After the rains: Water’s impact for valuation practices

Purpose The purpose of this paper is to reduce the potential for litigation by improving valuers’ awareness of water risks. As part of a valuer’s due diligence, the paper provides guidance as to how to identify such risks by explaining the different types and examining how online search tools can be used in conjunction with more traditional methods to evaluate the probability of these risks occurring. Design/methodology/approach The paper builds on prior research, which examined the impact of water to and for valuations. By means of legal/doctrinal analysis, this paper considers relevant issues from the perspective of managing client expectations and needs. In so doing it identifies online tools available to assist in identifying at risk properties and better informing clients. Findings While the internet provides a variety of tools to gain access to relevant information, this information most commonly is only provided subject to disclaimer. Valuers need to ensure that blind reliance is not given to use of these tools but that the tools are used in conjunction with individual property inspections. Research limitations/implications Although the examples considered primarily are Australian, increasing water risks generally make the issues considered relevant for any jurisdiction. The research will be of particular interests to practitioners in coastal or riverine areas. Practical implications Valuation reports are sought for a variety of purposes from a variety of clients. These range from the experienced, knowledgeable developer looking to maximise available equity to the inexperienced, uneducated individual looking to acquire their home and thinking more often than not with their heart not their head. More informed practices by valuers will lead to valuation reports being more easily understood by clients, thus lessening the likelihood of litigation against the valuer for negligence. Originality/value The paper highlights the issue of water risks; the need for valuers to properly address potential and actual risks in their reports; and the corresponding need to undertake all appropriate searches and enquiries of the property to be valued. It reinforces the importance of access to the internet as a tool in the valuation process.

Understanding curriculum planning practices that promote equity and excellence for students with disability

This thesis analyses how primary teachers plan from the Australian Curriculum for students with disabilities as part of their curriculum planning to achieve equity and excellence for all. The researcher used an institutional ethnographic approach to create data maps that visually represented how these teachers navigated across thirty-one curriculum organising texts in their individual and classroom planning. By identifying the complexity of the process, types of texts that were most influential, and the everyday/night work of curriculum planning, leaders can strategically plan to support teachers to have high expectations for students with disabilities. Key themes include students with disability, curriculum entitlement and practices that promote equity.

Western medicine and Australian Indigenous healing practices

Most projects undertaken by government health organisations are formulated on values and beliefs about health and illness that are derived from Anglo/Celtic culture. Health beliefs differ between cultures and it has been identified that the differences in the Indigenous and non-Indigenous constructs of health impacts negatively on the effectiveness of mainstream healthcare provided to Indigenous peoples [2]. This implies that strategies that incorporate, or better still are derived from, Indigenous health beliefs have a greater potential to be effective. This article introduces a prospective survey project asking how western medicine and traditional treatments interface with each other.

NFPOs and their anti-corruption disclosure practices: Evidence from Australia

By focusing on major Australian overseas aid not-for-profit organisations (NFPOs), this study has found that NFPOs’ public disclosures lack appropriate commentary relating to anti-corruption measures. We found that this could be due to a break down in regulatory oversight caused by a lack of mandatory reporting standards. This finding reinforces the experience of NFPOs in terms of addressing anti-corruption issues. The key lesson is that there is a need for significant improvement in the anti-corruption regulations, hence associated disclosure practices within the NFPOs sector.

Do inventory management practices affect economic performance? An empirical evaluation of the machine tool SMEs in Bangalore

Inventory management (IM) has a decisive role in the enhancement of manufacturing industry's competitiveness. Therefore, major manufacturing industries are following IM practices with the intention of improving their performance. However, the effort to introduce IM in SMEs is very limited due to lack of initiation, expertise, and financial constraints. This paper aims to provide a guideline for entrepreneurs in enhancing their IM performance, as it presents the results of a survey based study carried out for machine tool Small and Medium Enterprises (SMEs) in Bangalore. Having established the significance of inventory as an input, we probed the relationship between IM performance and economic performance of these SMEs. To the extent possible all the factors of production and performance indicators were deliberately considered in pure economic terms. All economic performance indicators adopted seem to have a positive and significant association with IM performance in SMEs. On the whole, we found that SMEs which are IM efficient are likely to perform better on the economic front also and experience higher returns to scale.

The accounting and accountability practices of Fairtrade International (FLO)

This study examines the accounting and accountability practices of Fairtrade International (FLO), one of the largest Fair Trade umbrella organizations. Our aim is to explore whether new forms of accounting and related disclosures emerge in the reporting practices of FLO and how these reflect their self-declared social mission towards the emancipation and sustainability of producers. Using thematic analysis and reflecting on Bourdieu’s theory of symbolic power, we analyse FLO’s reporting practices from 2006 to 2013. Our findings reveal that FLO mobilises the taken-for-granted images and symbols of ’fairness’ in the Fair Trade system by using descriptive statistics of Fair Trade premium distributions and pictures of producers but keeps silent to current concerns surrounding the limitations of Fair Trade. Such findings extend important insights into how new forms of accounting and related disclosure are used to legitimise the practice of Fair Trade.

Lastensuojelun sosiaalityö asiakirjoina : Dokumentoinnin ja tiedonmuodostuksen dynamiikka

Tutkimuksen keskeinen tehtävä on selvittää, mikä on dokumentoinnin merkitys lastensuojelun sosiaalityön tiedonmuodostuksessa ja ammattikäytännöissä. Asiakirjateksteistä koostuvaa tutkimusaineistoa tarkastellaan kolmesta eri suunnasta kysymällä: 1)Miten asiakirjoja kirjoitetaan? 2) Mitä asiakirjoihin kirjoitetaan? 3) Miksi asiakirjoja kirjoitetaan niin kuin kirjoitetaan? Tutkimusaineisto muodostuu lastensuojelun sosiaalityöntekijöiden laatimista asiakastietojärjestelmään tallennetuista muistiinpanoista ja huostaanottopäätöksistä. Tutkimukseen on valittu 20 huostaanotetun eri-ikäisen lapsen ja heidän perheensä asiakirjat yhteensä 1613 asiakirjatulostussivua. Tekstit ajoittuvat vuodesta 1989 vuoteen 2000. Tutkimusmenetelmä on diskurssianalyyttinen ja tukeutuu Fairclough`n (1997)esittämään kolmiulotteiseen malliin, jossa diskurssi määritellään tekstin, käytäntöjen ja sosiokulttuurisen ympäristön suhteeksi. Diskurssianalyysi on näiden rakenteiden ja niiden välisten suhteiden kuvaamista, tulkintaa ja selittämistä. Fairclough’n mallia mukaillen tutkimuksen analyysi koostuu retoriikan ja tematiikan analyyseistä sekä pragmatiikan näkökulman sisältävästä tarkastelusta. Asiakirjatekstien pilkkominen puhujakategorioihin osoitti tekstien olevan moniäänisiä, useiden henkilöiden näkemyksiä ja mielipiteitä sisältäviä tekstipintoja. Retoriikan analyysi näytti, että lastensuojelun sosiaalityön asiakirjat sisältävät paljon dynaamisia kuvauksia työstä. Asiakirjojen kirjoittaminen moniäänisiksi tuo tekstiin uskottavuutta, ja se on myös yksi retorinen vaikuttamiskeino. Tematiikan tarkastelu osoitti,että asiakirjojen sisällölliset teemat (lapsen hoiva, arjen hallinta, yhteistyö ja päihteiden käyttö) ja kokemukselliset teemat (huoli, vastuu, yhteys ja moraali) toistuvat sisäkkäisinä ja päällekkäisinä säikeinä dynaamisesti vaihdellen. Sosiaalityöntekijät kirjaavat teksteihin monia yhtäaikaisia teemoja, joiden avulla rakentavat ammatillista ymmärrystä kyseessä olevasta tilanteesta. Asiakirjojen tutkiminen pragmatiikan suunnasta toi esiin, kirjoittamisen ja lukemisen kontekstiulottuvuudet sekä tiedonmuodostusprosessin. Asiakirjojen laatiminen on osa sosiaalityön käytäntöjä. Se on myös keskeinen alue ammattikunnan yhteisen ammatillisen ymmärryksen luomisessa ja ylläpitämisessä. Muistiinpanot, huostaanottopäätökset ja lakitekstit ovat intertekstuaalisia. Lastensuojelun sosiaalityön asiakirjojen tutkiminen on avannut uusia mahdollisuuksia ymmärtää sosiaalityön dokumentointiprosessia, merkitystä ja roolia sekä tiedonmuodostuksen dynamiikkaa. Tekstien kirjoittaminen, niiden lukeminen, tietojen siirtäminen ja asiakkaan kuuleminen samoin kuin kuulemisen kirjaaminen ovat sosiaalityön dokumentoinnin keskeisiä haasteita. Tutkimus pyrkii avaamaan ymmärrystä asiakirjatekstien monivivahteiseen ja dynaamiseen maailmaan ja siten myös sosiaalityön dokumentoinnin arkeen. Tarkastelut mahdollistavat työn kehittämisen erityisesti sosiaalityön asiakasvaikuttavuuden mittaamisen ja parantamisen suuntaan. Asiakirjoissa ilmenevä tiedonmuodostuksen dynamiikka syntyy kirjoittamiskäytäntöjen, kirjoittamisen ja lukemisen sekä toimintakäytäntöjen yhteisessä alueessa. Avainsanat: sosiaalityö, lastensuojelu, dokumentointi, asiakirja, diskurssianalyysi, tiedonmuodostus.

Social Networks and Everyday Practices in Russia

My doctoral dissertation in sociology and Russian studies, Social Networks and Everyday Practices in Russia, employs a "micro" or "grassroots" perspective on the transition. The study is a collection of articles detailing social networks in five different contexts. The first article examines Russian birthdays from a network perspective. The second takes a look at health care to see whether networks have become obsolete in a sector that is still overwhelmingly public, but increasingly being monetarised. The third article investigates neighbourhood relations. The fourth details relationships at work, particularly from the vantage point of internal migration. The fifth explores housing and the role of networks and money both in the Soviet and post-Soviet era. The study is based on qualitative social network and interview data gathered among three groups, teachers, doctors and factory workers, in St. Petersburg during 1993-2000. Methodologically it builds on a qualitative social network approach. The study adds a critical element to the discussion on networks in post-socialism. A considerable consensus exists that social networks were vital in state socialist societies and were used to bypass various difficulties caused by endemic shortages and bureaucratic rigidities, but a more debated issue has been their role in post-socialism. Some scholars have argued that the importance of networks has been dramatically reduced in the new market economy, whereas others have stressed their continuing importance. If a common denominator in both has been a focus on networks in relation to the past, a more overlooked aspect has been the question of inequality. To what extent is access to networks unequally distributed? What are the limits and consequences of networks, for those who have access, those outside networks or society at large? My study provides some evidence about inequalities. It shows that some groups are privileged over others, for instance, middle-class people in informal access to health care. Moreover, analysing the formation of networks sheds additional light on inequalities, as it highlights the importance of migration as a mechanism of inequality, for example. The five articles focus on how networks are actually used in everyday life. The article on health care, for instance, shows that personal connections are still important and popular in post-Soviet Russia, despite the growing importance of money and the emergence of "fee for service" medicine. Fifteen of twenty teachers were involved in informal medical exchange during a two-week study period, so that they used their networks to bypass the formal market mechanisms or official procedures. Medicines were obtained through personal connections because some were unavailable at local pharmacies or because these connections could provide medicines for a cheaper price or even for free. The article on neighbours shows that "mutual help" was the central feature of neighbouring, so that the exchange of goods, services and information covered almost half the contacts with neighbours reported. Neighbours did not provide merely small-scale help but were often exchange partners because they possessed important professional qualities, had access to workplace resources, or knew somebody useful. The article on the Russian work collective details workplace-related relationships in a tractor factory and shows that interaction with and assistance from one's co-workers remains important. The most interesting finding was that co-workers were even more important to those who had migrated to the city than to those who were born there, which is explained by the specifics of Soviet migration. As a result, the workplace heavily influenced or absorbed contexts for the worker migrants to establish relationships whereas many meeting-places commonly available in Western countries were largely absent or at least did not function as trusted public meeting places to initiate relationships. More results are to be found from my dissertation: Anna-Maria Salmi: Social Networks and Everyday Practices in Russia, Kikimora Publications, 2006, see www.kikimora-publications.com.

Consent Practices and Biomedical Knowledge Production in Tissue Economies

The use of human tissue sample collections has become an important tool in biomedical research. The collection, use and distribution of human tissue samples, which include blood and diagnostic tissue samples, from which DNA can be extracted and analyzed has also become a major bio-political preoccupation, not only in national contexts, but also at the transnational level. The foundation of medical research rests on the relationship between the doctor and the research subject. This relationship is a social one, in that it is based on informed consent, privacy and autonomy, where research subjects are made aware of what they are getting involved in and are then able to make an informed decision as to whether or not to participate. Within the post-genomic era, however, our understanding of what constitutes informed consent, privacy and autonomy is changing in relation to the needs of researchers, but also as a reflection of policy aspirations. This reflects a change in the power relations between the rights of the individual in relation to the interests of science and society. Using the notions of tissue economies and biovalue (Waldby, 2002) this research explores the changing relationship between sources and users of samples in biomedical research by examining the contexts under which human tissue samples and the information that is extracted from them are acquired, circulated and exchanged in Finland. The research examines how individual rights, particularly informed consent, are being configured in relation to the production of scientific knowledge in tissue economies in Finland from the 1990s to the present. The research examines the production of biovalue through the organization of scientific knowledge production by examining the policy context of knowledge production as well as three case studies (Tampere Research Tissue Bank, Hereditary Non-polyposis Colorectal Cancer and the Finnish Genome Information Center) in which tissues are acquired, circulated and exchanged in Finland. The research shows how interpretations of informed consent have become divergent and the elements and processes that have contributed to these differences. This inquiry shows how the relationship between the interests of individuals is re-configured in relation to the interests of science and society. It indicates how the boundary between interpretations of informed consent, on the one hand, and social and scientific interests, on the other, are being re-drawn and that this process is underscored, in part, by the economic, commercial and preventive potential that research using tissue samples are believed to produce. This can be said to fundamentally challenge the western notion that the rights of the individual are absolute and inalienable within biomedical legislation.

Nainen, mies, rakkaus, seksi : Heterosuhteen kulku, kulttuurinen malli ja sitä selittävät diskurssit kahden omaelämäkerta-aineiston valossa

The subject matter of this study is the cultural knowledge concerning romantic male-female relationships in autobiographies written by so called ordinary Finnish men and women born between 1901 and 1965. The research data (98 autobiographies) is selected from two collections by the Finnish Literature Society s folklore archives in the early 1990 s. Autobiographies are cultural representations where negotiation of shared cultural models and personal meanings given to hetero-relationship is evident in an interesting manner. In this research I analyze autobiographies as a written folklore genre. Information concerning male-female relationships is being analyzed using theoretically informed close readings thematic analysis, intertextual reading and reflexive reading. Theoretical implications stem from cognitive anthropology (the idea of cultural models) and an adaptation of discourse theory inspired by Michel Foucault. The structure of the analysis follows the structure of the shared knowledge concerning romantic male-female relationship: the first phase of analysis presents the script of a hetero-relationship and then moves into the actual structure, the cultural model of a relationship. The components of the model of relationship are, as mentioned in the title of the research, woman, man, love and sex. The research shows that all the writers share this basic knowledge concerning a heterosexual relationship despite their age, background or gender. Also the conflicts described and experienced in the relationships of the writers were similar throughout the timespan of the early 1900 s to 1990 s: lack of love, inability to reconcile sexual desires, housework, sharing the responsibility of childcare and financial problems. The research claims that the conflicts in relationships are a major cause for the binary view on gender. When relationships are harmonious, there seems to be no need to see men and women as opposites. The research names five important discourses present in the meaning giving processes of autobiographers. In doing so, the stabile cultural model of male-female relationship widens to show the complexity and variation in data. In this way it is possible to detect some age and gender specific shifts and emphasis. The discourses give meaning to the components of the cultural model and determine the contents of womanhood, manhood, sexuality and love. The way these discourses are spread and their authority are different: the romantic discourse evident in the autobiographies appeal to the authority of love supreme love is the purpose of male-female relationship and it justifies sexuality. In this discourse sex can be the place for confluence of genders. The ideas of romantic love are widely spread in popular culture. Popular scientific discourse defines a relationship as a site to become a man and a woman either from a psychological or a biological point of view. Genders are seen as opposites. These ideas are often presented in media and their authority in science which is seen as infallible. The Christian discourse defines men and women: both should work for the benefit of the nuclear family under the undisputed authority of God. Marital love is based on Christian virtues and within marriage sexuality is acceptable. The discourse I ve named folk tradition defines women and men as guardians of home and offspring. The authority of folk tradition comes from universal truth based in experience and truths known to the mediators of this discourse grandparents, parents and other elders or peers. Societal discourse defines the hetero relationship as the mainstay of society. The authority in societal discourse stems from the laws and regulations that control relationship practices.

The Merger Storm Recognizes No Borders: An Analysis of Media Rhetoric on a Business Manoeuvre

Despite the central role of the media in contemporary society, studies examining the rhetorical practices of journalists are rare in organization and management research. We know little of the textual micro strategies and techniques through which journalists convey specific messages to their readers. Partially to fill the gap, this paper outlines a methodological framework that combines three perspectives of text analysis and interpretation: critical discourse analysis, systemic functional grammar and rhetorical structure theory. Using this framework, we engage in a close reading of a single media text (a press article) on a recent case of industrial restructuring in the financial services. In our empirical analysis, we focus on key arguments put forward by the journalists’ rhetorical constructions. We maintain that these arguments—which are not frame-breaking but rather tend to confirm existing presuppositions held by the audience—are an essential part of the legitimization and naturalization of specific management ideas and ideologies.