Louise Hanson-Dyer : leading by example

The article provides an example of music patronage, which can be sustained and realized in challenging conditions and focuses on the contribution of music publisher Louise Hanson-Dyer (1884-1962) . Her example demonstrates how patronage inspires confidence in music, elevates standards, and generates more creativity.

Financial crime in South Africa

During the 1990s economic crime began to spiral in South Africa. This phenomenon coincided with the country's transition to a democratic state. The article outlines a number of steps that South Africa took to align its laws with international standards and to improve the legal tools of law enforcement to address the crime wave. A number of successes, for instance the improvement in tax morality, are pointed out but it is argued that co-ordination and co-operation between law enforcement agencies require more attention.

Reconfiguring the spatial in the pre-service classroom

Teaching and researching through art opens multiple, distinct and/or overlapping understandings with positionings that shift according to the angle of repose of the percipient. The performance of teaching includes both technical skills and professional knowledge that pervade the literature of teacher education and teacher learning. These are strongly linked to the weight of attention teachers give to standards and assessment. Teaching, however, is more than this twodimensional technicist construction. Seventy years ago Dewey (1934) identified the distinction between an assessment based education with narrowly defined objectives, and active, open ended constructivist approaches best exemplified in the arts.

The impact of RICS education reform on building surveying

Purpose – It is of major concern to the surveying profession that the seven years between 1994 and 2001 witnessed a decline in the numbers of UK student surveyors of nearly 50 per cent. This was significant, especially when considered in the context of rising student numbers overall. The RICS decided to implement an education policy with the aim of increasing graduate quality. Changes were introduced in UK universities from September 2001. A number of universities saw their professionally accredited courses withdrawn as the RICS imposed  academic entry standards and research output based on the UK Government's Research Assessment Exercise (RAE) criteria on which to base their “partnership” relationships. Figures released by the RICS in 2003 indicated that surveying student numbers increased by 17 per cent in all areas except building surveying, where they fell by just under 25 per cent to 445 in 2001. The paper seeks to answer a number of questions. Why were building surveying courses failing to recruit students whereas other surveying courses have increased their numbers? If the figures continue to decline or remain at these low levels, what is the future for the BS? In short, could building surveying become an endangered profession?
Design/methodology/approach – All UK university BS course leaders were approached by questionnaire and approximately half responded. The study was partly funded by the RICS Education Trust.
Findings – The small amount of quantitative data collected suggests that recruitment is static at a time when other built environment courses are recruiting well. Course leaders expressed strong views about the impact of the education reforms.
Research limitations/implications – Failure by some BS course leaders to provide some statistical data prevented completion of the quantitative part of the study.
Originality/value – Key recommendations have been made to the BS Faculty Board of the RICS about the future of BS education.

Impact of the 2001 RICS education reforms on building surveying

It is of major concern to the Surveying profession that the seven years between 1994 and 2001, witnessed a decline in the numbers of UK student surveyors of nearly 50%. This was significant, especially when considered in the context of rising student numbers overall. Of equal concern, and set against the backdrop of a general move in education and the workplace to widen participation, was the reduction in applications from females, some 50% of the workforce. Furthermore demand for surveyors was high, and practices found it difficult to recruit graduate surveyors. The factors leading to low uptake in the profession were; low starting graduate salaries; lack of publicity and awareness of surveying as a career option, and a poor public image. The RICS decided to implement an education policy with the aim of increasing graduate quality. The policy adopted stated that 75% of each student cohort was to have an average of 17 A level points or 230 UCAS points for entry on undergraduate courses. These changes were introduced in UK Universities from September 2001. A number of Universities saw their professionally accredited courses withdrawn as the RICS imposed academic entry standards and research output based on the UK Government’s Research Assessment Exercise (RAE) criteria on which to base their ‘partnership’ relationships. Simultaneously there has been the development of post-graduate degree courses in surveying in the UK to attract noncognate degree holders into the profession on a fast track basis. The policy has generated a considerable amount of debate and very strong views within academia and also within the profession as to whether the policy was appropriate, and likely to succeed. It is now over 3 years since the policy was implemented and figures released by the RICS in 2003 indicated that surveying student numbers have increased by 17%, in all areas except Building Surveying where they fell by just under 25% to 445 in 2001. A number of questions arise. Why were Building Surveying courses failing to recruit students whereas other surveying courses have increased their numbers? If the figures continue to decline or remain at these low levels, what is the future for the BS? In short, could Building Surveying become an endangered profession? All university BS course leaders were approached by questionnaire and approximately half responded. The small amount of quantitative data collected, suggest that recruitment is static at a time when other built environment courses are recruiting well. Course leaders expressed strong views about the impact of the education reforms.

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.

Professionals' perceptions of electronically recorded interviews with vulnerable witnesses

This study presents a qualitative evaluation of the Video and Audio Taped Evidence (VATE) process involving vulnerable witnesses, introduced by Victoria Police in 1996. Specifically, this study presents an analysis of individual in-depth interviews with a diverse group of 25 key Victorian stakeholders (police officers, prosecutors, solicitors, defence lawyers, and members of the judiciary). The aim of the interviews was to provide an overview of the stakeholders' perceptions of the VATE system, with particular focus on the usefulness of VATE interviews viewed or used in the stakeholders' practice. The findings revealed unanimous support for electronic recording of witness statements. However, the stakeholders also perceived that the effectiveness of the system was impeded by several factors. These include: (a) frequent absence within the interviews of a coherent account and detail needed to prove the various offences, (b) inability to scrutinise questions asked prior to the VATE interview, (c) lack of feedback regarding how well the VATE system is working, and (d) the recording medium itself which produced statements of poor sound and visual quality. Three broad recommendations arising from the interviews are discussed.

Provision of meals on wheels to the elderly : case studies in the era of local government reform

Australia’s ageing population is on the increase. It is predicted that by 2021 one quarter of Victoria’s elderly population will be aged 60 and over. Not only are people living longer, but they also wish to remain living in the community. The Home and Community Care (HACC) Program was established in 1985 to facilitate and assist the elderly and disabled to remain in their home. In Victoria around 51% of HACC funds are managed by local governments, a level of government that has recently undergone major reforms, which ultimately impacted on the manner in which services were provided. The HACC program funds Meals on Wheels, a service that provides meals for those elderly who no longer can prepare their own meals. The aim of this study was to assess the Meals on Wheels service provided by two Melbourne councils with different service philosophies. The study has four main components: (1) Menu analysis by food and variety; (2) Analysis of actual meals; (3) Clients assessment of Food Services; and (4) Client assessment of the organoleptic qualities of Meals on Wheels. Two Melbourne councils were chosen for their different approaches to service delivery. The City of South tendered out both meal production and delivery, while the City of North maintained its MOW service in-house. The case study method of research allowed for each council’s service to be assessed objectively and without comparison. Several methodologies were used for collecting data in this study. Menu analysis was carried out by comparing the MOW menus with the HACC menu planning guidelines together with general menu planning principles. Analysis of actual meals was in two stages. The weights of the meals were recorded and compared with the HACC recommended food serving portions and meal combinations over a five-day period were analysed for their nutrient contents. Face to face interviews were conducted with clients for their assessment of MOW and the assessment of the organoleptic qualities of the meals was carried out over a five-day period. The results concluded that both councils menus were based on sound menu planning principles, but did not conform with Home and Community Care menu planning guidelines fully and did not include a serve of bread, fruit and milk. The weight analysis of the meal combinations revealed some discrepancies between actual meals and Home and Community Care guidelines by not meeting the recommended serving sizes. Meal combinations generally met Home and Community Care standard for kilojoule and protein, but other nutrients, such as thiamin, riboflavin, magnesium, calcium and zinc were generally below the recommended levels for Meals On Wheels. The majority of study group lived alone and received four to five meals per week. Delivery times of meals, selective menus and food quality were issues raised by clients. Whilst the quality and variety of vegetables was raised by clients they generally rated the organoleptic qualities of the meals as satisfactory. This study examined the four components of the service. A simple method of evaluation the service was developed, which highlight discrepancies with HACC standards and encouraged the councils to set a customer satisfaction standard. A number of recommendations are made to ensure that meals are aesthetically pleasing, including a list of different methods for preparing vegetables. The provision of additional foods, such as a “snack pack” is recommended to improve the supply of essential nutrients that were below the Home and Community Care standards. Meals on Wheels is a vital support service for the elderly living in the community and as such should aim to provide a high quality service that meets the needs of its clients.

Cross-sector transfer of consolidated financial reporting - conceptual concerns

This article addresses a major concern about the use of particular accounting concepts, notably those of control and assets, for whole-of-government consolidated financial reporting. While whole-of-government consolidated financial reports may resemble the formats required by accounting standards and so provide a benchmark for comparative purposes, inherent weakness in the specification of underpinning concepts means that proper and full application of the consolidation methodology cannot be assumed. A study of the whole-of-government consolidated financial reports of the Commonwealth, state and territory governments of Australia revealed that significant assets, obligations and controlled entities have not been included.

From ‘consulting pupils’ to ‘pupils as researchers’ : a situated case narrative

Schools in England are now being encouraged to 'personalise' the curriculum and to consult students about teaching and learning. This article reports on an evaluation of one high school which is working hard to increase student subject choice, introduce integrated curriculum in the middle years and to improve teaching and learning while maintaining a commitment to inclusive and equitable comprehensive education. The authors worked with a small group of students as consultants to develop a 'student's-eye' set of evaluative categories in a school-wide student survey. They also conducted teacher, student and governor interviews, lesson and meeting observations, and student 'mind-mapping' exercises. In this article, in the light of the findings, the authors discuss the processes they used to work jointly with the student research team, and how they moved from pupils-as-consultants to pupils-as-researchers, a potentially more transformative/disruptive practice. They query the notion of 'authentic student voice' and show it as discursive and heterogeneous: they thus suggest that both a standards and a rights framings of student voice must be regarded critically.

The influence of need-for-cognition on ethical decision-making in marketing

The research established that the work-related norms of marketers and their socialisation into the marketing profession are influenced beneficially by their need-for-cognition. The research revealed contradictions between corporate codes of ethics and the values espoused by professional associations. Better ways of managing corporate ethical standards and behaviour are suggested.

Request-driven cross-media content adaptation technique

Devices, standards and software develop rapidly, but still often independently of each other. This creates problems in terms of content suitability on various devices. Also, in mobile environment, user and system-level applications must execute subject to a variety of resource constraints. In order to deal with these constraints, content adaptation is required. In this chapter, we justify the need of distributed cross media content adaptation and the potential of utilizing Web Services as the adaptation providers. We introduce request-driven context to complement constraint-driven and utility-driven approaches. We describe the request context mapping and propose a novel path’s determination scheme for determining the optimal service proxies to facilitate the adaptation tasks. To better illustrate the disjoint portions in content passing between service proxies, two communication models were associated. Then, within Web Services, we explain the related protocols and socket connection between adaptation’s services. We conclude with discussion regarding the strengths of the proposed architecture.

Accounting : a framework for decision making

Thoroughly updated and re-sequenced in response to market feedback, Accounting: A Framework for Decision Making is an ideal first year accounting principles text. Presented in a straightforward style, the third edition focuses on key concepts and illustrates each concept with clear graphical or textual explanations and examples. The latest AASB standards and accounting techniques underpin the content throughout and new and revised questions have been added to the end of chapter material. With an accessible technical focus, Accounting: A Framework for Decision Making has a clear and broad content structure that means the book lends itself to both majors and non-majors courses.

Corporate social responsibility reporting : a business strategy by Australian banks?

The growth of voluntary corporate social responsibility (CSR) reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.

Information security governance : when compliance becomes more important than security

Current security governance is often based on a centralized decision making model and still uses an ineffective 20th century risk management approach to security. This approach is relatively simple to manage since it needs almost no security governance below the top enterprise level where most decisions are made. However, while there is a role for more corporate governance, new regulations, and improved codes of best practice to address current weak organizational security practices, this may not be sufficient in the current dynamic security environment. Organizational information security must adapt to changing conditions by extending security governance to middle management as well as system/network administrators. Unfortunately the lack of clear business security objectives and strategies at the business unit level is likely to result in a compliance culture, where those responsible for implementing information security are more interested in complying with organizational standards and policies than improving security itself.