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Full-Text Articles in Business

Role Of Remuneration Committee In Narrative Human Capital Disclosure, Indra Abeysekera Aug 2014

Role Of Remuneration Committee In Narrative Human Capital Disclosure, Indra Abeysekera

Indra Abeysekera

This study empirically investigates whether independent directors on the remuneration committee influence narrative human capital disclosure (NAHCD) in firms where independent directors dominate the board composition. NAHCD is measured by frequency of occurrence, using latent content analysis in the annual reports of the top 30 listed firms on the Colombo Stock Exchange from 1998 to 2006. This study examines two attributes of corporate governance, controlling for other corporate governance attributes and firm-level attributes. The findings highlight the importance of considering a firm’s independent director involvement in the remuneration committee when determining NAHCD strategy.


Occupational Health And Safety Management In Organizations: A Review, Michael Zanko, Patrick Dawson Mar 2014

Occupational Health And Safety Management In Organizations: A Review, Michael Zanko, Patrick Dawson

Michael Zanko

In examining the research literature on occupational health and safety (OHS), this paper argues that the growth in the number of specialists in OHS has resulted in an emphasis on policy and practice away from more scholastic concerns previously addressed by academics in the disciplines of psychology and sociology. A hiatus has occurred, and this is evidenced by the general absence of studies in management, even though OHS is increasingly seen as a key operational and strategic concern of business organizations. The authors call for OHS to be placed firmly on the research agenda of management scholars, and advocate the …


Reframing Occupational Health And Safety Management: A Social Innovation Approach, Patrick M. Dawson, Michael Zanko Mar 2014

Reframing Occupational Health And Safety Management: A Social Innovation Approach, Patrick M. Dawson, Michael Zanko

Michael Zanko

This paper argues that traditional thinking about occupational health and safety (OHS) issues has limited the development of innovative solutions to improve employee well-being. However, recent interest in social innovation provides an opportunity to rethink approaches to OHS management. We consider the emphasis in industrial production on the push for ever greater performance (and profits), often at the expense of the well-being of employees. Next, we examine social aspects of work and consider the new, emerging concept of social innovation. Finally, we forward a more holistic model of OHS for improving the conditions and well-being of employees. Finally, we call …


A Practice-Based Approach To Student Reflection In The Workplace During A Work-Integrated Learning Placement, Christopher Sykes, Bonnie Amelia Dean Mar 2014

A Practice-Based Approach To Student Reflection In The Workplace During A Work-Integrated Learning Placement, Christopher Sykes, Bonnie Amelia Dean

Christopher Sykes

In the Work-Integrated Learning (WIL) curriculum, reflection on workplace activities is widely used to support student learning. Recent critiques have demonstrated the limitations of current approaches to support students' reflective learning of workplace practices. By employing a practice-based approach, we seek to refocus WIL reflection on workplace practices, emphasising the 'embedded (social), engaged (practice) and embodied (material) aspects' of students' reflective practices in the workplace. We argue that reflection-in-the-midst-of-action includes an often-overlooked phenomenological contribution that shifts attention from cognition to action. This study uses a case study of one typical WIL student to illustrate the importance of reflection-in-the-midst-of-action and the …


A Dissemination Methodology For Learning And Teaching Developments Through Engaging And Embedding, Lesley Treleaven, Chris Sykes, Jarrod Ormiston Mar 2014

A Dissemination Methodology For Learning And Teaching Developments Through Engaging And Embedding, Lesley Treleaven, Chris Sykes, Jarrod Ormiston

Christopher Sykes

Dissemination of learning and teaching innovation in higher education requires approaches to change that are socially contextualised, dynamic and self-reflexive. This article, therefore, presents a methodology for dissemination employing an embedding heuristic and engaging in participatory action research. The embedding approach emphasises three organisational domains of action: first, the capacity of communities of practice and distributed leaders to generate organisational commitment and seed activities; second, formal and informal organisational policies and procedures that provide reciprocal processes for initiating and systematically sustaining curricular change; and, third, accessible resources, tools and databases that support implementation of innovation. The methodology is applicable for …


Divergent Approaches To Investment: A Tale Of Three Local Councils, Greg Jones, Ciorstan Smark, Anne Abraham Mar 2014

Divergent Approaches To Investment: A Tale Of Three Local Councils, Greg Jones, Ciorstan Smark, Anne Abraham

Ciorstan Smark

The Global Financial Crisis of 2008 led to a substantial write-down in the value of investments such as Collateralised Debt Obligations (CDOs) with one class of investors being NSW local councils. This paper analyses interviews with three local councils, each of which took a substantially different approach to CDO investment. It adopts the lens of Bourdieu's Theory of Practice to describe and explain behaviour regarding decisions to invest (or not) in CDOs, and how these decisions impacted on them. Interesting themes arise regarding differing views on the appropriate role of local councils, and on the degree and form of "capital" …


Are Low-Skill Public Sector Workers Really Overpaid? A Quasi-Differenced Panel Data Analysis, Peter Siminski Feb 2014

Are Low-Skill Public Sector Workers Really Overpaid? A Quasi-Differenced Panel Data Analysis, Peter Siminski

Peter Siminski

Public–private sectoral wage differentials have been studied extensively using quantile regression techniques. These typically find large public sector premiums at the bottom of the wage distribution. This may imply that low skill workers are ‘overpaid’, prompting concerns over efficiency. We note several other potential explanations for this result and explicitly test whether the premium varies with skill, using Australian data. We use a quasi-differenced Generalized Method of Moments (GMM) panel data model which has not been previously applied to this topic, internationally. Unlike other available methods, this technique identifies sectoral differences in returns to unobserved skill. It also facilitates a …


Enhancing The Educational Subject: Cognitive Capitalism, Positive Psychology And Well-Being Training In Schools, James Reveley Feb 2014

Enhancing The Educational Subject: Cognitive Capitalism, Positive Psychology And Well-Being Training In Schools, James Reveley

James Reveley

Positive psychology is influencing educational policy and practice in Britain and North America. This article reveals how this psychological discourse and its offshoot school-based training programs, which stress happiness, self-improvement and well-being, align with an emergent socioeconomic formation: cognitive capitalism. Three key points are made. First, there is an elective affinity between cognitive capitalism and positive psychology, whose advocates promote 'mindfulness','curiosity' and 'psychological flexibility' as the means to personal fulfilment. Second, an array of technologies of the self spring from the positive psychology discourse; mindfulness practice is one of these. Currently being trialled in British and North American schools, this …


Does Ceo Pay Dispersion Matter In An Emerging Market? Evidence From China's Listed Firms, Fang Hu, Xiaofei Pan, Gary Tian Feb 2014

Does Ceo Pay Dispersion Matter In An Emerging Market? Evidence From China's Listed Firms, Fang Hu, Xiaofei Pan, Gary Tian

Xiaofei Pan

This paper examines how the institutional features of emerging economies (i.e., government ownership, political connections, and market reform) influence CEO pay-dispersion incentives. Consistent with our expectation, we find that CEO pay dispersion generally provides a tournament incentive in China's emerging market, as it is positively associated with firm performance. In addition, tournament incentives are weaker where firms are controlled by the government and where the CEO is politically connected, but it became stronger after the China's split-share structure reforms. Further, we find that in state controlled firms the satisfaction gained by meeting multiple economic and social goals largely reduces the …


An Analysis Of Mature Aged Female Participation In New South Wales Regional Labour Markets, Natalie Akmacic, Martin O'Brien Feb 2014

An Analysis Of Mature Aged Female Participation In New South Wales Regional Labour Markets, Natalie Akmacic, Martin O'Brien

Martin O'Brien

The analysis of regional markets has surfaced as an important emerging area of economic research in recent years. In particular, economists have attempted to explain the factors behind divergent trends in different regions' growth, migration, structural change and employment. With this in mind, the focus of this paper is to explore the trends in regional labour force participation for mature females over the period 1992 to present. The labour force participation of this group is particularly relevant in the context of Australia's ageing population. To analyse mature age participation we utilise ANOVA to determine the differences between various Australian regions …


Trade Liberalisation And Manufacturing Wage Premiums: Evidence From Thailand, Kankesu Jayanthakumaran, Piyapong Sangkaew, Martin O'Brien Feb 2014

Trade Liberalisation And Manufacturing Wage Premiums: Evidence From Thailand, Kankesu Jayanthakumaran, Piyapong Sangkaew, Martin O'Brien

Martin O'Brien

This paper investigates trade related industrial wage premiums. The procedure involves (1) estimating industrial wage premiums and (2) linking those estimated wage premiums to trade related variables. Results reveal that (1) in addition to workers' characteristics, industry characteristics where workers are employed were important in determining the wages for workers, (2) falling output tariffs resulted in increased wage premiums, and (3) an increase in intermediate imports exerted a strong positive influence on wage premiums. Linked employer and employee micro data may provide further insights which are currently not available.


Earnings Quality And Stress Levels Of Chinese Listed Companies, Feng Li, Indra Abeysekera, Shiguang Ma Feb 2014

Earnings Quality And Stress Levels Of Chinese Listed Companies, Feng Li, Indra Abeysekera, Shiguang Ma

Shiguang Ma

This paper investigates the relation between earnings quality and stress levels of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2003 to 2007 by classifying them as financially stressed and bankrupt (SB), financially stressed and not bankrupt (SNB), and not financially stressed and not bankrupt (NSNB) firms. We measure the earnings quality by four separate attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that earnings quality levels are parallel to firm's stress levels: the SB firms have the lowest earnings quality measured by each of the four earnings attributes, the SNB firms have a …


Political Connections, Founder-Managers, And Their Impact On Tunneling In China's Listed Firms, Liangbo Ma, Shiguang Ma, Gary Tian Feb 2014

Political Connections, Founder-Managers, And Their Impact On Tunneling In China's Listed Firms, Liangbo Ma, Shiguang Ma, Gary Tian

Shiguang Ma

We investigate the impact of manager political connection and founder status on tunneling in China's listed firms from 2004 to 2010. By classifying the political connections into three dimensions with two categories of controlling ownerships, we find that overall manager political connection is negatively related to tunneling in private firms but positively related to tunneling in SOEs. The CPC/CPPCC-type connection is likely to protect firms from tunneling, while the official-type connection facilitates tunneling from firms. The impact of these two types of political connection on tunneling is stronger at the central level than the local level. A chairman's political connection …


Increasing Demands On Information Systems And Infrastructures For Complex Decision-Making, Helen Hasan, Stephen Smith Feb 2014

Increasing Demands On Information Systems And Infrastructures For Complex Decision-Making, Helen Hasan, Stephen Smith

Helen Hasan

To extend the development of cumulative theory on the enduring themes of Information Systems (IS), we take an historical perspective of a core topic within the field, namely Decision Support Systems (DSS). Motivated by the complexity of strategic decision-making within the Climate Change Working Group of the State Government of New South Wales, we conducted a content analysis of IT strategy documentation from 1989 to the present. In our analysis of the resulting concept maps we observe the increasing dynamism and complexity of DSS over this period and suggest that we are now entering a critical era for IS in …


Unordered Business Processes, Sustainability And Green Is, Helen Hasan Feb 2014

Unordered Business Processes, Sustainability And Green Is, Helen Hasan

Helen Hasan

Green Information Systems (Green IS) provides a socio-technical perspective on the diverse complex phenomena of organisational sustainability. The Cynefin sense-making framework is eminently suitable for making sense of dynamic, complex phenomena and for guiding sensible decisions on how to meet the challenges they present. The Cynefin framework is described here and illustrated in terms of both ordered and unordered business processes. It is the unordered that are the least understood; but they are the most critical when it comes to sustainability. While order may be appropriate in the short term, sustainability issues also demand a more challenging long-term perspective. Just …


Modelling Real-Time Online Information Needs: A New Research Approach For Complex Consumer Behaviour, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis Feb 2014

Modelling Real-Time Online Information Needs: A New Research Approach For Complex Consumer Behaviour, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis

Robert Grant

A major challenge for online vendor website operations is serving information that meets visitor needs at a given point in their purchase process. The problem arises from the complexity of human behaviour as well as changing needs with the evolution of consumer knowledge and skills through the purchase process. The most difficult element however is determining the effects of information provided on the site as well as from other sources that the consumer may access and anticipating resulting consumer needs. This paper discusses the contributions and limitations of current modelling techniques and utility studies of online consumer information to model …


Managing Collaboration Across Boundaries In Health Information Technology Projects, Karin H. Garrety, Andrew Dalley, Ian Mcloughlin, Rob Wilson, Ping Yu Feb 2014

Managing Collaboration Across Boundaries In Health Information Technology Projects, Karin H. Garrety, Andrew Dalley, Ian Mcloughlin, Rob Wilson, Ping Yu

Karin Garrety

One reason that it is so difficult to build electronic systems for collecting and sharing health information is that their design and implementation requires clear goals and a great deal of collaboration among people from diverse social and occupational worlds. This paper uses empirical examples from two Australian health informatics projects to illustrate the importance of boundary objects and boundary spanning activities in facilitating the high degree of collaboration required for the design and implementation of workable systems.


Stages Of Trust Development In Banking Relationship, Shyam S. Bhati, Anura De Zoysa Feb 2014

Stages Of Trust Development In Banking Relationship, Shyam S. Bhati, Anura De Zoysa

Anura De Zoysa

Using data collected from eight bank branches in India, this study examines how the trust between branch manager and loan officer begins and develops in multiple stages over a period of time. It seeks to fill an important gap in the academic literature on the development of trust between trustor and trusted over a period of time by empirically examining the trust relationship between branch manager and loan officer in a bank. The results of the cross case qualitative analysis conducted on stages of trust development using pattern matching technique suggest that trust relationship between branch manager and loan officer …


Strategic It Alignment: An Evaluation And Process-Level Reconceptualization Of The Construct, Magno Queiroz, Tim Coltman, Rajeev Sharma, Paul Tallon, Peter Reynolds Feb 2014

Strategic It Alignment: An Evaluation And Process-Level Reconceptualization Of The Construct, Magno Queiroz, Tim Coltman, Rajeev Sharma, Paul Tallon, Peter Reynolds

Tim Coltman

Strategic IT alignment is an important construct that has been the subject of considerable scholarly attention. However, a close examination of how the construct has been defined and operationalized in the literature reveals a number of limitations and inconsistencies. In particular, the construct has been defined too broadly and used loosely to account for diverse phenomena. This situation is problematic because it undermines the relevance of IT alignment research for IS scholars and practitioners. This paper reviews enduring challenges to strategic alignment research and proposes a process level conceptualization for the construct. In particular, the proposed re conceptualization meets two …