989 resultados para best interests


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The complexity and effort required to achieve the widespread implementation of best-practice child interview guidelines justifies the establishment of structures to enhance cross-jurisdictional sharing of expertise, resources and training delivery support. Australia has made great strides toward such a system via work currently being undertaken by police jurisdictions to facilitate greater consistency in education and training for practitioners in the area of investigative interviewing, strengthening collaboration between police and tertiary education institutions, and growing commitment to evidence-based policy and practice among police executives. To maximise progress, however, organisations need to consider the development of a coordinated continual quality improvement approach. This will be impeded by three structural elements: access to field interviews for practitioner feedback and organisational evaluation, interviewer tenure and case tracking. This article discusses each element, their roles within a national best-practice interview framework, and attempts by some jurisdictions to address them. It also provides recommendations to guide further reform.

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In this paper we derive conditions under which optimal tax rates for addictive goods exceed tax rates for non-addictive consumption goods within a rational addiction framework where exogenous government spending cannot be financed with lump sum taxes. We reexamine classic results on optimal commodity taxation and find a rich set of new findings. Two dynamic effects exist. First, households anticipating higher future addictive tax rates reduce current addictive consumption, so they will be less addicted when the tax rate increases. Therefore, addictive tax revenue falls prior to the tax increase. Surprisingly, the optimal tax rate on addictive goods is generally decreasing in the strength of tolerance, since strong tolerance strengthens this tax anticipation effect. Second, high current tax rates on addictive goods make households less addicted in the future, affecting all future tax revenues in a way which depends on how elasticities are changing over time. Classic results on uniform commodity taxation emerge as special cases when elasticities are constant and the addiction function is homogeneous of degree one. Finally, we also study features of addictive goods such as complementarity to leisure that, while not directly related to the definition of addiction, are nonetheless properties many addictive goods display.

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Friedrich Hayek and Michael Polanyi corresponded with each other for the best part ofthirty years. They had shared interests that included science, social science, economics,epistemology, history of ideas and political philosophy. Studying their  correspondenceand related writings, this article shows that Hayek and Polanyi were committedLiberals but with different understandings of liberty, the forces that endanger liberty,and the policies required to rescue it.

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Food allergy has a dramatic impact on a child's (and their family's) quality of life and places a major financial burden on the community. It has been hypothesized that the increase in food allergy may relate to the concordant rise in prevalence of vitamin D insufficiency. More recently a second hypothesis has implicated vitamin A sufficiency in the development of immune tolerance. Together, these hypotheses have prompted investigation into the circulating levels of vitamins A and D in relation to food allergy prevalence. This review aims to examine the relationship between vitamins A and D and food allergy. The first part of this review presents the available epidemiological data which proposes a dramatic increase of food allergy and related anaphylaxis during the last two decades. There is some indirect evidence that variation in food allergy prevalence within countries might be linked with ambient ultra violet radiation exposure and thus potentially with vitamin D levels. Only a few studies to date have directly examined the relationship between measured serum vitamin D levels and either food sensitization or allergy. The significance of vitamin A in food allergy prevalence is only provided through a hypothetical association due to its role in the immune system. The second part of this review discusses the relevant aspects of the analytical methods to assess vitamin A and D levels in children. The primary methods utilized relate to measuring the main circulating forms of vitamins A and D in blood i.e. retinol and 25-hydroxy-vitamin-D3 respectively. Chromatographic separation coupled with mass spectrometric detection is considered the gold standard method for both vitamins. These analytical methods should be fully validated for the use in pediatric populations to ensure they are fit for their clinical purpose.

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This article presents a reflective analysis of an outreach programme called the Digital Divas Club. This curriculum-based programme was delivered in Australian schools with the aim of stimulating junior and middle school girls’ interest in computing courses and careers. We believed that we had developed a strong intervention programme based on previous literature and our collective knowledge and experiences. While it was coordinated by university academics, the programme content was jointly created and modified by practicing school teachers. After four years, when the final data were compiled, it showed that our programme produced significant change to student confidence in computing, but the ability to influence a desire to pursue a career path in computing did not fully eventuate. To gain a deeper insight in to why this may be the case, data collected from two of the schools are interrogated in more detail as described in this article. These schools were at the end of the expected programme outcomes. We found that despite designing a programme that delivered a multi-layered positive computing experience, factors beyond our control such as school culture and teacher technical self-efficacy help account for the unanticipated results. Despite our best laid plans, the expectations that this semester long programme would influence students’ longer term career outcomes may have been aspirational at best.

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Interactive digital media learning resources and mobile devices offer flexible teaching and learning options and experiences for the student and teacher. Recent technological advancements of mobile devices, release of forth generation mobile broadband and discussions of a fifth generation to come mean that interactive digital media rich content delivered over mobile devices will become mainstream. Given the popularity of mobile devices such as smartphones, laptops, netbooks and digital tablets all have capacity to deliver interactive digital media content, the design and pedagogical factors of mobile learning resources is fundamental. Course designers and education developers need to consider the design and pedagogical considerations involved in the creation of these learning resources. This paper provides best practices and guidelines that course designers and educational developers can use to help them design and develop interactive digital media learning resources for mobile devices.

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Abstract
Purpose– The purpose of this paper is to examine the factors which determine the adoption of best HR practices in Chinese small- and medium-sized enterprises (SMEs).
Design/methodology/approach – Regression analysis was utilized to analyse survey data obtained from 345 enterprises operating across China in a wide range of industrial sectors.
Findings – Enterprises with greater resources in terms of their size, their relationships with external organizations, their cooperation with foreign partners and the human capital of their CEO were found to be more likely to adopt best HR practices. Contrary to the findings of the existing literature no relationship was found of a relationship between family ownership and the use of best HR practices.
Research limitations/implications – The cross-sectional design is an obvious limitation of the study. Other limitations relate to the generalizability of the study findings outside the context in which the research was undertaken, and the use of convenience sampling.
Practical implications – Enterprises should consider building strategic relationships with external organizations and developing cooperation with foreign partners as a way of leveraging human resource expertise at a limited cost.
Originality/value – This is the first study to examine how differences in the resource endowments of Chinese SMEs influence their adoption of best HR practices.

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This study investigates the influence of vocational interests on the learning approach of accounting students at the undergraduate level. It brings together two theoretical models: vocational interests and approaches to learning, to investigate student learning in the accounting discipline. The research focus is supported by more general findings from the education literature which suggest that interest-oriented learning leads to superior approaches to learning. The research was tested using 917 tertiary accounting students across two universities. The associations between vocational interests and learning approaches provide support for the theoretical model linking vocational interests (e.g. conventional) with deep learning approaches in a tertiary accounting environment. There are practical implications for the teaching of accounting with particular reference to whether the current curriculum reinforces the values of those individuals with conventional interests.