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.

Utility-driven evidence for healthy cities : problems with evidence generation and application

The question whether the WHO Healthy Cities project ‘works’ has been asked ever since a number of novel ideas and actions related to community health, health promotion and healthy public policy in the mid 1980s came together in the Healthy Cities Movement initiated by the World Health Organization. The question, however, has become more urgent since we have entered an era in which the drive for ‘evidence’ seems all-pervasive.

The article explores the nature of evidence, review available evidence on Healthy Cities accomplishments, and discusses whether enough evidence has been accumulated on different performances within the realm of Healthy Cities. A main point of reference is the European Healthy Cities Project (E-HCP).

Building on the information gathered through documentary research on the topic, it is concluded that there is fair evidence that Healthy Cities works. However, the future holds great challenges for further development and evidence-oriented evaluations of Healthy Cities. There are problems with (1) the communication of evidence, (2) the tension between the original intention of the Healthy Cities Movement and its current operations, and (3) the complex nature of Healthy Cities and the methodological tools currently available.

The cultural role of capital cities : Hanoi and Hue, Vietnam

Hanoi promotes itself both as a place for foreign investment in urban development and as the 'cradle of Vietnamese civilisation'. Special status is given to places of national heritage significance, and policy makers and planners face challenges of balancing heritage conservation and modern development. By contrast, the former capital, Hue, continues to decline economically relative to other Vietnamese cities and is discovering value in its imperial heritage as a 'vector for development'. These Vietnamese capital cities demonstrate that heritage conservation is a key consideration in government efforts to improve the position of their constituencies in the newly-shaping global and national economic systems.

Style wars: revolution in the suburbs?

Is there a revolution occurring in the Australian suburb? From a brief examination of demographic, economic, political and aesthetic changes, it appears that the suburbs of the new century are very different from those of the last. With the demise of key underpinnings of the older suburban form—the sexual division of labour, particular family forms, localised communities and bucolic private gardens—has gone an end to official support of the expansive suburb and a major shift in their politics, planning, economies and relationship to the CBD and other centres. With falling household sizes has gone a seemingly contradictory trend toward larger houses on smaller blocks of land. In the context of these many changes along with urban containment and consolidation, this paper argues that there is a convergence occurring between the design of inner, middle and outer suburban dwellings. The negativity long heaped upon the suburban bungalow by the custodians of taste is being revisited. The style wars are easing, as suburban homes increasingly resemble those appearing in densified cities across the nation.

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.

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.

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.