Management Perspective (management + perspective)

Distribution by Scientific Domains

Kinds of Management Perspective

  • knowledge management perspective


  • Selected Abstracts


    A Terror Management Perspective on Ageism

    JOURNAL OF SOCIAL ISSUES, Issue 2 2005
    Andy Martens
    In the present article, we present a theoretical perspective on ageism that is derived from terror management theory. According to the theory, human beings manage deeply-rooted fears about their vulnerability to death through symbolic constructions of meaning and corresponding standards of value. We extend this perspective to suggest that elderly individuals present an existential threat for the non-elderly because they remind us all that: (a) death is inescapable, (b) the body is fallible, and (c) the bases by which we may secure self-esteem (and manage death anxiety) are transitory. We review some recent empirical evidence in support of these ideas and then discuss possible avenues for combating ageism. [source]


    Partnership Sourcing: An Organization Change Management Perspective

    JOURNAL OF SUPPLY CHAIN MANAGEMENT, Issue 3 2000
    Ronan McIvor
    SUMMARY This article highlights the organization change implications for organizations that are attempting to develop collaborative relationships with their suppliers. The research focuses on four dimensions of collaborative relations including joint buyer-supplier cost reduction, supplier involvement in new product development, delivery and logistics management, and core business strategy. A case study is presented which outlines how an organization adopted a strategy that led to extensive outsourcing and the adoption of more collaborative relations with its key suppliers. The pursuit of this strategy has acted as a stimulus for change within the organization. The article identifies a number of issues that must be addressed, including the adoption of an integrated approach to the management of strategic change, the pivotal role of senior managers as facilitators of this change, and the involvement of those most affected by the movement toward more collaborative buyer-supplier relationships. [source]


    The Management of Technology: A Production and Operations Management Perspective

    PRODUCTION AND OPERATIONS MANAGEMENT, Issue 1 2008
    Cheryl Gaimon
    We highlight many of the traditional research themes in the management of technology as well as research themes on emerging topics such as those that appear in this focused issue. The discussion demonstrates the breadth and multidisciplinary nature of management of technology as well as the variety of methods employed in management of technology research. We conclude by offering a list of research themes that are of particular interest to the Management of Technology Department of Production and Operations Management. [source]


    Geomorphic changes in a complex gully system measured from sequential digital elevation models, and implications for management

    EARTH SURFACE PROCESSES AND LANDFORMS, Issue 10 2003
    Harley D. Betts
    Abstract High-resolution digital elevation models (DEMs) were derived from sequential aerial photography of an active ,uvio-mass movement (gully) complex in New Zealand's North Island East Coast region, to measure geomorphic changes over approximately one year. The gully showed a complex behaviour, combining ,uvial and mass movement erosion, deposition, and reworking of materials stored in an active debris fan. During the measurement period 5200 ± 1700 m3 of material were eroded from the 8·7 ha gully complex and 670 ± 180 m3 from the 0·8 ha depositional fan, giving a total of 5870 ± 1710 m3 for the entire gully complex,fan system. The results provide a high-resolution description of gully behaviour over a short time period, and also demonstrate that mass movement (slumping and debris ,ows) accounted for almost 90 per cent (4660 ± 200 m3) of the sediment generated. This erosional response is described in terms of gully evolution by comparing the gully complex to other systems in the region in various stages of development. The effect of gully evolution on geomorphic coupling between the gully complex and channel system is described, and coupling is also shown to vary with the magnitude and frequency of rainfall events. From a land management perspective the success of strategies, such as tree planting, to mitigate against gully erosion depends on the stage of gully development , particularly on whether or not mass movement erosion has begun. In contrast to gully rehabilitation efforts elsewhere, basin-wide afforestation in the early stages of gully incision is favoured over riparian planting, given that mass movement assisted by excessive groundwater pressure is the main process leading to uncontrollable gully expansion. To protect land effectively against continuing gully erosion of headwater catchments and resulting downstream aggradation, it is necessary for land managers to understand the spatial and temporal variability of gully development fully so that mitigation efforts can be targeted appropriately. Copyright © 2003 John Wiley & Sons, Ltd. [source]


    Ecological research in the office of research and development at the U.S. Environmental Protection Agency: An overview of new directions,,

    ENVIRONMENTAL TOXICOLOGY & CHEMISTRY, Issue 4 2000
    Rick A. Linthurst
    Abstract In virtually every major environmental act, Congress has required that the U.S. Environmental Protection Agency (U.S. EPA) ensure not only that the air be safe to breathe, the water safe to drink, and the food supply free of contamination, but also that the environment be protected. In response, the U.S. EPA's Office of Research and Development (ORD) has established research to improve ecosystem risk assessment and management, identifying it as one of the highest priority research areas for investment over the next 10 years. The research is intended to provide environmental managers with new tools and flexible guidance that reflect a holistic environmental management perspective of science and that can be applied both to common and unique problems. In keeping with its responsibility to provide the U.S. EPA with science that supports a dynamic changing regulatory agenda, the ORD has set the goal of its Ecological Research Program to "provide the scientific understanding required to measure, model, maintain and/or restore, at multiple scales, the integrity and sustainability of ecosystems now, and in the future." In the context of this program, ecological integrity is defined in relative terms as the maintenance of ecosystem structure and function characteristic of a reference condition deemed appropriate for its use by society, and sustainability is defined as the ability of an ecosystem to maintain relative ecological integrity into the future. Therefore, the research program will emphasize relative risk and consider the impact of multiple stressors, at multiple scales and at multiple levels of biological organization. The program will also shift from chemical to biological and physical stressors to a far greater extent than in the past. The purpose of this paper is to provide an introduction to the U.S. EPA's changing ecological research program. [source]


    Winners and losers of conservation policies for European eel, Anguilla anguilla: an economic welfare analysis for differently specialised eel anglers

    FISHERIES MANAGEMENT & ECOLOGY, Issue 2 2010
    M. DOROW
    Abstract, Recreational specialisation theory was coupled with a discrete choice experiment to understand eel, Anguilla anguilla L., angler's heterogeneity in their reaction to regulatory changes and the associated welfare changes. Differently specialised eel anglers exhibited distinct preferences for catch variables and eel angling regulations. All anglers preferred slightly to moderately stricter regulations than are currently in place; however, such policies particularly benefited casual eel anglers. In contrast, advanced eel anglers would be most penalised by highly restrictive regulations as indicated by substantial reductions in economic welfare. Aversions to stricter regulations found for advanced anglers contradicted predictions from specialisation theory. From an eel management perspective, the implementation of some simple tools such as increased minimum-size limits will reduce angling mortality on eel and simultaneously increase the welfare of anglers. By contrast, highly restrictive eel angling regulations will result in considerable economic welfare losses of several million , per year for northern Germany alone. [source]


    "You will only see it, if you understand it" or occupational risk prevention from a management perspective

    HUMAN FACTORS AND ERGONOMICS IN MANUFACTURING & SERVICE INDUSTRIES, Issue 4 2008
    Paul Swuste
    Evidence of a managerial influence on occupational risk prevention is largely lacking. The incidence of major accidents in high-hazard sectors of industry does not show a downward trend. Also, the decline of fatal occupational accidents in industrialized Western countries may well be attributed to the growing employment in the relatively safe service sectors and to a phenomenon known as export of hazards. Looking more closely at accidents and disasters, we now believe they are not only caused by direct physical events, nor by human errors alone. They have their roots in organizational settings and in the sociotechnical system companies are active in. Whatever their cause, we know that (major) accidents almost always take us by surprise. Despite all our efforts and systems, we seem unable to foresee or predict these events. It seems our management systems are looking at the wrong items. Critics from small- and medium-sized enterprises also point in that direction; management systems are too bureaucratic and lack a focus on hazard and risk identification. Apparently, we fail to incorporate the main ingredients of accident causation in our management systems. This article will discuss current models and presentations. In reference to the title of this article, the possibility to integrate these presentations into management systems will be discussed. This article is based on the presentation given at the 4th International Conference on Occupational Risk Prevention, Sevilla, Spain, May 10,12, 2006. © 2008 Wiley Periodicals, Inc. [source]


    Gully position, characteristics and geomorphic thresholds in an undisturbed catchment in Northern Australia

    HYDROLOGICAL PROCESSES, Issue 14 2006
    Dr G. R. Hancock
    Abstract Gullying is a significant process in the long-term dynamics and evolution of both natural and rehabilitated (i.e. post-mining) landscapes. From a landscape management perspective it is important that we understand gully initiation and development, as it is well recognized that catchment disturbance can result in the development of gullies that can be very difficult to rehabilitate. This study examines gully position using geomorphic statistics relating to features such as depth, width and length in a catchment undisturbed by European activity in the Northern Territory, Australia. The results demonstrate that gullying occurs throughout the catchment and that a slope,area threshold does not exist and that gully position broadly follows the catchment area,slope relationship. Simple relationships relating catchment area and slope to gully depth, width and length provide poor results, despite these relationships having been found to apply for ephemeral gullies in cropland. The results suggest that gully initiation thresholds are low as a result of an enhanced fire regime. A threshold model for gully position that uses catchment area and slope to switch between gully and hillslope was evaluated and found broadly to capture gully position. Copyright © 2006 John Wiley & Sons, Ltd. [source]


    Relationship-based e-commerce: theory and evidence from China

    INFORMATION SYSTEMS JOURNAL, Issue 4 2008
    Maris G. Martinsons
    Abstract., Electronic commerce models and prescriptions from rule-based market economies like the United States have limited applicability in emerging markets. This paper adopts a strategic management perspective to examine the distinctive challenges facing e-commerce in China. A theory is developed to explain how the lack of dependable rules encourages guanxi and relationship-based commerce. It suggests that personal trust, contextual and informal information, and blurred boundaries between business and government have shaped e-commerce in mainland China. Case studies of online retailers in Beijing and Shanghai and a business-to-business (B2B) marketspace reveal how dynamic business relationships with complementary service providers and state agents can overcome institutional deficiencies. Short message service (SMS)-based mobile commerce (m-commerce) and other leapfrogging information technology (IT) applications could transform Chinese consumer behaviour and improve economic efficiency. The evidence from China helps to explain the influence of culture and institutions on different types of IT applications. Implications for e-commerce research and practice in China and other emerging markets are discussed. [source]


    Improving the implementation of evidence-based practice: a knowledge management perspective

    JOURNAL OF EVALUATION IN CLINICAL PRACTICE, Issue 3 2006
    John Sandars MSc FRCGP MRCP CertEd
    Abstract Experience of knowledge management initiatives in non-health care organizations can offer useful insights, and strategies, to implement evidence-based practice in health care. Knowledge management offers a structured process for the generation, storage, distribution and application of knowledge in organizations. This includes both tacit knowledge (personal experience) and explicit knowledge (evidence). Communities of practice are a key component of knowledge management and have been recognized to be essential for the implementation of change in organizations. It is within communities of practice that tacit knowledge is actively integrated with explicit knowledge. Organizational factors that limit the development of knowledge management, including communities of practice, in non-health care organizations need to be overcome if the potential is to be achieved within health care. [source]


    Two-year oscillation cycle in abundance of soybean aphid in Indiana

    AGRICULTURAL AND FOREST ENTOMOLOGY, Issue 3 2010
    Marc Rhainds
    1The present study evaluated the population dynamics of the heteroecious soybean aphid Aphis glycines Matsumura (Hemiptera: Aphididae) during an 8-year period in Indiana, shortly after its detection in North America. Sampling conducted at multiple locations revealed that A. glycines exhibited a 2-year oscillation cycle that repeated itself four times between 2001 and 2008: years of low aphid abundance were consistently followed by years of high aphid abundance. 2Similar patterns of abundance of A. glycines and coccinellids (Coleoptera: Coccinellidae) in soybean fields, both within and between-years, suggest that late season predation by coccinellids plays a role in the oscillatory cycle of aphids. Insidious flower bugs Orius insidiosus (Say) (Hemiptera: Anthocoridae) were numerically more abundant than coccinellids, although the lack of synchrony between aphids and predatory bugs suggests that O. insidiosus has a limited influence on between-year variations in aphid density. 3The inverse relationship between aphid densities before and after the start of the autumn migratory period changes direction in alternate years. High aphid density on soybean in the summer is associated with a reduced number of alate migrants produced in the autumn. Conversely, years with low density aphids on soybean in the summer are characterized by high numbers of alates that migrate to the primary host in the autumn. 4From a pest management perspective, the 2-year oscillation cycle of A. glycines is a desirable attribute with respect to population dynamics because it implies that aphids cause significant economic damage only in alternate years (as opposed to every year). Cultural practices enhancing the conservation biological control of Coccinellidae may help to preserve the periodicity of aphid infestation and restrict the pest status of A. glycines. [source]


    Managerial ability , a review of its basis and potential improvement using psychological concepts

    AGRICULTURAL ECONOMICS, Issue 3 2001
    P.L. Nuthall
    Abstract Achieving an appropriate resource allocation structure usually revolves around the farm manager. His or her ability is crucial to success. Yet, most farmers learn by experience and/or through various courses that concentrate on technical, production economic and related aspects. Putting more effort into understanding the components of managerial ability and how a managers' ability to perform well in each component might be improved is well overdue. As psychology is the study of people and their actions it is the obvious discipline to turn to for assistance. This paper contains a review of the psychology of decision making from a farm management perspective, outlines what psychology offers for changing a person's attributes, and considers the structure of a research programme aimed at developing methods for improving individual's managerial ability. [source]


    Economic crisis and challenges for the Greek healthcare system: the emergent role of nursing management

    JOURNAL OF NURSING MANAGEMENT, Issue 5 2010
    VENETIA NOTARA MSc
    notara v., koupidis s.a., vaga e. & grammatikopoulos i.a. (2010) Journal of Nursing Management18, 501,504 Economic crisis and challenges for the Greek healthcare system: the emergent role of nursing management Background, Despite several reform efforts, the Greek health care system still faces problems related to misdistribution of trained health staff and finance between geographical areas. Aim, The objectives of the present study were to describe the current situation of the delivery of the healthcare service in Greece, to explore the basic implications of the economic crisis from a nursing management perspective and to examine future practices opening a debate in policy developments. Key issue, The principal finding of this study was the serious shortage of trained nurses, the imbalances in nursing personnel, an excess of doctors and the complete absence of a Primary Healthcare System in civil areas provided by general doctors. Conclusion, It is important that health care policy makers become aware and seriously consider rearranging the Health Care System to become more effective and efficient for the population (client). Special attention should be paid to strengthening areas such as primary health care, public health and health promotion in the direction of minimizing the demand of hospital services. Implications for nursing management, Any implementation of major health care reforms should consider seriously the role of the nursing management which formulates the substantial link between the health services and the patient. [source]


    A knowledge management perspective to evaluation of enterprise information portals

    KNOWLEDGE AND PROCESS MANAGEMENT: THE JOURNAL OF CORPORATE TRANSFORMATION, Issue 2 2002
    Yong Jin Kim
    The paper develops conceptual criteria for evaluating Enterprise Information Portal (EIP) systems in the context of knowledge management activities such as knowledge integration and application. The criteria have been drawn from an Activity theory perspective consisting of actors, community, object, tools, rules, and division of labor. It then discusses the characteristics of several commercial EIPs and evaluates one major commercial EIP in the context of the framework. Copyright © 2002 John Wiley & Sons, Ltd. [source]


    The management lessons learned from sediment remediation in the Detroit River , western Lake Erie watershed

    LAKES & RESERVOIRS: RESEARCH AND MANAGEMENT, Issue 3-4 2004
    John H. Hartig
    Abstract During the 1970s,1990s, considerable emphasis was placed on minimizing the inputs of polychlorinated biphenyls (PCBs) from active sources. In addition, between 1993 and 2001, , $US130 × 106 was spent for sediment remediation within the western Lake Erie , Detroit River basin. In general, although PCB contamination of the Detroit River and Lake Erie declined significantly between the 1970s and mid-1990s, it has remained fairly stable over the past 10 years. Control of PCBs and other contaminants at their source remains a primary imperative for action. Remediation of contaminated sediments is growing in importance, however, as greater levels of source control are achieved. From a sediment management perspective, it is estimated that between 1993 and 2001 a substantially higher mass of PCBs (over two orders of magnitude higher) was removed as a result of contaminated sediment remediation, as compared to navigational dredging of shipping channels. In addition, there is a strong and compelling rationale for moving expeditiously to remediate severely contaminated sediment while it is still relatively contained in a small geographical area. The cost of not acting in a timely manner might be to exacerbate environmental problems including increased deformities and reproductive problems in wildlife, delayed ecosystem recovery and increased costs, or even preclusion of future sediment remediation. Based on discussions at a United States of America,Canada workshop held in 2002, key management advice includes continued emphasis to be placed on remediating contaminated sediment hot spots (including evaluating the effectiveness of projects), integrated monitoring efforts to be focused on beneficial use restoration and a high priority to be placed on sustaining and building upon modelling efforts, in order to be able to accurately predict and evaluate ecosystem responses to remedial and preventive actions. [source]


    Managing electronic documents and work flows: Enterprise content management at work in nonprofit organizations

    NONPROFIT MANAGEMENT & LEADERSHIP, Issue 4 2007
    Joel Iverson
    Web management and knowledge management systems have made significant technological advances, culminating in large information management systems such as enterprise content management (ECM). ECM is a Web-based publishing system that manages large numbers of electronic documents and other Web assets intended for publication to Web portals and other complex Web sites. Work in nonprofit organizations can benefit from adopting new communication technologies that promote collaboration and enterprisewide knowledge management. The unique characteristics of ECM are enumerated and analyzed from a knowledge management perspective. We identify three stages of document life cycles in ECM implementations,content, reification, and commodification/process,as the content management model. We present the model as a mechanism for decision makers and scholars to use in evaluating the organizational impacts of systems such as ECM. We also argue that decision makers in nonprofit organizations should take care to avoid overly commodifying business processes in the final stage, where participation may be more beneficial than efficiency. [source]


    Translocations: Providing Outcomes for Wildlife, Resource Managers, Scientists, and the Human Community

    RESTORATION ECOLOGY, Issue 2 2008
    Kevin A. Parker
    Abstract The World Conservation Union (1987) defines a translocation as a release of animals with the intention of establishing, reestablishing, or augmenting an existing population. Despite frequent use as a tool for the management of threatened and endangered wildlife, the full benefits of translocations often go unrealized. In this article, I demonstrate how translocations can achieve outputs for conservation management, conservation science, and the wider human community, using North Island (NI) Saddleback or Tieke (Philesturnus rufusater) as an illustrative example. From a conservation management perspective, NI Saddleback have been salvaged from a relic population of less than 500 birds on 484-ha Hen Island to a metapopulation of approximately 6,000 birds on 13 offshore islands and at two mainland New Zealand sites. These translocations have reduced the risk of global extinction for this species and helped restore the ecosystems involved. All these translocations have occurred in the past 42 years from known source populations and with known numbers of birds released. The resulting replicated serial population bottlenecks provide numerous scientific opportunities for conservation and biological research. Although the first Saddleback translocations were to reserves closed to the public, subsequent translocations have been to open reserves, providing the wider human community with an opportunity to see and be actively involved in the management of a threatened endemic species. This has raised the profile of both NI Saddleback and other species and has provided wider community conservation benefits. These three outputs illustrate the value of translocations for resource management and conservation science and for increasing community interest, participation, and investment in biological conservation. [source]


    Positive reinforcement training in rhesus macaques,training progress as a result of training frequency

    AMERICAN JOURNAL OF PRIMATOLOGY, Issue 5 2009
    A.-L. Fernström
    Abstract Positive reinforcement training (PRT) efficiency was examined as a function of training frequency in 33 pair- or triple-housed female rhesus macaques. The animals were trained three times a week, once a day or twice a day, using PRT and a clicker as a secondary reinforcer. All animals were trained on 30 sessions, with an average of 5,min per training session per animal. The behaviors, trained in succession, were Targeting (reliably touching and following a Target); Collaborating (dominant animals allowing subordinates to train while stationing); Box-training (accepting being enclosed in a small compartment while responding to Target training) and initial Injection training. Fulfilled criteria for Targeting were obtained in 32/33 animals in a median of nine training sessions. Collaboration was obtained in 27/33 animals in a median of 15 training sessions. However, only four animals completed Box-training during the 30 training sessions and started Injection training. When comparing training success in terms of number of training sessions, training twice a day was less efficient than the other two treatments. In terms of daily progress, our results suggest that from a management perspective, daily training is more conducive to quick training success than thrice weekly training. In addition, in this study no further advantages could be gained from training twice a day. Am. J. Primatol. 71:373,379, 2009. © 2009 Wiley-Liss, Inc. [source]


    Determinants of floristic diversity and vegetation composition on the islands of Lake Burollos, Egypt

    APPLIED VEGETATION SCIENCE, Issue 2 2000
    Abdel-Hamid Khedr
    Täckholm 1974; Boulos 1995 Abstract. A floristic and environmental survey was carried out on 22 uninhabited islands (0.1-8.4 ha) in Lake Burollos, Egypt. A total of 58 vascular plant species was recorded. The number of habitats on each island was counted. There was a positive correlation between island area and number of habitat types. Island area was significantly positively correlated with various measures of floristic diversity, including the total number of species present, and the numbers of annual, herbaceous, and shrublet species. Perennial and shrub species numbers did not differ significantly with island area. In addition to island area, elevation and soil salinity, as well as distance to the Mediterranean Sea, all contributed significantly to variation in species composition in the terrestrial habitats. Water salinity and transparency accounted for 69% of the variation in aquatic species numbers. There was a weak effect of isolation on similarity of species composition on islands. Eight vegetation types, represented by 13 indicator species identified after TWINSPAN analysis, were distinguished by soil characteristics. Species richness was inversely correlated with clay, organic carbon and total nitrogen in the soil, but positively correlated with calcium carbonate content. From a management perspective, long-term monitoring of threatened habitats in the lake is urgently required as a starting point to preserve biodiversity. Finally, we conclude that the present study supports the hypothesis indicating that larger areas feature higher species richness due to increased numbers of habitats. [source]


    Trust, collaboration, e-learning and organisational transformation

    INTERNATIONAL JOURNAL OF TRAINING AND DEVELOPMENT, Issue 4 2003
    Jon Mason
    While theoretically distinct, learning and knowing are meshed in practice. This paper builds on this observation and argues that organisational transformation and the development of best practices in e-learning share some similar context. This is particularly evident when knowledge management perspectives are considered. Specifically, trust and collaboration are shown to be common enablers of both activities. A range of interrelated models is introduced with trust identified as prominent within a complex mix of processes and outputs that can be described in terms of interoperability. Collaboration and interoperability are identified as key organising principles in information-based and knowledge-based economies. Through collaboration common goals and mutual benefit are discerned and pursued; duplication of effort is minimised; innovation is stimulated. Achieving technical interoperability demands use of networks in ways that harness the aggregate capacity of disparate systems, applications and services. The resulting infrastructure matches requirements of both e-learning and organisational transformation. [source]


    The intermediation theory of the firm: integrating economic and management approaches to strategy

    MANAGERIAL AND DECISION ECONOMICS, Issue 4 2003
    Daniel F. Spulber
    Economic and management perspectives on management strategy can and should be integrated. The intermediation theory of the firm and models of market microstructure provide a basis for advancing the integration of management and economics perspectives. In particular, the theory allows for a combination of economic approaches such as Porter's work on competitive strategy with management approaches such as work on the abilities and resources of the organization. The article presents a unified strategy framework based on transaction costs and the intermediation theory of the firm. Copyright © 2003 John Wiley & Sons, Ltd. [source]


    Relationships between macro-epibenthic communities and fish on the shelf grounds of the western Mediterranean

    AQUATIC CONSERVATION: MARINE AND FRESHWATER ECOSYSTEMS, Issue 4 2009
    Francesc Ordines
    Abstract 1.The present study characterizes the macro-epibenthic assemblages, and the relationships between demersal species and benthic habitats on the shelf trawl fishing grounds off the Balearic Islands (western Mediterranean). 2.The data used were collected during experimental bottom trawl surveys from 2002 to 2005. A total of 157 samples from 38,255 m depth were analysed. 3.Three macro-epibenthic assemblages were identified in both the shallow (at 38,91 m) and deep shelf (90,255 m). Macroalgae bathymetric distribution was identified as the main factor explaining the segregation between shallow and deep shelf assemblages. 4.Two especially sensitive habitats were identified: maërl and crinoid beds; a third habitat was identified as Peyssonnelia beds, which represented the highest biomass on the whole shelf, with a similar species richness to the maërl beds. On the deep shelf, crinoid beds represented the highest biomass. 5.Habitat type had a significant effect on the distribution of demersal commercial species, most of them being more abundant in the two sensitive habitats mentioned and in the Peyssonnelia beds. Some species showed size-specific habitat preferences. 6.Fisheries management in the area should take into account the resilience of these benthic habitats, and their importance from both ecological and sustainable fisheries management perspectives. Copyright © 2008 John Wiley & Sons, Ltd. [source]


    Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations

    AUSTRALIAN ACCOUNTING REVIEW, Issue 2 2010
    Lorne Cummings
    This study examines managerial efforts to portray an entity's not-for-profit (NFP) status based on voluntary disclosure practices. The annual report text of 61 NFPs are analysed in accordance with,Salamon and Anheier's (1997),NFP definitional framework. Results indicate a predominant application of the structural-operational definition. Furthermore, the ,organised' attribute of this definition prevails over the ,non-profit-distributing' criterion that has been advocated by various parties. Standard-setting bodies may want to consider: (1) NFP management perspectives in any revised NFP definition; and (2) greater clarity in conceptual framework and standard-setting arrangements to improve overall transparency in NFP reporting practices. [source]


    Opinion: Integration of diagnostic and management perspectives for placenta accreta

    AUSTRALIAN AND NEW ZEALAND JOURNAL OF OBSTETRICS AND GYNAECOLOGY, Issue 6 2009
    Alec W. WELSH
    The 2007 New South Wales/Queensland Royal Australian and New Zealand College of Obstetricians and Gynaecologists Annual Scientific Meeting convened a panel to discuss multidisciplinary perspectives on the management of placenta accreta, percreta or increta. While it was anticipated that this panel would stimulate discussion, the cohesion between the approaches was underestimated. This document represents an integration of the perspectives of the invited speakers at this presentation, with backgrounds in maternal,fetal medicine, gynaecological oncology, radiology and general obstetrics and gynaecology. [source]