Environmental and social responsibility: a normative financial reporting concept

The inclusion of environmental and social values in a firm’s policy and key performance indicators can enhance its reputation and create wealth for both the firm and its investors. Social values and associated activities are initially integrated with financial resources through the strategic plan, which requires firms to merge the longer term environmental and social values with short term economic objectives and performance measures. Strategies will differ between individual corporations. This paper provides a normative reporting concept which connects the financial implications associated with longer term planning for environmental and social values, with short term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing, variable costing are integrated to offer opportunities to present both past and predicted information based on a product segment view.

Empirical generalisation as an inadequate cognitive scaffold to theoretical generalisation of a more complex concept

The impact of prior learning on new learning is highlighted by the case of Dean, a Year 8 student who developed his own method to find the sum of the interior angles of a polygon without knowing why his method worked. Enriched transcripts and visual displays of the cognitive, social (Dreyfus, Hershkowitz, & Schwarz, 2001) and affective elements (Williams, 2002) of Dean's interrupted abstraction process informed the identification of factors that inhibited Dean's constructing process. It was found Dean possessed an empirical, not theoretical, generalization (Davydov, 1990) about sums of interior angles of triangles that was an inadequate cognitive artifact for constructing the new more complex theoretical generalization. The study suggests use of tasks designed with the opportunity develop assumed knowledge in conjunction with new concepts.

Reflexivity: a concept and its meanings for practitioners working with children and families

Reflexivity is a concept that is increasingly gaining currency in professional practice literature, particularly in relation to working with uncertainty and as an important feature of professional discretion and ethical practice. This article discusses how practitioners working in child and family welfare/protection organisations understood and interpreted the concept of reflexivity for their practice, as one of the outcomes of larger, collaborative research project. This project was conducted through a series of workshops with practitioners. The overall research that aimed to expand practitioners’ practice repertoires from narrowly-defined risk assessment, to an approach that could account for the uncertainties of practice, included the concept of reflexivity as an alternative or a complement to instrumental accountability that is increasingly a feature in child welfare/protection organisations. This article discusses how the concept of reflexivity was explored in the research and how practitioners interpreted the concept for their practice. We conclude that while concepts like reflexivity are central to formal theories for professional practice, we also recognise that individual practitioners interpret concepts (in ways that are both practically and contextually relevant), thus creating practical meanings appropriate to their practice contexts.

Roman concept of mental capacity to make end-of-life decisions

When assessing decisional competence of patients, psychiatrists have to balance the patients' right to personal autonomy, their condition and wishes against principles of medical ethics and professional discretion. This article explores the age-old legal and ethical dilemmas posed by refusal of vital medical treatment by patients and their mental capacity to make end-of-life decisions against the background of philosophical, legal and medical approaches to these issues in the time of the Younger Pliny (c62–c113 CE). Classical Roman discourse regarding mental competency and "voluntary death" formed an important theme of the vast corpus of Greco-Roman writings, which was moulded not only by legal permissibility of suicide but also by philosophical (in modern terms, moral or ethical) considerations. Indeed, the legal and ethical issues of evaluating the acceptability of end of life decisions discussed in the Letters are as pertinent today as they were 2000 years ago. We may gain valuable insights about our own methodologies and frames of reference in this area of the law and psychiatry by examining Classical Roman approaches to evaluating acceptability of death-choices as described in Pliny's Letters and the writings of some of his peers.

Does the concept of ″altered states of consciousness″ rest on a mistake?

Block (2002) has argued that the multiplicity of meanings ascribed to consciousness is due to the erroneous treatment of very different concepts as a single concept. Block distinguished four notions of consciousness intended to encapsulate the various meanings attributed to the term: phenomenal, access, self, and monitoring consciousness. We argue that what is common to all of these definitions is the implicit distinction between consciousness and the content of consciousness. We critically examine the term “altered state of consciousness” and argue that affixing the qualifier “altered state” to consciousness results in a theoretical confusion of consciousness and its content, that is, consciousness is mistaken for the content of consciousness. We refer to this as the consciousness/content fallacy and argue that it may be avoided if one supplants “altered states of consciousness” with “altered pattern of phenomenal properties,” an extrapolation of the term “phenomenal field.” Implications of the consciousness/content fallacy for theory and research are also considered.

A proposed cyber-terroism SCADA risk framework concept for Australia

Terrorist groups are in theory currently using information and communication technologies (ICTs) to orchestrate their conventional attacks. More recently, terrorists have been developing a new form of capability within the cyber arena to coordinate cyber based attacks. This paper examines a proposed cyber-terrorism SCADA risk framework concept. The paper proposes a conceptual framework which is designed to measure and protect the threat of cyber-terrorism against SCADA systems within Australia. The findings and results of a focus group will be examined to help validate the framework concept.

Mobile banking : concept and potential

The internet and the mobile phone - two technological advancements that have profoundly affected human behaviour in the last decade - have started to converge. The products .of this association are mobile data services. Using a variety of platforms, services are being created to enable mobile devices to perform many activities of the traditional internet, albeit in a reduced format for mobile devices. One area of activity is mobile (m-) banking (one of the first areas of commercial transaction on the wireless internet). Banking is an area that has extended in many different ways in recent years, including telephone and online banking. M-banking provides yet another channel for banking services, and in emerging markets, provides some possibility for becoming a primary channel. This paper examines the strategic implications of m-banking and the strategic positioning of m-banking services in different markets. The paper concludes with a discussion of the future for m-banking services.

Musilian Concept of Modern Man

German-Austrian Robert Musil (1880-1942) is considered an artist with an extremely unorthodox conception of art to a basic human problem. In his time, there existed a dissociation of substance from social values. Musil actually started with this foundation in considering the taunting dilemma that the accelerating technology of the century is overstepping each day the ability of the human mind to adjust to it. Musil maintained that social organization, patterns of thought and cherished ideals correspond to a reality that no longer exists

Cause-related marketing : an extension of the congruity concept

This paper considers the concept of congruity or 'fit' in a cause-related marketing (CRM) context. At present, there is a gap in the literature that explores how nonprofit-forprofit pairings affect a consumer's response to and evaluation of CRM campaigns. This paper develops the concept of 'fit' with particular attention being paid to three dimensions, namely, cognitive, emotional and behavioural congruity and the role these concepts play in determining consumers’ perception of the 'relatedness' of products and causes.

Reactions and responses : the concept of learning networks

In Victoria, Australia, the potential of networks to respond to issues of risk for young people has been identified. Learning networks have become a means to reform resulting in a number of policy strategies by the Victorian Labour government since 2000 and including School Networks and Local Learning and Employment Networks (LLENs). At the same time organic learning networks continue to form at a ‘grass roots’ level as communities respond to perceived needs. This presentation draws on research into the foundation, formation and practice of the Smart Geelong Region Local Learning and Employment Network (SGR LLEN) and considers the opportunities and tensions when government policies take up and institutionalise solutions in ways that potentially work against the conditions that make them effective, viable and sustainable.