912 resultados para Management audit.


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The purpose of this paper is to investigate the essential elements of sport management in Australia in the 1990's. The essential purpose is to view these elements from a legal perspective. In the past 12 months there has been at least three conferences in the sports law area. The majority of this paper has been allocated to the area of legal liability, especially the legal relationships evolving between the player and his co-participant, the player and his club, the player and his coach, and the duties and liabilities of the coach and the club. The area of insurance will also be discussed as it is a vital element in protecting the players, coaches and clubs in the event of any litigation. A well publicised case was that of Rogers v Bugden where the plaintiff Steven Rogers, who was a first grade rugby league football player for Cronulla, suffered a broken jaw and sued his co-participant Mark Bugden and Bugden's employer Canterbury/Bankstown District Rugby League Football Club. It was held that there was a contract of employment and Canterbury/Bankstown was found to be vicariously liable and was ordered to pay Rogers the sum of $68,154.00. The legal actions in tort and negligence are increasing. Sports managers will need to investigate thoroughly the protection available for their clients.

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My interest in career paths in the third sector came from three early observations. First, the majority of workers appear to be women, in fact 77% of community sector community services in NSW (O'Donnell, 1985). Second, when asked about their career, most workers express the opinion that they have none. Third, when I examined the individual career paths of community sector workers I was struck by the stop and start nature of their paid work. Even, or perhaps especially, well qualified workers would move out of a position after about two years often to a more difficult position in a new area, with little or no salary increase and little prospect of future promotion. Indeed, there appears to be little career path available. These observations raise a number of important questions, some of which will be explored in this paper. What is the structure of the third sector labour market? What is the staff structure of third sector organisations? Is it true that career paths are unavailable, either within organisations or within the sector? If none exists, why do workers stay in the field? What motivates them? If there is a high turnover of staff, is this the reason? What are the implications of all this? If some sort of career path does exist, why do workers deny having a career? What do we mean by `career' anyway?

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Organizations adopt a Supply Chain Management System (SCMS) expecting benefits to the organization and its functions. However, organizations are facing mounting challenges to realizing benefits through SCMS. Studies suggest a growing dissatisfaction among client organizations due to an increasing gap between expectations and realization of SCMS benefits. Further, reflecting the Enterprise System studies such as Seddon et al. (2010), SCMS benefits are also expected to flow to the organization throughout its lifecycle rather than being realized all at once. This research therefore proposes to derive a lifecycle-wide understanding of SCMS benefits and realization to derive a benefit expectation management framework to attain the full potential of an SCMS. The primary research question of this study is: How can client organizations better manage their benefit expectations of SCM systems? The specific research goals of the current study include: (1) to better understand the misalignment of received and expected benefits of SCM systems; (2) to identify the key factors influencing SCM system expectations and to develop a framework to manage SCMS benefits; (3) to explore how organizational satisfaction is influenced by the lack of SCMS benefit confirmation; and (4) to explore how to improve the realization of SCM system benefits. Expectation-Confirmation Theory (ECT) provides the theoretical underpinning for this study. ECT has been widely used in the consumer behavior literature to study customer satisfaction, post-purchase behavior and service marketing in general. Recently, ECT has been extended into Information Systems (IS) research focusing on individual user satisfaction and IS continuance. However, only a handful of studies have employed ECT to study organizational satisfaction on large-scale IS. The current study will enrich the research stream by extending ECT into organizational-level analysis and verifying the preliminary findings of relevant works by Staples et al. (2002), Nevo and Chan (2007) and Nevo and Wade (2007). Moreover, this study will go further trying to operationalize the constructs of ECT into the context of SCMS. The empirical findings of the study commence with a content analysis, through which 41 vendor reports and academic reports are analyzed yielding sixty expected benefits of SCMS. Then, the expected benefits are compared with the benefits realized at a case organization in the Fast Moving Consumer Goods industry sector that had implemented a SAP Supply Chain Management System seven years earlier. The study develops an SCMS Benefit Expectation Management (SCMS-BEM) Framework. The comparison of benefit expectations and confirmations highlights that, while certain benefits are realized earlier in the lifecycle, other benefits could take almost a decade to realize. Further analysis and discussion on how the developed SCMS-BEM Framework influences ECT when applied in SCMS was also conducted. It is recommended that when establishing their expectations of the SCMS, clients should remember that confirmation of these expectations will have a long lifecycle, as shown in the different time periods in the SCMS-BEM Framework. Moreover, the SCMS-BEM Framework will allow organizations to maintain high levels of satisfaction through careful mitigation and confirming expectations based on the lifecycle phase. In addition, the study reveals that different stakeholder groups have different expectations of the same SCMS. The perspective of multiple stakeholders has significant implications for the application of ECT in the SCMS context. When forming expectations of the SCMS, the collection of organizational benefits of SCMS should represent the perceptions of all stakeholder groups. The same mechanism should be employed in the measurements of received SCMS benefits. Moreover, for SCMS, there exists interdependence of the satisfaction among the various stakeholders. The satisfaction of decision-makers or the authorized staff is not only driven by their own expectation confirmation level, it is also influenced by the confirmation level of other stakeholders‘ expectations in the organization. Satisfaction from any one particular stakeholder group can not reflect the true satisfaction of the client organization. Furthermore, it is inferred from the SCMS-BEM Framework that organizations should place emphasis on the viewpoints of the operational and management staff when evaluating the benefits of SCMS in the short and middle term. At the same time, organizations should be placing more attention on the perspectives of strategic staff when evaluating the performance of the SCMS in the long term.

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The objective of this study was to identify key factors differentiating between exporters and non-exporters in the Chilean wine industry. Based on survey data collected from 61 wineries, the findings show that the main barriers for non-exporters are the lack of financial resources, limited quantities of stock for market expansion, management’s lack of knowledge and experience, and the high cost of travelling and participating in trade shows. The results also show that managers have educational levels and international experience exceeding those of other comparable New World wineries. Finally, in developing their main international markets, Chilean wineries did not target psychically close markets as identified in previous wine industry studies

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Traditionally navigational safety analyses rely on historical collision data which is often hampered because of low collision counts, insufficiency in explaining collision causation, and reactive approach to safety. A promising alternative approach that overcomes these problems is using navigational traffic conflicts or near-misses as an alternative to the collision data. This book discusses how traffic conflicts can effectively be used in modeling of port water collision risks. Techniques for measuring and predicting collision risks in fairways, intersections, and anchorages are discussed by utilizing advanced statistical models. Risk measurement models, which quantitatively measure collision risks in waterways, are discussed. To predict risks, a hierarchical statistical modeling technique is discussed which identifies the factors influencing the risks. The modeling techniques are illustrated for Singapore port data. Results showed that traffic conflicts are an ethically appealing alternative to collision data for fast, reliable and effective safety assessment, thus possessing great potential for managing collision risks in port waters.

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The Texas Department of Transportation (TxDOT) is concerned about the widening gap between pavement preservation needs and available funding. Thus, the TxDOT Austin District Pavement Engineer (DPE) has investigated methods to strategically allocate available pavement funding to potential projects that improve the overall performance of the District and Texas highway systems. The primary objective of the study presented in this paper is to develop a network-level project screening and ranking method that supports the Austin District 4-year pavement management plan development. The study developed candidate project selection and ranking algorithms that evaluated pavement conditions of each project candidate using data contained in the Pavement Management Information system (PMIS) database and incorporated insights from Austin District pavement experts; and implemented the developed method and supporting algorithm. This process previously required weeks to complete, but now requires about 10 minutes including data preparation and running the analysis algorithm, which enables the Austin DPE to devote more time and resources to conducting field visits, performing project-level evaluation and testing candidate projects. The case study results showed that the proposed method assisted the DPE in evaluating and prioritizing projects and allocating funds to the right projects at the right time.

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Phenomenology is a term that has been described as a philosophy, a research paradigm, a methodology, and equated with qualitative research. In this paper first we clarify phenomenology by tracing its movement both as a philosophy and as a research method. Next we make a case for the use of phenomenology in empirical investigations of management phenomena. The paper discusses a selection of central concepts pertaining to phenomenology as a scientific research method, which include description, phenomenological reduction and free imaginative variation. In particular, the paper elucidates the efficacy of Giorgi’s descriptive phenomenological research praxis as a qualitative research method and how its utility can be applied in creating a deeper and richer understanding of management practice.

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Objectives: Researchers have suggested that approximately 1% of individuals within the community have psychopathic tendencies (Neumann and Hare, 2008), although confirmatory evidence is scant. Design: The current study aimed to extend previous research beyond university student samples to explore the effect of impression management and self-deception on the identification of psychopathic traits. Methods: A non-incarcerated community sample comprising of 300 adults completed the Self-Reported Psychopathy scale – version 3 (SRP-III; Paulhus, Hemphill & Hare, in press) as well as the Paulhus Deception Scales (PDS; Paulhus, 1998). Results: Results indicated that at least 1% of the current community sample had clear psychopathic tendencies, and that such tendencies were found in younger males who mis-used alcohol. Conclusions: Importantly, individuals with psychopathic traits did not present with an inflated propensity to distort assessment responses, which provides support for future research endeavours that aim to conduct larger-scale psychopathy assessments within the community. This paper further outlines the study implications in regards to the practical assessment of psychopathy.

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Technologies such as smart meters and electricity feedback are becoming an increasingly compelling focus for HCI researchers in light of rising power prices and peak demand. We argue, however, that a pre-occupation with the goal of demand management has limited the scope of design for these technologies. In this paper we present our work-in-progress investigating the potential value of socially sharing electricity information as a means of broadening the scope of design for these devices. This paper outlines some preliminary findings gathered from a design workshop and a series of qualitative interviews with householders in Brisbane, Australia, regarding their attitudes towards electricity feedback and sharing consumption information. Preliminary findings suggest that; (1) the social sharing of electricity feedback information has the potential to be of value in better informing consumption decisions, however; (2) the potential for sharing may be constrained by attitudes towards privacy, trust and the possibility of misinformation being shared. We conclude by outlining ideas for our future research on this topic and invite comments on these ideas.

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This case study reports on the impact and business transformation of an IMP³rove assessment and follow-up workshop on Australian SME LEVESYS (www.levesys.com), which was undertaken by QMI Solutions. Innovation was not a foreign term to the company, which focuses on the development of enterprise resource planning (ERP) software for the Australian construction sector. However, before seeing and undergoing the IMP³rove process, this company had difficulty articulating their innovation problems and, therefore, had not achieved growth targets from its R&D efforts. This case study highlights the role of IMP³rove in assisting LEVESYS to take the first step in transforming itself through innovation.

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Program management serves as an overall vehicle for the transformation effort. It aims to support the implementation of the decided strategy in order to achieve the expected benefits in a business transformation initiative. A program is defined as a group of related projects managed in a coordinated way to obtain benefits and control not available when managing them individually . A project on the other hand, is a temporary endeavor undertaken to create a unique product, service, or result. Projects tend to have definite start and finish points, with the aim of delivering a predetermined output, giving them relatively clear development paths from initiation to delivery. Programs, on the contrary, exist to create value by enriching the management of projects in isolation. Programs typically have a more strategic vision of the desired end goal, but no clearly defined path to get there. Therefore, program management is expected to deal with the uncertainty surrounding the achievement of the vision, whereas projects work best where the outputs can be well defined.

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Background On-site wastewater treatment system (OWTS) siting, design and management has traditionally been based on site specific conditions with little regard to the surrounding environment or the cumulative effect of other systems in the environment. The general approach has been to apply the same framework of standards and regulations to all sites equally, regardless of the sensitivity, or lack thereof, to the receiving environment. Consequently, this has led to the continuing poor performance and failure of on-site systems, resulting in environmental and public health consequences. As a result, there is increasing realisation that more scientifically robust evaluations in regard to site assessment and the underlying ground conditions are needed. Risk-based approaches to on-site system siting, design and management are considered the most appropriate means of improvement to the current standards and codes for on-site wastewater treatment systems. The Project Research in relation to this project was undertaken within the Gold Coast City Council region, the major focus being the semi-urban, rural residential and hinterland areas of the city that are not serviced by centralised treatment systems. The Gold Coast has over 15,000 on-site systems in use, with approximately 66% being common septic tank-subsurface dispersal systems. A recent study evaluating the performance of these systems within the Gold Coast area showed approximately 90% were not meeting the specified guidelines for effluent treatment and dispersal. The main focus of this research was to incorporate strong scientific knowledge into an integrated risk assessment process to allow suitable management practices to be set in place to mitigate the inherent risks. To achieve this, research was undertaken focusing on three main aspects involved with the performance and management of OWTS. Firstly, an investigation into the suitability of soil for providing appropriate effluent renovation was conducted. This involved detailed soil investigations, laboratory analysis and the use of multivariate statistical methods for analysing soil information. The outcomes of these investigations were developed into a framework for assessing soil suitability for effluent renovation. This formed the basis for the assessment of OWTS siting and design risks employed in the developed risk framework. Secondly, an assessment of the environmental and public health risks was performed specifically related the release of contaminants from OWTS. This involved detailed groundwater and surface water sampling and analysis to assess the current and potential risks of contamination throughout the Gold Coast region. Additionally, the assessment of public health risk incorporated the use of bacterial source tracking methods to identify the different sources of fecal contamination within monitored regions. Antibiotic resistance pattern analysis was utilised to determine the extent of human faecal contamination, with the outcomes utilised for providing a more indicative public health assessment. Finally, the outcomes of both the soil suitability assessment and ground and surface water monitoring was utilised for the development of the integrated risk framework. The research outcomes achieved through this project enabled the primary research aims and objects to be accomplished. This in turn would enable Gold Coast City Council to provide more appropriate assessment and management guidelines based on robust scientific knowledge which will ultimately ensure that the potential environmental and public health impacts resulting from on-site wastewater treatment is minimised. As part of the implementation of suitable management strategies, a critical point monitoring program (CPM) was formulated. This entailed the identification of the key critical parameters that contribute to the characterised risks at monitored locations within the study area. The CPM will allow more direct procedures to be implemented, targeting the specific hazards at sensitive areas throughout Gold Coast region.

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Capstone courses are compulsory units usually offered in the last year, and often in the last semester, of a degree program. Ideally, they incorporate, consolidate and apply previously acquired knowledge, skills and experiential learning, rather than providing new information and skills. This presentation reports on findings of an Australian Teaching and Learning Council (ALTC) Projecti that explores the teaching of capstone courses in university Business Schools. In particular, it analyses comprehensive data collected via a national audit of all business capstone courses conducted in 2010-2011, based on information on university websites. Using this data, we reconsider the capstone ‘model’, classifying capstones in a way that goes beyond simple typologies in the literature, and reviewing approaches to teaching them. Although there is a common understanding amongst lecturers about the aims of capstone courses and the need to make students ‘workplace ready’, this presentation will provide more detailed analysis demonstrating the diversity of actual practices with respect to assessment, format and new content. These are important concerns related to student success in the workplace.

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Most social network users hold more than one social network account and utilize them in different ways depending on the digital context. For example, friendly chat on Facebook, professional discussion on LinkedIn, and health information exchange on PatientsLikeMe. Thus many web users need to manage many disparate profiles across many distributed online sources. Maintaining these profiles is cumbersome, time consuming, inefficient, and leads to lost opportunity. In this paper we propose a framework for multiple profile management of online social networks and showcase a demonstrator utilising an open source platform. The result of the research enables a user to create and manage an integrated profile and share/synchronise their profiles with their social networks. A number of use cases were created to capture the functional requirements and describe the interactions between users and the online services. An innovative application of this project is in public health informatics. We utilize the prototype to examine how the framework can benefit patients and physicians. The framework can greatly enhance health information management for patients and more importantly offer a more comprehensive personal health overview of patients to physicians.

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Organisations are constantly seeking efficiency improvements for their business processes in terms of time and cost. Management accounting enables reporting of detailed cost of operations for decision making purpose, although significant effort is required to gather accurate operational data. Business process management is concerned with systematically documenting, managing, automating, and optimising processes. Process mining gives valuable insight into processes through analysis of events recorded by an IT system in the form of an event log with the focus on efficient utilisation of time and resources, although its primary focus is not on cost implications. In this paper, we propose a framework to support management accounting decisions on cost control by automatically incorporating cost data with historical data from event logs for monitoring, predicting and reporting process-related costs. We also illustrate how accurate, relevant and timely management accounting style cost reports can be produced on demand by extending open-source process mining framework ProM.