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Full-Text Articles in Social and Behavioral Sciences

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa Dec 2012

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa

Anura De Zoysa

This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …


Benefits Derived From Ict Adoption In Regional Medical Practices: Perceptual Differences Between Male And Female General Practitioners, Robert Macgregor, Peter Hyland, Charles Harvie, Boon-Chye Lee Nov 2012

Benefits Derived From Ict Adoption In Regional Medical Practices: Perceptual Differences Between Male And Female General Practitioners, Robert Macgregor, Peter Hyland, Charles Harvie, Boon-Chye Lee

Associate Professor Peter Hyland

Information and communications technologies (ICTs) are being used more and more by general practitioners (GPs) in their day-to-day activities. While a number of studies have shown that ICT adoption and use can provide real benefits to medical practices, there have been few studies to determine whether the perception of those benefits is uniform across the sector. This study examines whether differences in the perception of benefits exist between male and female GPs. The results suggest that the groupings and priorities of benefits arising from ICT use differ substantially between male and female GPs. Results also show, amongst other things, that …


The Grouping And Prioritizing Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia?, Robert Macgregor, Charles Harvie, Peter Hyland Nov 2012

The Grouping And Prioritizing Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia?, Robert Macgregor, Charles Harvie, Peter Hyland

Associate Professor Peter Hyland

Increasing use of ICT technologies in medical practices has led to a number of studies examining their use in rural as well as urban settings. The purpose of this study is to examine how GPs in rural and urban practice group and prioritise the driving forces for ICT adoption. Correlation and factor analysis was performed on the data sets (198 GPs, 122 Rural - 76 urban) obtained by means of a survey questionnaire. Not only do the results show that the drivers can be 'simplified' from 16 to 2 or 3, but they also show that there are differences both …


Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie Nov 2012

Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie

Associate Professor Peter Hyland

A number of studies have compared general medical practices in rural locations with those in urban locations. Some of these studies have concentrated on the reasons why a GP might choose to work in a rural or urban setting. Others have examined the type of work required to be undertaken by medical professionals. Increasing use of information and communications technology (ICT) in medical practices has led to some studies examining their use in rural as well as urban settings. However, little if any research has examined whether ICT adoption drivers differ between rural and urban GPs based on their organisational …


The Grouping And Prioritising Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia, Peter Hyland, Charles Harvie, Robert Macgregor Nov 2012

The Grouping And Prioritising Of Driving Forces For Ict Adoption By Medical Practitioners: Do These Differ Between Rural And Urban Gps In Australia, Peter Hyland, Charles Harvie, Robert Macgregor

Associate Professor Peter Hyland

No abstract provided.


A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington Oct 2012

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Ed Arrington

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …


The Effects Of Structure, Communication And Trust Between Marketing And R&D During New Product Development, Elias Kyriazis, Graham Massey Sep 2012

The Effects Of Structure, Communication And Trust Between Marketing And R&D During New Product Development, Elias Kyriazis, Graham Massey

Elias Kyriazis

The ability to effectively manage cross-functional working relationships (CFRs) during innovation is a key success factor in developing successful new products. However, empirical evidence suggests that CFRs during new product development are often problematic, resulting in extremely poor relations between managers, and the development of unsuccessful new products. This paper adds to our existing knowledge on the Marketing/R&D CFR by examining the effects of structural factors, communication behaviours, and interpersonal trust on the dependent variable perceived relationship effectiveness. Our findings reveal that trust has potent positive, direct effects on this CFR. Further, bidirectional communication and quality of communication also have …


Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie Apr 2012

Do Organisational Characteristics Explain The Differences Between Drivers Of Ict Adoption In Rural And Urban General Practices In Australia, Robert C. Macgregor, Peter N. Hyland, Charles Harvie

Charles Harvie

A number of studies have compared general medical practices in rural locations with those in urban locations. Some of these studies have concentrated on the reasons why a GP might choose to work in a rural or urban setting. Others have examined the type of work required to be undertaken by medical professionals. Increasing use of information and communications technology (ICT) in medical practices has led to some studies examining their use in rural as well as urban settings. However, little if any research has examined whether ICT adoption drivers differ between rural and urban GPs based on their organisational …


Money Buys Financial Security And Psychological Need Satisfaction: Testing Need Theory In Affluence, Ryan T. Howell, Mark Kurai, Wing Yin Leona Tam Jan 2012

Money Buys Financial Security And Psychological Need Satisfaction: Testing Need Theory In Affluence, Ryan T. Howell, Mark Kurai, Wing Yin Leona Tam

Faculty of Commerce - Papers (Archive)

The most prominent theory to explain the curvilinear relationship between income and subjective well-being (SWB) is need theory, which proposes that increased income and wealth can lead to increased well-being in poverty because money is used to satisfy basic physiological needs. The present study tests the tenets of need theory by proposing that money can buy happiness beyond poverty if the money satisfies higher-order needs. Findings indicate that in older adults (n = 1,284), as economic standing rises, so do individual perceptions of financial security (a safety need), which in turn increases overall life satisfaction. Further, a path model tested …


Interest Rate Pass Through And The Asymmetric Relationship Between The Cash Rate And The Mortgage Rate, Abbas Valadkhani, Sajid Anwar Jan 2012

Interest Rate Pass Through And The Asymmetric Relationship Between The Cash Rate And The Mortgage Rate, Abbas Valadkhani, Sajid Anwar

Faculty of Commerce - Papers (Archive)

There is an ongoing controversy over whether banks’ mortgage rates rise more rapidly than they fall due to their asymmetric responses to changes in the cash rate. This paper examines the dynamic interplay between the cash rate and the standardvariable mortgage rate using monthly data in the post-1989 era. Unlike previous Australian studies, our proposed threshold and asymmetric error-correction models account for both the amount and adjustment asymmetries. We found that the Reserve Bank of Australia’s rate rises have a much larger and more instantaneous impact on the mortgage rate than rate cuts.