Building commitment through integrating employees

Corporate collapses of past decade have affected all stakeholders through a loss of public confidence, loss of jobs and loss of shareholders' funds. We have seen poor business decisions, extravagant business acquisitions, lack of attention to detail, exorbitant directors fees, lack of board scrutiny and inadequate disclosure internationally and in Australia in cases such as Enron, WorldCom, HIH, the Australian Wheat Board, and numerous state banks. This paper analyzes annual reports, web sites and CSR/ Sustainability and Governance reports of twenty selected companies to highlight the position of human resources and labour in their governance frameworks, and by linking the data to Stum's (2001) performance pyramid, evaluates the extent of organizational commitment. It concludes that despite all the rhetoric around employees being stakeholders, employees continue to be viewed as 'outsiders' with governance primarily focused on shareholder concerns. Employees are primarily seen as constituents of legal and regulatory frameworks and employee codes of conduct and lack a position in strategy and effective decisionmaking structures, thereby conveying to employees that they are perceived only as workers, and not as a person (Stum, 2001). Naturally, the organizations fail to win the commitment of their employees.

Financial statements in less developed countries : what do preparers demand?

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor’s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors’ report, and income statement in that order are the three most important parts of the annual reports.

Soldier settlement after World War One in south western Victoria

This thesis addresses the physical aspects of farming on soldier settlement blocks in south west Victoria. The undeveloped land, high establishment costs, stock losses through animal diseases and lack of managerial skills all contributed to the settlers' inability to meet their financial commitments. These factors are analysed, as are the effects of declining rural commodities prices during the 1920s and 1930s. In addition, the relationship between the settlers and the successive administrative agencies is examined. The scheme was administered by the Closer Settlement Board from its inception until 1932 and much of the discussion during this period concerns the interaction between settler and inspector. Soldier settlement after World War One represented one of the last attempts to create a large body of 'yeoman' farmers. From the early 1920s there was an increasing dichotomy between the 'yeoman' and the 'managerial' ideologies. This dichotomy placed additional pressure on soldier settlers who were expected to be 'efficient' without adequate finances. In the post C.S.B. era, the focus shifts to the attempts by the Closer Settlement Commission to salvage the scheme and its greater understanding of the problems faced by the settlers. While this part of the thesis necessarily becomes more political, the physical and financial environment in which the soldier settlers worked was still an important factor in their success or failure. Unlike the C.S.B. which tended to blame soldier settlers for their situation, the Commission acknowledged that settlers' ability to succeed was often constrained by circumstances beyond their control. Under the latter administration, instalments were written off, additional land was allocated and finally the blocks were revalued to guarantee the men at least some equity in their farms. Those settlers who had survived until these changes were instituted received a 'successful outcome of their life's work'.

Double disability : lived experience of Australian tertiary students with ME/CFS

This research is the exploration of the lived experience of tertiary students in Australia with the medical condition usually known as ME/CFS (Myalgic Encephalomyelitis /Chronic Fatigue Syndrome) seeking to explore issues of equity and human rights from the perspective of the Disability Discrimination Act 1992. Students feel that their difficulties are not caused just by the illness itself but by the failure of the tertiary institutions to understand the effects of this illness on them, the student, especially within the areas of accommodations and assessments. Their lived experiences are studied to ascertain if their experiences differ from those of other tertiary students. Forty participants came from every state and territory of Australia and twenty -four of Australia's universities as well as eight Technical and Further Education/Open Training Education Network (TAFE/OTEN) colleges are represented. The selection of the chosen methodology, Critical Ethnography from a Habermasian perspective, has been circumscribed by the medical condition which placed limitations on methodology and also data gathering methods. Non-structured stories, in which the participants wrote of their lived experience as students, were considered the most appropriate source of data. These were transmitted by electronic mail (with some by postal mail) to the researcher. A short questionnaire provided a participant background to the stories and was also collated for a composite overview of the participants. The stories are analysed in a number of ways: six selected stories are retold and the issues arising from these stories have been weighed against the remainder of the stories. Four intertwined themes were constructed from the issues raised in each story. Apparent infringements of the Disability Discrimination Act (1992) which impact on quality of life, human rights and equity are found. No accommodations are being made by the academic institutions for the cognitive dysfunctions and learning difficulties. Students are stigmatised and lack credibility to negotiate appropriate academic accommodations. A possible means of improving the ability of students to negotiate appropriate accommodations is explored. Finally the researcher reflects on her own involvement in the research as an 'insider' researcher.

Relevance of health literacy models for people with severe mental illness

People with severe mental illness experience elevated levels of impairment, morbidity and health-risk behaviours compared with the general population. Despite this, it is consistently reported that they do not visit health professionals, including preventative health professionals, as regularly as the general population. Their poor health suggests that current health promotion efforts have been largely ineffective in addressing their specific needs. Barriers that might explain this include lack of motivation, expense and lack of access. Health literacy is also a potentially important factor. As a part of a programme of work to develop appropriate and effective health promotion for this group, we have explored existing health-literacy models and their relevance to marginalized populations, in particular, people experiencing severe mental illness. A comprehensive search of the literature was undertaken. Models of health literacy identified were analyzed to determine the source population, underpinning theory/frameworks, supporting research evidence and to consider their potential generalisability. This paper presents an analysis of existing health-literacy models in the context of severe mental illness. We propose that because existing models of health literacy were developed through consultation with people experiencing challenges to specific health and social issues, for example, cancer, low income and limited education, this raises questions as to the applicability of these models to people experiencing severe and ongoing mental illness. Whilst such individuals were not actively excluded in the development of the existing models, we propose the development of an alternative model which considers this population's needs and limitations in accessing effective health-promotion campaigns/programs.

Adhesion of polymers

Most industrially applied polymer resins and composites have low surface free energy and lack polar functional groups on their surface, resulting in inherently poor adhesion properties. A strong research momentum to understand polymer adhesion in the last decade has been motivated by the growing needs of the automotive and aerospace industries for better adhesion of components and surface coatings. This paper reviews the recent research efforts on polymer adhesion with a special focus on adhesion mechanisms. It starts with an introduction to adhesion with explanatory notes on adhesion phenomena. Recent research on the adhesion mechanisms of mechanical coupling, chemical bonding and thermodynamic adhesion is then discussed. The area of adhesion promoters is reviewed with the focus on plasma and chemical treatments, along with direct methods for adhesion measurement. The topics of polymer blends and reactive polymerization are considered and the interactions with adhesion mechanisms are reported. The concluding section provides recommendations regarding future research on the contentious aspects of currently accepted adhesion mechanisms and on strategies for enhancing polymer adhesion strength.

Risk-based trust management for e-commerce

Electronic commerce (e-commerce) offers enormous opportunities for online trading while at the same time presenting potential risks. Although various mechanisms have been developed to elevate trust in e-commerce, research shows that shoppers continue to be skeptical about buying online and lack of trust is often cited as the main reason for it. Thus, enhancing success in e-commerce requires eliminating or reducing the risks. In this chapter, we present a multi-attribute trust management model that incorporates trust, transaction costs and product warranties. The new trust management system enables potential buyers to determine the risk level of a product before committing to proceed with the transaction. This is useful to online buyers as it allows them to be aware of the risk level and subsequently take the appropriate actions to minimize potential risks before engaging in risky businesses. Results of various simulation experiments show that the proposed multi-attribute trust management system can be highly effective in identifying risky transaction in electronic market places.

All the animals are gone? The politics of contemporary hunter arcade games.

Recent proliferation and popularity of personal computer and console games has meant that scholarship around video arcade games has been largely ignored. Arcade games had their halcyon days during the 1970s and 1980s when 'Space Invaders', 'Pong' and 'Donkey Kong' were household names. The inception of scholarship into games occurred in the 1990s; a time when arcade games were writ small in the cultural imagination, at least compared to the newer home computer and video games. Thus in games theory they are typically discussed only in terms of their role as antecedents to their more popular kin. Moreover, they seem innocuous because they are so publicly accessible. Against this assumption, and lack of scholarship, this paper explores a selection of contemporary arcade games which we describe as 'hunting' games. Arcade hunting games are first-person shooter (FPS) involving one or more players shooting simulated wild animals. They are commonly situated in cinema foyers, hotels, and family entertainment centres. However, despite a presumption of institutional moderation afforded by the public accessibility of these spaces, this paper argues that this genre works through a range of political modalities that require more scholarly consideration than currently given.

An exploratory study of the factors that influence physical activity for prostate cancer survivors

Purpose To gain an understanding of the factors that influence participation in physical activity for survivors of prostate cancer and to examine changes in participation in physical activity pre- and post-diagnosis.
Methods Eighteen men who had completed treatment for prostate cancer 6 months prior were interviewed for this study. Constant comparison was used to examine the main themes arising from the interviews.
Results Barriers to physical activity tended not to be related to the physical side effects of treatment, however lack of confidence following treatment, co-morbidities, older age physical decline and lack of time were barriers. Motivations for physical activity included psychological benefits, physical benefits, and the context of the activity. Participants did not recall receiving information about physical activity from clinicians and few were referred to exercise specialists. Physical activity 6 months post-treatment was similar to physical activity levels prior to diagnosis, although there was some decline in terms of the intensity of participation.
Conclusions Interventions to increase physical activity for this group will need to take into account co-morbidities and decline associated with older age, as well as treatment side effects and psychological issues associated with a cancer diagnosis. Encouragement from health care professionals
and referral to an exercise specialist is likely to give men more confidence to participate in physical activity.

Attitudes towards the accounting profession : an Australian perspective

Purpose – This paper aims to examine undergraduate students’ attitudes towards the accounting profession, including accounting as a career, as a discipline, as a profession and perceptions of the work activities of accountants.

Design/methodology/approach – The data set used in this paper was collected via questionnaires. The present study compares several aspects of a prior study of Marriott and Marriott using the Accounting Attitude Scale developed by Nelson.

Findings – Overall, the paper supports the view that exposure to accounting at university does not enhance positive attitudes about accounting as a discipline, but reinforces rule-memorisation, and lack of involvement with conceptual skills or judgement.

Research limitations/implications – The paper only examines students’ attitudes at one point in time and does not attempt to identify whether students’ attitudes change over the period of their study. The paper can only speculate as to why there is a difference between local and international students’ attitude towards the accounting profession. Third, the questionnaire is only administered at one institution. There is a scope to extend this study across institutions as well as conduct a longitudinal study. In order to validate the findings, further research via in-depth interviews with students may help determine the factors that influence students’ attitudes.

Originality/value – The results from this paper are expected to contribute to the body of research by providing accounting educators with insights into how the curriculum may influence students’ attitudes towards the profession, together with implications as to how the profession should be promoted to undergraduate students.

Barriers to kidney transplants in Indonesia : a literature review

Background: People living with chronic kidney disease will require renal dialysis or a kidney transplant to maintain life. Although Indonesia has a developing healthcare industry, Indonesia's kidney transplant rates are lower than comparable nations.

Purpose: To explore the healthcare literature to identify barriers to kidney transplants in particular in relation to Indonesia.

Methods: Healthcare databases were searched (CINAHL, Medline, EBSCOhostEJS, Blackwell Synergy, Web of Science, PubMed, Google Scholar and Proquest 5000) using the search terms: transplant, kidney disease, renal, dialysis, haemodialysis, Indonesia and nursing. The search was limited to English and Indonesian language data sources from 1997 to 2007. Reference lists of salient academic articles were hand searched.

Results: The results of our search identified six articles that met our criteria. Costs are the major barrier to kidney transplant in Indonesia, followed by cultural beliefs, perception of the law, lack of information and lack of infrastructure. In addition, kidney disease prevention strategies are required.

Conclusions: There are many complex socio-economic, geographical, legal, cultural and religious factors that contribute to low kidney transplant rates in Indonesia. Although an increase in transplantation rates will require strategies from various agencies, healthcare professionals, including nurses, can play a role in overcoming some barriers. Community education programmes, improving their own education levels and by increasing empowerment in nursing we may contribute to improved kidney transplant rates in Indonesia.

A locality aware cache diffusion system

Web caching is a widely deployed technique to reduce the load to web servers and to reduce the latency for web browsers. Peer-to-Peer (P2P) web caching has been a hot research topic in recent years as it can create scalable and robust designs for decentralized internet-scale applications. However, many P2P web caching systems suffer expensive overheads such as lookup and publish messages, and lack locality awareness. In this paper, we present the development of a locality aware cache diffusion system that makes use of routing table locality, aggregation, and soft state to overcome these limitations. The analysis and experiments show that our cache diffusion system reduces the amount of information processed by nodes, reduces the number of index messages sent by nodes, and improves the locality of cache pointers.

A technology to expose a cluster as a service in a cloud

Clouds refer to computational resources (in particular, clusters) that are accessible as scalable, on demand, pay-as- you-go services provided in the Internet. However, clouds are in their infancy and lack a high level abstraction. Specifically, there is no effective discovery and selection service for clusters and offer little to no ease of use for clients. Here we show a technology that exposes clusters as Web services in the form of a Cluster as a Service for publishing via WSDL, discovering, selecting and using clusters.

Cross cultural perspectives of teachers : a study in three countries

In a shrinking world where globalization has blurred the boundaries across nation states and cultural divides, limitations on intercultural communication can readily give rise to glib generalizations and lack of understanding of diversity. Acknowledging the key role of teachers in shaping the views of future generations, this paper reports on the first stage of a research study on the intercultural understanding of teachers in Australia, Japan, and Thailand. Overall, the teacher participants had diverse cross-cultural experience, differing both in extent and nature of the contact. The methodology used a common survey instrument, except for its language of presentation. However, instead of using a traditional comparative approach to contrast responses of the three target groups, the study asked teachers to provide their perceptions of prevailing world views of people in their own AND the other two countries. The reciprocal nature of the observations provides a powerful methodology to explore perceived intercultural similarities and differences. The article also considers problems associated with response set in investigations of this kind. Three scales are considered — change through intervention, symbolic inner self, and independent thought and action — and the data reveal some similarities but also some striking differences in perceptions across countries. The differences signal a lack of intercultural understanding which is being explored further in a second, qualitative stage of the research. The findings indicate the need for increasing shared programs, exchanges and other opportunities for reciprocal relations that foster genuine dialogue, partnership and intercultural understanding between countries.

Incorporating sustainability into community-based healthcare practice

There is now irrefutable evidence that climate change and increasing environmental degradation negatively affect population health. Healthcare plays an important role in addressing these emerging environmental challenges, considering its core aim is to protect and promote health. Preliminary research in Victoria, Australia, suggests that healthcare practitioners are endeavouring to factor in environmental concerns into their practice. Health promotion, an integral part of the healthcare system, is considered an area of practice that can support action on sustainability. Based on five qualitative case studies and key stakeholder interviews, this article explores key barriers and facilitators to incorporating sustainability into community-based healthcare practice. The findings demonstrate that despite multiple barriers, including funding and lack of policy direction, health promotion principles and practices can enable action on sustainability.