworthy in its contribution to advancing the discipline of nursing by providing evidence of the degree to which attributes of the culture and context of care, namely autonomy and control, workplace empowerment and constructive team dynamics, can be connected to engagement with research and evidence-based practice.

Hungry 24/7? HCI design for sustainable food culture workshop

This workshop proposes to explore new approaches to cultivate and support sustainable food culture in urban environments via human computer interaction design and ubiquitous technologies. Food is a challenging issue in urban contexts: while food consumption decisions are made many times a day, most food interaction for urbanites occurs based on convenience and habitual practices. This situation is contrasting to the fact that food is at the centre of global environment, health, and social issues that are becoming increasingly immanent and imminent. As such, it is timely and crucial to ask: what are feasible, effective, and innovative ways to improve human-food-interaction through human-computer-interaction in order to contribute to environmental, health, and social sustainability in urban environments? This workshop brings together insights across disciplines to discuss this question, and plan and promote individual, local, and global change for sustainable food culture.

Appreciating diversity: Confronting homophobia at school

The development of sexual identity is a complex, lifelong process involving the interplay of sex, gender and orientation, occurring within a social framework of heterosexual dominance (Murray 2001). Australia has a richly diverse culture and, at some point in our lives, we will all meet people, who look, think, live, or act differently to ourselves. Through understanding and celebrating the diversity of our culture, we enrich our lives and the lives of others. Schools influence how boys (and girls) see themselves and each other; those of us who work in schools cannot pretend to be outside the process of gender construction. In our daily business we send messages, set boundaries and respond with support, disinterest or censure to the acting out of various masculinities and femininities.

The culture of contemporary writers' festivals

This thesis examines the culture of contemporary writers’ festivals in an international context. In the last five decades writers’ festivals have emerged in cities across the world, and during this time they have expanded their literary discussions and debates to include numerous other topics of broad interest to society. To examine the expanded popularity and function of writers’ festivals, this thesis establishes a new vantage point for theorising the content now typically generated by these events using concepts in urban festivals and public culture research. Importantly, the new vantage point addresses the limitations of current commentary on writers’ festivals which routinely claim they trivialize literature, and more generally, contribute to the decline of public culture. The thesis presents two case studies: one on the Brisbane Writers Festival in Australia and the other on the International Festival of Authors in Toronto, Canada. The first case study, which focuses on the 2007 Brisbane Writers Festival, illustrates the many overlapping and often conflicting discourses as well as opinions productively discussed and debated at writers’ festivals. Key topic discussed and debated at the Festival include local topics about the host city—its history, literature and politics, as well as broader literary, political and celebrity culture topics. The diversity of topics discussed at the 2007 Brisbane Writers Festival is typical of the majority of writers’ festivals similarly located outside the largest geographic centres of global literary production and circulation, and designated as ‘peripheral’ festivals in this research. The second case study on Toronto’s International Festival of Authors examines the ways in which the 2006 Festival almost exclusively focussed on literary and celebrity culture discourses, and promoted itself on these terms. The 2006 International Festival of Authors’ discussion and debate of a narrow range of topics is typical of the few writers’ festivals located in global centres of literary production and circulation, and unlike ‘peripheral’ festivals they are not experiencing the same growth in number or popularity. The aim of these ‘international’ Festivals is not to democratise their elite literary beginnings, but rather to promote ‘literature’ as a niche brand for quality writing that is valid on a global scale. This thesis will assert that while all writers’ festivals are influenced by the marketing desires of publishing companies, the aim of international writers’ festivals in marketing to a virtually and globally connected elite literary audience makes them more susceptible to experiencing declines in audience and author participation.

Small business pedagogic practices

Understanding how learning for small businesses should best proceed constitutes a worthwhile, yet challenging, pedagogic project. In order to maintain their viability, small businesses need to be able to respond to new practices and tasks. Yet small businesses seem neither attracted to nor to value the kinds of taught courses that are the standard pedagogic practice of vocational education systems.

Sex appeal in advertising : what consumers think

This study examined consumers' attitude toward the use of sexual content in advertisements among there different cultural groups; i.e., individualistic sample (White American), collectivistic sample (US temporal visitors from Asia), and acculturation sample (Asian immigrants). Sixty participants were asked about cultural acceptability of sexual content ads and the favorable attitude toward those ads by using Q-methodology. Asian participants reported less cultural acceptability for sexuality, than either Asian American or North American participants. The findings also revealed that North Americans are more likely to prefer the use of sexual content in advertisement than Asians. Asian-American participants agreed with North American participants in regard to sexually explicit advertising. Implications and limitations were discussed.