Journal articles on the topic 'Employees Reporting to Australia'
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1
Dixon, Olivia. "‘Pretaliatory’ Enforcement Action for Chilling Whistleblowing through Corporate Agreements: Lessons from North America." Federal Law Review 46, no. 3 (September 2018): 427–53. http://dx.doi.org/10.1177/0067205x1804600304.
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Studies have shown that potential whistleblowers are reluctant to report misconduct because they fear retaliation. In Australia, fear of retaliation is exacerbated for private-sector employees where the lack of prescriptive legislation aggravates vulnerability in all but exceptional circumstances. Through examining the codes of conduct of Australia's 100 largest listed companies (‘Codes’) this article argues that while Codes have the potential to provide an important regulatory function through facilitating whistleblowing, the breadth of confidentiality undertakings contained therein may instead be chilling potential whistleblowers from speaking up. While companies have legitimate interests in protecting confidential information, it is well-established that employees may disclose their employer's unlawful conduct to the government, even if such disclosure is in violation of the company's confidentiality policy. To affirm this right, in the United States (US), federal regulators have recently taken ‘pretaliatory’ enforcement action against companies for requiring employees to execute confidentiality agreements that stifle the reporting of possible violations of federal laws. Such regulation by enforcement has successfully effected cultural change through facilitating widespread amendments to US corporate confidentiality agreements. Accordingly, this article argues that any future Australian legislation should include an ‘anti-confidentiality provision’ similar to the US and Canadian frameworks to affirm an employee's right to communicate with a regulator directly, despite any purported agreement or corporate policy to the contrary.
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Thomson, Dianne, and Ameeta Jain. "Corporate social responsibility reporting: a business strategy by Australian banks?" Corporate Ownership and Control 7, no. 4 (2010): 213–28. http://dx.doi.org/10.22495/cocv7i4c1p5.
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The growth of voluntary corporate social responsibility (CSR) reporting reflects society‟s expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank‟s CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.
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Standen, Peter. "Home, Work and Management in the Information Age." Journal of Management & Organization 3, no. 1 (January 1997): 1–14. http://dx.doi.org/10.1017/s1833367200005964.
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AbstractAllowing employees to work at home for at least part of the week is a management concept said to be rapidly gaining popularity. There is evidence that employees working at home are more productive, satisfied and committed, and that homeworking allows organisations to reduce office overheads, recruit from a wider pool, and retain valued workers. This paper examines the spread of homeworking and its telecommunications-based variant teleworking in Australia. A survey of human resource managers in Western Australia shows that, while 28 percent of large organisations have homeworkers, they are generally few in number and permitted only on an informal basis. Factors inhibiting use of homeworking include a lack of awareness and support amongst senior and middle managers, concerns over issues such as security and occupational health, and unsupportive organisational cultures. It is concluded that, contrary to media reporting, home-working and teleworking are not likely to become widespread in Australia in the near future.
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Standen, Peter. "Home, Work and Management in the Information Age." Journal of the Australian and New Zealand Academy of Management 3, no. 1 (January 1997): 1–14. http://dx.doi.org/10.5172/jmo.1997.3.1.1.
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AbstractAllowing employees to work at home for at least part of the week is a management concept said to be rapidly gaining popularity. There is evidence that employees working at home are more productive, satisfied and committed, and that homeworking allows organisations to reduce office overheads, recruit from a wider pool, and retain valued workers. This paper examines the spread of homeworking and its telecommunications-based variant teleworking in Australia. A survey of human resource managers in Western Australia shows that, while 28 percent of large organisations have homeworkers, they are generally few in number and permitted only on an informal basis. Factors inhibiting use of homeworking include a lack of awareness and support amongst senior and middle managers, concerns over issues such as security and occupational health, and unsupportive organisational cultures. It is concluded that, contrary to media reporting, home-working and teleworking are not likely to become widespread in Australia in the near future.
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Jain, Ameeta, Monica Keneley, and Dianne Thomson. "Voluntary CSR disclosure works! Evidence from Asia-Pacific banks." Social Responsibility Journal 11, no. 1 (March 2, 2015): 2–18. http://dx.doi.org/10.1108/srj-10-2012-0136.
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Purpose – The purpose of this paper is to evaluate corporate social responsibility (CSR) reporting in six large banks each from Japan, China, Australia and India over the period of 2005-2011. Design/methodology/approach – CSR and banks’ annual reports and websites were analysed using a comprehensive disclosure framework to evaluate the themes of ethical standards, extent of CSR reporting, environment, products, community, employees, supply chain management and benchmarking. Findings – Over the seven years, bank CSR disclosure improved in all four countries. Australian banks were found to have the best scores and Indian banks demonstrated maximum improvement. Despite the absence of legislative requirements or standards for CSR, this paper finds that CSR reporting continued to improve in quality and quantity in the region on a purely voluntary basis. Research limitations/implications – This study indicates that financial institutions have a commitment to CSR activities. The comparison between financial institutions in developed and developing economies suggests that the motivation for such activities is complex. A review of the studied banks suggests that strategic rather than economic drivers are an important influence. Practical implications – Asia-Pacific Governments need not mandate bank CSR reporting standards as the banks improved their CSR reporting consistently over the seven years despite the Global Financial Crisis (GFC). Originality/value – A disclosure framework index is used to assess the comprehensiveness of bank practice in relation to CSR reporting. This approach enables cross-sectional and cross-country comparisons over time and the ability to replicate and apply to other industries or sectors.
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Rice, Bridget, Peter Fieger, John Rice, Nigel Martin, and Kathy Knox. "The impact of employees’ values on role engagement." Leadership & Organization Development Journal 38, no. 8 (November 6, 2017): 1095–109. http://dx.doi.org/10.1108/lodj-09-2016-0223.
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Purpose The purpose of this paper is to investigate the manner in which employees’ experience of distributive justice (DJ) moderates the impact of intrinsic and extrinsic values on role engagement (RE). RE is especially important in the healthcare setting (examined here) due to the sector’s complexity, changeability and emotionally challenging nature. Design/methodology/approach Using data collected from a survey of employees from a large government health district in Southeast Queensland (Australia), this study examined the determinants of RE among a group of employees working across three hospital locations. Findings The focus of the study was on the impact, both directly and in combination, of espoused extrinsic and intrinsic values and perceived DJ on RE. The authors identify strong direct effects from DJ on RE, and complex third-order effects for the combinations of intrinsic (IM) and extrinsic motivation and DJ in predicting RE. Research limitations/implications As a cross-sectional and attitudinal survey, care must be taken in relation to common-method variance. Post hoc controls were performed in relation to this. Practical implications DJ is important for all, and is a powerful motivator for engagement of employees reporting highly on IM. There is evidence that the most engaged employees are not those most motivated by extrinsic rewards alone, although employees who are motivated primarily by extrinsic rewards alone can be highly engaged when they experience high levels of DJ. Social implications For managers seeking to engage their employees, an understanding of the different motivators for intrinsically vs extrinsically inclined employees is important. Taken together, these results suggest that employee RE is driven by a complex set of factors that differ between employees. Managing this complexity is an important consideration for managers. Originality/value This is the first empirical study to show these interaction effects using these measures. The healthcare context, generally under researched, also features in this study.
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Lodhia, Sumit, Amanpreet Kaur, and Gerard Stone. "The use of social media as a legitimation tool for sustainability reporting." Meditari Accountancy Research 28, no. 4 (April 10, 2020): 613–32. http://dx.doi.org/10.1108/medar-09-2019-0566.
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Purpose This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders. Design/methodology/approach Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media platforms – Facebook, Twitter and LinkedIn, and to observe stakeholder interaction in relation to the social and environmental postings. Findings The findings of this study indicate a limited use of social media by the top 50 Australian Stock Exchange (ASX) listed companies for sustainability reporting as only 46 per cent of the companies used Facebook, Twitter and/or LinkedIn. Nevertheless, those companies which actively used social media were able to seek legitimacy through information disclosure and dialogue with stakeholders. Social issues such as community support, employees, gender equality and diversity dominated the three social media platforms when compared to environmental issues and all disclosures had a positive tone. These disclosures in turn framed the dialogue with stakeholders, leading to use of social media platforms that companies preferred and enabling a close control over online discussions. Research limitations/implications This study highlights that social media sustainability communication focuses on symbolic legitimacy strategies, leading to companies managing the impressions of their stakeholders and controlling the dialogue with them. Practical implications This study provides an understanding of the actual practice of social media sustainability communication and has implications for both organisations and their stakeholders. Originality/value This study provides in-depth insights into the use of social media to transform sustainability reporting, an issue that has limited coverage in prior literature and extends the application of legitimacy theory to social media communication.
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Munawar, Hafiz Suliman, Sara Imran Khan, Fahim Ullah, Abbas Z. Kouzani, and M. A. Parvez Mahmud. "Effects of COVID-19 on the Australian Economy: Insights into the Mobility and Unemployment Rates in Education and Tourism Sectors." Sustainability 13, no. 20 (October 13, 2021): 11300. http://dx.doi.org/10.3390/su132011300.
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Coronavirus Disease 2019 (COVID-19) has affected global economies due to lockdowns, business closures, and travel and other restrictions. To control the spread of the virus, several countries, including Australia, imposed strict border restrictions and lockdown measures. Accordingly, international borders have been closed, and all incoming international passengers are mandated to a 14-day hotel quarantine. Residents’ movements and businesses have been limited to essential services only. Employees have been directed to work from home while businesses moved to a remote working model. Due to such stringent measures, small and medium businesses such as cafes, restaurants, hotels, childcare centers, and tourism-based institutions incurred heavy losses, pushing a considerable portion of such small businesses to close. The airlines, education, tourism, and hospitality sector were the worst impacted among all. Due to such closures and associated effects of COVID-19, the unemployment rates are assumed to be significantly increased in countries like Australia. However, a study investigating this unemployment and reporting its status does not exist for Australia. Therefore, in this study, we investigated the effects of COVID-19 control measures such as travel restriction and lockdown on Australia’s employment status and labor markets. The data for the local transport network, unemployment rates and impacts on the tourism industry in Australia were extracted from the public data sources to assess the unemployment rates at both national and state-wide levels. Further, we also looked into the rehabilitation measures by the Australian government, such as the Job Keeper and Job Seeker programs in March 2020, that aim to provide support to people who are unable to run their businesses or have lost their jobs due to the pandemic. Overall, we observed that despite the global crisis, the Australian unemployment rate has reduced in the last year.
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Canaway, Rachel, Khic-Houy Prang, Marie Bismark, David Dunt, and Margaret Kelaher. "Public disclosure of hospital clinicians' performance data: insights from medical directors." Australian Health Review 44, no. 2 (2020): 228. http://dx.doi.org/10.1071/ah18128.
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Objective This study gathered information from public hospital chief medical officers to better understand underlying mechanisms through which public reporting affects institutional behavioural change and decision making towards quality improvement. Methods This qualitative study used thematic analysis of 17 semistructured, in-depth interviews among a peak group of medical directors representing 26 health services in Victoria, Australia. Results The medical directors indicated a high level of in-principle support for public reporting of identifiable, individual clinician-level data. However, they also described varying conceptual understanding of what public reporting of performance data is. Overall, they considered public reporting of individual clinicians’ performance data a means to improve health care quality, increase transparency and inform consumer healthcare decision making. Most identified caveats that would need to be met before such data should be publicly released, in particular the need to resolve issues around data quality and timeliness, context and interpretation and ethics. Acknowledgement of the public’s right to access individual clinician-level data was at odds with some medical directors’ belief that such reporting may diminish trust between clinicians and their employers, thus eroding rather than motivating quality improvement. Conclusions Public reporting of identifiable individual healthcare clinicians’ performance data is an issue that merits robust research and debate given the effects such reporting may have on doctors and on hospital quality and safety. What is known about the topic? The public reporting of individual clinician-level data is a mechanism used in some countries, but not in Australia, for increasing health care transparency and quality. Clinician-level public reporting of doctors’ performance attracts contention and debate in Australia. What does this paper add? This paper informs debate around the public reporting of individual clinician-level performance data. Among a discrete cohort of senior hospital administrators in Victoria, Australia, there was strong in-principle support for such public reporting as a means to improve hospital quality and safety. What are the implications for practitioners? Before public reporting of individual clinician performance data could occur in Australia, resolution of issues would be required relating to legality and ethics, data context and interpretation, data quality and timeliness.
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McPhail, Ruth, Anoop Patiar, Carmel Herington, Peter Creed, and Michael Davidson. "Development and initial validation of a hospitality employees’ job satisfaction index." International Journal of Contemporary Hospitality Management 27, no. 8 (November 9, 2015): 1814–38. http://dx.doi.org/10.1108/ijchm-03-2014-0132.
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Purpose – The purpose of this study was to develop and validate a self-reporting tool: the hospitality employee’ satisfaction index. Design/methodology/approach – The 15-item instrument presented in this study was developed through an examination of the extant literature and seven focus groups representing the hospitality industry. The instrument was piloted online with 1,000 hospitality employees, refined and then distributed online to 9,000 hospitality employees. Findings – Factor analysis extracted three factors (career advancement, control and variety and relationships), and reliability analysis (Cronbach’s alpha) indicated high internal consistency. A stepwise multiple regression revealed that the control and variety factor related most strongly to overall job satisfaction, followed by relationships and career advancement factors, confirming that in the context of the hospitality industry, these factors were important in the measurement of job satisfaction. Control and variety was significantly related to the intention to stay in the job, and career advancement and control and variety were related to the intention to stay in the hospitality industry. Research limitations/implications – The data were gathered in Australia and were tested nationally to support the robustness of the instrument. Therefore, the hospitality industry can use this instrument as a generic index to evaluate the job satisfaction levels of employees. Originality/value – This specifically designed hospitality job satisfaction instrument can be used to evaluate the job satisfaction of employees at all levels and can be used in the development of a benchmark. This index is the first of its kind to be tested in the broader hospitality context, including accommodation, restaurants, coffee shops, fast food, clubs, hotels, convention, sporting venues, catering and institutional catering.
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Young, Suzanne, and Magalie Marais. "Gaining legitimacy in large Australian listed companies: exploring the role of corporate reporting regarding employees." Labour & Industry: a journal of the social and economic relations of work 23, no. 1 (April 2013): 13–33. http://dx.doi.org/10.1080/10301763.2013.769846.
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North-Samardzic, Andrea, and Sarah Gregson. "Commitment or Even Compliance? An Australian University's Approach to Equal Employment Opportunity." Articles 66, no. 2 (October 7, 2011): 279–301. http://dx.doi.org/10.7202/1006147ar.
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This paper presents empirical evidence to illustrate how one Australian university complies with the nation's federal Equal Employment Opportunity (EEO) regulatory framework. The aim of this paper is to provide insight into the extent to which organizational practices deviate from articulated policy and how this gap impacts on the perceived career trajectories of female academics. While the disadvantaged status of female academics has been recognized worldwide, a deeper examination of how employees experience the policies and practices designed to support their advancement is required, especially in light of the increasing corporate-like activities of Australian universities which have deprioritized EEO. A case study of an Australian university is used to explore these phenomena. Documentary evidence of its EEO policies was compared with interviewee narratives of employees, including both female academics and members of general staff involved in policy development. This allowed female employees to be heard, in particular where they sensed contradictions between espoused company policy and their real experiences. Hearing what they have to say is an important contribution, given that Australia's EEO regulatory framework allows organizations to waive reporting on their gender equity “chievements.”This case study highlights employee concerns about the efficacy of the University's policies and practices designed to support women's career trajectories and demonstrates that, particularly in light of the increasing corporatization of the University, some women questioned whether drawing support from such policies would harm their careers. The most signifi cant concern focused on the criteria for promotion, which interviewees perceived to be based on a masculine model of merit, in contrast to the ostensible gender-neutrality of the promotions policies. A related concern was how carer responsibilities impacted on opportunities for advancement, particularly the ability to engage in research work that was prized more highly than teaching activities by promotions committees. These examples illustrate that, while the University may be upholding the law at face-value, the actual experiences of women in the organization suggest that EEO compliance is merely skin-deep.
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Haski-Leventhal, Debbie, and Akriti Mehra. "Impact measurement in social enterprises: Australia and India." Social Enterprise Journal 12, no. 1 (May 3, 2016): 78–103. http://dx.doi.org/10.1108/sej-05-2015-0012.
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Purpose This study aims to extend existing research on impact measurement (IM) in social enterprises (SEs) by capturing, comparing and contrasting perceptions of IM in SEs in Australia and India. Design/methodology/approach A qualitative methodology was used to study five cases each in India and Australia. The SEs were identified using snowball and theoretical sampling, and grounded theory was applied to analyze the data. Findings Emerging perceptions of IM in both countries are described according to the development of the SE, its perceived impact and IM methods and challenges. Primary differences between India and Australia lie in perceptions of impact and IM, and related tools and processes. Similarities include understanding the importance of IM and the challenges faced. Signaling theory is used to depict how some SEs use IM to signal quality to their stakeholders and how information asymmetry can be reduced by measuring and reporting on IM. Research limitations/implications There is limited representation from developed and developing countries, and the snowball and theoretical sampling approaches used to identify SEs have limitations, including limited representation of SEs. Practical implications There is presently no standardized method of IM due to common challenges and perceived barriers. It is, therefore, important for SEs to work toward developing their own comprehensive IM methodology that is ingrained in strategy, applied on a regular basis and used to measure collective impact to increase sense of ownership and acceptability for employees and partners. Originality/value The paper brings the social entrepreneurs’ perspectives on measuring social impact while comparing these perspectives in one developing and one developed country.
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Denny-Smith, George, Riza Yosia Sunindijo, Martin Loosemore, Megan Williams, and Leanne Piggott. "How Construction Employment Can Create Social Value and Assist Recovery from COVID-19." Sustainability 13, no. 2 (January 19, 2021): 988. http://dx.doi.org/10.3390/su13020988.
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COVID-19 has created or amplified economic and social crises internationally. Australia entered its first recession in 30 years and saw a significant rise in unemployment. In response, Australian governments have increased their commitments to infrastructure construction to stimulate the national economy and combined this with new social procurement policies that aim to create social value for targeted populations like Indigenous peoples and unemployed youth. However, emerging social procurement research in construction shows a disconnect between policymakers and the practitioners who must implement them. Therefore, the aim of this paper is to provide theoretical and practical insights on creating social value in the context of construction employment created by new social procurement policies. Reporting a survey of 107 construction workers in Australia, it is shown that social procurement policies and construction employers can create social value when they provide work benefits like adequate pay and training and development and cultural benefits like inclusive workplaces. Recommendations are made to demonstrate how the results presented in this article can be used by contractors to create social value. This research is significant for advising how increased infrastructure spending commitments in Australia can create social and economic outcomes for workers, ensuring a sustainable recovery from COVID-19 crises.
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Al Farooque, Omar, and Helena Ahulu. "Determinants of social and economic reportings." International Journal of Accounting & Information Management 25, no. 2 (May 2, 2017): 177–200. http://dx.doi.org/10.1108/ijaim-01-2016-0003.
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Purpose This paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon countries, mainly Australia, the UK and South Africa, from the perspective of corporate governance, stakeholder and corporate legitimacy. Design/methodology/approach This paper examines stand-alone sustainability reports of 67 large MNEs from three countries available in the Global Reporting Initiative (GRI) website for the period of 2008-2009. It undertakes two distinct methodological approaches: first, principal component analysis (PCA) of GRI guidelines (G3) on social and economic indicators to identify the most appropriate dependent variables, and second, hierarchical multiple regression for the hypotheses testing and finding determinants of respective dependent variables on social and economic reportings. Findings The results from the PCA of GRI guidelines (G3) provide an alternative way of categorizing the social and economic indicators when compared to the categories given by the GRI. Again, the results from hierarchical multiple regression indicate the industry sector as the dominant determinant of social and economic reportings. In particular, the positive, significant association of board independence, assurance and employee performance variables with economic reporting confirms the significant roles of corporate governance, stakeholders and corporate legitimacy in determining economic reporting. The findings also suggest the complementary nature of relevant theories in corporate voluntary disclosures relating to economic performance. However, social reporting shows no such relations, which rather relies more on firm-specific/financial variables of MNEs including firm size and age. Research limitations/implications The sample of this study is limited to two-year periods and large MNEs available in the GRI website with stand-alone sustainability reports only. Practical implications The PCA focuses on most relevant and specific categories of social and economic reportings as opposed to GRI generic categories. The PCA findings also suggest the GRI to contemplate reducing the social and economic indicators for future guidelines. The hierarchical multiple regression results highlight specific areas of emphasis that MNEs should focus on when reporting social and economic information. Originality/value This study adds value to the existing literature on GRI-based social and economic reportings as well as the complementary nature of corporate governance, stakeholders and corporate legitimacy perspectives.
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Chugh, Ritesh. "Tacit Knowledge Transfer in Australian Universities: Exploring the Barriers and Enablers." MATEC Web of Conferences 210 (2018): 04054. http://dx.doi.org/10.1051/matecconf/201821004054.
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As organisational knowledge is greatly dependant on the tacit knowledge that its employees possess, it is important to pursue strategies that encourage sharing of employees’ tacit knowledge. However, tacit knowledge sharing can be better promoted by understanding the barriers and enablers of tacit knowledge transfer. As universities are seen as the flag-bearers of knowledge creation and dissemination, this paper focuses on identifying the barriers and enablers of tacit knowledge transfer in universities. A qualitative research method was utilised for this study in which interviews of academics from four Australian universities were carried out. The reporting of data is based on a structured interpretative approach drawing demonstrative examples from the interview transcripts. The findings suggest that human, social and culture factors are addressed to ensure successful transfer of tacit knowledge. For effective transfer of tacit knowledge, universities need to create conditions that strengthen the enablers and suppress the barriers.
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Parker, Craig M., Emilia Bellucci, Ambika Zutshi, Luba Torlina, and Bardo Fraunholz. "SME stakeholder relationship descriptions in website CSR communications." Social Responsibility Journal 11, no. 2 (June 1, 2015): 364–86. http://dx.doi.org/10.1108/srj-09-2013-0114.
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Purpose – The aim of this paper is to report on an exploratory, qualitative study of how small and medium enterprises (SMEs) describe their firm’s relationships with or impact on stakeholders when communicating corporate social responsibility (CSR) on their websites. Design/methodology/approach – Qualitative content analysis was conducted on 22 Australian SME websites from the information media and telecommunications sector. Stakeholder theory was used as the basis for analysis. Findings – An important aspect of CSR communication is reporting the firm’s relationships with stakeholders such as society/communities, ecological environment, employees, customers and suppliers. This paper provides insights into how these relationships are manifested in SME website communications. For example, three-way relationships between the firm and stakeholders were described on some websites, but few explained the impact of their CSR on stakeholders. Research limitations/implications – This study concentrated on identifying the CSR communication on websites from one industry sector in Australia. These limitations provide the basis for future research to explore and compare CSR communication on websites by SMEs from other industry sectors and countries. Practical implications – The findings offer SME owner-managers ideas on different ways they can incorporate details of stakeholder relationships in CSR website communications. Originality/value – There has been little research on how SMEs use channels such as websites to communicate CSR. This paper addresses this gap in knowledge by providing insights into how SMEs describe stakeholder relationships in CSR website communications.
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Zorio-Grima, Ana, and Pedro Carmona. "Narratives of the Big-4 transparency reports: country effects or firm strategy?" Managerial Auditing Journal 34, no. 8 (September 2, 2019): 951–85. http://dx.doi.org/10.1108/maj-09-2018-1994.
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Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach The sample includes 28 TRs published in English by the Big-4 audit firms from five EU countries (the UK, Ireland, Luxemburg, Hungary and Malta), as well as in the USA and Australia. Findings Using content analysis, this research finds that there is variation in the language used in TRs both across audit firms and jurisdictions. Most TRs from different countries of the same firm tend to be clustered, suggesting that audit firms use transparency reporting as a strategy to differentiate themselves from their competitors. In fact, EY and KPMG seem to have more standardized internal procedures and standardized information. Regarding country effects, the results indicate that TRs in the UK are longer and show more detailed information. Originality/value Overall, this research is innovative in the sense that it applies a new methodological approach to an emerging topic such as audit transparency reporting. It identifies emerging topics of voluntary disclosure, such as financial data of the firm, gender and ethnic origin of employees, community involvement or sanctions, among other topics of interest which might be explored in detail by future research to understand the construction of the profession.
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Parsons, Kathryn, Agata McCormac, Malcolm Pattinson, Marcus Butavicius, and Cate Jerram. "A study of information security awareness in Australian government organisations." Information Management & Computer Security 22, no. 4 (October 7, 2014): 334–45. http://dx.doi.org/10.1108/imcs-10-2013-0078.
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Purpose – The purpose of this paper is to investigate the human-based information security (InfoSec) vulnerabilities in three Australian government organisations. Design/methodology/approach – A Web-based survey was developed to test attitudes, knowledge and behaviour across eight policy-based focus areas. It was completed by 203 participants across the three organisations. This was complemented by interviews with senior management from these agencies. Findings – Overall, management and employees had reasonable levels of InfoSec awareness. However, weaknesses were identified in the use of wireless technology, the reporting of security incidents and the use of social networking sites. These weaknesses were identified in the survey data of the employees and corroborated in the management interviews. Research limitations/implications – As with all such surveys, responses to the questions on attitude and behaviour (but not knowledge) may have been influenced by the social desirability bias. Further research should establish more extensive baseline data for the survey and examine its effectiveness in assessing the impact of training and risk communication interventions. Originality/value – A new survey tool is presented and tested which is of interest to academics as well as management and IT systems (security) auditors.
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Konstandatos, Otto. "Fair-value analytical valuation of reset executive stock options consistent with IFRS9 requirements." Annals of Actuarial Science 14, no. 1 (January 23, 2020): 188–218. http://dx.doi.org/10.1017/s1748499519000125.
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AbstractExecutive stock options (ESOs) are widely used to reward employees and represent major items of corporate liability. The International Accounting Standards Board IFRS9 financial reporting standard which came into full effect on 1-Jan 2018, along with its Australian implementation AASB9, requires public corporations to report their fair-value cost in financial statements. Reset ESOs are typically issued to re-incentivise employees by allowing the option to be cancelled and re-issued with a lower exercise price or later maturity. We produce a novel analytical Reset ESO valuation consistent with the IFRS9 financial reporting standard incorporating the simultaneous resetting of vesting period, exercise window, reset level and maturity. We allow for voluntary and involuntary exercise. Our analytical result is expressed solely in terms of standardised European binary power option instruments. Using the multi-state mortality model of Hariyanto (2014, Mortality and disability modelling with an application to pricing a reverse mortgage contract, PhD thesis, University of Melbourne), we estimate longitudinal disability and death transition probabilities from cross-sectional data. We determine survival functions for pre-vesting forfeiture or post-vesting involuntary exercise for use with weighted portfolios of our formulae to illustrate the effect of survival on the fair value. We examine the IFRS9 method of valuation using expected time to option exercise and demonstrate a consistent overestimation of fair value of up to 27% for senior executives.
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Dunphy, Jillian L. "Healthcare professionals' perspectives on environmental sustainability." Nursing Ethics 21, no. 4 (October 7, 2013): 414–25. http://dx.doi.org/10.1177/0969733013502802.
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Background: Human health is dependent upon environmental sustainability. Many have argued that environmental sustainability advocacy and environmentally responsible healthcare practice are imperative healthcare actions. Research questions: What are the key obstacles to healthcare professionals supporting environmental sustainability? How may these obstacles be overcome? Research design: Data-driven thematic qualitative analysis of semi-structured interviews identified common and pertinent themes, and differences between specific healthcare disciplines. Participants: A total of 64 healthcare professionals and academics from all states and territories of Australia, and multiple healthcare disciplines were recruited. Ethical considerations: Institutional ethics approval was obtained for data collection. Participants gave informed consent. All data were de-identified to protect participant anonymity. Findings: Qualitative analysis indicated that Australian healthcare professionals often take more action in their personal than professional lives to protect the environment, particularly those with strong professional identities. The healthcare sector’s focus on economic rationalism was a substantial barrier to environmentally responsible behaviour. Professionals also feared conflict and professional ostracism, and often did not feel qualified to take action. This led to healthcare professionals making inconsistent moral judgements, and feeling silenced and powerless. Constraints on non-clinical employees within and beyond the sector exacerbated these difficulties. Discussion: The findings are consistent with the literature reporting that organisational constraints, and strong social identification, can inhibit actions that align with personal values. This disparity can cause moral distress and residue, leading to feelings of powerlessness, resulting in less ethical behaviour. Conclusion: The data highlight a disparity between personal and professional actions to address environmental sustainability. Given the constraints Australian healthcare professionals encounter, they are unlikely to shift to environmentally responsible practice without support from institutions and professional associations. Professional development is required to support this endeavour. The poor transference of pro-ecological behaviour from one setting to another is likely to have international implications for healthcare practice.
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Black, Celeste M. "The Future of Work: The Gig Economy and Pressures on the Tax System." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 69–97. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.black.
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In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.
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Wright, Kathy Lee, Karen Verney, Daryl Brennan, David Lindsay, Daniel Lindsay, and Wendy Smyth. "Administrative staff self-reported long-term conditions." International Journal of Workplace Health Management 12, no. 6 (November 21, 2019): 483–94. http://dx.doi.org/10.1108/ijwhm-01-2019-0007.
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Purpose The purpose of this paper is to investigate the long-term conditions affecting the administration workforce of a regional Australian health service, and their self-management of these conditions. Design/methodology/approach A cross-sectional survey design was used. The sample consisted of all administration staff members employed in 2018 across a large regional health service in Northern Australia. Findings Of the 328 respondents, 167 (51 per cent) reported having at least one long-term condition. Of these, 136 (81.4 per cent) indicated a single main condition for which management strategies were used. Musculoskeletal conditions were the most commonly nominated category (59.6 per cent), followed by mental health (10.3 per cent). Respondents with musculoskeletal conditions were statistically more likely to have a co-existing mental health long-term condition, χ2(1) = 95.64, p<0.001. There was also a statistically significant association between respondents reporting a mental health condition and being overweight, χ2(1) = 54.27, p< 0.05. Research limitations/implications The response rate of 35 per cent, whilst relatively low, is a slight increase on similar surveys within this organisation. The reliability of the self-report data, presence of study bias and a weakening of the study’s external validity is acknowledged. Practical implications Targeted workplace intervention strategies, such as holistic wellness programs, should complement personal approaches, promote an ergonomic environment and create opportunities for increased dialogue between employees and their line managers, particularly regarding the complex interplay between long-term physical and mental health. Originality/value This is the first study of self-reported long-term conditions among administration staff within a health service, and augments findings from previous studies involving health professional groups in the same organisation.
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A. Adams, Carol, Stephen Muir, and Zahirul Hoque. "Measurement of sustainability performance in the public sector." Sustainability Accounting, Management and Policy Journal 5, no. 1 (February 11, 2014): 46–67. http://dx.doi.org/10.1108/sampj-04-2012-0018.
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Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.
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Oliver, Beverley, Barbara Whelan, Lynne Hunt, and Sara Hammer. "Accounting graduates and the capabilities that count: Perceptions of graduates, employers and Accounting academics in four Australian universities." Journal of Teaching and Learning for Graduate Employability 2, no. 1 (February 4, 2011): 2–27. http://dx.doi.org/10.21153/jtlge2011vol2no1art550.
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The higher education sector in Australia is moving rapidly towards greater accountability in regard to graduate employability outcomes. Currently, data on new graduates' self-reported generic skills and employment status provide the evidence base for universities to make judgements about the effectiveness of curricula in preparing students for employment. This paper discusses alternative sources of evidence, namely the Graduate Employability Indicators (GEI) - a suite of three online surveys designed to supplement current indicators. They are designed to gather and report graduate, employer and course (teaching) team perceptions of the achievement and importance of graduate capabilities within specific degree programs. In 2009 and 2010, the surveys were administered to stakeholder groups associated with Accounting degrees in four Australian universities. In total, 316 graduates, 99 employers and 51 members of the course teaching teams responded to the surveys. This report presents the aggregated results from the trial. These suggest that the fourteen capabilities at the heart of the GEI are considered important, and that both quantitative and qualitative items facilitate the reporting of essential information. Both Accounting employers and teaching staff consider that important capabilities need to be better demonstrated by new graduates. The graduates themselves identified ways in which their courses can be improved to enhance their early professional success. An importance-performance analysis suggests prioritising particular capabilities for immediate attention in particular, work related knowledge and skills, writing clearly and effectively, thinking critically and analytically, solving complex, real-world problems and developing general industry awareness. This paper suggests that an enhanced industry focus might be effected through authentic assessment tasks, and clear identification of the capabilities developed through the curriculum.
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Lloyd, Sheree, Cynthia Cliff, Gerard FitzGerald, and Jean Collie. "Can publicly reported data be used to understand performance in an Australian rural hospital?" Health Information Management Journal 50, no. 1-2 (September 16, 2020): 35–46. http://dx.doi.org/10.1177/1833358320948559.
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Background: Despite agreement among policymakers, funders, consumers and researchers about the value of public reporting of health information, limited attention has been paid to how it can be used to understand the performance of rural hospitals. Objective: To determine whether publicly available information can be used to measure health service performance in a rural hospital. Method: The study used performance data routinely reported for public consumption in Australia. Data across four domains, multiple measures and time periods were collected to examine access and equity; efficiency and sustainability; quality, safety and patient orientation; and employee engagement. Performance of the rural hospital was examined using a visualisation tool. Results: Visualisation of multiple measures of performance over time was achievable but required a high degree of health information management skills. Conclusion and implications: Publicly reported data can be used to represent performance for a rural hospital. Timeliness, level of detail available and peer groupings of data limits optimal utility. Consumers, clinicians and health service managers wanting to understand the performance of rural hospitals will need to use significant health information management skills to gain a picture of performance. Further research in the applied use of publicly available performance data and relevant dashboards for rural hospitals is suggested.
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Verkerk, Robert, Naseeba Kathrada, Christof Plothe, and Katarina Lindley. "Self-Selected COVID-19 “Unvaccinated” Cohort Reports Favorable Health Outcomes and Unjustified Discrimination in Global Survey." International Journal of Vaccine Theory, Practice, and Research 2, no. 2 (August 12, 2022): 321–54. http://dx.doi.org/10.56098/ijvtpr.v2i2.43.
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Self-reported data collected independently by the UK-based Control Group Cooperative between September 2021 and February 2022, inclusive, from a self-selected international COVID-19 “unvaccinated” population are discussed. Data come from a cohort of 18,497 participants who provided questionnaire responses monthly. The largest numbers are from Europe, North America, and Australasia. Data were skewed towards the 40-69y age range and included 60% female respondents. Reasons for avoiding COVID-19 “vaccines” were: a preference for natural medicine, distrust of pharma, distrust of government information, poor/limited trial data, and fear of long-term adverse reactions. During the survey period, the greatest incidence of COVID-19 disease was reported in the 50-69y range, peaking at 12.3%, in January 2022. Persons at 70y and above were least affected (1.3%), with 10.7% and 3.8% in the 20 to 49y band, and in the 1 to 19y group, respectively. Most rated their symptoms as “mild” (14.4%), with 2% reporting “severe” disease. Fatigue, cough, muscle/body aches, and fever were the four most common. Just 0.4% of the cohort reported hospitalization (as in- or out-patients). Nearly two-thirds reported taking vitamin D, C, zinc, quercetin, or a combination, for prevention, with 71% using vitamin D, C, and zinc for treatment. Nearly 45% reported “moderate” to “severe” mental health issues (depression) during the survey period. Menstrual abnormalities were reported by 36% of women in the 20-49y age band. Reported job losses were greatest in Australia and New Zealand at 29%, followed by 13% in North America. Between 20% and 50% reported being personal targets of hate because of their vaccination status. Between 57% and 61% of respondents in Southern Europe and Western Europe, Australia/New Zealand and South America, reported being targets of governmental victimization. The cohort may not be representative of wider populations given its reliance on self-care. The findings suggest that opting out of the world’s largest medical experiment, relying on natural immunity, self-care with supplements, and/or ivermectin or hydroxychloroquine, appeared to contribute to low incidences of severe disease, hospitalization, or death. The results imply the urgent need for prospective studies of “unvaccinated”, “partially vaccinated”, and “fully vaccinated” persons investigating long-term outcomes, behaviors, choices, and discriminatory responses by the state, institutions, or employers based on “vaccination” status. Public dialogue about the touted “safety and effectiveness” of vaccines, contrasted with strategies to enhance immune resilience, all in the context of authoritarianism versus autonomy, self-care, personal responsibility, and freedom of choice is needed.
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Owen, David L. "Financial reporting to employees." British Accounting Review 22, no. 1 (March 1990): 98–99. http://dx.doi.org/10.1016/0890-8389(90)90130-a.
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Hu (胡博林), Bolin. "Reporting China." Journal of Chinese Overseas 17, no. 1 (April 8, 2021): 84–116. http://dx.doi.org/10.1163/17932548-12341435.
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Abstract This article explores how Chinese-language newspapers in Australia reported on China in the period 1931–37. These newspapers made efforts to build support for the Sino-Japanese war and influence Chinese residents in Australia. However, they offered contrasting views of the Chinese government ruled by the Kuomintang. The Tung Wah Times, along with the Chinese World’s News, continued to publish anti-Chiang Kai-shek propaganda, arguing for a strong anti-Japanese resistance. But the Chinese Republic News and the Chinese Times demonstrated support for and understanding of the Chiang government’s dilemma, though the political position of the former was much more fluid. The divergent views revealed the multiple loyalties of Chinese residents in Australia and their active community politics when their population in Australia was declining, and it was a reminder that the diasporic community cannot be homogenized with a collective concept of a “country.” It also reflected their shared identification with the Chinese nation, showing different approaches to building up a strong home country. By shaping their readerships’ Chinese patriotism and nationalism, these Chinese-language newspapers strengthened the connection and allegiances between Chinese in Australia and their homeland.
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Buchler, Sandra, Michele Haynes, and Janeen Baxter. "Casual employment in Australia." Journal of Sociology 45, no. 3 (August 20, 2009): 271–89. http://dx.doi.org/10.1177/1440783309335648.
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This article uses data from Wave 1 of the Household Income and Labour Dynamics in Australia (HILDA) 2001 survey to examine whether there is a difference in financial well-being between casual and permanent employees. The study examines two measures of financial difficulty and one measure of financial satisfaction and finds that casual employees fare worse than permanent employees on all three measures. The results indicate that casual employees are less likely to afford basic costs of living, such as bills and mortgage/rent, and have higher levels of financial difficulty as well as lower levels of financial satisfaction. The article concludes that casual employment imposes significant financial strains on employees.
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Bayne, Lyndie, and Marvin Wee. "Non-financial KPIs in annual report narratives: Australian practice." Accounting Research Journal 32, no. 1 (May 7, 2019): 7–19. http://dx.doi.org/10.1108/arj-02-2018-0033.
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Purpose The purpose of this paper is to provide preliminary evidence on current practices in non-financial key performance indicator (KPI) reporting in annual reports by listed Australian companies to inform Australian legislators and accounting standard setters contemplating regulations and guidance for non-financial performance disclosure, including input into the revision of IFRS Practice Statement 1: Management Commentary (2010). Design/methodology/approach Non-financial KPIs were hand-collected from the annual report narratives of 40 listed Australian companies from five sectors in 2016. Trends in the type, quantity, comparability and range of non-financial KPIs were analysed, and the association between company characteristics and non-financial disclosure was explored. Findings In total, 78 per cent of the sampled companies disclose non-financial KPIs in their annual reports, reporting 11 non-financial KPIs per company on average. The most common category is Employee, followed by Environment, accounting for 68 per cent of non-financial KPIs. Provision of comparators is low, with only 28 per cent of non-financial KPIs disclosed with prior year results and 24 per cent disclosed with a target. Companies disclose across a median of two out of seven categories. Company size is shown to be associated with non-financial measures. Originality/value The study contributes initial detailed empirical Australian evidence of non-financial KPI reporting practices. A framework is established for assessing non-financial KPI disclosure, adding to voluntary disclosure studies. A data collection method is developed for collecting KPIs from annual report narratives, contributing to the methodology used in voluntary reporting content analysis.
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Macintosh, John C. C. "Reporting to Employees: Identifying the Areas of Interest to Employees." Accounting & Finance 27, no. 2 (November 1987): 41–52. http://dx.doi.org/10.1111/j.1467-629x.1987.tb00086.x.
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Robie, David. "Authentic reporting." Pacific Journalism Review : Te Koakoa 17, no. 2 (October 31, 2011): 5–9. http://dx.doi.org/10.24135/pjr.v17i2.347.
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The nature of audiences in both Australia and New Zealand is ethnically, culturally and religiously diverse. Yet the mainstream media largely does not reflect this diversity. In the case of Australia, diversity reportage relating to Arabs and Muslim people is frequently neg- lected or characterised by stereotypes, as outlined by Nasya Bahfen and Alexandra Wake on page 93. In New Zealand, while the Indigenous tangata whenua media (such as the increasingly popular and innovative Māori Television, which acts as the nation’s de facto public broadcaster) and Pacific media continue to carve growing niches, other ethnic communities too often remain marginalised.
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Sultan, Muhammad. "PERSEPSI KARYAWAN TERHADAP SISTEM PELAPORAN KECELAKAAN KERJA DAN POTENSI BAHAYA DI PERTAMBANGAN BATUBARA PT. PUTRA KAJANG KALIMANTAN TIMUR." Jurnal Sehat Mandiri 16, no. 1 (June 3, 2021): 18–28. http://dx.doi.org/10.33761/jsm.v16i1.339.
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Work accidents in coal mining still occur frequently, so an accident reporting system is needed as an effort to prevent work accidents. This study aims to explain the perceptions of coal mining employees on the reporting system for work accidents and potential hazards. The research design was descriptive with a sample size of 55 people. Data collection was carried out using a questionnaire. Data were analyzed descriptively. As many as 67.3 % of employees have positive perceptions and 32.7 % of employees have negative perceptions of the work accident reporting system and potential hazards. There are 72.7% of employees consider it important to report accidents and potential hazards. It was found that 30.9 % of employees had experienced work accidents and only 5.4 % of them reported accidents. Employees consider a good accident reporting system, among others, digitally 84.6 % and manually 9.1 %. As many as 90.9 % of employees agree and 81.8 % of employees are willing to report accidents and potential hazards if the company implements a digital-based reporting system. There are still employees who have negative perceptions of the work accident reporting system and potential hazards in coal mining. Therefore, efforts are needed to increase employee perceptions from negative to positive perceptions of the work accident reporting system and potential hazards in coal mining companies.
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Davey, Richard X. "Troponin reporting in Australia in 2003." Annals of Clinical Biochemistry 42, no. 1 (January 1, 2005): 61–63. http://dx.doi.org/10.1258/0004563053026907.
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Howell, C. I., A. D. Wilson, S. M. Davey, and M. M. Eddington. "Sustainable forest management reporting in Australia." Ecological Indicators 8, no. 2 (March 2008): 123–30. http://dx.doi.org/10.1016/j.ecolind.2006.11.004.
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Näsi, Saline, Juha Näsi, and Lotta Laitinen. "Employees and Human Resource Accounting and Reporting." Proceedings of the International Association for Business and Society 9 (1998): 843–52. http://dx.doi.org/10.5840/iabsproc1998978.
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Yusoff, Haslinda, Radiah Othman, and Normahiran Yatim. "Environmental Reporting Practices In Malaysia And Australia." Journal of Applied Business Research (JABR) 29, no. 6 (October 29, 2013): 1717. http://dx.doi.org/10.19030/jabr.v29i6.8209.
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The purpose of this paper is to investigate the state of environmental reporting by Malaysian and Australian companies on other reports, i.e. other than annual reports. The paper employs content analysis to study the environmental disclosures made by the selected 100 companies in the two countries. Regression analysis is performed on potential influencing factors for environmental reporting. The findings are also compared to previous studies on environmental reporting in corporate annual reports by Yusoff and Lehman (2008). The paper finds that environmental reporting in other reports (Malaysia and Australia) are largely descriptive and in qualitative form. In addition, the influencing factors for environmental reporting are of similar quality to those made in annual reports, in both countries. These findings imply that this type of communicating environmental information does not contribute greater corporate accountability among companies in fulfilling stakeholders needs and demands for environmental information. Hence, more efforts are needed to promote better and greener environmental reporting practice. This study comparatively explores the environmental practices and interprets the possible link between influencing factors for environmental reporting and actual environmental reporting practices on a two-country basis, between Malaysia and Australia.
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&NA;. "Herbal medicine adverse event reporting in Australia." Reactions Weekly &NA;, no. 1099 (April 2006): 3. http://dx.doi.org/10.2165/00128415-200610990-00007.
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&NA;. "Herbal medicine adverse event reporting in Australia." Inpharma Weekly &NA;, no. 1535 (April 2006): 20. http://dx.doi.org/10.2165/00128413-200615350-00057.
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Higgins, Colin, Markus J. Milne, and Bernadine van Gramberg. "The Uptake of Sustainability Reporting in Australia." Journal of Business Ethics 129, no. 2 (April 11, 2014): 445–68. http://dx.doi.org/10.1007/s10551-014-2171-2.
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LLOYD, BOB. "State of Environment Reporting Australia: A Review." Australasian Journal of Environmental Management 3, no. 3 (January 1996): 151–62. http://dx.doi.org/10.1080/14486563.1996.10648352.
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Baumgart, Neil. "Evaluating and reporting student achievements in Australia." Studies in Educational Evaluation 15, no. 1 (January 1989): 7–29. http://dx.doi.org/10.1016/0191-491x(89)90021-7.
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Newins, Amie, Emily Bernstein, Roselyn Peterson, Jonathan Waldron, and Susan White. "Title IX Mandated Reporting: The Views of University Employees and Students." Behavioral Sciences 8, no. 11 (November 20, 2018): 106. http://dx.doi.org/10.3390/bs8110106.
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Per Title IX of the Higher Education Amendments of 1972, many university employees are mandated reporters of sexual assault. University employees (N = 174) and students (N = 783) completed an online survey assessing knowledge and opinions of this reporting requirement. University employees and students generally reported being quite knowledgeable of reporting requirements. Most university employees indicated they would report an incident disclosed by a student, but students were fairly ambivalent about whether they would disclose to faculty members. Nearly one in five students (17.2%) indicated that Title IX reporting requirements decreased their disclosure likelihood. These findings suggest that mandated reporting policies, as well as how they are presented to students and faculty, should be examined in order to increase compliance and facilitate disclosure.
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Sloan, Judith. "The Unionization of Young People in Australia." Journal of Industrial Relations 27, no. 1 (March 1985): 38–48. http://dx.doi.org/10.1177/002218568502700103.
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In 1982, 53 per cent of adult employees (25 years and older) in Australia belonged to a trade union while 44 per cent of young adult employees (20 to 24 years old) and 31 per cent of teenage employees were union members. This article describes and analyses the unionization of young people in A ustralia. The principal issue addressed is why the unionization of young people is low relative to that of adults. Several key reasons emerge. These are the non-unionization of apprentices, the industrial distribution of the employment of young people (with their over-representation in low-unianized sectors) and high turnover rates among young employees. Contrary to expectations, the number of hours worked does not contribute to the explanation of the relatively low unionization of young people.
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Hossain, Md Moazzem. "Accounting for biodiversity in Australia." Pacific Accounting Review 29, no. 1 (February 6, 2017): 2–33. http://dx.doi.org/10.1108/par-03-2016-0033.
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Purpose This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise. Design/methodology/approach The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model. Findings The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement. Research limitations/implications Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA. Originality/value Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise.
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Deegan, C. M. "ENVIRONMENTAL REPORTING IN AUSTRALIA: THE PAST, THE PRESENT ANDTHE FUTURE." APPEA Journal 40, no. 1 (2000): 617. http://dx.doi.org/10.1071/aj99041.
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This paper provides an overview of Australian environmental reporting. Specifically, the topics to be considered include: a brief consideration of trends in environmental reporting together with an overview of industry initiatives to encourage environmental reporting; an overview of regulation pertaining to environmental reporting; an overview of trends towards the practice of sustainable development reporting with particular reference to triple bottom line reporting; an examination of social accounting and social auditing; an investigation of the linkage between social and environmental reporting and financial accounting; and, projections about the future of social and environmental reporting.
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Nuñez, Imanol. "Moral Hazard on the Reporting of Health Problems: A Public–Private Comparison." Review of Public Personnel Administration 37, no. 4 (September 17, 2015): 452–71. http://dx.doi.org/10.1177/0734371x15605146.
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This study investigated the effect of moral hazard on the reporting of health problems in the public sector. Moral hazard was demonstrated by a comparison between public and private employees of self-reporting hard-to-diagnose health problems. Data for the analysis were taken from a sample of over 120,000 workers from the U.K. 2010 Labour Force Survey. Results revealed that, against the posited hypotheses, the opportunistic behavior was equal between public employees and permanent workers from the private sector. However, differences were found in reporting behavior between public employees and personnel with contractual positions where the risk of unemployment was higher.
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Chelliah, John, and Brian D'Netto. "Unfair dismissals in Australia: does arbitration help employees?" Employee Relations 28, no. 5 (September 2006): 483–95. http://dx.doi.org/10.1108/01425450610683672.
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Kramar, Robin. "Flexibility in Australia: implications for employees and managers." Employee Relations 20, no. 5 (October 1998): 453–60. http://dx.doi.org/10.1108/01425459810238738.
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