Agency problems of corporate philanthropy

Evaluating agency theory and optimal contracting theory views of corporate philanthropy, we find that as corporate giving increases, shareholders reduce their valuation of firm cash holdings. Dividend increases following the 2003 Tax Reform Act are associated with reduced corporate giving. Using a natural experiment, we find that corporate giving is positively (negatively) associated with CEO charity preferences (CEO shareholdings and corporate governance quality). Evidence from CEO-affiliated charity donations, market reactions to insider-affiliated donations, its relation to CEO compensation, and firm contributions to director-affiliated charities indicates that corporate donations advance CEO interests and suggests misuses of corporate resources that reduce firm value.

Across the divide - Criminology as other: Observations on the construction of the field

In 1978 Donald Cressey commented on an emerging division in the study of crime with some scholars concentrating on the development of a “crime fi ghting coalition” and others concerned with the processes associated with “making laws, breaking laws, and the reaction to the breaking of laws” (1978: 175). Since Cressey’s paper, many others have refl ected on the distinction between criminology and the sociology of crime and deviance (Akers, 1992; Garland, 1999; Garland & Sparks, 2000; Konty, 2007). But does such a distinction actually exist? Adopting a pragmatic position, the immediate answer is yes, if we assume that these categories have substance on the basis that they are grounded in everyday beliefs, institutional preferences and research practice (Konty, 2007). Moreover, these are viable categories in that some people studying crime label themselves criminologists (or are given this label by others) while others prefer or are given the label sociologist. Of course, there are further labels that may apply to persons studying crime, which include psychologist, penologist, biologist, chemist, and so on. One could argue that such labels are unimportant, however, it remains that these categories have a practical character. For criminology and the sociology of crime in particular, scholarly discourse frames these categories as oppositional (Bader et al., 1996.; Bendle, 1989; Laub & Sampson, 1991; Sibley, 2002) and to the extent that this has occurred, the categories have social relevance.

Feeding a baby (FAB) study. Reducing childhood obesity : influencing parental infant feeding practices

Background National and international rates of obesity are escalating, and programs to modify established eating habits are having limited success. Almost one in four 2-4 year old Australian children are overweight or obese. Interventions to prevent obesity in early childhood are on the rise. However, recruitment and retention issues and outcomes to date suggests a gap in meeting participant needs. Parents need both the knowledge and skills to establish behaviours that enable children to develop healthy food preferences and eating habits early. AIM To develop intervention recommendations to reduce childhood obesity by improving the infant feeding practices of parents, focusing on the transition from a milk diet to family foods.

Environmental colour and well-being

Significance of colour schemes in appraisal of the urban aesthetic has been traditionally recognised by design professionals. However, the proven psychological and emotional impacts of urban colour remain overlooked in design thinking. This paper argues that health-conscious approach to environmental colour design requires consideration of phenomenological human needs in addition to aesthetic and stylistic preferences of a designer. A body of knowledge accumulated in environmental colour psychology provides a foundation for a shift in the environmental colour design. Though, some architectural critics suggest that design professionals have little understanding of how different aspects of colour psychology can be integrated in design process. Lack of an explicit design methodology has been described as a main constraint to applicability of the related knowledge in design process. Understanding the notion of environmental colour is essential in developing health-conscious approach to environmental colour design. Therefore, this paper is primarily focused on conceptualisation of environmental colour and experiential environmental colour design. Additionally, a role of environmental colour design in the delivery of health-enhancing environments and balanced sensorial experiences is briefly discussed.

Relevance feature discovery for text mining

It is a big challenge to guarantee the quality of discovered relevance features in text documents for describing user preferences because of large scale terms and data patterns. Most existing popular text mining and classification methods have adopted term-based approaches. However, they have all suffered from the problems of polysemy and synonymy. Over the years, there has been often held the hypothesis that pattern-based methods should perform better than term-based ones in describing user preferences; yet, how to effectively use large scale patterns remains a hard problem in text mining. To make a breakthrough in this challenging issue, this paper presents an innovative model for relevance feature discovery. It discovers both positive and negative patterns in text documents as higher level features and deploys them over low-level features (terms). It also classifies terms into categories and updates term weights based on their specificity and their distributions in patterns. Substantial experiments using this model on RCV1, TREC topics and Reuters-21578 show that the proposed model significantly outperforms both the state-of-the-art term-based methods and the pattern based methods.

Effect of moderate- and high-intensity acute exercise on appetite in obese individuals

Purpose The effect of acute exercise, and exercise intensity, on appetite control in obese individuals requires further study. The aim of this study was to compare the effects of acute isocaloric bouts (250 kcal) of high-intensity intermittent cycling (HIIC) and moderate-intensity continuous cycling (MICC) or short-duration HIIC (S-HIIC) (125 kcal) and a resting control condition on the appetite hormone responses, subjective feelings of appetite, energy intake (EI), and food reward in overweight/obese individuals. Methods This study is a randomized crossover study on 12 overweight/obese volunteers. Participants were assigned to the control, MICC, HIIC, and S-HIIC conditions, 1 wk apart, in a counterbalanced order. Exercise was performed 1 h after a standard breakfast. An ad libitum test lunch was served 3 h after breakfast. Fasting/postprandial plasma samples of insulin, acylated ghrelin, polypeptide YY3–36, and glucagon-like peptide 1 and subjective feelings of appetite were measured every 30 min for 3 h. Nutrient and taste preferences were measured at the beginning and end of each condition using the Leeds Food Preference Questionnaire. Results Insulin levels were significantly reduced, and glucagon-like peptide 1 levels significantly increased during all exercise bouts compared with those during rest. Acylated ghrelin plasma levels were lower in the MICC and HIIC, but not in S-HIIC, compared with those in control. There were no significant differences for polypeptide YY3–36 plasma levels, hunger or fullness ratings, EI, or food reward. Conclusions Our findings suggest that, in overweight/obese individuals, isocaloric bouts of moderate- or high-intensity exercise lead to a similar appetite response. This strengthens previous findings in normal-weight individuals that acute exercise, even at high intensity, does not induce any known physiological adaptation that would lead to increased EI.

Parent feeding interactions and practices during childhood cancer treatment: A qualitative investigation

In the general population it is evident that parent feeding practices can directly shape a child’s life long dietary intake. Young children undergoing childhood cancer treatment may experience feeding difficulties and limited food intake, due to the inherent side effects of their anti-cancer treatment. What is not clear is how these treatment side effects are influencing the parent–child feeding relationship during anti-cancer treatment. This retrospective qualitative study collected telephone based interview data from 38 parents of childhood cancer patients who had recently completed cancer treatment (child’s mean age: 6.98 years). Parents described a range of treatment side effects that impacted on their child’s ability to eat, often resulting in weight loss. Sixty-one percent of parents (n = 23) reported high levels of stress in regard to their child’s eating and weight loss during treatment. Parents reported stress, feelings of helplessness, and conflict and/or tension between parent and the child during feeding/eating interactions. Parents described using both positive and negative feeding practices, such as: pressuring their child to eat, threatening the insertion of a nasogastric feeding tube, encouraging the child to eat and providing home cooked meals in hospital. Results indicated that parent stress may lead to the use of coping strategies such as positive or negative feeding practices to entice their child to eat during cancer treatment. Future research is recommended to determine the implication of parent feeding practice on the long term diet quality and food preferences of childhood cancer survivors.

Mining resource profiles from event logs

Human resources are often responsible for the execution of business processes. In order to evaluate resource performance and identify best practices as well as opportunities for improvement, managers need objective information about resource behaviours. Companies often use information systems to support their processes and these systems record information about process execution in event logs. We present a framework for analysing and evaluating resource behaviour through mining such event logs. The framework provides a method for extracting descriptive information about resource skills, utilisation, preferences, productivity and collaboration patterns; a method for analysing relationships between different resource behaviours and outcomes; and a method for evaluating the overall resource productivity, tracking its changes over time and comparing it with the productivity of other resources. To demonstrate the applicability of our framework we apply it to analyse behaviours of employees in an Australian company and evaluate its usefulness by a survey among managers in industry.

Teaching and Assessing for Understanding at University in the South Pacific

Pacific people have their own unique ways of knowing that shape how they learn and this should be taken into account in planning curriculum and in teaching. Pacific people are more likely to want to learn by doing, seeing, collaborating and in a concrete environment whereas for Western students learning becomes formal quickly and depends more on words and theories. This assumed difference in learning preferences could present a problem for formal learning with the need to bridge the gap psychologically and epistemologically between concrete and formal modes of learning. It could be the reason why some students in the Pacific, even at the tertiary level, rely heavily on rote learning. This chapter is a discussion of learning and assessment practices that help to foster understanding as they might apply to teaching at university in the South Pacific.

How to plan and implement an environmental education program for a conservation area : lessons from Australia and Borneo

The Augo Wetland Forest Park, along with other conservation areas around the world, provides an opportunity for a personal connection with the natural world - an opportunity for creating ways to convince people to reverse the degradation of the planet. In this presentation I use the settings approach, as used by the World Health Organisation in health promotion, as a framework. The WHO’s 1986 Ottawa Charter states that "Health is created and lived by people within the settings of their everyday life; where they learn, work, play, and love." I argue that, similarly, a conservation area provides a setting for people to connect with environmental issues and can be the place where positive behaviours and actions for the environment are created and enacted. In a wired and virtual world, such settings may be the only opportunity some people, especially children, get to connect with the environment. An evidence-based, intentionally designed and implemented environmental education program enhances the opportunities for the personal connection and subsequent action. Planning and implementing an Environmental education program for a conservation area requires an understanding of the principles of three domains: • Environmental Communication • Environmental Education • Environmental Interpretation In this presentation I define these domains and demonstrate how they become interdependent within the context of a particular setting such as a conservation area. I outline the principles of each domain and demonstrate how they can be enacted with reference to environmental education program case studies from settings in Australia and Borneo. The first case study is based around a proposal for a planned residential community at Eden’s Crossing, in Brisbane’s high growth Western corridor. The setting featured a number of important natural and heritage conservation characteristics and the developer wanted to be pro-active in informing the market what this development aims to achieve in terms of innovative community and environmental objectives. By designing an education and interpretation program in line with best practice education and interpretation principles the developers would be assisted in their efforts to build community, preserve heritage, and facilitate environmentally sensitive lifestyles for the future residents of Eden’s Crossing. Above all, the strategy focused on advancing sustainability in a way that made the Eden’s Crossing greenfield development significantly greener. It did this by interacting with prospective purchasers, and building knowledge about sustainability with a view to shaping the future community of Eden’s Crossing in terms of attitudes and behaviours. The second case study is based around the development of the Rainforest Interpretation Centre (RIC), now renamed the Rainforest Discovery Centre, an environmental education facility managed by the Sabah Forestry Department (SFD) and located at the edge of the Kabili-Sepilok Forest Reserve in the East Malaysian state of Sabah (Borneo). This setting is of paramount importance for biodiversity conservation and research and a vital habitat for orang utan. As an Environmental Education Consultant I was tasked with developing an environmental education program for this setting as part of the SFD’s long- term strategy towards sustainable forest management. By employing the principles of Environmental Education and Environmental Interpretation I designed and implemented a program with three major components: • an environmental education component for visiting primary and secondary school groups. • an environmental education component for in-service and pre-service teachers and teacher educators. • a public awareness and environmental interpretation component which caters for the general public and tourists. From these modest beginnings the program has expanded and new facilities have been developed to meet the demands of visitors, teachers and students. The effectiveness of the program can be traced back to the grounding in the principles of best practice environmental education, communication and interpretation.

Factors influencing the provision of end-of-life care in critical care settings : development and testing of a survey instrument

Aim. To develop and psychometrically test a survey instrument to identify the factors influencing the provision of end-of-life care by critical care nurses. Background. Following a decision to withdraw life-sustaining treatment, critical care nurses remain with the patient and their family providing end-of-life care. Identification of factors influencing the provision of this care can give evidence to inform practice development and support nurses. Design. A cross-sectional survey of critical care nurses. Method. An online survey was developed, reviewed by an expert panel and pilot tested to obtain preliminary evidence of its reliability and validity. In May 2011, a convenience sample of critical care nurses (n = 392, response rate 25%) completed the survey. The analytical approach to data obtained from the 58 items measured on a Likert scale included exploratory factor analysis and descriptive statistics. Results. Exploratory factor analysis identified eight factors influencing the provision of end-of-life care: emotional support for nurses, palliative values, patient and family preferences, resources, organizational support, care planning, knowledge and preparedness. Internal consistency of each latent construct was deemed satisfactory. The results of descriptive statistics revealed a strong commitment to the inclusion of families in end-of-life care and the value of this care in the critical care setting. Conclusion. This paper reports preliminary evidence of the psychometric properties of a new survey instrument. The findings may inform practice development opportunities to support critical care nurses in the provision of endof- life care and improve the care that patients and their families receive.

Tensor reduction for user profiling in personalized recommender systems

User profiling is the process of constructing user models which represent personal characteristics and preferences of customers. User profiles play a central role in many recommender systems. Recommender systems recommend items to users based on user profiles, in which the items can be any objects which the users are interested in, such as documents, web pages, books, movies, etc. In recent years, multidimensional data are getting more and more attention for creating better recommender systems from both academia and industry. Additional metadata provides algorithms with more details for better understanding the interactions between users and items. However, most of the existing user/item profiling techniques for multidimensional data analyze data through splitting the multidimensional relations, which causes information loss of the multidimensionality. In this paper, we propose a user profiling approach using a tensor reduction algorithm, which we will show is based on a Tucker2 model. The proposed profiling approach incorporates latent interactions between all dimensions into user profiles, which significantly benefits the quality of neighborhood formation. We further propose to integrate the profiling approach into neighborhoodbased collaborative filtering recommender algorithms. Experimental results show significant improvements in terms of recommendation accuracy.

The competitive market for assurance engagements on greenhouse gas statements : is there a role for assurers from the accounting profession?

In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 'Assurance on a Greenhouse Gas Statement' (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for diverse providers.

Exploring urban consumers’ attitudes and intentions to purchase local food in Chile

Although local food consumption is growing in importance there remains a lack of research addressing local food consumption preferences in less-developed countries. This paper aims to examine the drivers of local food purchase intentions for Chilean consumers. A model of local food behavioral intention was developed from consumer behavior theory. The model was tested using structural equation modeling with data from Chilean shoppers located in Santiago (n=283). The analysis revealed that Chilean consumers are willing to purchase local food based on their positive attitude towards buying local food and their feelings of connectedness with the environment, but not because they have a desire to support local businesses. These findings have implications for retailers, marketers and food producers.

Publishing the perished : the visibility of foreign death in Australian quality newspapers

The issue of media coverage of death has been under discussion by only a few scholars, and there have existed some disagreements as to just how present death is in public discourse in the Western world. This study adds to the literature on death by investigating the Australian media context. Specifically, it examines how journalists at two Australian quality newspapers, The Australian and the Sydney Morning Herald, cover death in their foreign news reporting. It finds that journalists express preferences for certain types of death, as well as for certain nationalities. Further, it sheds some light on just how visible death is in the news by arguing that, while present in the written word, the visual representation of death is still highly marginalised.