872 resultados para International accounting


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This volume examines how disruptive innovations are reshaping industry boundaries and challenging conventional business models and practices in the industries for film, video and photography. The thirteen chapters provide a rich and diverse account of these processes from a wide range of country contexts. The book fills the gap between the study of disruption by innovation scholars in business schools and the recognition of disruption by academics and practitioners from non-business school disciplines and contexts, including the broader social sciences.

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In Australia, international tourists/visitors are one of the highest risk groups for drowning at beaches. Swimming in patrolled areas, between the flags, reduces the risk of drowning with most drownings occuring outside these areas. There is a need to understand beliefs which influence the extent to which international tourists/visitors intend to swim between the flags. The theory of planned behaviour (TPB) and, in particular, the indirect beliefs which underpin constructs in the model, represent a means of determining what factors influence this intention. The current study compared international visitors/tourists as having either low or high intentions to swim between the flags on a range of behavioural, normative, and control beliefs. A series of MANOVAs revealed significant differences between the groups in all three of the beliefs. The findings provide insight into potential foci for message content for use in educational campaigns aimed at keeping international visitors safe on Australian beaches.

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The European Union‐funded collaborative network, COST Action TU1101: Towards safer bicycling through optimization of bicycle helmets and usage, aims to increase scientific knowledge about bicycle helmets in regards to traffic safety and to disseminate this knowledge to stakeholders, including cyclists, legislators, manufacturers, and the scientific community. The COST research team has developed a uniform international survey to better understand attitudinal and other factors that may influence bicycle and helmet usage, as well as crash risk. The online survey is being distributed by project partners in Europe, Israel, Australia, and potentially the US and Canada. The survey contains four types of questions: (1) biographical data, (2) frequency of cycling and amount of cycling for different purposes (e.g., commuting, health, recreation) and in different environments (e.g., bicycle trails, bike lanes, on sidewalks, in traffic), (3) frequency and circumstances for use and non‐use of helmets, attitudes and reasons for it, and; (4) crash involvement and level of reporting to the police. While the potential value of comparative data across countries with very different cycling cultures and safety levels is substantial, there are numerous challenges in developing, conducting, and analyzing the results of the survey. This presentation will focus on the scope of the international study, methodological issues and pitfalls of such a collaborative effort, and on initial results from one country (Israel). To illustrate, two findings from the preliminary Israeli survey indicate that: (1) none of the crashes were reported to the police including the ones involving hospital admission. Although underreporting of bicycle crashes by police is well documented in all countries the extent is unknown, and can be extreme. (2) Older riders tend to ride more for health/exercise reasons, while younger riders tend to ride more for commuting. Thus there is an interaction between riders’ age and the place and times of riding.

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In 2012, the Brisbane International Film Festival officially came of age, celebrating its twenty-first birthday. The festival has emerged from a tumultuous adolescence and redefined its position on the Australian festival circuit as an advocate of locally made films and documentary filmmaking in particular. Brisbane’s International Film Festival opened in 1992 and has since been attended by more than 400,000 filmgoers. The festival is held annually and showcases a diverse range of feature films, documentaries, short films, animation and experimental work, children’s films and retrospectives.

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Modern portfolio theory suggests that investors minimize risk for a given level of expected return by carefully choosing the proportions of various assets. This study sets out to determine the role of the institutional investor in monitoring risk and firm performance. Using a sample of Australian firms from 2006 to 2008, our empirical study shows a positive association between firm-specific risk, risk-management policy, and performance for firms with increasing institutional shareholdings. The study also finds that the significance of this association depends on the institutional investor's ability to influence management, which in turn depends on the size of ownership and whether the investee firm does not have potential business dealings with the investor. We also find that when firms are financially distressed, institutional investors engage in promoting short-term performance or exit rather than support long-term value creation. The results are robust while controlling the potential for endogeneity and using sensitivity tests to control for variants of performance and risk. These findings add to the growing body of literature examining institutional ownership and the importance of understanding the role of risk-management in the risk and return relation.

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This study provides some preliminary insight in relation to the use of social audits by the global clothing and retail companies that source garment products from developing nations. In the era of globalisation, companies based in developed nations have transferred their production locations to many parts of the developing nations. At the same time, there are widespread global stakeholder concerns about the use of child labour, inadequate health and safety standards and poor working conditions at many of these production locations. Social audits appear to be a tool used by companies to monitor working conditions and to ensure that manufacturing takes place in a humane working environment. The study finds that companies use social auditing in order to maintain their legitimacy within the wider community.

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This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and their suppliers in developing nations. The discussion offers essential insights into how different levels of social compliance risk and pressure (including broader stakeholder concerns) move managers to adopt or embrace particular social compliance accounting, reporting and auditing strategies. The book will help readers to understand the major concerns, challenges and dilemmas faced by management in the supply chains of MNCs, and proposes measures that can be taken to resolve those dilemmas. Most importantly, it develops a systematic method of assessing the social compliance performance of suppliers to MNCs. This includes highly detailed accounts of the social compliance performance of suppliers within the clothing industry (in a developing nation) that supply goods to the extensive US and European markets. The book offers a valuable guide, not only for corporate managers but also for practitioners, researchers, academics, and undergraduate and postgraduate business students.

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Policies of inclusion challenge the construct of readiness and require schools to prepare for the diversity of children as they transition to school. However, there is limited empirical evidence concerning how this challenge is met. This paper presents two Australian studies that investigate inclusive practices in the transition to school. Study 1 examined the predictors of child outcomes across a sample of 1831 children in 39 schools. The results indicate that both quantity and quality of programme provision influenced outcomes and that programme effects were particularly potent for children with diverse abilities and backgrounds. Study 2 focuses on pedagogy in three of the schools to highlight how this provision can be achieved. Results show that provisions were reactive, that saliency of children’s needs directed school practices and that professional knowledge impacted on measures of quality. Inclusive processes accounting for both child progress and broader family and teaching influences are necessary for improved transition to school.

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The Kyoto Protocol is remarkable among global multilateral environmental agreements for its efforts to depoliticize compliance. However, attempts to create autonomous, arm’s length and rule-based compliance processes with extensive reliance on putatively neutral experts were only partially realized in practice in the first commitment period from 2008 to 2012. In particular, the procedurally constrained facilitative powers vested in the Facilitative Branch were circumvented, and expert review teams (ERTs) assumed pivotal roles in compliance facilitation. The ad hoc diplomatic and facilitative practices engaged in by these small teams of technical experts raise questions about the reliability and consistency of the compliance process. For the future operation of the Kyoto compliance system, it is suggested that ERTs should be confined to more technical and procedural roles, in line with their expertise. There would then be greater scope for the Facilitative Branch to assume a more comprehensive facilitative role, safeguarded by due process guarantees, in accordance with its mandate. However, if – as appears likely – the future compliance trajectories under the United Nations Framework Convention on Climate Change will include a significant role for ERTs without oversight by the Compliance Committee, it is important to develop appropriate procedural safeguards that reflect and shape the various technical and political roles these teams currently play.