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International Best Practice (international + best_practice)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	83%

Selected Abstracts

Comparison of international and New Zealand guidelines for the care of pregnant women with diabetes

DIABETIC MEDICINE, Issue 5 2006
W. A. Cutchie
Abstract Objective To compare international guidelines for the care of women with diabetes and pregnancy with reported current practice among New Zealand tertiary centres. Research design and methods A literature review of national and international guidelines for the care of women with diabetes in pregnancy was undertaken. Guideline activities were placed within nine facets of care, from preconception advice, through pregnancy from screening to follow-up. New Zealand tertiary centres guidelines were obtained and placed in the same framework. Results International guideline consensus was inconsistent across most facets of care. Those for the detection and diagnosis of gestational diabetes mellitus (GDM) were particularly discordant internationally, although intranational agreement has occurred. Conclusions International guidelines for the care of women with diabetes in pregnancy remain fragmented. The development of one set of guidelines based on the consensus of international best practice could overcome many of the misconceptions associated with diabetes in pregnancy. [source]

Corruption, Culture and Transferability: What Can Be Learned From Australia?

JOURNAL OF CONTINGENCIES AND CRISIS MANAGEMENT, Issue 1 2001
Peter Larmour
The Asian financial crisis is often blamed on ,corruption'. International banks and aid donors now promote technical assistance and training in corruption prevention, referring to the international best practice of Independent Commissions Against Corruption in Hong Kong or Sydney. However, it is often also argued that what counts as corruption is culturally specific, and that the incidence of petty corruption is related to low salaries. So lessons drawn from corruption prevention in Australia, for example, may not be transferable to other countries with different cultures and levels of income. This paper reflects on the experience of designing and teaching a course on corruption prevention for officials from developing countries in the Asia-Pacific region. It considers what counts as ,corruption', identifies different approaches towards prevention, and draws some conclusions about the transferability of Australian expertise. [source]

Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand

AUSTRALIAN ACCOUNTING REVIEW, Issue 1 2009
Chris Van Staden
In this paper, we investigate the practical and conceptual difficulties caused by applying a private sector based reporting model to the not-for-profit sector. We deal specifically with reporting on charitable distributions by charities in New Zealand. We find a majority of the entities report charitable distributions in the Statement of Financial Performance (as expenses). This approach is conceptually justifiable, complies with international best practice, and is in line with the accountability argument made in this paper. While the number reduced between 2003 and 2007, a significant minority of the entities report charitable distributions in the Statement of Movements in Equity (and therefore report higher surpluses). These two approaches lead to very different results, yet both are apparently seen as acceptable by the entities and their auditors. While this raises questions as to the understandability and comparability of the financial reporting by these entities, it also raises questions about the suitability of the for-profit sector reporting requirements for the not-for-profit sector. [source]

An assessment of ,international best practice' in visitor attraction management: does Scotland really lag behind?

INTERNATIONAL JOURNAL OF TOURISM RESEARCH, Issue 1 2007
Brian Garrod
Abstract This paper compares and contrasts selected management practices among visitor attractions in Scotland, Australia, Canada and New Zealand. The catalyst for the study was the growing perception that management practices among visitor attractions in Scotland are becoming increasingly outdated and that the sector needs to learn from ,international best practice' in this respect. A postal questionnaire was sent to all paid-admission visitor attractions in the four countries. In total, 1022 visitor attractions replied, representing an overall response rate of 41%. Chi-square analysis was then used to test various hypotheses relating to the uptake of these management practices. A key conclusion is that although management practices do vary significantly among the four countries, Scotland does not necessarily lag behind. Indeed, Scottish visitor attractions seem to lead the way in many respects. Meanwhile, the study finds no strong evidence to suggest that visitor attractions in the other three countries have indeed identified and are following a common ,international best practice'. Copyright © 2007 John Wiley & Sons, Ltd. [source]

Corporate Governance in ASEAN Financial Corporations: reality or illusion?

CORPORATE GOVERNANCE, Issue 2 2007
Wiparat Chuanrommanee
According to Credit Lyonnais Securities Asia, Singapore has the best corporate governance practices in Asia. Malaysia has had the biggest improvements in governance overtime. Thailand lags behind both in achieving appropriate governance. This paper considers recent developments in corporate governance through the analysis of the corporate websites of financial corporations in these countries. The study finds that the corporate governance practices of Thai, Malaysian and Singaporean financial corporations are consistent with international best practices. Corporate governance as presented in company documents probably does not actually reflect real corporate governance practices. These practices do not have an impact on company performance. The level of corporate governance reported is also not consistent with the ratings from international financial institutions such as Credit Lyonnais Securities Asia and Standard & Poor's. These findings suggest that corporate governance in ASEAN is more illusion than fact. [source]