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This paper discusses how the COVID-19 pandemic can shift the conversation of paid and unpaid placements from an economic to a pedagogical and goodwill perspective. During the pandemic lockdown many placements were cancelled or postponed. Some continued as agreed but with students working from home, while other placements became unpaid. We build on the pertinent literature that raises legal, ethical, economic and pedagogical implications of paid versus unpaid placement models and what motivates placement organizations to offer placements. Four interdisciplinary trans-Tasman case studies are discussed to better understand the complex situations for placement organizations and universities to sustain WIL placements during this pandemic. Conclusions include recommendations to be vigilant and ensure goodwill is not used to mask the exploitation of students, but rather, positively influence the motivation behind offering placements during these trying times and beyond.

Due to the popularity of sport, the need to have sport management programs that properly train practitioners is justified (Pedersen & Thibault, 2014). However, with 505 sport management bachelors programs worldwide ("Degrees in Sports," n.d.) housed in various academic units, there is little consistency within the field of study. This paper strives to explore the field of sport management and to better understand sport management faculty members' perceptions of the discipline. Grounded in Foucault's (1971) theory of discourse, total of 154 sport management faculty members worldwide participated in the study. The data revealed there is a lack of consistency within the field regarding faculty members' perceptions of sport management. This study offers a vital, first step in an empirical examination of a critical phenomenon in the sport management academy.

Introduction: With a definition that is evolving, a serious component of the contract cheating issue involves individuals paying a third-party to complete assessment items for them and then submitting this work as if it were their own. The issue of contract cheating poses a significant problem for tertiary institutions. The research literature conducted to date has addressed contract cheating, yet few papers discuss theory-based prevention strategies, and even fewer still evaluate the impact of theory-based prevention strategies. Case description: This paper discusses a case study of contract cheating that was identified in a business simulation operating in a capstone unit at a large Australian university. The problem is outlined, the theory-based intervention is explained, and the impact on the contract cheating problem is quantified. Discussion and evaluation: Building on a platform provided by criminological theory and crime prevention practice, the Unit Coordinator systematically adjusted a large number of assessment elements to ensure contract cheating was less likely. Importantly, this intervention was effective but also did not disadvantage students who were not engaging in contract cheating. Conclusions: Overall, this paper connects criminological theory and crime/problem prevention practice with academic misconduct issues with the intent of demonstrating there is potential to minimise the opportunity for contract cheating by altering the opportunity structures for assessment items. Crucially, this can be done without impeding genuine student efforts and does not depend on apprehension and conviction.

Background: Integrating 3D virtual world technologies into educational subjects continues to draw the attention of educators and researchers alike. The focus of this study is the use of a virtual world, Second Life, in higher education teaching. In particular, it explores the potential of using a virtual world experience as a learning component situated within a curriculum delivered predominantly through face-to-face teaching methods. Purpose: This paper reports on a research study into the development of a virtual world learning experience designed for marketing students taking a Digital Promotions course. The experience was a field trip into Second Life to allow students to investigate how business branding practices were used for product promotion in this virtual world environment. The paper discusses the issues involved in developing and refining the virtual course component over four semesters. Methods: The study used a pedagogical action research approach, with iterative cycles of development, intervention and evaluation over four semesters. The data analysed were quantitative and qualitative student feedback collected after each field trip as well as lecturer reflections on each cycle. Sample: Small-scale convenience samples of second- and third-year students studying in a Bachelor of Business degree, majoring in marketing, taking the Digital Promotions subject at a metropolitan university in Queensland, Australia participated in the study. The samples included students who had and had not experienced the field trip. The numbers of students taking part in the field trip ranged from 22 to 48 across the four semesters. Findings and Implications: The findings from the four iterations of the action research plan helped identify key considerations for incorporating technologies into learning environments. Feedback and reflections from the students and lecturer suggested that an innovative learning opportunity had been developed. However, pedagogical potential was limited, in part, by technological difficulties and by student perceptions of relevance. (Contains 4 tables and 1 note.)

A major issue in Information Systems (IS) research is how to combine relevance and rigor (Benbasat & Zmud, 1999) and reduce the widening gap between research results and adoption (Dunn, 1994). Qualitative researchers make use of interpretivist methods to add richness and depth to their understanding of user problems. Interpretivist methods applied to IS implementations can thus result in research which communicates those findings more effectively. However standard interpretivist data-collection and analysis methods can be time-consuming and expensive. Findings based on these methods may be irrelevant to practitioners by the time they reach publication stage. A potential solution to this problem lies in Rapid Appraisal or RA, a qualitative appraisal methodology derived from rural development-related research. It offers IS researchers an additional technique for learning and acquiring relevant information in a limited period of time that supplements current data collection and analysis techniques. RA adds value to the traditional approach for studying diffusion of innovation, supporting and extending the IS researchers qualitative tool-kit. In this paper we review an electronic gateway designed to facilitate the diffusion of an Australian government to business [G2B] export documentation system, EXDOC, which was first implemented with meat producers. RA techniques were used to collect and analyse data regarding the implementation of the first regional Electronic Trade Facilitation Center [ETFC] successfully established for Australian exporters in the horticulture sector. The findings from the original EXDOC implementation in the meat sector were confirmed and extended through this study. These include the importance of developing a governance structure that ensures all community members share the benefits of an implementation and the fact that virtual trading communities are attractive to users only if they add value to their business and extend standard ways of operating. Interactive interviews, part of the RA approach; also enabled us to expand our understanding of the way in which procedures developed in the course of implementing an electronic market represent value-adding opportunities for virtual trading communities. The paper has special relevance for researchers investigating adoption and diffusion issues experienced by small-scale producers with low exposure to technology in remote and rural settings. (Contains 1 table.)

The aim of this paper is to provide an overview of the introduction, implementation, evolution, hybridization, and initial research into the constructivist instructional models deployed within a secondary (high) school in Australia. A concomitant aim is to relate some of the consequences of whole school pedagogical change, which have included the implementation of project- and problem-based learning, the flipped classroom, and a derivative hybridized form, referred to here as "flipped PBL." Moreover, after a decade of using constructivist approaches, we initiated educational research to better understand some of the effects of these changes and to explore the reasons behind the successful implementation of the models. While still in its infancy, the nature of this research and some of the preliminary findings are detailed here.

Mobile learning is variously viewed as a fad, a threat, and an answer to the learning needs of time-poor mobile workers, so does it have a place in delivering mainstream learning? Based on a 2005 comparative research project, commissioned by the Australian Flexible Learning Framework, the paper reports on research into Web-based information about the use of mobile technologies for commerce and learning, which was then tested through 29 interviews with manufacturers of mobile devices, businesses and education providers. The research found that mobile technologies were in common use in some commercial sectors, but their use purely for learning was rare. m-Learning lends itself to new methods of delivery, however, that are highly suited to the "just enough, just in time, and just for me" demands of 21st Century learners. (Contains 1 table and 1 figure.)

This case study examines the life journey of a self-directed adult learner who has made remarkable achievements in overcoming a difficult educational beginning in early childhood, as well as personal trauma in adulthood. The subject has shown determination in seeking out his own opportunities to learn in spite of major drawbacks, chief of which was a vehicle accident in which he acquired both physical and brain injury. The paper compares accepted adult educational models and theories with the learning styles of this person, and concludes that he has used informal learning to his advantage in a manner in which institutional education would have failed for him. The discussion of the learner's choice of educational methods demonstrates the way he has progressed from a position as a farmer with low literacy skills to that of a successful businessman through his own determination.

Climate change and associated processes can increase the occurrence of some natural hazards and threaten business operations. Therefore, it is widely recommended businesses respond to climate change and implement climate change adaptation. Worldwide, businesses make efforts towards climate change adaptation, but investigation on such efforts is still required. To partially fill this research gap, the paper explores businesses adaptation efforts in the Hunter Valley, Australia. The paper collects primary data from open-ended interviews to 10 representatives of local businesses and supporting organizations. The paper reveals that businesses interpret climate change in different ways. While some businesses are sceptical about climate change, others are aware of it and its impacts on everyday operations. Businesses therefore implement adaptation by integrating climate change into everyday operations and continuity planning. The paper also shows diverse interactions occurring between businesses and other local stakeholders such as governments and communities. Usually, higher government levels offer vague and limited support to businesses and inhibit their adaptive efforts. Meanwhile, interactions between businesses and City Councils can be both collaborative and fragmented. Some businesses also interact with local communities by disclosing information about their operations and response to climate change. The paper discusses these findings and provides conclusions under the form of recommendations for policy and research on Australian businesses and climate change adaptation. [ABSTRACT FROM AUTHOR]

This paper studies, the role of an organization's accounting control system (ACS) as part of an interrelated control "package," in which other control Systems function either as substitutes or complements. Drawing on resource dependence and institutional theories, it argues that this control mix is not only contingent on the organization's technical environment but also on its institutional environment. In addition, the paper draws on empirical evidence to demonstrate how the design of the "package" is actively shaped by the strategic choices of its dominant coalition. The empirics are based on a longitudinal field study of one large, public teaching hospital in Australia that underwent material changes in its governance structure, culture, and accounting control system. [ABSTRACT FROM AUTHOR]

With recent advances in information technologies such as global position system and mobile internet, a huge volume of spatio-textual objects have been generated from location-based services, which enable a wide range of spatial keyword queries. Recently, researchers have proposed a novel query, called Spatial Pattern Matching (SPM), which uses a pattern to capture the user's intention. It has been demonstrated to be fundamental and useful for many real applications. Despite its usefulness, the SPM problem is computationally intractable. Existing algorithms suffer from the low efficiency issue, especially on large scale datasets. To enhance the performance of SPM, in this paper we propose a novel Efficient Spatial Pattern Matching (ESPM) algorithm, which exploits the inverted linear quadtree index and computes matched node pairs and object pairs level by level in a top-down manner. In particular, it focuses on pruning unpromising nodes and node pairs at the high levels, resulting in a large number of unpromising objects and object pairs to be pruned before accessing them from disk. We experimentally evaluate the performance of ESPM on real large datasets. Our results show that ESPM is over one order of magnitude faster than the state-of-the-art algorithm, and also uses much less I/O cost. [ABSTRACT FROM AUTHOR]

Objective: Despite the usefulness of quantitative research, qualitative research methodologies are equally needed to allow researchers to better understand the important social and environmental factors affecting food choice and eating habits. The present paper contributes insights from narrative inquiry, a well-established qualitative methodology, to a food-related doctoral research study. The connections between food shoppers and the producer, family, friends and others in the food system, between eaters and the earth, and how these connections affect people's meaning-making of food and pathways to food citizenship, were explored in the research.Design: The research used narrative inquiry methodology and focus groups for data collection.Setting: Five different food-ways in the Canberra region of Australia were selected for the present research; that is, community gardens, community-supported agriculture, farmers' markets, fresh food markets and supermarkets.Subjects: Fifty-two people voluntarily attended eight focus groups with four to nine participants in each.Results: From a practical perspective, the present paper offers a guide to the way in which narrative inquiry has been applied to one research project. The paper describes the application of narrative inquiry methodology, revealing the important place of narratives in generating new knowledge. The paper further outlines how phased narrative analysis can lead to a defensible and rigorous interpretive framework grounded in the data generated from people's stories and meaning-making.Conclusions: We argue that individual, social and system change will not be possible without further rigorous qualitative studies to inform and complement the empirical basis of public health nutrition practice. [ABSTRACT FROM AUTHOR]

gricultural markets in OECD countries have long been highly distorted by government policies. Traditional weighted average aggregates of the price distortions involved, such as producer and consumer support estimates (PSEs and CSEs), can be poor indicators of the trade restrictiveness and economic welfare losses associated with them, especially if a country's support estimates vary a lot across the product range. Certainly estimates of trade and welfare effects of price supports can be obtained from sectoral or economywide models using price elasticity estimates, but the results can be contentious if there is no consensus on what model specification and elasticity parameters to use. This paper shows that, if there is a willingness to accept simple assumptions about elasticities, it is possible to generate indicators of the welfare and trade restrictiveness of agricultural policies using no more than the price and quantity data needed to generate PSEs and CSEs. These new indexes thus provide an attractive supplement to the current policy monitoring regime developed by the OECD Secretariat. [ABSTRACT FROM AUTHOR]

SYNOPSIS: Global harmonization of accounting is a challenging and controversial issue currently confronting accounting standard setters and market regulators internationally. To date, Australia is further along in its international harmonization program than any other country with an established standard-setting regime. While no country's national standard-setting arrangements are likely to be subject to political pressures identical to those recently exerted in Australia, there are lessons to be learned from the Australian events. Given the political nature of standard setting, it is not surprising that the Australian experience indicates that pushes for harmonization are not necessarily what they seem. This paper describes the Australian experience and identifies some of the political drivers of recent standard-setting reform initiatives. It demonstrates how the rhetoric of harmonization can divert attention from politically motivated changes to the fundamental basis of standard setting. Using the harmonization banner to garner support in principle, parties with vested interests can push regulatory agendas that potentially subrogate user needs. [ABSTRACT FROM AUTHOR]

The article presents information on the book "ASEAN Business, Trade and Development," edited by Ron Edwards and Michael T. Skully. In the book fifteen papers make up this comprehensive management guide for Australian companies that are planning to enter ASEAN markets. Introductory papers examine regional cooperation, discussing ASEAN, AFTA, and APEC and the growing relationship between Australia and ASEAN. Closing papers focus on functional areas of business management, discussing marketing in ASEAN, international management and ASEAN, trade finance and ASEAN, and others.

Background: Small and medium-sized enterprises (SMEs) face major financial losses due to mental health issues affecting employees at all levels but seldom apply programs to promote wellbeing and prevent mental health issues among employees. To support the development of a multi-country workplace-based mental health intervention for SMEs (MENTUPP), a multinational consultation study was conducted. The study aimed to examine the experiences and needs of SMEs concerning the promotion of employee wellbeing, and the prevention and management of non-clinical mental health problems in workplaces. Methods: A survey consisting of open and closed questions was designed to assess key informants' opinion about the acceptability, the use, and the implementation of interventions to promote wellbeing and prevent mental health issues in the workplace. Academic experts and representatives of SME organisations, specific sector organisations, labour or advocacy groups, and occupational health organisations across the nine MENTUPP intervention countries (eight European countries and Australia) were invited to complete the survey. Data were collected via the online platform Qualtrics. Sixty-five of 146 informants responded, representing a 44.5% response rate. Descriptive statistics were used to analyse the quantitative data and qualitative data were analysed through thematic analysis. Results: Measures to create mentally healthy workplaces were most used in SMEs, while more specific mental health interventions, such as training staff on how to promote wellbeing, were hardly used. Managers lack resources to implement mental health interventions and are concerned about employees spending too much time on these interventions during working hours. Receiving information about the economic benefits of mental health interventions and hearing successful testimonials from other SMEs can persuade managers otherwise. Employees have concerns about confidentiality, discrimination and stigma, and career opportunities when using such interventions. Conclusions: The study identifies a variety of challenges, needs and possibilities related to implementing mental health interventions in SMEs. Employers need to be convinced that investing in mental health in the workplace is worth their time and money. This requires more studies on the (cost-)effectiveness of mental health interventions. Once employers are engaged, their knowledge and competencies about how to implement such interventions should be increased and privacy concerns of employees to participate in them should be addressed. [ABSTRACT FROM AUTHOR]

When the Australian Trade Practices Act 1965 came into force on 1 September 1967 it was vehemently opposed by business as it threatened to reveal the extent of their anti-competitive arrangements. Yet by the time the Act was replaced by stronger legislation in 1974, most firms had accepted that collusion and price fixing were undesirable and that they had to compete. Using newspapers, parliamentary debates, archival records, and the Secret Register of trade agreements introduced by the 1965 Act, this paper examines the transformation of attitudes to competition in the Australian business community. [ABSTRACT FROM AUTHOR]

This paper looks back at Donald Horne's article "Who rules Australia?" written back in 1985 and re-examines the Australian political, financial, and business environment to look at who really rules Australia today. [ABSTRACT FROM AUTHOR]

This paper examines the price response to large block transactions on the Australian Stock Exchange during the 1999 sample period. We find asymmetry in the price reaction between buyer- and seller-initiated trades with respect to size and resiliency following the trade. We extend previous research by examining order book changes surrounding block trades and relating price effects to changes in book depth. Purchases are associated with persistent order book imbalance, while the sales imbalance is insignificant. Cross-sectional analysis demonstrates that price resiliency following a trade is related to the speed at which limit orders arrive to replenish book depth. [ABSTRACT FROM AUTHOR]

The objective of this paper is to present the initial phase of a study on e-business infusion among SMEs. Currently organisations, in particular Small and Medium Enterprises (SMEs), are in the midst of change. The use of the internet for e-business could be a medium for SMEs to respond to changes in the marketplace. Meanwhile, the adoption of internet by SMEs as a tool to enhance the business process has been slow. This paper provides an overview of the state of SMEs' infusion and a brief description by continent: Africa, Asia, Australia/Oceania, Europe, North America, and South America. [ABSTRACT FROM AUTHOR]

Background: COVID-19 has a direct impact on the employment of older people. This adds to the challenge of ageism. The World Health Organization has started a worldwide campaign to combat ageism and has called for more research and evidence-based strategies that have the potential to be scaled up. This study specifically aims to identify solutions to combat the adverse effects of COVID-19 on the global ageing workforce. Methods: We present 15 case studies from different countries and report on what those countries are doing or not doing to address the impact of COVID-19 on ageing workers. Results: We provide examples of how COVID-19 influences older people's ability to work and stay healthy, and offer case studies of what governments, organizations or individuals can do to help ensure older people can obtain, maintain and, potentially, expand their current work. Case studies come from Australia, Austria, Canada, China, Germany, Israel, Japan, Nigeria, Romania, Singapore, Sweden, South Korea, Thailand, United Kingdom (UK), and the United States (US). Across the countries, the impact of COVID-19 on older workers is shown as widening inequalities. A particular challenge has arisen because of a large proportion of older people, often with limited education and working in the informal sector within rural areas, e.g. in Nigeria, Thailand and China. Remedies to the particular disadvantage experienced by older workers in the context of COVID are presented. These range from funding support to encouraging business continuity, innovative product and service developments, community action, new business models and localized, national and international actions. The case studies can be seen as frequently fitting within strategies that have been proven to work in reducing ageism within the workplace. They include policy and laws that have increased benefits to workers during lockdowns (most countries); educational activities such as coaching seniorpreneurship (e,g, Australia); intergenerational contact interventions such as younger Thai people who moved back to rural areas and sharing their digital knowledge with older people and where older people reciprocate by teaching the younger people farming knowledge. Conclusion: Global sharing of this knowledge among international, national and local governments and organizations, businesses, policy makers and health and human resources experts will further understanding of the issues that are faced by older workers. This will facilitate the replication or scalability of solutions as called for in the WHO call to combat ageism in 2021. We suggest that policy makers, business owners, researchers and international organisations build on the case studies by investing in evidence-based strategies to create inclusive workplaces. Such action will thus help to challenge ageism, reduce inequity, improve business continuity and add to the quality of life of older workers. [ABSTRACT FROM AUTHOR]

This article presents information on a processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing 1978-84. Audit reports, which have been highly critical of executive decisions and operating methods have alienated governments and made them determined to limit the activities of their outspoken auditors. Increasingly, governments see it as their right to transact business with the private sector without answering to the auditor-general or even to parliament. They protest that their negotiations for the construction and management of roads, hospitals and tunnels give them access to commercially sensitive information, which should not find its way into the public domain. The secrecy of the executive in its dealings with the private sector has not received a sympathetic hearing from auditors-general in Australia. By examining the responses of the state auditor under stress during the introduction of efficiency auditing by the Commonwealth Auditor-General between 1978-1984, the aim of this article is to expose some of the methods used by the executive to limit state audit and to maintain the executive's hegemony in state audit which has been carefully and strategically crafted over many a years.

This article highlights Australian businesses where the CAD-CAM system has ramifications for the quality of goods produced. The technology constitutes the core of flexible automation that eliminates direct human involvement with certain aspects of product and product design. Thus, the empirical evidence indicates that CAD-CAM has indeed had a greater impact on pre-production activities and tool-making in particular, than on factory operations. Lastly, the ability to closer dimensional tolerances may have been oversold in this respect.

This paper provides an empirical investigation into the international trade and domestic market efficiency effects of physical domestic content requirement in the Australian tobacco leaf growing and cigarette manufacturing industries Our empirical evidence suggests that the content requirement has distorted trade by restricting leaf imports Nevertheless, the data are also consistent with the efficient contract hypothesis. The mix of domestic to imported leaf used in cigarette manufacturing depends on domestic leaf production costs and on world leaf prices, but not on the negotiated domestic leaf price

This paper seeks evidence of economies of scale for superannuation, ordinary and total business of a sample of 38 Australian insurance companies. It was motivated by the work of Rutledge and Tuckwell, but in contrast to their results, significant evidence of economies is found. [ABSTRACT FROM AUTHOR]

The purpose of this qualitative study was to identify differences in the utilisation of an electronic medical record test–result management system between two acute care departments. Field observations (130 min) and semi-structured interviews (n = 24) were conducted in the Intensive Care Unit and Emergency Department of an Australian hospital. Work processes identified from audio transcripts were modelled using business process modelling. Comparison of the Emergency Department and Intensive Care Unit identified the following: (1) test ordering variations according to clinical roles, (2) differences in the use of electronic medical record functionality according to specific demands of the clinical environment and (3) the non-linear components of the test–result management process. Variations were identified in the number of process decisions, external collaborations and temporal process workflows. Modelling the business processes, collaboration and communication needs of individual clinical environments can aid in enhancing the quality and appositeness of health information technology interventions and thus contribute to improving patient safety. Future health information technology interventions/evaluations aimed at improving the safety of test–result management processes need to address both the nuances of the clinical environment and accommodate the individual work practices of clinicians within that environment. [ABSTRACT FROM AUTHOR]

Background: Evidence-based policies encouraging healthy behaviours are often strongly opposed by well-funded industry groups. As public support is crucial for policy change, public health advocates need to be equipped with strategies to offset the impact of anti-policy messages. In this study, we aimed to investigate the effectiveness of theory-based public health advocacy messages in generating public support for sugary drink/alcohol policies (increased taxes; sport sponsorship bans) and improving resistance to subsequent anti-policy messages typical of the sugary drink/alcohol industry.Methods: We conducted a two-wave randomised online experiment assigning Australian adults to one of four health policies (sugary drink tax; sugary drink industry sports sponsorship ban; alcohol tax; alcohol industry sports sponsorship ban). Within each health policy, we randomised participants to one of five message conditions: (i) non-advocacy based message about the size and seriousness of the relevant health issue (control); (ii) standard pro-policy arguments alone; (iii) standard pro-policy arguments combined with an inoculation message (forewarning and directly refuting anti-policy arguments from the opposition); (iv) standard pro-policy arguments combined with a narrative message (a short, personal story about an individual's experience of the health issue); or (v) standard pro-policy arguments combined with a composite inoculation and narrative message. At time 1, we exposed participants (n = 6000) to their randomly assigned message. Around two weeks later, we re-contacted participants (n = 3285) and exposed them to an anti-policy message described as being from a representative of the sugary drink/alcohol industry. Generalised linear models tested for differences between conditions in policy support and anti-industry beliefs at both time points.Results: Only the standard argument plus narrative message increased policy support relative to control at time 1. The standard argument plus narrative and standard argument plus inoculation messages were effective at increasing resistance to the persuasive impact of anti-policy messages relative to control at time 2.Conclusions: Dissemination of advocacy messages using inoculation or narrative components can help strengthen public resistance to subsequent anti-policy messages from industry groups. [ABSTRACT FROM AUTHOR]

Objective: To undertake a systematic review to determine similarities and differences in metrics and results between recently and/or currently used tools, protocols and methods for monitoring Australian healthy food prices and affordability.Design: Electronic databases of peer-reviewed literature and online grey literature were systematically searched using the PRISMA approach for articles and reports relating to healthy food and diet price assessment tools, protocols, methods and results that utilised retail pricing.Setting: National, state, regional and local areas of Australia from 1995 to 2015.Subjects: Assessment tools, protocols and methods to measure the price of 'healthy' foods and diets.Results: The search identified fifty-nine discrete surveys of 'healthy' food pricing incorporating six major food pricing tools (those used in multiple areas and time periods) and five minor food pricing tools (those used in a single survey area or time period). Analysis demonstrated methodological differences regarding: included foods; reference households; use of availability and/or quality measures; household income sources; store sampling methods; data collection protocols; analysis methods; and results.Conclusions: 'Healthy' food price assessment methods used in Australia lack comparability across all metrics and most do not fully align with a 'healthy' diet as recommended by the current Australian Dietary Guidelines. None have been applied nationally. Assessment of the price, price differential and affordability of healthy (recommended) and current (unhealthy) diets would provide more robust and meaningful data to inform health and fiscal policy in Australia. The INFORMAS 'optimal' approach provides a potential framework for development of these methods. [ABSTRACT FROM AUTHOR]

Longitudinal firm level data are used to examine the short-term impact of information and communications technology ( ICT) investment and innovation on Australian businesses. ICT activity is found to be correlated with increased rates of innovation across all aspects of business. Firms which increase their ICT investment are also more likely to subsequently report increased productivity, though this effect does not appear to be causal. IT investment was most clearly associated with increased productivity and profitability in the manufacturing, construction and transport industry sector. The results suggest that the impact of ICT investment within a firm is mediated by broader innovations in business practice. [ABSTRACT FROM AUTHOR]

Background: Price and affordability of foods are important determinants of health. Targeted food pricing policies may help improve population diets. However, methods producing comparable data to inform relevant policy decisions are lacking in Australia and globally. The objective was to develop and pilot standardised methods to assess the price, relative price and affordability of healthy (recommended) and current (unhealthy) diets and test impacts of a potential policy change. Methods: Methods followed the optimal approach proposed by INFORMAS using recent Australian dietary intake data and guidelines. Draft healthy and current (unhealthy) diet baskets were developed for five household structures. Food prices were collected in stores in a high and low SES location in Brisbane, Australia. Diet prices were calculated and compared with household incomes, and with potential changes to the Australian Taxation System. Wilcoxen-signed rank tests were used to compare differences in price. Results: The draft tools and protocols were deemed acceptable at household level, but methods could be refined. All households spend more on current (unhealthy) diets than required to purchase healthy (recommended) diets, with the majority (53-64 %) of the food budget being spent on 'discretionary' choices, including take-away foods and alcohol. A healthy diet presently costs between 20-31 % of disposable income of low income households, but would become unaffordable for these families under proposed changes to expand the GST to apply to all foods in Australia. Conclusions: Results confirmed that diet pricing methods providing meaningful, comparable data to inform potential fiscal and health policy actions can be developed, but draft tools should be refined. Results suggest that healthy diets can be more affordable than current (unhealthy) diets in Australia, but other factors may be as important as price in determining food choices. [ABSTRACT FROM AUTHOR]

A study of 386 potential and current members of the accounting profession in Australia and South-East Asia provides evidence of the importance of three attributes - brand/reputation, international recognition of qualifications and career opportunities - in the decision to join a professional accounting body. While these attributes are important, logit regression models indicate that they are not discriminatory in the choice of professional body and suggest a perception of a collective, undifferentiated accounting profession. The marketing of brand/reputation and membership benefits may be a more efficient and effective strategy in attracting members and differentiating the profession if undertaken by a combined or coordinated professional body. [ABSTRACT FROM AUTHOR]

We investigate whether the use of a high-quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market's perception of the reliability of these figures. The results indicate that firms with a higher quality auditor capitalize lower levels of R&D costs, and that in the period following increased regulatory monitoring, firms capitalize fewer R&D costs. Analysis of the value relevance of R&D expenditure indicates that the market positively values R&D costs when expensed as incurred. These results are consistent using both price and returns models. Results are less persistent for capitalized R&D amounts. The finding from the returns model indicates that the quality of the auditor appears to enhance the reliability of capitalized R&D costs, while the price model suggests that the cumulative R&D asset is less relevant in the period following ASC monitoring. [ABSTRACT FROM AUTHOR]

The Business Longitudinal Survey (BLS) was designed to provide information on the growth and performance of Australian employing businesses and to identify selected economic and structural characteristics of these businesses. The coverage of the survey is extremely broad; it includes new and existing businesses, industrial relations and business operational information, business practices and intentions and business performance and competitiveness. The unit of reference for the BLS is the management unit. The management unit is the highest level accounting unit within a business, having regard for industry homogeneity, for which accounts are maintained. The aim of the BLS was to provide information on the growth and performance of Australian employing businesses and to identify selected economic and structural characteristics of these businesses. To a large extent, these aims have been met by the BLS. Although the coverage of the survey is extremely broad, the information released from the BLS is of a high quality.

The article discusses the results of the survey on the application of business process reengineering (BPR) Australian-based companies. Sixty percent of the respondents have undertaken BPR. At the end of 1995, BPR activity is at highest point in the country. The fundamental reasons behind the decision of the companies to apply BPR include competitive pressures and intense need to cut costs. For the success of BPR in terms of goal attainment, the respondents consider several strategies. It include customer service, cost reduction, quality achievement and time reduction.