Attitudes towards people with intellectual disability : an Australian perspective

Attitudes in Australia toward people with intellectual disabilities were investigated among students, disability services professionals, and the general population. Three previously validated questionnaires and a measure of respondent self-reported "social desirability" were used. Students and disability services professionals exhibited similar attitudes, with both groups reporting significantly more positive attitudes than members of the general population. More positive attitudes were evident among younger people, people with higher educational attainment, and individuals with a prior knowledge of or regular contact with people with intellectual disabilities. These respondents were less likely to support the principles of eugenics and more likely to support the paradigm of community inclusion. The authors make recommendations concerning the development of policies and strategies to foster the acceptance and inclusion of adults with intellectual disabilities in the wider community. Further studies that include the use of qualitative techniques and target people in the general population are recommended.

Perceptions of e-commerce as an academic discipline in Australian universities

This paper presents findings from a study on perceptions of e-commerce as an academic discipline in Australian universities. The study examined Australian universities' perceptions on whether e-commerce should be regarded as a business-oriented discipline or a technology-oriented discipline and further whether e-commerce should be considered as a distinctive discipline. Data was collected from official websites of all Australian universities and was categorized in accordance to award titles, host faculty and program structures. Findings showed that most Australian universities perceived e-commerce as a business-oriented discipline. However, there was no consensus on whether e-commerce should be considered as a distinctive discipline.

Organisation change and its impact on Australian Building Societies' performance

The paper examines the relation between changing ownership structure and performance of Australian building societies. An analysis and discussion of the theories of organizational development and change is undertaken to explore the mutual building societies' motivation for change. The financial performance measures, provided by financial ratios of the major mutual building societies in Australia, are examined to assess the behaviour of building societies under different governance structures in the 1980s and 1990s. The theoretical and empirical literature has suggested that mutual deposit-taking institutions should have lov^^er profitability and higher operating expenses than their publicly listed counterparts. Accounting ratios are observed over time to investigate if governance change in mutual deposit-taking organizations accounted for any discernable differences in profitability and cost efficiency pre- and post- demutualization. The study finds support for the contention that demutualized building societies will have higher profitability and lower costs than their mutual counterparts. The study is confined to investigation of the six largest building societies that undertook the demutualization process. It could he extended to the entire building society sector. The results have implications for investors, managers and 'ovraers' of firms that retain their mutual structure, suggesting the demutualization vnû benefit these groups. There is no study that compares mutual deposit-taking institutions pre- and post-conversion in Australia.

Peer mentoring in an accounting setting : a case study of mentor skill development

This paper provides the background to the adoption of a peer mentoring program including the preparation of mentors and the classroom role of mentors. The paper also includes a discussion of alternative models of peer mentoring and an examination of factors to be considered in adopting mentoring as a teaching and learning resource. Using a case study of third-year undergraduate accounting students who were employed to mentor fellow students in a second-year accounting unit at an Australian university, the paper examines peer mentoring as a classroom resource in the teaching of accounting concepts. The study includes an evaluation of the perceptions of generic skill development by peer mentors illustrating how mentoring can be a reciprocal process, in that the mentor's skills can be enhanced while fulfilling a supporting role to junior students. The programme evaluation also demonstrated that accounting educators could contribute to the development of students' generic skills outside the traditional classroom setting.

Mobile phones and children : an Australian perspective

Mobile phones in Australia record one of the world’s highest rates of ownership among children under 18. This paper examines issues of mobile phones and Australian children and the various discourses (systematic frames) used in discussing their effects. These are the optimistic (gains); pessimistic (losses, costs or harms); pluralistic (technology per se is neutral but how it is used matters); historical development (importance and skills learnt); futuristic predictions (promises and dangers); current uses (connectivity, convergence and interactivity); and techno-realist view (as a mixed blessing). Taking the Justification View of Technology that sees technological adoption as a gamble and borrowing from Joshua Meyrowitz, it examines how mobile phones have eroded parental power over how, when, where and with whom their children communicate, while at the same time, becoming a ‘digital leash’ for parents to re-establish their control and an ‘umbilical cord’ of children to remain connected with parents at all times.

Long term benefits of visitor monitoring : an Australian experience

Abstract - Parks Victoria manages Victoria's (Australia) national, state and urban parks. These parks make up approximately 17% of the state's area and annually receive 45.3 million visits. Parks Victoria has been dedicated to the development of scientifically sound methods for monitoring visitors and the community since 1994. The three main ongoing monitoring streams are: visit quantities, community perceptions of management and visitor experience (Visitor Satisfaction Monitor). Accumulated research data from the Visitor Satisfaction Monitor (VSM) has been used to profile and refine the organisation's understanding of its various park visitors. After 10 years that data has matured to produce a comprehensive visitor-product market segmentation. Over 11,000 interviews at 34 major parks (including 68 visitor sites) between 2000 and 2004 were used to group park visitors into seven segments. The segments are Nature Admirers, Urban Socials Trail Users, Passives and Other Users, Activity Centrics, Access Made Easy and Country Vacationers. Each park visitor segment, or group, had substantial differences from the other groups, while the individuals within each segment had much more in common; Nature Admirers visit in small groups for a short spectacular scenic experience whereas Urban Socials visit in large groups for half-day social interactions such as birthday parties and picnics. Further analyses have been conducted to identify individual sub-segments within each of the major segments. These sub-segments provide detailed information that can be used for the future development of parks and associated services. Subsequent analysis using Structural Equation Modelling provides evidence that the relationships between services and satisfaction are better understood when considering segments. Parks Victoria has been using segments in park management applications such as wild fire recovery plans, tourism strategy formulation, park management planning and visitor risk management. It has proved to be an efficient and effective systematic way of meeting visitor needs.

Music teacher education partnerships as professional development

This paper reports my reflections of a school and university partnership carried out in Semester One 2008 by the Bachelor of Teaching (Primary/Secondary) music education specialist at a University in Melbourne. As students have a specific 'situated learning' experience at a primary school, their five-week visit during the ten-week semester acts as onsite professional development by both the music teacher and myself. Here students are able to reflect and discuss both content and pedagogical knowledge. They are also given the opportunity to teach small groups whilst being mentored by the music teacher and myself. I contend that by universities providing such opportunities as good exemplars of best practice in music education as a form of professional development students can only improve teaching and learning and be better prepared when entering the teaching profession.

In this paper I report on my pre-service music education students' experience as school based music teaching and learning as an effective form of professional development. My reflections are supported by my observational notes are informed by self study methodology I consider the link between tertiary and school partnership as a way forward to improve both the teaching and learning of music education. Universities in Australia are increasingly encouraged to forge pathways with schools where students and teacher educators have the opportunity to observe best practice, engage in teaching and learning onsite and reflect on both content and pedagogical knowledge. Such practice promotes educational praxis for a sustainable future.

Gifted education, professional development and the contemporary landscape of teachers' work : challenges and choices

This paper examines the perspectives of primary school teachers, administrators and personnel working in eastern suburban Melbourne as they consider the rationale for, and the purposes of, gifted education within the broader landscape of teachers' work. The data for this presentation are drawn from a single case qualitative case study where semi-structured interviews were held four years after the school participated in the Bright Futures gifted professional development. The school proudly proclaims a tradition of scholarship and excellence within a friendly, caring, cooperative and democratic ethos. Teachers welcomed the opportunity to express their thoughts, sentiments and opinions on curriculum, assessment and reporting practices, their attitudes to the aims of gifted education, the selection of children for pull-out programs, and their views to school management and to parents in relation tho these matters. Using a Foucoultian framework, I analyse how teachers juggle many goals within the complex reality of daily classroom teaching, and how they are wedged between the power of formal school rhetoric and educational policy working to improve learning outcomes for all students. This, in turn, has significant repercussions for addressing the needs of gifted students and generates considerable ambivalence about the implementation of gifted programs. I propose that such responses are important elements in the contemporary landscape of teacher's work

Instrumentalism and the 'helping' discourse : Australian indigenous performing arts and policy

Indigenous arts are significant to the way Australia is represented to the world. Since the early 19705 Indigenous cultural policies, at both federal and state levels, have helped to shape the development of Indigenous performing arts in Australia. Over this period, cultural policies, in confluence with the aims of Indigenous artists and civil rights activists, have produced and reproduced instrumentalist rationales for the support of Indigenous arts. In particular, the sector has deployed <helping' rationales for cultural policies which focus on social and economic outcomes. This article addresses current debates around the instrumentalist purposes of cultural policy and the participation of Indigenous practitioners in reproducing the 'helping' discourse. The article, however, finds evidence of a recent break in the consensus which sees some Indigenous artists resisting the historical imperative for their arts practice to be exclusively focused on instrumentalist outcomes.

Generation of statements for the development of clinical indicators for mental heath nursing in New Zealand : achieving a bicultural focus

Aim : In this paper, the first of 4 stages of a large study aiming to develop culturally and clinically valid clinical indicators to flag the achievement of mental health nursing standards of practice in New Zealand are described.

Methods : A bicultural design was employed throughout the research project to ensure that nurses' views of practice and the cultural differences between New Zealand's indigenous Maori and non-Maori peoples could be identified. Accordingly, separate focus groups of Maori- and non-Maori-experienced mental health nurses were asked to develop lists of statementd reflective of the Australian and New Zealand College of Mental Health Nurses' Standards of Practice in New Zealand.

Results : The focus group participants produces 473 statements, which were synthesized into 190 clinical indicator statements. In keeping with the bicultural research design, Maori and non-Maori data were analysed separately until the data were merged to provide a single set of indicator statements. Although both Maori and non-Maori groups wrote statements relevant to clinical practice, there was a difference in the way the 2 groups addressed cultural issues. The Maori focus group wrote statements about cultural issues for 4 of the 6 Standards of Practice, whereas the non-Maori focus group participants wrote statements about cultural issues for only the Standard focusing on cultural safety.

Conclusion : The research design of this project in mental health nursing was unique in that it sought the perspectives of both indigenous and non-indigenous nurses about quality mental health nursing practice related to the professional standards of practice. The involvement of Maori and non-Maori mental health nurses enhanced the cultural and clinical validity of the study and the obtained from it. The bicultural approach adopted for the study highlights the need for more mental health nursing research involving indigenous partners.

Accounting services and SMEs : an Australian study

Background: The observance of regulation has become a fundamental part of life for the conduct of business around the world. Governments and their duly appointed designates, acting in the interest of the collective public, have relied on regulation to moderate economic and social behaviour through the imposition and enforcement of rules. While it can be commonly accepted that such a prescriptive framework may be necessary for the achievement of desired economic and social outcomes, regulation does impose costs on society and on individual firms. These costs, which can include the costs for government departments to administer, the cost for firms to comply, and the multitude of indirect costs such as lost innovation and productivity or their interrelated opportunity costs, have received ample attention.

Accountants are key advisers to all businesses on all aspects of doing business, including regulation. As such, it is appropriate that ACCA has sponsored this study, which explores the regulatory issues facing SMEs and the critical role that accountants and other organisations play in helping SMEs be aware of, comply with and generally manage effectively the regulations that apply to their business.

ACCA has consistently argued for a balanced view to be taken on regulation, recognising that certain rules are necessary for the fair development of business and for employees’ rights. Yet at the same time, ACCA recognises that SMEs are likely to be disproportionately burdened by regulatory requirements and, as a consequence, it actively campaigns for fairness in regulation, recognising the issue as a significant factor in the success, productivity and growth of small businesses.

Overview: This study complements similar research commissioned by ACCA in the United Kingdom and Canada (Blackburn et al. 2006), with the aim of helping to provide a more international picture of the effects of regulation on adviceseeking by SMEs and how accountants can help SMEs meet their regulatory obligations.

The research commenced in November 2006 and was conducted over the Australian summer period 2006/7, among SMEs and accounting practices, as follows:

* telephone survey among 250 SMEs
* postal survey among 130 accounting practitioner firms.

Key findings: The SME section of this study revealed the following points.

* Most SMEs (between 70% and 80%), agreed that the regulations under review were reasonable, however there were significantly high levels of concern regarding:
* the number of regulations affecting their business (80%)
* staying up to date with changing regulations (80%)
* complexity of regulation or the ease of understanding regulations (77%)
* inequity, or the cost of regulation in proportion to the business (66%)
* duplication, or being required to provide the same information to more than one government department (55%).
* External accountants were the most common source of advice, being used by 72% of SMEs; this was followed by federal government agencies,    62%; trade or industry bodies, 61%; and a lawyer or solicitor, 53%.
* Highest levels of satisfaction with the advice provided were recorded for lawyers/solicitors (94%), banks (91%) and external accountants (90%).
* Overall, 80% of SMEs who had used accountants rated their service as excellent or good. Thirty per cent gave accountants an excellent rating.
* Accountants rated particularly well on the following attributes:
* the potential for a long-term relationship with the business (81% excellent/good)
* technical understanding of the regulatory requirements that apply to the business (79%)
* ability to meet the needs of the business (77%)
* understanding of the business of the SME and its operations (73%).

The survey of accounting practitioners produced the following information.
* The results indicate that SME firms with fewer than 10 employees are the main source of revenue for the respondent accounting practitioners.
* Virtually all accountants provide regulatory advice, primarily in the areas of taxation (particularly Goods and Services Tax, GST), and Do-It-      Yourself (DIY) superannuation requirements. These services provided the accountants with their largest business growth in the two years before the time of the survey.

Seventy-nine per cent of accountants referred their SME clients to external professional advisers. Their comments indicate (see Appendix 4) that some accountants consider their role to be as convenors or advisers for their SME clients. Importantly, according to the accountants, SME firms with fewer than 10 employees did not update their knowledge of regulatory requirements; they relied on their accountant for the right advice. The main types of external adviser to whom accountants referred their SME clients were lawyers and financial planners.

* Accountants expressed their concern regarding the complexity and amount of regulations affecting their SME clients.
* The accountants also stated that they would like to provide additional advice to their SME clients.
 
Confidence intervals – SME survey:  The survey sample size was 250 SMEs from the total of 1.2 million Australian SMEs. Any estimate of proportions agreeing or disagreeing with particular statements must be considered with respect to the margin of possible statistical error. Owing to the small sample size, generalising the results from this study to a wider population of SMEs may be constrained.

A 95% confidence interval of the sample mean for the following estimates based on a percentage agreement of 75% to a proposition with a sample size of 250 would be from 69.5% to 80.5%. The 95% confidence interval for estimates of any other value will diverge slightly in magnitude from the numbers given.

In general then we can be highly confident that the actual sample mean will be within approximately ± 5% of the figure given, with a survey of this size. Confidence intervals – acounting practitioner survey IBISWorld estimates reveal a figure of 9,222 accounting practices in Australia as at June 2006 (IBISWorld 2007). The sample size of 133 accounting practitioners gives a 95% confidence limit that the results reported from the mail-out survey are within the ± 5% confidence interval of the reported values.

Conclusions:  This report describes the results of two parallel surveys undertaken on the impact of business regulation on small and medium-sized enterprises in Australia and on the perceptions of accounting firms about the ways in which the regulatory impact on the SME sector drove their business.

The survey of SMEs provides empirical support for many of the concerns raised with the Regulation Taskforce, which reported to the Australian government in 2006. Many businesses are concerned about the volume and complexity of government legislation as it applies to their business. They are concerned that they are unable to keep up with new legislation and that there is apparent duplication of reporting requirements across the various tiers of government.

The survey of accountants revealed that accounting firms derive a significant proportion of their revenue from SMEs. While the SMEs are concerned with regulatory changes, the accountants surveyed reported that the major growth areas in their businesses were in what could be seen as traditional accounting areas of tax and superannuation. Some SMEs sought advice on areas such as employment law, environmental regulation and health and safety but it appears that many accountants refer their clients to specialists in these areas. Recent changes to the laws regarding financial planning in Australia may lead to changes in the market for financial advice in Australia, with many accountants apparently regarding this as a key driver of future business opportunities.

The surveys were conducted using a similar instrument to similar surveys conducted in the UK and Canada and reported in Blackburn et al. (2006). Comparisons of the Australian survey results with those from the UK and Canada seem to support the perception that Australian business is not over-regulated, but the SME sector is concerned with the volume and complexity of regulation. This suggests that the SME sector wants to see improvements to Australia’s regulatory regime as a result of the work of the Regulation Taskforce undertaken in 2005/6. In its response to the work of the Taskforce the government agreed with 158 of the 178 specific recommendations of the Taskforce. This now needs to be followed through at all levels of government.

Accountants in all three countries understand their SME clients’ concerns with the burden of regulation and they are prepared to advise their clients where appropriate or refer them to specialist advisers. Most business growth for accountants has come from the taxation area. Very few accountants in the UK or Australia specialise in providing advice in the areas of environmental regulation or health and safety regulation.

International comparisons show that in all three countries accountants are generally highly regarded by SMEs for their professionalism and competence. The major area of client concern is the value for money offered by the accountant’s service. In an era of rapidly shifting professional and technical boundaries, accountants need to be more strongly attuned to levels of client satisfaction. Lawyers, financial planners and a plethora of specialist advisers operate in the business services market and if they have an opportunity to take business from accountants by competing on price they may well do so. This suggests a stronger role for professional accounting bodies in monitoring the broader business services market for opportunities and threats on behalf of their membership.

Doing business in China : how Australian companies make their decisions when entering the Chinese market

This report describes and analyses the experiences of Australian businesses which have established operations or conduct business in China, both successfully and unsuccessfully. The information was collected over the period from August to November in 2007. It involved interviews with 43 respondents from 40 different Australian businesses across both manufacturing and service industries. The project was motivated by the increasing significance of China to Australia’s economy (such as the demand for Australian iron and coal exports and the transfer of much of Australia’s manufacturing operations there) and its extraordinary growth and development over the past 10 years. Using the contemporary modes of international expansion as a framework, the research considered companies which had entered China through Wholly Owned Foreign Enterprises (WOFEs), Joint Ventures, exporting and other forms such as licensing and agents. Most of the participants had located their operations in China in the eastern region, including Shanghai, Beijing, Guanzhou, Shenzhen and Tianjin.

Investigating the factors of professional development programs that effect change in the classroom

This paper reports on the implementation of two professional development programs designed to support ICT based pedagogies in Victorian (Australia) schools. In both programs the teachers participated in an intensive program of professional development designed to assist them in embedding ICT into their classroom practice. There was a large diversity of circumstances experienced by the schools, not only in terms of ICT availability and use, and teacher experience, but also in issues of cultures of curriculum planning and integration, size, communication, and pedagogical presumptions. Both projects were successful in implementing change; however there were teachers in both projects who failed to take advantage of the PD. Some of the limitations with both studies include the high expectations of time comittment by the teachers – who are already fully committed with full teaching loads, and the high expectations of the change that will occur in the teaching and
learning as a result of the PD, wthout consideration of the time needed to learn and adopt new pedagogical practice. In some cases, teachers and the school did not appreciate the necessary commitment to take full advantage of the opportunity being provided. This was compounded by the lack of support and recognition by school management.

Capacity building for the principalship : will leadership development solve the problem of principal disengagement?

This paper canvasses current proposals by Australian education departments for capacity building, school renewal, situated learning, resilience and ‘wellness’ in the Principalship, and the reflections and responses of current Principals.

Positive development in emerging adulthood

Positive functioning in the developmental period of emerging adulthood has received little investigation. The current study investigated components of positive development using confirmatory factor analysis of Australian Temperament Project data collected from 1,158 young adults aged 19-20 years. Positive development constructs that have been theoretically conceptualised were examined to test core concepts. Five first-order constructs were identified in this sample: Civic Action and Engagement, Social Competence, Life Satisfaction, Trust and Tolerance of Others, and Trust in Authorities and Organisations. A second-order positive development factor defined by these constructs provided good fit for the data. This model of positive development in emerging adulthood can provide an outcome measure that can then be used to investigate the developmental processes and pathways involved.