Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

Information sharing in Onesocialweb using a multiple profile manager to better informed medical decision making processes

The study shows an alternative solution to existing efforts at solving the problem of how to centrally manage and synchronise users’ Multiple Profiles (MP) across multiple discrete social networks. Most social network users hold more than one social network account and utilise them in different ways depending on the digital context (Iannella, 2009a). They may, for example, enjoy friendly chat on Facebook1, professional discussion on LinkedIn2, and health information exchange on PatientsLikeMe3 In this thesis the researcher proposes a framework for the management of a user’s multiple online social network profiles. A demonstrator, called Multiple Profile Manager (MPM), will be showcased to illustrate how effective the framework will be. The MPM will achieve the required profile management and synchronisation using a free, open, decentralized social networking platform (OSW) that was proposed by the Vodafone Group in 2010. The proposed MPM will enable a user to create and manage an integrated profile (IP) and share/synchronise this profile with all their social networks. The necessary protocols to support the prototype are also proposed by the researcher. The MPM protocol specification defines an Extensible Messaging and Presence Protocol (XMPP) extension for sharing vCard and social network accounts information between the MPM Server, MPM Client, and social network sites (SNSs). . Therefore many web users need to manage disparate profiles across many distributed online sources. Maintaining these profiles is cumbersome, time-consuming, inefficient, and may lead to lost opportunity. The writer of this thesis adopted a research approach and a number of use cases for the implementation of the project. The use cases were created to capture the functional requirements of the MPM and to describe the interactions between users and the MPM. In the research a development process was followed in establishing the prototype and related protocols. The use cases were subsequently used to illustrate the prototype via the screenshots taken of the MPM client interfaces. The use cases also played a role in evaluating the outcomes of the research such as the framework, prototype, and the related protocols. An innovative application of this project is in the area of public health informatics. The researcher utilised the prototype to examine how the framework might benefit patients and physicians. The framework can greatly enhance health information management for patients and more importantly offer a more comprehensive personal health overview of patients to physicians. This will give a more complete picture of the patient’s background than is currently available and will prove helpful in providing the right treatment. The MPM prototype and related protocols have a high application value as they can be integrated into the real OSW platform and so serve users in the modern digital world. They also provide online users with a real platform for centrally storing their complete profile data, efficiently managing their personal information, and moreover, synchronising the overall complete profile with each of their discrete profiles stored in their different social network sites.

Project manager competencies in a knowledge-based society

The construction phase of building projects is often a crucial influencing factor in success or failure of projects. Project managers are believed to play a significant role in firms’ success and competitiveness. Therefore, it is important for firms to better understand the demands of managing projects and the competencies that project managers require for more effective project delivery. In a survey of building project managers in the state of Queensland, Australia, it was found that management and information management system are the top ranking competencies required by effective project managers. Furthermore, a significant number of respondents identified the site manager, construction manager and client’s representative as the three individuals whose close and regular contacts with project managers have the greatest influence on the project managers’ performance. Based on these findings, an intra-project workgroups model is proposed to help project managers facilitate more effective management of people and information on building projects.

Postpositivist research in education : theorising social structure in critical and institutional ethnography

This chapter charts the theories and methods being adopted in an investigation of the 'micro-politics' of teacher education policy reception at a site of higher education in Queensland from 1980 to 1990. The paper combines insights and methods from critical ethnography with those from the institutional ethnography of feminist sociologist Dorothy Smith to link local policy activity at the institutional site to broader social structures and processes. In this way, enquiry begins with--and takes into account--the experiences of those groups normally excluded from mainstream and even critical policy analysis.

VIVO as an Institutional Data Registry

The Queensland University of Technology (QUT) in Brisbane, Australia, is involved in a number of projects funded by the Australian National Data Service (ANDS). Currently, QUT is working on a project (Metadata Stores Project) that uses open source VIVO software to aid in the storage and management of metadata relating to data sets created/managed by the QUT research community. The registry (called QUT Research Data Finder) will support the sharing and reuse of research datasets, within and external to QUT. QUT uses VIVO for both the display and the editing of research metadata.

One size fits one : customizing work through manager-employee exchange

While prior research has addressed how collective workplace outcomes are negotiated between employers and trade unions, less attention has been afforded to the ‘everyday’, micro-level exchanges between managers and employees in adjusting work, alongside the ‘standard’ terms and conditions set out in employment contracts. Building on previous work on idiosyncratic deals and requests for flexible scheduling, this article presents the findings from a survey of Australian parents which addressed manager-employee exchanges which led to customized work arrangements. The survey examined the frequency with which various employment terms and conditions were negotiated, who initiated the interactions, where they occurred, and the extent of perceived compromise. The study revealed that manager-employee exchanges occur frequently in the context of roles in nuclear and extended families, and are influenced by the parameters around which formal childcare and educational settings function. Women rated the exchanges as more important than men, but men and women were similarly comfortable with the interactions and satisfied with outcomes. The findings have important implications for managers and organizations in terms of balancing the goals of efficiency with employees’ preferences for workplace flexibility and other terms beyond those which are standardized.

Online multiple profile manager for eHealth information sharing

Online social networks connect millions of people around the globe. These electronic bonds make individuals comfortable with their behaviours. Such positive signs of sharing information is useful phenomena requires consideration to establish a socio-scientific effect. Recently, many web users have more than one social networking account. This means a user may hold multiple profiles which are stored in different Social Network Sites (SNNs). Maintaining these multiple online social network profiles is cumbersome and time-consuming [1]. In this paper we will propose a framework for the management of a user's multiple profiles. A demonstrator, called Multiple Profile Manager (MPM), will be showcased to illustrate how effective the framework will be.

Institutional and individual labor market discrimination based on hukou status : an artefactual field experiment

We study discrimination based on the hukou system that segregates citizens in groups of migrants and locals in urban China. We use an artefactual field experiment with a labor market framing. We recruit workers on their real labor market as experimental participants and investigate if official discrimination motivates individual discrimination based on hukou status. In our experimental results we observe discrimination based on the hukou characteristic: however, statistical discrimination does not seem to be the source of this, as status is exogeneous for our participants and migrants and locals behave similarly. Furthermore, discrimination increases between two experimental frameworks when motives for statistical discrimination are removed.

The ethnographer as community manager : language translation and user negotiation

This article investigates the ethnographic methodological question of how the researcher observes objectively while being part of the problem they are observing. It uses a case study of ABC Pool to argue a cooperative approach that combines the roles of the ethnographer with that of a community manager who assists in constructing a true representation of the researched environment. By using reflexivity as a research tool, the ethnographer engages in a process to self-check their personal presumptions and prejudices, and to strengthen the constructed representation of the researched environment. This article also suggests combining management and expertise research from the social sciences with ethnography, to understand and engage with the research field participants more intimately - which, ultimately, assists in gathering and analysing richer qualitative data.

Extending the ABC's public service remit through ABC Pool

Historically, the public service broadcaster (PSB) acted beyond its institutional broadcasting remit by initiating and facilitating activities to support cultural infrastructure and national identity (Wilson, Hutchinson and Shea 2010). The recent focus to develop new content delivery platforms and services (Debrett 2010) signifies a semantic shift from the PSB to the public service media (PSM) organisation. The Australian PSM organisation, the Australian Broadcasting Corporation (ABC) has moved beyond the era of ‘online’ publishing to incorporate Web 2.0 technologies to foster new relationships with the audience (Walker 2009) and engage in production activities with participatory cultures (Jenkins 2006). This shift presents opportunities and challenges to traditional media production, the existing editorial policies and governance models, and raises questions around the value of PSM experimental and innovative activities. Further, the incorporation of information communication technologies and participatory cultures challenge the core values of ‘public service’ within PSM. This paper examines ABC Pool (abc.net.au/pool) as a means of extending the ABC’s public service remit by incorporating participatory cultures into the production and governance models of the corporation and critically analyses the public value of such innovative experiments.

Importing Wikipedia principles into the cultural institution of a public service broadcaster : the case of ABC Pool

Web 2.0 technologies have mobilised collaborative peer production and participatory cultures for online content creation. However, not all online communities engaging in these activities are independently facilitated and often operate within the auspices of the cultural institutions that develop and resource them. Borrowing from the principles of Wikipedia that supports collaborative online content creation and online community, ABC Pool (abc.net.au/pool) is one such institutional online community operating with the support of the Australian Public Service Broadcaster (PSB), the Australian Broadcasting Corporation (ABC). This paper explores the collaborative, creative, and governance activities of an institutional online community and how the role of the community manager is an intermediary within these arrangements.