Voluntary disclosure of forward-looking earnings forecasts in Australia

This study examines the voluntary disclosure of future earnings information in annual reports for Australian listed companies. We find that most Australian companies in our sample do not provide quantitative earnings, forecasts in their annual reports, although more than half of the sample do disclose forward-looking information relating to earnings, without specifically disclosing point estimates for the future. These companies mostly supply qualitative information with a positive bias, while the remainder of the sample discloses no forward-looking information relating to earnings. Our findings also suggest that larger companies with less volatile earnings tend to provide more future earnings information than smaller companies with relatively volatile earnings.

A comparison of model laws as a starting point for the development of an enforceable international consumer protection regime

This article is concerned primarily with an examination and comparison of select aspects of the model international consumer protection laws proposed by the United Nations (UN), the European Union (EU), and the Organisation for Economic Co-operation and Development (OECD), using the Trade Practices Act 1974 (Australia) as a basis for examination and comparison. As a secondary consideration, it also broadly examines the content of, and differences between, the model laws. The motive for this article is that any future enforceable international consumer protection regime (possibly in the form of an international treaty or convention) would need to take into account the UN, EU and OECD guidelines. A cross-comparison of those model laws, and a comparison of them with the consumer protection provisions of a well established national consumer protection law, should provide a useful starting point for the development of such a regime. The 'select aspects' of the model laws in question are the various provisions of those laws which could relate to situations involving the wrong delivery or non-delivery of goods.

Quality of Life and Colorectal Cancer: a Review

Objectives: To describe what is known of quality of life for colorectal cancer patients, to review what has been done in the Australian setting and to identify emerging directions for future research to address current gaps in knowledge. Method: A literature search (using Medline, PsychInfo, CINAHL and Sociological Abstracts) was conducted and 41 articles identified for review. Results: Three key areas relating to quality of life in colorectal cancer patients emerged from the literature review: the definition and measurement of quality of life; predictors of quality of life; and the relationship of quality of life to survival. Results of existing studies are inconsistent in relation to quality of life over time and its relationship to survival. Small sample sizes and methodological limitations make interpretation difficult. Conclusions: There is a need for large-scale, longitudinal, population-based studies describing the quality of life experienced by colorectal cancer patients and its determinants. Measurement and simultaneous adjustment for potential confounding factors would productively advance knowledge in this area, as would an analysis of the economic cost of morbidity to the community and an assessment of the cost effectiveness of proposed interventions. Implications: As the Australian population ages, the prevalence of colorectal cancer within the community will increase. This burden of disease presents as a priority area for public health research. An improved understanding of quality of life and its predictors will inform the development and design of supportive interventions for those affected by the disease.

Does participation in a pain course based on the international association for the study of pain's curricula guidelines change student knowledge about pain?

The People in Pain course was set up as a joint initiative of the Departments of Occupational Therapy and Physiotherapy within the School of Health and Rehabilitation Sciences at The University of Queensland. It was instigated in response to the publication of Pain Curricula for Occupational Therapy and Physiotherapy by the International Association for the Study of Pain (IASP) in 1994 (1). The first year it was offered, the "People in Pain" course comprised 14 h of lecture content. It was then expanded to encompass 28 h of lectures and seminar involvement. OBJECTIVES: To evaluate the impact of participation in a university pain course that meets the IASP pain curricula guidelines to increase health professional students' knowledge about pain. METHODS: Students who participated in the People in Pain course over the first three years were invited to complete the Revised Pain Knowledge and Attitudes Questionnaire (R-PKAQ) pre- and postcourse. Data obtained from 22 students in the short course formed a pilot project, and data from 22 students in the longer version of the course were used in the present study. RESULTS: Examination of the correlation matrix indicated substantial correlations between all R-PKAQ subscales except physiological basis of pain and pharmacological management of pain. In both the pilot project during the first year of the course and the expanded course in the following two years, significant improvement was found in the students' knowledge on five of the six subscales of the R-PKAQ: physiological basis of pain, psychological factors of pain perception, assessment and measurement of pain, cognitive-behavioural methods of pain relief, and pharmacological management of pain. Improvements in the developmental aspects of pain perception subscale failed to reach significance. CONCLUSIONS: An integrated pain course developed according to the pain curriculum guidelines developed by the IASP resulted in increased student knowledge regardless of the length of the program attended.

Clinical aspects of gestational trophoblastic disease: A review based partly on 25-year experience of a statewide registry

Background: Gestational trophoblastic disease is a fascinating group of pregnancy disorders characterised by abnormal proliferation of trophoblast, ranging from benign to malignant. Because the disease is uncommon, there is a need to formulate management with the assistance of collective information. Methodology: A review of available information from English written literature was undertaken especially data reported by registries around the world (Charing Cross Hospital in England, the North-western University and the New England area in the USA as well as our own experience in Queensland, Australia). Where possible, collated data from relevant studies were analysed to answer some of the questions posed in clinical practice, with reference to metastatic disease to liver and brain, twinning of molar gestation and coexisting fetus, and placental-site tumour. Results: We found that molar gestation can be classified according to its clinical presentation which influences the time taken to reach human chorionic gonadotropin (HCG) 'negativity' and the risk of persisting disease. Categorisation of risk is the basis for choice of chemotherapy to achieve good outcomes. Metastases to liver and brain remain problems in management; the development of 'new' metastases during chemotherapy is a very poor prognostic factor. In the variant of twinning with molar gestation and coexisting fetus, it is important to elucidate the fetal karyotype in planning management: a 69XXX fetus is not salvageable but a normal 46XX or 46XY fetus faces the prospect of early preterm delivery. The placental-site tumour is very rare; localised disease is curable by surgery; chemotherapy is less effective in disseminated disease. From collated worldwide data, the recurrence rate after one mole is 1.3% and after two or more is 20%. Reproductive outcome in subsequent pregnancies, even after multidrug chemotherapy, is not different from the general population. Because of the increased risk long-term of second tumours after multidrug chemotherapy a closer surveillance of these patients is necessary Conclusion: In general, the disease in its persisting or malignant form is 'a cancer model par excellence' because of an identifiable precursor condition, a reliable HCG marker, and sensitivity of the disease to cytotoxic drugs. With current management, retention of fertility is possible and normal reproductive outcome assured.

A categoria dos auditores fiscais da Receita Federal do Brasil : a (des) construção da identidade profissional

Este artigo busca revelar o processo de desenvolvimento da categoria dos auditores fiscais da Receita Federal do Brasil (AFRFBs), a partir das mudanças no contexto social e profissional, e a forma como essas mutações concorreram para a construção de uma identidade profissional própria desses servidores. O que se pretende é entender como o contexto político-econômico vem alterando as percepções que esses profissionais têm de si próprios e como as reformas transformaram o modo de exercerem suas funções. A pesquisa, que se dá a partir de uma proposta de transação "quanti-quali", permitiu explorar, na trilha teórica de Dubar, aspectos relevantes do contínuo processo de construção das identidades profissionais ou de perfis identitários desses servidores. Os conhecimentos sobre o trabalho e as formas de identificação profissional na categoria dos auditores fiscais da Receita Federal do Brasil podem contribuir para a reflexão sobre relações de trabalho e processos de gestão pública no Brasil.

Indicadores de Ciência, Tecnologia & Inovação : análise da produção científica e tecnológica da área de conhecimento em Engenharia Civil na Base de Dados da Web of Science

Esta dissertação trata da análise da produção científica e tecnológica internacional e brasileira na área de conhecimento Engenharia Civil, por meio de indicadores bibliométricos. A área Engenharia Civil foi escolhida em razão da sua relevância para o desenvolvimento econômico do país. No entanto, em termos absolutos e relativos, está entre os setores tecnologicamente mais atrasados da economia. A bibliometria é uma disciplina com alcance multidisciplinar que estuda o uso e os aspectos quantitativos da produção científica registrada. Os indicadores de produção científica são objeto de análise de várias áreas do conhecimento, tanto para o planejamento e a execução de políticas públicas de vários setores quanto para maior conhecimento da comunidade científica sobre o sistema em que está inserida. A metodologia utilizada para a elaboração deste estudo descritivo de caráter exploratório foi a análise documental e bibliométrica, baseada em dados das publicações científicas, no período de 1970 a 2012, e tecnológicas, no período de 2001 a 2012, da área Engenharia Civil, indexadas nas bases de dados Science Citattion Index Expanded (SCI); Social Science Citation Index (SSCI); Conference Proceedings Citation Index (CPCI) e da Derwent Innovations Index (DII), que compõem a base de dados multidisciplinar da Web of Sicence (WoS). As informações foram qualificadas e quantificadas com o auxílio do software bibliométrico VantagePoint®. Os resultados obtidos confirmaram o baixo número de publicações científicas e tecnológicas na área de conhecimento Engenharia Civil de autores filiados a instituições de ensino e pesquisa brasileiras quando comparados aos dos países industrializados. Existe um conjunto de fortes condicionantes que ultrapassam o poder de decisão e de influência da academia, dificultando e limitando a disseminação das pesquisas e patentes brasileiras relacionadas a fatores de caráter sistêmico e cultural. A possibilidade de análise de indicadores de produção científica e tecnológica na Engenharia Civil contribui para criar políticas que, se utilizadas por agências de fomento, podem subsidiar investimentos mais fundamentados por parte dos governos e da iniciativa privada, a exemplo do que é feito por outros setores industriais.

Brazil and the economic, political, and environmental multilateralism: the Lula years (2003-2010)

This article discusses Brazil's multilateral policy under Luiz Inácio Lula da Silva's administration, highlighting economic, political and environmental themes. The main argument is that Brazil's multilateral relations during this government reached a new significance with the reinforcement of international coalitions and the articulation with the country's new development model. The country has been using multilateral forums as a way to achieve international projection and support for its development project, highlighting bargaining aspects, variable geometry coalitions and the strengthening of South-South cooperation

Epidemiological aspects of centipede (Scolopendromorphae: Chilopoda) bites registered in Greater S. Paulo, SP, Brazil

INTRODUCTION: The lack of basic knowledge on venomous arthropods and the benignity of the clinical manifestations contribute to the centipede bite victims' not being taken to a treatment reference center, leading to underestimation of the number of cases and minimizing the possibility of a broader epidemiological view. An inventory of the centipede bite occurrences in Greater S. Paulo, Brazil, and the therapeutic methods employed, by the main Brazilian medical center for the notification of poisoning by venomous animals, is presented. METHOD: All patient cards of the period 1980-1989 have been checked as to place, month and time of occurrence; sex, age, affected part of the body, signs and symptoms have been observed, as well as the therapeutic methods employed. The centipedes that caused the accidents were identified at the Arthropods Laboratory. RESULTS: It was registered 216 accidents, with a 69% predominance of the Greater S. Paulo and in only 63% of the cases (136) was the agent brought in by the victim for identification. The genera most frequently represented were Cryptops (58%), Otostigmus (33%) and Scolopendra (4%). Of the 136 cases, 87% showed erythema, edema, hemorrhage, burns, cephalalgia, and intense pain. There was a predominance of accidents in the warm rainy season, in the morning and for females between 21 and 60 years of age. Hands and feet were the parts of the body most affected. The benign evolution of the clinical picture (54%) made therapeutical treatment unnecessary. Only the victims of Scolopendra and Otostigmus (46%) were medicated with anesthetics (51%), analgesics (25%), antihistamines and cortisone (24%). CONCLUSION: The reproductive period of the centipedes, associated with their sinanthropic habits, contributes to the greater incidence of accidents in urban areas in the warm rainy season. Only patients bitten by Scolopendra and Otostigmus require therapeutical treatment.

Os desafios da qualificação profissional pós-secundária não-superior (nível 4) para a inovação empresarial no contexto da União Europeia e dos países da OCDE

A maioria das nações mais desenvolvidas deve, em larga medida, a sua prosperidade à produtividade da sua força de trabalho. Esta produtividade relaciona-se, fundamentalmente, com dois aspectos essenciais. Por um lado, com o nível e adequação das qualificações e competências da população activa, as quais permitem desenvolver o empreendedorismo e criar riqueza e, por outro, com a qualidade e grau de sofisticação dos equipamentos, tecnologias, modelos de organização e sistemas de gestão de que as empresas dispõem. Nesta comunicação, elaborada por convite para apresentação na sessão comemorativa do 20º aniversário da AFTEM, no Porto, após a contextualização das exigências do mercado de trabalho em resultado da inovação empresarial e da emergência das economias baseadas no conhecimento, apresentam-se alguns estudos recentemente concluídos em diversos países e regiões da OCDE, nomeadamente, Austrália, Irlanda, Reino Unido e Escócia – nos quais se foca a necessidade de incrementar o nível de qualificações para responder às necessidades do tecido produtivo por forma a manter a competitividade da indústria e serviços desses países e regiões à escala global; em particular realça-se a importância de se aumentar a percentagem de população activa com nível 4 de qualificação profissional. Aborda-se, ainda, a situação da formação pós secundária não superior em Portugal (nível 4). Conclui-se, formulando algumas recomendações em termos de estratégias e de trabalho futuro com vista a dinamizar as oportunidades de qualificação de nível 4, em estreita articulação com as empresas, como forma de o tecido produtivo nacional dispor de níveis de qualificação de recursos humanos que permitam a mobilidade para novas actividades com maior valor acrescentado e, por esta via, atingir níveis de rentabilidade semelhante à dos restantes estados membros da UE e de outros países da OCDE.

Building a knowledge and learning society in Portugal: adult students in technological schools and higher education institutions

Lifelong learning (LLL) has received increasing attention in recent years. It implies that learning should take place at all stages of the “life cycle and it should be life-wide, that is embedded in all life contexts from the school to the work place, the home and the community” (Green, 2002, p.613). The ‘learning society’, is the vision of a society where there are recognized opportunities for learning for every person, wherever they are and however old they happen to be. Globalization and the rise of new information technologies are some of the driving forces that cause depreciation of specialised competences. This happens very quickly in terms of economic value; consequently, workers of all skills levels, during their working life, must have the opportunity to update “their technical skills and enhance general skills to keep pace with continuous technological change and new job requirements” (Fahr, 2005, p. 75). It is in this context that LLL tops the policy agenda of international bodies, national governments and non-governmental organizations, in the field of education and training, to justify the need for LLL opportunities for the population as they face contemporary employability challenges. It is in this context that the requirement and interest to analyse the behaviour patterns of adult learners has developed over the last few years

The role of Lifelong Learning in the creation of a knowledge-based society for Europe: european policies

Link do editor: http://www.igi-global.com/chapter/role-lifelong-learning-creation-european/13314

The European challenge of KMN and innovation: a skills and competence portfolio for knowledge worker in SME's

Versão editor: http://www.isegi.unl.pt/docentes/acorreia/documentos/European_Challenge_KM_Innovation_2004.pdf

The Role of lifelong learning in creation of a european knowledge-based society

The dominant discourse in education and training policies, at the turn of the millennium, was on lifelong learning (LLL) in the context of a knowledge-based society. As Green points (2002, pp. 611-612) several factors contribute to this global trend: The demographic change: In most advanced countries, the average age of the population is increasing, as people live longer; The effects of globalisation: Including both economic restructuring and cultural change which have impacts on the world of education; Global economic restructuring: Which causes, for example, a more intense demand for a higher order of skills; the intensified economic competition, forcing a wave of restructuring and creating enormous pressure to train and retrain the workforce In parallel, the “significance of the international division of labour cannot be underestimated for higher education”, as pointed out by Jarvis (1999, p. 250). This author goes on to argue that globalisation has exacerbated differentiation in the labour market, with the First World converting faster to a knowledge economy and a service society, while a great deal of the actual manufacturing is done elsewhere.