Corporate financial disclosure practices in Asian and Middle Eastern countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study. 

Guadalupian (Middle Permian) brachiopods from Sungai Toh, a Leptodus Shale locality in the Central Belt of Peninsular Malaysia. Part I: Lower Horizons

This work presents a systematic study of Permian Brachiopoda from the Sungai Toh Leptodus Shale locality, Pahang State, Peninsular Malaysia. This locality lies within the Central Belt of Peninsular Malaysia, a tectonic unit characterised.by tuffaceous sediments and limestones of Late Palaeozoic age. Two brachiopod-bearing horizons were studied in detail at this locality, the lower one (Horizon 2) bearing a mixed plant and invertebrate assemblage, including the brachiopods Urushtenoidea chaoi (CHING), Leptodus richthofeni KAYSER, Anidanthus cf. sinosus HUANG, Acosarina dorashamensis (SOKOLSKAJA), A. minuta (ABleH) and unidentifiable species of Linoproduetus, Neochonetes, and Strophalosiina. Horizon 3 contains a more abundant and diverse brachiopod fauna, comprising a total. of 57 species representing 47 genera, including Vediproductus punetatiformis (CHAO), Permianella typica HE & ZHU, Tranrennatia gratiosa (WAAGEN), Leptodus richthofeni KAYSER, Leptodus cf. tenuis (WAAGEN) and "Semibrachythyrina" [= Alphaneospirifer] cf. pyramidiformis LIANG. It is
suggested in this study that the age of the Sungai Toh locality is Capitanian (late Guadalupian) to possibly Wuchiapingian (early Lopingian),
as it appears to correlate well with the Lengwu fauna from Zhejiang in eastern China. The palaeobiogeographical affinities of the Sungai Toh fauna are interesting, mainly indicating strong Palaeo-equatorial affinities, while there are also some elements more typical of the cooler periGondwana
Region.

Effective teaching in universities: are students' basic needs being satisfied in large classes?

In a quest for a more efficient education system, many organizations have opted to increase class size. It is a common perception that large subjects are economical to run and small subjects are not. Many in the tertiary  education system have had concerns with issues involved in the teaching of large classes, including teaching quality and whether there are effective learning outcomes for students. As with any complex issue, there are several approaches that could be utilized to assess whether the needs of  stakeholders are being met. Stakeholders include the institution, the  teaching staff the community and the students. This study aims to assess whether universities are satisfying the needs of students as class size is increased The study focuses on satisfaction with large classes and includes an assessment of the satisfaction of students' psychological needs. These constructs are measured in small, medium and large classes to identify the change in the level of satisfaction. The study used a multi-method approach consisting of a literature review, a qualitative phase involving in depth  interviews, focus groups, and a quantitative survey The results show that while customer satisfaction is being met, the satisfaction of students' psychological needs are not being fully realised. It was also found that there were notable variations between individual students, the subjects being studied and degree streams of students taking the same subject. The implications of these findings and suggestions for further investigation are discussed in this paper.

Initial value generation for matchmaking in middle agents

One of the major challenges that agents used in open environments must face is that they must be able to find each other. This is because in an open environment, agents might appear and disappear unpredictably. To address this issue, middle agents have been proposed. The performance of middle agents relies heavily on the matchmaking algorithms used. Matchmaking is the process of finding an appropriate provider for a requester through a middle agent. The practical performance of service provider agents has a significant impact on the matchmaking outcomes of middle agents. Thus the track records of agents in accomplishing similar tasks in the past should be taken into account in matchmaking process. Considering that there are no track records available at the launching of an agent system, this paper discusses some ways to provide reasonable initial values for the track  records. With the agents' history and the initial vallies ofthe track records, the performance of matchmaking algorithms can be improved significantly.

An improvement to matchmaking algorithms for middle agents

A question frequently asked in multi-agent systems (MASs) concerns the efficient search for suitable agents to solve a specific problem. To answer this question, different types of middle agents are usually employed. The performance of middle agents relies heavily on the matchmaking algorithms used. Matchmaking is the process of finding an appropriate provider for a requester through a middle agent. There has been substantial work on matchmaking in different kinds of middle agents. To our knowledge, almost all currently used matchmaking algorithms missed one point when doing matchmaking -- the matchmaking is only based on the advertised capabilities of provider agents. The actual performance of provider agents in accomplishing delegated tasks is not considered at all. This results in the inaccuracy of the matchmaking outcomes as well as the random selection of provider agents with the same advertised capabilities. The quality of service of different service provider agents varies from one agent to another even though they claimed they have the same capabilities. To this end, it is argued that the practical performance of service provider agents has a significant impact on the matchmaking outcomes of middle agents. An improvement to matchmaking algorithms is proposed, which makes the algorithms have the ability to consider the track records of agents in accomplishing delegated tasks. How to represent, accumulate, and use track records as well as how to give initial values for track records in the algorithm are discussed. A prototype is also built to verify the algorithm. Based on the improved algorithm, the matchmaking outcomes are more accurate and reasonable.

Differentiate or die or be 'stuck in the middle' and survive!

“The reality is that traditional (marketing) implementation approaches have failed…” (Dobni et al., 2001, p. 402) Nevertheless recent research still seeks to identify relationships between Porter’s marketing strategies, implementation and performance (Kumar et al. 1997; Teach and Schwartz, 2000). Although each study included the Porter’s strategy types none actually classified business units into ideal differentiators, ideal cost leaders and combination differentiation cost leaders to conduct “implementation-performance process” comparisons.

This study has made a contribution to the study of marketing implementation and marketing performance by separating and comparing strategies such as ideal differentiation, ideal cost leadership, and combination (differentiation/cost leadership) strategies with the “stuck in the middle” marketing strategy type.

A key implementation finding was the importance of paying high salaries to attract the best employees when implementing either a differentiation strategy or a combined (differentiation/ cost leadership) strategy. However for the other six implementation tools, the findings support Kelliher and Perrett (2001, p.421) whose findings “do not indicate a clear relationship between business strategy and the approach to HRM.”

A key performance finding was that differentiation is the best strategy in terms of marketing performance while cost leadership is the worst performing strategy. Both differentiation and the combination strategy (differentiation/cost leadership) outperformed cost leadership.

Soft-sediment deformation structures in the middle permian Wandrawandian siltstone, southern Sydney basin: implications for depositional environment and basin tectonics

The Middle Permian Wandrawandian Siltstone at Warden Head near Ulladulla in the southern Sydney Basin is dominated by fossiliferous siltstone and mudstone, with a large amount of dropstones (lonestones) and some pebbly sandstone beds. Two general types of deposits are recognised from the cliff succession in view of the timing and mechanism of their formation. One is represented by the background (or primary) deposits of offshore to slope environments with abundant dropstones of glacial marine origin. This facies occurs throughout the cliff sections at Warden Head. The second type is distinguished by secondary, soft-sediment deformational deposits and structures of the primary (background) deposits, and comprises three successive layers of sandy mudstone dikes. In the second type of deposit, metre scale, laterally extensive syn-depositional slump deformation structures occur extensively in the middle part of the Wandrawandian Siltstone. The deformation structures vary in morphology and pattern, including large-scale complex-type folds, flexural stratification, concave-up structures, small-magnitude -faults accompanied by folding and brecciation. The slumps and associated syn-depositional structures are herein attributed to penecontemporaneous deformations of soft sediments (mostly mud and silty mud), formed as a result of mass movement of unconsolidated and/or semi-consolidated substrate following earthquake events. The occurrence of the earthquake event deposits (or seismites) at Warden Head supports the current view that the Sydney Basin was located in a back-arc setting near the New England magmatic arc on an active continental margin during the Middle Permian, and the timing of the earthquake events is here interpreted to indicate the onset of the Hunter Bowen Orogeny in the southern Sydney Basin.

A conformity test of corporate financial disclosures in Asian and Middle East countries

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IASs). Annual reports of 132 public companies listed on the relevant countries stock exchanges are the central data source, supplemented with other reliable information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting literature. Additionally, it provides an indication of voluntary progress towards harmonisation of international accounting practices in several Asian and Middle Eastern countries. Results show the degree of conformity with IASs from less to high conformity is: Saudi Arabia, Qatar, Bangladesh, Iran, Bahrain, Jordan, Pakistan, Oman, Turkey, Malaysia, Kuwait and Indonesia.

Progressive discourse in mathematics classes - the task of the teacher

This paper uses data from two mathematics lessons to explore the nature of progressive discourse and examine critical features of teacher actions that contribute to mathematics classrooms functioning as communities of inquiry. Features found to promote progressive discourse include a focus on the conceptual elements of the curriculum and the use of complex, challenging tasks that problematised the curriculum; the orchestration of student reporting to allow all students to contribute to progress towards the community's solution to the problem; and a focus on seeking, recognizing, and drawing attention to mathematical reasoning and justification, and using this as a basis for learning.

Digital literacies in the middle years of schooling

This paper uses Glister's interpretation of digital literacy whilst acknowledging that a computer is not the only means for the delivety of digital texts. I will explore how we can support student teachers to develop understandings about the teaching in the middle years in order to work with students in schools to successfully read digital texts, create digital texts, search, fmd and use information in the digital world and to become critical users of digital texts. Students in the middle years of schooling are facing increasingly sophisticated literacy demands of new technologies that go well beyond that of the traditional printed page as they interact with information communicated through a range of digital media both inside and outside of school. At best new technologies can open doors to students for researching and accessing a world far beyond their own environment, empowering them to direct and control their own learning and produce quality work.

Can experiential learning improve emotional intelligence and can that, in turn, improve the work performance of middle managers?

A group of middle managers in the Australian arm of a large Global company participated in a program of experiential leadership training over a period of one year. One aim of the program was increased interpersonal skills and awareness. Change was measured using a mixed quantitative and qualitative longitudinal design. Pre and post-training measures of emotional intelligence were obtained using the EIQ (Dulewicz & Higgs, 2000) and compared with content analysis of journals kept by participants during the program. The dependent variable was measured by pre and post training measures of work performance. Findings are discussed in terms of their implications for management development as well as for further research.

Une methode graphique pour interpreter et representer des classes

Dans ce papier, une technique simple pour représenter et interpréter des classes est proposée. La méthode comprends deux phases et s’appuie sur un centrage-réduction des variables initiales et sur une analyse factorielle d’un tableau croisé qui contient les sommes des variables initiales par classe. Il en résulte un graphique qui met en évidence les différences entre les classes.

Integration or collision? : middle managers' concerns for work-life balance

As increased work demands and longer working hours become the reality for many employees, the concept of work-life balance has received increasing attention. This paper presents findings from an exploratory study of Australian middle managers, which investigated the impact of middle managers’ daily organisational experiences on their lives both in and beyond the workplace. We focus on respondents’ concerns for the encroachment of work on their personal lives, both through the advent of new technologies and the introduction of flexibility initiatives in the workplace. The unwelcome effects of frustration, stress and fatigue highlight the need for organisations to gain a better understanding of employees’ experiences related to work-life balance.