It's my time to shine : young Australians reflect on past, present and imagined future alcohol consumption

Drawing on interviews about the drinking trajectories of sixty young Victorian drinkers (aged 20-24), this paper outlines patterns of change over time and explores two drinking biographies in depth. For most research participants, drinking alcohol was an enjoyable and integral part of their social lives, but its role changed as they made other transitions in their lives. Most participants considered their early twenties to be a time for heavy alcohol consumption, and most imagined that they would drink less when they were middle-aged.

Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models

Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools.

This paper presents a discussion on implications of recognising idle resources in TDABC and RCA models on developments, maintenance and uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs.

Clinical, ethical and legal considerations in the treatment of newborns with non-ketotic hyperglycinaemia

Non-ketotic hyperglycinaemia (NKH) is a devastating neurometabolic disorder leading, in its classical form, to early death or severe disability and poor quality of life in survivors. Affected neonates may need ventilatory support during a short period of respiratory depression. The transient dependence on ventilation dictates urgency in decision-making regarding withdrawal of therapy. The occurrence of patients with apparent transient forms of the disease, albeit rare, adds uncertainty to the prediction of clinical outcome and dictates that the current practice of withholding or withdrawing therapy in these neonates be reviewed. Both bioethics and law take the view that treatment decisions should be based on the best interests of the patient. The medical-ethics approach is based on the principles of non-maleficence, beneficence, autonomy and justice. The law relating to withholding or withdrawing life-sustaining treatment is complex and varies between jurisdictions. Physicians treating newborns with NKH need to provide families with accurate and complete information regarding the disease and the relative probability of possible outcomes of the neonatal presentation and to explore the extent to which family members are willing to take part in the decision making process. Cultural and religious attitudes, which may potentially clash with bioethical and juridical principles, need to be considered.

A panel data analysis of the determinants of oil consumption : the case of Australia

The goal of this paper is to examine the determinants of oil consumption for a panel consisting of six Australian States and one territory, namely Queensland, New South Wales, Victoria, Tasmania, South Australia, Western Australia, and the Northern territory, for the period 1985–2006. We find that oil consumption, oil prices and income are panel cointegrated. We estimate long-run elasticities and find that oil prices have had a statistically insignificant impact on oil consumption, while income has had a statistically significant positive effect on oil consumption.

Cross-cultural methodological issues in ethical research

Despite the fundamental and administrative difficulties associated with cross-cultural research the rewards are significant and, given an increasing trend toward globalisation, the move away from singular location studies to more comparative research is to be encouraged. In order to facilitate this research process it is imperative, however, that considerable attention is given to the methodological issues that can beset cross-cultural research, specifically as these issues relate to the primary domain or discipline of investigation, which in this instance is research on business ethics. Utilising the experience of a four country comparative study of both Asian and Western cultures in the field of business ethics, the following presents a discussion of methodological concerns under the three broad areas of operationalising culture, operationalising business ethics, and data interpretation.

Ethical perceptions of Hong Kong chinese business managers

This paper investigates ethical perceptions among Hong Kong Chinese managers of themselves and peers according to age, location of education and employment (local vs. multinational), based upon responses to thirteen potentially unethical situations.

The major conclusions of the study are: (1) there is little consistency among perceptions of ethical situations; (2) Hong Kong managers perceive their peers as more unethical than themselves; (3) ethical perceptions in some situations are affected by age and to a lesser extent, place of education; and (4) significant interactions were found between age and the nature of employer, as well as between the place of education and the nature of employer.

To conclude, the management implications of these findings are discussed.

Profiling the sport consumption attitudes and behaviours of fantasy football players

Most sporting codes encourage participation in Fantasy Sport (FS), despite few making direct revenue from it. There is a lack of empirical evidence whether this is good practice, for although FS can increase involvement and education, it may also compete with other forms of sport consumption for consumers limited resources. This study begins to address whether FS competes with or  complements sport consumption by comparing FS players with nonplayers. Data was collected from surveys (n=182) of AFL fans, with findings indicating FS players had higher tested measures of attitudes (e.g., team identification, commitment) and behaviours (e.g., game attendance, television viewing) related  to the sport. What remains to be determined is causality, and suggestions on how to examine this are given.