Reflections on the public interest in accounting

The expression, ‘the public interest’ is so ingrained in policy development, that reforms in accounting are often championed under the notion that such developments will enhance the well-being of the community. While the public interest is well understood at policy level, at operating level the expression is ambiguous and has a multiplicity of interpretations. Current conceptions of the public interest are inadequate to define a principle which must stand as a measure of public policy. Who exactly is the public, what are the interests of the public, and what does it mean to serve the public interest? Consequently, members of the accounting profession are expected to comply with a principle that is vague and ambiguous. This paper undertakes a critical analysis of the public interest in accounting relying on a typology of public interest theories (normative, consensualist, process, and abolitionist theories) developed by Cochran [Cochran CE. Political science and “the public interest”. The Journal of Politics 1974;36(2):327–55]. The analysis indicates that existing knowledge and understanding of the public interest, is in part, consistent with some aspects of the Cochran’s [Cochran CE. Political science and “the public interest”. The Journal of Politics 1974;36(2):327–55] typology of public interest theories and inconsistent in others. The analysis also indicates that there is room for the profession to provide further guidance on the meaning of the public interest and how to apply it in practice.

Property development

David Cadman’s Property Development has long been the standard textbook on the commercial property development process in the UK, and with this fifth edition the book is brought completely up to date for a new generation of readers. Accessible to students of all disciplines within the built environment, the book is geared directly towards students of property development at undergraduate or graduate levels. It provides a clear and practical overview of the property development process, together with critical analysis of the key issues faced by property professionals today.

The fifth edition retains the established structure of previous editions, by focusing on land acquisition, development appraisal, finance, planning, construction, market research and promotion. Additionally, reflecting changes in practice, there is also new material on the environmental impacts of property development, with a chapter on Sustainable Property Development, and on the growth of international working in the property sector. Excellent case studies, which are enhanced by discussion questions, illustrate the process at work. This fully revised and updated edition of a classic text for all property development students will also be of interest to early career professionals and those pursuing a professional degree in the industry.

Admissible Christianity : a study of Christian fundamentalism in the writings of James Barr

An attempt to set forth the essential nature of a theology is a notoriously difficult task. This thesis addresses two questions to a contemporary study of fundamentalism. It asks to what extent has James Barr been able to describe the theology of fundamentalism and to what extent his critical analysis of that theology is philosophically valid? The first chapter identifies the inherent difficulties in a phenomenology of fundamentalism and includes an historical survey of the theology of the movement. This chapter is supported by appendix one which identifies the philosophical culture associated with fundamentalist thought. Barr's description of the theological and religious character of fundamentalism is accepted within the identified limitations. The second and third chapters give an account of Barr's theological evaluation of fundamentalism. He argues the fundamentalists espouse an aberrant form of Christianity. Their religion represents a projection onto the biblical text of a religion foreign to the theological character of the Old and New Testaments. This projection is achieved by an intellectually sophisticated hermeneutical procedure. The doctrines of inerrancy, verbal inspiration and infallibility establish an understanding of Christianity which does not represent the essential character of the Christian faith. Fundamentalist hermeneutics, Barr concludes, allows for a theology indigenous neither to the biblical text nor to the Christian tradition. It attempts to afford biblical justification to the doctrines of a human religion extraneous to the biblical text. The fourth chapter considers the philosophical basis of Barr's understanding of the Bible. He takes the idealist view that the biblical text possesses a theological meaning whose boundaries can be delineated and whose essential content defined. This chapter is supported by appendix two which locates Barr's writings on fundamentalism within his wider concerns about the hermeneutical problems raised by the biblical text and the religious authority of the Bible. The penultimate chapter surveys the insights of contemporary literary theory concerning the perception of written texts. The philosophical validity of an idealist view of the biblical text is questioned. Two major conclusions are drawn. Barr's assessment of fundamentalism is philosophically dependent upon his idealist perception of the biblical text. This conclusion leads to the more general conclusion that the biblical text contains no essential description of Christianity but is capable of being read according to a range of theological interpretations some of which are more defensible than others.

Providence and method : Herbert Butterfield and the interpretation of history

This thesis presents an extended critical analysis of the methodological thought of the Cambridge historian Herbert Butterfield (1900-1979). It is based on the full range of his published works, as well as unpublished material. It is a contribution to the history of historiography, and to the theory of history. The thesis concentrates on the relationship between Butterfield’s views on historical research and historiographical narration, and his concept of a ‘historical process’ which was the expression of a ‘providential order’. The principal problem in Butterfield’s writings is the contradiction between his advocacy of a ‘technical history’ seen as free and independent of any interpretative presupposition, and his belief in Providence and its utilisation in the course of his historiography. Firstly, the thesis argues that Butterfield employs his own presuppositions even without making explicit references to his belief in Providence. Secondly, it explains why he embraced and advocated two contradictory standpoints. Butterfield’s position is best clarified with reference to the content of his Christian beliefs. It is argued that Butterfield regarded all non-Christian interpretations of history as distorting oversimplifications. They were for him not fully scientific and rigorous, because they selected some phenomenon, or principle, or institution arising within human history and made it the central interpretative principle. He saw his own practice as exempt from this criticism. This thesis argues that Butterfield’s position is nevertheless interpretative. However, it is argued that Butterfield’s critique of ideologically based historiographic distortions and oversimplifications is important in the assessment of rival interpretations of history.

Improving primary school health education through action research : a case study

Limited research has been conducted concerning the actual practice of health education in Victorian schools. This study investigates the health education curriculum at a large primary school in the south-eastern suburbs of Melbourne. The investigation involves a critical analysis of current practices in health education in the upper school through the development of a ‘small’ action research group. Data were gathered through document collection, questionnaires, interviews, discussions, diary and reflective journal entries. The action research group, consisting of the teacher-researcher and upper school teachers, developed, implemented and reflected upon units of work piloted with upper school students. Alternative approaches to health education were explored. The aim was to accommodate critically informed discourse amongst colleagues to promote self-reflective enquiry and facilitate improvements to existing pedagogic practices. During the course of the investigation, factors limiting and facilitating action research and curriculum change in health education, became evident. These included personal, practical, curriculum and organisational constraints operating externally and internally on the school and classroom environments. Despite these constraints, it was demonstrated in this study, that action research can contribute to the improvement of pedagogic practices in health education. Small ‘authentic’ action research projects may provide alternative internal professional development structures for teachers and consequently improve learning opportunities for students.

Deployed to deliver : teachers in globalised education systems

Education is a vital institution for balancing the excesses of globalisation and changing understandings of civic and global responsibility. However, education policy often bows to promoting education that dovetails with a global economy increasingly predicated on consumption and competition. What can teachers do? Under these circumstances, is policy for education really about education? Deployed to Deliver: Teachers in Globalised Education Systems investigates these and other questions and the dilemmas they pose for national, international and supranational educational policy makers, educators, social theorists and practitioners. It works from the premise that education policy for a knowledge society necessitates a critical analysis of global agencies and how they reconstruct education for a global economy. If we are to understand that education has its negative and positive manifestations and possibilities, we need to go beyond the simplistic agendas of global agencies and problematise the view of the future.

Advances in pervasive computing

Purpose – The purpose of this paper is to provide an overview of advances in pervasive computing.
Design/methodology/approach – The paper provides a critical analysis of the literature.
Findings – Tools expected to support these advances are: resource location framework, data management (e.g. replica control) framework, communication paradigms, and smart interaction mechanisms. Also, infrastructures needed to support pervasive computing applications and an information appliance should be easy for anyone to use and the interaction with the device should be intuitive.
Originality/value – The paper shows how everyday devices with embedded processing and connectivity could interconnect as a pervasive network of intelligent devices that cooperatively and autonomously collect, process and transport information, in order to adapt to the associated context and activity

Carrier's liability under the Hague, Hague-Visby and Hamburg Rules

Provides a critical analysis of the carrier's liability under the Hague, Hague-Visby and Hamburg Rules. Focusing on Australian and English jurisprudence, the work also demonstrates that, quite contrary to prevailing opinions, the Hamburg Rules do not materially change (still less increase) the carrier's existing liability.

Eleven seasons : a creative writing journey through modern Australian football

This thesis offers a novel, 'Eleven seasons', that traces the physical and emotional journey of a young male footballer through the mid-1980s and mid-1990s. It also offers a comparative review of creative writing about Australian football, and a critical analysis of the book's creative gestation from idea to completed text.

Impact of shifts in health policy on the role and practice of generalist community health nurses

Provides a critical analysis of trends in health policy which are impacting on the role and practice of generalist community nurses in Victoria. The thesis draws on critical social theory to research and analyse trends in health policy in relation to the Community Health Program.

Water, escaping sovereignty : the hydropolitics of the Tigris-Euphrates river and Turkish state formation

Develops a critical analysis of the domestic and international factors influencing the process of Turkish state formation. Focuses on the political economy of water resource development along the Tigris-Euphrates river basin, shared by the three riparian states, Turkey, Iraq and Syria. Turkey's large-scale development of the river is characterised as a state making imperative, highlighting the needs to improve regional resource diplomacy.

Design management methodology to strengthen firm and industry competitiveness in the construction design services export sector

The aim of this research was to investigate strategies deployed by successful construction design-related firms towards achieving high levels of firm competitiveness in international markets. A reflexive capability model, developed through a critical analysis of related internationalisation literature, is composed of three key areas; internationalisation process, market knowledge and design management. Firm reflexive capability is explored through the management of social, cultural and intellectual capital. The concept of reflexivity is borrowed from sociology. Reflexivity is reinterpreted as the ‘firm’s’ ability to be aware, responsive and adaptable to self, market and project needs assessment. A cross case analysis explored the barriers and success factors through three constructs; internationalisation process, design management and market knowledge of three firms. This paper demonstrates that international firm competitiveness is dependent upon the strategic inter-relational management of social, cultural and intellectual capital for maximum advantage of the utilisation and leverage of one form of capital to gain another. This leads to the development of increasing reflexive capability to support internationalisation. An outcome of this research is the identification of the central relation between a level of reflexive capability within the firm and the firm’s level of success in international markets. This research is part of an ongoing program of research on international collaborative practice. A Reflexive Capability Matrix was developed from the findings of one research project and then validated through a second research project (only the capability matrix is presented in this paper though). The reflexive capability approach is appropriate to all firms but what is speculated upon is that the reflexive capability is particularly intrinsic to small to medium sized construction design firms who work globally. A reflexive capability is a characteristic of successful and innovative firms internationalising and working within global models of practice.

The development of a theoretical model for firm design management to support internationalisation processes

The aim of this research was to investigate strategies deployed by successful construction design related firms towards achieving high levels of firm competitiveness in international markets. A reflexive capability model, developed through a critical analysis of related internationalisation literature, is composed of three key areas; internationalisation process, market knowledge and design management. Firm reflexive capability is explored through the management of social, cultural and intellectual capital. The concept of reflexivity is borrowed from sociology the philosophers, Bourdieu and Giddens. Reflexivity is reinterpreted as the ‘firm’s’ ability to be aware, responsive and adaptable to self, market and project needs assessment. This research is part of an ongoing program of research on international collaborative practice. A Reflexive Capability Matrix is proposed. The reflexive capability approach is appropriate to all firms but what is speculated upon is that the reflexive capability is particularly applicable to small to medium sized construction design firms who work globally. A reflexive capability is a characteristic of successful and innovative firms internationalising and working within global models of practice. This paper is the theoretical development to support the paper in this congress “Design Management Methodology to Strengthen Firm and Industry Competitiveness in the Construction Design Services Export sector” where the methodology and results of a cross case analysis of three construction design firms are presented.

Building the (mathematical) future.

Here are some questions to ponder during the school year, and other moments. Personal reflection and professional critical analysis are crucial components of an effective teacher's life.

How will information about the genetic risk of mental disorders reduce stigma?

Objectives: To suggest ways of testing hypotheses about the impact that information on genetic risk may have on the social stigma of mental disorders and to analyse the implications of these hypotheses for genetic screening for mental disorders.

Method: Literature review and critical analysis and synthesis.

Results: An optimistic view is that information on the genetic risk for mental disorders will reduce blame and social stigma experienced by individuals living with mental disorder. A more pessimists view is that genetic risk information and the use of predictive genetic testing will lead to earlier stigmatization of those at risk of mental disorders. Research is identified that is needed to provide a better understanding of the implications of predictive genetic testing for the stigmatization of different mental health disorders.

Conclusions: It is essential that research on the genetics of mental disorders is accompanied by social science research on the ways in which genetic findings influence the lives of those who are tested.