The re-emergence of the public accountancy profession in China: a contextual analysis

Little has been published on the professionalisation projects in non-English speaking countries. In particular, where these countries operate under a non-capitalist environment, the role of accountants and their professionalisation process have been relatively under-explored. This paper seeks to contribute to addressing this apparent gap by choosing the public accountancy profession in China as the subject matter of the research. This paper draws on Gramsci's concept of hegemony to examine the circumstances leading to the re-emergence of the public accountancy profossion in China. In particular, the paper attempts to understand the political ana' ideological influence upon the professionalisation process of the Chinese accountants. To this aim, the paper examines the social and cultural environment of China highlighting the importance attached to propagating the political ideology by the hegemonic ruling class in the history of China. The paper concludes that while the re-emergence of the CPA profession is a by-product of the government's push for economic reconstruction, the real contextual factor that led to the revival of the public accountancy profession is the political ideologies, which were propagated by the ruling political force in an attempt to establish hegemony.

New world orders in contemporary children's literature : utopian transformations

"New World Orders shows how texts for children and young people have responded to the cultural, economic, and political movements of the last 15 years. With a focus on international children's text produced between 1988 and 2006, the authors discuss how utopian and dystopian tropes are pressed into service to project possible futures to child readers. The book considers what these texts have to say about globalisation, neocolonialism, environmental issues, pressures on families and communities, and the idea of the posthuman."--BOOK JACKET.

Social democracy in northern Europe : its relevance for Australia

Social democrats in English-speaking countries have frequently looked to Sweden and its neighbours as offering a policy model that combines economic prosperity with social equality. In recent decades this admiration has dissipated due to a sense that comprehensive welfare provision in the Nordic nations is in retreat and that policy options for small states have been reduced by ‘globalisation’. Yet there remains strong evidence of economic and social achievement in various northern European nations, maintained by policies which continue to be more recognisably social democratic than elsewhere. This article examines Australian policy interest in Scandinavia, especially the 1986 union mission that produced the report, Australia Reconstructed. The article situates that mission in the history of interest in the Swedish model in the wider English-speaking world, with the aim of exploring the extent to which social democracy in the north of Europe remains intact and relevant.

A comparative analysis of Australian sex offender legislation for sex offender registries

Australia has followed the course taken by other English-speaking countries in recent years of enacting legislation that requires convicted sexual offenders to register personal details with law enforcement agencies. These laws have been enacted to protect the public from the perceived threat posed by sex offenders, but have been written with little apparent reference to the available research literature about the nature and extent of this threat. In addition, there is no empirical evidence supporting the effectiveness of legislatively based sex offender registries to either reduce sexual offending or to enable the police to investigate sex crimes and apprehend offenders. This article compares and contrasts the current laws governing sex offender registration enacted by the various states and territories in Australia, and offers a critical analysis of their provisions in light of the research literature on sexual offending.

The settlement and social inclusion of immigrant youth in New Zealand

The immigrant population of Aotearoa New Zealand has increased significantly over recent years. This rise in ethnic minority populations, especially from non-English speaking countries, has significant social implications for the country. Anecdotal and empirical evidence in New Zealand show that many immigrant youth are not socially included, and that this compromises their ability to settle successfully in New Zealand. This study investigates the settlement and social inclusion of immigrant youth in New Zealand. It investigates the significant/actors that act as barriers to their settlement and social inclusion. The study gathers data through face to face and telephone interviews from key informants who are service providers and experts in six cities in New Zealand. Data is analysed using an inductive approach to produce primarily qualitative data which identifies key themes and issues for different age groups, genders, migrant and refugee groups. It supplements this data with some quantitative data on frequency, duration and intensity. Findings reveal that most immigrant youth generally do not feel well settled and socially included in New Zealand, and that some may suffer psychological and social consequences due to this.

Concessivity in scholarly prose : an intercultural study

Miscommunication has always intrigued researchers in and outside linguistics. This book takes a different perspective from what has been proposed so far and postulates a case for intercultural miscommunication as a linguistically-based phenomenon in various intercultural milieus. The contributions address cases of intercultural miscommunication in potentially confrontational contexts, like professional communities of practice, intercultural differences in various English-speaking countries, political discourse, classroom discourse, or the discourse of the past. The frameworks employed include cultural scripts, critical discourse analysis, lexicographic analysis, glosses of untranslatable terms, and diachronic pragmatics. The book shows the omnipresence of miscommunication, ranging from everyday exchanges through classroom discourse, professional encounters, to literary contexts and political debates, past and present.

Cross-validation of the factorial structure of the Neighborhood Environment Walkability Scale (NEWS) and its abbreviated form (NEWS-A)

Background : The Neighborhood Environment Walkability Scale (NEWS) and its abbreviated form (NEWS-A) assess perceived environmental attributes believed to influence physical activity. A multilevel confirmatory factor analysis (MCFA) conducted on a sample from Seattle, WA showed that, at the respondent level, the factor-analyzable items of the NEWS and NEWS-A measured 11 and 10 constructs of perceived neighborhood environment, respectively. At the census blockgroup (used by the US Census Bureau as a subunit of census tracts) level, the MCFA yielded five factors for both NEWS and NEWS-A. The aim of this study was to cross-validate the individual- and blockgroup-level measurement models of the NEWS and NEWS-A in a geographical location and population different from those used in the original validation study.

Methods : A sample of 912 adults was recruited from 16 selected neighborhoods (116 census blockgroups) in the Baltimore, MD region. Neighborhoods were stratified according to their socio-economic status and transport-related walkability level measured using Geographic Information Systems. Participants self-completed the NEWS. MCFA was used to cross-validate the individual- and blockgroup-level measurement models of the NEWS and NEWS-A.

Results : The data provided sufficient support for the factorial validity of the original individual-level measurement models, which consisted of 11 (NEWS) and 10 (NEWS-A) correlated factors. The original blockgroup-level measurement model of the NEWS and NEWS-A showed poor fit to the data and required substantial modifications. These included the combining of aspects of building aesthetics with safety from crime into one factor; the separation of natural aesthetics and building aesthetics into two factors; and for the NEWS-A, the separation of presence of sidewalks/walking routes from other infrastructure for walking.

Conclusion : This study provided support for the generalizability of the individual-level measurement models of the NEWS and NEWS-A to different urban geographical locations in the USA. It is recommended that the NEWS and NEWS-A be scored according to their individual-level measurement models, which are relatively stable and correspond to constructs commonly used in the urban planning and transportation fields. However, prior to using these instruments in international and multi-cultural studies, further validation work across diverse non-English speaking countries and populations is needed.

Australian police officers' perceptions of sex offender registries

Sex offender registration schemes exist in most English speaking countries to assist police in the investigation of new crimes and to deter known offenders. To date, however, very little research has examined the efficacy of these registers. This study addresses this issue by providing the first qualitative analysis of police officers' perceptions of registration schemes. Twenty-four Australian police professionals (whose jobs were primarily associated with the operation of sex offender registration schemes) participated in focus groups in groups of 2–5 officers. Officers were recruited across three jurisdictions where quite distinct registration schemes operated. They were asked to reflect on how their register operates, how effective and efficient it is, the challenges faced in its administration and how the registry process might be improved. The key challenges addressed included; limitations in risk assessment expertise, restriction in legislative powers, and inadequate opportunity for specialisation. The implications for current practice are discussed.

Northern Lights: the positive policy example of Sweden, Finland, Denmark and Norway

The nations of Scandinavia and Finland, or Nordic Europe, continue to provide living proof that economic prosperity can be combined with social equality and environmental responsibility. This book, written from an Australian perspective, explores previous outside policy interest in the Nordic nations and outlines some lessons which the English-speaking world, in particular, can learn now from the achievements of the four main Nordic European nations. In terms of income distribution these countries are still much more equal than Australia, Britain, New Zealand and Canada – and nearly twice as equal as the United States. Workforce participation rates are high in the Nordic nations but working hours remain within reasonable limits, enabling genuine work–life balance. Sweden has played a leading role in improving wellbeing, and lowering poverty, among children. Finland has achieved stunning success in schools since the 1990s. Denmark invests in comprehensive skills training as part of providing security, as well as flexibility, in people’s employment lives. Norway’s taxation approach and other measures ensure that its natural resources are used sustainably for the entire nation’s long-term wealth. All of these achievements are relevant to the policy choices for the future which Australia, and other English-speaking countries, can now make.

First aid for depression: a Delphi consensus study with consumers, carers and clinicians.

BACKGROUND: It is unclear how members of the public can best support individuals who are developing a depressive episode before appropriate professional help is received. METHODS: To assess expert consensus, we used the Delphi Method. An expert panel consisting of 167 mental health consumers, carers and clinicians was recruited from developed English-speaking countries. A 99-item questionnaire about how to help someone with depression was developed from a variety of resources. The panel members rated each item according to whether they believed the statement should be included in the first aid recommendations. The results were analysed by comparing consensus rates across the three groups. Three rounds were required to consolidate consensus levels. RESULTS: Sixty-four items were endorsed by > or =80% of panel members from all three groups as essential or important. These items were grouped under the following headings: recognising and acknowledging depression; approaching someone who may be depressed; how to be supportive; what is not helpful for a person who may have depression; whether to encourage the person to seek professional help; whether to encourage the person to use self-help strategies; what to do if the person does not want help. LIMITATIONS: These recommendations may not be applicable outside developed English-speaking countries. CONCLUSIONS: By informing the content of training courses, these recommendations will improve the provision of first aid to individuals who are developing a depressive episode and facilitate the uptake of appropriate professional help.

The development of knowledge about language in teacher training: what works?

Efforts have been made over many years by applied linguists in a number of English-speaking countries to raise awareness of language across the primary and secondary school curriculum, with varying degrees of success (see Denham & Lobeck, 2010). Many of these countries are sites of mass migration from non-English speaking countries, creating linguistic equity issues. In Australia, the new National Curriculum mandates that teachers of all disciplines will be required to provide pedagogy responsive to the language learning needs of English as an Additional Language (EAL) students. However, policy documents do not specify how this goal should be realized, and teachers and researchers are engaged in constant debate about what views of language could inform teacher training (e.g. structural and/or functional). This paper reports on a project which aimed to identify 1) the views of teacher educators on language in the curriculum, and 2) the language-related challenges faced by teachers in training. The current paper focuses on the language awareness of trainee teachers. Ten education students were interviewed about their understandings and experiences of language and language learning. It was found that many students experienced lack of confidence and knowledge about language (KAL), but that awareness of sociocultural elements of language provided them with ways to connect with a broader understanding of language issues. Results were analyzed from the perspective of sociocultural theory and will have implications for teacher training in any educational context where students are learning an additional language in order to integrate into a national schooling system.

Speak now or forever hold your peace: an empirical investigation of whistleblowing in Brazilian organizations

À medida que ajudam as organizações a prevenir condutas irregulares e a manter um ambiente de trabalho mais éticos, as denúncias (whistleblowing) são frequentemente apontadas pela literatura como um benefício à sociedade como um todo. Entretanto, pouco se sabe a respeito de muitos aspectos associados à decisão de denunciar uma irregularidade. No Brasil, em especial, onde o assunto permanece sendo negligenciado por pesquisadores, elementos culturais específicos podem obstruir o caminho da denuncia, além de impor restrições à generalização dos resultados de pesquisas anteriores, quase sempre voltadas para a realidade anglo-saxônica. Com base nesses pressupostos, este estudo busca identificar os antecedentes do whistleblowing interno nas organizações brasileiras. De modo geral, os resultados da pesquisa empírica realizada com uma ampla amostra de profissionais oriundos de empresas púbicas e privadas dão suporte ao modelo proposto e reforçam a noção de que o ato de denunciar é o resultado complexo da interação entre fatores da organização, do indivíduo da situação observada. Em particular, os resultados sugerem que os indivíduos são mais propensos a realizar a denúncia quando a irregularidade observada é percebida como grave e quando a própria denuncia é vista como um curso de ação ético. Por outro lado, os indivíduos podem optar pelo silêncio se o alvo da denúncia for alguém com alto status na organização, se eles não sentirem apoio da organização ou se temerem retaliações. A influência negativa do medo de retaliação sobre a intenção de denunciar, contudo, pode ser atenuada se o indivíduo está convencido de que o correto a fazer é denunciar. Por fim, os resultados também sugerem que profissionais em posição gerencial são mais propensos a denunciar irregularidades do que os demais membros de uma organização. As implicações desses resultados, bem como as limitações e contribuições do estudo para a teoria e para a prática são discutidas em detalhe, juntamente com sugestões para pesquisas futuras.

Current conditions and outlook: Economic Survey of Latin America and the Caribbean 2002

Foreword This publication provides an assessment of the region's economic performance and economic trends during the first half of 2002 and of its prospects for the remainder of the year within the context of the previous year's performance. An analysis is presented of the main aspects of the regional economy -its external sector, levels of economic activity, inflation, employment, saving and investment, and macroeconomic policy-, accompanied by a statistical appendix containing 13 tables with data series through 2001. The document, which is being published simultaneously in Spanish and English, corresponds to the first chapter of the Economic Survey of Latin America and the Caribbean, 2001-2002, issued in Spanish in September and in English later in the year. Wide distribution of this document is intended to serve the purpose previously performed by the Economic Panorama of Latin America, a publication that was issued in September of each year between 1985 and 1996. See also an advance version of the survey of economic developments in English-speaking countries of the Caribbean in 2001 and their prospects in 2002 which will be contained in final, revised form in the Economic Survey 2001-2002.

Latin America and the Caribbean in the World Economy 2009-2010: A crisis generated in the centre and a recovery driven by the emerging economies

Incluye Bibliografía

Caribbean trade and integration: trends and future prospects

Includes Bibliography