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Article
Publication date: 1 June 2001

Eva Leslie, Phillip B. Sparling and Neville Owen

Describes the decreasing prevalence of physical activity participation over the young adult years and the patterns of difference in the physical activity habits of young men and…

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Abstract

Describes the decreasing prevalence of physical activity participation over the young adult years and the patterns of difference in the physical activity habits of young men and young women. Physical activity habits during the young adult years are likely to be important influences on habitual physical activity during overall adult life and, consequently, have significant implications for long‐term health outcomes. Tertiary‐education campuses are settings where there exist important yet partially neglected opportunities to influence the physical activity habits of young adults. Uses examples from Australia and the USA are used to characterise relevant contextual and practical aspects of the campus setting and the physical activity promotion opportunities that it may provide. Reviews findings from two campus‐based physical activity intervention studies. In conclusion, identifies a set of issues that require further research.

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Health Education, vol. 101 no. 3
Type: Research Article
ISSN: 0965-4283

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Article
Publication date: 1 March 2006

Fernanda Duarte

This is the story of an ageing fitness fanatic and the financial sharks who circled his empire before destroying it. Peter Gosnell, The Daily Telegraph 17/4/2003:29. In 2001…

1006

Abstract

This is the story of an ageing fitness fanatic and the financial sharks who circled his empire before destroying it. Peter Gosnell, The Daily Telegraph 17/4/2003:29. In 2001, Australian company HIH Insurance was placed into liquidation, with severe financial losses and devastating consequences for its employees and policyholders. Dubbed as ‘Australia’s biggest corporate collapse’ (Westfield 2003:241), the HIH case attracted a great deal of attention, not only because of its adverse economic and social impacts but also because it reads like a moral tale in which senior executives of a major business corporation infringe ethical principles and are chastised in the end for their greed, hubris and lack of social responsibility. An examination of media texts published as the case unfolded reveals a strong sense of moral indignation with the social consequences of the HIH collapse, reflected in particular in representations of the shamed executives as greedy, dishonest, arrogant and ruthless. This paper examines the discursive processes that generate representations of HIH senior executives in such dysfunctional terms. Its main contention is that these negative representations can be linked to the growing influence of discourses such as corporate social responsibility (CSR), conceptualised here as a counter‐hegemonic discourse that emerges in an era of increased reflexivity to challenge the legitimacy of dominant discourses of global capitalism. The structuring effects of these discourses are explored in this paper through a methodological framework that borrows from discourse analysis and narrative analysis. This framework reveals links between texts, discourses and macro‐systemic context ‐ or ‐ to borrow from Schegloff (1992) ‐ between proximate and distal contexts The first section of the paper discusses the methodological framework used in the study; the second section provides a brief overview of the broad social context within which the HIH narrative unfolds, and the third part examines the textual construction of the HIH narrative as a moral tale of advanced capitalism, paying particular attention to the portrayal of its key protagonists.

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Social Responsibility Journal, vol. 2 no. 3/4
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 February 2005

Tina Mak, Kathie Cooper, Hemant Deo and Warwick Funnell

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance…

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Abstract

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance industry, therefore, is worthy of investigation in light of the recent collapse of Heath International Holdings (HIH) which is currently recorded as the biggest corporate collapse in Australia's history. Two questions remain: did the HIH auditors carry out the work ethically and responsibly? Did the regulators fulfill their responsible roles? Among all factors that have led to the collapse of HIH, that of the auditor's role and the auditing profession's ethics has assumed particular importance.

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Asian Review of Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 2006

Fred Robins

This paper aims to offer an Australian perspective on the recent crisis of confidence in corporate governance and its legislative and regulatory aftermath. It is informative

10012

Abstract

Purpose

This paper aims to offer an Australian perspective on the recent crisis of confidence in corporate governance and its legislative and regulatory aftermath. It is informative because Australia's experience is directly comparable with that of the USA but its professional and regulatory traditions are much less prescriptive.

Design/methodology/approach

The author dissects the corporate scandal of recent years and analyses the several issues which have arisen. Problem elements, once identified, are evaluated separately, followed by an examination of the responses in each country. The main value of the paper lies in the separation and categorisation of these issues. For clarity, the author groups them as technical, political and cultural and uses these three labels to distinguish between problems which are the responsibility of the accounting profession, the responsibility of regulatory agencies, and those faced by managers individually. There is brief mention of some other groups, like suppliers of professional business services, who have also fallen under critical scrutiny. At the same time, other groups associated with contemporary financial scandal are omitted for lack of space.

Findings

The paper includes some observed contrasts between the consequences of scandal in the two jurisdictions and ends with a number of personal judgements.

Originality/value

It is hoped that the judgements made in this paper may offer food for thought and some guidance for those seeking to advance best practice in this important but delicate area.

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Corporate Governance: The international journal of business in society, vol. 6 no. 1
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 December 2005

Julia Thrift

Public parks are good for our mental and physical health. They provide a sense of community for local people and passers‐through. They provide social role valorisation for the…

125

Abstract

Public parks are good for our mental and physical health. They provide a sense of community for local people and passers‐through. They provide social role valorisation for the dispossessed. They contribute to improving urban environments and combating the stress of city life. And they are highly valued by the public, argues Julia Thrift. But recognition of their many benefits may come too late to inform the government's sustainable communities plan and its plans to construct thousands of new homes throughout the south east.

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Journal of Public Mental Health, vol. 4 no. 4
Type: Research Article
ISSN: 1746-5729

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Publication date: 23 June 2005

Frank Clarke and Graeme Dean

Whitehead's notion that if you say something for long enough, it will be believed, aptly describes the development of the latest corporate governance regimes. Curbing managerial…

Abstract

Whitehead's notion that if you say something for long enough, it will be believed, aptly describes the development of the latest corporate governance regimes. Curbing managerial opportunism is the current focus, but the regimes contain only more of what has failed in the past. Inexplicably, at a time when reformers are declaring their allegiance to principles over rules, long-standing principles are being by-passed and more rules imposed. Whereas much of what the rules address is contestable, the frequency with which it is proclaimed has been seductive – it is being accepted as if it were true, not by virtue of either convincing evidence or argument, but through the power of repetition. Stock options in executives remuneration packages are to be expensed, not because they satisfy expensing criteria, but because of the penetration of the mantra that they are expenses; independence is being accepted as the consequence of not being in particular relationships, not because that will change one's state of mind, so much as it will appear likely to have done so; and impairment calculations are being declared superior to conventional amortization techniques, not because of any demonstration that they better indicate the decrease in the market price of a physical asset, but because of the repetition of the impairment litany. Corporate governance is being perceived as a set of processes, rules to be complied with, rather than the desired outcome of them – that is, the authority exercised with probity and unquestionable integrity over corporations’ affairs, for the public good. There is a less than clear explanation of whether or how the separate governance processes mesh with one another. The governance miasma confuses rather than clarifies corporate activity. Underpinnings of the mechanisms in the governance regimes have achieved a false status of concreteness. Contrary to the universal indoctrination, the case is stronger for fewer, rather than more, governance rules.

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Corporate Governance: Does Any Size Fit?
Type: Book
ISBN: 978-1-84950-342-6

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Article
Publication date: 2 March 2015

Michael Crockett and Muhammad Jahangir Ali

The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile…

5404

Abstract

Purpose

The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel in Australia) in the early 2000s has raised questions about audit quality and independence. In response, regulators have introduced new regulations and guidance to improve audit quality. In Australia, the Corporations Act 2001 (2001) was amended via the Corporate Law Economic Reform Program Act 2004. This study poses the question: do non-audit service fees influence the level of accounting conservatism?

Design/methodology/approach

The sample used in this analysis consists of all available Australian listed companies from the years 2006 till 2010.

Findings

Using multiple measures of accounting conservatism and the auditor-client economic bond, our results suggest that the level of the economic bond between the auditor and the client does not significantly influence the level of accounting conservatism.

Originality/value

Our results demonstrate that the combination of intrinsic market mechanisms and regulation in Australia sufficiently protect auditor independence.

Details

International Journal of Accounting & Information Management, vol. 23 no. 1
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 16 June 2017

Abstract

Details

Walking
Type: Book
ISBN: 978-1-78714-628-0

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Article
Publication date: 15 June 2022

Taposh Roy, Jon Burchell and Joanne Cook

While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR…

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Abstract

Purpose

While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR strategies and how they reconcile global and local demands and pressures from both institutions and stakeholders. The paper aims to understand how institutions and stakeholder pressures interact at both national and international levels and how these interactions shape MNC subsidiaries' CSR in Bangladesh.

Design/methodology/approach

Multiple case studies were used to investigate the CSR practices of 10 MNC subsidiaries operating in Bangladesh. To collect data, twenty-one semi-structured interviews were conducted. For supplementing primary data, secondary data from annual reports and websites were collected.

Findings

The article demonstrates that the practice of CSR in Bangladesh is a result of pressures exerted by parent companies, international institutions and international stakeholders. The article reveals how lack of pressure from local stakeholders and institutions enables subsidiaries to gain traction and use their agency to apply globalised CSR conceptualisations not necessarily applicable to the localised context.

Originality/value

The study has synthesised existing approaches to develop a multilevel framework for understanding how the intricate interactions between institutions and stakeholders from different levels (i.e. national and international levels) determine the trajectory of CSR adopted by subsidiaries in developing countries. This interaction undoubtedly plays a key role in determining the types of CSR strategy being enacted, the potential agency of different actors to shape change and the extent to which such pressures are likely to lead to CSR strategies that actually reflect and respond to the needs of local stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 3 October 2015

Flora Farago, Kay Sanders and Larissa Gaias

This chapter draws on developmental intergroup theory, parental ethnic-racial socialization literature, anti-bias curricula, and prejudice intervention studies to address the…

Abstract

This chapter draws on developmental intergroup theory, parental ethnic-racial socialization literature, anti-bias curricula, and prejudice intervention studies to address the appropriateness of discussing race and racism in early childhood settings. Existing literature about teacher discussions surrounding race and racism is reviewed, best practices are shared, and the need for more research in this area is highlighted. The construct of parental ethnic-racial socialization is mapped onto early childhood anti-bias classroom practices. The chapter also outlines racial ideologies of teachers, specifically anti-bias and colorblind attitudes, and discusses how these ideologies may manifest in classroom practices surrounding race and racism. Colorblind ideology is problematized and dissected to show that colorblind practices may harm children. Young children’s interpretations of race and racism, in light of children’s cognitive developmental level, are discussed. Additionally, findings from racial prejudice intervention studies are applied to teaching. Early literacy practices surrounding race and racism are outlined with practical suggestions for teachers and teacher educators. Moreover, implications of teacher practices surrounding race and racism for children’s development, professional development, and teacher education are discussed.

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