973 resultados para Early career accountants


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Children bring much knowledge about sustainability issues into the early childhood classroom. In recent times, I have overheard children as young as three years of age discuss events such as the BP Oil Spill in American waters and extreme weather patterns. While aspects of these events can be overwhelming, responding to children's existing knowledge allows for an educative approach to sustainability issues, and a focus on the multitude of ways individuals and communities are working to create positive change.

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Cenozoic extension in western Mexico has been divided into two episodes separated by the change from convergence to oblique divergence at the plate boundary. The Gulf Extensional Province is thought to have started once subduction ended at ~12.5 Ma whereas early extension is classified as Basin and Range. Mid-Miocene volcanism of the Comondú group has been considered as a subduction-related arc, whereas post ~12.5 Ma volcanism would be extension-related. Our new integration of the continental onshore and offshore geology of the south-east Gulf region, backed by tens of Ar-Ar and U-Pb ages and geochemical studies, document an early-mid Miocene rifting and extension-related bimodal to andesitic magmatism prior to subduction termination. Between ~21 and 11 Ma a system of NNW-SSE high-angle extensional faults rifted the western side of the Sierra Madre Occidental (SMO) ignimbrite plateau. In Nayarit, rhyolitic domes and some basalts were emplaced along this extensional belt at 18-17 Ma. These rocks show strong antecrystic inheritance but an absence of Mesozoic and older xenocrysts, suggesting a genesis in the mid-upper crust triggered by extension-induced basaltic influx. In Sinaloa, large grabens were floored by huge dome complexes at ~21-17 Ma and filled by continental sediments with interlayered basalts dated at 15 Ma. Mid-Miocene volcanism, including the largely volcaniclastic Comondú strata in Baja California, was thus emplaced in rift basins and appears associated to decompression melting rather than subduction. Along the coast, flat-lying basaltic lava flows dated at 11-10 Ma are exposed just above the present sea level. Here crustal thickness is 25-20 Km, almost half that in the core of the SMO, implying significant lithosphere stretching before ~11 Ma. This mafic pulse, with relatively high Ti but still clear Nb-Ta negative spikes, may be related to the detachment of the lower part of the subducted slab, allowing asthenosphere to flow into parts of the mantle previously fluxed by subduction fluids. Very uniform OIB-like lavas appear in late Pliocene and Pleistocene, only 18 m.y. after the onset of rifting and ~9 m.y. after the end of subduction. Our study shows that rifting began much earlier than Late Miocene and progressively overwhelmed subduction in generating magmatism.

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The Early–mid Cretaceous marks the confluence of three major continental-scale events in eastern Gondwana: (1) the emplacement of a Silicic Large Igneous Province (LIP) near the continental margin; (2) the volcaniclastic fill, transgression and regression of a major epicontinental seaway developed over at least a quarter of the Australian continent; and (3) epeirogenic uplift, exhumation and continental rupturing culminating in the opening of the Tasman Basin c. 84 Ma. The Whitsunday Silicic LIP event had widespread impact, producing both substantial extrusive volumes of dominantly silicic pyroclastic material and coeval first-cycle volcanogenic sediment that accumulated within many eastern Australian sedimentary basins, and principally in the Great Australian Basin system (>2 Mkm3 combined volume). The final pulse of volcanism and volcanogenic sedimentation at c. 105–95 Ma coincided with epicontinental seaway regression, which shows a lack of correspondence with the global sea-level curve, and alternatively records a wider, continental-scale effect of volcanism and rift tectonism. Widespread igneous underplating related to this LIP event is evident from high paleogeothermal gradients and regional hydrothermal fluid flow detectable in the shallow crust and over a broad region. Enhanced CO2 fluxing through sedimentary basins also records indirectly, large-scale, LIP-related mafic underplating. A discrete episode of rapid crustal cooling and exhumation began c. 100–90 Ma along the length of the eastern Australian margin, related to an enhanced phase of continental rifting that was largely amagmatic, and probably a switch from wide–more narrow rift modes. Along-margin variations in detachment fault architecture produced narrow (SE Australia) and wide continental margins with marginal, submerged continental plateaux (NE Australia). Long-lived NE-trending cross-orogen lineaments controlled the switch from narrow to wide continental margin geometries.

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Confusion exists as to the age of the Abor Volcanics of NE India. Some consider the unit to have been emplaced in the Early Permian, others the Early Eocene, a difference of ∼230 million years. The divergence in opinion is significant because fundamentally different models explaining the geotectonic evolution of India depend on the age designation of the unit. Paleomagnetic data reported here from several exposures in the type locality of the formation in the lower Siang Valley indicate that steep dipping primary magnetizations (mean = 72.7 ± 6.2°, equating to a paleo-latitude of 58.1°) are recorded in the formation. These are only consistent with the unit being of Permian age, possibly Artinskian based on a magnetostratigraphic argument. Plate tectonic models for this time consistently show the NE corner of the sub-continent >50°S; in the Early Eocene it was just north of the equator, which would have resulted in the unit recording shallow directions. The mean declination is counter-clockwise rotated by ∼94°, around half of which can be related to the motion of the Indian block; the remainder is likely due local Himalayan-age thrusting in the Eastern Syntaxis. Several workers have correlated the Abor Volcanics with broadly coeval mafic volcanic suites in Oman, NE Pakistan–NW India and southern Tibet–Nepal, which developed in response to the Cimmerian block peeling-off eastern Gondwana in the Early-Middle Permian, but we believe there are problems with this model. Instead, we suggest that the Abor basalts relate to India–Antarctica/India–Australia extension that was happening at about the same time. Such an explanation best accommodates the relevant stratigraphical and structural data (present-day position within the Himalayan thrust stack), as well as the plate tectonic model for Permian eastern Gondwana.

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Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

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While investment in young children is recognised as important for the development of moral values for a cohesive society, little is known about early years teaching practices that promote learning of moral values. This paper reports on observations and interviews with 11 Australian teachers, focusing on their epistemic beliefs and beliefs about teaching practices for moral education with children aged 5 to 8 years. The analysis revealed three main patterns of thinking about moral education: following others, reflecting on points of view, and informing reflection for action. These patterns suggest a relationship between epistemic beliefs and beliefs about teaching practices for moral learning which have implications for teacher professional development concerning experiences in moral education.

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Academically gifted students are recognised as possessing considerable achievement potential. Yet many fail to perform at a level commensurate with their ability. Often gifted students in early adolescence are faced with a forced choice between fulfilment of potential and achieving stable positive relationships with peers. This choice can affect their achievement and may have far-reaching personal and social costs. This case study explored the viability of self-presentation theory to explain students' ways of negotiating their sense of self whilst developing public identity and the concomitant affects on achievement and the fulfilment of potential. It examined how gifted students moderate their images in their learning and extra-curricular environments. Further, the study identifies those self-presentation strategies adopted that either facilitate or hinder achievement. This study may assist parents, educators and school counsellors to provide greater support for gifted adolescents.

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In this chapter, the picture of Australian small business is supplemented by using data from the Comprehensive Australian Study of Entrepreneurial Emergence (CAUSEE) . This data tracks large numbers of on-going business start-ups over time. The Australian Centre of Entrepreneurship Research at Queensland University of Technology collected data in four annual waves. (Wave 1 to Wave 4) from 2007 to 2011. CAUSEE allows the analysis of entrepreneurial entrants at two stages of development, i.e. nascent and young firms. Nascent firms are defined as firms in the process of being created, but not yet established in the market, and young firms are defined as having been operational for up to four years. An analysis of nascent firms provides unique insights, as no other known Australian database captures and follows the development of business start-ups at the pre-operational stage. In addition, the project captured judgment over samples of high-potential start-ups.

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In many countries there is a shortage of quality teachers in areas of science, technology, engineering and mathematics (STEM). Additional to the low levels of recruitment is an extraordinary high attrition rate with some 50% of beginning teachers leaving the profession within five years. One solution implemented in several countries has been to encourage mid-career professionals in the area of STEM to become school teachers. These professionals are said to bring to teaching enthusiasm, knowledge and a passion for their subject which will impact engagement and learning by students. However, these career-changers have constructed professional identities and are accustomed to working within a culture of collaboration and inquiry. In contrast, school cultures are quite different and often teaching is a lonely solitary affair with little opportunity for collegial relationships aimed at knowledge building in the context of teaching. Crossing from a culture of STEM to a culture of schools and teaching can be challenging. This study was conducted with 13 teachers who were followed for three years. However, this paper reports on the experiences of one teacher with an engineering background crossing the boundaries from practising STEM to Teaching STEM.

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This paper examines the role of first aid training in increasing adolescent helping behaviours when taught in a school-based injury prevention program, Skills for Preventing Injury in Youth (SPIY). The research involved the development and application of an extended Theory of Planned Behaviour (TPB), including “behavioural willingness in a fight situation,” “first aid knowledge” and “perceptions of injury seriousness”, to predict the relationship between participation in SPIY and helping behaviours when a friend is injured in a fight. From 35 Queensland high schools, 2500 Year 9 students (mean age = 13.5, 40% male) completed surveys measuring their attitudes, perceived behavioural control, subjective norms and behavioural intention, from the TPB, and added measures of behavioural willingness in a fight situation, perceptions of injury seriousness and first aid knowledge, to predict helping behaviours when a friend is injured in a fight. It is expected that the TPB will significantly contribute to understanding the relationship between participation in SPIY and helping behaviours when a friend is injured in a fight. Further analyses will determine whether the extension of the model significantly increases the variance explained in helping behaviours. The findings of this research will provide insight into the critical factors that may increase adolescent bystanders’ actions in injury situations.

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With the growth in project management as a form of work organisation in many sectors of the economy has come the significant rise in the number of project managers and project team members. This change in work organisation brings issues in forging career paths and determining career support in work situations that are often dynamic, short lived and intense. In the relatively small but substantially robust Australian economy, a unique labour market and the tyranny of distance bring their own difficulties. Innovative and collaborative project structures and increasing prevalence of contract work provide both challenges and opportunities for new career pathways in many industries. A growing percentage of Australia's workforce is employed in project-based or project-oriented organisations, leading to the claim that Australia is a project-based economy. This provided a context for our research into the career paths and the issues of career management for project managers working in a project based economy. Using in-depth interviews with project managers from three industry areas we found generational and gender differences in experiences of work, workplace support and mentoring for career development. For a continued strong performance in this economy,organisations that employ project personnel will need to consider how they will ensure the supply of high quality project professionals into the future.

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Theoretical work on the career development of women has travelled a journey from critique to creation. Early work responded to and criticised a literature that focused on theorising male roles in a workplace that was conceptualised as providing vertical career paths primarily for middle class males. Theorists have criticised the limitations of this theorising on the basis of gender, ability and social class variables - to name just a few. More recently theorists are creating new constructions and frameworks to enable a more holistic understanding of career, applicable to both women and men. This book provides a history of theorising about women's careers, in addition to presenting a focus on current empirical and theoretical work which contributes to current understandings of women's working lives. It has both mapped the current discourse and suggests challenges for future work. This chapter will provide a synthesis of the key issues presented in the book and pose some challenges for future work.

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The work of early childhood educators in facilitating young children’s literacy acquisition has never received more attention than in the new millennium. Media hype about literacy crises, falling standards, teacher quality and government promises of minimum standards for all children have simultaneously increased the ‘visibility’ of literacy and the stakes for school performance. Indeed the last two decades could be seen as an age of pronouncements with respect to literacy, with politicians internationally promising to cure supposed low literacy with standardized tests and mandated programmes. As the rhetoric around literacy intensifies many late-capitalist economies are experiencing shifts that have increased the gaps between rich and poor, changed the very nature of work, and fundamentally altered the cultural mix of their populations. More and more children attending schools where English is the language of instruction speak it as a second or third language. Many children have experienced the effects of war, terrorism, migration and poverty. Many live in fractured, fragmented and changing families. Teacher populations are changing too. In some places aging teacher workforces mean that there is already a shortage of qualified teachers. Literacy is also changing as the impact of digital technologies on global and local communication, economies and knowledges begins to bite in everyday and working lives. It is challenging to think about how spaces for the emergence and sustenance of critical literacy in early childhood education might be created.