Internal audit involvement in enterprise risk management

Purpose The paper examines the impact of internal auditors’ involvement in Enterprise Risk Management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating (i) the internal auditor’s involvement in ERM and (ii) the strength of the relationship between internal audit and the audit committee. Participants are 117 certified internal auditors. The study also gathers descriptive data on the use of ERM. Findings The study indicates that a high involvement in ERM impacts the perceptions of internal auditors’ willingness to report a breakdown in risk procedures to the audit committee. However, a strong relationship with the audit committee does not appear to affect their perceived willingness to report. The study also finds that the majority of organisations have recently adopted ERM. Internal auditors are involved in ERM assurance activities but some also engage in activities that could compromise objectivity.

Will the new ABC Arts Council Win Back the Arts Community?

The ABC’s major arts announcement this month appears at first glance to be good news for one of its core constituencies. The national broadcaster will establish an Arts Council and will roll out several new arts programming initiatives. The Corporation’s relationship with the arts community has been strained in recent years, so the new programming initiatives should be greeted positively. But without significant new funding, coupled with the uncertainties of a looming federal budget, some commentators are seeing this as little more than a shuffling of the deckchairs.

Calibration functions for estimating soil moisture from GPR dielectric constant measurements

Ground-penetrating radar (GPR) is widely used for assessment of soil moisture variability in field soils. Because GPR does not measure soil water content directly, it is common practice to use calibration functions that describe its relationship with the soil dielectric properties and textural parameters. However, the large variety of models complicates the selection of the appropriate function. In this article an overview is presented of the different functions available, including volumetric models, empirical functions, effective medium theories, and frequency-specific functions. Using detailed information presented in summary tables, the choice for which calibration function to use can be guided by the soil variables available to the user, the frequency of the GPR equipment, and the desired level of detail of the output. This article can thus serve as a guide for GPR practitioners to obtain soil moisture values and to estimate soil dielectric properties.

Guest editorial : the body and the law

This issue of the Journal of Law and Medicine seeks to explore the law's relationship with the human body within a broad context of social, cultural and technological considerations. It does this both in terms of the ways in which the law constitutes the body (for example, by labelling it as property or otherwise), and in terms of the legal rules which regulate rights to bodies and body parts.

Tragedy and assimilation: Occupying the patterned surface

This chapter draws on biographical data about two notable pattern designers of wall surfaces in the interior. Both had personal histories of multiple careers and geographical locations and both their lives ended in mysterious circumstances. One of the pattern designers, Jim Thompson, disappeared in the Malaysian highlands in 1967 and was never found. The other, Florence Broadhurst, was brutally murdered in 1977; her case remains unsolved. This chapter theorizes that the patterned surface attracted Broadhurst and Thompson as a space to occupy and record their divergent pasts, and questions what it is to lose oneself in the surface of the interior, to find freedom (or slavery) in the abdication of control. This notion is further evidenced in creative works, including the Australian film Candy and the work by skin illustrator Emma Hack. What is it to work with the self as a two-dimensional representation in the outside world? Occupying the surface suggests a reflexive relationship with identity, that makes-over and re-shapes truths, lies and re-constructions. The chapter reminds us that the surface is never in stasis.

Age and gender differences in objectively measured physical activity in youth

Purpose The purpose of this study was to evaluate age and gender differences in objectively measured physical activity (PA) in a population-based sample of students in grades 1–12. Methods Participants (185 male, 190 female) wore a CSA 7164 accelerometer for 7 consecutive days. To examine age-related trends, students were grouped as follows: grades 1–3 (N = 90), grades 4–6 (N = 91), grades 7–9 (N = 96), and grades 10–12 (N = 92). Bouts of PA and minutes spent in moderate-to-vigorous PA (MVPA) and vigorous PA (VPA) were examined. Results Daily MVPA and VPA exhibited a significant inverse relationship with grade level, with the largest differences occurring between grades 1–3 and 4–6. Boys were more active than girls; however, for overall PA, the magnitudes of the gender differences were modest. Participation in continuous 20-min bouts of PA was low to nonexistent. Conclusion Our results support the notion that PA declines rapidly during childhood and adolescence and that accelerometers are feasible alternatives to self-report methods in moderately sized population-level surveillance studies.

Personal Epistemologies and Teaching

Over the last three decades, a growing body of research related to epistemic beliefs has been identified as a crucial for understanding teaching and learning (Yadav, Herron, & Samarapungavan, 2011). In particular, research related to beliefs about teaching, learning and knowledge has been considered important for understanding why teachers engage in certain approaches to pedagogy, curriculum and assessment in classrooms (Stromlo & Bråten, 2011). The beliefs held by teachers about knowledge and knowing, otherwise known as personal epistemology (Hofer, 2010), have been shown to influence other knowledge and beliefs (Schommer-Aikens, 2004). Five and Buehl (2012) indicated that because an individual’s understanding of reality is always seen through the lens of existing beliefs, the role of beliefs as a filter is particularly relevant in the context of teacher education. That is, if beliefs influence how individuals interpret new information and experiences, preservice and practicing teachers’ beliefs shape what and how they learn about teaching.” (p. 470-480). It is likely that such beliefs have an important relationship with teacher knowledge and practices...

An analysis of ranking principles and retrieval strategies

The assumptions underlying the Probability Ranking Principle (PRP) have led to a number of alternative approaches that cater or compensate for the PRP’s limitations. All alternatives deviate from the PRP by incorporating dependencies. This results in a re-ranking that promotes or demotes documents depending upon their relationship with the documents that have been already ranked. In this paper, we compare and contrast the behaviour of state-of-the-art ranking strategies and principles. To do so, we tease out analytical relationships between the ranking approaches and we investigate the document kinematics to visualise the effects of the different approaches on document ranking.

Natural disasters and the responsibility to protect

The International Law Commission (ILC) study on the protection of persons in the event of disasters has been ongoing since 2006. During this period, there has been continuous debate in the literature and in consultations with States as to whether the study should explore the Responsibility to Protect (R2P) persons in the event of natural disasters. In this article, the rationale for this continuing argument is explored considering that the ILC has repeatedly stated since 2008 that the study’s topic – assistance in the event of natural disasters – has no legal relationship with the R2P principle. In the final section it is proposed that the real knowledge gap in the ILC discussion and study is the positive affirmation of the rights of those most affected by natural disasters – women.

Introduction

"The Responsibility to Protect (R2P) is a major new international principle, adopted unanimously in 2005 by Heads of State and Government. Whilst it is broadly acknowledged that the principle has an important and intimate relationship with international law, especially the law relating to sovereignty, peace and security, human rights and armed conflict, there has yet to be a volume dedicated to this question. The Responsibility to Protect and International Law fills that gap by bringing together leading scholars from North America, Europe and Australia to examine R2P’s legal content. The Responsibility to Protect and International Law focuses on questions relating to R2P’s legal quality, its relationship with sovereignty, and the question of whether the norm establishes legal obligations. It also aims to introduce readers to different legal perspectives, including feminism, and pressing practical questions such as how the law might be used to prevent genocide and mass atrocities, and punish the perpetrators."--publisher website

Conclusion

"The Responsibility to Protect (R2P) is a major new international principle, adopted unanimously in 2005 by Heads of State and Government. Whilst it is broadly acknowledged that the principle has an important and intimate relationship with international law, especially the law relating to sovereignty, peace and security, human rights and armed conflict, there has yet to be a volume dedicated to this question. The Responsibility to Protect and International Law fills that gap by bringing together leading scholars from North America, Europe and Australia to examine R2P’s legal content."--publisher website

Legitimising Rejection : International Refugee Law in Southeast Asia

The 1951 Convention Relating to the Status of Refugees and the 1967 Protocol Relating to the Status of Refugees are the two primary international legal instruments that states use to process asylum seekers' claim to refugee status. However, in Southeast Asia only two states have acceded to these instruments. This is seemingly paradoxical for a region that has been host to a large number of asylum seekers who, as a result, are forced to live as ‘illegal migrants’. This book examines the region's continued rejection of international refugee law through extensive archival analysis and argues that this rejection was shaped by the region’s response to its largest refugee crisis in the post-1945 era: the Indochinese refugee crisis from 1975 to 1996. The result is a seminal study into Southeast Asian's relationship with international refugee law and the impact that this has had on states surrounding the region, the UNHCR and the asylum seekers themselves.

The rise and demise of the Inspector of Schools in Queensland

The colony of Queensland, established on 10 December 1859, passed its first Education Act in 1860. This enabled the government to provide for the education of all children from six to twelve years of age. The Board of General Education appointed its first Inspector of Schools in 1863, and he was followed by over 400 men — and later women — to inspect schools and teachers to guarantee conformity and efficiency. In 1875, education became a ministerial responsibility and the Department of Public Instruction was established. Teachers never seemed to enjoy a friendly working relationship with inspectors, and with the establishment of the Queensland Teachers Union, hostility increased. Eventually, in 1989, the Inspector of Schools position was abolished.

Exploring innovation driven value creation in B2B service firms : The roles of the manager, employees, and customers in value creation

This study adopts the premise that innovation capability underpins a service firm's value creation ability and that management style, employee behaviors and marketing underpin its innovation capability. This study examines the role of managers and employees in the creation and delivery of superior value to customers via the firm's innovation capability. To test this premise the current study examines the role of transformational leadership (TFL) as an aspect of the service firm's management style in creating and delivering value to customers through its services. This study adopts a multi-level study, collecting data from managers, employees and customers of service firms in a Southeast-Asian country, Cambodia. The results show that a service firm's innovation capability has a positive effect on the firm's value offering (VO), the VO has a positive relationship with customer perceived value-in use (PVI), and PVI has a positive relationship with firm performance. This study also finds moderating effects of TFL on the relationship between service innovation capability and VO, and of service marketing capability on the relationship between VO and PVI respectively.

Examining the role of within functional area resource–capability complementarity in achieving customer and product-based performance outcomes

Adopting both the resource-based view and dynamic capability theory this study advances the contention that firms must possess both resources and capabilities at a superior level to achieve superior customer and product performance. To examine this contention this study investigates the individual effect of the complementarity between marketing resources and capability and complementarity between innovation resources and capability on customer and product performance respectively. The results of a survey of 171 B2B manufacturing firms show a significant main effect for complementarity between marketing resources–capability and complementarity between innovation resources–capability on customer and product performance. The findings also show that complementarity marketing resources–capability has a stronger positive relationship with customer performance than with product performance, while complementarity between innovation resources–capability has a stronger positive relationship with product performance than with customer performance.