973 resultados para social and environmental accounting
Resumo:
There has been increasing public debate in Australia in recent years about research culture in universities and other publicly funded research agencies such as CSIRO and its impact on Australia's performance in generating economic, social and environmental benefits to the Australian community from the large amount of public funding for R&D. This is the supply side issue. On the demand side there is equally concern about the technology absorptive capacity of Australian. business as illustrated by the low proportion of gross business research expenditure (GERD) spent by business (BERD). Against this background, this paper has explored the views of abut 100 "experts" interviewed in the Australian Global Entrepreneurship Monitor (GEM) studies in the years 2000, 2001, 2002 and 2003 on the issues, strengths and weaknesses of Australia's technology transfer performance as it applies to new technology small firms. The paper has also explored evidence for any longitudinal change over this period.
Resumo:
In recent times, the growing emphasis on graduate outcomes has led to a consensus amongst educators, employers and other stakeholders that a better mix of technical and generic skills should be fostered in accounting students. Given the increased importance placed on generic skill acquisition, this study seeks to gain an understanding of undergraduate accounting students’ perceptions of the skills they feel they acquire during their studies. The increased diversity of the background of students studying accounting in Australia has also raised concerns about the acquisition of generic skills among various student cohorts. Using a case study of accounting students studying at an Australian university, a logistic regression model is applied to determine differences in perceptions of generic skill development between two student cohorts (local and international). The findings indicate that while both groups perceived their degree studies contributed to the development of generic skills, international students thought that their studies aided the development of generic skills more so than local students. Furthermore, it appears that some skills appear to be more successfully integrated into the curriculum than others.
Resumo:
The thesis investigated the social and symbolic significance of acquiring a 'music education' through the taking of piano tuition and external public music examinations. It aimed to discover why the learning of the piano and the certification of musical attainment are so prevalent and revered among Malaysian music students. Its purpose was to unravel the socio-cultural raison d'etre of this approach to music education through the creation of a metatheoretical schema, which is premised upon the theories of symbolic interactionist, George Herbert Mead, music analyst, Heinrich Schenker and social theorist, George Ritzer. Central to the argument in this instance is the symbolic significance associated with the act of playing the piano. The investigation attempted to determine if this 'act' conveyed a symbolic meaning that is peculiar to a specific cultural vista. It further examined the degree to which this practice represented both a validation and a sense of conformity to social norms in the continuity and stability of an expanding middle class society in Malaysia. The Associated Board of the Royal Schools of Music (ABRSM) is the largest of the five main external public music examination boards that operate in Malaysia. Since 1948, over one million candidates have enrolled for ABRSM examinations in Malaysia and a team of approximately thirty ABRSM examiners visit Malaysia for three months every year. The majority of the candidates are pianists. Given such large numbers of piano candidates, one might expect a healthy development of musical talent in the country with aspiring pianists eager to demonstrate their musical prowess. However, this does not seem to be the case. On the contrary, there appears to be a curious lacuna between the growing number of students who enrol for external public music examinations and the seemingly lack of interest in public music making and the honing of general musicianship skills. The thesis hence examined the symbolic meaning of this socio-musicological phenomena.
Resumo:
This thesis examines the implementation of the government educational policy document The Curriculum and Standards Framework. I examined the historical and political motivation behind the development of this document and how it introduced a pervasive new initiative of outcomes based education and accountability based on economic rationalism. In particular I examined the implications this new approach had for visual arts education and the subsequent changes to the arts curriculum. This has entailed the introduction of the aesthetic appreciation of the arts as an outcome of the CSF: The Arts. I applied Bourdieu's theory of cultural reproduction in education which draws predominantly on a Weberian view and a theory of practice. Bourdieu discusses differential educational achievement according to cultural capital stating education requires certain forms of cultural capital that are not equally distributed among the classes. This therefore impedes or enhances life chances according to social class i.e. educational qualifications become a commodity in the labour market and other social fields. I examined how aesthetic appreciation of the arts has evolved historically as a form of social distinction. This entails an abstract element of arts discourse, which demands a certain linguistic competence, and familiarisation, which Bourdieu claims, is developed in the family, as 'cultural capital' this is further perpetuated in schools. The likely outcome is that the introduction of aesthetic appreciation in arts education i.e the demand to 'write about' and 'talk about' art, will perpetuate class inequality due to social and cultural difference. The study has been to examine the practices of arts education in four schools and the extent to which aesthetic appreciation was implemented in the visual arts. Data was collected by case study methods of observation, questionnaire and interview and was interpretive in both quantitative and qualitative methods. I analysed the data based on class differentiation by socioeconomic divisions and examined the school ethos and attitude towards the Arts along with differentiation in cultural capital between student population. I also found teacher and student habitus played a vital role in the implementation of the CSF. This is because habitus can cause resistance to change due to the division between the formulation of the curriculum in the bureaucratic order and the practice of teachers in classrooms. My thesis interprets education as a form of social reproduction, perpetuating the existing social order. However, as Bourdieu asserts and I agree education is a form of symbolic power as it conceals its social function under the guise of neutrality and the technical functional premise. Therefore, this thesis aims to make transparent how the education system serves the interests of the dominant group through curriculum policy. Consequently, it becomes clear how education has far reaching social implications where the distinctions of class are perpetuated through cultural reproduction.
Resumo:
This thesis is a literary history which argues that much of the short fiction published in Australia during the 1980s was deeply influenced by the rapid social and political changes during that decade. My argument concentrates on links between the short stones of the period and the socio/political environment into which they were written. The decade was marked by massive changes in technology, the workplace, and in all other areas of social life. In general terms, the ideology of the 'market' predominated over notions of small 'l' liberalism and the last vestiges of state intervention in the economy. The Australian short story benefited from the social 'experiments' of the 1970s in that its concerns became broader - encompassing the onslaught of feminism, the foregrounding of 'multicultural' concerns, and a move away from the bush into the city as a primary site for narratives. The decade was a rich period for the genre. Why was there a tolerance for a new diversity, in literary terms, when the social and political environment was turning to the right? This is a central question of the thesis. I argue that instead of the 'base' determining the 'superstructure' (i.e. culture) the superstructural changes were essential to the deconstruction of the social and political landscape. This thesis contends that a relationship always exists between the 'literary' and 'the social'. I argue, among other things, that many of the short fictions were influenced by 'postmodern' theory to the extent that they became a form of traumatic note-taking, which masked a late romanticism beneath a fear of the sovereign subject. The fear of 'closure' which insinuated itself into many of the texts, besides being a form of academic corrective, was also a flight from emotional candor. I argue that storytelling was, in many cases, the loser.
Resumo:
The analysis and researches of many scholars and field specialists have gone into these 30 papers. They discuss many of the environmental problems and challenges to human life and existence presented by local and other exploitations and ongoing developments in Southeast Asian countries and marine areas. The authors use tabulated data and unpublished research in the eight sections on: underlying societal drivers and responses to environmental change; climate change and air quality; land transformation and its consequences; hydrology and hydrological cycles; changes in coastal and marine environments; vulnerabilities and adaptations to global environmental changes; and a final paper on a common need for action. This important volume includes reference, data, bibliographies and index.
Resumo:
If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision-making to be influenced by one's culture. However, problems arise when the notion of right differs from one culture to another. The question addressed in this paper is whether the moral reasoning abilities of Australian and Malaysian accounting students in their final year of study differ because of their cultural upbringing. This study uses primary data collected from 34 final year accounting students (12 Australian and 22 Malaysian) enrolled in an Australian degree program. The test scores collected at the beginning and end of the academic year indicate that culture and other explanatory variables do not have an affect on students' moral judgment. The findings in this study suggest that culture as an independent variable does not influence the way accounting students analyse and resolve ethical dilemmas.
Resumo:
It is well established in genetic epidemiology that family history is an important indicator of familial aggregation of disease in a family. A strong genetic risk factor or an environmental risk factor with high familial correlation can result in a strong family history. In this paper, family history refers to the number of first-degree relatives affected with the disease. Cui and Hopper (Journal of Epidemiology and Biostatistics 2001; 6: 331-342) proposed an analytical relationship between family history and relevant genetic parameters. In this paper we expand the relationship to both genetic and environmental risk factors. We established a closed-form formula for family history as a function of genetic and environmental parameters which include genetic and environmental relative risks, genotype frequency, prevalence and familial correlation of the environmental risk factor. The relationship is illustrated by an example of female breast cancer in Australia. For genetic and environmental relative risks less than 10, most of the female breast cancer cases occur between the age of 40 and 60 years. A higher genetic or environmental relative risk will move the peak of the distribution to a younger age. A more common disease allele or more prevalent environmental risk factor will move the peak to an older age. For a proband with breast cancer, it is most likely (with probability ge80%) that none of her first-degree relatives is affected with the disease. To enable the probability of having a positive family history to reach 50%, the environmental relative risks must be extremely as high as 100, the familial correlation as high as 0.8 and the prevalence as low as 0.1. For genetic risk alone, even the relative risk is as high as 100, the probability of having a positive family history can only reach about 30%. This suggests that the environmental risk factor seems to play a more important role in determining a strong family history than the genetic risk factor.
Resumo:
Business ethics emerged as a major public concern following a spate of corporate collapses during the 1980s and early 2000s, Corporate collapses such as HIH and Harris Scarfe in Australia; Enron, Worldcom and Global Crossing in the US; and Parmalat in Europe, have precipitated questions about the business and accounting practices of these firms and the role played by their accountants and auditors, According to Armstrong et al. (2003, p, 1), one can hardly pick up a business publication today without noting some reference to an accounting scandal....The sheer number of accounting abuses serves as prima facie evidence that something more is needed in terms of accounting ethics.
Resumo:
This paper investigates how social and environmental NGOs use the news media to create changes in the operations and associated accountabilities of multinational companies operating in, or sourcing products from, a developing country. In this research, we explicitly seek the views of senior officers from global and local NGOs operating in Bangladesh, as well as the views of journalists from major global and local news media organisations. Our results show that social and environmental NGOs strategically use the news media to effect change in the operating and disclosure policies pertaining to corporate labour practices. More particularly, both the NGOs and the news media representatives stated that NGOs would be relatively powerless to create change without media coverage. Our results also show that the media agenda has been responsible for creating improvements in working condition within Bangladesh, but further improvements are necessary. This is the first known study to specifically address the joint role of NGOs and the news media in creating changes in the social and environmental operating and disclosure practices of organisations operating in developing countries.
Resumo:
Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country.
Design/methodology/approach – Senior executives from a major organisation in Bangladesh are interviewed to determine the pressures being exerted on them in terms of their social and environmental performance. The perceptions of pressures are then used to explain – via content analysis – changing social and environmental disclosure practices.
Findings – The results show that particular stakeholder groups have, since the early 1990s, placed pressure on the Bangladeshi clothing industry in terms of its social performance. This pressure, which is also directly related to the expectations of the global community, in turn drives the industry's social policies and related disclosure practices.
Research limitations/implications – The findings show that, within the context of a developing country, unless we consider the managers' perceptions about the social and environmental expectations being imposed upon them by powerful stakeholder groups then we will be unable to understand organisational disclosure practices.
Originality/value – This paper is the first known paper to interview managers from a large organisation in a developing country about changing stakeholder expectations and then link these changing expectations to annual report disclosures across an extended period of analysis.
Resumo:
The focus of this research was to obtain an understanding of the social and sexual behaviour of adolescents with High Functioning Autism (HFA) or Down Syndrome (DS) in comparison to Typically Developing (TD) adolescents across cultures. The findings highlight the importance of cross-cultural research and indicate the need for sex education. The portfolio presents four case studies which support the proposition that insecure attachment is only likely to lead to depression in the presence of socially-related and other psychological difficulties, since not all insecurely attached children develop depressive symptoms.
Resumo:
This thesis examined the nature of the body image construct, as well as the relationships between body image and self-esteem, depression, anxiety, and social functioning. Body image was demonstrated to play an important role in the everyday lives of adolescent boys and girls, and men and women throughout adulthood.